Civic Intelligence

Po'Ailani Inc

EIN 99-0185750 • 501(c)3 • Kaneohe, HI

Profile

To provide a continuum of care that is community-based, consumer-focus dual diagnosed and/or mental health services to the people of hawaii to interrupt the vicious cycle of addiction, psychological instability and to promote social, spiritual, familiar, physical, psychological and emotional wellness.

45-567 Pahia RoadKaneohe, HI 96744

www.poailani.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.21x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-5.6%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

-10%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-25%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,777,228

Down $442,987 (-10%) from 2023

Liabilities

Down

$784,344

Down $89,321 (-10%) from 2023

Net Assets

Down

$2,992,884

Down $353,666 (-11%) from 2023

Revenue

Down

$3,209,629

Down $1,058,079 (-25%) from 2023

Expenses

Down

$3,388,876

Down $482,532 (-12%) from 2023

Net Income

Down

-$179,247

Down $575,547 (-145%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,897,274Liabilities 2010: $2,181,119Net Assets 2010: $1,716,1552010Assets 2011: $4,065,276Liabilities 2011: $2,035,203Net Assets 2011: $2,030,0732011Assets 2012: $4,045,237Liabilities 2012: $1,883,539Net Assets 2012: $2,161,6982012Assets 2013: $4,254,299Liabilities 2013: $1,865,242Net Assets 2013: $2,389,0572013Assets 2014: $4,297,482Liabilities 2014: $1,767,089Net Assets 2014: $2,530,3932014Assets 2015: $4,232,641Liabilities 2015: $1,666,681Net Assets 2015: $2,565,9602015Assets 2016: $4,018,882Liabilities 2016: $1,571,063Net Assets 2016: $2,447,8192016Assets 2017: $4,037,252Liabilities 2017: $1,526,843Net Assets 2017: $2,510,4092017Assets 2018: $3,963,255Liabilities 2018: $1,407,341Net Assets 2018: $2,555,9142018Assets 2019: $4,078,536Liabilities 2019: $1,309,510Net Assets 2019: $2,769,0262019Assets 2020: $4,609,679Liabilities 2020: $1,815,180Net Assets 2020: $2,794,4992020Assets 2021: $4,373,887Liabilities 2021: $1,096,235Net Assets 2021: $3,277,6522021Assets 2022: $3,866,229Liabilities 2022: $967,502Net Assets 2022: $2,898,7272022Assets 2023: $4,220,215Liabilities 2023: $873,665Net Assets 2023: $3,346,5502023Assets 2024: $3,777,228Liabilities 2024: $784,344Net Assets 2024: $2,992,8842024

Highlighted filing

2024

Assets$3,777,228
Liabilities$784,344
Net Assets$2,992,884

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,746,7762010Revenue 2011: $4,045,663Expenses 2011: $3,731,745Net Income 2011: $313,9182011Expenses 2012: $3,867,6452012Revenue 2013: $4,194,970Expenses 2013: $3,967,611Net Income 2013: $227,3592013Revenue 2014: $4,240,266Expenses 2014: $4,098,930Net Income 2014: $141,3362014Revenue 2015: $4,222,065Expenses 2015: $4,186,498Net Income 2015: $35,5672015Revenue 2016: $3,569,444Expenses 2016: $3,705,061Net Income 2016: -$135,6172016Revenue 2017: $3,679,101Expenses 2017: $3,616,511Net Income 2017: $62,5902017Revenue 2018: $3,594,248Expenses 2018: $3,548,743Net Income 2018: $45,5052018Revenue 2019: $3,812,822Expenses 2019: $3,625,284Net Income 2019: $187,5382019Revenue 2020: $3,790,750Expenses 2020: $3,765,277Net Income 2020: $25,4732020Revenue 2021: $4,167,709Expenses 2021: $3,654,556Net Income 2021: $513,1532021Revenue 2022: $3,292,215Expenses 2022: $3,546,964Net Income 2022: -$254,7492022Revenue 2023: $4,267,708Expenses 2023: $3,871,408Net Income 2023: $396,3002023Revenue 2024: $3,209,629Expenses 2024: $3,388,876Net Income 2024: -$179,2472024

Highlighted filing

2024

Revenue$3,209,629
Expenses$3,388,876
Net Income-$179,247

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.78$2.99$3.21$3.39$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.22$0.87$3.35$4.27$3.87$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.97$2.90$3.29$3.55$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$1.10$3.28$4.17$3.65$0.51
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.61$1.82$2.79$3.79$3.77$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$1.31$2.77$3.81$3.63$0.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.96$1.41$2.56$3.59$3.55$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$1.53$2.51$3.68$3.62$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$1.57$2.45$3.57$3.71$0.14
2015Detailed filing. Detailed filing data is available for this year.$4.23$1.67$2.57$4.22$4.19$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.30$1.77$2.53$4.24$4.10$0.14
2013Detailed filing. Detailed filing data is available for this year.$4.25$1.87$2.39$4.19$3.97$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.05$1.88$2.16$3.87
2011Summary only. Only limited summary data is available for this year.$4.07$2.04$2.03$4.05$3.73$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$2.18$1.72$3.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$3,209,629
Mission and Program Overview

Mission

To provide a continuum of care that is community-based, consumer-focus dual diagnosed and/or mental health services to the people of hawaii to interrupt the vicious cycle of addiction, psychological instability and to promote social, spiritual, familiar, physical, psychological and emotional wellness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,926,624$2,871,271▼ $55,353
Accounts Receivable$690,982$426,783▼ $264,199
Cash and Non-Interest-Bearing Accounts$488,986$347,122▼ $141,864
Prepaid Expenses and Deferred Charges$91,936$112,753▲ $20,817
Total Assets$4,220,215$3,777,228▼ $442,987
Other Assets Total$21,687$19,299▼ $2,388
Liabilities
Mortgage Notes Payable Secured by Investment Property$607,251$510,223▼ $97,028
Accounts Payable and Accrued Expenses$183,340$197,832▲ $14,492
Other Liabilities$83,074$76,289▼ $6,785
Total Liabilities$873,665$784,344▼ $89,321
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,346,550$2,992,884▼ $353,666
Total Net Assets Fund Balance$3,346,550$2,992,884▼ $353,666
Total Liabilities and Net Assets / Fund Balance$4,220,215$3,777,228▼ $442,987

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,003,971$1,524,719$2,528,690
Land$1,867,300-$1,867,300
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet ParedesCEO and ExecFT$139,048$3,351$142,399
Regine SouzaCOOFT$121,403$8,202$129,605
Maria Catherine SendreyCFOFT$113,678$8,202$121,880
Corey DillmanCCOFT$111,501$8,638$120,139
Jeanne LemonClinical SupFT$100,230$8,202$108,432

Board Members and Trustees

NameTitle
David TsudaPresident
Adam RobinsonBoard Member
Paul VierlingBoard Member
Wade SouzaBoard Member
Victor YeeTreasurer
Tyler PottengerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$12,000
Program Service Revenue
$3,191,973
Investment Income
$5,656
Other Revenue
$0
All Other Contributions
$12,000
Change in Net Assets
$-179,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,408,287
Other Expenses$980,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,493,452$42,966-$1,536,418
Current Officers, Directors, Trustees, and Key Employees$229,743$284,281-$514,024
Other Employee Benefits$179,655$23,409-$203,064
Payroll Taxes$130,517$24,264-$154,781
All Other Expenses$99,133$34,645-$133,778
Depreciation Depletion$75,330$1,131-$76,461
Other Expenses$66,655$9,689-$76,344
Insurance$59,488$16,733-$76,221
Occupancy$74,433--$74,433
Interest$25,714$24-$25,738
Fees for Services Other$20,996--$20,996
Fees for Services Accounting$15,089$5,029-$20,118
Advertising$6,553$604-$7,157
Travel$880$1,093-$1,973
Total Functional Expenses$2,913,413$475,463$0$3,388,876
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$76,289
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

A copy is of the form 990 is e-mailed to the board for review and approval prior to issuance.

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

Periodically, the board and all employees complete conflict of interest affirmations and/or conflict of interest disclosures.

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

Compensation of key positions subject to board approval based on comparable data and documented in the minutes.

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

Compensation of key positions subject to board approval based on comparable data and documented in the minutes.

Form 990, Page 6, Part VI, Line 18

All public documents are available at the organization's offices and are available upon request

Form 990, Page 6, Part VI, Line 19

All public documents are available at the organization's offices and are available upon request

Filing and Contact Details

Filer

Filer Name
PO'AILANI INC
EIN
99-0185750
Phone
8082633500
Address
45-567 PAHIA ROAD, KANEOHE, HI 96744

Signing Officer

Name
Maria Catherine Sendrey
Title
CFO
Phone
8082633500
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Paredes
Formed
1978
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
69
Volunteers
5

Preparer

Firm
Clifford Isara CPA LLC
Address
1150 S KING ST STE 605, HONOLULU, HI 96814
Preparer
Clifford K Isara
Phone
8085971337
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide a continuum of care that is community-based, consumer-focus dual diagnosed and/or mental health services to the people of hawaii to interrupt the vicious cycle of addiction, psychological instability and to promote social, spiritual, familiar, physical, psychological and emotional wellness.

Raw XML AppendixShowing 400 of 425 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO AND EXEC
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IRS990/Form990PartVIISectionAGrp/TitleTxt2CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3CCO
IRS990/Form990PartVIISectionAGrp/TitleTxt4CLINICAL SUP
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/MissionDesc0TO PROVIDE A CONTINUUM OF CARE THAT IS COMMUNITY-BASED, CONSUMER-FOCUS DUAL DIAGNOSED AND/OR MENTAL HEALTH SERVICES TO THE PEOPLE OF HAWAII TO INTERRUPT THE VICIOUS CYCLE OF ADDICTION, PSYCHOLOGICAL INSTABILITY AND TO PROMOTE SOCIAL, SPIRITUAL, FAMILIAR, PHYSICAL, PSYCHOLOGICAL AND EMOTIONAL WELLNESS.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0510223
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IRS990/OccupancyGrp/TotalAmt074433
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023409
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IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09659
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt116525
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25411
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt39689
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IRS990/ProgSrvcAccomActy2Grp/Desc0RESIDENTIAL TREATMENT SERVICES - TREATMENT SERVICES ARE PROVIDED WITHIN A SIXTEEN (16) BED COMMUNITY-BASED LICENSED SPECIAL TREATMENT FACILITY (STF) SPECIALIZED IN NON-MEDICAL, NON-ACUTE CARE, TWENTY-FOUR (24) HOURS PER DAY, SEVEN (7) DAYS PER WEEK. TREATMENT SERVICES INCLUDE, BUT ARE NOT LIMITED TO GROUP COUNSELING, EDUCATION, SKILLS BUILDING, RECREATIONAL THERAPY, AND FAMILY COUNSELING, PROVIDED AT A MINIMUM OF TWENTY FIVE (25) HOURS PER WEEK OF FACE TO FACE TREATMENT INCLUDING A MINIMUM OF ONE (1) HOUR PER WEEK OF INDIVIDUAL COUNSELING WITH EACH CLIENT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0DAY TREATMENT SERVICES - TREATMENT SERVICES ARE PROVIDED WITHIN AN OUTPATIENT CLINICAL SETTING. TREATMENT SERVICES INCLUDE, BUT ARE NOT LIMITED TO GROUP COUNSELING, EDUCATION, SKILLS BUILDING, RECREATIONAL THERAPY AND FAMILY THERAPY, PROVIDED AT A MINIMUM OF TWENTY (20) HOURS PER WEEK OF FACE TO FACE TREATMENT INCLUDING A MINIMUM OF ONE (1) HOUR PER WEEK OF INDIVIDUAL COUNSELING WITH EACH CLIENT.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018194
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0739
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt076289
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE A CONTINUUM OF CARE THAT IS COMMUNITY-BASED, CONSUMER-FOCUS DUAL DIAGNOSED AND/OR MENTAL HEALTH SERVICES TO THE PEOPLE OF HAWAII TO INTERRUPT THE VICIOUS CYCLE OF ADDICTION, PSYCHOLOGICAL INSTABILITY AND TO PROMOTE SOCIAL, SPIRITUAL, FAMILIAR, PHYSICAL, PSYCHOLOGICAL AND EMOTIONAL WELLNESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY IS OF THE FORM 990 IS E-MAILED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERIODICALLY, THE BOARD AND ALL EMPLOYEES COMPLETE CONFLICT OF INTEREST AFFIRMATIONS AND/OR CONFLICT OF INTEREST DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF KEY POSITIONS SUBJECT TO BOARD APPROVAL BASED ON COMPARABLE DATA AND DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF KEY POSITIONS SUBJECT TO BOARD APPROVAL BASED ON COMPARABLE DATA AND DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL PUBLIC DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICES AND ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL PUBLIC DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICES AND ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIA CATHERINE SENDREY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO

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