Civic Intelligence

Papaaloa Housing Inc

EIN 99-0236613 • 501(c)3 • Hilo, HI

Profile

To provide affordable housing.

688 Kinoole Street 102Hilo, HI 96720

n/A

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.07x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

94th percentile

71%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

43rd percentile

1.0%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

6th percentile

-49%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,529,508

Up $36,004 (+1.0%) from 2024

Liabilities

Up

$3,600

Up $1,200 (+50%) from 2024

Net Assets

Up

$3,525,908

Up $34,804 (+1.0%) from 2024

Revenue

Down

$48,955

Down $47,270 (-49%) from 2024

Expenses

Up

$14,151

Up $12,284 (+658%) from 2024

Net Income

Down

$34,804

Down $59,554 (-63%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $272,141Liabilities 2012: $118,278Net Assets 2012: $153,8632012Assets 2013: $262,428Liabilities 2013: $115,306Net Assets 2013: $147,1222013Assets 2014: $257,928Liabilities 2014: $111,907Net Assets 2014: $146,0212014Assets 2015: $237,238Liabilities 2015: $117,250Net Assets 2015: $119,9882015Assets 2016: $243,023Liabilities 2016: $112,667Net Assets 2016: $130,3562016Assets 2017: $247,975Liabilities 2017: $116,131Net Assets 2017: $131,8442017Assets 2018: $241,893Liabilities 2018: $117,819Net Assets 2018: $124,0742018Assets 2019: $162,553Liabilities 2019: $113,851Net Assets 2019: $48,7022019Assets 2020: $158,274Liabilities 2020: $117,481Net Assets 2020: $40,7932020Assets 2021: $2,458,591Liabilities 2021: $114,301Net Assets 2021: $2,344,2902021Assets 2022: $2,426,606Liabilities 2022: $108,497Net Assets 2022: $2,318,1092022Assets 2023: $3,507,053Liabilities 2023: $110,307Net Assets 2023: $3,396,7462023Assets 2024: $3,493,504Liabilities 2024: $2,400Net Assets 2024: $3,491,1042024Assets 2025: $3,529,508Liabilities 2025: $3,600Net Assets 2025: $3,525,9082025

Highlighted filing

2025

Assets$3,529,508
Liabilities$3,600
Net Assets$3,525,908

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $59,069Expenses 2012: $69,592Net Income 2012: -$10,5232012Revenue 2013: $66,902Expenses 2013: $73,642Net Income 2013: -$6,7402013Revenue 2014: $67,571Expenses 2014: $68,670Net Income 2014: -$1,0992014Revenue 2015: $57,926Expenses 2015: $83,959Net Income 2015: -$26,0332015Revenue 2016: $67,892Expenses 2016: $57,524Net Income 2016: $10,3682016Revenue 2017: $67,456Expenses 2017: $65,970Net Income 2017: $1,4862017Revenue 2018: $69,538Expenses 2018: $77,308Net Income 2018: -$7,7702018Revenue 2019: $70,737Expenses 2019: $146,109Net Income 2019: -$75,3722019Revenue 2020: $69,739Expenses 2020: $77,648Net Income 2020: -$7,9092020Revenue 2021: $2,382,175Expenses 2021: $78,678Net Income 2021: $2,303,4972021Revenue 2022: $47,613Expenses 2022: $73,794Net Income 2022: -$26,1812022Revenue 2023: $1,082,595Expenses 2023: $3,958Net Income 2023: $1,078,6372023Revenue 2024: $96,225Expenses 2024: $1,867Net Income 2024: $94,3582024Revenue 2025: $48,955Expenses 2025: $14,151Net Income 2025: $34,8042025

Highlighted filing

2025

Revenue$48,955
Expenses$14,151
Net Income$34,804

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.00$3.53$0.05$0.01$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.00$3.49$0.10$0.00$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.51$0.11$3.40$1.08$0.00$1.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.11$2.32$0.05$0.07$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.11$2.34$2.38$0.08$2.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.12$0.04$0.07$0.08$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.11$0.05$0.07$0.15$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.12$0.12$0.07$0.08$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.12$0.13$0.07$0.07$0.00
2016Summary only. Only limited summary data is available for this year.$0.24$0.11$0.13$0.07$0.06$0.01
2015Summary only. Only limited summary data is available for this year.$0.24$0.12$0.12$0.06$0.08$0.03
2014Summary only. Only limited summary data is available for this year.$0.26$0.11$0.15$0.07$0.07$0.00
2013Summary only. Only limited summary data is available for this year.$0.26$0.12$0.15$0.07$0.07$0.01
2012Summary only. Only limited summary data is available for this year.$0.27$0.12$0.15$0.06$0.07$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 5, 2025
Return Version
2024v5.2
Gross Receipts
$48,955
Mission and Program Overview

Mission

To provide low-income housing.

To provide affordable housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$205,588$191,556▼ $14,032
Prepaid Expenses and Deferred Charges-$1,081-
Total Assets$3,493,504$3,529,508▲ $36,004
Other Assets Total$3,287,916$3,336,871▲ $48,955
Liabilities
Accounts Payable and Accrued Expenses$2,400$3,600▲ $1,200
Total Liabilities$2,400$3,600▲ $1,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,491,104$3,525,908▲ $34,804
Total Net Assets Fund Balance$3,491,104$3,525,908▲ $34,804
Total Liabilities and Net Assets / Fund Balance$3,493,504$3,529,508▲ $36,004

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$73,232--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mary BegierPresident
Donn MendeVice President
Jeff HamiltonDirector
Joseph MarshDirector
Phoebe LambethDirector
Mary BegierSecretary
Chad HasegawaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$48,955
Other Revenue
$0
Change in Net Assets
$34,804

Audited Revenue Reconciliation

Revenue per Audited Statements
$48,955
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$48,955
Total Revenue per Form 990
$48,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,151
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
Insurance$1,833--$1,833
Fees for Services Accounting$1,200--$1,200
Other Expenses$456--$456
Total Functional Expenses$14,151$0$0$14,151

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,151
Total Expenses per Audited Statements$14,151
Total Expenses per Form 990$14,151
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
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, Part VI, Section B, Line 11B

The officers review the initial draft of the annual 990. The board of directors review the final draft and authorize the release and efiling of the annual 990.

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

The organization requires all officers and directors annually complete a disclosure and compliance form. This disclosure form includes an affirmation that the officer or director has received a copy of the conflict of interest policy, has read and understands the policy, agrees to comply with the policy, and information on all actual or potential conflicts of interest involving an officer or a director. The compliance form shall also contain an affirmation that the officer or director understands the organization is charitable in nature, and in order to maintain its federal tax exempt status it must engage primarily in activities which accomplish it tax-exempt purposes.

Form 990, Part VI, Section C, Line 18

Documents are made available upon request

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Papaaloa Housing Inc
EIN
99-0236613
Phone
8089693327
Address
688 KINOOLE STREET 102, HILO, HI 96720

Signing Officer

Name
Mary Begier
Title
President
Phone
8089693327
Signed
2025-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Begier
Formed
1984
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Keller and Associates Llp
Address
18645 SHERMAN WAY SUITE 110, RESEDA, CA 91335
Preparer
David Keller
Phone
8183833079
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is classified as a tax-exempt organization under internal revenue code section 501(c)(3) and is exempt from federal and state income taxes. Accounting principles generally accepted in the united states of america require uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the organization's tax positions as of march 31, 2025 and for the year then ended by reviewing this informational tax return and conferring with their tax advisor, and determined that the organization had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles.

Raw XML Appendix353 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/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01020000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt018770
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02378119
IRS990ScheduleA/Total509Grp/TotalAmt03416889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt048955
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt096225
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01082595
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt046713
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02382175
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03656663
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt014151
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03263639
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt173232
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NOTE RECEIVABLE FROM PAPA'ALOA ELDERLY HOUSING LIMITED PARTNERSHIP
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INTEREST RECEIVABLE FROM PAPA'ALOA ELDERLY HOUSING LIMITED PARTNERSHIP
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt048955
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF MARCH 31, 2025 AND FOR THE YEAR THEN ENDED BY REVIEWING THIS INFORMATIONAL TAX RETURN AND CONFERRING WITH THEIR TAX ADVISOR, AND DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt014151
IRS990ScheduleD/TotalRevenuePerForm990Amt048955
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt048955
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt014151
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS REVIEW THE INITIAL DRAFT OF THE ANNUAL 990. THE BOARD OF DIRECTORS REVIEW THE FINAL DRAFT AND AUTHORIZE THE RELEASE AND EFILING OF THE ANNUAL 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES ALL OFFICERS AND DIRECTORS ANNUALLY COMPLETE A DISCLOSURE AND COMPLIANCE FORM. THIS DISCLOSURE FORM INCLUDES AN AFFIRMATION THAT THE OFFICER OR DIRECTOR HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND INFORMATION ON ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST INVOLVING AN OFFICER OR A DIRECTOR. THE COMPLIANCE FORM SHALL ALSO CONTAIN AN AFFIRMATION THAT THE OFFICER OR DIRECTOR UNDERSTANDS THE ORGANIZATION IS CHARITABLE IN NATURE, AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPT STATUS IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH IT TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03493504
IRS990/TotalAssetsEOYAmt03529508
IRS990/TotalAssetsGrp/BOYAmt03493504
IRS990/TotalAssetsGrp/EOYAmt03529508
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt014151
IRS990/TotalFunctionalExpensesGrp/TotalAmt014151
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02400
IRS990/TotalLiabilitiesEOYAmt03600
IRS990/TotalLiabilitiesGrp/BOYAmt02400
IRS990/TotalLiabilitiesGrp/EOYAmt03600
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03491104
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03525908
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt014151
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048955
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt048955
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03493504
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03529508
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0688 KINOOLE STREET 102
IRS990/USAddress/CityNm0HILO
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096720
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY BEGIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08089693327
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAPAALOA HOUSING INC
ReturnHeader/Filer/BusinessNameControlTxt0PAPA
ReturnHeader/Filer/EIN0990236613
ReturnHeader/Filer/PhoneNum08089693327
ReturnHeader/Filer/USAddress/AddressLine1Txt0688 KINOOLE STREET 102
ReturnHeader/Filer/USAddress/CityNm0HILO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096720
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203557677
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLER AND ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018645 SHERMAN WAY SUITE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RESEDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091335
ReturnHeader/PreparerPersonGrp/PhoneNum08183833079
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID KELLER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-05T20:20:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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