Downtown Athletic Club Hawaii

Nonprofit profile at a glance

EIN
800789389
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2022
Location
Honolulu, HI, USA
Phone
8085347517
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Official website

Reported finances

Revenue
$430,591
Expenses
$240,263
Assets
$543,618
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • KEITH AMEMIYA (PRESIDENT/DIRECTOR)
  • BRANDON KURISU (VICE PRESIDENT/DIRECTOR)

People named in this filing

  • KEITH AMEMIYA (PRESIDENT/DIRECTOR)
  • BRANDON KURISU (VICE PRESIDENT/DIRECTOR)
  • ART GLADSTONE (SECRETARY/DIRECTOR)

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

Overview

Mission

To create a bridge for corporations, community organizations, and government to facilitate and promote sports throughout the islands.

What it reported doing in 2024

The downtown athletic club of Hawaii (dach) is spearheading a luna strong fundraising campaign, raising funds through "luna strong" t-shirt sales. All funds are disbursed in consultation with the lahainaluna athletics department and school administration. These funds will assist with:1. Replacing sports equipment/supplies lost by the 450 lahainaluna high school student-athletes whose homes were destroyed in the lahaina fire.2. Supporting the 40 lahainaluna coaches who lost their homes in the fires.3. Covering the entire cost of state tournament travel for all lahainaluna teams that qualify for state tournaments in the current school year.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.

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: 58
  • Transparency & Controls: 94
  • Accountability: 76
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.5%; rating input score 50
  • Program expense ratio: 90.5%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 44.2%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.26; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 17.5% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 20.2% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 50.5% of revenue deployed · 90.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $217K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.