Hawaiian Mission Children's Society
Nonprofit profile at a glance
- EIN
- 990073491
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Honolulu, HI, USA
- Phone
- 8084473910
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Historical Societies & Historic Preservation
Reported finances
- Revenue
- $1,015,136
- Expenses
- $1,259,072
- Assets
- $6,816,531
- Liabilities
- $160,901
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- PATRICIA MORGAN (BOARD PRESIDENT)
- LUCY ALEXANDER (BOARD VICE PRESIDENT)
- AUGUSTUS ACOSTA (EXECUTIVE DIRECTOR)
- RALPH KAM (FORMER EXECUTIVE DIRECTOR)
Highest reported compensation
- AUGUSTUS ACOSTA (EXECUTIVE DIRECTOR): $72,596 total reported compensation
- RALPH KAM (FORMER EXECUTIVE DIRECTOR): $32,308 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Hawaiian mission houses historic site and archives preserves the heritage and interprets the stories of the american protestant missionaries, their descendants, and their relationships with the people and cultures of hawai`i, connecting with contemporary life, and encouraging a deeper understanding and appreciation of the complex history of Hawaii.
What it reported doing in 2024
Lectures, demonstrations, and other methods. The organization continues to provide history theater programming, both live and virtual. Live programs were presented on oahu and maui. A new live program "archives uncorked" was initiated in 2022 involving themed specially curated objects and archival documents, along with verbal explanatory presentations about the displayed items and their relevance to the particular time period. The virtual program, "archives and inquiry" was started in 2020 and continues bimonthly with guest experts making presentations and hosting a q & a afterwards. There are also ongoing traditional crafting sessions, such as lauhala weaving, throughout the year. The onsite educational tours for elementary children also include both a traditional crafting component (candle making) and a game component using period appropriate toys.
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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 41
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 71.3%; rating input score 71
- Fundraising efficiency: $19.08 raised per $1 spent on fundraising; rating input score 57; 57th 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: 8 of 8 controls in place; rating input score 100
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -24%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 5.41; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 8.3%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: -2.2% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: 0.3% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 71.3% of spending went to programs
- Governance: 22 of 22 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $898K in reported program spending
- Leadership: top reported pay $73K · 24 people listed
- Consistency: 35 of 35 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: 2 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.
- High — Sustainability: Operating margin scored 8/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 57/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.