Kokua Support Services
Nonprofit profile at a glance
- EIN
- 431998255
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024, Form 990-EZ 2017, Form 990-N 2014
- Location
- Honolulu, HI, USA
- Phone
- 8088474227
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Mental Health Disorders
Reported finances
- Revenue
- $804,062
- Expenses
- $778,199
- Assets
- $250,775
- Liabilities
- $67,583
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CHELSEA TORRES (CEO/SECRETAR)
- DEVEN BUKOSKI (PRESIDENT)
Highest reported compensation
- CHELSEA TORRES (CEO/SECRETAR): $80,830 total reported compensation
- TRISTYN KALAMA (CO-FOUNDER): $36,667 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 mission of kokua support services is to serve, advocate, provide direct services, educate and assist the vulnerable populations in our community. The purpose of our organization is to allow disadvantaged individuals the opportunity to achieve a higher level of independence through addressing their specific needs in a mannaer that promotes the greatest degree of self respect and determination.
What it reported doing in 2024
Payee representative services for clients; substance abuse & other behavioral health classes.
Operating model
- Revenue model
- Earned-program. 63% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 92
- Accountability: 63
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.5%; rating input score 96
- Program expense ratio: 98.7%; rating input score 99
- Fundraising efficiency: Limited
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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.2%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.32; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.27; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 15.1%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 14.1% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 14.2% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: 11.5% per year; rating input score 100; 63rd percentile among comparable filings
Details
- Where the money goes: 95.5% of revenue deployed · 98.7% of spending went to programs
- Governance: 4 of 4 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $768K in reported program spending
- Leadership: top reported pay $81K · 4 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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 — Accountability: Governance controls: 7 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 45/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 23/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.