Civic Intelligence

Csi Trust Company

990 • Fiscal year 2020 • EIN 99-0262794

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 20, 2021

1001 Bishop St Asb Tower No 230Honolulu, HI 96813

(808) 538-0353

Siviq Scores

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

Liabilities / Assets

46th percentile

0.08x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.22x

Higher debt load relative to revenue than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

59th percentile

9.9%

Higher net margin than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

75th percentile

$115,364

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

54th percentile

7.7%

Faster asset growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

84th percentile

41%

Faster revenue growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,762,758

Up $196,883 (+7.7%) from 2019

Net Assets

Up

$2,551,645

Up $79,160 (+3.2%) from 2019

Liabilities

Up

$211,113

Up $117,723 (+126%) from 2019

Revenue

Up

$946,015

Up $274,763 (+41%) from 2019

Expenses

Up

$852,443

Up $11,664 (+1.4%) from 2019

Net Income

Up

$93,572

Up $263,099 (+155%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $522,673Liabilities 2011: $261,146Net Assets 2011: $261,5272011Assets 2012: $340,974Liabilities 2012: $80,884Net Assets 2012: $260,0902012Assets 2013: $367,561Liabilities 2013: $84,439Net Assets 2013: $283,1222013Assets 2014: $448,931Liabilities 2014: $85,826Net Assets 2014: $363,1052014Assets 2015: $465,994Liabilities 2015: $78,032Net Assets 2015: $387,9622015Assets 2016: $1,559,902Liabilities 2016: $64,419Net Assets 2016: $1,495,4832016Assets 2017: $2,874,364Liabilities 2017: $336,885Net Assets 2017: $2,537,4792017Assets 2018: $2,752,008Liabilities 2018: $108,321Net Assets 2018: $2,643,6872018Assets 2019: $2,565,875Liabilities 2019: $93,390Net Assets 2019: $2,472,4852019Assets 2020: $2,762,758Liabilities 2020: $211,113Net Assets 2020: $2,551,6452020Assets 2021: $2,663,028Liabilities 2021: $107,000Net Assets 2021: $2,556,0282021Assets 2022: $2,861,885Liabilities 2022: $245,600Net Assets 2022: $2,616,2852022Assets 2023: $2,810,997Liabilities 2023: $171,396Net Assets 2023: $2,639,6012023Assets 2024: $3,218,091Liabilities 2024: $103,820Net Assets 2024: $3,114,2712024

Highlighted filing

2020

Assets$2,762,758
Liabilities$211,113
Net Assets$2,551,645

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $498,058Expenses 2011: $480,475Net Income 2011: $17,5832011Revenue 2012: $502,148Expenses 2012: $503,514Net Income 2012: -$1,3662012Revenue 2013: $514,235Expenses 2013: $486,877Net Income 2013: $27,3582013Revenue 2014: $660,265Expenses 2014: $574,889Net Income 2014: $85,3762014Revenue 2015: $692,217Expenses 2015: $667,359Net Income 2015: $24,8582015Revenue 2016: $1,779,078Expenses 2016: $671,557Net Income 2016: $1,107,5212016Revenue 2017: $655,749Expenses 2017: $683,414Net Income 2017: -$27,6652017Revenue 2018: $823,950Expenses 2018: $679,759Net Income 2018: $144,1912018Revenue 2019: $671,252Expenses 2019: $840,779Net Income 2019: -$169,5272019Revenue 2020: $946,015Expenses 2020: $852,443Net Income 2020: $93,5722020Revenue 2021: $1,085,223Expenses 2021: $975,297Net Income 2021: $109,9262021Revenue 2022: $1,081,217Expenses 2022: $922,030Net Income 2022: $159,1872022Revenue 2023: $997,536Expenses 2023: $990,715Net Income 2023: $6,8212023Revenue 2024: $1,509,503Expenses 2024: $1,034,833Net Income 2024: $474,6702024

Highlighted filing

2020

Revenue$946,015
Expenses$852,443
Net Income$93,572
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 20, 2021
Return Version
2020v4.1
Gross Receipts
$946,015
Mission and Program Overview

Mission

Assist elderly and infirm with bookkeeping, bank reconciliations, daily money management and provide fiduciary services.

Assist elderly and infirm with bookkeeping, bank reconciliation and daily money management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,802,034$1,923,882▲ $121,848
Cash and Non-Interest-Bearing Accounts$428,167$472,639▲ $44,472
Accounts Receivable$197,190$234,413▲ $37,223
Land, Buildings, and Equipment, Net$49,201$49,071▼ $130
Prepaid Expenses and Deferred Charges$25,721$22,982▼ $2,739
Total Assets$2,565,875$2,762,758▲ $196,883
Other Assets Total$63,562$59,771▼ $3,791
Liabilities
Mortgage Notes Payable Secured by Investment Property-$112,100-
Other Liabilities$52,513$52,760▲ $247
Accounts Payable and Accrued Expenses$40,877$46,253▲ $5,376
Total Liabilities$93,390$211,113▲ $117,723
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,468,447$2,551,645▲ $83,198
Net Assets With Donor Restrictions$4,038$0▼ $4,038
Total Net Assets Fund Balance$2,472,485$2,551,645▲ $79,160
Total Liabilities and Net Assets / Fund Balance$2,565,875$2,762,758▲ $196,883

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$31,935$18,310$50,245
Equipment$17,136$17,496$34,632
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Shin DomenExecutive DirectorFT$115,364$115,364

Board Members and Trustees

NameTitle
Craig KugisakiPresident
Michael MasudaVice-president
Ken KaneshiroDirector
Valerie IshiharaSecretary
Wesley HiyaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,003
Program Service Revenue
$880,921
Investment Income
$36,091
Other Revenue
$0
All Other Contributions
$1,003
Change in Net Assets
$93,572

Audited Revenue Reconciliation

Revenue per Audited Statements
$946,015
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-14,412
Total Revenue per Audited Statements
$931,603
Total Revenue per Form 990
$946,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$591,391
Other Expenses$261,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$350,613$36,105-$386,718
Current Officers, Directors, Trustees, and Key Employees$88,830$26,534-$115,364
Occupancy$69,231$9,869-$79,100
Office Expenses$35,313$28,038-$63,351
Payroll Taxes$39,346$5,608-$44,954
Other Employee Benefits$30,650$4,369-$35,019
Insurance$22,789$3,248-$26,037
Fees for Services Accounting$15,148$2,159-$17,307
All Other Expenses$12,350$4,205-$16,555
Depreciation Depletion$10,094$1,439-$11,533
Pension Plan Contributions$8,171$1,165-$9,336
Other Expenses$6,473$923-$7,396
Fees for Services Legal$1,607$229-$1,836
Total Functional Expenses$723,819$128,624$0$852,443

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$852,443
Total Expenses per Audited Statements$852,443
Total Expenses per Form 990$852,443
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Client Trust Account$52,760
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
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

A draft copy of form 990 was presented to the entire board of directors for review, comment and approval prior to issuance.

Form 990, Part VI, Section C, Line 19

No documents are available to the public

Filing and Contact Details

Filer

Filer Name
Csi Trust Company
EIN
99-0262794
Phone
8085380353
Address
1001 BISHOP ST ASB TOWER NO 230, HONOLULU, HI 96813

Signing Officer

Name
Daniel Shelverton
Title
Executive Director
Phone
8085380353
Signed
2021-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Shelverton
Formed
1989
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
5

Preparer

Firm
Clifford Isara CPA LLC
Address
1150 SOUTH KING ST STE 605, HONOLULU, HI 96814
Preparer
Clifford K Isara CPA
Phone
8085971337
Raw XML AppendixShowing 400 of 428 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/ExplanationTxt1NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.10$3.11$1.51$1.03$0.47
2023Summary only. Only limited summary data is available for this year.$2.81$0.17$2.64$1.00$0.99$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.25$2.62$1.08$0.92$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.11$2.56$1.09$0.98$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.76$0.21$2.55$0.95$0.85$0.09
2019Summary only. Only limited summary data is available for this year.$2.57$0.09$2.47$0.67$0.84$0.17
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.11$2.64$0.82$0.68$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.34$2.54$0.66$0.68$0.03
2016Summary only. Only limited summary data is available for this year.$1.56$0.06$1.50$1.78$0.67$1.11
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.08$0.39$0.69$0.67$0.02
2014Summary only. Only limited summary data is available for this year.$0.45$0.09$0.36$0.66$0.57$0.09
2013Summary only. Only limited summary data is available for this year.$0.37$0.08$0.28$0.51$0.49$0.03
2012Summary only. Only limited summary data is available for this year.$0.34$0.08$0.26$0.50$0.50$0.00
2011Summary only. Only limited summary data is available for this year.$0.52$0.26$0.26$0.50$0.48$0.02