Kahala Nui Senior Living Inc

Nonprofit profile at a glance

EIN
814797420
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Honolulu, HI, USA
Phone
8082187000
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$8,000,694
Expenses
$3,431,478
Assets
$-31,984,748
Liabilities
$971,692

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

Leadership & pay

20 people listed

Executive titles in this filing

  • CRAIG R COURTS (PRESIDENT/CEO)
  • AUDREY MORABITO (VICE PRESIDENT & CFO)
  • MARIA KINSLER (VICE PRESIDENT & COO)

Highest reported compensation

  • CRAIG R COURTS (PRESIDENT/CEO): $618,915 total reported compensation
  • AUDREY MORABITO (VICE PRESIDENT & CFO): $335,699 total reported compensation
  • MARIA KINSLER (VICE PRESIDENT & COO): $297,693 total reported compensation

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

Overview

Mission

In the spirit of "ohana", kahala nui senior living and its associates are dedicated to serving the unmet needs of seniors in Hawaii. We are a not-for-profit organization that provides a continuum of high quality residential, community-based, and health care services enabling those we serve to live a gracious hawaiian lifestyle with dignity, respect, trust and friendship.

What it reported doing in 2024

Kahala nui senior living supports the charitable activities of its supported organizations - kahala senior living community, live well, and kahala nui senior living foundation - by providing (a) experienced leadership through its volunteer board of directors and officers and its chief executive officer, (b) certain management and accounting services, and (c) financial support.

Operating model

Revenue model
Earned-program. 99% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.3%; rating input score 42
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 91.7%; rating input score 92; 22nd 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 57.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: -9.32; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 68.1%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 28.8% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 42.3% of revenue deployed · 100% of spending went to programs
  • Governance: 11 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $619K · 20 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.