Civic Intelligence

Kau Housing Corporation

EIN 99-0230936 • 501(c)3 • Honolulu, HI

Honolulu, HI
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

3rd percentile

-707%

Higher net margin than 3% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

7th percentile

-88%

Faster revenue growth than 7% of similar nonprofits.

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

Assets

Down

$0

Down $193,906 (-100%) from 2020

Liabilities

Down

$0

Down $134,862 (-100%) from 2020

Net Assets

Down

$0

Down $59,044 (-100%) from 2020

Revenue

Down

$8,356

Down $61,732 (-88%) from 2020

Expenses

Up

$67,400

Up $16,155 (+32%) from 2020

Net Income

Down

-$59,044

Down $77,887 (-413%) from 2020

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $210,096Liabilities 2011: $223,756Net Assets 2011: -$13,6602011Assets 2012: $204,709Liabilities 2012: $217,072Net Assets 2012: -$12,3632012Assets 2013: $199,234Liabilities 2013: $209,074Net Assets 2013: -$9,8402013Assets 2014: $197,663Liabilities 2014: $199,321Net Assets 2014: -$1,6582014Assets 2015: $190,820Liabilities 2015: $195,204Net Assets 2015: -$4,3842015Assets 2016: $193,931Liabilities 2016: $188,066Net Assets 2016: $5,8652016Assets 2017: $192,175Liabilities 2017: $172,788Net Assets 2017: $19,3872017Assets 2018: $193,143Liabilities 2018: $163,653Net Assets 2018: $29,4902018Assets 2019: $190,941Liabilities 2019: $150,740Net Assets 2019: $40,2012019Assets 2020: $193,906Liabilities 2020: $134,862Net Assets 2020: $59,0442020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$100K$50K$0-$50K-$100KRevenue 2011: $61,964Expenses 2011: $59,693Net Income 2011: $2,2712011Revenue 2012: $58,118Expenses 2012: $56,821Net Income 2012: $1,2972012Revenue 2013: $59,898Expenses 2013: $57,375Net Income 2013: $2,5232013Revenue 2014: $61,416Expenses 2014: $53,234Net Income 2014: $8,1822014Revenue 2015: $63,578Expenses 2015: $66,304Net Income 2015: -$2,7262015Revenue 2016: $70,623Expenses 2016: $60,374Net Income 2016: $10,2492016Revenue 2017: $70,554Expenses 2017: $57,032Net Income 2017: $13,5222017Revenue 2018: $70,914Expenses 2018: $60,811Net Income 2018: $10,1032018Revenue 2019: $70,679Expenses 2019: $59,968Net Income 2019: $10,7112019Revenue 2020: $70,088Expenses 2020: $51,245Net Income 2020: $18,8432020Revenue 2021: $8,356Expenses 2021: $67,400Net Income 2021: -$59,0442021

Highlighted filing

2021

Revenue$8,356
Expenses$67,400
Net Income-$59,044

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 13, 2022
Return Version
2021v4.1
Gross Receipts
$8,356
Mission and Program Overview

Mission

Housing project for elderly / handicapped individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$52,150$0▼ $52,150
Cash and Non-Interest-Bearing Accounts$3,911$0▼ $3,911
Prepaid Expenses and Deferred Charges$861$0▼ $861
Accounts Receivable$0$0→ $0
Total Assets$193,906$0▼ $193,906
Other Assets Total$136,984$0▼ $136,984
Liabilities
Unsecured Notes Loans Payable$118,559$0▼ $118,559
Accounts Payable and Accrued Expenses$11,929$0▼ $11,929
Other Liabilities$4,374$0▼ $4,374
Total Liabilities$134,862$0▼ $134,862
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$59,044$0▼ $59,044
Total Net Assets Fund Balance$59,044$0▼ $59,044
Total Liabilities and Net Assets / Fund Balance$193,906$0▼ $193,906

Asset Categories

AssetBook ValueDepreciationBasis
Land$0--
Other Assets Org$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gilbert De MottaPresident/director
Roy JardineVice President/director
Tracy TakanoSecretary/director
Leonard HoshijoTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,356
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-59,044

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,356
Total Revenue per Audited Statements
$8,356
Total Revenue per Form 990
$8,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$62,336$0$0$62,336
Fees for Services Accounting$4,806$0$0$4,806
Office Expenses$126$0$0$126
Insurance$-109$0$0$-109
Total Functional Expenses$67,400$0$0$67,400

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$67,400
Total Expenses per Audited Statements$67,400
Total Expenses per Form 990$67,400
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
Prepaid Revenues$0
Tenants Deposit Held in Trust-liability$0
Other Current Liabilities$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
KA'U HOUSING CORPORATION
EIN
99-0230936
Phone
8089494111
Address
c/o 1055 Kalo Place, Honolulu, HI 96826

Signing Officer

Name
Tracy Takano
Title
Secretary
Phone
8089494111
Signed
2022-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Takano Secretary
Formed
1984
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Gerald Y Ushijima CPA
Address
1110 UNIVERSITY AVE STE 508, HONOLULU, HI 96826
Preparer
Gregory Ushijima
Phone
8089495588
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Each year, the secretary/treasurer of the corporation shall review and circulate the form 990 prior to filing. Each year at the annual meeting the board of directors of the corporation shall review and approve and accept the form 990 for the preceding year.

Pt VI, Line 12C

Each year, current key employees, current directors and current officers of the corporation shall disclose any interests that could give rise to conflicts of interests. This annual disclosure shall be by the way of a statement. The annual disclosure shall be signed by the required parties at the annual meeting of the corporation. If the parties are not present, the statements shall be signed in counterparts.

Pt VI, Line 15A

The board of directors shall review the compensation for the officers and key employees

Pt VI, Line 15B

This review shall be done determined to be necessary.

Pt VI, Line 19

Upon receipt of a written request, the corporation may at the determination and affirmative vote by its board of directors make its governing documents, conflict of interest policy, and financial statements avilable to the person or organization making the request. Such actions will be considered at scheduled or annual meetings of the corporation. Pursuant to the by-laws the president or any two directors may call a special meeting to consider the request for disclosure of the corporation's documents.

Pt III, Line 3

assets were sold and company was closed down

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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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IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0bldg, furn, reserve accts
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Pahala Hotel Partners LP
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02021-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0834104126
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0194551
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0partnership
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0NBV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0157 Makawao Street
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Kailua
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0HI
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd096734
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH YEAR, THE SECRETARY/TREASURER OF THE CORPORATION SHALL REVIEW AND CIRCULATE THE FORM 990 PRIOR TO FILING. EACH YEAR AT THE ANNUAL MEETING THE BOARD OF DIRECTORS OF THE CORPORATION SHALL REVIEW AND APPROVE AND ACCEPT THE FORM 990 FOR THE PRECEDING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR, CURRENT KEY EMPLOYEES, CURRENT DIRECTORS AND CURRENT OFFICERS OF THE CORPORATION SHALL DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTERESTS. THIS ANNUAL DISCLOSURE SHALL BE BY THE WAY OF A STATEMENT. THE ANNUAL DISCLOSURE SHALL BE SIGNED BY THE REQUIRED PARTIES AT THE ANNUAL MEETING OF THE CORPORATION. IF THE PARTIES ARE NOT PRESENT, THE STATEMENTS SHALL BE SIGNED IN COUNTERPARTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS SHALL REVIEW THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS REVIEW SHALL BE DONE DETERMINED TO BE NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON RECEIPT OF A WRITTEN REQUEST, THE CORPORATION MAY AT THE DETERMINATION AND AFFIRMATIVE VOTE BY ITS BOARD OF DIRECTORS MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVILABLE TO THE PERSON OR ORGANIZATION MAKING THE REQUEST. SUCH ACTIONS WILL BE CONSIDERED AT SCHEDULED OR ANNUAL MEETINGS OF THE CORPORATION. PURSUANT TO THE BY-LAWS THE PRESIDENT OR ANY TWO DIRECTORS MAY CALL A SPECIAL MEETING TO CONSIDER THE REQUEST FOR DISCLOSURE OF THE CORPORATION'S DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5assets were sold and company was closed down
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt III, Line 3
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IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0193906
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0193906
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt067400
IRS990/TotalFunctionalExpensesGrp/TotalAmt067400
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0134862
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0134862
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt059044
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt067400
IRS990/TotalProgramServiceRevenueAmt08356
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08356
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08356
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0193906
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0118559
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01055 Kalo Pl 103
IRS990/USAddress/CityNm0Honolulu
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096826
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY TAKANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08089494111
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KA'U HOUSING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0KAUH
ReturnHeader/Filer/EIN0990230936
ReturnHeader/Filer/PhoneNum08089494111
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o 1055 Kalo Place
ReturnHeader/Filer/USAddress/CityNm0Honolulu
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096826
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990230347
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GERALD Y USHIJIMA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01110 UNIVERSITY AVE STE 508
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096826
ReturnHeader/PreparerPersonGrp/PhoneNum08089495588
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gregory Ushijima

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