Civic Intelligence

Ahualani

990 • Fiscal year 2017 • EIN 99-0207234

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 25, 2018

PO Box 350Kealakekua, HI 96750

(808) 326-4454

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.20x

Higher debt load relative to assets than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

0.73x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

95th percentile

66%

Higher net margin than 95% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

99th percentile

594%

Faster revenue growth than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$3,817,780

Up $698,411 (+22%) from 2016

Net Assets

Up

$3,058,935

Up $646,305 (+27%) from 2016

Liabilities

Up

$758,845

Up $52,106 (+7.4%) from 2016

Revenue

Up

$1,044,339

Up $893,849 (+594%) from 2016

Expenses

Up

$353,854

Up $188,070 (+113%) from 2016

Net Income

Up

$690,485

Up $705,779 (+4615%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,286,080Liabilities 2010: $1,248,697Net Assets 2010: $2,037,3832010Assets 2011: $2,111,508Liabilities 2011: $25,000Net Assets 2011: $2,086,5082011Assets 2012: $2,167,023Liabilities 2012: $47,753Net Assets 2012: $2,119,2702012Assets 2013: $2,136,424Liabilities 2013: $45,000Net Assets 2013: $2,091,4242013Assets 2014: $2,163,241Liabilities 2014: $45,301Net Assets 2014: $2,117,9402014Assets 2015: $3,140,384Liabilities 2015: $712,460Net Assets 2015: $2,427,9242015Assets 2016: $3,119,369Liabilities 2016: $706,739Net Assets 2016: $2,412,6302016Assets 2017: $3,817,780Liabilities 2017: $758,845Net Assets 2017: $3,058,9352017Assets 2018: $3,851,516Liabilities 2018: $680,573Net Assets 2018: $3,170,9432018Assets 2019: $3,666,424Liabilities 2019: $685,648Net Assets 2019: $2,980,7762019Assets 2020: $3,268,813Liabilities 2020: $570,839Net Assets 2020: $2,697,9742020Assets 2021: $3,521,824Liabilities 2021: $387,682Net Assets 2021: $3,134,1422021Assets 2022: $3,589,954Liabilities 2022: $394,624Net Assets 2022: $3,195,3302022Assets 2023: $3,656,558Liabilities 2023: $397,463Net Assets 2023: $3,259,0952023Assets 2024: $3,564,490Liabilities 2024: $402,443Net Assets 2024: $3,162,0472024

Highlighted filing

2017

Assets$3,817,780
Liabilities$758,845
Net Assets$3,058,935

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $277,1532010Revenue 2011: $563,560Expenses 2011: $514,435Net Income 2011: $49,1252011Expenses 2012: $149,7802012Revenue 2013: $280,217Expenses 2013: $308,063Net Income 2013: -$27,8462013Revenue 2014: $333,875Expenses 2014: $307,359Net Income 2014: $26,5162014Revenue 2015: $640,836Expenses 2015: $330,852Net Income 2015: $309,9842015Revenue 2016: $150,490Expenses 2016: $165,784Net Income 2016: -$15,2942016Revenue 2017: $1,044,339Expenses 2017: $353,854Net Income 2017: $690,4852017Revenue 2018: $354,430Expenses 2018: $242,422Net Income 2018: $112,0082018Revenue 2019: $52,950Expenses 2019: $243,117Net Income 2019: -$190,1672019Revenue 2020: $66,714Expenses 2020: $276,729Net Income 2020: -$210,0152020Revenue 2021: $685,442Expenses 2021: $249,274Net Income 2021: $436,1682021Revenue 2022: $259,562Expenses 2022: $198,374Net Income 2022: $61,1882022Revenue 2023: $326,013Expenses 2023: $262,248Net Income 2023: $63,7652023Revenue 2024: $83,368Expenses 2024: $180,416Net Income 2024: -$97,0482024

Highlighted filing

2017

Revenue$1,044,339
Expenses$353,854
Net Income$690,485
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 25, 2018
Return Version
2017v2.3
Gross Receipts
$1,108,533
Mission and Program Overview

Mission

MISSION WORK WORLDWIDE.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,030,860$3,005,299▼ $25,561
Cash and Non-Interest-Bearing Accounts$49,369$748,690▲ $699,321
Loans From Officers Directors$90,000$138,279▲ $48,279
Accounts Receivable$21,351$49,550▲ $28,199
Intangible Assets$10,000$10,000→ $0
Savings and Temporary Cash Investments$7,789$4,241▼ $3,548
Total Assets$3,119,369$3,817,780▲ $698,411
Liabilities
Mortgage Notes Payable Secured by Investment Property$336,162$319,089▼ $17,073
Unsecured Notes Loans Payable$270,000$270,000→ $0
Accounts Payable and Accrued Expenses$10,577$28,977▲ $18,400
Deferred Revenue-$2,500-
Total Liabilities$706,739$758,845▲ $52,106
Net Assets / Fund Balance
Unrestricted Net Assets$2,412,630$3,058,935▲ $646,305
Total Net Assets Fund Balance$2,412,630$3,058,935▲ $646,305
Total Liabilities and Net Assets / Fund Balance$3,119,369$3,817,780▲ $698,411

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,461,482$191,223$1,652,705
Buildings$882,050$140,384$1,022,434
Land$621,344-$621,344
Equipment$40,423$85,928$126,351
Compensation and Service Providers

Board Members and Trustees

NameTitle
Loren CunninghamPresident
David MatsuuraDirector
Markus SteffenDirector
Mary BoydDirector
James OrredSecretary
James RogersTreasurer
Laprelle MartinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,024,943
Program Service Revenue
$10,887
Investment Income
$1
Other Revenue
$8,508
All Other Contributions
$1,024,943
Change in Net Assets
$690,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$199,925
Other Expenses$153,929
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$199,925--$199,925
Depreciation Depletion$60,179--$60,179
Occupancy$32,613--$32,613
Travel$10,394--$10,394
All Other Expenses$5,340--$5,340
Interest$4,429--$4,429
Insurance-$3,816-$3,816
Other Expenses$2,815--$2,815
Office Expenses-$1,792-$1,792
Fees for Services Accounting-$1,100-$1,100
Total Functional Expenses$347,146$6,708$0$353,854
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Youth With a Mission-slavicSalem, OR501c3Support$99,925
University of the NationsKailuakona, HI501c3Support$56,000
Ywam WisconsonMadison, WI501c3Support$44,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$90,000$138,279▲ $48,279
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
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

The board treasurer reviews and approves the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 19

Copies of governing documents are available to the public upon request to the main office in kealakekua during normal business hours. The form 990 is also available on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Ahualani
EIN
99-0207234
Phone
8083264454
Address
PO BOX 350, KEALAKEKUA, HI 96750

Signing Officer

Name
James Rogers
Title
Treasurer
Phone
8083264454
Signed
2018-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Loren Cunningham
Formed
1981
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01024943
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0125278
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0538393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0237888
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0117887
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02044389
IRS990ScheduleA/TotalSupportAmt02114340
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0882050
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0140384
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01022434
IRS990ScheduleD/EquipmentGrp/BookValueAmt040423
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085928
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0126351
IRS990ScheduleD/LandGrp/BookValueAmt0621344
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0621344
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01461482
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0191223
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01652705
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03005299
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt056000
IRS990ScheduleI/RecipientTable/CashGrantAmt144000
IRS990ScheduleI/RecipientTable/CashGrantAmt299925
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNIVERSITY OF THE NATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1YWAM WISCONSON
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2YOUTH WITH A MISSION-SLAVIC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0KONA INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt1MINISTRIES INTERNATIONAL
IRS990ScheduleI/RecipientTable/RecipientEIN0990240539
IRS990ScheduleI/RecipientTable/RecipientEIN1391624189
IRS990ScheduleI/RecipientTable/RecipientEIN2931075872
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt075-5851 KUAKINI HIGHWAY 433
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 8503
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO BOX 4213
IRS990ScheduleI/RecipientTable/USAddress/CityNm0KAILUAKONA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1MADISON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2SALEM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1WI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096740
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd153708
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd297302
IRS990ScheduleI/Total501c3OrgCnt03
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0138279
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PURCHASE OF PROPERTY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt090000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JAMES W ROGERS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0DURING A 2016 MEETING, THE BOARD OF DIRECTORS DISCUSSED AND APPROVED A MOTION TO FORMALIZE THE LOAN BALANCE OWED TO JIM ROGERS, WHO RECUSED HIMSELF FROM THE RELATED DISCUSSION AND VOTE. THE BOARD UNANIMOUSLY AGREED THE BALANCE OWED TO MR. ROGERS WAS 131,106 BASED ON TRUE AND ACTUAL RECEIPTS, AND AGREED TO ACCRUE ANNUAL INTEREST AT A RATE OF 3.5% ON 117,106 OF THE PRINCIPAL AMOUNT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt0138279
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD TREASURER REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE MAIN OFFICE IN KEALAKEKUA DURING NORMAL BUSINESS HOURS. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03119369
IRS990/TotalAssetsEOYAmt03817780
IRS990/TotalAssetsGrp/BOYAmt03119369
IRS990/TotalAssetsGrp/EOYAmt03817780
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01024943
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06708
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0347146
IRS990/TotalFunctionalExpensesGrp/TotalAmt0353854
IRS990/TotalGrossUBIAmt0-9786
IRS990/TotalLiabilitiesBOYAmt0706739
IRS990/TotalLiabilitiesEOYAmt0758845
IRS990/TotalLiabilitiesGrp/BOYAmt0706739
IRS990/TotalLiabilitiesGrp/EOYAmt0758845
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02412630
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03058935
IRS990/TotalProgramServiceExpensesAmt0347146
IRS990/TotalProgramServiceRevenueAmt010887
IRS990/TotalRevenueGrp/ExclusionAmt013165
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016017
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01044339
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-9786
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03119369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03817780
IRS990/TravelGrp/ProgramServicesAmt010394
IRS990/TravelGrp/TotalAmt010394
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02412630
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03058935
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0270000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0270000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 350
IRS990/USAddress/CityNm0KEALAKEKUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096750
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES ROGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08083264454
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AHUALANI
ReturnHeader/Filer/BusinessNameControlTxt0AHUA
ReturnHeader/Filer/EIN0990207234
ReturnHeader/Filer/PhoneNum08083264454
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 350
ReturnHeader/Filer/USAddress/CityNm0KEALAKEKUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.56$0.40$3.16$0.08$0.18$0.10
2023Detailed filing. Detailed filing data is available for this year.$3.66$0.40$3.26$0.33$0.26$0.06
2022Detailed filing. Detailed filing data is available for this year.$3.59$0.39$3.20$0.26$0.20$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.52$0.39$3.13$0.69$0.25$0.44
2020Detailed filing. Detailed filing data is available for this year.$3.27$0.57$2.70$0.07$0.28$0.21
2019Detailed filing. Detailed filing data is available for this year.$3.67$0.69$2.98$0.05$0.24$0.19
2018Detailed filing. Detailed filing data is available for this year.$3.85$0.68$3.17$0.35$0.24$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.82$0.76$3.06$1.04$0.35$0.69
2016Summary only. Only limited summary data is available for this year.$3.12$0.71$2.41$0.15$0.17$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.14$0.71$2.43$0.64$0.33$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.16$0.05$2.12$0.33$0.31$0.03
2013Summary only. Only limited summary data is available for this year.$2.14$0.05$2.09$0.28$0.31$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.05$2.12$0.15
2011Summary only. Only limited summary data is available for this year.$2.11$0.03$2.09$0.56$0.51$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$1.25$2.04$0.28