Patch (People Attentive to Children)
Nonprofit profile at a glance
- EIN
- 990167464
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Honolulu, HI, USA
- Phone
- 8088391789
- Rating
- 91
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $5,595,481
- Expenses
- $5,429,913
- Assets
- $1,915,529
- Liabilities
- $772,085
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- SCOTT FUJIEDA (PRESIDENT)
- ABE TOMA (VICE-PRESIDENT)
- CAROL WEAR (EXECUTIVE DIRECTOR)
Highest reported compensation
- CAROL WEAR (EXECUTIVE DIRECTOR): $109,047 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to support and improve the quality and availability of care for the young people of Hawaii.
What it reported doing in 2024
Child and adult care food program: licensed family child care providers are eligible for this program which provides partial reimbursement for nutritious meals served to children while in a family child care setting. This federally funded program is supported by congress to ensure that all children in family day care homes have access to balanced and nutritious meals with the goal of improving their eating pattern and habits. The usda child and adult care food program plays a vital role in improving the quality of day care and making it more affordable for many low income families. Patch screens the income eligibility of providers and children and provides monthly reimbursement payments to the providers directly. Patch provides access to nutritional resources, training and technical assistance. Providers also receive assistance in menu planning, basic sanitation as well as keeping accurate records for claiming reimbursements and tax purposes. In fye 6/30/25, 249,721 meals and 138,310 snacks were served to 1,104 children in our food program, which assist low income families, and 151 day care homes received support services to promote child health and nutrition.
Operating model
- Revenue model
- Grant-funded. 91% of the money available for current operations came from government grants.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 76% for direct work, 24% for grants, and 0% for affiliated organizations.
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: 90
- Transparency & Controls: 94
- Accountability: 100
- Sustainability: 36
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.2%; rating input score 88
- Program expense ratio: 90.9%; rating input score 91
- Fundraising efficiency: $2,303.14 raised per $1 spent on fundraising; rating input score 99; 99th 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: 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: 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: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 0.35; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.4; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 2%; rating input score 76; 76th percentile among comparable filings
Growth
- Program expense growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 1.3% per year; rating input score 100; 17th percentile among comparable filings
Details
- Where the money goes: 88.2% of revenue deployed · 90.9% of spending went to programs
- Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
- Programs: 5 filed program accomplishments · $4.9M in reported program spending
- Leadership: top reported pay $109K · 13 people listed
- Consistency: 33 of 33 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 2 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 44/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.