Kapaa Elementary School PTSA Inc
Nonprofit profile at a glance
- EIN
- 990187607
- IRS 990-EZ coverage
- 2016–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Kapaa, HI, USA
- Phone
- 8088558063
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Parent/Teacher Group
Reported finances
- Revenue
- $41,048
- Expenses
- $49,012
- Assets
- $33,615
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Jamie Lee Sugai-Salvador (President)
- Dayson Souza-Yim (Vice President)
- Kirin Reis (Vice President)
People named in this filing
- Jamie Lee Sugai-Salvador (President)
- Dayson Souza-Yim (Vice President)
- Kirin Reis (Vice President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A - To provide for the welfare of children and youth in home, school, places of worship, and throughout the community. B - To raise the standards of home life. C - To advocate for laws that further the education, physical, and mental health, welfare, and safety of children and youth. D - To promote the collaboration and engagement of families and educators in the education of children and youth. E - To engage the public in united efforts to secure the physical, mental, emotional, spiritual, and social well-being of all children and youth. F - To advocate for fiscal responsibility regarding public tax dollars in public education funding.
What it reported doing in 2025
Put on student events that are designed to engage students while also welcoming their families. As a Title 1 school serving many socially and economically disadvantaged students, our goal is to positively impact every child's life. We do this by hosting free annual events such as movie nights, the winter extravaganza, track and field club, and glo night; funding field trips so costs are minimal or free; supporting end-of-year school parties, fifth grade promotion, and the annual May Day program; and providing extra funding for programs that strengthen students social, emotional, and educational well-being. We also help cover the cost of food for family engagement nights and kindergarten orientation. We even increased from one movie night to two per school year because it has been so popular. We also brought back the "after school clubs" which were fun clubs that students could participate in for a minimal fee during the second and third quarter. We had clubs like baking, arts & crafts, chess club, etc. We do plan to continue the after-school clubs for this coming school year and will fully eliminate the fee so any student regardless of economic background will be able to sign up. We had our annual school carnival. Previously it was held in Fall and called the Fall Festival. Due to migrating birds, we moved this evening event to Springtime and now call it our Spring-A-Palooza. Although it costs money to do the rides, there are still some free activities there. We also incorporated community vendors this go round. This activity is more geared around building and engaging with the Kapaa Community.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 96
- Transparency & Controls: 82
- Sustainability: 28
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 89.8%; rating input score 90
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -19.4%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.69; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -7.6% per year; rating input score 0; 31st percentile among comparable filings
- Revenue growth: -1.7% per year; rating input score 0; 43rd percentile among comparable filings
- Asset growth: 12.8% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 89.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $44K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 7 filing years from 2016 to 2025
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 22/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.