Anaina Hou Community Park

Nonprofit profile at a glance

EIN
900819688
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2013
Location
Kilauea, HI, USA
Phone
8088282118
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$3,590,704
Expenses
$4,204,057
Assets
$11,946,798
Liabilities
$668,462

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JAMES BRAMAN (PRESIDENT)

Highest reported compensation

  • BENJAMIN KARON (EXECUTIVE DI): $108,890 total reported compensation

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

Overview

Mission

Anaina hou community park is a community-gathering place on kauai's north shore that is rooted in our diverse history and where we honor the culture of these islands that calls us to malama (care for) the land & sea, ourselves, and each other. To this end we dedicate ourselves to developing public and private partnerships that benefit our greater island community through education, health and public safety, environmental stewardship, and quality entertainment.

What it reported doing in 2024

Gathering space for our community ahcp was founded to provide a gathering space for our community. Farmers markets were held each monday and saturday, providing a space to purchase local fruits and vegetables. Many families enjoyed time at the free playground and skate ramps. Over 10,000 people enjoyed hiking the free wai koa loop trail. 8 free families movies were presented. The organization hosted a free weekly recycling redemption center and park-n-ride stop in partnership with the county of kauai. Looking to the future, work progressed on designing and building the porter pavilion, a multi-purpose arts, entertainment and educational center; and volunteers began to fundraise and plan for the build of a new 17,000 sq. Ft. Playground.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 75.9%; rating input score 76
  • Fundraising efficiency: $2.77 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

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: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -17.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 2.84; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 75.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $109K · 12 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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: Fundraising efficiency scored 8/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Revenue growth scored 0/100.