Civic Intelligence

Csi Trust Company

990 • Fiscal year 2025 • EIN 99-0262794

Jan 01, 2025 to Jun 30, 2025

Organization ProfileWWW.CSITRUSTCOMPANY.ORG
1001 Bishop St- Asb Tower Ste 1330Honolulu, HI 96813

(808) 538-0353

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.38x

Higher debt load relative to revenue than 78% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$76,811

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

3rd percentile

-55%

Faster revenue growth than 3% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$3,540,792

Up $322,701 (+10%) from 2024

Net Assets

Up

$3,284,107

Up $169,836 (+5.5%) from 2024

Liabilities

Up

$256,685

Up $152,865 (+147%) from 2024

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin72nd percentile

Revenue

Down

$672,370

Down $837,133 (-55%) from 2024

Expenses

Down

$552,210

Down $482,623 (-47%) from 2024

Net Income

Down

$120,160

Down $354,510 (-75%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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: $3,114,2712024Assets 2025: $3,540,792Liabilities 2025: $256,685Net Assets 2025: $3,284,1072025

Highlighted filing

2025

Assets$3,540,792
Liabilities$256,685
Net Assets$3,284,107
Open 2025 Filing

Operations Trend

Revenue Growth3rd percentile

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: $474,6702024Revenue 2025: $672,370Expenses 2025: $552,210Net Income 2025: $120,1602025

Highlighted filing

2025

Revenue$672,370
Expenses$552,210
Net Income$120,160
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Jun 30, 2025
Signed
Mar 2, 2026
Return Version
2025v4.0
Gross Receipts
$672,370
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,346,635$1,504,685▲ $158,050
Savings and Temporary Cash Investments$1,366,377$1,444,682▲ $78,305
Accounts Receivable$413,153$346,999▼ $66,154
Land, Buildings, and Equipment, Net$11,678$20,587▲ $8,909
Prepaid Expenses and Deferred Charges$20,265$13,620▼ $6,645
Total Assets$3,218,091$3,540,792▲ $322,701
Other Assets Total$59,983$210,219▲ $150,236
Liabilities
Other Liabilities$52,972$205,120▲ $152,148
Accounts Payable and Accrued Expenses$50,848$51,565▲ $717
Total Liabilities$103,820$256,685▲ $152,865
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,114,271$3,284,107▲ $169,836
Total Net Assets Fund Balance$3,114,271$3,284,107▲ $169,836
Total Liabilities and Net Assets / Fund Balance$3,218,091$3,540,792▲ $322,701

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,179$43,674-
Equipment$4,408$40,784-
Other Assets Org$7,686--
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Daniel ShelvertonExecutive DiFT$76,811$76,811

Board Members and Trustees

NameTitle
Wesley HiyanePresident
Edward WongDirector
KEALI'I LOPEZDirector
Tiffanny Higa-doiDirector
Jennifer Okubo-polidoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$625,873
Investment Income
$46,497
Other Revenue
$0
Change in Net Assets
$120,160

Audited Revenue Reconciliation

Revenue per Audited Statements
$672,370
Total Revenue per Audited Statements
$672,370
Total Revenue per Form 990
$672,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$339,130
Other Expenses$213,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,647$69,365-$191,012
Current Officers, Directors, Trustees, and Key Employees$48,983$27,828-$76,811
Occupancy$33,453$19,055-$52,508
Other Employee Benefits$25,042$14,265-$39,307
Office Expenses$21,492$12,242-$33,734
Fees for Services Other$14,842$8,455-$23,297
Payroll Taxes$14,611$8,323-$22,934
Fees for Services Accounting$13,416$7,641-$21,057
Insurance$8,679$4,944-$13,623
Pension Plan Contributions$5,776$3,290-$9,066
Depreciation Depletion$2,857$1,627-$4,484
Fees for Services Legal$1,013$577-$1,590
Other Expenses$931$530-$1,461
All Other Expenses$870$493-$1,363
Total Functional Expenses$371,344$180,866$0$552,210

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$552,210
Total Expenses per Audited Statements$552,210
Total Expenses per Form 990$552,210
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
Operating Lease Liability$120,384
Client Trust Account$52,972
Current Portion of Operating Lease$31,764
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

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

Form 990, Page 6, Part VI, 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 STE 1330, HONOLULU, HI 96813

Signing Officer

Name
Daniel Shelverton
Title
Executive Director
Phone
8085380353
Signed
2026-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Shelverton
Formed
1989
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
8

Preparer

Firm
Clifford Isara CPA LLC
Address
1150 S KING ST STE 605, HONOLULU, HI 96814
Preparer
Clifford K Isara
Phone
8085971337
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0894617
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01033429
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt046497
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IRS990ScheduleA/InvestmentIncomeCYPct00.07000
IRS990ScheduleA/InvestmentIncomePYPct00.06000
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt040784
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt045192
IRS990ScheduleD/ExpensesSubtotalAmt0552210
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0149561
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt27686
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CASH IN CLIENT TRUST
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OTHER
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016179
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt043674
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt059853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0120384
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt152972
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt231764
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLIENT TRUST ACCOUNT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CURRENT PORTION OF OPERATING LEASE
IRS990ScheduleD/RevenueSubtotalAmt0672370
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020587
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0210219
IRS990ScheduleD/TotalExpensesPerForm990Amt0552210
IRS990ScheduleD/TotalLiabilityAmt0205120
IRS990ScheduleD/TotalRevenuePerForm990Amt0672370
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0552210
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF FORM 990 ARE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW, COMMENT AND APPROVAL PRIOR TO ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt08
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0103820
IRS990/TotalLiabilitiesGrp/EOYAmt0256685
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IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CSITRUSTCOMPANY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL SHELVERTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08085380353
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CSI TRUST COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0CSIT
ReturnHeader/Filer/EIN0990262794
ReturnHeader/Filer/PhoneNum08085380353
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 BISHOP ST- ASB TOWER STE 1330
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096813
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300999399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFFORD ISARA CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01150 S KING ST STE 605
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096814
ReturnHeader/PreparerPersonGrp/PhoneNum08085971337
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLIFFORD K ISARA
ReturnHeader/ReturnTs02026-03-03T18:22:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,540,792
Liabilities
$256,685
Net assets
$3,284,107
Revenue
$672,370
Expenses
$552,210
Net income
$120,160
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.54$0.26$3.28$0.67$0.55$0.12
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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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