Civic Intelligence

Keiki Circles of Love Hawaii

990 • Fiscal year 2013 • EIN 99-0223044

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

PO Box 147Mililani Town, HI 96810

(808) 951-0200

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.06x

Higher debt load relative to assets than 72% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

82nd percentile

0.11x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$45,655

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

70th percentile

17%

Faster asset growth than 70% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

38th percentile

-5.9%

Faster revenue growth than 38% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$382,793

Up $54,678 (+17%) from 2012

Net Assets

Up

$360,615

Up $41,719 (+13%) from 2012

Liabilities

Up

$22,178

Up $12,959 (+141%) from 2012

Revenue

Down

$209,495

Down $13,045 (-5.9%) from 2012

Expenses

Up

$167,776

Up $50,152 (+43%) from 2012

Net Income

Down

$41,719

Down $63,197 (-60%) from 2012

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $175,118Liabilities 2010: $12,447Net Assets 2010: $162,6712010Assets 2011: $227,300Liabilities 2011: $13,320Net Assets 2011: $213,9802011Assets 2012: $328,115Liabilities 2012: $9,219Net Assets 2012: $318,8962012Assets 2013: $382,793Liabilities 2013: $22,178Net Assets 2013: $360,6152013Assets 2014: $352,244Liabilities 2014: $7,711Net Assets 2014: $344,5332014Assets 2015: $355,857Liabilities 2015: $66,825Net Assets 2015: $289,0322015Assets 2016: $261,121Liabilities 2016: $14,495Net Assets 2016: $246,6262016Assets 2017: $147,106Liabilities 2017: $10,009Net Assets 2017: $137,0972017Assets 2018: $217,570Liabilities 2018: $6,012Net Assets 2018: $211,5582018Assets 2020: $129,518Liabilities 2020: $3,188Net Assets 2020: $126,3302020Assets 2022: $113,854Liabilities 2022: $1,037Net Assets 2022: $112,8172022Assets 2024: $215,528Liabilities 2024: $4,134Net Assets 2024: $211,3942024

Highlighted filing

2013

Assets$382,793
Liabilities$22,178
Net Assets$360,615

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $134,3512010Expenses 2011: $140,6022011Revenue 2012: $222,540Expenses 2012: $117,624Net Income 2012: $104,9162012Revenue 2013: $209,495Expenses 2013: $167,776Net Income 2013: $41,7192013Revenue 2014: $113,201Expenses 2014: $129,370Net Income 2014: -$16,1692014Revenue 2015: $257,288Expenses 2015: $312,789Net Income 2015: -$55,5012015Revenue 2016: $260,463Expenses 2016: $307,328Net Income 2016: -$46,8652016Revenue 2017: $170,490Expenses 2017: $254,072Net Income 2017: -$83,5822017Revenue 2018: $217,069Expenses 2018: $142,130Net Income 2018: $74,9392018Revenue 2020: $23,372Expenses 2020: $74,484Net Income 2020: -$51,1122020Revenue 2022: $78,100Expenses 2022: $86,396Net Income 2022: -$8,2962022Revenue 2024: $232,364Expenses 2024: $60,078Net Income 2024: $172,2862024

Highlighted filing

2013

Revenue$209,495
Expenses$167,776
Net Income$41,719
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$224,401
Mission and Program Overview

Mission

To prevent child abuse through education, public awareness and advocacy, which promote positive parenting and healthy families, where children are valued and loved.

To prevent child abuse through education, public awareness and advocacy which promote positve parenting and healthy families where children are valued and loved.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$210,408$330,468▲ $120,060
Accounts Receivable$66,070$0▼ $66,070
Prepaid Expenses and Deferred Charges$1,637$1,724▲ $87
Land, Buildings, and Equipment, Net$0$601▲ $601
Total Assets$328,115$382,793▲ $54,678
Other Assets Total$50,000$50,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$9,219$22,178▲ $12,959
Total Liabilities$9,219$22,178▲ $12,959
Net Assets / Fund Balance
Unrestricted Net Assets$218,857$260,576▲ $41,719
Temporarily Rstr Net Assets$100,039$100,039→ $0
Total Net Assets Fund Balance$318,896$360,615▲ $41,719
Total Liabilities and Net Assets / Fund Balance$328,115$382,793▲ $54,678

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$601$22,147$22,748
Other Land Buildings$0$17,656$17,656
Other Assets Org$50,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aileen DeeseExecutive DirectorFT$45,655$45,655

Board Members and Trustees

NameTitle
John HuliheePresident
Bonnie ParsonsVice President
Chet AdessaDirector
Donald GarwoodDirector
Dorina BadgetDirector
Jonan SagadracaDirector
Justin CruzDirector
Kayal NatarajanDirector
Kevin AdaniyaDirector
Paula KalimaDirector
Sheri TaflingerDirector
Venus ColonDirector
Rita VenturaFormer Director
Thomas TaflingerFormer Director
Nancy N OrtizAdvisor
Charlene RichardsonSecretary
Karen TessierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$214,944
Program Service Revenue
$0
Investment Income
$77
Other Revenue
$-5,526
All Other Contributions
$51,811
Change in Net Assets
$41,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,172
Salaries, Compensation, and Employee Benefits$64,604
Total Fundraising Expense$5,899
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$41,794$4,917$2,458$49,169
Fees for Services Other$9,552$572$2,670$12,794
Other Salaries and Wages$7,945$935$467$9,347
Office Expenses$4,410$2,506-$6,916
Occupancy$3,488$3,291-$6,779
Payroll Taxes$5,175$609$304$6,088
Fees for Services Accounting-$5,653-$5,653
Insurance$1,815$620-$2,435
Conferences and Meetings$975$955-$1,930
Travel-$1,154-$1,154
Other Expenses$209$103-$209
Depreciation Depletion-$150-$150
Interest-$4-$4
Total Functional Expenses$138,931$22,946$5,899$167,776
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,906
Fundraising Gross Income$9,380
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$39,899$9,380$13,850$-4,470
Event 2$450-$1,056-
Total Events$40,349$9,380$14,906$-5,526
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
Yes
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 A, Line 2

Sheri taflinger and thomas taflinger have a family relationship.

Form 990, Part VI, Section B, Line 11

The president, treasurer and agency staff review the form though not the entire board before it is filed. The rest of the board reviews the form 990 at the board meeting after it is filed.

Form 990, Part VI, Section B, Line 12C

Each board member, principal officer and member of a committee with board delegated powers or pcah employee will sign a conflict of interest policy statement which affirms that such person: a. Has received a copy of the conflict of interest policy, b. Has read and understands the policy, c. Has agreed and understands the policy, and d. Understands prevent child abuse hawaii is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. This statement is signed in january, the first month of pcah's fiscal year or at the time board member begins his or her term of the office or an employee begins employment.

Form 990, Part VI, Section B, Line 15A

The board of directors review and approve the compensation of the executive director and the program director. Comparable compensation for similar positions of other non-profit organizations in hawaii was used to determine compensation. The process was documented in minutes and was last undertaken in 2013.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
99-0223044
Phone
8089510200

Signing Officer

Name
John Hulihee
Title
President
Phone
8089510200
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aileen Deese
Formed
1982
Legal Domicile
Hi
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
200

Preparer

Preparer
Mark a Hayes
Phone
8085311040
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IRS990/Desc0PROVIDE PUBLIC EDUCATION AND AWARENESS AUGMENTATION PROGRAMS TO PREVENT CHILD ABUSE AND DOMESTIC VIOLENCE. WE WORK WITH THE GENERAL PUBLIC, AND IN 2013 WE ESTIMATE THAT OUR AGENCY DISTRIBUTED OVER 20,000 BROCHURES AND FLYERS ON CHILD ABUSE AND NEGLECT PREVENTION AND FAMILY STRENGTHENING, AT OVER 30 COMMUNITY EVENTS. THROUGHOUT PUBLIC AWARENESS PROGRAMS AND MEDIA ACTIVITIES, WE REACHED OVER AN ESTIMATED 500,000 PEOPLE IN HAWAII.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PREVENT CHILD ABUSE THROUGH EDUCATION, PUBLIC AWARENESS AND ADVOCACY, WHICH PROMOTE POSITIVE PARENTING AND HEALTHY FAMILIES, WHERE CHILDREN ARE VALUED AND LOVED.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/TotalAmt06916
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt050000
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IRS990/OtherExpensesGrp/Desc0PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc3EQUIPMENT AND MAINTENAN
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IRS990/OtherExpensesGrp/TotalAmt12178
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0304
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IRS990/PayrollTaxesGrp/TotalAmt06088
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01724
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0193278
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0182289
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0992172
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt050000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTEREST IN CHARITABLE REMAINDER TR
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt050000
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09380
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0BREAKFAST WITH SANTA
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0ENTERTAINMENT BOOKS
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014906
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01056
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHERI TAFLINGER AND THOMAS TAFLINGER HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT, TREASURER AND AGENCY STAFF REVIEW THE FORM THOUGH NOT THE ENTIRE BOARD BEFORE IT IS FILED. THE REST OF THE BOARD REVIEWS THE FORM 990 AT THE BOARD MEETING AFTER IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS OR PCAH EMPLOYEE WILL SIGN A CONFLICT OF INTEREST POLICY STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED AND UNDERSTANDS THE POLICY, AND D. UNDERSTANDS PREVENT CHILD ABUSE HAWAII IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THIS STATEMENT IS SIGNED IN JANUARY, THE FIRST MONTH OF PCAH'S FISCAL YEAR OR AT THE TIME BOARD MEMBER BEGINS HIS OR HER TERM OF THE OFFICE OR AN EMPLOYEE BEGINS EMPLOYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEW AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND THE PROGRAM DIRECTOR. COMPARABLE COMPENSATION FOR SIMILAR POSITIONS OF OTHER NON-PROFIT ORGANIZATIONS IN HAWAII WAS USED TO DETERMINE COMPENSATION. THE PROCESS WAS DOCUMENTED IN MINUTES AND WAS LAST UNDERTAKEN IN 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2

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