Kauai Philippine Cultural Center

Nonprofit profile at a glance

EIN
452319918
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Lihue, HI, USA
Phone
8084314120
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Reported finances

Revenue
$29,301
Expenses
$56,681
Assets
$3,393,124
Liabilities
$2,309

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

Leadership & pay

14 people listed

People named in this filing

  • EDUARDO TOPENIO JR (VICE PRESIDE)
  • SONIA I TOPENIO (DIRECTOR/CHA)
  • CHARLMAINE BULOSAN (SECRETARY)

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

1. To develop, own, maintain and operate a community center to promote and perpetuate filipino culture within the county of kauai and throughout the state of Hawaii; and 2. Provide repository and library for historical documents and items relating to filipino history on kauai; and 3. Open and encourage all ethnic groups and organizations usage of the facility.

What it reported doing in 2024

Maintaining and operating of the community center to promote and perpetuate filipino culture within the county of kauai and throughout the state of Hawaii. In the process of constructing an external bathroom for k-pal (kauai police activities league) for after school sports programs. Kpcc strives to be a facility which helps perpetuate the filipino culture and encourage all other ethnic groups and organizations to use the center, in promoting arts and culture as well as promoting community awareness to notable events and serves as a facility venue for educational training for the community. To promote arts and culture, kpcc hosted and sponsored the filipino folk dancing classes on 8/11/24 and 9/8/24. On 10/18/24 and 10/19/24 kpcc sponsored filipino american history month with various exhibits, food, and entertainment. It also co-sponsored the kauai chorale concerts in may and december 2024. To promote training and awareness of important community events, kpcc sponsored and hosted the kauai fire department "fire awareness education" on october 5, 2024, with educational focus on children and the elderly. On november 16, 2024, the Hawaii food bank distributed 300 packets from the kpcc facility. In june 2024, kpcc sponsored and hosted the welcome party for the filipino teachers who arrived on kauai under the department of education foreign teachers hiring program. Since kpcc is strategically located centrally it is a chosen venue for town hall meetings and fundraising events by different organizations. It sponsored an affordable housing rf market study meeting on 7/1/24 with guest speaker david smith, founder and chair of the board of the affordable housing institute. Other town hall meetings included guest speakers luke evslin and nadine nakamura, kauai's representatives to the Hawaii state house of representatives. Kpcc co-sponsored the kauai chamber of commerce after hours meeting on december 10, 2024. Kpcc sponsors the zumba class attended by several women every wednesday. Kauai baptist church uses the facilities every sunday for services and soka gakkai, a global community-based buddhist organization that promotes peace centered on respect for the dignity of life uses the facility on the 1st sunday of each month. Kauai police activities leagues (k-pal) is leasing the portion of the building for their operations. K-pal is a program that aims to develop character, self-discipline and healthy lifestyles among kauai's youth through sports and activities. It also strengthens police-community relations and encourages kids to "obey the l.a.w.".

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 48
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.2%; rating input score 49
  • Program expense ratio: 22.5%; rating input score 22
  • Fundraising efficiency: $7.41 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -93.4%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 59.86; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -38.2% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 50th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 49.2% of revenue deployed · 22.5% of spending went to programs
  • Governance: 0 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $13K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2013 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.