Civic Intelligence

Honolulu Gay & Lesbian Cultural Foundation

EIN 99-0327540 • 501(c)3 • Honolulu, HI

1670 Makaloa Street 204 PMB 370Honolulu, HI 96814

hglcf.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

11th percentile

-73%

Higher net margin than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

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 2022

Asset Growth

31st percentile

-22%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-18%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$29,457

Down $8,118 (-22%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$29,457

Down $8,118 (-22%) from 2021

Operations
Liabilities / Revenue62nd percentileNet Margin11th percentile

Revenue

Down

$11,155

Down $2,403 (-18%) from 2021

Expenses

Up

$19,273

Up $3,516 (+22%) from 2021

Net Income

Down

-$8,118

Down $5,919 (-269%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$40K$30K$20K$10K$0Assets 2011: $8,994Liabilities 2011: $02011Assets 2012: $14,970Liabilities 2012: $02012Assets 2013: $10,094Liabilities 2013: $02013Assets 2014: $8,643Liabilities 2014: $02014Assets 2015: $8,614Liabilities 2015: $02015Assets 2016: $19,676Liabilities 2016: $0Net Assets 2016: $19,6762016Assets 2017: $13,313Liabilities 2017: $0Net Assets 2017: $13,3132017Assets 2018: $19,579Liabilities 2018: $0Net Assets 2018: $19,5792018Assets 2019: $25,189Liabilities 2019: $0Net Assets 2019: $25,1892019Assets 2020: $39,774Liabilities 2020: $0Net Assets 2020: $39,7742020Assets 2021: $37,575Liabilities 2021: $0Net Assets 2021: $37,5752021Assets 2022: $29,457Liabilities 2022: $0Net Assets 2022: $29,4572022

Highlighted filing

2022

Assets$29,457
Liabilities$0
Net Assets$29,457
Open 2022 Filing

Operations Trend

Revenue Growth35th percentile

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

$100K$50K$0-$50KRevenue 2011: $50,752Expenses 2011: $49,909Net Income 2011: $8432011Revenue 2012: $45,252Expenses 2012: $39,276Net Income 2012: $5,9762012Revenue 2013: $41,194Expenses 2013: $46,070Net Income 2013: -$4,8762013Revenue 2014: $44,932Expenses 2014: $46,383Net Income 2014: -$1,4512014Revenue 2015: $57,410Expenses 2015: $57,439Net Income 2015: -$292015Revenue 2016: $58,631Expenses 2016: $49,035Net Income 2016: $9,5962016Revenue 2017: $65,185Expenses 2017: $71,410Net Income 2017: -$6,2252017Revenue 2018: $92,527Expenses 2018: $86,261Net Income 2018: $6,2662018Revenue 2019: $56,288Expenses 2019: $50,678Net Income 2019: $5,6102019Revenue 2020: $23,998Expenses 2020: $9,413Net Income 2020: $14,5852020Revenue 2021: $13,558Expenses 2021: $15,757Net Income 2021: -$2,1992021Revenue 2022: $11,155Expenses 2022: $19,273Net Income 2022: -$8,1182022

Highlighted filing

2022

Revenue$11,155
Expenses$19,273
Net Income-$8,118
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,457
Liabilities
$0
Net assets
$29,457
Revenue
$11,155
Expenses
$19,273
Net income
-$8,118
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$29.5$0.00$29.5$11.2$19.3$8.12
2021Detailed filing. Detailed filing data is available for this year.$37.6$0.00$37.6$13.6$15.8$2.20
2020Detailed filing. Detailed filing data is available for this year.$39.8$0.00$39.8$24.0$9.41$14.6
2019Detailed filing. Detailed filing data is available for this year.$25.2$0.00$25.2$56.3$50.7$5.61
2018Detailed filing. Detailed filing data is available for this year.$19.6$0.00$19.6$92.5$86.3$6.27
2017Detailed filing. Detailed filing data is available for this year.$13.3$0.00$13.3$65.2$71.4$6.23
2016Detailed filing. Detailed filing data is available for this year.$19.7$0.00$19.7$58.6$49.0$9.60
2015Summary only. Only limited summary data is available for this year.$8.61$0.00$57.4$57.4$0.03
2014Summary only. Only limited summary data is available for this year.$8.64$0.00$44.9$46.4$1.45
2013Summary only. Only limited summary data is available for this year.$10.1$0.00$41.2$46.1$4.88
2012Summary only. Only limited summary data is available for this year.$15.0$0.00$45.3$39.3$5.98
2011Summary only. Only limited summary data is available for this year.$8.99$0.00$50.8$49.9$0.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$11,155
Mission and Program Overview

Mission

See Schedule O

Program Services

DescriptionGrantsExpenses
Produced Cultural Film Festival in Honolulu that Features Gay and Lesbian Artists and Performers.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dean HammerPresidentPT$0--
Brandin ShimVice PresidentPT$0--
Joelle J ShimBoard MemberPT$0--
Mark LudwigSecretaryPT$0--
Andrea KraussBoard MemberPT$0--
Joell Hokulani YuenBoard MemberPT$0--
Filing and Contact Details

Filer

Filer Name
Honolulu Gay & Lesbian Cultural Foundation
EIN
99-0327540
Address
1670 Makaloa Street 204 PMB 370, Honolulu, HI 96814

Signing Officer

Name
Dean Hammer
Title
President
Phone
8086299895
Signed
2023-11-14
Discuss with paid preparer
Yes

Preparer

Firm
SELECT Business & Tax Solutions Inc
Address
PO Box 30800 PMB 211, Honolulu, HI 96820
Preparer
Timothy J Zywicki
Phone
7196502994
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountMailchimp 872Merchant Service Fees 878Website 891Outside Service Fees 646Storage Fees 646Marketing 6,362Screening Fees 1,870Dropbox 746Business Registration Fee 21General Operating Supplies 21Event Supplies 310Sponsorship 250Insurance 1,814Postage 880”

Other program services Part III line 31

“Form 990-EZ, Part III, Primary Expempt Purpose - To Education and Raise Awareness of the Community at Large About Gay and Lesbian Culture, Artists and Lifestyles.”

Raw XML Appendix166 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/PhoneNum08086299895
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01670 Makaloa Street 204 PMB 370
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Honolulu
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096814
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt037575
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt029457
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04224
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8118
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt037575
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IRS990EZ/GrossReceiptsAmt011155
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt037575
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt029457
IRS990EZ/OccupancyRentUtltsAndMaintAmt02750
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt08.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dean Hammer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Brandin Shim
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Joelle J Shim
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Mark Ludwig
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Andrea Krauss
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Joell Hokulani Yuen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Board Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt016207
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See Schedule O
IRS990EZ/PrintingPublicationsPostageAmt0316
IRS990EZ/ProgramServiceRevenueAmt06931
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Produced Cultural Film Festival in Honolulu that Features Gay and Lesbian Artists and Performers.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt019273
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt011155
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0Nonpro Corp
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0HGLCF.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04224
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018800
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt068782
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt067783
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0167789
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06931
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05358
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt023944
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt058393
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0226182
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt011155
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt013558
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt023998
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt085744
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt091727
IRS990ScheduleA/Total509Grp/TotalAmt0226182
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt011155
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt023998
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt085744
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt091727
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0226182
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMailchimp 872Merchant Service Fees 878Website 891Outside Service Fees 646Storage Fees 646Marketing 6,362Screening Fees 1,870Dropbox 746Business Registration Fee 21General Operating Supplies 21Event Supplies 310Sponsorship 250Insurance 1,814Postage 880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990-EZ, Part III, Primary Expempt Purpose - To Education and Raise Awareness of the Community at Large About Gay and Lesbian Culture, Artists and Lifestyles.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other program services Part III line 31
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dean Hammer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08086299895
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Honolulu Gay & Lesbian Cultural Foundation
ReturnHeader/Filer/BusinessNameControlTxt0HONO
ReturnHeader/Filer/EIN0990327540
ReturnHeader/Filer/USAddress/AddressLine1Txt01670 Makaloa Street 204 PMB 370
ReturnHeader/Filer/USAddress/CityNm0Honolulu
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096814
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264024400
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 30800 PMB 211
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Honolulu
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096820
ReturnHeader/PreparerPersonGrp/PhoneNum07196502994
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Timothy J Zywicki
ReturnHeader/ReturnTs02023-11-15T03:58:39-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Dean
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Hammer
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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