Pacific Resources for Education and Learning

Nonprofit profile at a glance

EIN
990279789
IRS 990 coverage
2013–2023
Forms available
Form 990 2023, Form 990-T 2023
Location
Honolulu, HI, USA
Phone
8084411300
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Social Science

Official website

Reported finances

Revenue
$4,229,008
Expenses
$4,207,900
Assets
$1,018,832
Liabilities
$482,583

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • PAUL HADIK (PRESIDENT &)

Highest reported compensation

  • LORI PHILLIPS (DIR OF SCHOO): $189,988 total reported compensation
  • MELLY WILSON (DIR, RESEARC): $165,728 total reported compensation
  • PAUL HADIK (PRESIDENT &): $164,972 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist education, government, community agencies, business and labor in maintaining cultural literacy and improving quality and equality in educational programs by: (a) developing and disseminating effective education products and procedures; (b) conducting research on educational needs and issues; (c) providing technical assistance in effective education; (d) evaluating effectiveness of educational programs and projects; (e) providing training in educational planning, management, evaluation, and instruction; (f) serving as an information resource on effective educational programs and processes; (g) providing a forum for discussing and resolving educational issues.

What it reported doing in 2023

The pacific region comprehensive centers are funded by the u.s. Department of education to provide high-quality intensive capacity-building services to state clients and recipients to identify, implement, and sustain effective evidence-based practices that support improved educator and student outcomes. The region 18 comprehensive center (rc18) serves guam, the commonwealth of the northern mariana islands, palau, and the federated states of micronesia (comprised of the four states of yap, chuuk, pohnpei, and kosrae). The region 19 comprehensive center (rc19) serves american samoa, hawai`i, and the republic of the marshall islands.

Operating model

Revenue model
Grant-funded. 64% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 47
  • Accountability: 91
  • Sustainability: 23
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.8%; rating input score 83
  • Program expense ratio: 83.2%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.5%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 25.4%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -12.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 82.8% of revenue deployed · 83.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $190K · 12 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $138K reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 11 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 7 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.