Civic Intelligence

A Kula International

990 • Fiscal year 2018 • EIN 99-0307723

Aug 01, 2017 to Jul 31, 2018 • Filed on May 10, 2019

4551 Kapuna RdKilauea, HI 96754

(808) 822-0033

Siviq Scores

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

Liabilities / Assets

64th percentile

0.20x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

1.79x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

48th percentile

0.6%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

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

Assets

Up

$1,440,203

Up $7,883 (+0.6%) from 2017

Net Assets

Down

$1,149,337

Down $2,927 (-0.3%) from 2017

Liabilities

Up

$290,866

Up $10,810 (+3.9%) from 2017

Revenue

Down

$162,043

Down $45,824 (-22%) from 2017

Expenses

Down

$164,970

Down $47,429 (-22%) from 2017

Net Income

Up

-$2,927

Up $1,605 (+35%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,181,725Liabilities 2010: $0Net Assets 2010: $1,181,7252010Assets 2011: $1,180,348Liabilities 2011: $0Net Assets 2011: $1,180,3482011Assets 2015: $1,411,899Liabilities 2015: $281,056Net Assets 2015: $1,130,8432015Assets 2016: $1,436,853Liabilities 2016: $280,056Net Assets 2016: $1,156,7972016Assets 2017: $1,432,320Liabilities 2017: $280,056Net Assets 2017: $1,152,2642017Assets 2018: $1,440,203Liabilities 2018: $290,866Net Assets 2018: $1,149,3372018Assets 2019: $1,433,729Liabilities 2019: $290,866Net Assets 2019: $1,142,8632019Assets 2020: $1,450,519Liabilities 2020: $280,905Net Assets 2020: $1,169,6142020Assets 2021: $1,511,586Liabilities 2021: $0Net Assets 2021: $1,511,5862021Assets 2022: $1,421,514Liabilities 2022: $993Net Assets 2022: $1,420,5212022Assets 2023: $1,467,284Liabilities 2023: $1,559Net Assets 2023: $1,465,7252023Assets 2024: $1,355,152Liabilities 2024: $2,045Net Assets 2024: $1,353,1072024

Highlighted filing

2018

Assets$1,440,203
Liabilities$290,866
Net Assets$1,149,337

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $17,947Expenses 2010: $106,598Net Income 2010: -$88,6512010Revenue 2011: $20,430Expenses 2011: $21,807Net Income 2011: -$1,3772011Revenue 2015: $178,671Expenses 2015: $171,428Net Income 2015: $7,2432015Revenue 2016: $200,186Expenses 2016: $174,624Net Income 2016: $25,5622016Revenue 2017: $207,867Expenses 2017: $212,399Net Income 2017: -$4,5322017Revenue 2018: $162,043Expenses 2018: $164,970Net Income 2018: -$2,9272018Revenue 2019: $73,589Expenses 2019: $80,322Net Income 2019: -$6,7332019Revenue 2020: $352,426Expenses 2020: $50,024Net Income 2020: $302,4022020Revenue 2021: $187,210Expenses 2021: $151,947Net Income 2021: $35,2632021Revenue 2022: $70,214Expenses 2022: $161,280Net Income 2022: -$91,0662022Revenue 2023: $160,531Expenses 2023: $152,917Net Income 2023: $7,6142023Revenue 2024: $70,585Expenses 2024: $189,939Net Income 2024: -$119,3542024

Highlighted filing

2018

Revenue$162,043
Expenses$164,970
Net Income-$2,927
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
May 10, 2019
Return Version
2017v2.3
Gross Receipts
$162,043
Mission and Program Overview

Mission

Form 990 - organization's mission or most significant activities. Akula hawaii is a k through 12 school operating on the north shore of kauai. The mission of akula hawaii is to empower students with freedom in knowledge and action centered in self awareness, and to bring new respect of hawaiian culture and religion that recognized the sacred oneness in the whole of nature.

Form 990 - organization's mission or most significant activities. The primary purpose of this organization was to operate a private school for grades 7 to 12, providing quality education not available in public schools, all within a co-educational curriculum. As of july 31, 2009, due to a lack of local support and parent involvement, a kula international discontinued providing education to the local community. The organization continued to evaluate what it will do with its facilities and whether reorganization of the school would receive the support of the community. It did not have the financial resources to operate. The minimal upkeep of the physical facilities was provided by a former benefactor. An independent educator has arranged to utilize a kula's facilities to provide an educational experience within the community. A kula has no involvement in managing or operating this educational function. A kula only facilitates the process through use of the physical property. A kula is re

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,366,689$1,345,891▼ $20,798
Rtn Earn Endowment Incm Other Fnds$1,115,486$1,112,559▼ $2,927
Cash and Non-Interest-Bearing Accounts$91,631$120,312▲ $28,681
Cap Stk Tr Prin Current Funds$36,778$36,778→ $0
Total Assets$1,432,320$1,440,203▲ $7,883
Other Assets Total$-26,000$-26,000→ $0
Liabilities
Other Liabilities$280,056$290,866▲ $10,810
Total Liabilities$280,056$290,866▲ $10,810
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,152,264$1,149,337▼ $2,927
Total Liabilities and Net Assets / Fund Balance$1,432,320$1,440,203▲ $7,883

Asset Categories

AssetBook ValueDepreciationBasis
Land$972,551-$972,551
Buildings$119,224$631,680$750,904
Equipment$218,749-$218,749
Other Land Buildings$35,367-$35,367
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeffrey S LindnerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$162,043
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,970
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$120,610--$120,610
Depreciation Depletion$20,798--$20,798
Occupancy$14,039--$14,039
Insurance$5,434--$5,434
Fees for Services Accounting$3,516--$3,516
Office Expenses$273--$273
Information Technology$156--$156
Fees for Services Management$144--$144
Total Functional Expenses$164,970$0$0$164,970
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
Loan Trustee$290,866
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 9

Jeffrey s lindner po box 518 anahola, hi 96703

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

Form 990, part vi, line 11b - organization's process to review form 990. No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Form 990, part vi, line 19 - governing documents disclosure explanation. No documents are available to the public.

Filing and Contact Details

Filer

Filer Name
A Kula International
EIN
99-0307723
Phone
8088220033
Address
4551 KAPUNA RD, KILAUEA, HI 96754

Signing Officer

Name
Jeffrey S Lindner
Title
Trustee
Phone
8088220033
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey S Lindner
Legal Domicile
Hi
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Blockowicz & Tognocchi Llp
Address
2525 GROSS POINT RD, EVANSTON, IL 60201-4928
Preparer
David J Blockowicz
Phone
8478860773
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Form 990 - organization's mission or most significant activities. The primary purpose of this organization was to operate a private school for grades 7 to 12, providing quality education not available in public schools, all within a co-educational curriculum. As of july 31, 2009, due to a lack of local support and parent involvement, a kula international discontinued providing education to the local community. The organization continued to evaluate what it will do with its facilities and whether reorganization of the school would receive the support of the community. It did not have the financial resources to operate. The minimal upkeep of the physical facilities was provided by a former benefactor. An independent educator has arranged to utilize a kula's facilities to provide an educational experience within the community. A kula has no involvement in managing or operating this educational function. A kula only facilitates the process through use of the physical property. A kula is responsible for the maintenace and repair of the facility. The financial bookkeeping was provided by a former benefactor. No personal benefit was gained. Any services provided were for the community. This tax return was prepared "pro-bono" since this entity has no financial resources to engage professional help to meet its obligations to report its operations for the past year. This tax return is delinquent. The taxpayer did not focus on the compliance issue of filing a tax return. Because the primary person employed by a former benefactor who knew of these complance issues had left employment.

Form 990, Page 2, Part III, Line 4D

SEE SCHEDULE O

Form 990, Part IX, Line 11G

Outside contractural 109,800 0 0 other 10,810 0 0 total 120,610 0 0

Raw XML Appendix283 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/ExplanationTxt0FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES. THE PRIMARY PURPOSE OF THIS ORGANIZATION WAS TO OPERATE A PRIVATE SCHOOL FOR GRADES 7 TO 12, PROVIDING QUALITY EDUCATION NOT AVAILABLE IN PUBLIC SCHOOLS, ALL WITHIN A CO-EDUCATIONAL CURRICULUM. AS OF JULY 31, 2009, DUE TO A LACK OF LOCAL SUPPORT AND PARENT INVOLVEMENT, A KULA INTERNATIONAL DISCONTINUED PROVIDING EDUCATION TO THE LOCAL COMMUNITY. THE ORGANIZATION CONTINUED TO EVALUATE WHAT IT WILL DO WITH ITS FACILITIES AND WHETHER REORGANIZATION OF THE SCHOOL WOULD RECEIVE THE SUPPORT OF THE COMMUNITY. IT DID NOT HAVE THE FINANCIAL RESOURCES TO OPERATE. THE MINIMAL UPKEEP OF THE PHYSICAL FACILITIES WAS PROVIDED BY A FORMER BENEFACTOR. AN INDEPENDENT EDUCATOR HAS ARRANGED TO UTILIZE A KULA'S FACILITIES TO PROVIDE AN EDUCATIONAL EXPERIENCE WITHIN THE COMMUNITY. A KULA HAS NO INVOLVEMENT IN MANAGING OR OPERATING THIS EDUCATIONAL FUNCTION. A KULA ONLY FACILITATES THE PROCESS THROUGH USE OF THE PHYSICAL PROPERTY. A KULA IS RESPONSIBLE FOR THE MAINTENACE AND REPAIR OF THE FACILITY. THE FINANCIAL BOOKKEEPING WAS PROVIDED BY A FORMER BENEFACTOR. NO PERSONAL BENEFIT WAS GAINED. ANY SERVICES PROVIDED WERE FOR THE COMMUNITY. THIS TAX RETURN WAS PREPARED "PRO-BONO" SINCE THIS ENTITY HAS NO FINANCIAL RESOURCES TO ENGAGE PROFESSIONAL HELP TO MEET ITS OBLIGATIONS TO REPORT ITS OPERATIONS FOR THE PAST YEAR. THIS TAX RETURN IS DELINQUENT. THE TAXPAYER DID NOT FOCUS ON THE COMPLIANCE ISSUE OF FILING A TAX RETURN. BECAUSE THE PRIMARY PERSON EMPLOYED BY A FORMER BENEFACTOR WHO KNEW OF THESE COMPLANCE ISSUES HAD LEFT EMPLOYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JEFFREY S LINDNER PO BOX 518 ANAHOLA, HI 96703
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990. NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION. NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUTSIDE CONTRACTURAL 109,800 0 0 OTHER 10,810 0 0 TOTAL 120,610 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01432320
IRS990/TotalAssetsEOYAmt01440203
IRS990/TotalAssetsGrp/BOYAmt01432320
IRS990/TotalAssetsGrp/EOYAmt01440203
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0164970
IRS990/TotalFunctionalExpensesGrp/TotalAmt0164970
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0280056
IRS990/TotalLiabilitiesEOYAmt0290866
IRS990/TotalLiabilitiesGrp/BOYAmt0280056
IRS990/TotalLiabilitiesGrp/EOYAmt0290866
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01152264
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01149337
IRS990/TotalOtherProgSrvcExpenseAmt0164970
IRS990/TotalProgramServiceExpensesAmt0164970
IRS990/TotalProgramServiceRevenueAmt0162043
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0162043
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0162043
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01432320
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01440203
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 518
IRS990/USAddress/CityNm0ANAHOLA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096703
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY S LINDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08088220033
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A KULA INTERNATIONAL
ReturnHeader/Filer/BusinessNameControlTxt0AKUL
ReturnHeader/Filer/EIN0990307723
ReturnHeader/Filer/PhoneNum08088220033
ReturnHeader/Filer/USAddress/AddressLine1Txt04551 KAPUNA RD
ReturnHeader/Filer/USAddress/CityNm0KILAUEA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096754
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A7C22AA24D7A78CE5033AEF849F0E3A860488B27
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A7C22AA24D7A78CE5033AEF849F0E3A860488B27
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-05-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:16:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200195759
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLOCKOWICZ & TOGNOCCHI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02525 GROSS POINT RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EVANSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0602014928
ReturnHeader/PreparerPersonGrp/PhoneNum08478860773
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID J BLOCKOWICZ
ReturnHeader/ReturnTs02019-05-07T09:16:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.35$0.07$0.19$0.12
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$0.16$0.15$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$0.07$0.16$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.00$1.51$0.19$0.15$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.28$1.17$0.35$0.05$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.29$1.14$0.07$0.08$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.44$0.29$1.15$0.16$0.16$0.00
2017Summary only. Only limited summary data is available for this year.$1.43$0.28$1.15$0.21$0.21$0.00
2016Summary only. Only limited summary data is available for this year.$1.44$0.28$1.16$0.20$0.17$0.03
2015Summary only. Only limited summary data is available for this year.$1.41$0.28$1.13$0.18$0.17$0.01
2011Summary only. Only limited summary data is available for this year.$1.18$0.00$1.18$0.02$0.02$0.00
2010Summary only. Only limited summary data is available for this year.$1.18$0.00$1.18$0.02$0.11$0.09