Friends of the Children of West Hawaii Inc

Nonprofit profile at a glance

EIN
990284839
IRS 990-EZ coverage
2017–2025
Forms available
Form 990 2023, Form 990-EZ 2025, Form 990-N 2016
Location
Kailua Kona, HI, USA
Phone
8083312425
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$68,126
Expenses
$80,825
Assets
$2,065
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Jefferson Gourley (Executive Director)
  • Michael Olson (President)
  • Emma Marr (Vice President)

People named in this filing

  • Jefferson Gourley (Executive Director)
  • Michael Olson (President)
  • Eric Brown (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

Ensuring that the youth of Hawaii are READY for the challenges of life through Resilience, Enrichment, Advocacy, and Developmental service for Youth in Hawaii.

What it reported doing in 2025

Managed the technical services contract for the Hawaii Children and Youth Summit and oversaw a team of staff and youth volunteers learning to design and maintain websites, social media presence, and interactive apps in order to allow for 200 youth in Hawaii to take part in the Hawaii Children and Youth Summit, and about 900 youth state-wide to contribute to the Hawaii Children and Youth Summit via electronic platforms.

Operating model

Revenue model
Donor-supported. 100% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -18.6%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 37.1%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -27.4% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $81K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.