Friends of Childrens Justice Center

Nonprofit profile at a glance

EIN
990281559
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Wailuku, HI, USA
Phone
8089868634
Rating
88
Verdict
STRONG
Rating confidence
Standard
Sector
Civil Rights

Reported finances

Revenue
$734,762
Expenses
$712,687
Assets
$1,050,311
Liabilities
$2,472

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

Leadership & pay

13 people listed

Executive titles in this filing

  • PAUL TONNESEN (Executive Director)
  • SHEILA HAYNES (President)
  • CINDY SAWYER (Vice President)

Highest reported compensation

  • PAUL TONNESEN (Executive Director): $104,268 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide assistance to abused and neglected children and to promote prevention of child abuse and neglect.

What it reported doing in 2024

Provided assistance to abused and neglected children of Maui County by fulfilling needs requests that are place through may Maui County agencies that serve Maui Countys Children

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 93
  • Accountability: 90
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.7%; rating input score 89
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: $22.98 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 14.6%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 88.7% of revenue deployed · 91.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $650K in reported program spending
  • Leadership: top reported pay $104K · 13 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 45/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.