Civic Intelligence

Alternative Structures International

990 • Fiscal year 2019 • EIN 99-0196090

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

86-660 Lualualei Homestead RdWaianae, HI 96792

(808) 696-2655

Siviq Scores

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

Liabilities / Assets

31st percentile

0.07x

Higher debt load relative to assets than 31% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

40th percentile

0.15x

Higher debt load relative to revenue than 40% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

14th percentile

-14%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

12th percentile

-6.4%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-3.9%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Down

$11,449,194

Down $783,767 (-6.4%) from 2018

Net Assets

Down

$10,700,448

Down $684,146 (-6.0%) from 2018

Liabilities

Down

$748,746

Down $99,621 (-12%) from 2018

Revenue

Down

$4,971,126

Down $200,404 (-3.9%) from 2018

Expenses

Down

$5,655,272

Down $68,775 (-1.2%) from 2018

Net Income

Down

-$684,146

Down $131,629 (-24%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $13,185,616Liabilities 2010: $976,248Net Assets 2010: $12,209,3682010Assets 2011: $11,981,196Liabilities 2011: $688,996Net Assets 2011: $11,292,2002011Assets 2012: $12,717,174Liabilities 2012: $716,162Net Assets 2012: $12,001,0122012Assets 2013: $13,218,283Liabilities 2013: $504,865Net Assets 2013: $12,713,4182013Assets 2014: $13,039,201Liabilities 2014: $702,332Net Assets 2014: $12,336,8692014Assets 2015: $12,717,395Liabilities 2015: $724,233Net Assets 2015: $11,993,1622015Assets 2016: $12,383,986Liabilities 2016: $689,912Net Assets 2016: $11,694,0742016Assets 2017: $12,861,236Liabilities 2017: $755,545Net Assets 2017: $12,105,6912017Assets 2018: $12,232,961Liabilities 2018: $848,367Net Assets 2018: $11,384,5942018Assets 2019: $11,449,194Liabilities 2019: $748,746Net Assets 2019: $10,700,4482019Assets 2020: $11,155,442Liabilities 2020: $803,881Net Assets 2020: $10,351,5612020Assets 2021: $13,704,642Liabilities 2021: $921,506Net Assets 2021: $12,783,1362021Assets 2022: $13,436,536Liabilities 2022: $403,466Net Assets 2022: $13,033,0702022Assets 2023: $12,773,369Liabilities 2023: $1,358,163Net Assets 2023: $11,415,2062023Assets 2024: $12,769,085Liabilities 2024: $1,354,705Net Assets 2024: $11,414,3802024

Highlighted filing

2019

Assets$11,449,194
Liabilities$748,746
Net Assets$10,700,448

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $3,011,6232010Expenses 2011: $3,625,3062011Expenses 2012: $3,286,4422012Expenses 2013: $3,559,0122013Revenue 2014: $3,619,422Expenses 2014: $3,996,656Net Income 2014: -$377,2342014Revenue 2015: $3,762,729Expenses 2015: $4,105,085Net Income 2015: -$342,3562015Revenue 2016: $4,268,603Expenses 2016: $4,567,265Net Income 2016: -$298,6622016Revenue 2017: $5,516,178Expenses 2017: $5,178,383Net Income 2017: $337,7952017Revenue 2018: $5,171,530Expenses 2018: $5,724,047Net Income 2018: -$552,5172018Revenue 2019: $4,971,126Expenses 2019: $5,655,272Net Income 2019: -$684,1462019Revenue 2020: $5,399,031Expenses 2020: $5,912,259Net Income 2020: -$513,2282020Revenue 2021: $9,967,126Expenses 2021: $7,519,771Net Income 2021: $2,447,3552021Revenue 2022: $9,357,794Expenses 2022: $8,907,704Net Income 2022: $450,0902022Revenue 2023: $7,812,741Expenses 2023: $8,288,391Net Income 2023: -$475,6502023Revenue 2024: $7,885,445Expenses 2024: $7,902,208Net Income 2024: -$16,7632024

Highlighted filing

2019

Revenue$4,971,126
Expenses$5,655,272
Net Income-$684,146
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.2
Gross Receipts
$5,115,638
Mission and Program Overview

Mission

Founded in 1974 as an intentional community, kahumana's mission is to co- create a healthy, inclusive, and productive community with homeless families, people with disabilities, and youth. It achieves this mission by integrating mutually supportive social services, housing, and vocational training. Our social programs include: (1) transitional housing program in one hundred and twenty eight units that serve over 1,000 homeless individuals per year, including 556 children and 456 adults; (2) residential and day programs for adults with developmental disabilities and autism; (3) infant/child/youth/teen programs through our daycare, preschool, kindergarten, after-school tutoring, and intersession camps; (4) farm, culinary, and hospitality vocational training on our organic farm, caf, commercial kitchen, and retreat center; (5) educational programs in farming, social work, and holistic health thorough our tours, farm stays, camps and retreats.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,858,561$10,500,743▼ $357,818
Accounts Receivable$634,021$557,307▼ $76,714
Pledges and Grants Receivable-$182,028-
Savings and Temporary Cash Investments$69,295$67,781▼ $1,514
Prepaid Expenses and Deferred Charges$122,599$63,750▼ $58,849
Cash and Non-Interest-Bearing Accounts$534,540$62,606▼ $471,934
Investments in Publicly Traded Securities$13,945$13,945→ $0
Inventories for Sale or Use-$1,034-
Total Assets$12,232,961$11,449,194▼ $783,767
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,195$324,372▲ $74,177
Accounts Payable and Accrued Expenses$168,073$173,935▲ $5,862
Deferred Revenue$316,960$140,709▼ $176,251
Other Liabilities$113,139$109,730▼ $3,409
Total Liabilities$848,367$748,746▼ $99,621
Net Assets / Fund Balance
Unrestricted Net Assets$11,111,589$10,670,794▼ $440,795
Temporarily Rstr Net Assets$273,005$29,654▼ $243,351
Total Net Assets Fund Balance$11,384,594$10,700,448▼ $684,146
Total Liabilities and Net Assets / Fund Balance$12,232,961$11,449,194▼ $783,767

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,167,172$5,390,836$14,558,008
Land$1,139,323-$1,139,323
Equipment$194,248$694,059$888,307
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas McdonaldExecutive DiFT$45,749$22,185$67,934
Philip HarmonCEOFT$31,948$7,395$39,343

Board Members and Trustees

NameTitle
Matthew LynchPresident
Andrew KaleikiniDirector
Jesus PuertoDirector
THOMAS ANUHEALI'IDirector
Frances Kama-silvaSecretary
Ryan ThorntonVice Pres. &
Revenue and Support

Revenue Composition

Contributions and Grants
$1,817,276
Program Service Revenue
$3,155,562
Investment Income
$2,864
Other Revenue
$-4,576
All Other Contributions
$189,843
Change in Net Assets
$-684,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,840,342
Other Expenses$2,814,930
Total Fundraising Expense$88,457
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,824,295$338,248$45,099$2,207,642
Occupancy$379,677$68,172$9,926$457,775
Depreciation Depletion$352,191$61,195$8,908$422,294
Other Employee Benefits$275,601$36,050-$311,651
Payroll Taxes$177,284$31,851$4,637$213,772
Insurance$134,660$23,630$3,451$161,741
Current Officers, Directors, Trustees, and Key Employees$89,026$15,887$2,364$107,277
Travel$66,098$12,124$1,765$79,987
All Other Expenses$59,927$12,359$1,799$74,085
Office Expenses$57,787$12,259$1,785$71,831
Fees for Services Other$42,684$7,760$1,130$51,574
Other Expenses$26,365$6,677$972$34,014
Fees for Services Accounting$19,500$3,388$493$23,381
Interest-$19,454-$19,454
Information Technology$2,585$449$66$3,100
Advertising$360$240$34$634
Total Functional Expenses$4,875,663$691,152$88,457$5,655,272
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
Security Deposits and Trusts$109,730
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
No
Management duties delegated
No

Governance Explanations

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

The form 990 is submitted to the executive committee of the board for their review. The committee reviews the form 990 and ensures the information is accurate. The chief corporate officer provides a second review.

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

Compliance with the conflict of interest policy is monitored and enforced at board meetings.

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

All budgets and salary/wage packages are reviewed by the finance committee, chaired by the board president. Additionally, all of the budgeted positions are submitted to the contracting state agencies for review and approval.

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

All budgets and salary/wage packages are reviewed by the finance committee, chaired by the board president. Additionally, all of the budgeted positions are submitted to the contracting state agencies for review and approval.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available to the public per request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Alternative Structures
EIN
99-0196090
Phone
8086962655
Address
86-660 LUALUALEI HOMESTEAD RD, WAIANAE, HI 96792
Doing Business As
Kahumana

Signing Officer

Name
Philip Harmon
Title
CEO
Phone
8086962655
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Harmon
Formed
1974
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
149
Volunteers
8

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Kyle Hays
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Founded in 1974 as an intentional community, kahumana's mission is to co- create a healthy, inclusive, and productive community with homeless families, people with disabilities, and youth. It achieves this mission by integrating mutually supportive social services, housing, and vocational training. Our social programs include: (1) transitional housing program in one hundred and twenty eight units that serve over 1,000 homeless individuals per year, including 556 children and 456 adults; (2) residential and day programs for adults with developmental disabilities and autism; (3) infant/child/youth/teen programs through our daycare, preschool, kindergarten, after-school tutoring, and intersession camps; (4) farm, culinary, and hospitality vocational training on our organic farm, caf, commercial kitchen, and retreat center; (5) educational programs in farming, social work, and holistic health thorough our tours, farm stays, camps and retreats.

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IRS990/MissionDesc0FOUNDED IN 1974 AS AN INTENTIONAL COMMUNITY, KAHUMANA'S MISSION IS TO CO- CREATE A HEALTHY, INCLUSIVE, AND PRODUCTIVE COMMUNITY WITH HOMELESS FAMILIES, PEOPLE WITH DISABILITIES, AND YOUTH. IT ACHIEVES THIS MISSION BY INTEGRATING MUTUALLY SUPPORTIVE SOCIAL SERVICES, HOUSING, AND VOCATIONAL TRAINING. OUR SOCIAL PROGRAMS INCLUDE: (1) TRANSITIONAL HOUSING PROGRAM IN ONE HUNDRED AND TWENTY EIGHT UNITS THAT SERVE OVER 1,000 HOMELESS INDIVIDUALS PER YEAR, INCLUDING 556 CHILDREN AND 456 ADULTS; (2) RESIDENTIAL AND DAY PROGRAMS FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND AUTISM; (3) INFANT/CHILD/YOUTH/TEEN PROGRAMS THROUGH OUR DAYCARE, PRESCHOOL, KINDERGARTEN, AFTER-SCHOOL TUTORING, AND INTERSESSION CAMPS; (4) FARM, CULINARY, AND HOSPITALITY VOCATIONAL TRAINING ON OUR ORGANIC FARM, CAF, COMMERCIAL KITCHEN, AND RETREAT CENTER; (5) EDUCATIONAL PROGRAMS IN FARMING, SOCIAL WORK, AND HOLISTIC HEALTH THOROUGH OUR TOURS, FARM STAYS, CAMPS AND RETREATS.
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IRS990/ProgramServiceRevenueGrp/Desc2CATERING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2734830
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3550646
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt441745
IRS990/ProgSrvcAccomActy2Grp/Desc0DISABILITY SERVICES. KAHUMANA LEARNING CENTERS PROVIDE CENTER-BASED DAY PROGRAMS FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND AUTISM. THE WAIANAE AND KAILUA CENTERS SERVE OVER 60 SPECIAL NEEDS ADULTS. ONE-ON-ONE COMMUNITY AND HOME-BASED PERSONAL ASSISTANCE SERVICES ARE PROVIDED THROUGHOUT OAHU.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0998048
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0550646
IRS990/ProgSrvcAccomActy3Grp/Desc0JOB TRAINING AND PLACEMENT. KAHUMANA COMMUNITY CENTER AND KAHUMANA WORKS PROVIDE TRAINING AND JOB PLACEMENT FOR LOW INCOME INDIVIDUALS, WITH A FOCUS ON THOSE EXPERIENCING HOMELESSNESS AND DISABILITY. TRAINING IS OFFERED IN ORGANIC FARMING, FOOD SERVICES, CUSTODIAL AND MAINTENANCE SERVICES, HOSPITALITY SERVICES, AND OTHER TRADES. KAHUMANA TRAINED AND SUCCESSFULLY PLACED 90 INDIVIDUALS INTO PERMANENT EMPLOYMENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01849827
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01537843
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0694059
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.8$1.35$11.4$7.89$7.90$0.02
2023Detailed filing. Detailed filing data is available for this year.$12.8$1.36$11.4$7.81$8.29$0.48
2022Detailed filing. Detailed filing data is available for this year.$13.4$0.40$13.0$9.36$8.91$0.45
2021Detailed filing. Detailed filing data is available for this year.$13.7$0.92$12.8$9.97$7.52$2.45
2020Detailed filing. Detailed filing data is available for this year.$11.2$0.80$10.4$5.40$5.91$0.51
2019Detailed filing. Detailed filing data is available for this year.$11.4$0.75$10.7$4.97$5.66$0.68
2018Detailed filing. Detailed filing data is available for this year.$12.2$0.85$11.4$5.17$5.72$0.55
2017Detailed filing. Detailed filing data is available for this year.$12.9$0.76$12.1$5.52$5.18$0.34
2016Detailed filing. Detailed filing data is available for this year.$12.4$0.69$11.7$4.27$4.57$0.30
2015Detailed filing. Detailed filing data is available for this year.$12.7$0.72$12.0$3.76$4.11$0.34
2014Detailed filing. Detailed filing data is available for this year.$13.0$0.70$12.3$3.62$4.00$0.38
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$0.50$12.7$3.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$0.72$12.0$3.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$0.69$11.3$3.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$0.98$12.2$3.01