Brantley Center Inc

Nonprofit profile at a glance

EIN
990119598
IRS 990 coverage
2011–2021
Forms available
Form 990 2021
Location
Honokaa, HI, USA
Phone
8087757245
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$271,798
Expenses
$263,892
Assets
$130,433
Liabilities
$21,060

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • RICK SAKATA (PRESIDENT)
  • ROLAND KANESHIRO (VICE PRESIDENT)

People named in this filing

  • RICK SAKATA (PRESIDENT)
  • ROLAND KANESHIRO (VICE PRESIDENT)
  • GAIL S ELIZARES (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. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide respite, vocational rehabilitation & basic skills for persons with disabilities in the hamakua district on the island of Hawaii

What it reported doing in 2021

Work evaluation, training, placement; provide rehabilitation & vocational training for adults in the hamakua district who are physically, socially, and/or mentally challenged.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 84
  • Accountability: 82
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: $746.21 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.9%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -3.7% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 84.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $223K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2011 to 2021
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.