Civic Intelligence

Honolulu University of Arts

EIN 99-0254703 • 501(c)3 • Honolulu, HI

Profile

Honolulu university is an institution of higher learning that is offering to the citizens of all lands the opportunities of global distance learning.

1314 S King StreetHonolulu, HI 96814

honolulu-university.edu

Siviq Scores

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

Liabilities / Assets

98th percentile

4.81x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

0.94x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

52nd percentile

2.8%

Higher net margin than 52% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$48,800

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Revenue Growth

59th percentile

5.2%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Up

$44,890

Up $50,604 (+886%) from 2016

Liabilities

Up

$215,754

Up $44,138 (+26%) from 2016

Net Assets

Up

-$170,864

Up $6,466 (+3.6%) from 2016

Revenue

Up

$229,373

Up $11,367 (+5.2%) from 2016

Expenses

Down

$222,907

Down $14,539 (-6.1%) from 2016

Net Income

Up

$6,466

Up $25,906 (+133%) from 2016

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100K-$200KAssets 2010: $50,226Liabilities 2010: $167,758Net Assets 2010: -$117,5322010Assets 2011: $48,462Liabilities 2011: $162,974Net Assets 2011: -$114,5122011Assets 2012: $41,964Liabilities 2012: $159,271Net Assets 2012: -$117,3072012Assets 2013: $35,434Liabilities 2013: $162,144Net Assets 2013: -$126,7102013Assets 2014: $732Liabilities 2014: $156,186Net Assets 2014: -$155,4542014Assets 2015: $1,027Liabilities 2015: $158,917Net Assets 2015: -$157,8902015Assets 2016: -$5,714Liabilities 2016: $171,616Net Assets 2016: -$177,3302016Assets 2017: $44,890Liabilities 2017: $215,754Net Assets 2017: -$170,8642017

Highlighted filing

2017

Assets$44,890
Liabilities$215,754
Net Assets-$170,864

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $299,625Expenses 2010: $257,913Net Income 2010: $41,7122010Expenses 2011: $213,7752011Expenses 2012: $224,1912012Revenue 2013: $203,671Expenses 2013: $213,074Net Income 2013: -$9,4032013Revenue 2014: $193,428Expenses 2014: $222,172Net Income 2014: -$28,7442014Revenue 2015: $248,811Expenses 2015: $251,247Net Income 2015: -$2,4362015Revenue 2016: $218,006Expenses 2016: $237,446Net Income 2016: -$19,4402016Revenue 2017: $229,373Expenses 2017: $222,907Net Income 2017: $6,4662017

Highlighted filing

2017

Revenue$229,373
Expenses$222,907
Net Income$6,466

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$229,373
Mission and Program Overview

Mission

Honolulu university is an institution of higher learning that is offering to the citizens of all lands the opportunities of global distance learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$141,000$167,518▲ $26,518
Land, Buildings, and Equipment, Net$42,734$40,174▼ $2,560
Cash and Non-Interest-Bearing Accounts$-48,448$4,716▲ $53,164
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$-5,714$44,890▲ $50,604
Other Assets Total-$0-
Liabilities
Other Liabilities$9,967$45,148▲ $35,181
Accounts Payable and Accrued Expenses$20,649$3,088▼ $17,561
Total Liabilities$171,616$215,754▲ $44,138
Net Assets / Fund Balance
Unrestricted Net Assets$-177,330$-170,864▲ $6,466
Total Net Assets Fund Balance$-177,330$-170,864▲ $6,466
Total Liabilities and Net Assets / Fund Balance$-5,714$44,890▲ $50,604

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$40,174$30,220$70,394
Other Land Buildings-$18,038$18,038
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Otohiko YamadaPresidentFT$48,800$48,800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$229,373
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$6,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,687
Salaries, Compensation, and Employee Benefits$88,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$48,800-$48,800
All Other Expenses$37,739--$37,739
Other Salaries and Wages-$33,000-$33,000
Fees for Services Other$14,300--$14,300
Travel$8,394--$8,394
Fees for Services Accounting$8,172--$8,172
Other Expenses$7,410--$7,410
Payroll Taxes$6,420--$6,420
Office Expenses$4,991--$4,991
Depreciation Depletion-$2,560-$2,560
Advertising$1,366--$1,366
Insurance$1,171--$1,171
Total Functional Expenses$138,547$84,360$0$222,907
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$141,000$167,518▲ $26,518
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee Fica W/h$2,260
Employer Fica W/h$340
Employee Med W/h$117
Employer Med W/h$117
Rounding$1
Federal W/h Payable$-2,603
State W/h$-5,712
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Honolulu University of Arts
EIN
99-0254703
Phone
8085930080
Address
1314 S KING STREET, HONOLULU, HI 96814

Signing Officer

Name
Dr Otohiko Yamada
Title
President
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Hi
Voting Board Members
1
Independent Board Members
0
Employees
2

Preparer

Firm
Patrick Vyas CPA Inc
Address
1277 S BERETANIA ST 2ND FL, HONOLULU, HI 96814-1822
Preparer
Patrick Vyas CPA
Phone
8085930080
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

ACH DEBIT: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ANNUAL RENEWAL FEE: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUTO - GAS: Column (A) - Total = $1650; Column (B) - Program Services = $1650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUTO EXPENSES - REP & MAIN: Column (A) - Total = $6050; Column (B) - Program Services = $6050; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUTO EXPENSES -OTHER: Column (A) - Total = $358; Column (B) - Program Services = $358; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK SERVICE CHARGES: Column (A) - Total = $1218; Column (B) - Program Services = $1218; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANKCARD MERCHANT FEES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DIPLOMA COVERS: Column (A) - Total = $2184; Column (B) - Program Services = $2184; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES AND SUBSCRIPTIONS: Column (A) - Total = $318; Column (B) - Program Services = $318; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ENTERTAINMENT: Column (A) - Total = $130; Column (B) - Program Services = $130; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT LEASE: Column (A) - Total = $399; Column (B) - Program Services = $399; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT RENTAL: Column (A) - Total = $983; Column (B) - Program Services = $983; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FINANCE CHARGE: Column (A) - Total = $1334; Column (B) - Program Services = $1334; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INTERNET: Column (A) - Total = $1142; Column (B) - Program Services = $1142; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LEASE PAYMENT: Column (A) - Total = $3040; Column (B) - Program Services = $3040; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LICENSES & PERMITS: Column (A) - Total = $465; Column (B) - Program Services = $465; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEALS: Column (A) - Total = $727; Column (B) - Program Services = $727; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERSHIP: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OFFICE SUPPLIES: Column (A) - Total = $4794; Column (B) - Program Services = $4794; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OUTSIDE SERVICE: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $3814; Column (B) - Program Services = $3814; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TAXES- PROPERTY: Column (A) - Total = $300; Column (B) - Program Services = $300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TDI/WORKCOMP: Column (A) - Total = $1573; Column (B) - Program Services = $1573; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE EXPENSE: Column (A) - Total = $6710; Column (B) - Program Services = $6710; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/PYTotalRevenueAmt0218006
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt06466
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt040174
IRS990ScheduleD/BuildingsGrp/DepreciationAmt030220
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt070394
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt050628
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018038
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018038
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02260
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1117
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2340
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3117
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4-2603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt51
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6-5712
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EMPLOYEE FICA W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EMPLOYEE MED W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2EMPLOYER FICA W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3EMPLOYER MED W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4FEDERAL W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6STATE W/H
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040174
IRS990ScheduleD/TotalLiabilityAmt045148
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL ADVERTISING INCLUDES THE RACIALLY NONDISCRIMINATORY STATEMENT: "HU, IN COMPLIANCE WITH TITLES VI & VII OF THE CIVIL RIGHTS ACT OF 1964 AND TITLE IX OF THE EDUCATIONAL AMENDMENTS OF 1972. THIS EXTENDS TO EMPLOYEES ALSO.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACH DEBIT: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL RENEWAL FEE: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUTO - GAS: Column (A) - Total = $1650; Column (B) - Program Services = $1650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AUTO EXPENSES - REP & MAIN: Column (A) - Total = $6050; Column (B) - Program Services = $6050; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUTO EXPENSES -OTHER: Column (A) - Total = $358; Column (B) - Program Services = $358; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK SERVICE CHARGES: Column (A) - Total = $1218; Column (B) - Program Services = $1218; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BANKCARD MERCHANT FEES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DIPLOMA COVERS: Column (A) - Total = $2184; Column (B) - Program Services = $2184; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DUES AND SUBSCRIPTIONS: Column (A) - Total = $318; Column (B) - Program Services = $318; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11ENTERTAINMENT: Column (A) - Total = $130; Column (B) - Program Services = $130; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12EQUIPMENT LEASE: Column (A) - Total = $399; Column (B) - Program Services = $399; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13EQUIPMENT RENTAL: Column (A) - Total = $983; Column (B) - Program Services = $983; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14FINANCE CHARGE: Column (A) - Total = $1334; Column (B) - Program Services = $1334; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15INTERNET: Column (A) - Total = $1142; Column (B) - Program Services = $1142; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16LEASE PAYMENT: Column (A) - Total = $3040; Column (B) - Program Services = $3040; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17LICENSES & PERMITS: Column (A) - Total = $465; Column (B) - Program Services = $465; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18MEALS: Column (A) - Total = $727; Column (B) - Program Services = $727; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19MEMBERSHIP: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20OFFICE SUPPLIES: Column (A) - Total = $4794; Column (B) - Program Services = $4794; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21OUTSIDE SERVICE: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Postage and Shipping: Column (A) - Total = $3814; Column (B) - Program Services = $3814; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23TAXES- PROPERTY: Column (A) - Total = $300; Column (B) - Program Services = $300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24TDI/WORKCOMP: Column (A) - Total = $1573; Column (B) - Program Services = $1573; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25TELEPHONE EXPENSE: Column (A) - Total = $6710; Column (B) - Program Services = $6710; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part IX, Line 24e: Other Expenses
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0-5714
IRS990/TotalAssetsEOYAmt044890
IRS990/TotalAssetsGrp/BOYAmt0-5714
IRS990/TotalAssetsGrp/EOYAmt044890
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084360
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0138547
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222907
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0171616
IRS990/TotalLiabilitiesEOYAmt0215754
IRS990/TotalLiabilitiesGrp/BOYAmt0171616
IRS990/TotalLiabilitiesGrp/EOYAmt0215754
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-177330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-170864
IRS990/TotalProgramServiceExpensesAmt0138547
IRS990/TotalProgramServiceRevenueAmt0229373
IRS990/TotalReportableCompFromOrgAmt048800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0229373
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0229373
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0-5714
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt044890
IRS990/TravelGrp/ProgramServicesAmt08394
IRS990/TravelGrp/TotalAmt08394
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-177330
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-170864
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HONOLULU-UNIVERSITY.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR OTOHIKO YAMADA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HONOLULU UNIVERSITY OF ARTS
ReturnHeader/Filer/BusinessNameControlTxt0HONO
ReturnHeader/Filer/EIN0990254703
ReturnHeader/Filer/PhoneNum08085930080
ReturnHeader/Filer/USAddress/AddressLine1Txt01314 S KING STREET
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096814
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990233768
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PATRICK VYAS CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01277 S BERETANIA ST 2ND FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968141822
ReturnHeader/PreparerPersonGrp/PhoneNum08085930080
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK VYAS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-14T13:24:55-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01

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