Land Use Research Foundation of Hawaii

Nonprofit profile at a glance

EIN
990188989
IRS 990 coverage
2019–2019
Forms available
Form 990 2019
Location
Honolulu, HI, USA
Phone
8085214717
Rating confidence
Limited
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$361,985
Expenses
$365,268
Assets
$208,745
Liabilities
$1,377

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

30 people listed

Executive titles in this filing

  • WALTER THOEMMES (VICE-PRESIDENT, BOARD MEMB)
  • DARCY ENDO-OMOTO (PRESIDENT,BOARD MEMB)
  • DEBBIE LUNING (VICE-PRESIDENT, BOARD MEMB)
  • KENNETH WILLIAMS (VICE-PRESIDENT, BOARD MEMB)
  • JAN YOKOTA (VICE-PRESIDENT, BOARD MEMB)
  • STANFORD CARR (VICE-PRESIDENT, BOARD MEMB)

Highest reported compensation

  • DAVID ARAKAWA (EXECUTIVE DIRECTOR): $135,250 total reported compensation
  • WYNDE M YAMAMOTO (DIRECTOR OF RESEARCH & LEG): $118,713 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and advance the interests of the development community, particularly in the areas of land use laws and regulations.

What it reported doing in 2019

Monitoring and advocacy. Provided lurf members with meeting notices, agendas and materials relating to certain legislative, county council and agency meetings, legislation, and testimony. Updated lurf's website and made improvements to the computerized "legislative tracker" for lurf members, which tracks and provides daily updates regarding the status of selected legislation and testimony during the legislative session. During the legislative session, produced "weekly update lists," which provide customized summaries of pending significant legislative bills and resolutions that affect various land uses and held weekly "legislative update conference call/zoom meetings" for lurf members, including neighbor island lurf members. Prior to, during, and after the 2020 legislative session, participated in legislative update conference calls and zoom meetings relating to various legislative and land use issues for lurf members, stakeholder organizations, and invited guests. Also monitored, provided information, comments, analysis, drafts and testimony on relevant state, county, and federal land use issues, policies, legislation, ordinances, administrative rules, and regulations to elected and appointed officials, including the legislature, county councils, state and county boards, commissions and agencies.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 21
  • Sustainability: 33
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.9%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 69.5%; rating input score 2; 2nd percentile among comparable filings

Growth

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

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 25 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $135K · 30 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Money network: 2 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: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.