Leilehua Alumni and Commmunity Association

Nonprofit profile at a glance

EIN
461020054
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Honolulu, HI, USA
Phone
8085225149
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$32,660
Expenses
$22,408
Assets
$115,433
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CAROLYN E HAYASHI (PRESIDENT)
  • DEREK IHA (VICE PRESIDENT)

People named in this filing

  • CAROLYN E HAYASHI (PRESIDENT)
  • DEREK IHA (VICE PRESIDENT)
  • LIA TENGAN (RECORDING 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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation shall be organized and operated to conduct transactions relvant to development, promotion, administration, operation, funding and support of programs, projects, and/or activities for the benefit of leilehua high school in wahiawa, Hawaii including, without limitation, its programs (including its education, high school athletic and other extracurricular programs), students, faculty, administrators and/or facilities, and for the benefit of the community of wahiawa, Hawaii and such other educational, charitable, scientific and/or literary purposes, all within the meaning of section 501(c)93) of the internal revenue code of 1986.

What it reported doing in 2024

To provide educational and outreach programs in the community including agricultural, stem educational and other support for teachers and students in the leilehua complex schools.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 87
  • Accountability: 76
  • Sustainability: 68
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.4%; rating input score 53
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91.4%; rating input score 91; 55th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 31.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 5.15; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -13.8% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -15.3% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 53.4% of revenue deployed · 77.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $17K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.