Ka'ohana O Kalaupapa
Nonprofit profile at a glance
- EIN
- 721595460
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Kalaupapa, HI, USA
- Phone
- 8085732746
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Disabled Persons' Rights
Reported finances
- Revenue
- $93,050
- Expenses
- $91,941
- Assets
- $548,847
- Liabilities
- $188,852
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- CHARMAINE WOODWARD (PRESIDENT)
Highest reported compensation
- VALERIE MONSON (EXECUTIVE DI): $28,850 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Ka ohana o kalaupapa, an ohana of kalaupapa patients, and their family members and friends, are dedicated to promoting the value and dignity of every individual exiled to kalaupapa since 1866. As an ohana, we cherish and look for guidance from our kupuna of kalaupapa and we believe in the values of aloha, lokahi, malama, kokua, and pono. The goal of the ohana is to ensure that the state and federal laws are carried out to guarantee that all patients can live out their lives in kalaupapa with all the necessary support and services. We will also work with and serve as a resource for other entities to help shape the communitys future, assist with the interpretation of history, educate the public and make certain that the legacy of kalaupapa will remain a living inspiration and testament for generations to come.
What it reported doing in 2024
Webinars - ka 'ohana hosted three public webinars, presented guest webinars to the staff of the hawai`i state department of health about how the kalaupapa memorial got started and, later, that same webinar for state health director dr. Kenneth fink;, and gave private webinars to ahahui o na kauka and a class at the university of las vegas. Kalaupapa presentations/events - ka 'ohana hosted a community educational presentation with a meal for the community in july as well as a three-day event of educational activities, music and meals commemorating the 140th anniversary of the visit of queen kapi`olani and then-princess liliu`okalani to kalaupapa. Essays - researched and wrote 12 essays about various events in kalaupapa history, electronically distributed to 1,300 e-subscribers. Newsletter -- produced a 12-page newsletter focusing on questions surrounding the future of kalaupapa; distributed to 1,400 mail subscribers and posted on our 'ohana website.
Operating model
- Revenue model
- Donor-supported. 91% 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 92
- Accountability: 68
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.5%; rating input score 73
- Program expense ratio: 73.4%; rating input score 73
- Fundraising efficiency: Limited
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: 88.9%; rating input score 89; 27th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.2%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 5.97; rating input score 53; 53rd percentile among comparable filings
- Liabilities to assets ratio: 0.34; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 31.4%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 0.9% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 14.9% per year; rating input score 100; 87th percentile among comparable filings
Details
- Where the money goes: 72.5% of revenue deployed · 73.4% of spending went to programs
- Governance: 8 of 9 board members independent · 3 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $67K in reported program spending
- Leadership: top reported pay $29K · 9 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Review — Sustainability: Operating margin scored 57/100.
- Review — Sustainability: Total-asset coverage ratio scored 53/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.