Civic Intelligence

State of Hawaii Organization of Police Officers Relief Association

990 • Fiscal year 2016 • EIN 99-0170963

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 09, 2017

Organization ProfileN/A
1717 Hoe StreetHonolulu, HI 96819

(808) 847-4676

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.02x

Higher debt load relative to assets than 55% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

0.15x

Higher debt load relative to revenue than 78% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2016

Net Margin

78th percentile

23%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$16,800

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2016

Asset Growth

55th percentile

4.9%

Faster asset growth than 55% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

62nd percentile

6.3%

Faster revenue growth than 62% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$1,164,431

Up $53,934 (+4.9%) from 2015

Net Assets

Up

$1,140,917

Up $42,166 (+3.8%) from 2015

Liabilities

Up

$23,514

Up $11,768 (+100%) from 2015

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin78th percentile

Revenue

Up

$152,411

Up $9,086 (+6.3%) from 2015

Expenses

Up

$118,103

Up $18,072 (+18%) from 2015

Net Income

Down

$34,308

Down $8,986 (-21%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $866,899Liabilities 2010: $20,701Net Assets 2010: $846,1982010Assets 2011: $906,825Liabilities 2011: $31,772Net Assets 2011: $875,0532011Assets 2012: $923,767Liabilities 2012: $11,359Net Assets 2012: $912,4082012Assets 2013: $1,020,405Liabilities 2013: $23,490Net Assets 2013: $996,9152013Assets 2014: $1,078,544Liabilities 2014: $13,046Net Assets 2014: $1,065,4982014Assets 2015: $1,110,497Liabilities 2015: $11,746Net Assets 2015: $1,098,7512015Assets 2016: $1,164,431Liabilities 2016: $23,514Net Assets 2016: $1,140,9172016Assets 2017: $1,261,038Liabilities 2017: $11,719Net Assets 2017: $1,249,3192017Assets 2018: $1,263,870Liabilities 2018: $23,587Net Assets 2018: $1,240,2832018Assets 2019: $1,328,228Liabilities 2019: $11,799Net Assets 2019: $1,316,4292019Assets 2020: $1,430,311Liabilities 2020: $12,299Net Assets 2020: $1,418,0122020Assets 2021: $1,559,629Liabilities 2021: $12,432Net Assets 2021: $1,547,1972021Assets 2022: $1,496,152Liabilities 2022: $26,346Net Assets 2022: $1,469,8062022Assets 2023: $1,587,422Liabilities 2023: $29,389Net Assets 2023: $1,558,0332023Assets 2024: $1,686,191Liabilities 2024: $32,645Net Assets 2024: $1,653,5462024

Highlighted filing

2016

Assets$1,164,431
Liabilities$23,514
Net Assets$1,140,917
Open 2016 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0Expenses 2010: $100,4032010Expenses 2011: $98,4332011Expenses 2012: $119,5872012Revenue 2013: $148,738Expenses 2013: $88,011Net Income 2013: $60,7272013Revenue 2014: $158,656Expenses 2014: $88,741Net Income 2014: $69,9152014Revenue 2015: $143,325Expenses 2015: $100,031Net Income 2015: $43,2942015Revenue 2016: $152,411Expenses 2016: $118,103Net Income 2016: $34,3082016Revenue 2017: $166,755Expenses 2017: $70,252Net Income 2017: $96,5032017Revenue 2018: $148,537Expenses 2018: $111,602Net Income 2018: $36,9352018Revenue 2019: $141,738Expenses 2019: $134,670Net Income 2019: $7,0682019Revenue 2020: $169,537Expenses 2020: $90,860Net Income 2020: $78,6772020Revenue 2021: $154,595Expenses 2021: $84,701Net Income 2021: $69,8942021Revenue 2022: $134,235Expenses 2022: $92,941Net Income 2022: $41,2942022Revenue 2023: $147,284Expenses 2023: $117,736Net Income 2023: $29,5482023Revenue 2024: $164,738Expenses 2024: $105,387Net Income 2024: $59,3512024

Highlighted filing

2016

Revenue$152,411
Expenses$118,103
Net Income$34,308
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$305,053
Mission and Program Overview

Mission

Provide aid and assistance to police officers and their families in the event of death, illness and disability.

To provide aid and assistance to police officers and their families in the event of death, illness, disability and other related occurrences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$738,968$763,493▲ $24,525
Investments in Publicly Traded Securities$360,765$390,301▲ $29,536
Accounts Receivable$10,764$10,637▼ $127
Total Assets$1,110,497$1,164,431▲ $53,934
Liabilities
Accounts Payable and Accrued Expenses$11,746$23,514▲ $11,768
Total Liabilities$11,746$23,514▲ $11,768
Net Assets / Fund Balance
Unrestricted Net Assets$1,098,751$1,140,917▲ $42,166
Total Net Assets Fund Balance$1,098,751$1,140,917▲ $42,166
Total Liabilities and Net Assets / Fund Balance$1,110,497$1,164,431▲ $53,934
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleOtherTotal
TENARI MA'AFALAPresident$16,800$16,800
James SmithTreasurer$9,600$9,600
Malcolm LutuVice Preside$9,600$9,600
Michael CusumanoSecretary$9,600$9,600
Barry AokiMaui Chapter$7,200$7,200
Darren HorioHawaii Chapt$7,200$7,200
Jessie GuiraoKauai Chapte$7,200$7,200
Robert CavacoOahu Chapter$7,200$7,200
Don FaumuinaDirector at$4,800$4,800
Erik IinumaDirector at$4,800$4,800
John HainaDirector at$4,800$4,800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$128,163
Investment Income
$24,248
Other Revenue
$0
Change in Net Assets
$34,308

Audited Revenue Reconciliation

Revenue per Audited Statements
$150,181
Revenue Not Reported on Financial Statements
$2,230
Revenue Not Reported on Form 990
$7,859
Total Revenue per Audited Statements
$158,040
Total Revenue per Form 990
$152,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,706
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
Benefits to Members---$77,397
Fees for Services Accounting---$23,812
Fees for Services Management---$11,767
Office Expenses---$2,897
Fees for Service Investment Mgmnt Fees---$2,227
Other Expenses---$3
Total Functional Expenses$0$0$0$118,103

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$118,103
Total Expenses per Audited Statements$115,874
Expenses per Audited Statements$115,873
Expenses Not Reported on Financial Statements$2,230
Expenses Not Reported on Form 990$1
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A draft of form 990 is distributed to the officers and board members for review, comment, 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 15A

“Not applicable as the organization does not compensate its officers and directors.”

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

“Not applicable as the organization does not compensate its officers and directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are provided to the public upon request.”

Filing and Contact Details

Filer

Filer Name
State of Hawaii Organization of
EIN
99-0170963
Phone
8088474676
Address
1717 HOE STREET, HONOLULU, HI 96819

Signing Officer

Name
James Smith
Title
Treasurer
Phone
8088474676
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
TENARI MA'AFALA
Formed
1976
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

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 XI, Line 9

“ROUNDING -1”

Financial Statement Notes

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

“ROUNDING 1”

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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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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0115874
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF FORM 990 IS DISTRIBUTED TO THE OFFICERS AND BOARD MEMBERS FOR REVIEW, COMMENT, AND APPROVAL. THE APPROVED FORM 990 IS SIGNED BY AN AUTHORIZED MEMBER OF THE BOARD AND SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NOT APPLICABLE AS THE ORGANIZATION DOES NOT COMPENSATE ITS OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOT APPLICABLE AS THE ORGANIZATION DOES NOT COMPENSATE ITS OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0STATE OF HI ORG OF POLICE OFFICERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990149626
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR ORG
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0128163
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0SPONSOR VEBA CONTRIBUTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0STATE OF HI ORG POLICE OFFICERS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01164431
IRS990/TotalAssetsGrp/BOYAmt01110497
IRS990/TotalAssetsGrp/EOYAmt01164431
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0118103
IRS990/TotalGrossUBIAmt024248
IRS990/TotalLiabilitiesBOYAmt011746
IRS990/TotalLiabilitiesEOYAmt023514
IRS990/TotalLiabilitiesGrp/BOYAmt011746
IRS990/TotalLiabilitiesGrp/EOYAmt023514
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01140917
IRS990/TotalProgramServiceRevenueAmt0128163
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0128163
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0152411
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt024248
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01110497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01164431
IRS990/TotReportableCompRltdOrgAmt088800
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01098751
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01140917
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01717 HOE STREET
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096819
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08088474676
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STATE OF HAWAII ORGANIZATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0POLICE OFFICERS RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0STAT
ReturnHeader/Filer/EIN0990170963
ReturnHeader/Filer/PhoneNum08088474676
ReturnHeader/Filer/USAddress/AddressLine1Txt01717 HOE STREET
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07E4121BA9F111E655B81A95F486BE6822B150891
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07E4121BA9F111E655B81A95F486BE6822B150891
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0651203311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIKOFF COMBS & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01001 BISHOP STREET SUITE 2760
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968133486
ReturnHeader/PreparerPersonGrp/PhoneNum08087911414
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHA LEE COMBS
ReturnHeader/ReturnTs02017-11-13T20:17:38-10:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,164,431
Liabilities
$23,514
Net assets
$1,140,917
Revenue
$152,411
Expenses
$118,103
Net income
$34,308
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.69$0.03$1.65$0.16$0.11$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.03$1.56$0.15$0.12$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.50$0.03$1.47$0.13$0.09$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$0.15$0.08$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.01$1.42$0.17$0.09$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.32$0.14$0.13$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.26$0.02$1.24$0.15$0.11$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$0.17$0.07$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.16$0.02$1.14$0.15$0.12$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.14$0.10$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.07$0.16$0.09$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.02$1.00$0.15$0.09$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.01$0.91$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.03$0.88$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.02$0.85$0.10