Civic Intelligence

Big Island Yoga Center

EIN 99-0327228 • 501(c)3 • Kealakekua, HI

Profile

Education

PO Box 2233Kealakekua, HI 96750
Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

15th percentile

-43%

Higher net margin than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

28th percentile

-28%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-54%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$40,387

Down $15,681 (-28%) from 2023

Liabilities

Down

$106

Down $1,442 (-93%) from 2023

Net Assets

Down

$40,281

Down $14,239 (-26%) from 2023

Revenue

Down

$32,920

Down $39,375 (-54%) from 2023

Expenses

Down

$47,159

Down $21,969 (-32%) from 2023

Net Income

Down

-$14,239

Down $17,406 (-550%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2010: $22,441Net Assets 2010: $22,4412010Assets 2011: $23,890Net Assets 2011: $23,8902011Assets 2014: $36,031Liabilities 2014: $1,384Net Assets 2014: $34,6472014Assets 2015: $45,913Liabilities 2015: $321Net Assets 2015: $45,5922015Assets 2016: $56,114Liabilities 2016: $512Net Assets 2016: $55,6022016Assets 2017: $54,610Liabilities 2017: $1,028Net Assets 2017: $53,5822017Assets 2018: $41,645Liabilities 2018: $345Net Assets 2018: $41,3002018Assets 2019: $49,187Liabilities 2019: $868Net Assets 2019: $48,3192019Assets 2020: $55,389Liabilities 2020: $02020Assets 2021: $59,693Liabilities 2021: $18Net Assets 2021: $59,6752021Assets 2022: $52,908Liabilities 2022: $1,555Net Assets 2022: $51,3532022Assets 2023: $56,068Liabilities 2023: $1,548Net Assets 2023: $54,5202023Assets 2024: $40,387Liabilities 2024: $106Net Assets 2024: $40,2812024

Highlighted filing

2024

Assets$40,387
Liabilities$106
Net Assets$40,281

Operations Trend

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

$100K$50K$0-$50KRevenue 2010: $45,953Expenses 2010: $47,097Net Income 2010: -$1,1442010Revenue 2011: $35,903Expenses 2011: $34,454Net Income 2011: $1,4492011Revenue 2014: $55,740Expenses 2014: $47,985Net Income 2014: $7,7552014Revenue 2015: $62,351Expenses 2015: $51,406Net Income 2015: $10,9452015Revenue 2016: $75,418Expenses 2016: $65,408Net Income 2016: $10,0102016Revenue 2017: $62,644Expenses 2017: $64,664Net Income 2017: -$2,0202017Revenue 2018: $65,247Expenses 2018: $77,529Net Income 2018: -$12,2822018Revenue 2019: $76,132Expenses 2019: $69,113Net Income 2019: $7,0192019Revenue 2020: $62,724Expenses 2020: $55,655Net Income 2020: $7,0692020Revenue 2021: $48,683Expenses 2021: $44,396Net Income 2021: $4,2872021Revenue 2022: $65,422Expenses 2022: $73,744Net Income 2022: -$8,3222022Revenue 2023: $72,295Expenses 2023: $69,128Net Income 2023: $3,1672023Revenue 2024: $32,920Expenses 2024: $47,159Net Income 2024: -$14,2392024

Highlighted filing

2024

Revenue$32,920
Expenses$47,159
Net Income-$14,239

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.4$0.11$40.3$32.9$47.2$14.2
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$56.1$1.55$54.5$72.3$69.1$3.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$52.9$1.56$51.4$65.4$73.7$8.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.7$0.02$59.7$48.7$44.4$4.29
2020Summary only. Only limited summary data is available for this year.$55.4$0.00$62.7$55.7$7.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$49.2$0.87$48.3$76.1$69.1$7.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.6$0.35$41.3$65.2$77.5$12.3
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$54.6$1.03$53.6$62.6$64.7$2.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$56.1$0.51$55.6$75.4$65.4$10.0
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.9$0.32$45.6$62.4$51.4$10.9
2014Detailed filing. Detailed filing data is available for this year.$36.0$1.38$34.6$55.7$48.0$7.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.9$23.9$35.9$34.5$1.45
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.4$22.4$46.0$47.1$1.14
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 15, 2015
Return Version
2014v5.0
Gross Receipts
$63,023
Mission and Program Overview

Mission

Big island yoga center is a community-based studio, founded by certified iyengar yoga teacher darina archer in 1989. The center is dedicated to promoting the practice and teaching of traditional alignment based yoga.

Education

Program Services

DescriptionGrantsExpenses
OFFERED PERIODIC WORKSHOPS WITH VISITING SENIOR TEACHERS WITH 30 STUDENTS PER SESSION, 2 WORKSHOPS-$35,697
PROVIDED DAILY CLASSES (12 PER WEEK) OPEN TO THE PUBLIC. SERVED 80-90 STUDENTS PER WEEK (52 WEEKS PER YEAR)-$27,325
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOANNE MURRAYPresidentPT$0--
STEPHANIE CONANTVice-President-$0--
JULIE BENKOFSKY-WEBBSecretary-$0--
JOAN HUGHESTreasurer-$0--
DAVID JOHNSONDirector-$0--
REAGAN BREENDirector-$0--
CORAL MACKDirector-$0--
KARIN SHAWAdr-$0--
Filing and Contact Details

Filer

Filer Name
Big Island Yoga Center
EIN
99-0327228
Phone
8083299642
Address
PO Box 2233, Kealakekua, HI 96750

Signing Officer

Name
Joan Hughes
Title
Treasurer
Phone
8083299642
Signed
2015-04-15

Preparer

Firm
Bean Counter Ltd
Address
PO Box 630, Holualoa, HI 96725
Preparer
Laura Brown
Phone
8083221600
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

RENTAL INCOME 27325.

Form 990EZ, Part I, Line 16

Advertising 1344. Bank charges 998. Ge tax 1537. Studio supplies 6052. Depreciation 31. Travel 196. Finance charge 65. Class expense 923. Charity 100.

Raw XML Appendix175 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JOAN HUGHES
IRS990EZ/BooksInCareOfDetail/PhoneNum08089299243
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 6432
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ocean View
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096737
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt026803
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt035973
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt073
IRS990EZ/CostOfGoodsSoldAmt07283
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07755
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt027017
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt026892
IRS990EZ/Form990TotalAssetsGrp/EOYAmt036031
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-412
IRS990EZ/GrossReceiptsAmt063023
IRS990EZ/GrossSalesOfInventoryAmt06871
IRS990EZ/GroupExemptionNum00501
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt015
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt04405
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt026892
IRS990EZ/NetAssetsOrFundBalancesEOYAmt034647
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt026892
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt034647
IRS990EZ/OccupancyRentUtltsAndMaintAmt09350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOANNE MURRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEPHANIE CONANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JULIE BENKOFSKY-WEBB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOAN HUGHES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5REAGAN BREEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CORAL MACK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7KARIN SHAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice-President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7ADR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt089
IRS990EZ/OtherAssetsTotalDetail/EOYAmt058
IRS990EZ/OtherExpensesTotalAmt011246
IRS990EZ/OtherRevenueTotalAmt027325
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Education
IRS990EZ/PrintingPublicationsPostageAmt0372
IRS990EZ/ProgramServiceRevenueAmt024334
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED DAILY CLASSES (12 PER WEEK) OPEN TO THE PUBLIC. SERVED 80-90 STUDENTS PER WEEK (52 WEEKS PER YEAR)
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1OFFERED PERIODIC WORKSHOPS WITH VISITING SENIOR TEACHERS WITH 30 STUDENTS PER SESSION, 2 WORKSHOPS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt027325
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt135697
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01384
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt047985
IRS990EZ/TotalProgramServiceExpensesAmt063022
IRS990EZ/TotalRevenueAmt055740
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt073
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01963
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01721
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0614
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02935
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07306
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt015
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt077
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt062934
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt041956
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt034631
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt036705
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt046278
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0222504
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt077
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0229810
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt063007
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt043919
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt036352
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt037319
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt049213
IRS990ScheduleA/Total509Grp/TotalAmt0229810
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0229887
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENTAL INCOME 27325.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADVERTISING 1344. BANK CHARGES 998. GE TAX 1537. STUDIO SUPPLIES 6052. DEPRECIATION 31. TRAVEL 196. FINANCE CHARGE 65. CLASS EXPENSE 923. CHARITY 100.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOAN HUGHES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08083299642
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Big Island Yoga Center
ReturnHeader/Filer/BusinessNameControlTxt0BIGI
ReturnHeader/Filer/EIN0990327228
ReturnHeader/Filer/PhoneNum08083299642
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2233
ReturnHeader/Filer/USAddress/CityNm0Kealakekua
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096750
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bean Counter Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 630
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Holualoa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096725
ReturnHeader/PreparerPersonGrp/PhoneNum08083221600
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA BROWN
ReturnHeader/ReturnTs02015-04-15T18:28:46-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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No mirrored PDF or thumbnail assets are attached yet.