Neighborhood Place of Puna

Nonprofit profile at a glance

EIN
203806637
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Keaau, HI, USA
Phone
8089655550
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Reported finances

Revenue
$8,644,449
Expenses
$8,764,007
Assets
$4,153,545
Liabilities
$1,124,232

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

Leadership & pay

5 people listed

Executive titles in this filing

  • LAURI REDUS (PRESIDENT)

Highest reported compensation

  • PAUL NORMAN (EXECUTIVE DI): $98,055 total reported compensation

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

Overview

Mission

Neighborhood place of puna (npp) is a child abuse and neglect prevention program. Npp provides services to help families build a safe and nurturing home through outreach, home visits, informal counseling, information, referral, advocacy, and support.

What it reported doing in 2024

Disaster data management: since 2020, neighborhood place of puna was contracted by the county to collect, manage, and report on data associated with the delivery of emergency rent and utility assistance to households impacted by covid 19. Housing navigation : in september of 2021, the family resource center was expanded to include housing stability services for both unstably/unsafely housed families and homeless families to mitigate risks, and stabilize housing to support the health, safety and wellbeing of the entire family - adults and children. Housing navigation staff assist families in accessing and navigating available housing/homeless resources/assistance, provide ongoing case management for families, providing client advocacy, benefit establishment, tenancy skills, and linkage to mental health and substance use services, networking with the community and service providers to discover available resources and utilize a strength based and family focused approach. Coordination center: in september of 2021, npp added another housing stability service, the Hawaii island coordination center. The coordination center is a call center/hub which provides a single point of contact that can be accessed by the community to get assistance identifying and connecting with assistance to stabilize their housing situation whether that is rental/utility assistance, mediation, legal assistance, housing navigation, shelter, etc. The call center will provide staff for a warm line and will also explore the viability of adding additional forms of contact.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, and 46% 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: 95
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.4%; rating input score 95
  • Program expense ratio: 94%; rating input score 94
  • Fundraising efficiency: $914.45 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.4%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 25.3% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 23.7% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 25.8% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 95.4% of revenue deployed · 94% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $8.2M in reported program spending
  • Leadership: top reported pay $98K · 5 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.