Hawaii Youth Golf Association

Nonprofit profile at a glance

EIN
611796911
IRS 990 coverage
2018–2019
Forms available
Form 990 2019, Form 990-EZ 2017
Location
Honolulu, HI, USA
Phone
8082026456
Rating
32
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$410,505
Expenses
$433,888
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • KEVIN RATHBUN (PRESIDENT, DIRECTOR)
  • DAN ZETTLE (VICE PRESIDENT, DIRECTOR)
  • KELLAN ANDERSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KELLAN ANDERSON (EXECUTIVE DIRECTOR): $60,000 total reported compensation
  • STEVE SMALL (PROGRAM DIRECTOR): $40,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing youth development and education program thru the game of golf

What it reported doing in 2019

Golf class and program available for childre to teach healthy daily havits, active lifesytle, social and life skills and benefits

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
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

REVIEW - Program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 17
  • Transparency & Controls: 53
  • Accountability: 23
  • Sustainability: 16
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.5%; rating input score 19
  • Program expense ratio: 18.4%; rating input score 18
  • Fundraising efficiency: $1.8 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: Fail

Sustainability

  • Operating margin: -5.7%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 23%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 90.1% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 54% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 19.5% of revenue deployed · 18.4% of spending went to programs
  • Governance: 0 of 12 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $80K in reported program spending
  • Leadership: top reported pay $60K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2018 to 2019
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.