Civic Intelligence

Roberts Hawaii Foundation

990EZ • Fiscal year 2022 • EIN 99-0345386

Jan 01, 2022 to Dec 31, 2022 • Filed on May 16, 2023

Organization Profile
444 Niu St Ph 300Honolulu, HI 96815-1825

(808) 539-9419

Siviq Scores

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

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

99th percentile

1006%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

99th percentile

4900%

Faster revenue growth than 99% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$54,970

Up $50,000 (+1006%) from 2021

Net Assets

Up

$51,000

Up $50,000 (+5000%) from 2021

Liabilities

Flat

$3,970

Flat from 2021

Revenue And Expenses
Liabilities / Revenue80th percentileNet MarginScore unavailable

Revenue

Up

$50,000

Up $49,000 (+4900%) from 2021

Expenses

-

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$80K$60K$40K$20K$0Assets 2017: $4,970Liabilities 2017: $4,9702017Assets 2018: $4,970Liabilities 2018: $4,9702018Assets 2019: $4,970Liabilities 2019: $4,9702019Assets 2020: $4,970Liabilities 2020: $4,9702020Assets 2021: $4,970Liabilities 2021: $3,970Net Assets 2021: $1,0002021Assets 2022: $54,970Liabilities 2022: $3,970Net Assets 2022: $51,0002022Assets 2023: $66,640Liabilities 2023: $3,970Net Assets 2023: $62,6702023Assets 2024: $50,926Liabilities 2024: $3,970Net Assets 2024: $46,9562024

Highlighted filing

2022

Assets$54,970
Liabilities$3,970
Net Assets$51,000
Open 2022 Filing

Operations Trend

Revenue Growth99th percentile

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

$150K$100K$50K$0-$50KRevenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $1,000Expenses 2021: $0Net Income 2021: $1,0002021Revenue 2022: $50,0002022Revenue 2023: $110,400Expenses 2023: $98,730Net Income 2023: $11,6702023Revenue 2024: $0Expenses 2024: $15,714Net Income 2024: -$15,7142024

Highlighted filing

2022

Revenue$50,000
Expenses-
Net Income-
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 16, 2023
Return Version
2022v5.0
Gross Receipts
$50,000
Mission and Program Overview

Mission

Propagation of Hawaiian Reefs

The Organization's primary purpose is to serve and positively impact Hawaii's environment and communities by engaging in initiatives that educate preserve and care for Hawaii's natural resources and people.

Program Services

DescriptionGrantsExpenses
See Schedule O$0$0
See Schedule O$0$0
See Schedule O$0$0
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roy PfundPresident And Director-$0--
Randolf BaldemorVP And Director-$0--
Shari SakamotoSecretary Treasurer And Director-$0--
JoAnn ErbanVP And Director-$0--
Noel KamealohaVP And Director-$0--
Filing and Contact Details

Filer

Filer Name
Lopaka Reef Foundation
EIN
99-0345386
In Care Of
% Roy Pfund
Address
444 NIU ST PH 300, HONOLULU, HI 96815-1825

Signing Officer

Name
Shari Sakamoto
Title
Secretary Treasurer and Director
Signed
2023-05-16
Supplemental Narrative

Additional Explanations

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| A donor committed to an Unconditional pledge of $50,000 but it was not received by the end of 2022 and is thus accrued as a receivable as an Other Asset on the Balance Sheet for 2022., $0, $50000|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| The liability was an Advance received in a prior year., $3970, $3970|”

Part V, line 34

“| Explanation:| During 2022 the Organization changed its name and purpose.|”

Part I, Line 1

“| Explanation:| An Unconditional pledge of $50,000 was committed to in 2022 by a donor and was received in 2023. Thus it is reported as revenue on Line 1.”

Part III, Line 28

“| Explanation:| During 2022 the Organization's accomplishments were that it changed its name and purpose and it secured a contribution pledge which was received in 2023 to help carry out its new purpose.”

Raw XML Appendix153 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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IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0968151825
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Noel Kamealoha
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President and Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP and Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary Treasurer and Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP and Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VP and Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
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IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The Organization's primary purpose is to serve and positively impact Hawaii's environment and communities by engaging in initiatives that educate preserve and care for Hawaii's natural resources and people.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0See Schedule O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1See Schedule O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2See Schedule O
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03970
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03970
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalRevenueAmt050000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0| Year:, Amount:, Description:| -4, , | -3, | -2, | -1, | 0, |
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part II - Line 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Explanation:, BOYAmount:, EOYAmount:| A donor committed to an Unconditional pledge of $50,000 but it was not received by the end of 2022 and is thus accrued as a receivable as an Other Asset on the Balance Sheet for 2022., $0, $50000|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Explanation:, BOYAmount:, EOYAmount:| The liability was an Advance received in a prior year., $3970, $3970|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Explanation:| During 2022 the Organization changed its name and purpose.|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Explanation:| An Unconditional pledge of $50,000 was committed to in 2022 by a donor and was received in 2023. Thus it is reported as revenue on Line 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4| Explanation:| During 2022 the Organization's accomplishments were that it changed its name and purpose and it secured a contribution pledge which was received in 2023 to help carry out its new purpose.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part V, line 34
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part III, Line 28
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Shari Sakamoto
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary Treasurer and Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOPAKA REEF FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LOPA
ReturnHeader/Filer/EIN0990345386
ReturnHeader/Filer/ForeignPhoneNum08085399419
ReturnHeader/Filer/InCareOfNm0% Roy Pfund
ReturnHeader/Filer/USAddress/AddressLine1Txt0444 NIU ST PH 300
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0968151825
ReturnHeader/ReturnTs02023-05-16T10:00:19-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$54,970
Liabilities
$3,970
Net assets
$51,000
Revenue
$50,000
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.04$0.47$0.00$0.16$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.04$0.63$1.10$0.99$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.04$0.51$0.50
2021Detailed filing. Detailed filing data is available for this year.$0.05$0.04$0.01$0.01$0.00$0.01
2020Summary only. Only limited summary data is available for this year.$0.05$0.05$0.00$0.00$0.00
2019Summary only. Only limited summary data is available for this year.$0.05$0.05$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$0.05$0.05$0.00$0.00$0.00
2017Summary only. Only limited summary data is available for this year.$0.05$0.05$0.00$0.00$0.00