Civic Intelligence

Keiki Circles of Love Hawaii

990 • Fiscal year 2017 • EIN 99-0223044

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

PO Box 147Honolulu, HI 96810

(808) 951-0200

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

8th percentile

-49%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

91st percentile

$45,659

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 26.8% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-44%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

14th percentile

-35%

Faster revenue growth than 14% of similar nonprofits.

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

Assets

Down

$147,106

Down $114,015 (-44%) from 2016

Net Assets

Down

$137,097

Down $109,529 (-44%) from 2016

Liabilities

Down

$10,009

Down $4,486 (-31%) from 2016

Revenue

Down

$170,490

Down $89,973 (-35%) from 2016

Expenses

Down

$254,072

Down $53,256 (-17%) from 2016

Net Income

Down

-$83,582

Down $36,717 (-78%) from 2016

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

2017

Assets$147,106
Liabilities$10,009
Net Assets$137,097

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

2017

Revenue$170,490
Expenses$254,072
Net Income-$83,582
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$171,210
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 positive parenting and healthy families where children are valued and loved.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$190,764$144,201▼ $46,563
Prepaid Expenses and Deferred Charges$547$1,964▲ $1,417
Land, Buildings, and Equipment, Net$1,080$916▼ $164
Accounts Receivable$68,730$25▼ $68,705
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$261,121$147,106▼ $114,015
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$14,495$10,009▼ $4,486
Total Liabilities$14,495$10,009▼ $4,486
Net Assets / Fund Balance
Unrestricted Net Assets$195,785$86,256▼ $109,529
Temporarily Rstr Net Assets$50,841$50,841→ $0
Total Net Assets Fund Balance$246,626$137,097▼ $109,529
Total Liabilities and Net Assets / Fund Balance$261,121$147,106▼ $114,015

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$916$23,949$24,865
Other Land Buildings-$17,656$17,656
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aileen DeeseExecutive DirectorFT$45,659$45,659

Board Members and Trustees

NameTitle
Charlene RichardsonPresident
Chet AdessaVice President
Aarolyn CasillasDirector
Brandon WallisDirector
Justin CruzDirector
Linda L LabangDirector
Nancy N OrtizDirector
Paula KalimaDirector
Richelyn ChowDirector
Sheri TaflingerDirector
Karen TessierSecretary
Kevin AdaniyaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$170,675
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-185
All Other Contributions
$28,102
Change in Net Assets
$-83,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,922
Salaries, Compensation, and Employee Benefits$89,445
Grants and Similar Amounts Paid$5,705
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$66,667$2,276-$68,943
Current Officers, Directors, Trustees, and Key Employees$41,093$4,566-$45,659
Other Salaries and Wages$32,400$3,600-$36,000
Travel$13,921$1,547-$15,468
Payroll Taxes$6,071$674-$6,745
Fees for Services Accounting$5,378$598-$5,976
Grants to Domestic Orgs$5,705--$5,705
Occupancy$4,010$445-$4,455
All Other Expenses$1,529$1,350-$2,879
Insurance$2,016$224-$2,240
Other Expenses$1,857$218-$2,075
Office Expenses$1,330$148-$1,478
Conferences and Meetings$1,049$117-$1,166
Other Employee Benefits$937$104-$1,041
Depreciation Depletion$333$37-$370
Total Functional Expenses$234,626$19,446$0$254,072
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Neighborhood Place of PunaKeaau, HI-Prevention of Child Abuse & Neglect$5,705
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$720
Fundraising Gross Income$350
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

The president 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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

Filer Name
Prevent Child Abuse Hawaii
EIN
99-0223044
Phone
8089510200
Address
PO Box 147, Honolulu, HI 96810

Signing Officer

Name
Charlene Richardson
Title
President
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aileen Deese
Formed
1982
Legal Domicile
Hi
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
200

Preparer

Firm
Ms Tax Solutions
Address
98-382 Kaonohi St 2, Aiea, HI 96701
Preparer
Monisha Santiago
Phone
8083486436
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