Kilauea Point Natural History Association

Nonprofit profile at a glance

EIN
990226697
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Kilauea, HI, USA
Phone
8088280384
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$834,094
Expenses
$688,385
Assets
$838,967
Liabilities
$66,965

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

Leadership & pay

8 people listed

Executive titles in this filing

  • GARY PACHECO (PRESIDENT)
  • PATTI THIELE (VICE PRESIDENT)
  • THOMAS DAUBERT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • THOMAS DAUBERT (EXECUTIVE DIRECTOR): $125,619 total reported compensation

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

Overview

Mission

The organization promotes better understanding, appreciation, and conservation of the natural history and environment of kauai's national wildlife refuges.

What it reported doing in 2024

Kpnha provided financial support for programs and services offered by the kaua`i national wildlife refuge complex, which includes refuges at kilauea point, hanalei, and huleia. In addition, kpnha awarded scholarships totaling $30,000 to individuals pursuing an environmental and/or conservation field of study, and provided financial support for local environmental educational programs.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 80% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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: 85
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 56
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.6%; rating input score 94
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: $11.97 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.5%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 18.2%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: -4.7% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 93.6% of revenue deployed · 85.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $586K in reported program spending
  • Leadership: top reported pay $126K · 8 people listed
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.