Hawaii Psychological Association

Nonprofit profile at a glance

EIN
990231067
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Honolulu, HI, USA
Phone
8085218995
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$370,675
Expenses
$367,163
Assets
$264,636
Liabilities
$0

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

Leadership & pay

19 people listed

Executive titles in this filing

  • SEAN SCANLAN (PRESIDENT)
  • LARRY JAMES (PAST-PRESIDENT)
  • CECILY SAKAI (PRESIDENT-ELECT)
  • RAYMOND FOLEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RAYMOND FOLEN (EXECUTIVE DIRECTOR): $120,000 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 Hawaii psychological association promotes psychology as a science and profession through high standards of competence, professional ethics, conduct, education, and achievement via newsletters, workshops, conventions, and volunteer committees and community activities.

What it reported doing in 2024

The Hawaii psychological association conducted 61 continuing education programs in 2024 for psychologists and psychology students and members of the community interested in psychology. These programs were made available via webinar to psychologists located on all islands and rural areas of the state. The association had an instrumental role in helping mental health providers provide needed mental heath services to underserved and unserved areas of the hawaiian islands, particularly on maui. The association continued its pro bono program offering free psychological services to those in the Hawaii community who are uninsured, underinsured or otherwise unable to access services.

Operating model

Revenue model
Earned-program. 70% 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

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: 87
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.7%; rating input score 98
  • Program expense ratio: 98.6%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 0.9%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 32.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.1% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 97.7% of revenue deployed · 98.6% of spending went to programs
  • Governance: 18 of 18 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $362K in reported program spending
  • Leadership: top reported pay $120K · 19 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Sustainability: Operating margin scored 42/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.