Laupahoehoe Train Museum

Nonprofit profile at a glance

EIN
943267853
IRS 990-EZ coverage
2009–2024
Forms available
Form 990-EZ 2024
Location
Laupahoehoe, HI, USA
Phone
8089626300
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Science and Technology Museums

Reported finances

Revenue
$139,984
Expenses
$125,871
Assets
$170,436
Liabilities
$12,016

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Lucille Chung (Vice-president)
  • Lisa Barton (President)

People named in this filing

  • Lucille Chung (Vice-president)
  • Doug Connors (Treasurer)
  • Lisa Barton (President)

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

History of railroads on Island of Hawaii

What it reported doing in 2024

Preserve, promote, and protect the historic, cultural, educational, social, civic & economic interests of the North Hilo & Hamakua Districts while highlighting the history of railroads on the Island of Hawaii

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 82.3%; rating input score 82

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 10.1%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 82.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $104K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2009 to 2024
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.