Civic Intelligence

Ahualani

990 • Fiscal year 2018 • EIN 99-0207234

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 08, 2019

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

61st percentile

0.18x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

1.92x

Higher debt load relative to revenue than 90% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

85th percentile

32%

Higher net margin than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

49th percentile

0.9%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-66%

Faster revenue growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,851,516

Up $33,736 (+0.9%) from 2017

Net Assets

Up

$3,170,943

Up $112,008 (+3.7%) from 2017

Liabilities

Down

$680,573

Down $78,272 (-10%) from 2017

Revenue

Down

$354,430

Down $689,909 (-66%) from 2017

Expenses

Down

$242,422

Down $111,432 (-31%) from 2017

Net Income

Down

$112,008

Down $578,477 (-84%) from 2017

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

2018

Assets$3,851,516
Liabilities$680,573
Net Assets$3,170,943

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

2018

Revenue$354,430
Expenses$242,422
Net Income$112,008
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 8, 2019
Return Version
2018v3.1
Gross Receipts
$418,603
Mission and Program Overview

Mission

MISSION WORK WORLDWIDE.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,005,299$2,948,962▼ $56,337
Cash and Non-Interest-Bearing Accounts$748,690$822,552▲ $73,862
Loans From Officers Directors$138,279$143,119▲ $4,840
Accounts Receivable$49,550$63,330▲ $13,780
Intangible Assets$10,000$10,000→ $0
Savings and Temporary Cash Investments$4,241$6,672▲ $2,431
Total Assets$3,817,780$3,851,516▲ $33,736
Liabilities
Mortgage Notes Payable Secured by Investment Property$319,089$302,633▼ $16,456
Unsecured Notes Loans Payable$270,000$225,000▼ $45,000
Accounts Payable and Accrued Expenses$28,977$9,821▼ $19,156
Deferred Revenue$2,500--
Total Liabilities$758,845$680,573▼ $78,272
Net Assets / Fund Balance
Unrestricted Net Assets$3,058,935$3,170,943▲ $112,008
Total Net Assets Fund Balance$3,058,935$3,170,943▲ $112,008
Total Liabilities and Net Assets / Fund Balance$3,817,780$3,851,516▲ $33,736

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,454,459$233,600$1,688,059
Buildings$848,864$173,570$1,022,434
Land$621,344-$621,344
Equipment$24,295$102,056$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
$330,057
Program Service Revenue
$21,313
Investment Income
$1
Other Revenue
$3,059
All Other Contributions
$330,057
Change in Net Assets
$112,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,826
Grants and Similar Amounts Paid$54,596
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$63,892--$63,892
Foreign Grants$40,000--$40,000
Occupancy$31,206--$31,206
Information Technology$17,300--$17,300
Travel$15,022--$15,022
Grants to Domestic Orgs$14,596--$14,596
Fees for Services Accounting-$8,521-$8,521
Office Expenses-$8,088-$8,088
Interest$5,278--$5,278
All Other Expenses$3,677--$3,677
Other Expenses$2,309--$2,309
Insurance-$1,583-$1,583
Total Functional Expenses$224,230$18,192$0$242,422
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ywam Northern ArizonaFlagstaff, AZ501c3Support$14,596

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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$138,279$143,119▲ $4,840
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
2019-07-08
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/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0103522
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0259725
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IRS990ScheduleA/PublicSupportCY170Pct00.89920
IRS990ScheduleA/PublicSupportPY170Pct00.93730
IRS990ScheduleA/PublicSupportTotal170Amt02122081
IRS990ScheduleA/SubstantialContributorsTotAmt0134478
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01024943
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0125278
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0538393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0237888
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02256559
IRS990ScheduleA/TotalSupportAmt02360081
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0848864
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0173570
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01022434
IRS990ScheduleD/EquipmentGrp/BookValueAmt024295
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102056
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0126351
IRS990ScheduleD/LandGrp/BookValueAmt0621344
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0621344
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01454459
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0233600
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01688059
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02948962
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IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt040000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/TransferToForeignCorpInd0false
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IRS990ScheduleI/RecipientTable/CashGrantAmt014596
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0YWAM NORTHERN ARIZONA
IRS990ScheduleI/RecipientTable/RecipientEIN0861014029
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 30776
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FLAGSTAFF
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IRS990ScheduleI/Total501c3OrgCnt01
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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/TotalBalanceDueAmt0143119
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03817780
IRS990/TotalAssetsEOYAmt03851516
IRS990/TotalAssetsGrp/BOYAmt03817780
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IRS990/TotalContributionsAmt0330057
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018192
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0224230
IRS990/TotalFunctionalExpensesGrp/TotalAmt0242422
IRS990/TotalGrossUBIAmt0-13148
IRS990/TotalLiabilitiesBOYAmt0758845
IRS990/TotalLiabilitiesEOYAmt0680573
IRS990/TotalLiabilitiesGrp/BOYAmt0758845
IRS990/TotalLiabilitiesGrp/EOYAmt0680573
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03058935
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03170943
IRS990/TotalProgramServiceExpensesAmt0224230
IRS990/TotalProgramServiceRevenueAmt021313
IRS990/TotalRevenueGrp/ExclusionAmt012548
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024973
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0354430
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-13148
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03817780
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03851516
IRS990/TravelGrp/ProgramServicesAmt015022
IRS990/TravelGrp/TotalAmt015022
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03058935
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03170943
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0270000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0225000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 350
IRS990/USAddress/CityNm0KEALAKEKUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096750
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES ROGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08083264454
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-08
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
ReturnHeader/Filer/USAddress/ZIPCd096750
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B602D594AFD2B0B327E07A06F36CA6A7E42546D0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05DB4ED167CEFA25926BDE9CF16F70AC3A72AD597

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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