Civic Intelligence

State of Hawaii Organization Of

EIN 99-0149626 • 501(c)5 • Honolulu, HI

Profile

To promote the professionalization and specialization of police services; to improve the economic, social, and civil status of the members and efficientcy in the hawaii police departments.

1717 Hoe StreetHonolulu, HI 96819

www.shopo.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.06x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.20x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Net Margin

10th percentile

-7.4%

Higher net margin than 10% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

10th percentile

$96,226

Higher top officer pay than 10% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Asset Growth

21st percentile

0.7%

Faster asset growth than 21% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

0.7%

Faster revenue growth than 23% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,072,303

Up $74,411 (+0.7%) from 2023

Liabilities

Down

$680,951

Down $30,560 (-4.3%) from 2023

Net Assets

Up

$10,391,352

Up $104,971 (+1.0%) from 2023

Revenue

Up

$3,449,629

Up $22,550 (+0.7%) from 2023

Expenses

Up

$3,703,386

Up $270,818 (+7.9%) from 2023

Net Income

Down

-$253,757

Down $248,268 (-4523%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $5,493,469Liabilities 2010: $224,515Net Assets 2010: $5,268,9542010Assets 2011: $5,491,278Liabilities 2011: $242,449Net Assets 2011: $5,248,8292011Assets 2012: $5,656,020Liabilities 2012: $326,554Net Assets 2012: $5,329,4662012Assets 2013: $6,005,687Liabilities 2013: $267,056Net Assets 2013: $5,738,6312013Assets 2014: $6,594,594Liabilities 2014: $285,518Net Assets 2014: $6,309,0762014Assets 2015: $7,220,090Liabilities 2015: $277,700Net Assets 2015: $6,942,3902015Assets 2016: $8,015,684Liabilities 2016: $297,966Net Assets 2016: $7,717,7182016Assets 2017: $8,799,189Liabilities 2017: $297,509Net Assets 2017: $8,501,6802017Assets 2018: $8,606,479Liabilities 2018: $363,041Net Assets 2018: $8,243,4382018Assets 2019: $9,402,565Liabilities 2019: $402,261Net Assets 2019: $9,000,3042019Assets 2020: $10,552,851Liabilities 2020: $405,915Net Assets 2020: $10,146,9362020Assets 2021: $11,647,360Liabilities 2021: $604,261Net Assets 2021: $11,043,0992021Assets 2022: $10,480,584Liabilities 2022: $645,886Net Assets 2022: $9,834,6982022Assets 2023: $10,997,892Liabilities 2023: $711,511Net Assets 2023: $10,286,3812023Assets 2024: $11,072,303Liabilities 2024: $680,951Net Assets 2024: $10,391,3522024

Highlighted filing

2024

Assets$11,072,303
Liabilities$680,951
Net Assets$10,391,352

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,986,4922010Expenses 2011: $2,119,4752011Expenses 2012: $2,384,4052012Revenue 2013: $2,278,801Expenses 2013: $2,106,737Net Income 2013: $172,0642013Revenue 2014: $2,467,707Expenses 2014: $1,950,021Net Income 2014: $517,6862014Revenue 2015: $2,687,509Expenses 2015: $1,975,643Net Income 2015: $711,8662015Revenue 2016: $2,629,869Expenses 2016: $2,000,896Net Income 2016: $628,9732016Revenue 2017: $2,678,362Expenses 2017: $2,185,675Net Income 2017: $492,6872017Revenue 2018: $2,546,161Expenses 2018: $2,517,000Net Income 2018: $29,1612018Revenue 2019: $2,734,086Expenses 2019: $2,445,600Net Income 2019: $288,4862019Revenue 2020: $2,985,312Expenses 2020: $2,073,904Net Income 2020: $911,4082020Revenue 2021: $2,897,461Expenses 2021: $2,471,202Net Income 2021: $426,2592021Revenue 2022: $2,976,440Expenses 2022: $3,384,099Net Income 2022: -$407,6592022Revenue 2023: $3,427,079Expenses 2023: $3,432,568Net Income 2023: -$5,4892023Revenue 2024: $3,449,629Expenses 2024: $3,703,386Net Income 2024: -$253,7572024

Highlighted filing

2024

Revenue$3,449,629
Expenses$3,703,386
Net Income-$253,757

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$0.68$10.4$3.45$3.70$0.25
2023Summary only. Only limited summary data is available for this year.$11.0$0.71$10.3$3.43$3.43$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.65$9.83$2.98$3.38$0.41
2021Summary only. Only limited summary data is available for this year.$11.6$0.60$11.0$2.90$2.47$0.43
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.41$10.1$2.99$2.07$0.91
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.40$0.40$9.00$2.73$2.45$0.29
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.61$0.36$8.24$2.55$2.52$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.80$0.30$8.50$2.68$2.19$0.49
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.02$0.30$7.72$2.63$2.00$0.63
2015Detailed filing. Detailed filing data is available for this year.$7.22$0.28$6.94$2.69$1.98$0.71
2014Detailed filing. Detailed filing data is available for this year.$6.59$0.29$6.31$2.47$1.95$0.52
2013Detailed filing. Detailed filing data is available for this year.$6.01$0.27$5.74$2.28$2.11$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$0.33$5.33$2.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.49$0.24$5.25$2.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.49$0.22$5.27$1.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$4,136,938
Mission and Program Overview

Mission

To promote the professionalization and specialization of police services; to improve the economic, social, and civil status of the members and efficientcy in the hawaii police departments.

To promote the professionalization and specialization of police services; improving the economic, social, and civil status of its members and their families; to monitor and improve the working conditions, welfare, benefits, and efficiency in the police departments; and to represent and act for its members in matters affecting or arising out of their employment relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,048,899$4,613,253▲ $564,354
Savings and Temporary Cash Investments$4,329,218$3,886,237▼ $442,981
Land, Buildings, and Equipment, Net$2,233,673$2,169,034▼ $64,639
Cash and Non-Interest-Bearing Accounts$226,926$227,845▲ $919
Prepaid Expenses and Deferred Charges$38,003$48,977▲ $10,974
Total Assets$10,997,892$11,072,303▲ $74,411
Other Assets Total$121,173$126,957▲ $5,784
Liabilities
Accounts Payable and Accrued Expenses$701,639$671,295▼ $30,344
Other Liabilities$9,872$9,656▼ $216
Total Liabilities$711,511$680,951▼ $30,560
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,286,381$10,391,352▲ $104,971
Total Net Assets Fund Balance$10,286,381$10,391,352▲ $104,971
Total Liabilities and Net Assets / Fund Balance$10,997,892$11,072,303▲ $74,411

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$529,473$1,328,823$1,443,263
Land$1,560,365-$717,723
Equipment$79,196$319,240$398,436
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wade SouzaG.manager EfFT$87,456$8,770$96,226
James SmithG.manager TiFT$35,476$2,082$37,558
Robert CavacoPresidentPT$22,245-$22,245
Marvin MilesDirector at-$15,995-$15,995
Nicholas KrauMaui Chapter-$15,540-$15,540
Bobby L K ThompsonKauai Chapte-$13,065-$13,065
Kennison NagahisaSecretary-$13,065-$13,065
Nicholas SchlapakTreasurer Ef-$10,920-$10,920
Jonathan FryeOahu Vice Ch-$10,215-$10,215
Stephen KeoghVice Preside-$9,765-$9,765
Sean PhelanHawaii Chapt-$9,270-$9,270
Carmel HurleyDirector at-$8,850-$8,850
Shawn CavacoDirector at-$8,190-$8,190
Brian SilvaKauai Chapte-$7,485-$7,485
James MaloneyHonolulu CHA-$4,990-$4,990
Benjamin NishimotoHawaii Chapt-$4,395-$4,395
Justin Yk DodoHawaii Chapt-$3,495-$3,495
Derek PaTreasurer TiPT$2,400-$2,400
James CorreaHawaii Chapt-$2,400-$2,400
Mark ArnoldDirector at-$1,695-$1,695
Kamuela MawaeMaui Chapter-$1,665-$1,665

Highest Paid Contractors

ContractorServicesLocationCompensation
Porac Legal Defense FundLegalC/O FIVE STAR BANK 2400 DEL PASO RD, STE 100, Sacramento, CA 95834$469,384
Saggau & DerollollcConsulting111 N MARKET STE 300, San Jose, CA 95113$150,490
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,203,664
Investment Income
$223,362
Other Revenue
$22,603
Change in Net Assets
$-253,757

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,408,386
Revenue Not Reported on Financial Statements
$41,243
Revenue Not Reported on Form 990
$547,283
Total Revenue per Audited Statements
$3,955,669
Total Revenue per Form 990
$3,449,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,274,711
Salaries, Compensation, and Employee Benefits$1,409,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$994,205
Other Salaries and Wages---$863,525
Current Officers, Directors, Trustees, and Key Employees---$249,624
Other Employee Benefits---$179,190
Advertising---$170,375
Travel---$150,516
Conferences and Meetings---$147,198
Payments to Affiliates---$118,036
Insurance---$110,782
Occupancy---$102,357
Fees for Services Other---$98,465
Depreciation Depletion---$94,627
Payroll Taxes---$78,505
Fees for Services Accounting---$63,874
Office Expenses---$52,483
Fees for Service Investment Mgmnt Fees---$41,243
Pension Plan Contributions---$38,683
Information Technology---$33,598
Other Expenses---$30,683
Benefits to Members---$19,148
Total Functional Expenses$0$0$0$3,703,386

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,870,656
Total Expenses per Form 990$3,703,386
Expenses per Audited Statements$3,662,143
Expenses Not Reported on Form 990$208,513
Expenses Not Reported on Financial Statements$41,243
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Shopora Member Dues Payable$9,656
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Voting members are duly commissioned and appointed as full-time salaried police officers in any of the police departments in the state of hawaii, including the bargaining units, in good standing of their periodic membership dues. Non-voting associate members are retired, disabled, reserve, and former police officers in any of the police departments in the state of hawaii in good standing of their periodic membership dues. Non-voting excluded members are duly commissioned and appointed as full- time salaried police officers in any of the police departments in the state of hawaii, excluded from the bargaining units, in good standing with their voluntary periodic membership dues. Non-voting non-members are any persons who meet all of the qualifications of a voting member but elects not to participate in the organizational affairs.

Form 990, Page 6, Part VI, Line 7A

Voting members of the organization elect the officers and directors of the governing body to 4 year terms. Members do not have the authority to approve significant decisions of the governing body or remove any member of the governing body. Final authority to approve significant decisions and to remove members of the governing body are reserved for the governing body. Members do not receive any share of the organization's profits, excess dues, or a share of the organization's net assets upon the organization's dissolution. In the event of a dissolution, net assets shall be distributed to another exempt organization.

Form 990, Page 6, Part VI, Line 11B

A draft of the form 990 is distributed to designated officers and directors for review and approval. The approved form 990 is signed by an authorized member of the board and submitted to the irs.

Form 990, Page 6, Part VI, Line 12C

Annually, the board reviews its conflict of interest policy. Actual and potential conflicts are submitted to the board for resolution.

Form 990, Page 6, Part VI, Line 15A

For the general manager, compensation is based on the level of education and experience required of the position, as well as comparable compensation packages for similar positions. The general manager's compensation is reviewed annually by the board of directors and increases are based on merit.

Form 990, Page 6, Part VI, Line 15B

Compensation is based on the board's review of similar organizations and the officers- and directors' duties within the organization. After the board's review, compensation is approved by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
State of Hawaii Organization of
EIN
99-0149626
Phone
8088474676
Address
1717 HOE STREET, HONOLULU, HI 96819

Signing Officer

Name
Nicholas Schlapak
Title
President
Phone
8088474676
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholas Schlapak
Formed
1971
Legal Domicile
Hi
Voting Board Members
19
Independent Board Members
19
Employees
21

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Additional Explanations

Form 990, Part XII

The organization's consolidated financial statements include the financial information of its separate political action fund (as defined in irc sec. 527(f)(3) and treas. Reg. Sec. 1.527-6(f)) and benevolent fund 501(c) (3) entities. For income tax purposes, the political action fund files a separate form 990 under "shopo political action fund", fein 27-3896680. The benevolent fund files a separate form 990 under "shopo benevolent fund", fein 85-0983169.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Paf support incl. In consolidated financials 49,297 benevolent fund support incl. In consolidated financials 97,031 rental expenses 42,225

Schedule D, Page 4, Part XII, Line 2D

Paf expenses incl. In consolidated financials 26,879 benevolent fund expenses incl. In consolidated financials 139,409 rental expenses 42,225

Raw XML AppendixShowing 400 of 565 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt14HONOLULU CHA
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IRS990/MissionDesc0TO PROMOTE THE PROFESSIONALIZATION AND SPECIALIZATION OF POLICE SERVICES; TO IMPROVE THE ECONOMIC, SOCIAL, AND CIVIL STATUS OF THE MEMBERS AND EFFICIENCY IN THE HAWAII POLICE DEPARTMENTS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONTRACT NEGOTIATION: NEGOTIATED CONTRACTS BETWEEN STATE OF HAWAII POLICE OFFICERS UNION AND THE STATE OF HAWAII AND THE C&C OF HONOLULU. SUPPORTED APPROXIMATELY 2,640 ACTIVE MEMBERS.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0SUPPORTED VARIOUS CANDIDATES SEEKING POLITICAL OFFICE IN THE STATE OF HAWAII.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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