Make Lemonade Project

Nonprofit profile at a glance

EIN
862284195
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024
Location
Honolulu, HI, USA
Phone
8082774000
Rating
92
Verdict
STRONG
Rating confidence
Moderate
Sector
Cancer

Reported finances

Revenue
$120,580
Expenses
$165,050
Assets
$45,674
Liabilities
$7,467

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

Leadership & pay

6 people listed

People named in this filing

  • JOHN UEKAWA (CHAIR)
  • DIANE PALOMA (VICE CHAIR)
  • NGOC NGUYEN (TREASURER)

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

Support of cancer patients

What it reported doing in 2024

Lemon-aid grants: direct grants to cancer patients to cover out-of-pocket medical expenses

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 100
  • Sustainability: 11
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.7%; rating input score 81

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: -36.9%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 49.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 34.1% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 21.1% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 38.9% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $133K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 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 — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.