Kōkua Kalihi Valley

Legal name: Kokua Kalihi Valley Comprehensive Family Services

Nonprofit profile at a glance

EIN
990149797
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Honolulu, HI, US
Phone
(808) 791-9400
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Official website

Reported finances

Revenue
$27,645,082
Expenses
$26,124,380
Assets
$30,908,456
Liabilities
$2,129,302

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

Leadership & pay

20 people listed

Executive titles in this filing

  • SANDRA HARVEY (PRESIDENT)
  • VANESSA DACUMOS (VICE PRESIDENT)
  • DAVID DERAUF (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DAVID DERAUF (CHIEF EXECUTIVE OFFICER): $354,150 total reported compensation
  • LAURA DEVILBISS (CHIEF MEDICAL OFFICER): $292,887 total reported compensation
  • ANGELICA AGAPITO (PHYSICIAN): $225,149 total reported compensation

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

Overview

Mission

Together we work to advance health, to inspire healing, to foster reconciliation, and to celebrate abundance in the ahupuaʻa of Kalihi through strong relationships that honor culture and place.

What it reported doing in 2024

Services performed to provide access to medical, behavioral health, dental, pharmacy and social services in the kalihi valley community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.5%; rating input score 84
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: 5.5%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 7.4% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 41st percentile among comparable filings

Details

  • What they do: 10 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 84.5% of revenue deployed · 77.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $20.3M in reported program spending
  • Leadership: top reported pay $354K · 20 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.