Honolulu Community Action Program Inc

Nonprofit profile at a glance

EIN
990140622
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Honolulu, HI, USA
Phone
8085214531
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$21,689,645
Expenses
$21,428,164
Assets
$12,320,127
Liabilities
$3,591,530

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

Leadership & pay

31 people listed

Executive titles in this filing

  • ROBERT NE PIPER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROBERT NE PIPER (EXECUTIVE DIRECTOR): $241,000 total reported compensation
  • GRANT KOGAMI (HEAD START DIRECTOR): $157,279 total reported compensation
  • LYNNELLE HASEGAWA (DIRECTOR OF FINANCE): $147,670 total reported compensation

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

Overview

Mission

Poi: providing opportunities and inspiration to enable low-income individuals or families to achieve self-reliance. Hcap's mission is very deeply rooted in its responsiveness to the community and its needs. It is hcap's belief and philosophy that no individual should be denied the opportunity to share and contribute fully to the best of his/her capabilities in the social and economic well-being and prosperity of our society. Hence, hcap is committed to alleviating the conditions of poverty on oahu by promoting opportunities for the economically disadvantaged to attain greater social and economic mobility.

What it reported doing in 2024

Community services block grant executes various service programs catering to the needs of low-income community members through job readiness training, nutrional education to the elderly, free income tax return filing services, and other wrap-around community services.

Operating model

Revenue model
Grant-funded. 94% of the money available for current operations came from government grants.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.4%; rating input score 85
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.2%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: 0% per year; rating input score 100; 8th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 85.4% of revenue deployed · 86.4% of spending went to programs
  • Governance: 21 of 21 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $18.5M in reported program spending
  • Leadership: top reported pay $241K · 31 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $493K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.