Kaupakalua Roping Club & Youth Rodeoinc

Nonprofit profile at a glance

EIN
743147903
IRS 990-EZ coverage
2020–2022
Forms available
Form 990-EZ 2022
Location
Pukalani, HI, USA
Phone
8082806711
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$23,131
Expenses
$22,736
Assets
$3,663
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ALEX MALDONADO (PRESIDENT)
  • RORY SOUZA (VICE PRESIDENT)

People named in this filing

  • ALEX MALDONADO (PRESIDENT)
  • RORY SOUZA (VICE PRESIDENT)
  • PENNI LAWSON-EGGER (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-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary purpose of this organization is to provide an opportunity for youth to receive higher education scholarships and opportunities to compete in rodeo events in an organized and wholesome environment.

What it reported doing in 2022

Rodeo competitions provided opportunities for the youth to receive scholarships and experience competing in events that will be beneficial for future endeavors.

Operating model

Revenue model
Earned-program. 83% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 1.7%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 13; 13th 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 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 84.7% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 76.5% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 46.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $23K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2020 to 2022
  • 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: Total-asset coverage ratio scored 13/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.