Civic Intelligence

Kapoho Kai Water Association

990EZ • Fiscal year 2018 • EIN 99-0347642

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 22, 2019

Organization Profilewww.kkwa.org
RR2 Box 4043Pahoa, HI 96778

(808) 930-4024

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)12 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.03x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • 501(c)12 • <$500k nonprofits • Source year 2018

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

2018 filings • 501(c)12 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)12 • <$500k nonprofits • Source year 2018

Asset Growth

3rd percentile

-52%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)12 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

12th percentile

-18%

Faster revenue growth than 12% of similar nonprofits.

2018 filings • 501(c)12 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$146,902

Down $158,062 (-52%) from 2017

Net Assets

Down

$145,836

Down $158,240 (-52%) from 2017

Liabilities

Up

$1,066

Up $178 (+20%) from 2017

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin12th percentile

Revenue

Down

$35,717

Down $7,822 (-18%) from 2017

Expenses

Down

$44,497

Down $11,150 (-20%) from 2017

Net Income

Up

-$8,780

Up $3,328 (+27%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$400K$300K$200K$100K$0Assets 2011: $380,323Net Assets 2011: $380,3232011Assets 2015: $331,758Liabilities 2015: $1,583Net Assets 2015: $330,1752015Assets 2016: $317,627Liabilities 2016: $1,443Net Assets 2016: $316,1842016Assets 2017: $304,964Liabilities 2017: $888Net Assets 2017: $304,0762017Assets 2018: $146,902Liabilities 2018: $1,066Net Assets 2018: $145,8362018

Highlighted filing

2018

Assets$146,902
Liabilities$1,066
Net Assets$145,836
Open 2018 Filing

Operations Trend

Revenue Growth12th percentile

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

$100K$50K$0-$50KRevenue 2011: $44,832Expenses 2011: $67,902Net Income 2011: -$23,0702011Revenue 2015: $40,000Expenses 2015: $65,179Net Income 2015: -$25,1792015Revenue 2016: $39,038Expenses 2016: $53,029Net Income 2016: -$13,9912016Revenue 2017: $43,539Expenses 2017: $55,647Net Income 2017: -$12,1082017Revenue 2018: $35,717Expenses 2018: $44,497Net Income 2018: -$8,7802018

Highlighted filing

2018

Revenue$35,717
Expenses$44,497
Net Income-$8,780
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 22, 2019
Return Version
2018v3.1
Gross Receipts
$35,717
Mission and Program Overview

Mission

Water association for rural area

Program Services

DescriptionGrantsExpenses
Provide Water Service$0$193,932
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William PareckiPresident-$0--
William MooreSecretary-$0--
Jim LehnerTreasurer-$0--
Tom KnottDirector-$0--
Betty ObermannDirector-$0--
Filing and Contact Details

Filer

Filer Name
Kapoho Kai Water Association
EIN
99-0347642
Phone
8089304024
Address
RR2 Box 4043, Pahoa, HI 96778

Signing Officer

Name
Jim Lehner
Title
Treasurer
Phone
8089304024
Signed
2019-04-22
Discuss with paid preparer
Yes

Preparer

Firm
Midnight Oil Inc
Address
525 Kilauea Ave 250, Hilo, HI 96720
Preparer
Chris Hannigan
Phone
8089304024
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Hook-up Fees 19175.”

Form 990EZ, Part I, Line 8

“Finance Charges 68.”

Form 990EZ, Part I, Line 16

“Repair and Maintenance 18760.”

Form 990EZ, Part I, Line 16

“Website 171.”

Form 990EZ, Part I, Line 16

“Insurance 875.”

Form 990EZ, Part I, Line 16

“Licenses 4.”

Form 990EZ, Part I, Line 16

“Office Supplies 346.”

Form 990EZ, Part I, Line 16

“Outside Service 580.”

Form 990EZ, Part I, Line 16

“Professional Services 2862.”

Form 990EZ, Part I, Line 16

“Water 14635.”

Form 990EZ, Part I, Line 16

“Supplies 510.”

Form 990EZ, Part I, Line 16

“Merchant Services 46.”

Form 990EZ, Part I, Line 16

“Depreciation 5708.”

Form 990EZ, Part I, Line 20

“Destruction of Subdivision and all physical assets by lava -149460.”

Raw XML Appendix156 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/PhoneNum08089304024
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0525 Kilauea Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hilo
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096720
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0150751
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0146902
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8780
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0304964
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0146902
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt035717
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0186
IRS990EZ/LandAndBuildingsGrp/BOYAmt0154213
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0304076
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0145836
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0304076
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0145836
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0William Parecki
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1William Moore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jim Lehner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Tom Knott
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Betty Obermann
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-149460
IRS990EZ/OtherExpensesTotalAmt044497
IRS990EZ/OtherRevenueTotalAmt019243
IRS990EZ/PrimaryExemptPurposeTxt0Water association for rural area
IRS990EZ/ProgramServiceRevenueAmt016288
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide Water Service
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0193932
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0888
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01066
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt044497
IRS990EZ/TotalProgramServiceExpensesAmt0193932
IRS990EZ/TotalRevenueAmt035717
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://www.kkwa.org/
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Hook-up Fees 19175.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Finance Charges 68.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Repair and Maintenance 18760.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Website 171.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance 875.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Licenses 4.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Office Supplies 346.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Outside Service 580.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Professional Services 2862.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Water 14635.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Supplies 510.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Merchant Services 46.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Depreciation 5708.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Destruction of Subdivision and all physical assets by lava -149460.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 20
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jim Lehner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08089304024
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kapoho Kai Water Association
ReturnHeader/Filer/BusinessNameControlTxt0KAPO
ReturnHeader/Filer/EIN0990347642
ReturnHeader/Filer/PhoneNum08089304024
ReturnHeader/Filer/USAddress/AddressLine1Txt0RR2 Box 4043
ReturnHeader/Filer/USAddress/CityNm0Pahoa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096778
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E1E03980B46F8EB8778FEC7232C439670EBC1A99
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E1E03980B46F8EB8778FEC7232C439670EBC1A99
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.253.173.160
ReturnHeader/FilingSecurityInformation/IPDt02019-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm016:21:34
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Midnight Oil Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0525 Kilauea Ave 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hilo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096720
ReturnHeader/PreparerPersonGrp/PhoneNum08089304024
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chris Hannigan
ReturnHeader/ReturnTs02019-05-10T16:21:39-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$146,902
Liabilities
$1,066
Net assets
$145,836
Revenue
$35,717
Expenses
$44,497
Net income
-$8,780
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$1.47$0.01$1.46$0.36$0.44$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.05$0.01$3.04$0.44$0.56$0.12
2016Detailed filing. Detailed filing data is available for this year.$3.18$0.01$3.16$0.39$0.53$0.14
2015Detailed filing. Detailed filing data is available for this year.$3.32$0.02$3.30$0.40$0.65$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$3.80$0.45$0.68$0.23
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)12 • <$500k nonprofits