Alternative Structures International

Nonprofit profile at a glance

EIN
990196090
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Waianae, HI, USA
Phone
8086962655
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$7,885,445
Expenses
$7,902,208
Assets
$12,769,085
Liabilities
$1,354,705

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • SALEH AZIZI (PRESIDENT)

Highest reported compensation

  • AVARY MAUNAKEA (EXECUTIVE DI): $67,772 total reported compensation
  • TOM MCDONALD (CO-E.D. UNTI): $10,899 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Founded in 1974 as an intentional community, alternative structures international (asi) kahumana's mission is to co-create and model a healthy, inclusive, and productive community with homeless families, people with disabilities, and youth. It achieves this mission by integrating mutually supportive social services, housing, and vocational training. Our social programs include: (1) transitional housing programs in 48 units (serving 350-500 individuals annually), an emergency shelter program, affordable housing programs and outreach services; (2) adult day care programs and services for adults with developmental disabilities and autism; (3) farm, culinary, and hospitality with vocational training on our organic farm, food service, commercial kitchen, and retreat center; (4) educational programs in farming and food sustainability, social work, and holistic health through tours, farm stays, and retreats.

What it reported doing in 2023

Homeless housing and services - asi's transitional housing shelter ohana ola o kahumana sheltered over 75 homeless adults and 150 children in one, two, and three bedroom units. Asi also manages an emergency shelter for individuals and families. Asi's rapid rehousing programs assists at-risk homeless families to keep their homes or get into long-term permanent housing. Asi also manages affordable housing programs for individuals and families at three different locations. Disability services - asi kahumana learning centers provide center-based day programs for adults with developmental disabilities and autism. The waianae and kailua centers serve special needs adults. One to one community and home-based personal assistance services are provided throughout oahu. Job training and placement - kahumana community center and kahumana works provide training and job placement for low income individuals , with a focus on those experiencing homelessness and disabilities. Training is offered in organic farming, food services, custodial and maintenance services, and hospitality services with the goal to train and place individuals into permanent employment.

Operating model

Revenue model
Earned-program. 60% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 48
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.6%; rating input score 95
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: $36.15 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 64th 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: -0.2%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 94.6% of revenue deployed · 94.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7.5M in reported program spending
  • Leadership: top reported pay $68K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.