Kumu's Cupboard
Nonprofit profile at a glance
- EIN
- 812096170
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2020
- Location
- Lihue, HI, USA
- Phone
- 8086476989
- Rating
- 91
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Nonmonetary Support N.E.C.
Reported finances
- Revenue
- $171,830
- Expenses
- $146,835
- Assets
- $76,954
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- ELYSE LITVACK (PRESIDENT)
People named in this filing
- ELYSE LITVACK (PRESIDENT)
- ALICIA MIYASHIRO (VICE PRESIDE)
- MEMA JIM (SECRETARY)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Kumu's cupboard provides free classroom supplies to kauai educators.
What it reported doing in 2024
Kumu's cupboard continues to provide free school supplies to kauai's public, private and charter school educators. We served over 400 educators this year which impacts thousands of students.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 85% 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. Total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 100
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.2%; rating input score 82
- Program expense ratio: 96.1%; rating input score 96
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 14.5%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.52; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 32.7% per year; rating input score 100; 85th percentile among comparable filings
- Revenue growth: 28.1% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 25.8% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 82.2% of revenue deployed · 96.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $141K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.