Civic Intelligence

Hale Lokahi Akahi

EIN 99-0259573 • 501(c)3 • Wailuku, HI

Profile

To provide the physically challenged with housing facilities and services specifically designed to meet their physical, social, and psychological needs.

1935 Main St Suite 204Wailuku, HI 96793

www.lokahipacific.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.60x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

4.51x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

25th percentile

-8.5%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$85,916

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 29.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

27th percentile

-5.8%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-9.9%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$827,711

Down $51,209 (-5.8%) from 2023

Liabilities

Down

$1,328,448

Down $26,235 (-1.9%) from 2023

Net Assets

Down

-$500,737

Down $24,974 (-5.2%) from 2023

Revenue

Down

$294,847

Down $32,360 (-9.9%) from 2023

Expenses

Down

$319,821

Down $2,275 (-0.7%) from 2023

Net Income

Down

-$24,974

Down $30,085 (-589%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2010: $1,007,375Liabilities 2010: $1,432,108Net Assets 2010: -$424,7332010Assets 2011: $965,908Liabilities 2011: $1,398,219Net Assets 2011: -$432,3112011Assets 2012: $946,339Liabilities 2012: $1,386,237Net Assets 2012: -$439,8982012Assets 2013: $906,968Liabilities 2013: $1,321,595Net Assets 2013: -$414,6272013Assets 2014: $879,577Liabilities 2014: $1,299,901Net Assets 2014: -$420,3242014Assets 2015: $1,140,123Liabilities 2015: $1,573,989Net Assets 2015: -$433,8662015Assets 2016: $1,084,450Liabilities 2016: $1,548,053Net Assets 2016: -$463,6032016Assets 2017: $1,060,896Liabilities 2017: $1,532,935Net Assets 2017: -$472,0392017Assets 2018: $1,029,826Liabilities 2018: $1,493,179Net Assets 2018: -$463,3532018Assets 2019: $1,007,832Liabilities 2019: $1,461,042Net Assets 2019: -$453,2102019Assets 2020: $932,775Liabilities 2020: $1,441,411Net Assets 2020: -$508,6362020Assets 2021: $924,670Liabilities 2021: $1,414,787Net Assets 2021: -$490,1172021Assets 2022: $906,306Liabilities 2022: $1,387,180Net Assets 2022: -$480,8742022Assets 2023: $878,920Liabilities 2023: $1,354,683Net Assets 2023: -$475,7632023Assets 2024: $827,711Liabilities 2024: $1,328,448Net Assets 2024: -$500,7372024

Highlighted filing

2024

Assets$827,711
Liabilities$1,328,448
Net Assets-$500,737

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $295,528Expenses 2010: $304,280Net Income 2010: -$8,7522010Expenses 2011: $288,7152011Expenses 2012: $297,5152012Expenses 2013: $295,3132013Revenue 2014: $310,754Expenses 2014: $316,451Net Income 2014: -$5,6972014Revenue 2015: $300,805Expenses 2015: $314,347Net Income 2015: -$13,5422015Revenue 2016: $289,673Expenses 2016: $319,410Net Income 2016: -$29,7372016Revenue 2017: $313,302Expenses 2017: $321,738Net Income 2017: -$8,4362017Revenue 2018: $314,089Expenses 2018: $305,403Net Income 2018: $8,6862018Revenue 2019: $314,890Expenses 2019: $304,747Net Income 2019: $10,1432019Revenue 2020: $335,896Expenses 2020: $391,322Net Income 2020: -$55,4262020Revenue 2021: $331,786Expenses 2021: $313,267Net Income 2021: $18,5192021Revenue 2022: $335,428Expenses 2022: $326,185Net Income 2022: $9,2432022Revenue 2023: $327,207Expenses 2023: $322,096Net Income 2023: $5,1112023Revenue 2024: $294,847Expenses 2024: $319,821Net Income 2024: -$24,9742024

Highlighted filing

2024

Revenue$294,847
Expenses$319,821
Net Income-$24,974

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.83$1.33$0.50$0.29$0.32$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.88$1.35$0.48$0.33$0.32$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.91$1.39$0.48$0.34$0.33$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.92$1.41$0.49$0.33$0.31$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.93$1.44$0.51$0.34$0.39$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.01$1.46$0.45$0.31$0.30$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.03$1.49$0.46$0.31$0.31$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.06$1.53$0.47$0.31$0.32$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.08$1.55$0.46$0.29$0.32$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.14$1.57$0.43$0.30$0.31$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.88$1.30$0.42$0.31$0.32$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$1.32$0.41$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$1.39$0.44$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$1.40$0.43$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$1.43$0.42$0.30$0.30$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$294,847
Mission and Program Overview

Mission

To provide the physically challenged with housing facilities and services specifically designed to meet their physical, social, and psychological needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$560,768$525,481▼ $35,287
Other Notes and Loans Receivable, Net$239,009$245,814▲ $6,805
Cash and Non-Interest-Bearing Accounts$611$11,033▲ $10,422
Prepaid Expenses and Deferred Charges-$2,558-
Accounts Receivable$7,736$656▼ $7,080
Total Assets$878,920$827,711▼ $51,209
Other Assets Total$70,796$42,169▼ $28,627
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,342,307$1,309,944▼ $32,363
Accounts Payable and Accrued Expenses$7,923$14,412▲ $6,489
Other Liabilities$4,453$4,092▼ $361
Total Liabilities$1,354,683$1,328,448▼ $26,235
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-475,763$-500,737▼ $24,974
Total Net Assets Fund Balance$-475,763$-500,737▼ $24,974
Total Liabilities and Net Assets / Fund Balance$878,920$827,711▼ $51,209

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$289,514$1,576,937$1,866,451
Land$222,899-$222,899
Equipment$13,068$58,972$72,040
Other Assets Org$4,092--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Regina S ThiemanExecutive Di$85,916$85,916

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$227,739
Program Service Revenue
$66,505
Investment Income
$11
Other Revenue
$592
Change in Net Assets
$-24,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,916
Salaries, Compensation, and Employee Benefits$31,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$73,113--$73,113
Occupancy$71,372--$71,372
Interest$67,521--$67,521
Fees for Services Accounting-$19,620-$19,620
Other Salaries and Wages$7,743$7,743-$15,486
Fees for Services Management-$13,920-$13,920
Insurance$9,570$2,393-$11,963
Current Officers, Directors, Trustees, and Key Employees$4,229$4,228-$8,457
Fees for Services Legal-$5,518-$5,518
Other Employee Benefits$3,863$965-$4,828
Fees for Services Other$3,801--$3,801
Payroll Taxes$1,567$1,567-$3,134
All Other Expenses$1,873--$1,873
Other Expenses$1,308--$1,308
Office Expenses$768--$768
Travel$357--$357
Information Technology$239--$239
Total Functional Expenses$263,867$55,954$0$319,821
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$4,092
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the board of directors prior to filing.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Hale Lokahi Akahi
EIN
99-0259573
Phone
8082425761
Address
1935 MAIN ST SUITE 204, WAILUKU, HI 96793

Signing Officer

Name
Regina S Thieman
Title
Executive Director
Phone
8082425761
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Regina S Thieman
Formed
1987
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes pursuant to internal revenue code section 501(c)(3), and exempt from state income taxes under section 237-23 (b) of the hawaii revised statutes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the combined financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the combined financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawaii. Ther were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2024 and 2023. The organization's forms 990, return of organization exempt from income tax, for the years ending june 30, 2021, 2022, and 2023 are subject to examination by the irs, generally for three years after they were filed.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23 (B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE COMBINED FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THER WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2024 AND 2023. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING JUNE 30, 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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