Aia Honolulu FY2021 filing

Not tax-deductible

Honolulu, HI501(c)(6)EIN 99-6006458Revenue $475K in FY2021

On file with the IRSaiahonolulu.org828 Fort Street Mall Ste 100, 96813-4314 · Honolulu, HITax-exempt since May 1965

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Professional development of members, community outreach/public awareness, and advocacy on issues affecting the built environment.

$108K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $44K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$475K
-4% vs prior year
Spent
$448K
To programs
0%
Net assets
$676K
By yearFY2020–FY2024
Revenue
$475K
FY2021▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$497K
FY2021$475K
FY2022$449K
FY2023$515K
FY2024$519K
Expenses
$448K
FY2021▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2020$349K
FY2021$448K
FY2022$479K
FY2023$475K
FY2024$486K
Net assets
$676K
FY2021▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$649K
FY2021$676K
FY2022$646K
FY2023$685K
FY2024$720K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1965.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

19 people listed on the 990; $108K paid to officers and key staff.

Part VII, Section A · reportable compensation
$83,101Pt VII · Sec A
$24,500Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Julia Fink$100,236$93,713$91,000——
Jacy L Youn Effective Thru 93021———$83,101$83,101
Julia Finkeffective as of 10121———$24,500—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Aia Honolulu executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves professional skills, educates the public, and advocates for the built environment.

Provided by the organization

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3 programs · in their own filed words · FY2021
01

Membership Activities

A) annual design awards - provides an avenue for aia honolulu architects to be recognized by their peers for their effort and dedication to excellence in architectural design. In doing so, aia honolulu hopes to raise public consciousness, awareness of design excellence, and the special role of aia architects in shaping our communities.

Pt IX · col B
02

Public awareness programs a) seventeenth annual canstruction design build competition - canstruction is a trademark of the society for design administration (sda), working in tandem with the american institute of architects (aia) and other members of the design and construction industry.

Pt IX · col B
03

Outreach Efforts

A) public forums on topics related to the built environment - aia honolulu, through their center for architecture, offers public interest programs and communications to the public regarding the built environment. Topics relate to design and planning issues of current interest to the local community.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$475K
Ln 12
Fees for servicesLn 2g$320K
Gifts and grantsLn 1h$130K
Other incomeLn 4–11$26K
Money outPt IX
$448K
Ln 25
Owns and owesPt X
$676K
net assets · Ln 32
Cash and savingsLn 1–2$510K
Total assetsLn 16$684K
LiabilitiesLn 26$8K
PeoplePt VI, VII
19
listed · VII A
PaidVII A2
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$130K
Fees for servicesLn 2g$320K
Other incomeLn 4–11$26K
Total revenueLn 12$475K
Assets in detailPt X, end of year
CashLn 1$510K
SavingsLn 2$323
Cash and savings togetherLn 1–2$510K
Land, buildings, equipmentLn 10c$169K
Other assetsLn 15$6K
Total assetsLn 16$684K
LiabilitiesLn 26$8K
Net assetsLn 32$676K
OperationsPt I, VI
EmployeesI 55
VolunteersI 680
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$523K$510K
Land, buildings, equipmentLn 10c$175K$169K
Total assetsLn 16$704K$684K
LiabilitiesLn 26$55K$8K
Net assetsLn 32$649K$676K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
Pay of current officers, directors and key staffLn 5$116K
Other salaries and wagesLn 7$96K
Other employee benefitsLn 9$16K
Payroll taxesLn 10$12K
Accounting feesLn 11c$10K
Advertising and promotionLn 12$7K
Office expensesLn 13$7K
Information technologyLn 14$13K
OccupancyLn 16$59K
TravelLn 17$1K
Conferences, conventions and meetingsLn 19$671
Depreciation, depletion and amortizationLn 22$28K
InsuranceLn 23$5K
Other expenses (24a–d)Ln 24$70K
All other expensesLn 24e$5K
Total functional expensesLn 25$448K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $519K$486K$32K$720K 990 PDF
FY2023 $515K$475K$40K$685K 990 PDF
FY2022 $449K$479K−$30K$646K 990 PDF
FY2021 Viewing $475K$448K$27K$676K 990 PDF
FY2020 $497K$349K$149K$649K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $475,470 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $154,250$129,780
I-9 Program service revenuePrior year $310,543$319,625
I-10 Investment incomePrior year $2,211$0
I-11 Other revenuePrior year $30,384$26,065
I-12 Total revenuePrior year $497,388$475,470
I-13 Grants and similar amounts paidPrior year $2,105$2,105
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $204,490$240,020
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $142,188$206,048
I-18 Total expensesPrior year $348,783$448,173
I-19 Revenue less expensesPrior year $148,605$27,297
Part VI · Governance 17 of 17 board members independent, no flags
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $475,470 across 7 lines filed
Lines not itemized here account for $23,993 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$129,780
VIII-1h Total contributions, gifts and grants$129,780
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $265,632 · Unrelated business $30,000$295,632
VIII-5 RoyaltiesExcluded from tax $25,859$25,859
VIII-6 Net rental income or lossExcluded from tax −$1,994−$1,994
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $2,200$2,200
VIII-12 Total revenueRelated to mission $287,285 · Unrelated business $34,540 · Excluded from tax $23,865$475,470
Part IX · Statement of functional expenses $448,173 across 16 lines filed
IX-1 Grants to domestic organizations$2,105
IX-5 Pay of current officers, directors and key staff$116,465
IX-7 Other salaries and wages$95,677
IX-9 Other employee benefits$15,533
IX-10 Payroll taxes$12,345
IX-11c Accounting fees$9,834
IX-12 Advertising and promotion$6,534
IX-13 Office expenses$7,327
IX-14 Information technology$12,911
IX-16 Occupancy$59,361
IX-17 Travel$1,421
IX-19 Conferences, conventions and meetings$671
IX-22 Depreciation, depletion and amortization$28,051
IX-23 Insurance$4,992
IX-24 Other expenses (24a–d)$70,320
IX-24e All other expenses$4,626
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$448,173
Part X · Balance sheet $684,337 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $522,950$509,663
X-2 Savings and temporary cash investmentsStart of year $323$323
X-10c Land, buildings and equipment, netStart of year $174,888$168,829
X-15 Other assetsStart of year $5,522$5,522
X-16 Total assetsStart of year $703,683$684,337
X-19 Deferred revenueStart of year $47,038$2,400
X-25 Other liabilitiesStart of year $8,049$6,044
X-26 Total liabilitiesStart of year $55,087$8,444
X-32 Total net assets or fund balancesStart of year $648,596$675,893
X-33 Total liabilities and net assetsStart of year $703,683$684,337
Part XI · Reconciliation of net assets $675,893 net assets at year end
XI-1 Total revenue$475,470
XI-2 Total expenses$448,173
XI-3 Revenue less expenses$27,297
XI-4 Net assets at start of year$648,596
XI-10 Net assets at end of year$675,893

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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