Civic Intelligence

Lokahi Treatment Centers

990 • Fiscal year 2018 • EIN 99-0356653

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 12, 2018

PO Box 383401Waikoloa, HI 96738

(808) 883-0922

Siviq Scores

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

Liabilities / Assets

87th percentile

0.71x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

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

Top Officer Pay

42nd percentile

$40,250

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

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

Asset Growth

69th percentile

8.3%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

46th percentile

2.2%

Faster revenue growth than 46% of similar nonprofits.

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

Assets

Up

$133,659

Up $10,229 (+8.3%) from 2017

Net Assets

Down

$38,943

Down $6,466 (-14%) from 2017

Liabilities

Up

$94,716

Up $16,695 (+21%) from 2017

Revenue

Up

$1,090,893

Up $23,016 (+2.2%) from 2017

Expenses

Down

$1,097,358

Down $7,206 (-0.7%) from 2017

Net Income

Up

-$6,465

Up $30,222 (+82%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $146,864Liabilities 2011: $106,582Net Assets 2011: $40,2822011Assets 2012: $141,433Liabilities 2012: $93,487Net Assets 2012: $47,9462012Assets 2013: $203,459Liabilities 2013: $113,046Net Assets 2013: $90,4132013Assets 2014: $183,687Liabilities 2014: $54,172Net Assets 2014: $129,5152014Assets 2015: $155,426Liabilities 2015: $71,183Net Assets 2015: $84,2432015Assets 2016: $146,512Liabilities 2016: $64,367Net Assets 2016: $82,1452016Assets 2017: $123,430Liabilities 2017: $78,021Net Assets 2017: $45,4092017Assets 2018: $133,659Liabilities 2018: $94,716Net Assets 2018: $38,9432018Assets 2018: $133,659Liabilities 2018: $94,716Net Assets 2018: $38,9432018Assets 2019: $116,383Liabilities 2019: $25,763Net Assets 2019: $90,6202019Assets 2020: $138,612Liabilities 2020: $47,552Net Assets 2020: $91,0602020Assets 2021: $161,124Liabilities 2021: $102,387Net Assets 2021: $58,7372021Assets 2022: $174,869Liabilities 2022: $47,914Net Assets 2022: $126,9552022Assets 2023: $319,929Liabilities 2023: $43,695Net Assets 2023: $276,2342023Assets 2024: $296,713Liabilities 2024: $7,988Net Assets 2024: $288,7252024Assets 2025: $292,869Liabilities 2025: $2,895Net Assets 2025: $289,9742025

Highlighted filing

2018

Assets$133,659
Liabilities$94,716
Net Assets$38,943

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $864,0352011Expenses 2012: $937,3932012Expenses 2013: $931,7382013Revenue 2014: $1,127,211Expenses 2014: $1,049,305Net Income 2014: $77,9062014Revenue 2015: $1,076,799Expenses 2015: $1,122,071Net Income 2015: -$45,2722015Revenue 2016: $1,166,371Expenses 2016: $1,158,029Net Income 2016: $8,3422016Revenue 2017: $1,067,877Expenses 2017: $1,104,564Net Income 2017: -$36,6872017Revenue 2018: $1,090,893Expenses 2018: $1,097,358Net Income 2018: -$6,4652018Revenue 2018: $1,090,893Expenses 2018: $1,097,358Net Income 2018: -$6,4652018Revenue 2019: $981,979Expenses 2019: $930,302Net Income 2019: $51,6772019Revenue 2020: $1,016,160Expenses 2020: $1,015,720Net Income 2020: $4402020Revenue 2021: $1,184,003Expenses 2021: $1,101,841Net Income 2021: $82,1622021Revenue 2022: $1,171,970Expenses 2022: $1,218,069Net Income 2022: -$46,0992022Revenue 2023: $1,259,734Expenses 2023: $1,118,084Net Income 2023: $141,6502023Revenue 2024: $1,094,403Expenses 2024: $1,081,912Net Income 2024: $12,4912024Revenue 2025: $1,145,735Expenses 2025: $1,148,052Net Income 2025: -$2,3172025

Highlighted filing

2018

Revenue$1,090,893
Expenses$1,097,358
Net Income-$6,465
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 12, 2018
Return Version
2017v2.3
Gross Receipts
$1,090,893
Mission and Program Overview

Mission

To provide rehabilitation, recovery and counseling for those who are suffering from chemical addiction and mental illness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$118,116$110,437▼ $7,679
Rtn Earn Endowment Incm Other Fnds$45,409$38,943▼ $6,466
Prepaid Expenses and Deferred Charges-$10,704-
Loans From Officers Directors$15,354$1,638▼ $13,716
Cash and Non-Interest-Bearing Accounts$-4,197--
Total Assets$123,430$133,659▲ $10,229
Other Assets Total$9,511$12,518▲ $3,007
Liabilities
Mortgage Notes Payable Secured by Investment Property$31,524$68,660▲ $37,136
Accounts Payable and Accrued Expenses$31,143$24,418▼ $6,725
Total Liabilities$78,021$94,716▲ $16,695
Net Assets / Fund Balance
Total Net Assets Fund Balance$45,409$38,943▼ $6,466
Total Liabilities and Net Assets / Fund Balance$123,430$133,659▲ $10,229

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$102,260$52,876$155,136
Equipment$7,144$39,498$46,642
Leasehold Improvements$1,033$31,454$32,487
Other Assets Org$3,007--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cory CauseyEmployee-$40,250$40,250
Verna ChartrandEmployeeFT$31,500$31,500
Donna GuerpoSecretaryFT$30,624$30,624
John CerraEmployee-$28,609$28,609
Jamal F WasanPresident/CEOFT$27,077$27,077
Regina JardineTreasure-$26,250$26,250

Board Members and Trustees

NameTitle
Floyd SouzaDirector/ Board Chair
Leslie Ann BellDirector
Nani SvendsenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$163,113
Program Service Revenue
$927,780
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-6,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$712,797
Other Expenses$384,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$528,487--$528,487
Comp Disqual Persons$156,354$27,956-$184,310
Occupancy$114,090$56,960-$171,050
All Other Expenses$32,409$16,180-$48,589
Office Expenses$15,646--$15,646
Fees for Services Accounting-$13,471-$13,471
Travel$13,393--$13,393
Other Expenses$7,663$3,826-$11,489
Insurance$7,347$3,668-$11,015
Depreciation Depletion$5,122$2,557-$7,679
Information Technology$3,973$1,983-$5,956
Interest$2,815$1,406-$4,221
Conferences and Meetings$2,314--$2,314
Total Functional Expenses$942,798$154,560$0$1,097,358
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$15,354$1,638▼ $13,716
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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, Part VI, Line 11B

The tax return is prepared by an outside enrolled agent firm after completion of compiled financial statements prepared by another outside accounting firm.the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the return and distributes to those individuals charged with governance. Those individuals review and if applicable, make necessary changes.

Form 990, Part VI, Line 19

Governing documents are available for public inspection at the principal place of business. The organizations financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Lokahi Treatment Centers
EIN
99-0356653
Phone
8088830922
Address
PO BOX 383401, WAIKOLOA, HI 96738

Signing Officer

Name
Jamal F Wasan Phd
Title
President
Signed
2018-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jamal F Wasan
Formed
2001
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
3
Employees
29
Volunteers
3

Preparer

Firm
Kohala Tax LLC
Address
PO Box 1514, Kapaau, HI 96755
Preparer
Hanako K Anderson
Phone
8089876762
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 22

Depreciation expense on books is 7,257.65 due to depreciation method difference.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0872763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37658
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0207452
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01510
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0414788
IRS990/PYOtherRevenueAmt03312
IRS990/PYProgramServiceRevenueAmt0857113
IRS990/PYRevenuesLessExpensesAmt0-36687
IRS990/PYSalariesCompEmpBnftPaidAmt0688266
IRS990/PYTotalExpensesAmt01104564
IRS990/PYTotalRevenueAmt01067877
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-6465
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01090893
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt045409
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt038943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0163113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0207452
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0165476
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0224265
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0148074
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0908380
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0908380
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0163113
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0207452
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0165476
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0224265
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0148074
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0908380
IRS990ScheduleA/TotalSupportAmt0908380
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0102260
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052876
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0155136
IRS990ScheduleD/EquipmentGrp/BookValueAmt07144
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046642
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01033
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031454
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032487
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt09511
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13007
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110437
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012518
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01638
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO COVER BUSINESS COST
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt010000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JAMAL F WASAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt01638
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS PREPARED BY AN OUTSIDE ENROLLED AGENT FIRM AFTER COMPLETION OF COMPILED FINANCIAL STATEMENTS PREPARED BY ANOTHER OUTSIDE ACCOUNTING FIRM.THE ORGANIZATION IS SENT A DRAFT OF THE TAX RETURNS TO BE REVIEWED AND EXAMINED. THE ORGANIZATION MAKES COPIES OF THE RETURN AND DISTRIBUTES TO THOSE INDIVIDUALS CHARGED WITH GOVERNANCE. THOSE INDIVIDUALS REVIEW AND IF APPLICABLE, MAKE NECESSARY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE PRINCIPAL PLACE OF BUSINESS. THE ORGANIZATIONS FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEPRECIATION EXPENSE ON BOOKS IS 7,257.65 DUE TO DEPRECIATION METHOD DIFFERENCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 22
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0123430
IRS990/TotalAssetsEOYAmt0133659
IRS990/TotalAssetsGrp/BOYAmt0123430
IRS990/TotalAssetsGrp/EOYAmt0133659
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0163113
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0154560
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0942798
IRS990/TotalFunctionalExpensesGrp/TotalAmt01097358
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078021
IRS990/TotalLiabilitiesEOYAmt094716
IRS990/TotalLiabilitiesGrp/BOYAmt078021
IRS990/TotalLiabilitiesGrp/EOYAmt094716
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt045409
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt038943
IRS990/TotalProgramServiceExpensesAmt0942798
IRS990/TotalProgramServiceRevenueAmt0927780
IRS990/TotalReportableCompFromOrgAmt0184310
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0927780
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01090893
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0123430
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0133659
IRS990/TravelGrp/ProgramServicesAmt013393
IRS990/TravelGrp/TotalAmt013393
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 383401
IRS990/USAddress/CityNm0WAIKOLOA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096738
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.lokahitreatmentcenters.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$1.15$1.15$0.00
2024Summary only. Only limited summary data is available for this year.$0.30$0.01$0.29$1.09$1.08$0.01
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.04$0.28$1.26$1.12$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.05$0.13$1.17$1.22$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.10$0.06$1.18$1.10$0.08
2020Summary only. Only limited summary data is available for this year.$0.14$0.05$0.09$1.02$1.02$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.03$0.09$0.98$0.93$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.09$0.04$1.09$1.10$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.09$0.04$1.09$1.10$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.08$0.05$1.07$1.10$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.06$0.08$1.17$1.16$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.07$0.08$1.08$1.12$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.05$0.13$1.13$1.05$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.11$0.09$0.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.09$0.05$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.11$0.04$0.86