Kingdom Katalyst Dba K2 Hawaii

Nonprofit profile at a glance

EIN
460821095
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2014, Form 990-N 2013
Location
Honolulu, HI, USA
Phone
8089489591
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$1,474,438
Expenses
$1,525,473
Assets
$4,248,743
Liabilities
$3,807,532

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CREIGHTON ARITA (CHAIRMAN OF THE BOARD/PRESIDENT)

Highest reported compensation

  • SUE ANN MORIWAKI (EXEC DIRECTOR/TREASURER/SECRETARY): $129,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and support christian organizations by providing churches, ministries and other christian-based organizations assistance and guidance through a full range of affordable, professional-quality business and advancement services; furthering the development of leadership within the religious community; and launching new projects and initiatives to further the christian faith.

What it reported doing in 2025

Client and community leadership development - the path2freedom program focuses on christian life coaching of apostolic leaders with the primary objective of developing healthy leaders with healthy families, who as a result can develop and lead healthy teams within their churches and businesses. Company and client leadership, community leaders and other associates of clients are invited to participate. This program operates with the support of donations from community leaders and service revenue from churches and businesses. Revenues are maintained at or below the cost to provide the service.

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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 55
  • Accountability: 95
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.5%; rating input score 84
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 0%; rating input score 0; 15th 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; 64th 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 2.79; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.9; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 14.2% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 28.6% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 83.5% of revenue deployed · 80.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $129K · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.