Central Oahu Youth Services Association Inc

Nonprofit profile at a glance

EIN
990198948
IRS 990 coverage
2013–2016
Forms available
Form 990 2016
Location
Haleiwa, HI, USA
Phone
8086375126
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$543,745
Expenses
$206,049
Assets
$1,200,793
Liabilities
$209,182

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • FLORENTINO TAMONDONG (PRESIDENT)
  • PAUL WESCOTT (VICE PRESIDENT)

People named in this filing

  • FLORENTINO TAMONDONG (PRESIDENT)
  • PAUL WESCOTT (VICE PRESIDENT)
  • NEAL IKEDA (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 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2016

Provided residential and outreach counseling to youths aged 12-17 (referred by state of Hawaii depts) who are experiencing alienation, physical or sexual abuse, other behavioral or substance abuse.

Operating model

Revenue model
Earned-program. 94% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 86
  • Accountability: 82
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.1%; rating input score 32
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 19th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 62.1%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 5.83; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: -15.1% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 32.1% of revenue deployed · 84.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $175K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2013 to 2016
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.