Civic Intelligence

Pearl City Foundation

990 • Fiscal year 2018 • EIN 99-0352367

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

715 Hoomoana StreetPearl City, HI 96782

(808) 456-2073

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

41st percentile

$36,000

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

46th percentile

0.1%

Faster asset growth than 46% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,520,846

Up $1,706 (+0.1%) from 2017

Net Assets

Up

$1,520,846

Up $1,706 (+0.1%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$333,934

Up $33,875 (+11%) from 2017

Expenses

Up

$331,705

Up $29,902 (+9.9%) from 2017

Net Income

Up

$2,229

Up $3,973 (+228%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,351,000Liabilities 2011: $1,980Net Assets 2011: $1,349,0202011Assets 2012: $1,397,372Liabilities 2012: $0Net Assets 2012: $1,397,3722012Assets 2013: $1,412,711Liabilities 2013: $0Net Assets 2013: $1,412,7112013Assets 2014: $1,368,351Liabilities 2014: $0Net Assets 2014: $1,368,3512014Assets 2015: $1,333,731Liabilities 2015: $0Net Assets 2015: $1,333,7312015Assets 2016: $1,519,452Liabilities 2016: $0Net Assets 2016: $1,519,4522016Assets 2017: $1,519,140Liabilities 2017: $0Net Assets 2017: $1,519,1402017Assets 2018: $1,520,846Liabilities 2018: $0Net Assets 2018: $1,520,8462018Assets 2019: $1,506,483Liabilities 2019: $0Net Assets 2019: $1,506,4832019Assets 2020: $1,390,153Liabilities 2020: $0Net Assets 2020: $1,390,1532020Assets 2021: $1,485,351Liabilities 2021: $0Net Assets 2021: $1,485,3512021Assets 2022: $1,538,133Liabilities 2022: $0Net Assets 2022: $1,538,1332022Assets 2023: $1,597,275Liabilities 2023: $0Net Assets 2023: $1,597,2752023Assets 2024: $1,619,618Liabilities 2024: $0Net Assets 2024: $1,619,6182024

Highlighted filing

2018

Assets$1,520,846
Liabilities$0
Net Assets$1,520,846

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $228,467Expenses 2011: $222,234Net Income 2011: $6,2332011Revenue 2012: $317,196Expenses 2012: $269,019Net Income 2012: $48,1772012Revenue 2013: $290,834Expenses 2013: $280,280Net Income 2013: $10,5542013Revenue 2014: $270,383Expenses 2014: $334,925Net Income 2014: -$64,5422014Revenue 2015: $282,712Expenses 2015: $315,350Net Income 2015: -$32,6382015Revenue 2016: $505,057Expenses 2016: $319,362Net Income 2016: $185,6952016Revenue 2017: $300,059Expenses 2017: $301,803Net Income 2017: -$1,7442017Revenue 2018: $333,934Expenses 2018: $331,705Net Income 2018: $2,2292018Revenue 2019: $346,571Expenses 2019: $360,934Net Income 2019: -$14,3632019Revenue 2020: $182,712Expenses 2020: $299,042Net Income 2020: -$116,3302020Revenue 2021: $296,411Expenses 2021: $201,213Net Income 2021: $95,1982021Revenue 2022: $311,656Expenses 2022: $258,874Net Income 2022: $52,7822022Revenue 2023: $483,453Expenses 2023: $424,311Net Income 2023: $59,1422023Revenue 2024: $430,624Expenses 2024: $408,281Net Income 2024: $22,3432024

Highlighted filing

2018

Revenue$333,934
Expenses$331,705
Net Income$2,229
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.2
Gross Receipts
$333,934
Mission and Program Overview

Mission

Missons

Missons 1.to strength and enrich the pearl city community 2. To support recreational programs and program designed to lessen neighborhood tension

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,336,644$1,323,177▼ $13,467
Cash and Non-Interest-Bearing Accounts$136,891$151,233▲ $14,342
Investments Other Securities$42,544$43,373▲ $829
Savings and Temporary Cash Investments$3,061$3,063▲ $2
Total Assets$1,519,140$1,520,846▲ $1,706
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,519,140$1,520,846▲ $1,706
Total Net Assets Fund Balance$1,519,140$1,520,846▲ $1,706
Total Liabilities and Net Assets / Fund Balance$1,519,140$1,520,846▲ $1,706

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$287,500--
Land$458,500--
Leasehold Improvements$711,019--
Other Securities$41,848--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Breene HarimotoPresident & Executive DirectPT$36,000$36,000

Board Members and Trustees

NameTitle
Warren HiromotoVice President & Treasurer
Alice KudoSecretary
Barry VillamilSecretary
Jerry HigashiSecretary
Paul KudoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$29,034
Program Service Revenue
$303,547
Investment Income
$1,353
Other Revenue
$0
All Other Contributions
$29,034
Change in Net Assets
$2,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,369
Other Expenses$155,336
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,480$0$0$110,480
Current Officers, Directors, Trustees, and Key Employees$36,000$0$0$36,000
All Other Expenses$12,372$7,950$0$20,322
Depreciation Depletion$9,427$4,040$0$13,467
Payroll Taxes$11,831$0$0$11,831
Fees for Services Accounting$10,700$0$0$10,700
Other Employee Benefits$9,058$0$0$9,058
Benefits to Members$9,000--$9,000
Insurance$3,476$1,490$0$4,966
Other Expenses$2,597$1,113$0$3,710
Office Expenses$840$360$0$1,200
Fees for Services Other$239$103$0$342
Total Functional Expenses$308,206$23,499$0$331,705
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security deposit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
Filing and Contact Details

Filer

Filer Name
Pearl City Foundation
EIN
99-0352367
Phone
8084562073
Address
715 HOOMOANA STREET, PEARL CITY, HI 96782

Signing Officer

Name
Breene Harimoto
Title
Executive Director
Phone
8084562073
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Breene Harimoto
Formed
2000
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
36
Volunteers
36

Preparer

Firm
Gerald Y Ushijima CPA
Address
1110 UNIVERSITY AVE STE 508, HONOLULU, HI 96826-1508
Preparer
Gerald Ushijima
Phone
8089495588
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Distributed the Form 990 for review by the Board before filing.

Form 990, Part IX, Line 24E

Maintenance & Repairs 6497. 4548. 1949. 0.

Form 990, Part IX, Line 24E

Other Tax 990. 495. 495. 0.

Form 990, Part IX, Line 24E

Supplies 4563. 3193. 1370. 0.

Form 990, Part IX, Line 24E

Water & Sewer 6818. 3409. 3409. 0.

Form 990, Part IX, Line 24E

Bank fee 140. 70. 70. 0.

Form 990, Part IX, Line 24E

Other Expense 1314. 657. 657. 0.

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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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0873865
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01353
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07509
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08862
IRS990ScheduleA/InvestmentIncomeCYPct00.00950
IRS990ScheduleA/InvestmentIncomePYPct00.01420
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99050
IRS990ScheduleA/PublicSupportPY509Pct00.98580
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0925367
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0332581
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0297167
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0295619
IRS990ScheduleA/Total509Grp/TotalAmt0925367
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0934229
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0287500
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0287500
IRS990ScheduleD/LandGrp/BookValueAmt0458500
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0458500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0711019
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0711019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Security deposit
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01525
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt141848
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Cash and cash alternatives
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01457019
IRS990ScheduleD/TotalBookValueSecuritiesAmt043373
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Distributed the Form 990 for review by the Board before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Maintenance & Repairs 6497. 4548. 1949. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other Tax 990. 495. 495. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Supplies 4563. 3193. 1370. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Water & Sewer 6818. 3409. 3409. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank fee 140. 70. 70. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other Expense 1314. 657. 657. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01519140
IRS990/TotalAssetsEOYAmt01520846
IRS990/TotalAssetsGrp/BOYAmt01519140
IRS990/TotalAssetsGrp/EOYAmt01520846
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029034
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023499
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0308206
IRS990/TotalFunctionalExpensesGrp/TotalAmt0331705
IRS990/TotalGrossUBIAmt01353
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01519140
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01520846
IRS990/TotalProgramServiceExpensesAmt0308206
IRS990/TotalProgramServiceRevenueAmt0303547
IRS990/TotalReportableCompFromOrgAmt036000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0303547
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0333934
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01353
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01519140
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01520846
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01519140
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01520846
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01983 Hoomalolo st
IRS990/USAddress/CityNm0Pearl City
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096782
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BREENE HARIMOTO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08084562073
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PEARL CITY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0PEAR
ReturnHeader/Filer/EIN0990352367
ReturnHeader/Filer/PhoneNum08084562073
ReturnHeader/Filer/USAddress/AddressLine1Txt0715 HOOMOANA STREET
ReturnHeader/Filer/USAddress/CityNm0PEARL CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096782
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D9E88CBA65EC97EB7BE825F938865DDE5793C9EB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D9E88CBA65EC97EB7BE825F938865DDE5793C9EB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.151.69.210
ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm016:30:35
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GERALD Y USHIJIMA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01110 UNIVERSITY AVE STE 508
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968261508
ReturnHeader/PreparerPersonGrp/PhoneNum08089495588
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GERALD USHIJIMA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-05-15T16:30:44-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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.$1.62$0.00$1.62$0.43$0.41$0.02
2023Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$0.48$0.42$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.00$1.54$0.31$0.26$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.30$0.20$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.00$1.39$0.18$0.30$0.12
2019Summary only. Only limited summary data is available for this year.$1.51$0.00$1.51$0.35$0.36$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.33$0.33$0.00
2017Summary only. Only limited summary data is available for this year.$1.52$0.00$1.52$0.30$0.30$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.51$0.32$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.28$0.32$0.03
2014Summary only. Only limited summary data is available for this year.$1.37$0.00$1.37$0.27$0.33$0.06
2013Summary only. Only limited summary data is available for this year.$1.41$0.00$1.41$0.29$0.28$0.01
2012Summary only. Only limited summary data is available for this year.$1.40$0.00$1.40$0.32$0.27$0.05
2011Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.23$0.22$0.01