Po'ailani Inc
Nonprofit profile at a glance
- EIN
- 990185750
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Kaneohe, HI, USA
- Phone
- 8082633500
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,209,629
- Expenses
- $3,388,876
- Assets
- $3,777,228
- Liabilities
- $784,344
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- JANET PAREDES (CEO AND EXEC)
- DAVID TSUDA (PRESIDENT)
Highest reported compensation
- JANET PAREDES (CEO AND EXEC): $142,399 total reported compensation
- REGINE SOUZA (COO): $129,605 total reported compensation
- MARIA CATHERINE SENDREY (CFO): $121,880 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide a continuum of care that is community-based, consumer-focus dual diagnosed and/or mental health services to the people of Hawaii to interrupt the vicious cycle of addiction, psychological instability and to promote social, spiritual, familiar, physical, psychological and emotional wellness.
What it reported doing in 2024
Outpatient services - treatment services are provided within an outpatient clinical setting which offers intensive outpatient treatment as well as outpatient and continuing care treatment. The intensive outpatient program provides alcohol and/or other drug treatment services consisting of a minimum three (3) hours per day, three (3) days or more per week in accordance with an approved individualized treatment plan. Outpatient and continuing care treatment consist of a minimum of one and a half (1.5) hours of group counseling per week covering structured group activities which include, but are not limited to, money management, food preparation, accessing information directories, interpersonal skills, and the ability to give positive reinforcement.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- 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 the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 92
- Accountability: 91
- Sustainability: 28
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.6%; rating input score 91
- Program expense ratio: 86%; rating input score 86
- Fundraising efficiency: Limited
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; 63rd 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: -5.6%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 1.11; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 18.4%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: -1.1% per year; rating input score 0; 11th percentile among comparable filings
- Revenue growth: -0.6% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -0.1% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 90.6% of revenue deployed · 86% of spending went to programs
- Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $2.9M in reported program spending
- Leadership: top reported pay $142K · 11 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- 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.
- 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.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 19/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- High — Sustainability: Officer compensation ratio scored 14/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.