Haloalaunuiakea Early Learning Center

Nonprofit profile at a glance

EIN
300754234
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Kalaheo, HI, USA
Phone
8083355212
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$1,308,684
Expenses
$1,308,684
Assets
$0
Liabilities
$0

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

Leadership & pay

30 people listed

Executive titles in this filing

  • Joshua Yorkman (President)
  • Corrine Murata (Vice President)
  • Sasily Uilani Corr-Yorkman (Executive Director)

Highest reported compensation

  • Sasily Uilani Corr-Yorkman (Executive Director): $85,208 total reported compensation
  • Stephanie Patricio-Huddy (Teacher): $69,853 total reported compensation
  • Sunni Hew (Teacher): $63,767 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Haloalaunuiakea Early Learning Center is to provide safe affordable high quality constructive early education services based on the Hawai`i Early Learning and Development Standards as well as on Hawaiian cultural practices values and beliefs for children of working families. In doing so we support working class families by providing a high quality early education for their children. We provide an educationally based program for children ages three to five years of age. Our program provides a home and school like environment where children are encouraged to develop at their own pace. The staff of Haloalaunuiakea Early Learning center is committed to the families we serve providing support and encouragement in all aspects of their childs learning experience.

What it reported doing in 2025

Provided 96 fulltime positions for children ages 3 years old to 5 years old. Also provided 10 fulltime positions and 3 part-time on-call positions for employees.

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.

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: 89
  • Transparency & Controls: 86
  • Accountability: 91
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97.7%; rating input score 98; 49th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 38.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 62.5% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 23.3% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $959K in reported program spending
  • Leadership: top reported pay $85K · 30 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 25 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.