Civic Intelligence

Punahou Aquatics Institute

EIN 99-0167485 • 501(c)3 • Honolulu, HI

Profile

The organization's primary purpose is to provide a developmental swim program including swim instruction, competitive swimming, and instruction in fitness and nutrition.

PO Box 61874Honolulu, HI 96839

www.punahouaquatics.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

34th percentile

-6.6%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

17th percentile

-54%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $99,785 (-100%) from 2016

Liabilities

Flat

$0

Flat from 2016

Net Assets

Down

$0

Down $99,785 (-100%) from 2016

Revenue

Down

$112,031

Down $129,147 (-54%) from 2016

Expenses

Down

$119,430

Down $122,278 (-51%) from 2016

Net Income

Down

-$7,399

Down $6,869 (-1296%) from 2016

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $61,169Liabilities 2011: $158Net Assets 2011: $61,0112011Assets 2012: $79,089Liabilities 2012: $3,262Net Assets 2012: $75,8272012Assets 2013: $68,741Liabilities 2013: $4,336Net Assets 2013: $64,4052013Assets 2014: $82,013Liabilities 2014: $0Net Assets 2014: $82,0132014Assets 2015: $100,315Liabilities 2015: $0Net Assets 2015: $100,3152015Assets 2016: $99,785Liabilities 2016: $0Net Assets 2016: $99,7852016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $225,7232011Revenue 2012: $244,854Expenses 2012: $230,038Net Income 2012: $14,8162012Revenue 2013: $216,202Expenses 2013: $227,624Net Income 2013: -$11,4222013Revenue 2014: $249,014Expenses 2014: $231,408Net Income 2014: $17,6062014Revenue 2015: $234,153Expenses 2015: $215,851Net Income 2015: $18,3022015Revenue 2016: $241,178Expenses 2016: $241,708Net Income 2016: -$5302016Revenue 2017: $112,031Expenses 2017: $119,430Net Income 2017: -$7,3992017

Highlighted filing

2017

Revenue$112,031
Expenses$119,430
Net Income-$7,399

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Nov 27, 2017
Return Version
2016v3.0
Gross Receipts
$113,793
Mission and Program Overview

Mission

The organization's primary purpose is to provide a developmental swim program including swim instruction, competitive swimming, and instruction in fitness and nutrition.

To provide a developmental swim program including swim instruction, competitive swimming, and instruction in fitness and nutrition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$99,785$0▼ $99,785
Cash and Non-Interest-Bearing Accounts$98,152$0▼ $98,152
Land, Buildings, and Equipment, Net$1,633$0▼ $1,633
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$99,785$0▼ $99,785
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$99,785$0▼ $99,785
Total Liabilities and Net Assets / Fund Balance$99,785$0▼ $99,785
Compensation and Service Providers

Board Members and Trustees

NameTitle
Katherine MobleyPresident, Director
Akiko SakamotoVice President, Director
Annie YeungTreasurer, Director
Joseph DaneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$90,237
Program Service Revenue
$21,794
Investment Income
$0
Other Revenue
$0
All Other Contributions
$400
Change in Net Assets
$-7,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$57,482--$57,482
Fees for Services Accounting$2,094$5,969-$8,063
Other Expenses$11,210$5,465-$5,465
Travel$1,791--$1,791
All Other Expenses$1,262$67-$1,329
Insurance-$940-$940
Depreciation Depletion-$897-$897
Office Expenses-$837-$837
Advertising$405--$405
Interest-$1-$1
Conferences and Meetings$-218--$-218
Total Functional Expenses$105,254$14,176$0$119,430
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,762
Fundraising Gross Income$1,762
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The club has two classes of membership: athlete members and non-athlete members. Athlete members are amateur swimmers of all ages who wish to actively participate in the club's competitive swimming program. The head coach shall determine whether an athlete is "active and the decision of the head coach shall be final and binding on all parties. Non-athlete members are individuals who do not participate in competitive swimming, but wish to assist the club in attaining its goals.

Form 990, Part VI, Section A, Line 7A

Elected officers whose terms have expired will be appointed annually by the members at the annual meeting of the members. All elected officers shall be active adult athlete members or parents or guardians of active minor athlete members in good standing.

Form 990, Part VI, Section A, Line 7B

Section 3.01 of the by-laws (annual meeting): at the annual meeting, the members will elect the elected officers.

Form 990, Part VI, Section B, Line 11B

Tax accountants provide copies of form 990 to treasurer. Treasurer will distribute form 990 to the board of directors and review the return with them prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest issues, if any, are discussed and resolved at executive board meetings (which are held every two months).

Form 990, Part VI, Section B, Line 15

Compensation of director and coaches is discussed and approved by the executive board.

Form 990, Part VI, Section C, Line 19

Availability of governing and other documents; these documents are not made available to the general public.

Filing and Contact Details

Filer

Filer Name
Punahou Aquatics Institute
EIN
99-0167485
Phone
8089433660
Address
PO BOX 61874, HONOLULU, HI 96839

Signing Officer

Name
Katie Mobley
Title
President
Phone
8089433660
Signed
2017-11-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Mobley
Formed
1994
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
5
Employees
7
Volunteers
80

Preparer

Firm
Kkdly LLC
Address
745 FORT ST STE 2100, HONOLULU, HI 96813
Preparer
Alan E Kobayashi
Phone
8085213962
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Leased employees: program service expenses 57,482. Management and general expenses 0. Fundraising expenses 0. Total expenses 57,482.

FORM 990, PART XI, LINE 9:

Distribution to punahou school -92,386.

Raw XML AppendixShowing 400 of 416 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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IRS990ScheduleA/Total509Grp/TotalAmt01091974
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0112058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0246956
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0253751
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0256949
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0222582
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01092296
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0UNRESTRICTED NET ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02017-08-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0990073523
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt092386
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0PUNAHOU SCHOOL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB HAS TWO CLASSES OF MEMBERSHIP: ATHLETE MEMBERS AND NON-ATHLETE MEMBERS. ATHLETE MEMBERS ARE AMATEUR SWIMMERS OF ALL AGES WHO WISH TO ACTIVELY PARTICIPATE IN THE CLUB'S COMPETITIVE SWIMMING PROGRAM. THE HEAD COACH SHALL DETERMINE WHETHER AN ATHLETE IS "ACTIVE AND THE DECISION OF THE HEAD COACH SHALL BE FINAL AND BINDING ON ALL PARTIES. NON-ATHLETE MEMBERS ARE INDIVIDUALS WHO DO NOT PARTICIPATE IN COMPETITIVE SWIMMING, BUT WISH TO ASSIST THE CLUB IN ATTAINING ITS GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTED OFFICERS WHOSE TERMS HAVE EXPIRED WILL BE APPOINTED ANNUALLY BY THE MEMBERS AT THE ANNUAL MEETING OF THE MEMBERS. ALL ELECTED OFFICERS SHALL BE ACTIVE ADULT ATHLETE MEMBERS OR PARENTS OR GUARDIANS OF ACTIVE MINOR ATHLETE MEMBERS IN GOOD STANDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SECTION 3.01 OF THE BY-LAWS (ANNUAL MEETING): AT THE ANNUAL MEETING, THE MEMBERS WILL ELECT THE ELECTED OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX ACCOUNTANTS PROVIDE COPIES OF FORM 990 TO TREASURER. TREASURER WILL DISTRIBUTE FORM 990 TO THE BOARD OF DIRECTORS AND REVIEW THE RETURN WITH THEM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST ISSUES, IF ANY, ARE DISCUSSED AND RESOLVED AT EXECUTIVE BOARD MEETINGS (WHICH ARE HELD EVERY TWO MONTHS).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF DIRECTOR AND COACHES IS DISCUSSED AND APPROVED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABILITY OF GOVERNING AND OTHER DOCUMENTS; THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LEASED EMPLOYEES: PROGRAM SERVICE EXPENSES 57,482. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,482.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DISTRIBUTION TO PUNAHOU SCHOOL -92,386.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
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IRS990/SubjectToProxyTaxInd00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0105254
IRS990/TotalFunctionalExpensesGrp/TotalAmt0119430
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IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt099785
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0105254
IRS990/TotalProgramServiceRevenueAmt021794
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt021794
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112031
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt099785
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01791
IRS990/TravelGrp/TotalAmt01791
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 61874
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
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IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.PUNAHOUAQUATICS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE MOBLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08089433660
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PUNAHOU AQUATICS INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0PUNA
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ReturnHeader/Filer/PhoneNum08089433660
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 61874
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AEE8D1B45DBD5ECC0DBA0A9EE4C176CC4671F4E7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.204.177.195
ReturnHeader/FilingSecurityInformation/IPDt02017-11-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS

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