Big Island Learning and Arts Center
Nonprofit profile at a glance
- EIN
- 460496175
- IRS 990-EZ coverage
- 2021–2021
- Forms available
- Form 990-EZ 2021
- Location
- Volcano, HI, USA
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $56,141
- Expenses
- $48,689
- Assets
- $24,513
Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- George DeCosta (President)
- Linda Ugalde (Vice President)
People named in this filing
- George DeCosta (President)
- Linda Ugalde (Vice President)
- Veryl Grace (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Charitable, spiritual, educational, cultural, religious, scientificpurpose
What it reported doing in 2021
Retreats-during2021retreatswereviazoomeverySunday.Serves20-26participantsinscripturalsharing, communitybuildingandculturalactivities; retreatantsdonatemoney, providefooditems, clothing, hygieneproducts; monetarydonationsareusedtopaycontractedartist, buildingoccupancyandmaintenance, andpantryitems; providesmallcashamountstoothernonprofitorganizationssuchascharterschools, alzheimersfoundation, andothers
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 89% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 82
- Sustainability: 41
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.1%; rating input score 70
- Program expense ratio: 80.8%; rating input score 81
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 13.3%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 0.5; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 70.1% of revenue deployed · 80.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $39K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- Review — Sustainability: Operating margin scored 58/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.