Civic Intelligence

Rotary District 5000 Foundation

990 • Fiscal year 2019 • EIN 99-0339185

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 23, 2020

45-675 Luluku RoadKaneohe, HI 96744

(808) 381-5504

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

58th percentile

6.8%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

8th percentile

-55%

Faster revenue growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$468,678

Up $29,963 (+6.8%) from 2018

Net Assets

Up

$468,678

Up $29,963 (+6.8%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$191,429

Down $230,865 (-55%) from 2018

Expenses

Down

$161,466

Down $6,831 (-4.1%) from 2018

Net Income

Down

$29,963

Down $224,034 (-88%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $131,152Liabilities 2012: $02012Assets 2013: $98,071Liabilities 2013: $02013Assets 2014: $113,146Liabilities 2014: $02014Assets 2015: $101,726Liabilities 2015: $02015Assets 2016: $131,220Liabilities 2016: $02016Assets 2017: $184,718Liabilities 2017: $0Net Assets 2017: $184,7182017Assets 2018: $438,715Liabilities 2018: $0Net Assets 2018: $438,7152018Assets 2019: $468,678Liabilities 2019: $0Net Assets 2019: $468,6782019Assets 2020: $252,245Liabilities 2020: $0Net Assets 2020: $252,2452020Assets 2021: $295,640Liabilities 2021: $0Net Assets 2021: $295,6402021Assets 2022: $363,965Liabilities 2022: $0Net Assets 2022: $363,9652022Assets 2023: $411,489Liabilities 2023: $0Net Assets 2023: $411,4892023Assets 2024: $2,596,563Liabilities 2024: $0Net Assets 2024: $2,596,5632024Assets 2025: $1,006,343Liabilities 2025: $0Net Assets 2025: $1,006,3432025

Highlighted filing

2019

Assets$468,678
Liabilities$0
Net Assets$468,678

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2012: $137,446Expenses 2012: $66,944Net Income 2012: $70,5022012Revenue 2013: $138,557Expenses 2013: $171,639Net Income 2013: -$33,0822013Revenue 2014: $164,011Expenses 2014: $148,935Net Income 2014: $15,0762014Revenue 2015: $95,931Expenses 2015: $107,351Net Income 2015: -$11,4202015Revenue 2016: $116,959Expenses 2016: $87,465Net Income 2016: $29,4942016Revenue 2017: $223,771Expenses 2017: $170,273Net Income 2017: $53,4982017Revenue 2018: $422,294Expenses 2018: $168,297Net Income 2018: $253,9972018Revenue 2019: $191,429Expenses 2019: $161,466Net Income 2019: $29,9632019Revenue 2020: $171,772Expenses 2020: $388,205Net Income 2020: -$216,4332020Revenue 2021: $368,853Expenses 2021: $325,458Net Income 2021: $43,3952021Revenue 2022: $202,891Expenses 2022: $134,566Net Income 2022: $68,3252022Revenue 2023: $249,488Expenses 2023: $201,964Net Income 2023: $47,5242023Revenue 2024: $3,334,589Expenses 2024: $1,149,515Net Income 2024: $2,185,0742024Revenue 2025: $355,108Expenses 2025: $1,945,328Net Income 2025: -$1,590,2202025

Highlighted filing

2019

Revenue$191,429
Expenses$161,466
Net Income$29,963
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 23, 2020
Return Version
2018v3.1
Gross Receipts
$191,429
Mission and Program Overview

Mission

Youth education, community welfare and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$438,715$468,678▲ $29,963
Rtn Earn Endowment Incm Other Fnds$438,715$468,678▲ $29,963
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$438,715$468,678▲ $29,963
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$438,715$468,678▲ $29,963
Total Liabilities and Net Assets / Fund Balance$438,715$468,678▲ $29,963
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nalani FlinnPresident
Eric KalerVice President
Alan KusunokiDirector
Dawn S OkanoDirector
Donna HiranakaDirector
Greg ConcillaDirector
Mark HarbisonDirector
Richard OlsenDirector
Steve HandyDirector
Mary Ann BerrySecretary
Mark MerriamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$191,370
Program Service Revenue
$0
Investment Income
$59
Other Revenue
$0
All Other Contributions
$191,370
Change in Net Assets
$29,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$119,846
Other Expenses$41,620
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$96,846--$96,846
Grants to Domestic Individuals$23,000--$23,000
Other Expenses$3,085--$3,085
Fees for Services Accounting-$2,594-$2,594
Total Functional Expenses$158,872$2,594$0$161,466
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Rotary FoundationEvanston, IL-Charitable donation$18,910
Rotary Club of Ala MoanaHonolulu, HI-Charitable donation$6,750
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

Form 990 was circulated to the board of directors for review and comment prior to being filed.

Form 990, Part VI, Section C, line 19

Certain documents may be made available for public inspection as required by statute.

Filing and Contact Details

Filer

Filer Name
Rotary District 5000 Foundation
EIN
99-0339185
Phone
8083815504
Address
45-675 Luluku Road, Kaneohe, HI 96744

Signing Officer

Name
Mark Merriam
Title
Treasurer
Phone
8083815504
Signed
2020-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Merriam
Formed
1998
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
James P Hasselman CPA LLC
Address
PO Box 11149, Honolulu, HI 96828
Phone
8087215483
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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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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0438715
IRS990/TotalAssetsEOYAmt0468678
IRS990/TotalAssetsGrp/BOYAmt0438715
IRS990/TotalAssetsGrp/EOYAmt0468678
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0191370
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02594
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0158872
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161466
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0438715
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0468678
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0158872
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt059
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0191429
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0438715
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0468678
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt045-675 Luluku Road
IRS990/USAddress/CityNm0Kaneohe
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096744
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Merriam
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08083815504
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rotary District 5000 Foundation
ReturnHeader/Filer/BusinessNameControlTxt0ROTA
ReturnHeader/Filer/EIN0990339185
ReturnHeader/Filer/PhoneNum08083815504
ReturnHeader/Filer/USAddress/AddressLine1Txt045-675 Luluku Road
ReturnHeader/Filer/USAddress/CityNm0Kaneohe
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096744
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00F01B15DC182D1175570B5F0FDFA33E3275432F1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00F01B15DC182D1175570B5F0FDFA33E3275432F1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.151.74.57
ReturnHeader/FilingSecurityInformation/IPDt02020-01-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm007:05:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205496781
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James P Hasselman CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 11149
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Honolulu
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096828
ReturnHeader/PreparerPersonGrp/PhoneNum08087215483
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-23
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-02-04T17:10:27-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.36$1.95$1.59
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.00$2.60$3.33$1.15$2.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.00$0.41$0.25$0.20$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$0.20$0.13$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.37$0.33$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$0.17$0.39$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.19$0.16$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$0.42$0.17$0.25
2017Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.22$0.17$0.05
2016Summary only. Only limited summary data is available for this year.$0.13$0.00$0.12$0.09$0.03
2015Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.11$0.01
2014Summary only. Only limited summary data is available for this year.$0.11$0.00$0.16$0.15$0.02
2013Summary only. Only limited summary data is available for this year.$0.10$0.00$0.14$0.17$0.03
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$0.14$0.07$0.07