Civic Intelligence

A Kula International

990 • Fiscal year 2019 • EIN 99-0307723

Aug 01, 2018 to Jul 31, 2019 • Filed on May 07, 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

65th percentile

0.20x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

95th percentile

3.95x

Higher debt load relative to revenue than 95% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

21st percentile

-9.1%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

37th percentile

-0.4%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-55%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,433,729

Down $6,474 (-0.4%) from 2018

Net Assets

Down

$1,142,863

Down $6,474 (-0.6%) from 2018

Liabilities

Flat

$290,866

Flat from 2018

Revenue

Down

$73,589

Down $88,454 (-55%) from 2018

Expenses

Down

$80,322

Down $84,648 (-51%) from 2018

Net Income

Down

-$6,733

Down $3,806 (-130%) from 2018

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

2019

Assets$1,433,729
Liabilities$290,866
Net Assets$1,142,863

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

2019

Revenue$73,589
Expenses$80,322
Net Income-$6,733
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
May 7, 2019
Return Version
2018v3.2
Gross Receipts
$73,589
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$1,345,891$1,345,891→ $0
Rtn Earn Endowment Incm Other Fnds$1,112,559$1,106,085▼ $6,474
Cash and Non-Interest-Bearing Accounts$120,312$113,838▼ $6,474
Cap Stk Tr Prin Current Funds$36,778$36,778→ $0
Total Assets$1,440,203$1,433,729▼ $6,474
Other Assets Total$-26,000$-26,000→ $0
Liabilities
Other Liabilities$290,866$290,866→ $0
Total Liabilities$290,866$290,866→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,149,337$1,142,863▼ $6,474
Total Liabilities and Net Assets / Fund Balance$1,440,203$1,433,729▼ $6,474

Asset Categories

AssetBook ValueDepreciationBasis
Land$972,551-$972,551
Buildings$119,224$631,680$750,904
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeffrey S LindnerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$73,589
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-6,733
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$80,322
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$57,462--$57,462
Occupancy$10,088--$10,088
Fees for Services Accounting$6,972--$6,972
Insurance$5,441--$5,441
Information Technology$210--$210
Fees for Services Management$145--$145
Office Expenses$4--$4
Total Functional Expenses$80,322$0$0$80,322
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
2019-05-07
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 57,462 0 0

Raw XML Appendix279 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.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01440203
IRS990/TotalAssetsEOYAmt01433729
IRS990/TotalAssetsGrp/BOYAmt01440203
IRS990/TotalAssetsGrp/EOYAmt01433729
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt080322
IRS990/TotalFunctionalExpensesGrp/TotalAmt080322
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0290866
IRS990/TotalLiabilitiesEOYAmt0290866
IRS990/TotalLiabilitiesGrp/BOYAmt0290866
IRS990/TotalLiabilitiesGrp/EOYAmt0290866
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01149337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01142863
IRS990/TotalOtherProgSrvcExpenseAmt080322
IRS990/TotalProgramServiceExpensesAmt080322
IRS990/TotalProgramServiceRevenueAmt073589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073589
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt073589
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01440203
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01433729
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/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY S LINDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08088220033
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-07
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/AtSubmissionCreationDeviceId0105765E572DEB4DC3E7ACB4146B0BE8786E2D991
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03C447B52EDA81D7B25DB4365A25C9B70E197B25D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-05-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:48:52
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/PreparationDt02020-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID J BLOCKOWICZ
ReturnHeader/ReturnTs02020-05-12T08:48:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

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
2019Detailed filing. Detailed filing data is available for this year.$1.43$0.29$1.14$0.07$0.08$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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