Hawaii 3Rs

Nonprofit profile at a glance

EIN
431990722
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8087686638
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Reported finances

Revenue
$13,393,899
Expenses
$12,976,924
Assets
$31,649,015
Liabilities
$30,401,413

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

Leadership & pay

9 people listed

People named in this filing

  • ALAN OSHIMA (CHAIRMAN/DIRECTOR)
  • LINDA CHU TAKAYAMA (TREASURER/DIRECTOR)
  • EDMUND ACZON (DIRECTOR)

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

Purposes are to further charitable, literary, religious or educational purposes under section 501(c)(3), including but not limited to, addressing the problem of the lack of resources for Hawaii's public schools, and making distributions to organizations that qualify as tax-exempt organizations.

What it reported doing in 2024

1. Hawaii 3rs awards grants to public schools for repair and maintenance projects that may include painting, landscaping, technical repairs and general cleanup, as approved by the state department of education (doe). Hawaii 3rs provides oversight, project management and organization of professional, licensed vendors and volunteers for the projects as needed. Funds are generated from private contributions, legislative appropriations and a check-off designation from the state tax form. Since its inception in 2001, Hawaii 3rs has conducted more than 500 projects at schools across the state, saving the state more than $40 million.2. The doe provided more than $30 million to Hawaii 3rs to install playground equipment in every elementary school in the state. Eventually, the doe has indicated it would also expand the program to include middle and high schools.3. At the request of the doe, Hawaii 3rs assisted in the development and renovation of classroom space for a unique health academy designed to provide healthcare training to students while offering health services to students and community residents. The successful completion of this project has activated requests for similar projects at other schools.

Operating model

Revenue model
Grant-funded. 94% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.4%; rating input score 96
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th 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: 3.1%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 2.44; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 35.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 33.9% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 45.6% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 96.4% of revenue deployed · 99.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $12.9M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2016 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.