Pacific Island Beach Boys
Nonprofit profile at a glance
- EIN
- 451594282
- IRS 990 coverage
- 2021–2025
- Forms available
- Form 990 2025, Form 990-EZ 2020
- Location
- Honolulu, HI, USA
- Phone
- 8083715774
- Rating
- 26
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $901,679
- Expenses
- $1,040,322
- Assets
- $271,195
- Liabilities
- $30,969
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- DAVID CARVALHO (PRESIDENT/DIRECTOR)
- KRYSTAL ROCHA (VICE PRESIDENT/TREASURER/SECRETARY/DIRECTOR)
Highest reported compensation
- DAVID CARVALHO (PRESIDENT/DIRECTOR): $47,635 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Preserving the Hawaiian Beach boy Culture in Waikiki, through beach services and training. Our experience of Watermen and women in Waikiki, allows us to pass along the culture of navigating the Hawaiian waters, and advocating for the rights to stay on Waikiki Beach.
What it reported doing in 2025
Family Canoe Day was a community outreach and cultural sharing event that provided free outrigger canoe rides to students performing at the King Kamehameha Parade. Participants experienced Hawaiian canoe traditions, ocean education, teamwork, and the welcoming culture of the legendary Waikiki Beach Boys. The event promoted wellness, cultural preservation, positive community engagement, and appreciation for Hawaiis ocean heritage while giving both locals and tourists the opportunity to get back into the water, enjoy life, and celebrate together again. The organization relied heavily on volunteer cultural practitioners and local watermen who donated their time, ocean knowledge, mentorship, and instructional services to support youth programming and cultural preservation efforts. Multiple Canoes participated. Faith Surf School contributed their outrigger canoe along with a Captain and 2nd captain to steer it. Event took place on June 16, 2025 with 46 participants.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
REVIEW - Revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 58
- Accountability: 21
- Sustainability: 18
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0.3%; rating input score 0
- Program expense ratio: 0.2%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 10th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 15th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -15.4%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 33; 33rd percentile among comparable filings
- Officer compensation ratio: 4.6%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: -24.2% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: 31.8% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 33.4% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: 0.3% of revenue deployed · 0.2% of spending went to programs
- Governance: 0 of 3 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2K in reported program spending
- Leadership: top reported pay $48K · 3 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- High — Sustainability: Operating margin scored 9/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
- Review — Sustainability: Officer compensation ratio scored 51/100.