Civic Intelligence

La'Akea Village

990 • Fiscal year 2020 • EIN 99-0348754

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 21, 2021

PO Box 790994Paia, HI 96779

(808) 579-8398

Siviq Scores

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

Liabilities / Assets

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.18x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

53rd percentile

6.9%

Higher net margin than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$69,724

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

44th percentile

-2.2%

Faster revenue growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,350,980

Up $203,441 (+18%) from 2019

Net Assets

Up

$1,174,490

Up $66,831 (+6.0%) from 2019

Liabilities

Up

$176,490

Up $136,610 (+343%) from 2019

Revenue

Down

$964,011

Down $21,655 (-2.2%) from 2019

Expenses

Down

$897,180

Down $124,129 (-12%) from 2019

Net Income

Up

$66,831

Up $102,474 (+288%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $127,950Liabilities 2011: $02011Assets 2012: $480,979Liabilities 2012: $0Net Assets 2012: $480,9792012Assets 2013: $510,176Liabilities 2013: $0Net Assets 2013: $510,1762013Assets 2014: $528,482Liabilities 2014: $0Net Assets 2014: $528,4822014Assets 2015: $538,120Liabilities 2015: $0Net Assets 2015: $538,1202015Assets 2016: $800,155Liabilities 2016: $0Net Assets 2016: $800,1552016Assets 2017: $966,418Liabilities 2017: $30,388Net Assets 2017: $936,0302017Assets 2018: $1,194,980Liabilities 2018: $47,877Net Assets 2018: $1,147,1032018Assets 2019: $1,147,539Liabilities 2019: $39,880Net Assets 2019: $1,107,6592019Assets 2020: $1,350,980Liabilities 2020: $176,490Net Assets 2020: $1,174,4902020Assets 2021: $1,483,738Liabilities 2021: $12,708Net Assets 2021: $1,471,0302021Assets 2022: $1,382,497Liabilities 2022: $10,455Net Assets 2022: $1,372,0422022Assets 2023: $1,248,093Liabilities 2023: $7,048Net Assets 2023: $1,241,0452023Assets 2024: $1,460,478Liabilities 2024: $32,255Net Assets 2024: $1,428,2232024

Highlighted filing

2020

Assets$1,350,980
Liabilities$176,490
Net Assets$1,174,490

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $160,915Expenses 2011: $76,260Net Income 2011: $84,6552011Revenue 2012: $497,982Expenses 2012: $144,836Net Income 2012: $353,1462012Revenue 2013: $229,278Expenses 2013: $200,081Net Income 2013: $29,1972013Revenue 2014: $285,852Expenses 2014: $265,746Net Income 2014: $20,1062014Revenue 2015: $454,707Expenses 2015: $445,069Net Income 2015: $9,6382015Revenue 2016: $813,814Expenses 2016: $551,779Net Income 2016: $262,0352016Revenue 2017: $927,795Expenses 2017: $816,620Net Income 2017: $111,1752017Revenue 2018: $1,337,678Expenses 2018: $1,126,605Net Income 2018: $211,0732018Revenue 2019: $985,666Expenses 2019: $1,021,309Net Income 2019: -$35,6432019Revenue 2020: $964,011Expenses 2020: $897,180Net Income 2020: $66,8312020Revenue 2021: $1,152,937Expenses 2021: $856,397Net Income 2021: $296,5402021Revenue 2022: $653,894Expenses 2022: $752,882Net Income 2022: -$98,9882022Revenue 2023: $767,850Expenses 2023: $898,847Net Income 2023: -$130,9972023Revenue 2024: $1,060,824Expenses 2024: $873,646Net Income 2024: $187,1782024

Highlighted filing

2020

Revenue$964,011
Expenses$897,180
Net Income$66,831
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 21, 2021
Return Version
2020v4.0
Gross Receipts
$966,185
Mission and Program Overview

Mission

The la'akea village is a place where adults with developmental disabilities can go to live, learn, and work with others in an atmosphere of care and respect.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$648,542$621,024▼ $27,518
Cash and Non-Interest-Bearing Accounts$224,517$264,657▲ $40,140
Savings and Temporary Cash Investments$66,471$217,671▲ $151,200
Accounts Receivable$73,842$53,651▼ $20,191
Total Assets$1,147,539$1,350,980▲ $203,441
Other Assets Total$134,167$193,977▲ $59,810
Liabilities
Mortgage Notes Payable Secured by Investment Property-$151,200-
Accounts Payable and Accrued Expenses$39,880$25,290▼ $14,590
Total Liabilities$39,880$176,490▲ $136,610
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,002,780$1,036,794▲ $34,014
Net Assets With Donor Restrictions$104,879$137,696▲ $32,817
Total Net Assets Fund Balance$1,107,659$1,174,490▲ $66,831
Total Liabilities and Net Assets / Fund Balance$1,147,539$1,350,980▲ $203,441

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$374,134$87,266$461,400
Land$209,810-$209,810
Equipment$25,774$53,742$79,516
Leasehold Improvements$11,306$9,924$21,230
Other Assets Org$193,977--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah a MenziesExecutive DiFT$63,919$5,805$69,724

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$860,841
Program Service Revenue
$97,914
Investment Income
$0
Other Revenue
$5,256
All Other Contributions
$208,197
Change in Net Assets
$66,831

Audited Revenue Reconciliation

Revenue per Audited Statements
$964,011
Total Revenue per Audited Statements
$964,011
Total Revenue per Form 990
$964,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$653,568
Other Expenses$243,612
Total Fundraising Expense$32,948
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$403,091$47,422$23,711$474,224
Insurance$63,821$11,263-$75,084
Current Officers, Directors, Trustees, and Key Employees$59,265$6,973$3,486$69,724
Other Employee Benefits$49,836$5,863$2,932$58,631
Payroll Taxes$43,341$5,099$2,549$50,989
Fees for Services Other$21,138$21,139-$42,277
Depreciation Depletion$23,390$4,128-$27,518
Occupancy$22,787--$22,787
Fees for Services Accounting$7,217$7,217-$14,434
Travel$10,498--$10,498
Advertising$6,640--$6,640
Office Expenses$540$4,587$270$5,397
All Other Expenses$4,227$243-$4,470
Other Expenses$3,458--$3,458
Fees for Services Legal$322$323-$645
Total Functional Expenses$749,975$114,257$32,948$897,180

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$897,180
Total Expenses per Audited Statements$897,180
Total Expenses per Form 990$897,180
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
Business relationship with 35% controlled entity
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
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

Governance Explanations

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

The finance committee reviews the form 990 and recommends board approval.

Form 990, Page 6, Part VI, Line 12C

Before taking action on any item, board members are required to disclose any conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The board of directors uses comparable data from other nonprofits to set the salary of the executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents and the form 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
LA'AKEA VILLAGE
EIN
99-0348754
Phone
8085798398
Address
PO BOX 790994, PAIA, HI 96779

Signing Officer

Name
Susan Graham
Title
President
Phone
8082813463
Signed
2021-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Graham
Formed
2000
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
42
Volunteers
30

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Day treatment program: covid and the doh rules that were put into effect significantly altered our approach to providing services. Prior to march 2020, the campus was considered a community hub where participants and mentors gathered in morning circle, a community and communal lunch was served every day, the country store was open and many activities took place. All of this quickly took a pivot to limit potential exposure for this vulnerable population. We had to find ways for our participants to continue to touch and feel the inclusive, life sharing setting where they engage in a healthy productive lifestyle. With the help of zoom, the participants continued to connect for morning circle, zumba, hula, fitness, non-violent communication and numerous other classes. Our agricultural activities continued to thrive as participants and mentors scheduled times to come onto campus in pairs. We have recently upgraded our data and goal tracking capabilities with a software program, therap. This program has the capabilities for mentors to log data in real time through their smartphone. Even the anecdotal stories can be recorded. All of this is resulting in increased data collection. Funding from medicaid waiver subjects la'akea to rigorous and thorough annual audits by the department of health. Although meeting compliance standards is not our end goal, we view clean audits and successful re- certifications as critical confirmation of our ability to serve the safety and well-being of our participants. The country store is considered a part of program rather than a retail endeavor and been subject to strict safety rules which have effectively kept it closed since march. This has been a key location for many skill building and community interaction activities. This necessitated a pivot to producing a subscription based weekly csa produce box distributed in the community. Participants were involved in harvesting and producing the boxes. For example, kat, one of participants, picked and packed the produce box to bring home to her father who was one of our first csa members. More recently, the "store" has moved outside under the fresh pa'ia air for a weekly farmers market and participants are involved in all aspects including the harvesting, preparing, selling and engagement with the community. Our community lunch and food production program out of the kitchen has also shifted. Large community lunches are still on hold, though small groups of 2-4 people are back in the kitchen to continue their skills training. For example, abby, one of our participants, recently received her safe food handling certificate. She is practicing safety, hygiene, and cleaning routines in the campus kitchen with her mentor to prepare small scale meals.

Form 990, Page 2, Part III, Line 4B

Our residential home, mele house, became the mele house bubble. In this way, we have been able to continue working toward providing programs that are full of rich and gratifying experiences, that help with everything from how to write an email, or say a name, or make eye contact, to learning to cross the street or use a knife, to actual job skills like manning a cash register. This program is created to help reach the goals of each participant's individual service plan (isp) that is developed with the participant, their family, la'akea and the doh case manager. The isp articulates the diagnoses, goals, appropriate strategies, behaviors and safety analysis to track. Staff assigned to each participant make notes daily, and supervisors aggregate these and prepare monthly and quarterly assessments for each participant's file which are submitted to the participants' case managers at the department of health. These assessments record outputs like services provided and activities completed, but they also document outcomes, both through anecdotal stories and metrics that show progress against goals.

Financial Statement Notes

Schedule D, Page 3, Part X

The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of december 31, 2020, the organization has analyzed their tax position and believe that all are more likely than not to be sustained upon examination. The organization is subject to routine audits by taxing jurisdictions, however, there are currently no audits for any tax periods in progress. The organization believes they are no longer subject to income tax examinations for years prior to 2017.

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IRS990/Desc0DAY TREATMENT PROGRAM: COVID AND THE DOH RULES THAT WERE PUT INTO EFFECT SIGNIFICANTLY ALTERED OUR APPROACH TO PROVIDING SERVICES. PRIOR TO MARCH 2020, THE CAMPUS WAS CONSIDERED A COMMUNITY HUB WHERE PARTICIPANTS AND MENTORS GATHERED IN MORNING CIRCLE, A COMMUNITY AND COMMUNAL LUNCH WAS SERVED EVERY DAY, THE COUNTRY STORE WAS OPEN AND MANY ACTIVITIES TOOK PLACE. ALL OF THIS QUICKLY TOOK A PIVOT TO LIMIT POTENTIAL EXPOSURE FOR THIS VULNERABLE POPULATION. WE HAD TO FIND WAYS FOR OUR PARTICIPANTS TO CONTINUE TO TOUCH AND FEEL THE INCLUSIVE, LIFE SHARING SETTING WHERE THEY ENGAGE IN A HEALTHY PRODUCTIVE LIFESTYLE. WITH THE HELP OF ZOOM, THE PARTICIPANTS CONTINUED TO CONNECT FOR MORNING CIRCLE, ZUMBA, HULA, FITNESS, NON-VIOLENT COMMUNICATION AND NUMEROUS OTHER CLASSES. OUR AGRICULTURAL ACTIVITIES CONTINUED TO THRIVE AS PARTICIPANTS AND MENTORS SCHEDULED TIMES TO COME ONTO CAMPUS IN PAIRS. WE HAVE RECENTLY UPGRADED OUR DATA AND GOAL TRACKING CAPABILITIES WITH A SOFTWARE PROGRAM, THERAP. THIS PROGRAM HAS THE CAPABILITIES FOR MENTORS TO LOG DATA IN REAL TIME THROUGH THEIR SMARTPHONE. EVEN THE ANECDOTAL STORIES CAN BE RECORDED. ALL OF THIS IS RESULTING IN INCREASED DATA COLLECTION. FUNDING FROM MEDICAID WAIVER SUBJECTS LA'AKEA TO RIGOROUS AND THOROUGH ANNUAL AUDITS BY THE DEPARTMENT OF HEALTH. ALTHOUGH MEETING COMPLIANCE STANDARDS IS NOT OUR END GOAL, WE VIEW CLEAN AUDITS AND SUCCESSFUL RE- CERTIFICATIONS AS CRITICAL CONFIRMATION OF OUR ABILITY TO SERVE THE SAFETY AND WELL-BEING OF OUR PARTICIPANTS. THE COUNTRY STORE IS CONSIDERED A PART OF PROGRAM RATHER THAN A RETAIL ENDEAVOR AND BEEN SUBJECT TO STRICT SAFETY RULES WHICH HAVE EFFECTIVELY KEPT IT CLOSED SINCE MARCH. THIS HAS BEEN A KEY LOCATION FOR MANY SKILL BUILDING AND COMMUNITY INTERACTION ACTIVITIES. THIS NECESSITATED A PIVOT TO PRODUCING A SUBSCRIPTION BASED WEEKLY CSA PRODUCE BOX DISTRIBUTED IN THE COMMUNITY. PARTICIPANTS WERE INVOLVED IN HARVESTING AND PRODUCING THE BOXES. FOR EXAMPLE, KAT, ONE OF PARTICIPANTS, PICKED AND PACKED THE PRODUCE BOX TO BRING HOME TO HER FATHER WHO WAS ONE OF OUR FIRST CSA MEMBERS. MORE RECENTLY, THE "STORE" HAS MOVED OUTSIDE UNDER THE FRESH PA'IA AIR FOR A WEEKLY FARMERS MARKET AND PARTICIPANTS ARE INVOLVED IN ALL ASPECTS INCLUDING THE HARVESTING, PREPARING, SELLING AND ENGAGEMENT WITH THE COMMUNITY. OUR COMMUNITY LUNCH AND FOOD PRODUCTION PROGRAM OUT OF THE KITCHEN HAS ALSO SHIFTED. LARGE COMMUNITY LUNCHES ARE STILL ON HOLD, THOUGH SMALL GROUPS OF 2-4 PEOPLE ARE BACK IN THE KITCHEN TO CONTINUE THEIR SKILLS TRAINING. FOR EXAMPLE, ABBY, ONE OF OUR PARTICIPANTS, RECENTLY RECEIVED HER SAFE FOOD HANDLING CERTIFICATE. SHE IS PRACTICING SAFETY, HYGIENE, AND CLEANING ROUTINES IN THE CAMPUS KITCHEN WITH HER MENTOR TO PREPARE SMALL SCALE MEALS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DI
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IRS990/MissionDesc0THE LA'AKEA VILLAGE IS A PLACE WHERE ADULTS WITH DEVELOPMENTAL DISABILITIES CAN GO TO LIVE, LEARN, AND WORK WITH OTHERS IN AN ATMOSPHERE OF CARE AND RESPECT.
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IRS990/ProgSrvcAccomActy2Grp/Desc0OUR RESIDENTIAL HOME, MELE HOUSE, BECAME THE MELE HOUSE BUBBLE. IN THIS WAY, WE HAVE BEEN ABLE TO CONTINUE WORKING TOWARD PROVIDING PROGRAMS THAT ARE FULL OF RICH AND GRATIFYING EXPERIENCES, THAT HELP WITH EVERYTHING FROM HOW TO WRITE AN EMAIL, OR SAY A NAME, OR MAKE EYE CONTACT, TO LEARNING TO CROSS THE STREET OR USE A KNIFE, TO ACTUAL JOB SKILLS LIKE MANNING A CASH REGISTER. THIS PROGRAM IS CREATED TO HELP REACH THE GOALS OF EACH PARTICIPANT'S INDIVIDUAL SERVICE PLAN (ISP) THAT IS DEVELOPED WITH THE PARTICIPANT, THEIR FAMILY, LA'AKEA AND THE DOH CASE MANAGER. THE ISP ARTICULATES THE DIAGNOSES, GOALS, APPROPRIATE STRATEGIES, BEHAVIORS AND SAFETY ANALYSIS TO TRACK. STAFF ASSIGNED TO EACH PARTICIPANT MAKE NOTES DAILY, AND SUPERVISORS AGGREGATE THESE AND PREPARE MONTHLY AND QUARTERLY ASSESSMENTS FOR EACH PARTICIPANT'S FILE WHICH ARE SUBMITTED TO THE PARTICIPANTS' CASE MANAGERS AT THE DEPARTMENT OF HEALTH. THESE ASSESSMENTS RECORD OUTPUTS LIKE SERVICES PROVIDED AND ACTIVITIES COMPLETED, BUT THEY ALSO DOCUMENT OUTCOMES, BOTH THROUGH ANECDOTAL STORIES AND METRICS THAT SHOW PROGRESS AGAINST GOALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0146125
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.03$1.43$1.06$0.87$0.19
2023Summary only. Only limited summary data is available for this year.$1.25$0.01$1.24$0.77$0.90$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.01$1.37$0.65$0.75$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.01$1.47$1.15$0.86$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.18$1.17$0.96$0.90$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.04$1.11$0.99$1.02$0.04
2018Summary only. Only limited summary data is available for this year.$1.19$0.05$1.15$1.34$1.13$0.21
2017Summary only. Only limited summary data is available for this year.$0.97$0.03$0.94$0.93$0.82$0.11
2016Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$0.81$0.55$0.26
2015Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$0.45$0.45$0.01
2014Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.29$0.27$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.23$0.20$0.03
2012Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.50$0.14$0.35
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$0.16$0.08$0.08