Laulima Ministries International

Nonprofit profile at a glance

EIN
200745585
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8087342655
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Official website

Reported finances

Revenue
$261,052
Expenses
$191,300
Assets
$566,422
Liabilities
$1,614

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DEAN A FUJISHIMA (PRESIDENT)
  • PAUL K UYEDA (VICE PRESIDENT)

Highest reported compensation

  • DEAN A FUJISHIMA (PRESIDENT): $182,428 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote religious and educational teachings

What it reported doing in 2024

Special projects: to donate to various organizations, including but not limited to churches in japan, australia, korea, malaysia, & hong kong. To promote jesus christ by educating abandoned and orphaned children in various countries. To teach and promote religious views of god to people internationally.

Operating model

Revenue model
Donor-supported. 96% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 70
  • Accountability: 57
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.6%; rating input score 74
  • Program expense ratio: 98.8%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 26.7%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.96; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 95.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 73.6% of revenue deployed · 98.8% of spending went to programs
  • Governance: 4 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $189K in reported program spending
  • Leadership: top reported pay $182K · 5 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.