Civic Intelligence

Molokai Occupational Center

990 • Fiscal year 2018 • EIN 99-0301923

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 08, 2019

PO Box 1019Kaunakakai, HI 96748

(808) 553-3266

Siviq Scores

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

Liabilities / Assets

51st percentile

0.10x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

84th percentile

31%

Higher net margin than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

45th percentile

$52,000

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

99th percentile

474%

Faster asset growth than 99% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

93rd percentile

99%

Faster revenue growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$477,715

Up $394,458 (+474%) from 2017

Net Assets

Up

$432,166

Up $398,024 (+1166%) from 2017

Liabilities

Down

$45,549

Down $3,566 (-7.3%) from 2017

Revenue

Up

$1,293,818

Up $643,769 (+99%) from 2017

Expenses

Up

$895,431

Up $295,311 (+49%) from 2017

Net Income

Up

$398,387

Up $348,458 (+698%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $243,588Liabilities 2010: $63,775Net Assets 2010: $179,8132010Assets 2011: $172,056Liabilities 2011: $45,992Net Assets 2011: $126,0642011Assets 2012: $97,097Liabilities 2012: $30,396Net Assets 2012: $66,7012012Assets 2013: $110,472Liabilities 2013: $36,973Net Assets 2013: $73,4992013Assets 2014: $79,407Liabilities 2014: $43,215Net Assets 2014: $36,1922014Assets 2015: $49,961Liabilities 2015: $55,023Net Assets 2015: -$5,0622015Assets 2016: $44,512Liabilities 2016: $51,372Net Assets 2016: -$6,8602016Assets 2017: $83,257Liabilities 2017: $49,115Net Assets 2017: $34,1422017Assets 2018: $477,715Liabilities 2018: $45,549Net Assets 2018: $432,1662018Assets 2019: $585,497Liabilities 2019: $32,104Net Assets 2019: $553,3932019Assets 2020: $911,659Liabilities 2020: $116,393Net Assets 2020: $795,2662020Assets 2021: $711,914Liabilities 2021: $131,557Net Assets 2021: $580,3572021Assets 2022: $854,135Liabilities 2022: $29,804Net Assets 2022: $824,3312022Assets 2023: $435,545Liabilities 2023: $6,294Net Assets 2023: $429,2512023Assets 2024: $708,324Liabilities 2024: $58,516Net Assets 2024: $649,8082024

Highlighted filing

2018

Assets$477,715
Liabilities$45,549
Net Assets$432,166

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $489,647Expenses 2010: $569,651Net Income 2010: -$80,0042010Expenses 2011: $595,2492011Expenses 2012: $535,3222012Expenses 2013: $503,0342013Revenue 2014: $513,990Expenses 2014: $551,310Net Income 2014: -$37,3202014Revenue 2015: $488,660Expenses 2015: $514,986Net Income 2015: -$26,3262015Revenue 2016: $512,915Expenses 2016: $514,713Net Income 2016: -$1,7982016Revenue 2017: $650,049Expenses 2017: $600,120Net Income 2017: $49,9292017Revenue 2018: $1,293,818Expenses 2018: $895,431Net Income 2018: $398,3872018Revenue 2019: $1,175,081Expenses 2019: $1,054,226Net Income 2019: $120,8552019Revenue 2020: $1,261,430Expenses 2020: $1,017,878Net Income 2020: $243,5522020Revenue 2021: $690,980Expenses 2021: $905,889Net Income 2021: -$214,9092021Revenue 2022: $1,574,455Expenses 2022: $1,330,481Net Income 2022: $243,9742022Revenue 2023: $527,410Expenses 2023: $922,490Net Income 2023: -$395,0802023Revenue 2024: $1,500,606Expenses 2024: $1,280,049Net Income 2024: $220,5572024

Highlighted filing

2018

Revenue$1,293,818
Expenses$895,431
Net Income$398,387
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 8, 2019
Return Version
2017v2.0
Gross Receipts
$1,293,818
Mission and Program Overview

Mission

Molokai occupational center provides opportunities for people with disabilities to be actively involved in determining how, and where they live, learn, work and play.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$14,037$423,760▲ $409,723
Cash and Non-Interest-Bearing Accounts$43,890$35,090▼ $8,800
Prepaid Expenses and Deferred Charges$8,967$9,122▲ $155
Land, Buildings, and Equipment, Net$10,151$8,308▼ $1,843
Pledges and Grants Receivable$4,622--
Total Assets$83,257$477,715▲ $394,458
Other Assets Total$1,590$1,435▼ $155
Liabilities
Accounts Payable and Accrued Expenses$13,247$38,749▲ $25,502
Other Liabilities$29,068--
Unsecured Notes Loans Payable$6,800$6,800→ $0
Total Liabilities$49,115$45,549▼ $3,566
Net Assets / Fund Balance
Unrestricted Net Assets$34,142$432,166▲ $398,024
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$34,142$432,166▲ $398,024
Total Liabilities and Net Assets / Fund Balance$83,257$477,715▲ $394,458

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$47,363$47,363
Equipment$753$37,469$38,222
Leasehold Improvements$7,555$15,112$22,667
Buildings$0$0$0
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tania JoaoExecutive DirectorFT$52,000$52,000

Board Members and Trustees

NameTitle
Charlotte SealesPresident
Doreen GasperVice President
Sarajane LarkinSecretary
Sharon SamonteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$140,699
Program Service Revenue
$1,153,119
Investment Income
$0
Other Revenue
$0
All Other Contributions
$30
Change in Net Assets
$398,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$615,412
Other Expenses$280,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$361,197$35,062-$396,259
Payroll Taxes$148,896$2,619-$151,515
Travel$62,048$1,866-$63,914
Current Officers, Directors, Trustees, and Key Employees$47,399$4,601-$52,000
Occupancy$24,072$14,787-$38,859
Office Expenses$10,197$8,309-$18,506
Other Employee Benefits$13,349$2,289-$15,638
Insurance$5,942$8,994-$14,936
Fees for Services Other$1,880$5,087-$6,967
Fees for Services Accounting-$3,660-$3,660
Advertising$3,658--$3,658
Other Expenses$2,491$0$0$2,491
Depreciation Depletion-$1,842-$1,842
Total Functional Expenses$805,122$90,309$0$895,431
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

The executive director and the board of directors review and approve the 990. Written approval is recorded in meeting minutes.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is in the bylaws and is monitored by all admin staff. Admin staff presents conflicts to the board of directors for a corrective plan.

Form 990, Part VI, Section B, Line 15

The executive director's salary is reviewed and evaluated by the board of directors. Key employee's salaries are reviewed and evaluated by the board of directors.

Form 990, Part VI, Section C, Line 19

Financial and governing documents are available upon reasonable request. The form 990 is available to the public via guidestar.

Filing and Contact Details

Filer

Filer Name
Molokai Occupational Center
EIN
99-0301923
Phone
8085533266
Address
PO BOX 1019, KAUNAKAKAI, HI 96748

Signing Officer

Name
Tania Joao
Title
Executive Director
Phone
8085533266
Signed
2019-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tania Joao
Formed
1990
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
46
Volunteers
10

Preparer

Firm
Easy Office dba Jitasa
Address
1750 W FRONT STREET SUITE 200, BOISE, ID 83702
Preparer
Mary Soper
Phone
2082874777
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0140699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0138087
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0128921
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0149853
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0152513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0710073
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01153119
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0511962
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0383994
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0338806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0361477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02749358
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.55642
IRS990ScheduleA/PublicSupportPY509Pct00.70912
IRS990ScheduleA/PublicSupportTotal509Amt01924886
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0890344
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0211112
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0133145
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0154713
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0145231
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01534545
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0890344
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0211112
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0133145
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0154713
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0145231
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01534545
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01293818
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0650049
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0512915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0488659
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0513990
IRS990ScheduleA/Total509Grp/TotalAmt03459431
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01293818
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0650049
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0512915
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0488659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0513990
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03459431
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0753
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037469
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038222
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07555
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt015112
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022667
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt047363
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt047363
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08308
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS REVIEW AND APPROVE THE 990. WRITTEN APPROVAL IS RECORDED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS IN THE BYLAWS AND IS MONITORED BY ALL ADMIN STAFF. ADMIN STAFF PRESENTS CONFLICTS TO THE BOARD OF DIRECTORS FOR A CORRECTIVE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND EVALUATED BY THE BOARD OF DIRECTORS. KEY EMPLOYEE'S SALARIES ARE REVIEWED AND EVALUATED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REASONABLE REQUEST. THE FORM 990 IS AVAILABLE TO THE PUBLIC VIA GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt083257
IRS990/TotalAssetsEOYAmt0477715
IRS990/TotalAssetsGrp/BOYAmt083257
IRS990/TotalAssetsGrp/EOYAmt0477715
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0140699
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090309
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0805122
IRS990/TotalFunctionalExpensesGrp/TotalAmt0895431
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049115
IRS990/TotalLiabilitiesEOYAmt045549
IRS990/TotalLiabilitiesGrp/BOYAmt049115
IRS990/TotalLiabilitiesGrp/EOYAmt045549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt034142
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0432166
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt010709
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt05557
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0805122
IRS990/TotalProgramServiceRevenueAmt01153119
IRS990/TotalReportableCompFromOrgAmt052000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01153119
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01293818
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt083257
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0477715
IRS990/TotReportableCompRltdOrgAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.06$0.65$1.50$1.28$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.01$0.43$0.53$0.92$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.03$0.82$1.57$1.33$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.13$0.58$0.69$0.91$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.12$0.80$1.26$1.02$0.24
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.03$0.55$1.18$1.05$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.48$0.05$0.43$1.29$0.90$0.40
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.05$0.03$0.65$0.60$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.04$0.05$0.01$0.51$0.51$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.06$0.01$0.49$0.51$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.04$0.04$0.51$0.55$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.04$0.07$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.03$0.07$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.05$0.13$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.06$0.18$0.49$0.57$0.08