Imua Family Services

Nonprofit profile at a glance

EIN
990194402
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Kahului, HI, USA
Phone
8082447467
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Reported finances

Revenue
$5,790,137
Expenses
$5,086,854
Assets
$11,375,156
Liabilities
$3,823,172

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JAMES A DIEGEL (PRESIDENT)

Highest reported compensation

  • LESLEY DEAN WONG (CHIEF EXEC O): $167,978 total reported compensation
  • BOBBIE-JO MONIZ-TADEO (MANAGING DIR): $142,233 total reported compensation

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

Overview

Mission

Since 1947, imua family services has provided quality services through programs that exemplify its mission to "empower children and their families to reach their full potential."

What it reported doing in 2024

Early childhood development program - provides services to children age three to six who are at risk of or have developmental delays that fall outside the scope of department of education special education services. The needs of each child will be met through imua family services' provision of professional therapeutic services for the child and support for those involved in the child's life in order to help them thrive in the home and community environments, and be better prepared for kindergarten and beyond. Approximately 54 children were served in fy 2025. Healthcare navigator - in collaboration with dhs med-quest division, healthcare navigators of imua family services help maui county community in the navigation of the often confusing process of applying for health insurance. These community health workers assist the uninsured and underinsured in applying for med-quest or healthcare.gov. Individuals and families within the maui county community who qualify for a special enrollment period through the federal health insurance marketplace and who want to make changes to their plans during open enrollment, which runs from november 1 through december 15th, can reach out for assistance. Individuals may qualify for special enrollment if they have experienced any of the following life events in the last 60 days: lost employer-covered health insurance, experienced a change in household income, moved from another state or country, got married or had a baby, lost coverage due to divorce, or recently been released from prison. Healthcare navigators of imua family services connected with hana health, lanai community health center, and molokai community health center to support the needs of the community by leveraging existing relationships and partnerships. The kokua health navigators reached out to all wildfire resource hubs, libraries, the hr for all major hotels on island, minit medical, maui county correctional center, all non-profits that are part of the maui non profit directors association, maui medical group, maui memorial, hmsa, kaiser, alohacare, farmers and ag huis, churches with a focus on cofa serving churches, ka hale a ke ola, maui AIDS foundation, imua preschool families, trilogy, maui soda works and other small businesses, maui county through mayor's office, maui mommies groups on facebook, instagram, and many more avenues from kokua health navigators' personal and professional networks. This lead to over 15,000 engagements, over 4,000 maui county consumers served and over 100 enrollments in med-quest and healthcare.gov in maui county in fy 2025. Camp imua - camp imua, nestled in the heart of maui, continues to shine as a beacon of joy, inclusion, and community spirit. For almost five decades, this overnight summer camp has brought together children ages 7-15 with special needs, developmental delays, and disabilities for a week filled with adventure, laughter, and belonging. It is more than just camp-it's a cornerstone of imua family services' mission to create spaces where children can grow, thrive, and simply be kids. From june 7-13, 2025, camp imua welcomed 32 incredible campers alongside 45 high school and college-aged counselors who gave their all to make the experience unforgettable. Together, they stepped into a setting that was as picturesque as it was purposeful, where every activity was designed to foster growth, independence, and joy. For many campers, everyday life comes with barriers that make it difficult to join typical recreational programs. Camp imua tears down those barriers. Here, every child is met with encouragement and opportunities to shine. Whether it's horseback riding through the pastures of keanae, catching waves in the warm maui surf, paddling kayaks with friends, dancing under the stars, or taking in the island from a helicopter high above-it's all about empowerment, inclusion, and fun. With arts and crafts, music, talent shows, movie nights, and so much more, every day offered carefully cra

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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 74.5%; rating input score 74
  • Fundraising efficiency: $8.42 raised per $1 spent on fundraising; rating input score 32; 32nd 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: 92.3%; rating input score 92; 23rd 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: NotApplicable
    • 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: 12.1%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.24; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 74.5% of spending went to programs
  • Governance: 12 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.8M in reported program spending
  • Leadership: top reported pay $168K · 14 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.