Hamakua Youth Foundation Inc

Nonprofit profile at a glance

EIN
800410125
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Honokaa, HI, USA
Phone
8087750976
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Youth Development Programs

Reported finances

Revenue
$493,040
Expenses
$269,166
Assets
$1,116,542
Liabilities
$476,317

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Teresa Sugg (President)
  • Jack Zimmerman (Vice President)

People named in this filing

  • Jonathan Zeichner (Director)
  • Kauakea Winston (Director)
  • Teresa Sugg (President)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To open doorways to the world by sharing life skills rooted in the hawaiian values of kuleana, aloha, laulima and mahalo. We provide primarily after school and intersession activities including homework help, arts and crafts and physical activities mostly to elementary students.

What it reported doing in 2025

The Hamakua Youth Center offers low cost after school alternatives and summer programs for at-risk youth from across the Hamakua district. Our staff and volunteers take a personal approach to every youth entering the door, with an emphasis on life-long learning and building self-esteem. In 2025, HYC has: Partnered with the Honoka? a Business Association to provide three graduating Honokaa High seniors with scholarships to attend college or a career/technical program of their choice In 2025, we began a new Athletics Initiative: This year, we launched Pu? uwai Volleyball Club, serving 34 youth, where youth can stay active, gain confidence, build leadership skills, and strengthen peer connections. Cultural Connections Summer program 2025 Served 20 keiki & opio and conducted 5 huakai (field trips), focusing on Hawaiis Mauka to Makai ecosystem. Hamakua Youth Foundation distributed 180 Kokua bags with fresh veggie and protein to youth and families.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.6%; rating input score 38
  • Program expense ratio: 69.4%; rating input score 69
  • Fundraising efficiency: $67.91 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 45.4%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 4.15; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 15.2% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 37.6% of revenue deployed · 69.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $187K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2013 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.