Civic Intelligence

Pacific Law Institute

990EZ • Fiscal year 2016 • EIN 99-0234320

Nov 01, 2015 to Oct 31, 2016 • Filed on May 31, 2017

Organization ProfileN/A
1000 Bishop Street Suite 503Honolulu, HI 96813

(808) 524-4155

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.19x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

93rd percentile

0.54x

Higher debt load relative to revenue than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

4th percentile

-127%

Higher net margin than 4% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

83rd percentile

$20,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 107.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

20th percentile

-21%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-52%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$52,134

Down $13,711 (-21%) from 2015

Net Assets

$42,112

No earlier filing loaded for comparison.

Liabilities

Up

$10,022

Up $10,022 from 2015

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin4th percentile

Revenue

Down

$18,617

Down $19,804 (-52%) from 2015

Expenses

Down

$42,350

Down $17,711 (-29%) from 2015

Net Income

Down

-$23,733

Down $2,093 (-9.7%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$800K$600K$400K$200K$0Assets 2011: $94,961Liabilities 2011: $02011Assets 2012: $78,274Liabilities 2012: $1,0182012Assets 2013: $65,790Liabilities 2013: $3,2132013Assets 2014: $87,491Liabilities 2014: $62014Assets 2015: $65,845Liabilities 2015: $02015Assets 2016: $52,134Liabilities 2016: $10,022Net Assets 2016: $42,1122016Assets 2020: $76,147Liabilities 2020: $02020Assets 2021: $113,740Liabilities 2021: $02021Assets 2022: $497,721Liabilities 2022: $330,637Net Assets 2022: $167,0842022Assets 2023: $567,492Liabilities 2023: $348,590Net Assets 2023: $218,9022023Assets 2024: $662,350Liabilities 2024: $408,051Net Assets 2024: $254,2992024

Highlighted filing

2016

Assets$52,134
Liabilities$10,022
Net Assets$42,112
Open 2016 Filing

Operations Trend

Revenue Growth9th percentile

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

$100K$50K$0-$50KRevenue 2011: $67,310Expenses 2011: $86,668Net Income 2011: -$19,3582011Revenue 2012: $48,743Expenses 2012: $66,448Net Income 2012: -$17,7052012Revenue 2013: $75,299Expenses 2013: $89,978Net Income 2013: -$14,6792013Revenue 2014: $63,675Expenses 2014: $38,767Net Income 2014: $24,9082014Revenue 2015: $38,421Expenses 2015: $60,061Net Income 2015: -$21,6402015Revenue 2016: $18,617Expenses 2016: $42,350Net Income 2016: -$23,7332016Revenue 2020: $14,343Expenses 2020: $7,860Net Income 2020: $6,4832020Revenue 2021: $60,802Expenses 2021: $18,862Net Income 2021: $41,9402021Revenue 2022: $66,647Expenses 2022: $9,354Net Income 2022: $57,2932022Revenue 2023: $58,370Expenses 2023: $7,967Net Income 2023: $50,4032023Revenue 2024: $46,512Expenses 2024: $10,264Net Income 2024: $36,2482024

Highlighted filing

2016

Revenue$18,617
Expenses$42,350
Net Income-$23,733
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
May 31, 2017
Return Version
2015v3.0
Gross Receipts
$18,617
Mission and Program Overview

Mission

Continuing legal education

Program Services

DescriptionGrantsExpenses
DEVELOPMENT, SPONSORSHIP AND PRESENTATION OF SEMINARS AND WORKSHOPS IN THE AREA OF CONTINUING LEGAL EDUCATION WHICH ENABLES ATTORNEYS AND OTHERS IN LAW RELATED OCCUPATIONS TO MAINTAIN AND IMPROVE THEIR LEGAL SKILLS AND KNOWLEDGE-$42,350
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT S TOYOFUKUPresident/Tr-$20,000-$20,000
LYNNE T TOYOFUKUVicepresiden-$0--
Filing and Contact Details

Filer

Filer Name
Pacific Law Institute
EIN
99-0234320
Phone
8085244155
Address
1000 BISHOP STREET SUITE 503, HONOLULU, HI 96813

Signing Officer

Name
Robert S Toyofuku
Title
President/treasurer
Phone
8085244155
Signed
2017-05-31

Preparer

Firm
Tatsuguchi CPA LLC
Address
1314 S KING ST STE 662, HONOLULU, HI 96814-1941
Preparer
Karen Ms Remigio
Phone
8085892100
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expenses 230 travel 1,665 insurance 177 dues and subscriptions 243 entertainment 3,246 flowers and gifts 285 parking 15 seminar expenses 5,847 source books 108 total 11,816”

Form 990-ez, Part II, Line 24

“Tax refunds receivable 1,700 1,700 total 1,700 1,700”

Form 990-ez, Part II, Line 26

“Advances payable 0 10,000 taxes other than income 0 22”

Form 990-ez, Part III, Line 28

“Development, sponsorship and presentation of seminars and workshops in the area of continuing legal education which enables attorneys and others in law related occupations to maintain and improve their legal skills and knowledge”

Raw XML Appendix142 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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IRS990EZ/BooksInCareOfDetail/PhoneNum08085244155
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096813
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/TR
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IRS990EZ/OtherExpensesTotalAmt011816
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IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CONTINUING LEGAL EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt03140
IRS990EZ/ProgramServiceRevenueAmt017032
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt042350
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt021552
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt010022
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IRS990EZ/TotalExpensesAmt042350
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IRS990EZ/TotalRevenueAmt018617
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01585
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01565
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01570
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01549
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01779
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt063675
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt075299
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt046964
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0239826
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01585
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01565
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IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96750
IRS990ScheduleA/PublicSupportTotal509Amt0239826
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt017032
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt036856
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt046964
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt076848
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt048743
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0247874
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSES 230 TRAVEL 1,665 INSURANCE 177 DUES AND SUBSCRIPTIONS 243 ENTERTAINMENT 3,246 FLOWERS AND GIFTS 285 PARKING 15 SEMINAR EXPENSES 5,847 SOURCE BOOKS 108 TOTAL 11,816
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX REFUNDS RECEIVABLE 1,700 1,700 TOTAL 1,700 1,700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADVANCES PAYABLE 0 10,000 TAXES OTHER THAN INCOME 0 22
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEVELOPMENT, SPONSORSHIP AND PRESENTATION OF SEMINARS AND WORKSHOPS IN THE AREA OF CONTINUING LEGAL EDUCATION WHICH ENABLES ATTORNEYS AND OTHERS IN LAW RELATED OCCUPATIONS TO MAINTAIN AND IMPROVE THEIR LEGAL SKILLS AND KNOWLEDGE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
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ReturnHeader/Filer/PhoneNum08085244155
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01314 S KING ST STE 662
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
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ReturnHeader/PreparerPersonGrp/PhoneNum08085892100
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAREN MS REMIGIO
ReturnHeader/ReturnTs02017-06-13T15:53:31-10:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-11-01
ReturnHeader/TaxPeriodEndDt02016-10-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,134
Liabilities
$10,022
Net assets
$42,112
Revenue
$18,617
Expenses
$42,350
Net income
-$23,733
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$4.08$2.54$0.47$0.10$0.36
2023Summary only. Only limited summary data is available for this year.$5.67$3.49$2.19$0.58$0.08$0.50
2022Detailed filing. Detailed filing data is available for this year.$4.98$3.31$1.67$0.67$0.09$0.57
2021Summary only. Only limited summary data is available for this year.$1.14$0.00$0.61$0.19$0.42
2020Summary only. Only limited summary data is available for this year.$0.76$0.00$0.14$0.08$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.10$0.42$0.19$0.42$0.24
2015Summary only. Only limited summary data is available for this year.$0.66$0.00$0.38$0.60$0.22
2014Summary only. Only limited summary data is available for this year.$0.87$0.00$0.64$0.39$0.25
2013Summary only. Only limited summary data is available for this year.$0.66$0.03$0.75$0.90$0.15
2012Summary only. Only limited summary data is available for this year.$0.78$0.01$0.49$0.66$0.18
2011Summary only. Only limited summary data is available for this year.$0.95$0.00$0.67$0.87$0.19
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • <$500k nonprofits