Civic Intelligence

Pu'A Foundation

990 • Fiscal year 2014 • EIN 99-0328687

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 15, 2015

Organization Profilewww.puafoundation.org
2331 Seaview AvenueHonolulu, HI 96822

(808) 945-3570

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

1st percentile

-0.02x

Higher debt load relative to assets than 1% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

1st percentile

-0.36x

Higher debt load relative to revenue than 1% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

76th percentile

17%

Higher net margin than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$57,683

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 51.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

41st percentile

-0.1%

Faster asset growth than 41% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-50%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets1st percentile

Assets

Down

$1,827,911

Down $2,210 (-0.1%) from 2013

Net Assets

Up

$1,868,518

Up $29,789 (+1.6%) from 2013

Liabilities

Down

-$40,607

Down $31,999 (-372%) from 2013

Revenue And Expenses
Liabilities / Revenue1st percentileNet Margin76th percentile

Revenue

Down

$112,090

Down $110,312 (-50%) from 2013

Expenses

Down

$93,462

Down $190,397 (-67%) from 2013

Net Income

Up

$18,628

Up $80,085 (+130%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,062,268Liabilities 2010: $2,571Net Assets 2010: $2,059,6972010Assets 2011: $1,936,642Liabilities 2011: $4,003Net Assets 2011: $1,932,6392011Assets 2012: $1,837,052Liabilities 2012: $5,863Net Assets 2012: $1,831,1892012Assets 2013: $1,830,121Liabilities 2013: -$8,608Net Assets 2013: $1,838,7292013Assets 2014: $1,827,911Liabilities 2014: -$40,607Net Assets 2014: $1,868,5182014Assets 2015: $1,476,894Liabilities 2015: $4,591Net Assets 2015: $1,472,3032015Assets 2016: $1,585,134Liabilities 2016: $36,478Net Assets 2016: $1,548,6562016Assets 2017: $1,486,891Liabilities 2017: $35,656Net Assets 2017: $1,451,2352017Assets 2018: $1,235,209Liabilities 2018: $36,808Net Assets 2018: $1,198,4012018Assets 2019: $1,252,682Liabilities 2019: $25,055Net Assets 2019: $1,227,6272019Assets 2020: $1,214,832Liabilities 2020: $198,824Net Assets 2020: $1,016,0082020Assets 2021: $1,087,169Liabilities 2021: $205,309Net Assets 2021: $881,8602021Assets 2022: $1,100,107Liabilities 2022: $178,182Net Assets 2022: $921,9252022Assets 2023: $1,046,174Liabilities 2023: $168,576Net Assets 2023: $877,5982023Assets 2024: $1,437,228Liabilities 2024: $586,856Net Assets 2024: $850,3722024

Highlighted filing

2014

Assets$1,827,911
Liabilities-$40,607
Net Assets$1,868,518
Open 2014 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $175,7502010Expenses 2011: $199,6702011Expenses 2012: $255,6052012Revenue 2013: $222,402Expenses 2013: $283,859Net Income 2013: -$61,4572013Revenue 2014: $112,090Expenses 2014: $93,462Net Income 2014: $18,6282014Revenue 2015: $245,688Expenses 2015: $354,634Net Income 2015: -$108,9462015Revenue 2016: $328,890Expenses 2016: $340,225Net Income 2016: -$11,3352016Revenue 2017: $295,674Expenses 2017: $419,749Net Income 2017: -$124,0752017Revenue 2018: $244,417Expenses 2018: $366,976Net Income 2018: -$122,5592018Revenue 2019: $294,886Expenses 2019: $334,894Net Income 2019: -$40,0082019Revenue 2020: $211,901Expenses 2020: $331,519Net Income 2020: -$119,6182020Revenue 2021: $170,287Expenses 2021: $304,417Net Income 2021: -$134,1302021Revenue 2022: $426,516Expenses 2022: $386,451Net Income 2022: $40,0652022Revenue 2023: $395,072Expenses 2023: $433,069Net Income 2023: -$37,9972023Revenue 2024: $450,136Expenses 2024: $480,181Net Income 2024: -$30,0452024

Highlighted filing

2014

Revenue$112,090
Expenses$93,462
Net Income$18,628
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$112,090
Mission and Program Overview

Mission

Promoting hawaii's history and culture to reconcile the past to the present so that a better future is built together.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$961,394$952,894▼ $8,500
Land, Buildings, and Equipment, Net$817,544$817,544→ $0
Inventories for Sale or Use$45,564$45,564→ $0
Cash and Non-Interest-Bearing Accounts$4,580--
Prepaid Expenses and Deferred Charges$1,039$1,039→ $0
Total Assets$1,830,121$1,827,911▼ $2,210
Other Assets Total-$10,870-
Liabilities
Accounts Payable and Accrued Expenses$-8,608$-40,607▼ $31,999
Total Liabilities$-8,608$-40,607▼ $31,999
Net Assets / Fund Balance
Unrestricted Net Assets$1,838,729$1,868,518▲ $29,789
Total Net Assets Fund Balance$1,838,729$1,868,518▲ $29,789
Total Liabilities and Net Assets / Fund Balance$1,830,121$1,827,911▼ $2,210

Asset Categories

AssetBook ValueDepreciationBasis
Land$746,100-$406,500
Buildings$70,629$37,287$107,916
Equipment$815$31,887$32,702
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Toni BissenExecutive DirectorFT$52,343$5,340$57,683

Board Members and Trustees

NameTitle
Donnette Lei KaponoPresident/Director
Kealahou C AlikaSecretary/Director
Roberta JahrlingTreasurer/Director
Stanley LumVicepres/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$27,017
Program Service Revenue
$54,239
Investment Income
$0
Other Revenue
$30,834
All Other Contributions
$15,745
Change in Net Assets
$18,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$63,810
Other Expenses$29,652
Total Fundraising Expense$6,381
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,640$10,469$5,234$52,343
Occupancy$4,611$6,916$0$11,527
Payroll Taxes$4,289$1,225$613$6,127
Other Employee Benefits$3,738$1,068$534$5,340
Fees for Services Accounting$0$3,105$0$3,105
Fees for Services Other$1,500$0$0$1,500
Travel$927$0$0$927
All Other Expenses$0$260$0$260
Insurance$0$157$0$157
Other Expenses$0$150$0$150
Total Functional Expenses$63,356$23,725$6,381$93,462
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
PU'A FOUNDATION
EIN
99-0328687
Phone
8089453570
Address
2331 SEAVIEW AVENUE, HONOLULU, HI 96822

Signing Officer

Name
Toni Bissen
Title
Executive Director
Phone
8089453570
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Toni Bissen
Formed
1996
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
20

Preparer

Firm
Allen M Arakaki CPA Inc
Address
1314 SOUTH KING STREET SUITE 710, HONOLULU, HI 96814
Preparer
Allen M Arakaki
Phone
8085918480
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“A pdf copy of the form is emailed to the officers and board of directors for review.”

Pt VI, Line 12C

“The organization's form 990 will be available for public inspection on www.guidestar.org and upon request. Other documents will be provided upon written request.”

Pt VI, Line 15A

“Compensation was researched by an independent accountant who researched guidestar and presented a range of comparability data.”

Form 990EZ, Part I, Line 16

“Conference dialogue dues and subscriptions insurance meeting miscellaneous payroll taxes product development program work property taxes research development supplies travel”

Form 990EZ, Part II, Line 24

“Accrued interest receivable investments-ubs receivables”

Form 990EZ, Part II, Line 26

“Accrued payroll & taxes accounts payable”

Form 990, Part IX, Line 24F

“Equipment 260. 0. 260. 0.”

Raw XML Appendix392 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt021757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt028757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07172
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0122984
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018848
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt074542
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt056001
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013915
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0727
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0164033
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0151849
IRS990ScheduleA/InvestmentIncomeCYPct00
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IRS990ScheduleA/PublicSupportCY170Pct00.42850
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.36110
IRS990ScheduleA/PublicSupportTotal170Amt0122984
IRS990ScheduleA/PublicSupportTotal509Amt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt027017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt038281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt021757
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt028757
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt07172
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0122984
IRS990ScheduleA/TotalSupportAmt0287017
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt070629
IRS990ScheduleD/BuildingsGrp/DepreciationAmt037287
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0107916
IRS990ScheduleD/EquipmentGrp/BookValueAmt0815
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031887
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032702
IRS990ScheduleD/LandGrp/BookValueAmt0746100
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0339600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0406500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0817544
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A PDF COPY OF THE FORM IS EMAILED TO THE OFFICERS AND BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FORM 990 WILL BE AVAILABLE FOR PUBLIC INSPECTION ON WWW.GUIDESTAR.ORG AND UPON REQUEST. OTHER DOCUMENTS WILL BE PROVIDED UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION WAS RESEARCHED BY AN INDEPENDENT ACCOUNTANT WHO RESEARCHED GUIDESTAR AND PRESENTED A RANGE OF COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFERENCE DIALOGUE DUES AND SUBSCRIPTIONS INSURANCE MEETING MISCELLANEOUS PAYROLL TAXES PRODUCT DEVELOPMENT PROGRAM WORK PROPERTY TAXES RESEARCH DEVELOPMENT SUPPLIES TRAVEL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCRUED INTEREST RECEIVABLE INVESTMENTS-UBS RECEIVABLES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCRUED PAYROLL & TAXES ACCOUNTS PAYABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT 260. 0. 260. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24f
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01827911
IRS990/TotalAssetsGrp/BOYAmt01830121
IRS990/TotalAssetsGrp/EOYAmt01827911
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt027017
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06381
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023725
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt063356
IRS990/TotalFunctionalExpensesGrp/TotalAmt093462
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-8608
IRS990/TotalLiabilitiesEOYAmt0-40607
IRS990/TotalLiabilitiesGrp/BOYAmt0-8608
IRS990/TotalLiabilitiesGrp/EOYAmt0-40607
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01838729
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01868518
IRS990/TotalOtherCompensationAmt05340
IRS990/TotalProgramServiceExpensesAmt063356
IRS990/TotalProgramServiceRevenueAmt054239
IRS990/TotalReportableCompFromOrgAmt052343
IRS990/TotalRevenueGrp/ExclusionAmt018848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt066225
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112090
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01830121
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01827911
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0927
IRS990/TravelGrp/TotalAmt0927
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01838729
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01868518
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02331 SEAVIEW AVENUE
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096822
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.puafoundation.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TONI BISSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08089453570
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PU'A FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0PUAF
ReturnHeader/Filer/EIN0990328687
ReturnHeader/Filer/PhoneNum08089453570
ReturnHeader/Filer/USAddress/AddressLine1Txt02331 SEAVIEW AVENUE
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096822
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALLEN M ARAKAKI CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01314 SOUTH KING STREET SUITE 710
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096814
ReturnHeader/PreparerPersonGrp/PhoneNum08085918480
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALLEN M ARAKAKI
ReturnHeader/ReturnTs02015-11-16T22:15:52-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,827,911
Liabilities
-$40,607
Net assets
$1,868,518
Revenue
$112,090
Expenses
$93,462
Net income
$18,628
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.59$0.85$0.45$0.48$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.17$0.88$0.40$0.43$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.18$0.92$0.43$0.39$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.21$0.88$0.17$0.30$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.20$1.02$0.21$0.33$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.23$0.29$0.33$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.04$1.20$0.24$0.37$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.49$0.04$1.45$0.30$0.42$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.04$1.55$0.33$0.34$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.47$0.25$0.35$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.83$0.04$1.87$0.11$0.09$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.83$0.01$1.84$0.22$0.28$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.01$1.83$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.00$1.93$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.00$2.06$0.18