Koolauloa Health Center

Nonprofit profile at a glance

EIN
731681833
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Kahuku, HI, USA
Phone
8082939216
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient

Reported finances

Revenue
$5,919,023
Expenses
$6,715,683
Assets
$3,230,967
Liabilities
$783,171

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

Leadership & pay

14 people listed

Executive titles in this filing

  • 1 TERRENCE ARATANI (CEO)
  • 12 MELISSA PRIMACIO (VICE-PRESIDENT)
  • 13 JOE WILSON (PRESIDENT)

Highest reported compensation

  • 1 TERRENCE ARATANI (CEO): $224,011 total reported compensation
  • 2 VINCENT GIANI (MEDICAL PROVIDER): $187,230 total reported compensation
  • 3 ADRIAN WORTHEN (MEDICAL PROVIDER): $184,286 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 Center is a culturally sensitive, community-based unit which provides comprehensive healthcare services - including medical, dental, and behavioral services primarily to residents in the Koolauloa region of Oahu, Hawaii.

What it reported doing in 2024

Healthcare services: medical, dental, and pharmacy services to residents in the Koolauloa region on the island of Oahu through facilities in Hauula and Kahuku.

Operating model

Revenue model
Earned-program. 61% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 56
  • Accountability: 100
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: $46.01 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -13.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 16%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 94.4% of revenue deployed · 83.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.6M in reported program spending
  • Leadership: top reported pay $224K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 31 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.