Kumpang Lanai

Nonprofit profile at a glance

EIN
990319981
IRS 990-EZ coverage
2009–2017
Forms available
Form 990 2014, Form 990-EZ 2017
Location
Lanai City, HI, USA
Phone
8085656043
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Prevention Only

Reported finances

Revenue
$194,821
Expenses
$302,027
Assets
$225,276
Liabilities
$217,047

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • CHELSEA TREVINO (PRESIDENT)

People named in this filing

  • JOELLE AOKI (EXECUTIVE DI)
  • CHELSEA TREVINO (PRESIDENT)
  • SAUL KAHIHIKOLO JR (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To decrease the abuse of alcohol, tobacco, and drugs on the island of lanai.

What it reported doing in 2017

The organization sponsors and plan several drug-free events such as dances and concerts for lanai's youth. It also sponsors anti-drug education in the schools.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 18
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -55%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 26.7%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $303K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Money network: 6 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.