Civic Intelligence

Hawaii Public Charter Schools Network

990 • Fiscal year 2013 • EIN 99-0344930

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 30, 2014

Organization ProfileHAWAIICHARTERSCHOOL.COM
Post Office Box 301796701

(808) 965-3730

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

98th percentile

$90,003

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 37.4% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

92nd percentile

102%

Faster asset growth than 92% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets55th percentile

Assets

Flat

$81,947

Flat from 2013

Net Assets

Flat

$81,947

Flat from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin74th percentile

Revenue

Flat

$240,424

Flat from 2013

Expenses

Flat

$199,061

Flat from 2013

Net Income

Flat

$41,363

Flat from 2013

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$100K$50K$0Assets 2010: $27,684Net Assets 2010: $27,6842010Assets 2011: $37,566Net Assets 2011: $37,5662011Assets 2012: $40,585Liabilities 2012: $3,024Net Assets 2012: $37,5612012Assets 2013: $81,947Liabilities 2013: $0Net Assets 2013: $81,9472013Assets 2013: $81,947Liabilities 2013: $0Net Assets 2013: $81,9472013Assets 2014: $47,980Liabilities 2014: $282Net Assets 2014: $47,6982014Assets 2015: $99,239Liabilities 2015: $3,614Net Assets 2015: $95,6252015Assets 2016: $71,340Net Assets 2016: $71,3402016Assets 2017: $52,759Liabilities 2017: $0Net Assets 2017: $52,7592017Assets 2018: $28,949Liabilities 2018: $597Net Assets 2018: $28,3522018Assets 2023: $59,723Liabilities 2023: $02023

Highlighted filing

2013

Assets$81,947
Liabilities$0
Net Assets$81,947
Open 2013 Filing

Operations Trend

Revenue Growth72nd percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $61,350Expenses 2010: $103,828Net Income 2010: -$42,4782010Revenue 2011: $126,712Expenses 2011: $116,830Net Income 2011: $9,8822011Revenue 2012: $200,477Expenses 2012: $200,482Net Income 2012: -$52012Revenue 2013: $240,424Expenses 2013: $199,061Net Income 2013: $41,3632013Revenue 2013: $240,424Expenses 2013: $199,061Net Income 2013: $41,3632013Revenue 2014: $391,298Expenses 2014: $425,547Net Income 2014: -$34,2492014Revenue 2015: $163,276Expenses 2015: $115,349Net Income 2015: $47,9272015Revenue 2016: $158,552Expenses 2016: $182,837Net Income 2016: -$24,2852016Revenue 2017: $206,081Expenses 2017: $224,662Net Income 2017: -$18,5812017Revenue 2018: $167,853Expenses 2018: $186,461Net Income 2018: -$18,6082018Revenue 2023: $9,444Expenses 2023: $4,880Net Income 2023: $4,5642023

Highlighted filing

2013

Revenue$240,424
Expenses$199,061
Net Income$41,363
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 30, 2014
Return Version
2013v3.1
Gross Receipts
$260,002
Mission and Program Overview

Mission

Through lokahi for our children and community, the purpose of the network shall be to enable, support, and unify charter schools and the charter school system in the state of hawaii. The activities of the network shall include linking charter schools in the state of hawaii to each other and to the charter efforts in other states, providing information and services to schools and individuals interested in establishing or improving the performance of charter schools in hawaii, promoting and conducting research on educational reform, serving as a vendor for services needed by charter schools, and promoting partnerships with businesses and organizations for both the network and its member schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$40,585$81,947▲ $41,362
Total Assets$40,585$81,947▲ $41,362
Liabilities
Other Liabilities$3,024--
Total Liabilities$3,024$0▼ $3,024
Net Assets / Fund Balance
Unrestricted Net Assets$37,561$81,947▲ $44,386
Total Net Assets Fund Balance$37,561$81,947▲ $44,386
Total Liabilities and Net Assets / Fund Balance$40,585$81,947▲ $41,362
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lynn FinneganExecutive DiFT$90,003$90,003

Board Members and Trustees

NameTitle
Daniel CaluyaPresident
Christie OclarayDirector
Kaulana ParkDirector
Pono ShimDirector
Wendy LagaretaDirector
Miki TomitaSecretary
Will HancockTreasurer
Curtis MuraokaVice Preside
Pat BrandtVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$147,380
Program Service Revenue
$48,259
Investment Income
$0
Other Revenue
$44,785
All Other Contributions
$88,700
Change in Net Assets
$41,363
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$118,596
Other Expenses$80,465
Total Fundraising Expense$19,909
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$67,502$13,500$9,001$90,003
Fees for Services Other$22,342$4,468$2,980$29,790
Office Expenses$12,342$2,472$1,647$16,461
Payroll Taxes$10,867$2,173$1,449$14,489
Other Salaries and Wages$10,578$2,116$1,410$14,104
Travel$8,351$1,670$1,114$11,135
Fees for Services Accounting$4,692$938$626$6,256
Conferences and Meetings$4,137$828$552$5,517
Advertising$3,855$771$514$5,140
Other Expenses$3,063$612$408$4,083
Insurance$1,563$312$208$2,083
Total Functional Expenses$149,292$29,860$19,909$199,061
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,000
Fundraising Direct Expenses$19,578
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$61,000$61,000$19,578$41,422
Total Events$61,000$61,000$19,578$41,422
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Page 6, Part VI, Line 6

“The network has five categories of membership: (1) charter schools; (2) individual members; (3) associate members; (4) organizationa/institutional members; and (5) corporate sponsor/partner members.”

Form 990, Page 6, Part VI, Line 11B

“Finance committe reviews and approves tax return before it is filed with the internal revenue service.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are provided upon request.”

Filing and Contact Details

Filer

EIN
99-0344930
Phone
8089653730

Signing Officer

Name
Lynn Finnegan
Title
Executive Director
Phone
8089653730
Signed
2014-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Finnegan Executive Director
Formed
1998
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
11

Preparer

Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Through lokahi for our children and community, the purpose of the network shall be to enable, support, and unify charter schools and the charter school system in the state of hawaii. The activities of the network shall include linking charter schools in the state of hawaii to each other and to the charter efforts in other states, providing information and services to schools and individuals interested in establishing or improving the performance of charter schools in hawaii, promoting and conducting research on educational reform, serving as a vendor for services needed by charter schools, and promoting partnerships with businesses and organizations for both the network and its member schools.”

Form 990, Part IX, Line 11G

“22,342 4,468 2,980”

Form 990, Part XI, Line 9

“Accrual to cash adjustment 3,023”

Raw XML AppendixShowing 400 of 410 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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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0HPCSN ADVOCATES AND SUPPORTS QUALITY PUBLIC CHARTER SCHOOLS IN HAWAII. HPCSN DOES NOT ENGAGE IN POLITICAL ACTIVITIES AND DOES NOT ENDORSE THE VIEWS OF ANY POLITICAL CANDIDATES OR AFFILIATED PARTIES. VOLUNTEER BOARDMEMBERS AND THE EXECUTIVE DIRECTOR MEET WITH ELECTED STATE OFFICIALS TO DISCUSS LEGISLATION AND FUNDING AFFECTING CHARTER SCHOOLS IN HAWAII.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THROUGH LOKAHI FOR OUR CHILDREN AND COMMUNITY, THE PURPOSE OF THE NETWORK SHALL BE TO ENABLE, SUPPORT, AND UNIFY CHARTER SCHOOLS AND THE CHARTER SCHOOL SYSTEM IN THE STATE OF HAWAII. THE ACTIVITIES OF THE NETWORK SHALL INCLUDE LINKING CHARTER SCHOOLS IN THE STATE OF HAWAII TO EACH OTHER AND TO THE CHARTER EFFORTS IN OTHER STATES, PROVIDING INFORMATION AND SERVICES TO SCHOOLS AND INDIVIDUALS INTERESTED IN ESTABLISHING OR IMPROVING THE PERFORMANCE OF CHARTER SCHOOLS IN HAWAII, PROMOTING AND CONDUCTING RESEARCH ON EDUCATIONAL REFORM, SERVING AS A VENDOR FOR SERVICES NEEDED BY CHARTER SCHOOLS, AND PROMOTING PARTNERSHIPS WITH BUSINESSES AND ORGANIZATIONS FOR BOTH THE NETWORK AND ITS MEMBER SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NETWORK HAS FIVE CATEGORIES OF MEMBERSHIP: (1) CHARTER SCHOOLS; (2) INDIVIDUAL MEMBERS; (3) ASSOCIATE MEMBERS; (4) ORGANIZATIONA/INSTITUTIONAL MEMBERS; AND (5) CORPORATE SPONSOR/PARTNER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FINANCE COMMITTE REVIEWS AND APPROVES TAX RETURN BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt422,342 4,468 2,980
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCRUAL TO CASH ADJUSTMENT 3,023
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/USAddress/City0HONOLULU
IRS990/USAddress/State0HI
IRS990/USAddress/ZIPCode096813
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IRS990/WebsiteAddressTxt0HTTP://HAWAIICHARTERSCHOOL.COM
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN FINNEGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08089653730
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-30
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ReturnHeader/Filer/BusinessName/BusinessNameLine20SCHOOLS NETWORK
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JAY MIYAKI CPA LLC
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$81,947
Liabilities
$0
Net assets
$81,947
Revenue
$240,424
Expenses
$199,061
Net income
$41,363
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.60$0.00$0.09$0.05$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$1.68$1.86$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.00$0.53$2.06$2.25$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.71$1.59$1.83$0.24
2015Summary only. Only limited summary data is available for this year.$0.99$0.04$0.96$1.63$1.15$0.48
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$3.91$4.26$0.34
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$2.40$1.99$0.41
2013Summary only. Only limited summary data is available for this year.$0.82$0.00$0.82$2.40$1.99$0.41
2012Summary only. Only limited summary data is available for this year.$0.41$0.03$0.38$2.00$2.00$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.38$1.27$1.17$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.28$0.61$1.04$0.42