Hale Opio Kauai Inc
Nonprofit profile at a glance
- EIN
- 990155279
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Lihue, HI, USA
- Phone
- 8082452873
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Developmentally Disabled Centers
Reported finances
- Revenue
- $1,877,137
- Expenses
- $1,737,217
- Assets
- $1,570,506
- Liabilities
- $169,974
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- RANDALL J HEE (President)
- ORIANNA SKOMOROCH (Vice President)
Highest reported compensation
- Vonnell Ramos (Executive Dir.): $132,420 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Hale Opio Kauai, Inc. is dedicated to improving the quality of life, enhancing a sense of belonging, increasing self-awareness, and strengthening ohana by providing residential and community programs for education, prevention, diversion, and treatment. Hale Opio Kauai, Inc. provides cultural sensitive, youth-driven, family-centered, stengths-based collaborative behavioral health and juvenile justice services.
What it reported doing in 2024
Therapeutic Services: Hale ? Opio Kaua? is Therapeutic Services Department provides trauma-informed behavioral health services for youth and families, including individual, group, and family counseling, substance use treatment (STEP UP!), and intensive in-home and community-based supports. The department includes residential and crisis stabilization services for youth requiring higher levels of care, as well as coordinated case management for those involved in child welfare and other systems. Parenting Forward strengthens caregiver capacity through education and support. Services are designed to improve emotional well-being, stabilize families, prevent out-of-home placement, and support long-term recovery and resilience.
Operating model
- Revenue model
- Earned-program. 78% of the money available for current operations came from fees and other program revenue.
- 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 48
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.7%; rating input score 74
- Program expense ratio: 79.7%; rating input score 80
- Fundraising efficiency: $7.13 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 7.5%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 0.9; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 7.6%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 2.9% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 2.8% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: -1.2% per year; rating input score 0; 14th percentile among comparable filings
Details
- Where the money goes: 73.7% of revenue deployed · 79.7% of spending went to programs
- Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.4M in reported program spending
- Leadership: top reported pay $132K · 8 people listed
- Highest-paid contractors: 1 contractor listed · $139K reported
- Consistency: 30 of 30 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 12 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Fundraising efficiency scored 27/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Review — Sustainability: Operating margin scored 56/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.