Moiliili Community Center

Nonprofit profile at a glance

EIN
990073515
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Honolulu, HI, USA
Phone
8089551555
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$1,405,109
Expenses
$1,821,214
Assets
$2,358,841
Liabilities
$402,535

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • SHELLY TALARO KAMAKURA (President)

Highest reported compensation

  • NADINE NISHIOKA (EXEC DIRECTOR): $125,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Enriching our lives and our Moiliili community by providing the residents of Moiliili and surrounding communities with the support service and programs to enhance individual, family, and community life.

What it reported doing in 2025

Kupuna support: the kupuna support center offers a place for frail and notsofrail seniors to gather and socialize with others. The program targets isolated seniors who are alone during the day and who are in need of mental and physical stimulation to maintain their current level of functioning, thus delaying the need for more supportive care. Average attendance is approximately 22 seniors per month.

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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 26
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.7%; rating input score 94
  • Program expense ratio: 72.2%; rating input score 72
  • Fundraising efficiency: $18.48 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

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: 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -29.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 93.7% of revenue deployed · 72.2% of spending went to programs
  • Governance: 20 of 20 board members independent · 8 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $125K · 21 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • 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 4/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.