Hawaii United Okinawa Association

Nonprofit profile at a glance

EIN
990290923
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2013
Location
Waipahu, HI, USA
Phone
8086765400
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$2,611,983
Expenses
$1,978,728
Assets
$17,135,215
Liabilities
$49,020

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

Leadership & pay

31 people listed

Executive titles in this filing

  • BRANDON NAKASONE (PRESIDENT)
  • FRANCES NAKACHI KUBA (PRESIDENT EL)

Highest reported compensation

  • JON ITOMURA (EXECUTIVE DI): $81,800 total reported compensation

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

Overview

Mission

To promote, preserve, and perpetuate the okinawan culture; t0 perform community service; to support and encourage education; to conduct cultural programs, arts and crafts exhibits, demonstrations, and athlectic and social activites; to print, publish, and/or distribute okinawan cultural and historical information and books; and to provide and encourage member associations to sustain their membership and cultural activities unique to the individual associations.

What it reported doing in 2024

Cultural and educational, sports - provides services to approximately 9,200 families of okinawan ancestry in Hawaii through cultural activities, study, tours and community activities which promotes a positive group identity and contributes to the development of an okinawan ethnic identity.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.1%; rating input score 39
  • Program expense ratio: 45.6%; rating input score 46
  • Fundraising efficiency: $45 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.2%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 8.66; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 90; 90th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 39.1% of revenue deployed · 45.6% of spending went to programs
  • Governance: 20 of 20 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $902K in reported program spending
  • Leadership: top reported pay $82K · 31 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.