Hawai'i Lgbt Legacy Foundation

Nonprofit profile at a glance

EIN
223969736
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2015, Form 990-N 2013
Location
Honolulu, HI, USA
Phone
8083692000
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Lesbian, Gay Rights

Official website

Reported finances

Revenue
$442,279
Expenses
$596,282
Assets
$344,985
Liabilities
$550

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

Leadership & pay

14 people listed

People named in this filing

  • HA'AHEO ZABLAN (CHAIRPERSON)
  • CHAD YAMAMOTO (TREASURER)
  • ZABRINA ZABLAN-DUVAUCHELLE (AT-LARGE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Hawaii lgbt legacy foundation is to support, empower, educate, unify, and facilitate lgbt organizations and individuals in Hawaii.

What it reported doing in 2024

Sponsoring various lgbt educational, training, social, athletic and cultural events: - enhancing our social media presence with more interactive engagements, newsletters, and communications with lgbt and non-lgbt organizations, and individuals throughout the state; - creating and maintaining an lgbt community master calendar of events; - organizing and hosting the 2024 honolulu pride parade and festival; - providing educational and training opportunities (events, speeches, movies, forums, etc.) to the lgbt and greater Hawaii community in futherance of the foundation's mission; - hosting or sponsoring various social and athletic events for lgbt youth and adults; - promoting and facilitating activities to unify the lgbt community; and - sponsoring various other lgbt educational, training, social, athletic and cultural events.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 88% 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: 83
  • Transparency & Controls: 89
  • Accountability: 88
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.3%; rating input score 96; 56th percentile among comparable filings
  • 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: 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: -34.8%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 18.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 16% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $493K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 8/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.