Chinese Christian Association of Hawaii

Nonprofit profile at a glance

EIN
996005334
IRS 990 coverage
2015–2018
Forms available
Form 990 2018
Location
Honolulu, HI, USA
Phone
8088411408
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$35,893
Expenses
$35,051
Assets
$682,093
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • GERTRUDE HARA WILLIAMS (President)
  • DENNIS YUEN (Vice President)

Highest reported compensation

  • GERTRUDE HARA WILLIAMS (President): $500 total reported compensation
  • MICHAEL JEONG (Treasurer): $250 total reported compensation
  • DENNIS YUEN (Vice President): $100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote christianity and support the churches.

What it reported doing in 2018

To support and conduct related activities and projects, including: palolo home project, united church of christ youth program, honolulu chinese chorus, and community churches and charities.

Operating model

Revenue model
Investment-supported. 99% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

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: 78
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 63
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 65.8%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.3%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 19.46; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -43.2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 19.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 65.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $23K in reported program spending
  • Leadership: top reported pay $500 · 8 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2015 to 2018
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • 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 — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.