Civic Intelligence

Chaminade University Educational Foundation

990 • Fiscal year 2014 • EIN 99-6007124

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 18, 2015

c/o 1088 Bishop Street Room 1009Honolulu, HI 96813

(808) 536-1058

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

45th percentile

0.9%

Faster asset growth than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

2nd percentile

-66%

Faster revenue growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,412,671

Up $12,366 (+0.9%) from 2013

Net Assets

Up

$1,412,671

Up $12,366 (+0.9%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$83,794

Down $161,108 (-66%) from 2013

Expenses

Up

$71,428

Up $4,613 (+6.9%) from 2013

Net Income

Down

$12,366

Down $165,721 (-93%) from 2013

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: $1,193,898Liabilities 2011: $0Net Assets 2011: $1,193,8982011Assets 2012: $1,222,218Liabilities 2012: $0Net Assets 2012: $1,222,2182012Assets 2013: $1,400,305Liabilities 2013: $0Net Assets 2013: $1,400,3052013Assets 2014: $1,412,671Liabilities 2014: $0Net Assets 2014: $1,412,6712014Assets 2015: $1,347,583Liabilities 2015: $0Net Assets 2015: $1,347,5832015Assets 2016: $1,326,198Liabilities 2016: $0Net Assets 2016: $1,326,1982016Assets 2017: $1,458,051Liabilities 2017: $0Net Assets 2017: $1,458,0512017Assets 2018: $1,390,906Liabilities 2018: $0Net Assets 2018: $1,390,9062018Assets 2019: $1,536,493Liabilities 2019: $0Net Assets 2019: $1,536,4932019Assets 2020: $1,897,268Liabilities 2020: $0Net Assets 2020: $1,897,2682020Assets 2021: $1,998,281Liabilities 2021: $0Net Assets 2021: $1,998,2812021Assets 2022: $1,666,147Liabilities 2022: $0Net Assets 2022: $1,666,1472022Assets 2023: $1,827,195Liabilities 2023: $0Net Assets 2023: $1,827,1952023

Highlighted filing

2014

Assets$1,412,671
Liabilities$0
Net Assets$1,412,671

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $8,9982011Revenue 2012: $125,557Expenses 2012: $97,236Net Income 2012: $28,3212012Revenue 2013: $244,902Expenses 2013: $66,815Net Income 2013: $178,0872013Revenue 2014: $83,794Expenses 2014: $71,428Net Income 2014: $12,3662014Revenue 2015: $5,628Expenses 2015: $2,801Net Income 2015: $2,8272015Revenue 2016: $132,164Expenses 2016: $172,104Net Income 2016: -$39,9402016Revenue 2017: $79,271Expenses 2017: $77,884Net Income 2017: $1,3872017Revenue 2018: $75,791Expenses 2018: $10,450Net Income 2018: $65,3412018Revenue 2019: $97,418Expenses 2019: $150,920Net Income 2019: -$53,5022019Revenue 2020: $158,324Expenses 2020: $16,746Net Income 2020: $141,5782020Revenue 2021: $147,070Expenses 2021: $180,339Net Income 2021: -$33,2692021Revenue 2022: $52,933Expenses 2022: $39,658Net Income 2022: $13,2752022Revenue 2023: $70,643Expenses 2023: $111,440Net Income 2023: -$40,7972023

Highlighted filing

2014

Revenue$83,794
Expenses$71,428
Net Income$12,366
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 18, 2015
Return Version
2014v5.0
Gross Receipts
$83,794
Mission and Program Overview

Mission

To promote and assist in the financing of the purposes and objectives of Chaminade University of Honolulu.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,395,261$1,410,276▲ $15,015
Savings and Temporary Cash Investments$5,044$2,395▼ $2,649
Total Assets$1,400,305$1,412,671▲ $12,366
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$977,611$974,612▼ $2,999
Permanently Rstr Net Assets$422,694$438,059▲ $15,365
Total Net Assets Fund Balance$1,400,305$1,412,671▲ $12,366
Total Liabilities and Net Assets / Fund Balance$1,400,305$1,412,671▲ $12,366
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$5,800
Program Service Revenue
$0
Investment Income
$77,994
Other Revenue
$0
All Other Contributions
$5,800
Change in Net Assets
$12,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$60,943
Other Expenses$10,485
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$60,943--$60,943
Fees for Service Investment Mgmnt Fees-$10,485-$10,485
Total Functional Expenses$60,943$10,485$0$71,428
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Chaminade UniversityHonolulu, HI501c3-$60,943
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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section C, Line 19

Trustees are asked once a year to review the Foundations conflict of interest policy and to disclose any conflicts of interest.

Form 990, Part VIII, Line 3

Net investment income includes interest and dividends, as well as realized and unrealized gains and losses on publicly traded securities. Because of the large number of securities trades made by fund managers each year, it is not practical to list realized gains and losses separately from unrealized gains and losses.

Form 990, Part VI, Section B, Line 11A

A draft of the 990 is e-mailed to all of the trustees for their review and comment.

Filing and Contact Details

Filer

Filer Name
Chaminade University Educational Foundation
EIN
99-6007124
Phone
8085361058
Address
c/o 1088 Bishop Street Room 1009, Honolulu, HI 96813

Signing Officer

Name
Calvert G Chipchase III
Title
Treasurer
Phone
8085360281
Signed
2015-06-18
Discuss with paid preparer
Yes

Organization Details

Formed
1962
Legal Domicile
Hi
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Chipchase & Company LLP
Address
1088 Bishop St Ste 1009, Honolulu, HI 96813
Preparer
Calvert G Chipchase III CPA-Esq
Phone
8085361058
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IRS990ScheduleA/SupportSumAmt060943
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt060943
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Chaminade University
IRS990ScheduleI/RecipientTable/RecipientEIN0990272261
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03140 Waialae Ave
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Honolulu
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Trustees are asked once a year to review the Foundations conflict of interest policy and to disclose any conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Net investment income includes interest and dividends, as well as realized and unrealized gains and losses on publicly traded securities. Because of the large number of securities trades made by fund managers each year, it is not practical to list realized gains and losses separately from unrealized gains and losses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A draft of the 990 is e-mailed to all of the trustees for their review and comment.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VIII, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11a
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010485
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt060943
IRS990/TotalFunctionalExpensesGrp/TotalAmt071428
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01400305
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01412671
IRS990/TotalProgramServiceExpensesAmt060943
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt077994
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083794
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01400305
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01412671
IRS990/TravelGrp/TotalAmt00
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IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0977611
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0974612
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O Box 1209
IRS990/USAddress/CityNm0Honolulu
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd0968071209
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Calvert G Chipchase III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08085360281
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chaminade University Educational Foundation
ReturnHeader/Filer/BusinessNameControlTxt0CHAM
ReturnHeader/Filer/EIN0996007124
ReturnHeader/Filer/PhoneNum08085361058
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o 1088 Bishop Street Room 1009
ReturnHeader/Filer/USAddress/CityNm0Honolulu
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096813
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chipchase & Company LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01088 Bishop St Ste 1009
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Honolulu
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085361058
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Calvert G Chipchase III CPA-Esq
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-06-18T08:51:08-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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