Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Friends of Niu Valley Intermediate
EIN 99-0314726 • 501(c)3 • Honolulu, HI
Profile
provide the students with enriching programs other then the regular school programs and serving Niu Valley Middle School students, faculty, and administrators in our mission to provide a quality public school education for our students.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Down$93,107
Down $65,544 (-41%) from 2019
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$93,107
No earlier filing loaded for comparison.
Revenue
Down$58,735
Down $72,100 (-55%) from 2019
Expenses
Up$67,284
Up $19,370 (+40%) from 2019
Net Income
Down-$8,549
Down $91,470 (-110%) from 2019
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $93,107
- Liabilities
- -
- Net assets
- $93,107
- Revenue
- $58,735
- Expenses
- $67,284
- Net income
- -$8,549
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Oct 2, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $58,735
Mission and Program Overview
Mission
To provide support and funding to Niu Valley Middle School to enhance educational programs for students and to assist faculty and administration.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Direct student support: funding of student buses, field trips, intramurals, special education, 8th grade graduation, clubs such as leadership, science, art. | - | $34,657 |
| Overall school support: staff and admin support, campus beautification, purchase of new electronic marquee. | - | $27,244 |
| School Events: dance, movie nights, Fam Jam (large community family event) | - | $2,675 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Chelsea Mitschele | Recording Secretary | - | $0 | - | - |
| Brent Dillabaugh | President | PT | $0 | - | - |
| Katie Stula | Vice President | PT | $0 | - | - |
| Megan Ellis | Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Friends of Niu Valley Intermediate
- EIN
- 99-0314726
- Phone
- 8086341729
- Address
- 310 Halemaumau Street, Honolulu, HI 96821
Signing Officer
- Name
- Megan Ellis
- Title
- Treasurer
- Phone
- 8086341729
- Signed
- 2025-10-02
Supplemental Narrative
Additional Explanations
Part I, Line 16
“$2,708 - Organization's general operations: dues and fees, subscriptions, meeting supplies $64,576 - Public Middle School Support: faculty, school events, programs & clubs, buses, athletics”
Part I, Line 8
“$371 - Profit shares received from California Pizza Kitchen $365 - Profit shares received from Foodland”
Part V, Line 34
“A whole new exec board was voted in for new school year. Exec board officers listed in this filing are up to date.”
Part V, Line 35B
“I am a new exec treasurer this fiscal year. I was previously unaware of the categorized income and the need to file a 990-T. Will work on the filing that now.”
Raw XML Appendix171 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.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Megan Ellis |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8086341729 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 378 Kealahou St |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Honolulu |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96825 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 101656 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 93107 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | true |
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| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -8549 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 101656 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 93107 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 1291 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 1372 |
| IRS990EZ/GrossReceiptsAmt | 0 | 58735 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 1372 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
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| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 101656 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 93107 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 101656 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 93107 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Chelsea Mitschele |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Brent Dillabaugh |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Katie Stula |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Megan Ellis |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Recording Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherEmployeePaidOver100kCnt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 67284 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 736 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To provide support and funding to Niu Valley Middle School to enhance educational programs for students and to assist faculty and administration. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Overall school support: staff and admin support, campus beautification, purchase of new electronic marquee. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Direct student support: funding of student buses, field trips, intramurals, special education, 8th grade graduation, clubs such as leadership, science, art. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | School Events: dance, movie nights, Fam Jam (large community family event) |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 27244 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 34657 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 2675 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 1291 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 67284 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 64576 |
| IRS990EZ/TotalRevenueAmt | 0 | 58735 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https://sites.google.com/view/friends-of-nvms/home |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 56627 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 62474 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 53142 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 23123 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13823 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 209189 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1372 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 632 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2004 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 211193 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 0 |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 57999 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 63106 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 53142 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 23123 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13823 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 211193 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 57999 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 63106 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 53142 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 23123 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 13823 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 211193 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | $2,708 - Organization's general operations: dues and fees, subscriptions, meeting supplies $64,576 - Public Middle School Support: faculty, school events, programs & clubs, buses, athletics |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | $371 - Profit shares received from California Pizza Kitchen $365 - Profit shares received from Foodland |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A whole new exec board was voted in for new school year. Exec board officers listed in this filing are up to date. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | I am a new exec treasurer this fiscal year. I was previously unaware of the categorized income and the need to file a 990-T. Will work on the filing that now. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part V, Line 34 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part V, Line 35b |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Megan Ellis |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8086341729 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF NIU VALLEY INTERMEDIATE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 990314726 |
| ReturnHeader/Filer/PhoneNum | 0 | 8086341729 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 310 Halemaumau Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Honolulu |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96821 |
| ReturnHeader/ReturnTs | 0 | 2025-10-03T03:56:12Z |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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