Aia Honolulu

Nonprofit profile at a glance

EIN
996006458
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8086287244
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$518,897
Expenses
$486,403
Assets
$775,464
Liabilities
$55,783

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • WAYNE GOO (PRESIDENT)

Highest reported compensation

  • JULIA FINK (EXEC. VICE P): $109,941 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To organize and unite in fellowship the members of the architectural profession within the association; to promote the aesthetic, scientific and practical efficiency of the architectural profession; to advance the science and art of planning and building by advancing the standards of architectural education, training, and practice; to coordinate the profession of architecture with the building industry; to ensure the advancement of the living standard of the people through their improved environment; to make the architectural profession of ever-increasing service to society; and to protect the rights and interests of our members and advocate on their behalf.

What it reported doing in 2024

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 raises public consciousness, awareness of design excellence, and the special role of aia architects in shaping our communities. B) annual installation of officers/directors and celebration - a fellowship event with a focus on recognizing and celebrating the accomplisments of member volunteers whose efforts have helped support the association goals throughout the year. Newly elected board members are inducted during the formal portion of the program. C) other member/industry continuing education programs - act as event sponsor and coordinator for locally held architecture/design seminars as topics arise during the year. Programs provide needed continuing education for aia membership and to meet state licensure requirements. D) architecture licensing preparation courses - offer programs to intern architects in preparation for candidates to complete necessary requirements and examinations to become a licensed architect in Hawaii. Programs reinforce the value of licensure within architecture firms and the role of mentorship to sustain the profession. E) annual business meeting - the aia annual business meeting includes annual reporting and election of incoming officers, updates from the executive committee, a treasurer's report, and a call for volunteers.

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 49
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.3%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.59; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 22.6%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.5% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 17 of 17 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $110K · 18 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.