Cooper Center Council

Nonprofit profile at a glance

EIN
990256770
IRS 990-EZ coverage
2011–2025
Forms available
Form 990-EZ 2025
Location
Volcano, HI, USA
Phone
8089677800
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$130,292
Expenses
$134,523
Assets
$214,845
Liabilities
$4,067

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Linda Ugalde (President)
  • Pohai Mullens (Vice President)

People named in this filing

  • Linda Ugalde (President)
  • David Goodman (Treasurer)
  • Margo McClelland (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community Center

What it reported doing in 2025

Community Center maintenance and co-ordination of use for community meetings, services and events as well as use by member organizations representing local community groups.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.9%; rating input score 77
  • Program expense ratio: 74.5%; rating input score 75

Transparency & Controls

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

Sustainability

  • Operating margin: -3.2%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 76.9% of revenue deployed · 74.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $100K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • 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 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.