Kokua Hawaii Foundation C/o High Note Managementinc
Nonprofit profile at a glance
- EIN
- 200315475
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- San Rafael, CA, USA
- Phone
- 4156108200
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Recycling Programs
Reported finances
- Revenue
- $5,345,236
- Expenses
- $2,236,764
- Assets
- $21,683,092
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- KIMBERLY BAKER JOHNSON (PRESIDENT)
People named in this filing
- JACK HODY JOHNSON (VP AND SECRETARY)
- KIMBERLY BAKER JOHNSON (PRESIDENT)
- JULIE RENE' (TREASURER)
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
To provide students and community members with experiences that will enhance their appreciation for and understanding of their environment so they will be lifelong stewards of the earth.
What it reported doing in 2024
3rs school recycling: with on campus recycling and school-wide collection by student councils and service clubs, this program teaches students about the importance of the 3r's: reducing, reusing, and recycling. The kokua hawai'i foundation partners with local recycling companies to sponsor school fundraising drives and to pickup recyclables from participating schools.kokua learning farm: hands on farm learning for school children and community members. The ability to learn where our food comes from and the connection of the food to the land.kokua general store: facility that holds informational training classes on living sustainably; vintage sales of reused items, and a refill shop for soaps and shampoos to reduce plastic waste.gain on sales of investment assets.
Operating model
- Revenue model
- Donor-supported. 87% 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
SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 92
- Accountability: 63
- Sustainability: 93
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 39.6%; rating input score 40
- Program expense ratio: 85.8%; rating input score 86
- Fundraising efficiency: $85.77 raised per $1 spent on fundraising; rating input score 85; 85th 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 77.8%; rating input score 78; 14th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 58.2%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 9.69; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 12.7% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: 18.6% per year; rating input score 100; 87th percentile among comparable filings
- Asset growth: 0.8% per year; rating input score 100; 15th percentile among comparable filings
Details
- Where the money goes: 39.6% of revenue deployed · 85.8% of spending went to programs
- Governance: 7 of 9 board members independent · 3 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $1.9M in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
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.
- Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.