Civic Intelligence

William M Bill Ishida Endowment Tr

990EZ • Fiscal year 2021 • EIN 99-0257946

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 15, 2023

3270 Kaohinani DriveHonolulu, HI 96817-1020

(808) 595-3651

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

32nd percentile

-2.1%

Higher net margin than 32% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

40th percentile

-0.0%

Faster asset growth than 40% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

45th percentile

-1.5%

Faster revenue growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$100,923

Down $41 (-0.0%) from 2020

Net Assets

$100,923

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$1,999

Down $31 (-1.5%) from 2020

Expenses

Up

$2,040

Up $200 (+11%) from 2020

Net Income

Down

-$41

Down $231 (-122%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $102,580Liabilities 2011: $02011Assets 2012: $102,360Liabilities 2012: $02012Assets 2013: $102,221Liabilities 2013: $02013Assets 2014: $103,286Liabilities 2014: $02014Assets 2015: $101,087Liabilities 2015: $02015Assets 2016: $100,611Liabilities 2016: $02016Assets 2017: $100,602Liabilities 2017: $02017Assets 2018: $100,757Liabilities 2018: $02018Assets 2019: $100,774Liabilities 2019: $02019Assets 2020: $100,964Liabilities 2020: $02020Assets 2021: $100,923Liabilities 2021: $0Net Assets 2021: $100,9232021Assets 2022: $100,841Liabilities 2022: $0Net Assets 2022: $100,8412022Assets 2024: $101,538Net Assets 2024: $101,5382024

Highlighted filing

2021

Assets$100,923
Liabilities$0
Net Assets$100,923

Operations Trend

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

$10K$5.0K$0-$5.0KRevenue 2011: $5,349Expenses 2011: $4,940Net Income 2011: $4092011Revenue 2012: $4,720Expenses 2012: $4,940Net Income 2012: -$2202012Revenue 2013: $4,801Expenses 2013: $4,940Net Income 2013: -$1392013Revenue 2014: $6,005Expenses 2014: $4,940Net Income 2014: $1,0652014Revenue 2015: $1,741Expenses 2015: $3,940Net Income 2015: -$2,1992015Revenue 2016: $1,964Expenses 2016: $2,440Net Income 2016: -$4762016Revenue 2017: $2,034Expenses 2017: $2,043Net Income 2017: -$92017Revenue 2018: $1,995Expenses 2018: $1,840Net Income 2018: $1552018Revenue 2019: $1,957Expenses 2019: $1,940Net Income 2019: $172019Revenue 2020: $2,030Expenses 2020: $1,840Net Income 2020: $1902020Revenue 2021: $1,999Expenses 2021: $2,040Net Income 2021: -$412021Revenue 2022: $1,918Expenses 2022: $2,000Net Income 2022: -$822022Revenue 2024: $3,257Expenses 2024: $3,000Net Income 2024: $2572024

Highlighted filing

2021

Revenue$1,999
Expenses$2,040
Net Income-$41
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 15, 2023
Return Version
2021v4.2
Gross Receipts
$1,999
Mission and Program Overview

Mission

To provide support to the church & associate pastors.

Program Services

DescriptionGrantsExpenses
CONTRIBUTED $1,600 TO THE LIFE WATER CHURCHFOR THE SUPPORT, EDUCATION, AND WELFARE OF THE ASSOCIATE PASTORS AND FOR GENERAL CHURCH PURPOSES$0$1,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LINCOLN J ISHIDATrustee-$0--
DALE L I SUEZAKITrustee-$0--
Filing and Contact Details

Filer

Filer Name
William M Bill Ishida Endowment Trust
EIN
99-0257946
Phone
8085953651
Address
3270 KAOHINANI DRIVE, HONOLULU, HI 96817-1020

Signing Officer

Name
Lincoln Ishida
Title
Trustee
Phone
8086008026
Signed
2023-04-15
Discuss with paid preparer
Yes

Preparer

Firm
Daren Katayama CPA LLC
Address
75-167 HUALALAI RD STE FA, KAILUAKONA, HI 96740-1714
Preparer
Daren I Katayama
Phone
8083296635
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: new york life 53036377. Amount: 1,999.

Form 990-ez, Part I, Line 10 - Payments to Affiliates

Affiliate name: life water church. Affiliate address: p. O. Box 600 kealakekua, hi 96750. Purpose of payment: to provide support to the church and associate pastors. Amount of payment: 1,600.

Raw XML Appendix155 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum08085214576
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03270 KAOHINANI DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096817
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0100964
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0100923
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/ExcessOrDeficitForYearAmt0-41
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt01600
IRS990EZ/GrossReceiptsAmt01999
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
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IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0100964
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0100964
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0100923
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LINCOLN J ISHIDA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DALE L I SUEZAKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE SUPPORT TO THE CHURCH & ASSOCIATE PASTORS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONTRIBUTED $1,600 TO THE LIFE WATER CHURCHFOR THE SUPPORT, EDUCATION, AND WELFARE OF THE ASSOCIATE PASTORS AND FOR GENERAL CHURCH PURPOSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01600
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt02040
IRS990EZ/TotalProgramServiceExpensesAmt01600
IRS990EZ/TotalRevenueAmt01999
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0LIFE WATER CHURCH IS THE ORGANIZATION'S SOLE SUPPORTED ORGANIZATION. TRUSTEES OF THE ORGANIZATION ARE MEMBERS OF THE SUPPORTED ORGANIZATION AND THE SUPPORTED ORGANIZATION CONTROLS THE ORGANIZATION THROUGH THE TRUSTEES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1LIFE WATER CHURCH IS THE ORGANIZATION'S SOLE SUPPORTED ORGANIZATION. TRUSTEES OF THE ORGANIZATION ARE MEMBERS OF THE SUPPORTED ORGANIZATION AND THE SUPPORTED ORGANIZATION CONTROLS THE ORGANIZATION THROUGH THE TRUSTEES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ORGANIZATION'S ACTIVITIES DIRECTLY FURTHERS THE EXEMPT PURPOSES OF THE SUPPORTED ORGANIZATION(LIFE WATER CHURCH) BY PROVIDING MONIES FOR THE SUPPORT, EDUCATION AND WELFARE OF THE ASSOCIATE PASTORS AND FOR THE GENERAL CHURCH PURPOSES. THE ORGANIZATION IS REPONSIVE TO THE SUPPORTED ORGANIZATIONS SINCE THE TRUSTEES OF THE ORGANIZATION ARE MEMBERS OF THE SUPPORTED ORGANIZATION AND THE SUPPORTED ORGANIZATION CONTROLS THE ORGANIZATION THROUGH THE TRUSTEES. THE ORGANIZATIONS'S ACTIVITIES CONSTITUTE SUBSTANTIALLY ALL OF ITS ACTIVITIES AS ALL DISTRIBUTIONS GO TO THE SUPPORTED ORGANIZATION FOR THE PURPOSES STATED ABOVE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3THE SUPPORTED ORGANIZATION WOULD HAVE ENGAGED IN THESE ACTIVITIES, BUT FOR THE ORGANIZATION'S INVOLVEMENT, WHICH ARE TO PROVIDE FUNDS TO SUPPORT, EDUCATE AND PROVIDE FOR THE WELFARE OF THE ASSOCIATE PASTORS AND GENERAL CHURCH PURPOSES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION D, LINE 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION D, LINE 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2A:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV, SECTION E, LINE 2B:
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01600
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0LIFE WATER CHURCH PO BOX 600 KEALAKEKUA HI 96750
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt01600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: NEW YORK LIFE 53036377. AMOUNT: 1,999.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFFILIATE NAME: LIFE WATER CHURCH. AFFILIATE ADDRESS: P. O. BOX 600 KEALAKEKUA, HI 96750. PURPOSE OF PAYMENT: TO PROVIDE SUPPORT TO THE CHURCH AND ASSOCIATE PASTORS. AMOUNT OF PAYMENT: 1,600.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LINCOLN ISHIDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08086008026
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILLIAM M BILL ISHIDA ENDOWMENT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0990257946
ReturnHeader/Filer/PhoneNum08085953651
ReturnHeader/Filer/USAddress/AddressLine1Txt03270 KAOHINANI DRIVE
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0968171020
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263233492
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAREN KATAYAMA CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt075-167 HUALALAI RD STE FA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAILUAKONA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0967401714
ReturnHeader/PreparerPersonGrp/PhoneNum08083296635
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAREN I KATAYAMA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-04-15T20:34:17-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LINCOLN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ISHIDA
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits