Camp Pilialoha O Maui

Nonprofit profile at a glance

EIN
471687910
IRS 990-EZ coverage
2015–2024
Forms available
Form 990-EZ 2024
Location
Kihei, HI, USA
Phone
8082146344
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$1,500
Expenses
$18,321
Assets
$50,844
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • DEREK G SMITH (PRESIDENT)

People named in this filing

  • DEREK G SMITH (PRESIDENT)
  • JULIE SMITH (VICE PRES / TREASURER)
  • KUULEI RABARA (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a camp for the child of incarcerated persons on maui, molokai, and lanai on an annual basis with mentoring and leadership training training throughout the year and to provide training and life skills through faith-based principles to reduce recidivism.

What it reported doing in 2024

During 2022, "angels" attended camp pilialoha 'o maui, and each year the number of children increases. The camp stems from a mission to share god's love with children whose parents are in prison. Love is allways the theme at the camp, as volunteers and junior mentors strive to demonstrate the love of christ to the camp attendees. Our camp is an annual, four-day event filled with an intentional series of activities and events that facilitate the sharing of the gospel of jesus christ through love, trust, forgiveness, and hope. Children participate in activities such as archery, music, harvesting poi, while learning unity and caring for each other.

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 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1,121.4%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 2.78; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -15.5% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -23.8% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2015 to 2024
  • 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.

  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.