Kauai High School Foundation

Nonprofit profile at a glance

EIN
364645219
IRS 990-EZ coverage
2021–2025
Forms available
Form 990 2023, Form 990-EZ 2025, Form 990-N 2009
Location
Kailua, HI, USA
Rating
92
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$125,583
Expenses
$135,169
Assets
$415,059

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Gary Yamamoto (President)
  • Esperenza Cadanova (Vice President)

People named in this filing

  • Gary Yamamoto (President)
  • Esperenza Cadanova (Vice President)
  • Leland Tottori (Treasurer)

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

To provide grants and scholarships benefitting the students teachers and associated programs of Kauai High School.

What it reported doing in 2025

Graduation support. Due to the stadium being under renovation and construction during graduation a makeshift out door venue was used. Lighting electrical generators and tenting was funded via a grant to support the event.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 41
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.1%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -7.6%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 3.07; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -4.9% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -6% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 5 filed program accomplishments · $134K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 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.

  • High — Sustainability: Operating margin scored 16/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.