Hawaii Organ Procurement Organization

Nonprofit profile at a glance

EIN
990257883
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8085997630
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Organ and Tissue Banks

Official website

Reported finances

Revenue
$7,597,340
Expenses
$6,980,897
Assets
$7,812,765
Liabilities
$2,038,352

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

Leadership & pay

20 people listed

Executive titles in this filing

  • LEONARD LICINA (PRESIDENT & CEO)

Highest reported compensation

  • LEONARD LICINA (PRESIDENT & CEO): $308,948 total reported compensation
  • FELICIA WELLS-WILLIAMS (DIRECTOR OF CLINICAL SERVICES): $241,605 total reported compensation
  • PAULA TARKINGTON (PROCUREMENT TRANSPLANT COORDINATOR): $179,363 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of legacy of life hawai'i is to save and enhance lives through recovering organs and tissue for transplant; encourage organ donation through community outreach and education; and honor and support organ donors and their families

What it reported doing in 2024

Procurement of organs and tissues for transplant and research. In 2024, the organization recovered 123 organs from 58 donors resulting in 123 life-saving transplants and recovered tissues from 124 donors. 3,800 participants in health fairs / virtual fairs presented to 50 different community groups and distributed 220 packets of information.

Operating model

Revenue model
Earned-program. 99% 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

SUPPORTED - 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: 73
  • Transparency & Controls: 77
  • Accountability: 95
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.6%; rating input score 79
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.1%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 23.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 78.6% of revenue deployed · 86.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6M in reported program spending
  • Leadership: top reported pay $309K · 20 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.5M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • 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.

  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.