Kamehameha Schools Association of Teachers and Parents

Nonprofit profile at a glance

EIN
990175487
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8083580653
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$65,332
Expenses
$212,949
Assets
$396,088
Liabilities
$0

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

Leadership & pay

55 people listed

Executive titles in this filing

  • SONYEI MATSUURA (PRESIDENT)
  • GEORGETTE VELASCO (VICE PRESIDENT-HOOLAULEA)
  • KAE SUEDA (VICE PRESIDENT-KMS/KHS)
  • SHANNON YOGI-LEE (VICE PRESIDENT-KES)
  • KALAI CAREY (WEST HAWAI'I PRESIDENT)
  • TISHA RAPOZO-SOARES (KAUA'I PRESIDENT)

People named in this filing

  • SONYEI MATSUURA (PRESIDENT)
  • GEORGETTE VELASCO (VICE PRESIDENT-HOOLAULEA)
  • KAE SUEDA (VICE PRESIDENT-KMS/KHS)

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

Support the activities of kamehameha schools kapalama campus that are intended to assist students in their efforts to be effective participants in contemporary society and thereby perpetuate the legacy of princess bernice pauahi bishop.

What it reported doing in 2024

Provided educational necessities such as school uniforms and supplies to indigent students identified by teachers and counselors. Indigent students make up a significant portion of the student body. The kokua and makana funds serve students with indigent backgrounds who have special or emergency financial needs. The fund is administered by the assistant treasurer who in turn receives requests and recommendations from the respective principals, vice principals, and counselors. Typical uses for the fund include grants to needy students who cannot afford dress whites, shoes, school uniforms, school supplies, or to pay minor outstanding tuition balances at year end. Although all of the recipients are on full financial aid, financial aid limitations do not cover these types of expenditures.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.4%; rating input score 87
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: -225.9%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 43.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.4% of spending went to programs
  • Governance: 26 of 26 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $186K in reported program spending
  • Leadership: top reported pay $0 · 55 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.