Civic Intelligence

Kamana Inc.

990 • Fiscal year 2018 • EIN 99-0245914

Apr 01, 2017 to Mar 31, 2018 • Filed on Aug 19, 2019

Organization ProfileN/A
688 Kinoole Street No 102Hilo, HI 96720

(808) 969-3327

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

58th percentile

3.3%

Faster asset growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

2nd percentile

-77%

Faster revenue growth than 2% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$1,151,737

Up $36,639 (+3.3%) from 2017

Net Assets

Up

$1,151,642

Up $36,736 (+3.3%) from 2017

Liabilities

Down

$95

Down $97 (-51%) from 2017

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin96th percentile

Revenue

Down

$48,924

Down $165,492 (-77%) from 2017

Expenses

Down

$12,188

Down $328,643 (-96%) from 2017

Net Income

Up

$36,736

Up $163,151 (+129%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,465,820Liabilities 2012: $1,101,838Net Assets 2012: $363,9822012Assets 2013: $1,517,329Liabilities 2013: $944,885Net Assets 2013: $572,4442013Assets 2014: $1,580,230Liabilities 2014: $816,691Net Assets 2014: $763,5392014Assets 2015: $1,655,758Liabilities 2015: $683,308Net Assets 2015: $972,4502015Assets 2016: $1,796,220Liabilities 2016: $554,899Net Assets 2016: $1,241,3212016Assets 2017: $1,115,098Liabilities 2017: $192Net Assets 2017: $1,114,9062017Assets 2018: $1,151,737Liabilities 2018: $95Net Assets 2018: $1,151,6422018Assets 2019: $1,185,431Liabilities 2019: $0Net Assets 2019: $1,185,4312019Assets 2020: $1,225,821Liabilities 2020: $1,749Net Assets 2020: $1,224,0722020Assets 2021: $1,252,878Liabilities 2021: $0Net Assets 2021: $1,252,8782021Assets 2022: $1,279,295Liabilities 2022: $0Net Assets 2022: $1,279,2952022Assets 2023: $1,303,431Liabilities 2023: $0Net Assets 2023: $1,303,4312023Assets 2024: $1,281,267Liabilities 2024: $0Net Assets 2024: $1,281,2672024Assets 2025: $1,315,887Liabilities 2025: $0Net Assets 2025: $1,315,8872025

Highlighted filing

2018

Assets$1,151,737
Liabilities$95
Net Assets$1,151,642
Open 2018 Filing

Operations Trend

Revenue Growth2nd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $597,674Expenses 2012: $419,413Net Income 2012: $178,2612012Revenue 2013: $622,305Expenses 2013: $510,289Net Income 2013: $112,0162013Revenue 2014: $643,478Expenses 2014: $452,387Net Income 2014: $191,0912014Revenue 2015: $626,522Expenses 2015: $417,351Net Income 2015: $209,1712015Revenue 2016: $606,072Expenses 2016: $337,201Net Income 2016: $268,8712016Revenue 2017: $214,416Expenses 2017: $340,831Net Income 2017: -$126,4152017Revenue 2018: $48,924Expenses 2018: $12,188Net Income 2018: $36,7362018Revenue 2019: $43,282Expenses 2019: $9,493Net Income 2019: $33,7892019Revenue 2020: $43,638Expenses 2020: $4,997Net Income 2020: $38,6412020Revenue 2021: $42,758Expenses 2021: $13,952Net Income 2021: $28,8062021Revenue 2022: $34,952Expenses 2022: $8,535Net Income 2022: $26,4172022Revenue 2023: $38,281Expenses 2023: $14,145Net Income 2023: $24,1362023Revenue 2024: $35,646Expenses 2024: $54,228Net Income 2024: -$18,5822024Revenue 2025: $39,000Expenses 2025: $1,395Net Income 2025: $37,6052025

Highlighted filing

2018

Revenue$48,924
Expenses$12,188
Net Income$36,736
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Aug 19, 2019
Return Version
2017v2.3
Gross Receipts
$48,924
Mission and Program Overview

Mission

To participate in affordable housing opportunities to persons and families of very low, low and to extent permissible moderate income.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$718,313$1,047,938▲ $329,625
Savings and Temporary Cash Investments-$75,217-
Cash and Non-Interest-Bearing Accounts$396,430$15,979▼ $380,451
Prepaid Expenses and Deferred Charges$18$12▼ $6
Total Assets$1,115,098$1,151,737▲ $36,639
Other Assets Total$337$12,591▲ $12,254
Liabilities
Accounts Payable and Accrued Expenses$192$95▼ $97
Total Liabilities$192$95▼ $97
Net Assets / Fund Balance
Unrestricted Net Assets$1,114,906$1,151,642▲ $36,736
Total Net Assets Fund Balance$1,114,906$1,151,642▲ $36,736
Total Liabilities and Net Assets / Fund Balance$1,115,098$1,151,737▲ $36,639
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Richard Toledo JrPresident
Jay KimuraDirector
Gale TakeyaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,575
Investment Income
$29,725
Other Revenue
$6,624
Change in Net Assets
$36,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,188
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
Fees for Services Accounting-$9,797-$9,797
Fees for Services Other$1,149--$1,149
Insurance-$948-$948
Other Expenses-$200-$200
Occupancy$94--$94
Total Functional Expenses$1,243$10,945$0$12,188
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
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 executive director and accountant reviews the initial draft of the annual form 990. The board of directors reviews the final draft and authorizes the release of the tax returns.”

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

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

Form 990, Part VI, Section C, Line 19

“The organization provides its governing documents upon request.”

Filing and Contact Details

Filer

Filer Name
Kamana Inc
EIN
99-0245914
Phone
8089693327
Address
688 KINOOLE STREET NO 102, HILO, HI 96720

Signing Officer

Name
Richard Toledo
Title
President
Phone
8089693327
Signed
2019-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Toledo
Formed
1984
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Taketa Iwata Hara & Associates LLC
Address
101 AUPUNI STREET SUITE 139, HILO, HI 96720
Preparer
Nathan Colgrove
Phone
8089355404
Raw XML Appendix347 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND ACCOUNTANT REVIEWS THE INITIAL DRAFT OF THE ANNUAL FORM 990. THE BOARD OF DIRECTORS REVIEWS THE FINAL DRAFT AND AUTHORIZES THE RELEASE OF THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRE ALL DIRECTORS AND OFFICERS ANNUALLY COMPLETE A DISCLOSURE AND COMPLIANCE FORM. THE DISCLOSURE FORM SHALL INCLUDE THA AN AFFIRMATION THAT THE DIRECTOR OR OFFICER HAS RECEIVED A COPY OF THE POLICY HAS READ AND UNDERSTANDS THE POLICY AGREES TO COMPLY WITH THE POLICY, AND INFORMATION ON ALL OR ACTUAL POTENTIAL CONFLICTS OF INTEREST INVOLVING A DIRECTOR OR OFFICER. THE COMPLIANCE FORM SHALL ALSO CONTAIN AN AFFIRMATION THA THE DIRECTOR OR OFFICER UNDERSTANDS THE CORPORATION IS CHARITABLE IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS UPON REQUEST.
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010945
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01243
IRS990/TotalFunctionalExpensesGrp/TotalAmt012188
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0192
IRS990/TotalLiabilitiesEOYAmt095
IRS990/TotalLiabilitiesGrp/BOYAmt0192
IRS990/TotalLiabilitiesGrp/EOYAmt095
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01114906
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01151642
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01243
IRS990/TotalProgramServiceRevenueAmt012575
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt029725
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019199
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt048924
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01115098
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01151737
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd01
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01114906
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01151642
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0688 KINOOLE STREET NO 102
IRS990/USAddress/CityNm0HILO
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096720
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0KAMANA, INC. IS REQUESTING A PENALTY ABATEMENT DUE TO REASONABLE CAUSE. THE ORGANIZATION FILED A LATE RETURN DUE TO CHANGE IN TAX PREPARER, BOOKKEEPER AND EXECUTIVE DIRECTOR.THE PRIOR TAX PREPARER FILED THE TAX RETURNS FOR THE PAST 2 YEARS. MANAGEMENT RELIED ON THE TAX PREPARER TO NOTIFY THEM OF THE FILING REQUIREMENT. HOWEVER THE PRIOR TAX PREPARER DISENGAGED WITH KAMANA, INC. WITHOUT NOTIFYING THE NON-PROFIT. AT THE SAME TIME, THE NON-PROFIT ALSO EXPERIENCED MAJOR TURNOVER. THE NON-PROFIT HIRED A NEW BOOKKEEPER AND MANAGEMENT TEAM. DUE TO THIS TURNOVER, THE DUE DATE FOR FILING AN EXTENSION WAS INADVERTENTLY MISSED.IN AN EFFORT TO GET UP TO SPEED, THE NON-PROFIT HIRED A CONSULTANT TO ASSIST THE NEW BOOKKEEPER AND EXECUTIVE DIRECTOR. THE CONSULTANT DISCOVERED THAT THE NON-PROFIT'S TAX RETURN WAS NOT FILED. ONCE THIS WAS BROUGHT TO THE NON-PROFIT'S ATTENTION THEY HIRED A NEW CPA FIRM TO FILE THE PAST DUE TAX RETURN.KAMANA, INC IS ALSO REQUESTING THAT THE FAILURE-TO-FILE PENALTY BE ABATED BASED ON THE IRS'S FIRST TIME ABATE ADMINISTRATIVE WAIVER PROCEDURES, AS DISCUSSED IN IRM 20.1.1.3.6.1, FIRST TIME ABATE (FTA). ACCORDING TO IRM 20.1.1.3.6, THE IRS'S REASONABLE CAUSE ASSISTANT PROVIDES AN OPTION FOR PENALTY RELIEF FOR FAILURE-TO-FILE IF THE TAXPAYER MEETS CERTAIN CRITERIA. THE TAXPAYER MEETS ALL OF THE FIRST-TIME PENALTY ABATEMENT CRITERIA AS STATED BELOW:-FILING COMPLIANCE: FILED ALL REQUIRED RETURNS AND DOES NOT HAVE AN OUTSTANDING REQUEST FOR A RETURN FROM THE IRS.-PAYMENT COMPLIANCE: PAID OR ARRANGED TO PAY ALL TAX DUE.-CLEAN PENALTY HISTORY: HAS NO PRIOR PENALTIES (FOR THE PRECEDING THREE YEARS).
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD TOLEDO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08089693327
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAMANA INC
ReturnHeader/Filer/BusinessNameControlTxt0KAMA
ReturnHeader/Filer/EIN0990245914
ReturnHeader/Filer/PhoneNum08089693327
ReturnHeader/Filer/USAddress/AddressLine1Txt0688 KINOOLE STREET NO 102
ReturnHeader/Filer/USAddress/CityNm0HILO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096720
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId041BE7612005129F15A77A526EADE2FA304FE4F97
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId099AFA0969FD4C7DC514771DC0E912B5C2DF632F0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.91.146.226
ReturnHeader/FilingSecurityInformation/IPDt02019-08-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm011:49:03
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593783195
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAKETA IWATA HARA & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 AUPUNI STREET SUITE 139
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HILO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096720
ReturnHeader/PreparerPersonGrp/PhoneNum08089355404
ReturnHeader/PreparerPersonGrp/PreparationDt02019-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATHAN COLGROVE
ReturnHeader/ReturnTs02019-08-21T19:38:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,151,737
Liabilities
$95
Net assets
$1,151,642
Revenue
$48,924
Expenses
$12,188
Net income
$36,736
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.04$0.00$0.04
2024Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.04$0.05$0.02
2023Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.04$0.01$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.00$1.28$0.03$0.01$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.25$0.04$0.01$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.00$1.22$0.04$0.00$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.04$0.01$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.05$0.01$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.11$0.21$0.34$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.55$1.24$0.61$0.34$0.27
2015Summary only. Only limited summary data is available for this year.$1.66$0.68$0.97$0.63$0.42$0.21
2014Summary only. Only limited summary data is available for this year.$1.58$0.82$0.76$0.64$0.45$0.19
2013Summary only. Only limited summary data is available for this year.$1.52$0.94$0.57$0.62$0.51$0.11
2012Summary only. Only limited summary data is available for this year.$1.47$1.10$0.36$0.60$0.42$0.18