Ho'ola Na Pua

Nonprofit profile at a glance

EIN
465139164
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8084453131
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Official website

Reported finances

Revenue
$6,404,060
Expenses
$5,848,247
Assets
$13,507,175
Liabilities
$1,628,067

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

Leadership & pay

13 people listed

Executive titles in this filing

  • CHRIS PERKINS (INTERIM CEO)

Highest reported compensation

  • CHRIS PERKINS (INTERIM CEO): $214,300 total reported compensation
  • JESSICA MUNOZ (FOUNDER): $186,168 total reported compensation
  • GEORGE KENT ANDERSON (DIR. BUS. OP): $139,572 total reported compensation

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

Overview

Mission

Ho'ola na pua is committed to the prevention of sex trafficking and providing care for children who have been exploited.

What it reported doing in 2024

Pearl haven: pearl haven is a 13-acre campus with a premier special treatment facility (stf) that provides 24/7 residential physical and mental health treatment paired with experiental programs to provide trauma- informed therapeutic services for youth ages 11-17, who have complex trauma or are diagnosed with serious emotional and behavioral disturbances (sebd) as a result of likely sexual exploitation or trafficking. To date, residents have benefitted from a 58% improvement in trauma symptoms, a 32% improvement in depressive symptoms, and a 20% improvement in anxiety symptoms.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 75
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: $4.15 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

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: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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 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: 8.7%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 2.31; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 31.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 21.1% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 25.6% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 81% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $4.7M in reported program spending
  • Leadership: top reported pay $214K · 13 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $106K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.