Ka Lima O Maui Ltd

Nonprofit profile at a glance

EIN
990105491
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Wailuku, HI, USA
Phone
8082445502
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$3,862,030
Expenses
$3,922,536
Assets
$8,014,775
Liabilities
$188,959

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DAVE JORGENSEN (PRESIDENT)

Highest reported compensation

  • JIMMY DEAN WYATT (EXECUTIVE DI): $120,720 total reported compensation

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

Overview

Mission

To provide vocational training for physically and mentally disabled individuals, and economically disadvantaged individuals in the county of maui.

What it reported doing in 2024

Grounds maintenance program. Ka lima o maui operates one of maui's largest grounds maintenance programs, providing year-round landscaping and outdoor maintenance services while creating paid employment opportunities for adults with disabilities. The program deploys work crews daily islandwide, including county of maui beach parks, swimming pools, fire and police stations, federal facilities, and private commercial properties. Participants received on-the-job training in lawn care, hedge trimming, irrigation repair, debris removal, and other groundskeeping skills, enabling them to earn competitive wages and build long-term vocational independence.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 49
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 82.8%; rating input score 83
  • Fundraising efficiency: $1.04 raised per $1 spent on fundraising; rating input score 3; 3rd 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: 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: -1.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -2.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 83.1% of revenue deployed · 82.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $121K · 12 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 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 — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.