Civic Intelligence

Hui O Wa a Kaulua

990 • Fiscal year 2017 • EIN 99-0222917

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 15, 2017

PO Box 330258Kahului, HI 96733

(808) 667-4050

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

53rd percentile

4.8%

Higher net margin than 53% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

44th percentile

1.3%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

67%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$885,494

Up $11,040 (+1.3%) from 2016

Net Assets

Up

$885,494

Up $11,040 (+1.3%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$231,362

Up $92,491 (+67%) from 2016

Expenses

Up

$220,322

Up $46,138 (+26%) from 2016

Net Income

Up

$11,040

Up $46,353 (+131%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $787,722Liabilities 2011: $0Net Assets 2011: $787,7222011Assets 2012: $787,037Liabilities 2012: $500Net Assets 2012: $786,5372012Assets 2013: $805,310Liabilities 2013: $0Net Assets 2013: $805,3102013Assets 2014: $948,258Liabilities 2014: $0Net Assets 2014: $948,2582014Assets 2015: $909,767Liabilities 2015: $0Net Assets 2015: $909,7672015Assets 2016: $874,454Liabilities 2016: $0Net Assets 2016: $874,4542016Assets 2017: $885,494Liabilities 2017: $0Net Assets 2017: $885,4942017Assets 2018: $899,862Liabilities 2018: $23,538Net Assets 2018: $876,3242018Assets 2019: $783,057Liabilities 2019: $19,380Net Assets 2019: $763,6772019Assets 2020: $765,292Liabilities 2020: $15,221Net Assets 2020: $750,0712020Assets 2021: $684,983Liabilities 2021: $28,575Net Assets 2021: $656,4082021Assets 2022: $632,324Liabilities 2022: $0Net Assets 2022: $632,3242022Assets 2023: $574,951Liabilities 2023: $2Net Assets 2023: $574,9492023Assets 2024: $1,385,213Liabilities 2024: $1,565Net Assets 2024: $1,383,6482024Assets 2025: $1,443,913Liabilities 2025: $0Net Assets 2025: $1,443,9132025

Highlighted filing

2017

Assets$885,494
Liabilities$0
Net Assets$885,494

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $77,967Expenses 2011: $69,356Net Income 2011: $8,6112011Revenue 2012: $55,780Expenses 2012: $56,965Net Income 2012: -$1,1852012Revenue 2013: $36,420Expenses 2013: $17,647Net Income 2013: $18,7732013Revenue 2014: $183,953Expenses 2014: $41,005Net Income 2014: $142,9482014Revenue 2015: $90,675Expenses 2015: $129,166Net Income 2015: -$38,4912015Revenue 2016: $138,871Expenses 2016: $174,184Net Income 2016: -$35,3132016Revenue 2017: $231,362Expenses 2017: $220,322Net Income 2017: $11,0402017Revenue 2018: $216,403Expenses 2018: $225,573Net Income 2018: -$9,1702018Revenue 2019: $121,941Expenses 2019: $234,588Net Income 2019: -$112,6472019Revenue 2020: $209,136Expenses 2020: $252,742Net Income 2020: -$43,6062020Revenue 2021: $102,281Expenses 2021: $290,444Net Income 2021: -$188,1632021Revenue 2022: $237,878Expenses 2022: $261,963Net Income 2022: -$24,0852022Revenue 2023: $191,359Expenses 2023: $248,734Net Income 2023: -$57,3752023Revenue 2024: $2,241,521Expenses 2024: $1,432,822Net Income 2024: $808,6992024Revenue 2025: $1,191,349Expenses 2025: $1,131,084Net Income 2025: $60,2652025

Highlighted filing

2017

Revenue$231,362
Expenses$220,322
Net Income$11,040
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$241,675
Mission and Program Overview

Mission

Design, construction, sailing, and maintenance of traditional hawaiian double-hulled sailing canoes. The organization also provides education to the public regarding traditional hawaiian canoes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$857,362$814,422▼ $42,940
Cash and Non-Interest-Bearing Accounts$3,720$35,644▲ $31,924
Savings and Temporary Cash Investments$13,372$35,428▲ $22,056
Total Assets$874,454$885,494▲ $11,040
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$836,402$885,494▲ $49,092
Temporarily Rstr Net Assets$38,052--
Total Net Assets Fund Balance$874,454$885,494▲ $11,040
Total Liabilities and Net Assets / Fund Balance$874,454$885,494▲ $11,040

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$781,185$214,859$996,044
Buildings$33,237$9,603$42,840
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$188,865
Program Service Revenue
$32,815
Investment Income
$11
Other Revenue
$9,671
All Other Contributions
$90,063
Change in Net Assets
$11,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,322
Total Fundraising Expense$19,369
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$35,350$8,488$11,458$55,296
Depreciation Depletion$50,392$509-$50,901
Insurance$25,676$1,639-$27,315
Travel$13,561--$13,561
Fees for Services Accounting$6,623$2,499$3,374$12,496
All Other Expenses$9,738$210$121$10,069
Other Expenses$4,304--$4,304
Office Expenses$649$186$2,441$3,276
Advertising$300$225$1,975$2,500
Occupancy$1,155--$1,155
Total Functional Expenses$187,197$13,756$19,369$220,322
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,864
Fundraising Direct Expenses$8,988
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Malama Golf Tou$15,659$10,409$168$10,241
Legacy Event$9,455$8,455$1,945$6,510
Total Events$25,114$18,864$8,988$9,876
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 board of directors reviews the form 990 at one of its regular meetings.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The form 990 is also available on guidestar.org.

Filing and Contact Details

Filer

Filer Name
HUI O WA'A KAULUA
EIN
99-0222917
Phone
8086674050
Address
PO BOX 330258, KAHULUI, HI 96733

Signing Officer

Name
AMY HANAIALI'I GILLIOM
Title
Vice President
Phone
8086674050
Signed
2017-11-15

Organization Details

Principal Officer
Leonard Kimokeo Kapahulehua
Formed
1978
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
500

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, Part IX, Line 11G

Coordinator fees 15,575 5,877 7,934 crew fees 3,811 1,438 1,941 captains fees 12,756 0 0 outreach and marketing 3,061 1,155 1,559 labor 147 18 24 total 35,350 8,488 11,458

Raw XML AppendixShowing 400 of 405 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt029236
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95640
IRS990ScheduleA/PublicSupportPY509Pct00.95890
IRS990ScheduleA/PublicSupportTotal509Amt0642227
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0221680
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0109244
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt091037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0184392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt035874
IRS990ScheduleA/Total509Grp/TotalAmt0642227
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0230362
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0129271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt091038
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0184393
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt036420
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0671484
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/BookValueAmt033237
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09603
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt042840
IRS990ScheduleD/EquipmentGrp/BookValueAmt0781185
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0214859
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0996044
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0814422
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt06250
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt05250
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt01000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08988
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0100
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0100
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MALAMA GOLF TOU
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0LEGACY EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt06725
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt06725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015659
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09455
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025114
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt010409
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08455
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018864
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09876
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02113
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0168
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01945
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt050
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt050
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AT ONE OF ITS REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COORDINATOR FEES 15,575 5,877 7,934 CREW FEES 3,811 1,438 1,941 CAPTAINS FEES 12,756 0 0 OUTREACH AND MARKETING 3,061 1,155 1,559 LABOR 147 18 24 TOTAL 35,350 8,488 11,458
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 IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt038052
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0874454
IRS990/TotalAssetsEOYAmt0885494
IRS990/TotalAssetsGrp/BOYAmt0874454
IRS990/TotalAssetsGrp/EOYAmt0885494
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0188865
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019369
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013756
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187197
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220322
IRS990/TotalGrossUBIAmt0-205
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0874454
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0885494
IRS990/TotalProgramServiceExpensesAmt0187197
IRS990/TotalProgramServiceRevenueAmt032815
IRS990/TotalRevenueGrp/ExclusionAmt09887
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032815
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0231362
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-205
IRS990/TotalVolunteersCnt0500
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0874454
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0885494
IRS990/TravelGrp/ProgramServicesAmt013561
IRS990/TravelGrp/TotalAmt013561
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0836402
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0885494
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 330258
IRS990/USAddress/CityNm0KAHULUI
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096733
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HUIOWAA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY HANAIALI'I GILLIOM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086674050
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HUI O WA'A KAULUA
ReturnHeader/Filer/BusinessNameControlTxt0HUIO
ReturnHeader/Filer/EIN0990222917
ReturnHeader/Filer/PhoneNum08086674050
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 330258
ReturnHeader/Filer/USAddress/CityNm0KAHULUI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096733
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BA0D3B7FAC0A8C2887C0ED4DAB680272F9B8DA8D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BA0D3B7FAC0A8C2887C0ED4DAB680272F9B8DA8D
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYLE HAYS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$1.19$1.13$0.06
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.38$2.24$1.43$0.81
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.19$0.25$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.00$0.63$0.24$0.26$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.03$0.66$0.10$0.29$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.02$0.75$0.21$0.25$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.02$0.76$0.12$0.23$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.02$0.88$0.22$0.23$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.23$0.22$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$0.14$0.17$0.04
2015Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.09$0.13$0.04
2014Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.18$0.04$0.14
2013Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$0.04$0.02$0.02
2012Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.06$0.06$0.00
2011Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.08$0.07$0.01