Ewa Beach CBDO
Nonprofit profile at a glance
- EIN
- 271122858
- IRS 990 coverage
- 2015–2015
- Forms available
- Form 990 2015, Form 990-EZ 2014, Form 990-N 2011
- Location
- Ewa Beach, HI, USA
- Phone
- 8087783230
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $283,342
- Expenses
- $255,126
- Assets
- $37,065
- Liabilities
- $44,000
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Orin Sherman (President)
People named in this filing
- Orin Sherman (President)
- Maria Patanapaiboon (Secretary)
- Kevin Tabangcura (Treasury)
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 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Seeks to implement economic development activities primarily within and around the Ewa Beach neighborhood revitalization strategy area to enhance the quality of life of its residents
What it reported doing in 2015
The outreach programs created are used to educate people of the community in areas that aid and foster economic community growth. This is done through helping with the creation of opportunities for youth and mentoring programs with business, as well as funding for community playground equipment for after school programs
Operating model
- Revenue model
- Grant-funded. 67% of the money available for current operations came from government grants.
- 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 86
- Accountability: 64
- Sustainability: 43
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.8%; rating input score 78
- Program expense ratio: 86.4%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 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: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.15; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 1.19; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 50.3% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 20.1% per year; rating input score 100; 84th percentile among comparable filings
Details
- Where the money goes: 77.8% of revenue deployed · 86.4% of spending went to programs
- Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $220K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- 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.
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: 5 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.