Ka Lahui Kai

Nonprofit profile at a glance

EIN
475423762
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8084472111
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$363,620
Expenses
$393,129
Assets
$188,018
Liabilities
$210,787

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

Leadership & pay

3 people listed

Executive titles in this filing

  • CHARLES ALAN PFLUEGER (PRESIDENT)

People named in this filing

  • CHARLES ALAN PFLUEGER (PRESIDENT)
  • JENNIFER KILPATRICK (VICE PRESIDE)
  • ERIC HOWARD KLEMMER (SECRETARY/TR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To motivate and prepare youth to learn and utilize personal strengths by perpetuating the traditions and use of the canoe, an integral part of island culture.

What it reported doing in 2024

The organization educated and strengthened the self-esteem of Hawaii's youth by providing a program of activities that promotes character- development and life-enhancing values through the art and history of canoe paddling. Through these activities, youth participants develop and demonstrate fundamental life skills and concepts learned through group and individual instruction, as well as on the ocean where they are exposed to and put into practice core lessons, including how to set and meet objectives, respect others and sportsmanship, mental and physical discipline, fitness, and lending support to others. The lessons taught through a variety of methods allow participants to learn about themselves, as well as the island culture and resources. The organization also promoted and advanced recreational and amateur sports by supporting Hawaii's youth-athletes through activities and events that encourage the talent and ability of these youth, including competitions that are held locally and abroad allowing for professional and cultural exchange. Participating youth attend clinics and lessons taught by experienced, world-class instructors who encourage and develop personal capabilities. Help to decrease the negative effect of urbanization on oahu's ocean waters by developing the ability to use the ocean in a regenerative manner that does not harm the environment through proper stewardship, which is promoted in all organization activities.

Operating model

Revenue model
Donor-supported. 87% 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

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 27
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.1%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.1%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 1.12; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9.8% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: -4.3% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $374K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 25/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.