Kpal

Nonprofit profile at a glance

EIN
995083624
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Lihue, HI, USA
Phone
5032605388
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Reported finances

Revenue
$251,475
Expenses
$12,382
Assets
$239,093
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Gerald Bahouth (President)
  • Nicholas Courson (Vice President)

People named in this filing

  • Gerald Bahouth (President)
  • Nicholas Courson (Vice President)
  • Daurice Arruda (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

At the Kauai Police Activities League KPAL our vision is to foster a community where every child can grow into a responsible healthy and confident individual. We aim to develop character self-discipline and healthy lifestyles among Kauais youth while strengthening the bond between law enforcement and the community. Through positive activities and mentorship we inspire our youth to lead drug-free lives and reach their full potential.

What it reported doing in 2025

Youth Recreational activities for ages 5-18 includes e-Gaming Weight Training Laser Engraving and Bowling.

Operating model

Revenue model
Donor-supported. 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 91
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.5%; rating input score 2
  • Program expense ratio: 50%; rating input score 50
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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; 64th 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: 95.1%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 19.31; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 2.5% of revenue deployed · 50% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 2/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.