Civic Intelligence

Pa'Ia Youth Council Inc

EIN 99-0309263 • 501(c)3 • Paia, HI

Profile

To provide a safe place emotionally and physically for the youth of pa'ia and surrounding communities which offers a variety of social, educational, cultural, vocational, and recreational activities.

PO Box 790999Paia, HI 96779

pyccmaui.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.02x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$84,597

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

43rd percentile

0.5%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-7.0%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$900,444

Up $4,081 (+0.5%) from 2023

Liabilities

Up

$16,815

Up $15,385 (+1076%) from 2023

Net Assets

Down

$883,629

Down $11,304 (-1.3%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin47th percentile

Revenue

Down

$868,857

Down $65,272 (-7.0%) from 2023

Expenses

Down

$843,670

Down $26,196 (-3.0%) from 2023

Net Income

Down

$25,187

Down $39,076 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $445,656Liabilities 2011: $18,772Net Assets 2011: $426,8842011Assets 2012: $354,286Liabilities 2012: $0Net Assets 2012: $354,2862012Assets 2013: $329,991Liabilities 2013: $0Net Assets 2013: $329,9912013Assets 2014: $404,214Liabilities 2014: $10,052Net Assets 2014: $394,1622014Assets 2015: $445,441Liabilities 2015: $56Net Assets 2015: $445,3852015Assets 2016: $434,288Liabilities 2016: $52Net Assets 2016: $434,2362016Assets 2017: $461,704Liabilities 2017: $53Net Assets 2017: $461,6512017Assets 2018: $480,231Liabilities 2018: $60Net Assets 2018: $480,1712018Assets 2019: $460,528Liabilities 2019: $5,054Net Assets 2019: $455,4742019Assets 2020: $633,453Liabilities 2020: $822Net Assets 2020: $632,6312020Assets 2021: $681,858Liabilities 2021: $45Net Assets 2021: $681,8132021Assets 2022: $830,681Liabilities 2022: $11Net Assets 2022: $830,6702022Assets 2023: $896,363Liabilities 2023: $1,430Net Assets 2023: $894,9332023Assets 2024: $900,444Liabilities 2024: $16,815Net Assets 2024: $883,6292024

Highlighted filing

2024

Assets$900,444
Liabilities$16,815
Net Assets$883,629
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $582,8022011Expenses 2012: $602,6142012Expenses 2013: $510,5162013Revenue 2014: $621,548Expenses 2014: $557,377Net Income 2014: $64,1712014Revenue 2015: $664,865Expenses 2015: $613,642Net Income 2015: $51,2232015Revenue 2016: $601,687Expenses 2016: $612,836Net Income 2016: -$11,1492016Revenue 2017: $606,347Expenses 2017: $578,932Net Income 2017: $27,4152017Revenue 2018: $624,415Expenses 2018: $605,895Net Income 2018: $18,5202018Revenue 2019: $731,336Expenses 2019: $756,033Net Income 2019: -$24,6972019Revenue 2020: $906,770Expenses 2020: $729,613Net Income 2020: $177,1572020Revenue 2021: $774,495Expenses 2021: $725,313Net Income 2021: $49,1822021Revenue 2022: $908,151Expenses 2022: $759,294Net Income 2022: $148,8572022Revenue 2023: $934,129Expenses 2023: $869,866Net Income 2023: $64,2632023Revenue 2024: $868,857Expenses 2024: $843,670Net Income 2024: $25,1872024

Highlighted filing

2024

Revenue$868,857
Expenses$843,670
Net Income$25,187
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$900,444
Liabilities
$16,815
Net assets
$883,629
Revenue
$868,857
Expenses
$843,670
Net income
$25,187
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.00$0.17$8.84$8.69$8.44$0.25
2023Detailed filing. Detailed filing data is available for this year.$8.96$0.01$8.95$9.34$8.70$0.64
2022Detailed filing. Detailed filing data is available for this year.$8.31$0.00$8.31$9.08$7.59$1.49
2021Detailed filing. Detailed filing data is available for this year.$6.82$0.00$6.82$7.74$7.25$0.49
2020Detailed filing. Detailed filing data is available for this year.$6.33$0.01$6.33$9.07$7.30$1.77
2019Detailed filing. Detailed filing data is available for this year.$4.61$0.05$4.55$7.31$7.56$0.25
2018Detailed filing. Detailed filing data is available for this year.$4.80$0.00$4.80$6.24$6.06$0.19
2017Detailed filing. Detailed filing data is available for this year.$4.62$0.00$4.62$6.06$5.79$0.27
2016Detailed filing. Detailed filing data is available for this year.$4.34$0.00$4.34$6.02$6.13$0.11
2015Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$6.65$6.14$0.51
2014Detailed filing. Detailed filing data is available for this year.$4.04$0.10$3.94$6.22$5.57$0.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.00$3.30$5.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$0.00$3.54$6.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$0.19$4.27$5.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 4, 2024
Return Version
2023v5.0
Gross Receipts
$868,857
Mission and Program Overview

Mission

To provide a safe place emotionally and physically for the youth of pa'ia and surrounding communities which offers a variety of social, educational, cultural, vocational, and recreational activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$490,717$534,820▲ $44,103
Land, Buildings, and Equipment, Net$162,141$222,208▲ $60,067
Pledges and Grants Receivable$112,497$40,000▼ $72,497
Prepaid Expenses and Deferred Charges$9,138$5,752▼ $3,386
Savings and Temporary Cash Investments$5--
Total Assets$896,363$900,444▲ $4,081
Other Assets Total$121,865$97,664▼ $24,201
Liabilities
Accounts Payable and Accrued Expenses$1,430$16,815▲ $15,385
Total Liabilities$1,430$16,815▲ $15,385
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$786,098$793,545▲ $7,447
Net Assets With Donor Restrictions$108,835$90,084▼ $18,751
Total Net Assets Fund Balance$894,933$883,629▼ $11,304
Total Liabilities and Net Assets / Fund Balance$896,363$900,444▲ $4,081

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$180,412$402,333$582,745
Equipment$41,796$125,698$167,494
Other Assets Org$400--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susun WhiteExecutive DiFT$82,546$2,051$84,597

Board Members and Trustees

NameTitle
Billy JalbertPresident
Andrea KealohaDirector
Cindy HanscamDirector
Jack DuganDirector
Martin LennyDirector
Pete JalbertSecretary
Salma AnsariTreasurer
Lisa StarrVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$843,522
Program Service Revenue
$14,400
Investment Income
$24
Other Revenue
$10,911
All Other Contributions
$395,253
Change in Net Assets
$25,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$614,989
Other Expenses$223,681
Grants and Similar Amounts Paid$5,000
Total Fundraising Expense$3,600
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$391,924$43,526-$435,450
Current Officers, Directors, Trustees, and Key Employees$76,134$8,459-$84,593
Other Employee Benefits$43,391$4,291-$47,682
Payroll Taxes$42,538$4,726-$47,264
Occupancy$40,528--$40,528
All Other Expenses$23,481$10,920$6$34,407
Depreciation Depletion$31,716$647-$32,363
Insurance$16,870$1,008-$17,878
Fees for Services Accounting-$14,752-$14,752
Other Expenses$8,889--$8,889
Office Expenses$3,592-$3,594$7,186
Grants to Domestic Individuals$5,000--$5,000
Fees for Services Other$3,969$209-$4,178
Travel$267--$267
Total Functional Expenses$751,532$88,538$3,600$843,670
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 2

“Billy jalbert pete jalbert president secretary brothers”

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

“The financial committee reviews the 990 then recommends approval to the whole board.”

Form 990, Page 6, Part VI, Line 12C

“All employees and board of directors are to bring forward any conflict of interest issues on a continuing basis.”

Form 990, Page 6, Part VI, Line 15A

“Executive director's compensation is set by policy and what is standard for the income level of the organization according to the non-profit times.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for employees is reviewed and approved by the executive director annually.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
PA'IA YOUTH COUNCIL INC
EIN
99-0309263
Phone
8085798354
Address
PO BOX 790999, PAIA, HI 96779
Doing Business As
Paia Youth & Cultural Center

Signing Officer

Name
Susun White
Title
Executive Director
Phone
8085798354
Signed
2024-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Billy Jalbert
Formed
1995
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
15
Volunteers
50

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Paia youth council, inc. Is exempt from federal income taxes pursuant to internal revenue code section 501(c)(3), and exempt from state income taxes under section 237-23(b) of the hawaii revised statutes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years 2024 and 2023. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawaii. The organization is generally no longer subject to examination by the internal revenue service for years before 2021.”

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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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PAIA YOUTH COUNCIL, INC. IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23(B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS 2024 AND 2023. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BILLY JALBERT PETE JALBERT PRESIDENT SECRETARY BROTHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL COMMITTEE REVIEWS THE 990 THEN RECOMMENDS APPROVAL TO THE WHOLE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL EMPLOYEES AND BOARD OF DIRECTORS ARE TO BRING FORWARD ANY CONFLICT OF INTEREST ISSUES ON A CONTINUING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY POLICY AND WHAT IS STANDARD FOR THE INCOME LEVEL OF THE ORGANIZATION ACCORDING TO THE NON-PROFIT TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR EMPLOYEES IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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