Civic Intelligence

Winner'S Camp Foundation

EIN 99-0255174 • 501(c)3 • Honolulu, HI

Profile

Provide cutting-edge leadership training for hawaii youth, their families and educators.

PO Box 241018Honolulu, HI 96824

www.winnerscamp.com

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

51st percentile

2.1%

Higher net margin than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

46th percentile

-3.8%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$190,173

Down $24,514 (-11%) from 2022

Liabilities

Down

$20,764

Down $3,075 (-13%) from 2022

Net Assets

Up

$191,709

Up $861 (+0.5%) from 2022

Revenue

Down

$77,770

Down $82,355 (-51%) from 2022

Expenses

Down

$77,455

Down $79,247 (-51%) from 2022

Net Income

Down

$315

Down $3,108 (-91%) from 2022

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $211,280Liabilities 2011: $4,0872011Assets 2012: $231,829Liabilities 2012: $827Net Assets 2012: $231,0022012Assets 2013: $199,199Liabilities 2013: $7,558Net Assets 2013: $191,6412013Assets 2014: $189,664Liabilities 2014: $6,276Net Assets 2014: $183,3882014Assets 2015: $189,291Liabilities 2015: $11,633Net Assets 2015: $177,6582015Assets 2016: $229,178Liabilities 2016: $23,350Net Assets 2016: $205,8282016Assets 2017: $170,569Liabilities 2017: $15,259Net Assets 2017: $155,3102017Assets 2018: $188,313Liabilities 2018: $14,425Net Assets 2018: $173,8882018Assets 2019: $196,089Liabilities 2019: $12,817Net Assets 2019: $183,2722019Assets 2020: $182,024Liabilities 2020: $12,581Net Assets 2020: $169,4432020Assets 2021: $223,245Liabilities 2021: $35,819Net Assets 2021: $187,4262021Assets 2022: $214,687Liabilities 2022: $23,839Net Assets 2022: $190,8482022Assets 2023: $190,173Liabilities 2023: $20,764Net Assets 2023: $191,7092023

Highlighted filing

2023

Assets$190,173
Liabilities$20,764
Net Assets$191,709

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $154,926Expenses 2011: $180,114Net Income 2011: -$25,1882011Revenue 2012: $229,885Expenses 2012: $206,077Net Income 2012: $23,8082012Revenue 2013: $108,600Expenses 2013: $147,961Net Income 2013: -$39,3612013Revenue 2014: $181,833Expenses 2014: $190,086Net Income 2014: -$8,2532014Revenue 2015: $142,115Expenses 2015: $147,845Net Income 2015: -$5,7302015Revenue 2016: $165,163Expenses 2016: $136,993Net Income 2016: $28,1702016Revenue 2017: $116,769Expenses 2017: $172,287Net Income 2017: -$55,5182017Revenue 2018: $157,424Expenses 2018: $138,846Net Income 2018: $18,5782018Revenue 2019: $166,529Expenses 2019: $157,145Net Income 2019: $9,3842019Revenue 2020: $68,286Expenses 2020: $82,115Net Income 2020: -$13,8292020Revenue 2021: $141,283Expenses 2021: $123,300Net Income 2021: $17,9832021Revenue 2022: $160,125Expenses 2022: $156,702Net Income 2022: $3,4232022Revenue 2023: $77,770Expenses 2023: $77,455Net Income 2023: $3152023

Highlighted filing

2023

Revenue$77,770
Expenses$77,455
Net Income$315

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 26, 2025
Return Version
2023v6.0
Gross Receipts
$96,265
Mission and Program Overview

Mission

LEADERSHIP TRAINING

Provide cutting-edge leadership training for hawaii youth, their families and educators.

Program Services

DescriptionGrantsExpenses
THE PROGRAM IS A WEEK-LONG RESIDENTIAL ACCELERATED LEARNING PROGRAM SELF- IDENTITY FOR TEENS AGES 13-17. THE PROGRAM IS DESIGNED TO ENHANCE TEENAGERS ACADEMIC PERFORMANCE AND SOCIAL PROFICIENCY, GIVING THEM TOOLS TO MAKE POSITIVE CHOICES. OUR CAMPERS LEARN SPECIFIC TECHNIQUES TO IMPROVE SKILLS, SUCH AS ACCELERATING NOTE-TAKING, MEMORY TRAINING, VISUALIZATION AND CREATIVE THINKING TECHNIQUES, AND SELF-MANAGEMENT METHODS. HOWEVER, THE MAJOR FORCE IN IMPROVING GRADES AND ACADEMIC ABILITY IS THE DEVELOPMENT OF POSITIVE AND CONSTRUCTIVE ATTITUDES ABOUT THEIR OWN CAPABILITIES.-$72,556
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID LIVINGSTONPresidentPT$0--
JUDITH RUBANOSecretary-TrPT$0--
ZOE SINGDirector-$0--
JOSEPH O'CONNELLDirector-$0--
MARK TURANSKYDirector-$0--
CHARLES LONGDirector-$0--
Filing and Contact Details

Filer

Filer Name
WINNER'S CAMP FOUNDATION
EIN
99-0255174
Phone
8082557788
Address
PO BOX 241018, HONOLULU, HI 96824

Signing Officer

Name
Judith Rubano
Title
Secretary-treasurer
Phone
8083068008
Signed
2025-02-26
Discuss with paid preparer
Yes

Preparer

Firm
Ea Buck Accounting and Tax Service
Address
55 MERCHANT ST STE 2100, HONOLULU, HI 96813-4336
Preparer
Kevin K Nitta
Phone
8085452211
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising & marketing 176 administration 664 website 109 conferences & meetings 142 insurance 5,036 auto 4,213 bank charges 271 camp expense 21,335 dues & subscriptions 1,889 travel 45 volunteers 1,357 non-investment depreciation 10,797 total 46,034

Form 990-ez, Part I, Line 20

Book / tax depreciation difference 546

Form 990-ez, Part II, Line 24

Grants receivable 169,533 12,589 leasehold improvements 0 240,744 less accumulated depreciation 0 134,783 total 169,533 118,550

Form 990-ez, Part II, Line 26

Unsecured notes and loans payable 23,839 20,764 other liabilities 0 0

Form 990-ez, Part III

Provide cutting-edge leadership training for hawaii youth, their families and educators.

Form 990-ez, Part III, Line 28

The program is a week-long residential accelerated learning program self- identity for teens ages 13-17. The program is designed to enhance teenagers academic performance and social proficiency, giving them tools to make positive choices. Our campers learn specific techniques to improve skills, such as accelerating note-taking, memory training, visualization and creative thinking techniques, and self-management methods. However, the major force in improving grades and academic ability is the development of positive and constructive attitudes about their own capabilities.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING & MARKETING 176 ADMINISTRATION 664 WEBSITE 109 CONFERENCES & MEETINGS 142 INSURANCE 5,036 AUTO 4,213 BANK CHARGES 271 CAMP EXPENSE 21,335 DUES & SUBSCRIPTIONS 1,889 TRAVEL 45 VOLUNTEERS 1,357 NON-INVESTMENT DEPRECIATION 10,797 TOTAL 46,034
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GRANTS RECEIVABLE 169,533 12,589 LEASEHOLD IMPROVEMENTS 0 240,744 LESS ACCUMULATED DEPRECIATION 0 134,783 TOTAL 169,533 118,550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNSECURED NOTES AND LOANS PAYABLE 23,839 20,764 OTHER LIABILITIES 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDE CUTTING-EDGE LEADERSHIP TRAINING FOR HAWAII YOUTH, THEIR FAMILIES AND EDUCATORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROGRAM IS A WEEK-LONG RESIDENTIAL ACCELERATED LEARNING PROGRAM SELF- IDENTITY FOR TEENS AGES 13-17. THE PROGRAM IS DESIGNED TO ENHANCE TEENAGERS ACADEMIC PERFORMANCE AND SOCIAL PROFICIENCY, GIVING THEM TOOLS TO MAKE POSITIVE CHOICES. OUR CAMPERS LEARN SPECIFIC TECHNIQUES TO IMPROVE SKILLS, SUCH AS ACCELERATING NOTE-TAKING, MEMORY TRAINING, VISUALIZATION AND CREATIVE THINKING TECHNIQUES, AND SELF-MANAGEMENT METHODS. HOWEVER, THE MAJOR FORCE IN IMPROVING GRADES AND ACADEMIC ABILITY IS THE DEVELOPMENT OF POSITIVE AND CONSTRUCTIVE ATTITUDES ABOUT THEIR OWN CAPABILITIES.
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