Civic Intelligence

Kihei Youth Center Inc

EIN 99-0222885 • 501(c)3 • Kihei, HI

Profile

The organizations mission is to strengthen the community through positive youth and family development by providing educational, recreational, vocational, cultural, social and prevention programs in a safe and nurturing environment embodied by Native Hawaiian values of love, cooperation, respect, sharing, and unity as a means to deliver its services.

P O Box 1722Kihei, HI 96753

kiheiyouthcenter.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

88th percentile

59%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$206,726

Up $76,597 (+59%) from 2020

Liabilities

Up

$15,549

Up $14,974 (+2604%) from 2020

Net Assets

Up

$191,177

Up $61,623 (+48%) from 2020

Revenue

Up

$395,823

Up $41,822 (+12%) from 2020

Expenses

Down

$339,439

Down $16,166 (-4.5%) from 2020

Net Income

Up

$56,384

Up $57,988 (+3615%) from 2020

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $78,037Liabilities 2011: $0Net Assets 2011: $78,0372011Assets 2012: $69,011Liabilities 2012: $12,449Net Assets 2012: $56,5622012Assets 2013: $79,278Liabilities 2013: $25,200Net Assets 2013: $54,0782013Assets 2014: $78,420Liabilities 2014: $5,000Net Assets 2014: $73,4202014Assets 2015: $100,553Liabilities 2015: $0Net Assets 2015: $100,5532015Assets 2016: $88,789Liabilities 2016: $0Net Assets 2016: $88,7892016Assets 2017: $87,424Liabilities 2017: $0Net Assets 2017: $87,4242017Assets 2018: $125,318Liabilities 2018: $2,542Net Assets 2018: $122,7762018Assets 2019: $131,233Liabilities 2019: $75Net Assets 2019: $131,1582019Assets 2020: $130,129Liabilities 2020: $575Net Assets 2020: $129,5542020Assets 2021: $206,726Liabilities 2021: $15,549Net Assets 2021: $191,1772021

Highlighted filing

2021

Assets$206,726
Liabilities$15,549
Net Assets$191,177

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $231,277Expenses 2011: $277,561Net Income 2011: -$46,2842011Revenue 2012: $251,393Expenses 2012: $272,868Net Income 2012: -$21,4752012Revenue 2013: $236,231Expenses 2013: $241,033Net Income 2013: -$4,8022013Revenue 2014: $278,705Expenses 2014: $259,363Net Income 2014: $19,3422014Revenue 2015: $303,595Expenses 2015: $276,462Net Income 2015: $27,1332015Revenue 2016: $288,391Expenses 2016: $302,318Net Income 2016: -$13,9272016Revenue 2017: $306,743Expenses 2017: $312,502Net Income 2017: -$5,7592017Revenue 2018: $336,344Expenses 2018: $300,992Net Income 2018: $35,3522018Revenue 2019: $338,237Expenses 2019: $329,855Net Income 2019: $8,3822019Revenue 2020: $354,001Expenses 2020: $355,605Net Income 2020: -$1,6042020Revenue 2021: $395,823Expenses 2021: $339,439Net Income 2021: $56,3842021

Highlighted filing

2021

Revenue$395,823
Expenses$339,439
Net Income$56,384

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 20, 2022
Return Version
2020v4.2
Gross Receipts
$395,823
Mission and Program Overview

Mission

The organizations mission is to strengthen the community through positive youth and family development by providing educational, recreational, vocational, cultural, social and prevention programs in a safe and nurturing environment embodied by Native Hawaiian values of love, cooperation, respect, sharing, and unity as a means to deliver its services.

The organizations mission is to strengthen the community through positive youth and family development by providing educational, recreational, vocational, cultural, social and prevention programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$43,444$110,847▲ $67,403
Land, Buildings, and Equipment, Net$63,656$66,755▲ $3,099
Pledges and Grants Receivable-$26,801-
Investments in Publicly Traded Securities$15,734--
Savings and Temporary Cash Investments$4,977$5▼ $4,972
Total Assets$130,129$206,726▲ $76,597
Other Assets Total$2,318$2,318→ $0
Liabilities
Accounts Payable and Accrued Expenses$575$15,549▲ $14,974
Total Liabilities$575$15,549▲ $14,974
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$129,554$191,177▲ $61,623
Total Net Assets Fund Balance$129,554$191,177▲ $61,623
Total Liabilities and Net Assets / Fund Balance$130,129$206,726▲ $76,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,447$14,729$53,176
Equipment$25,132$20,146$45,278
Other Land Buildings$2,063$9,728$11,791
Leasehold Improvements$1,113$3,918$5,031
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kim CastroPresident
Ana Malafu-EliesaVice President
Cassie Akina-AncogDirector
Ku'ulei WeathingtonDirector
Renee GainesDirector
Kimberlina AtenzaSecretary
Delia KaniaupioTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$339,934
Program Service Revenue
$564
Investment Income
$325
Other Revenue
$55,000
All Other Contributions
$22,293
Change in Net Assets
$56,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$296,300
Other Expenses$43,139
Total Fundraising Expense$6,767
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,998$49,909$4,753$237,660
Other Employee Benefits$29,846$8,098$771$38,715
Payroll Taxes$15,342$4,184$399$19,925
Insurance$9,127$2,490$237$11,854
Depreciation Depletion$6,719$1,832$175$8,726
Occupancy$6,213$1,694$161$8,068
Fees for Services Other-$2,445-$2,445
Information Technology$1,552$621$198$2,371
Other Expenses$1,754$522$53$2,329
Office Expenses$795$217$20$1,032
Total Functional Expenses$260,300$72,372$6,767$339,439
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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
No
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, Part VI, Section B, Line 11B

The Form 990 is e-mailed to all board members for their review. After requested changes, if any, are made, an officer signs the return, and it is mailed out.

Form 990, Part VI, Section B, Line 5A

When the annual budget is presented to to the Board of Directors, the compenstion of the Executive Director is discussed. The Board compares her comensation to the compensation of other executive directors with similar amounts of responsibility and similarly sized organizations. Budgetary contraints and grant funding are taken into consideration as well.

Form 990, Part VI, Section C, Line 19

The Organization makes the governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Kihei Youth Center
EIN
99-0222885
Phone
8088798698
Address
P O BOX 1722, KIHEI, HI 96753

Signing Officer

Name
Kimberly Castro
Title
President
Phone
8088798698
Signed
2022-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ana Makoni
Formed
1983
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
7

Preparer

Firm
Christine Riecke-Gonzales CPA LLC
Address
77 Apalapani Lane, Haiku, HI 96708
Preparer
Christine A Riecke-Gonzales
Phone
8082804871
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IRS990/Desc0The Kihei Youth Center offers a diverse range of age-appropriate after school programs and activities for Kiheis youth ages 8 to 17. In response to the dramatic increase in Kiheis residential population over the last 20 years, KYC as evolved from a basic after school drop-in center to an integrated youth developmental program aimed at promoting and supporting positive protective factors that address negative at-risk behaviors such as substance abuse, gang violence, teen pregnancy, school dropouts and dystfunctional family situations. The programs and activities currently provided by KYC on an ongoing basis include 1 After school drop in center safe, structured, supervised recreational and educational activities, 2 homework assistance and tutoring, 3 cultural enrichment activities, 4 prevention programs targeting at-risk adolescents, 5 character/leadership development, 6 health skills and participation in sports, and 7 alternative activities with mentoring opportunities. The Youth Center served 120 youth during the year.
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0558
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04977
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0310949
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0345528
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0325287
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0321505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0297143
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01600412
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04730
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0459
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt094
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0274
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05557
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0558
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08014
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt011356
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt014839
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt09326
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt044093
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04730
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0459
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt094
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0274
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05557
IRS990ScheduleA/InvestmentIncomeCYPct00.00330
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt055000
IRS990ScheduleA/OtherIncome509Grp/TotalAmt055000
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.96450
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01644505
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0311507
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0353542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0336643
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0336344
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0306469
IRS990ScheduleA/Total509Grp/TotalAmt01644505
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0371237
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0354001
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0336737
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0336344
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0306743
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01705062
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt038447
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014729
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt053176
IRS990ScheduleD/EquipmentGrp/BookValueAmt025132
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020146
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045278
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01113
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03918
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05031
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02063
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09728
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011791
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt066755
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is e-mailed to all board members for their review. After requested changes, if any, are made, an officer signs the return, and it is mailed out.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1When the annual budget is presented to to the Board of Directors, the compenstion of the Executive Director is discussed. The Board compares her comensation to the compensation of other executive directors with similar amounts of responsibility and similarly sized organizations. Budgetary contraints and grant funding are taken into consideration as well.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization makes the governing documents, conflict of interest policy, and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 5a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0130129
IRS990/TotalAssetsEOYAmt0206726
IRS990/TotalAssetsGrp/BOYAmt0130129
IRS990/TotalAssetsGrp/EOYAmt0206726
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0339934
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06767
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072372
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0260300
IRS990/TotalFunctionalExpensesGrp/TotalAmt0339439
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0575
IRS990/TotalLiabilitiesEOYAmt015549
IRS990/TotalLiabilitiesGrp/BOYAmt0575
IRS990/TotalLiabilitiesGrp/EOYAmt015549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129554
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0191177
IRS990/TotalProgramServiceExpensesAmt0260300
IRS990/TotalProgramServiceRevenueAmt0564
IRS990/TotalRevenueGrp/ExclusionAmt059724
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0564
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0395823

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