Kauai Hospice Inc

Nonprofit profile at a glance

EIN
990221830
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Lihue, HI, USA
Phone
8082457277
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospices

Official website

Reported finances

Revenue
$5,159,887
Expenses
$4,385,987
Assets
$7,335,399
Liabilities
$626,793

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

Leadership & pay

12 people listed

Executive titles in this filing

  • CYNTHIA HANNAH-WHITE (PRESIDENT)
  • TRICIA LK YAMASHITA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TRICIA LK YAMASHITA (EXECUTIVE DIRECTOR): $204,138 total reported compensation
  • DR WILLIAM DOWNS MD (MEDICAL DIRECTOR): $156,535 total reported compensation

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

Overview

Mission

To ensure the highest quality of life possible for individuals and their families facing a life-limiting illness, to provide bereavement support to individuals, and to promote an understanding of hospice and palliative care services.

What it reported doing in 2024

Patient care program - high quality palliative and hospice care and support to individuals and their families who are facing a lifelimiting illness, including visits by nurses, hospice aides, social workers, spiritual care coordinators and volunteers. Clients served - 401 hospice and palliative clients. Admits included 58 carry over hospice patients and 294 new patients. 4 carry over palliative patients and 45 new patients. Days of care provided - 20,888.

Operating model

Revenue model
Earned-program. 93% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 74
  • Accountability: 84
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.8%; rating input score 67
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: $3.02 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 66.8% of revenue deployed · 80.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $204K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.