Civic Intelligence

Ahualani

990 • Fiscal year 2020 • EIN 99-0207234

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 09, 2021

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

60th percentile

0.17x

Higher debt load relative to assets than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

97th percentile

8.56x

Higher debt load relative to revenue than 97% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

1st percentile

-315%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

8th percentile

-11%

Faster asset growth than 8% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

78th percentile

26%

Faster revenue growth than 78% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$3,268,813

Down $397,611 (-11%) from 2019

Net Assets

Down

$2,697,974

Down $282,802 (-9.5%) from 2019

Liabilities

Down

$570,839

Down $114,809 (-17%) from 2019

Revenue

Up

$66,714

Up $13,764 (+26%) from 2019

Expenses

Up

$276,729

Up $33,612 (+14%) from 2019

Net Income

Down

-$210,015

Down $19,848 (-10%) from 2019

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

2020

Assets$3,268,813
Liabilities$570,839
Net Assets$2,697,974

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

2020

Revenue$66,714
Expenses$276,729
Net Income-$210,015
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 9, 2021
Return Version
2020v4.0
Gross Receipts
$152,395
Mission and Program Overview

Mission

MISSION WORK WORLDWIDE.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,875,991$2,839,016▼ $36,975
Accounts Receivable$354,500$247,000▼ $107,500
Cash and Non-Interest-Bearing Accounts$418,604$166,842▼ $251,762
Loans From Officers Directors$148,128$153,313▲ $5,185
Intangible Assets$10,000$10,000→ $0
Savings and Temporary Cash Investments$7,329$5,955▼ $1,374
Total Assets$3,666,424$3,268,813▼ $397,611
Liabilities
Unsecured Notes Loans Payable$225,000$225,000→ $0
Mortgage Notes Payable Secured by Investment Property$283,841$184,029▼ $99,812
Accounts Payable and Accrued Expenses$28,679$8,497▼ $20,182
Total Liabilities$685,648$570,839▼ $114,809
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,980,776$2,697,974▼ $282,802
Total Net Assets Fund Balance$2,980,776$2,697,974▼ $282,802
Total Liabilities and Net Assets / Fund Balance$3,666,424$3,268,813▼ $397,611

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,403,676$321,165$1,724,841
Buildings$782,492$239,942$1,022,434
Land$617,221-$617,221
Equipment$35,627$131,016$166,643
Compensation and Service Providers

Board Members and Trustees

NameTitle
Loren CunninghamPresident
David MatsuuraDirector
Markus SteffenDirector
Warren IsrealsonDirector
Jim OrredSecretary
James RogersTreasurer
Laprelle MartinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$12,250
Program Service Revenue
$0
Investment Income
$79,456
Other Revenue
$-24,992
All Other Contributions
$12,250
Change in Net Assets
$-210,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,685
Grants and Similar Amounts Paid$114,044
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$114,044--$114,044
Depreciation Depletion$63,014--$63,014
Insurance-$30,045-$30,045
Occupancy$20,877--$20,877
Fees for Services Accounting-$6,021-$6,021
Interest$5,639--$5,639
Travel$4,594--$4,594
Office Expenses-$2,779-$2,779
Other Expenses$1,390--$1,390
All Other Expenses$368--$368
Advertising$181--$181
Total Functional Expenses$237,884$38,845$0$276,729
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of the NationsKailuakona, HI501c3Support$49,000
Ywam Twin OaksLindale, TX501c3Support$44,000
Nema Foundation IncTallulah Falls, GA501c3Support$10,000
4 2 20 FoundationRichmond, VA501c3Support$9,669
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$148,128$153,313▲ $5,185
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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.

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
2021-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Loren Cunningham
Formed
1981
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
13

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

Ahualani recorded a prior period adjustment of (72,787) to correct for amounts included in accounts receivable during tax years 2018 and 2019 that correctly should have been expensed.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt033574
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0127772
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85710
IRS990ScheduleA/PublicSupportPY170Pct00.90420
IRS990ScheduleA/PublicSupportTotal170Amt01393591
IRS990ScheduleA/SubstantialContributorsTotAmt0131533
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt032596
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0330057
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01024943
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0125278
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01525124
IRS990ScheduleA/TotalSupportAmt01625846
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0782492
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0239942
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01022434
IRS990ScheduleD/EquipmentGrp/BookValueAmt035627
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0131016
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0166643
IRS990ScheduleD/LandGrp/BookValueAmt0617221
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0617221
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01403676
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0321165
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01724841
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02839016
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IRS990ScheduleI/RecipientTable/CashGrantAmt049000
IRS990ScheduleI/RecipientTable/CashGrantAmt19669
IRS990ScheduleI/RecipientTable/CashGrantAmt244000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNIVERSITY OF THE NATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt14 2 20 FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2YWAM TWIN OAKS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3NEMA FOUNDATION INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0KONA INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt1DBA PROVISIONBRIDGE
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11308 GODDIN STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt220131 FM 16W
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0KAILUAKONA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1RICHMOND
IRS990ScheduleI/RecipientTable/USAddress/CityNm2LINDALE
IRS990ScheduleI/RecipientTable/USAddress/CityNm3TALLULAH FALLS
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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/TotalBalanceDueAmt0153313
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AHUALANI RECORDED A PRIOR PERIOD ADJUSTMENT OF (72,787) TO CORRECT FOR AMOUNTS INCLUDED IN ACCOUNTS RECEIVABLE DURING TAX YEARS 2018 AND 2019 THAT CORRECTLY SHOULD HAVE BEEN EXPENSED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt03268813
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IRS990/TotalAssetsGrp/EOYAmt03268813
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012250
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038845
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237884
IRS990/TotalFunctionalExpensesGrp/TotalAmt0276729
IRS990/TotalGrossUBIAmt0-18085
IRS990/TotalLiabilitiesBOYAmt0685648
IRS990/TotalLiabilitiesEOYAmt0570839
IRS990/TotalLiabilitiesGrp/BOYAmt0685648
IRS990/TotalLiabilitiesGrp/EOYAmt0570839
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02980776
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02697974
IRS990/TotalProgramServiceExpensesAmt0237884
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072548
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt066714
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-18085
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03666424
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03268813
IRS990/TravelGrp/ProgramServicesAmt04594
IRS990/TravelGrp/TotalAmt04594
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0225000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0225000

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