Puna Covenant Church
Legal name: Puna Covenant Church Keaau Hi
Nonprofit profile at a glance
- EIN
- 990206785
- IRS 990 coverage
- 2023–2023
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2023
- Location
- Keaau, HI, United States
- Phone
- 808.966.9622
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $335,713
- Expenses
- $315,390
- Assets
- $153,745
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Esther Atwell (Treasurer)
- Wendy Sugai (Church Secretary)
- Kathleen Sheffield (Children's Ministry Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Puna Covenant is dedicated in following Jesus and to love the people of Puna, Hawai9i. Puna Covenant’s Mission We exist to help people come to God. Friendships are vital to our life as a church. Jesus loves us and wants us to share His love with people. That is how we Gather. As part of loving people, Jesus has given us the mission to make disciples, which is known as the Great Commission. As people become **followers** and **disciples** of Jesus Christ, the last part of our mission becomes a reality. That is it. **Gather**! **Grow**! **Go**! Our mission is the commission Jesus gives to the whole church. We **GATHER** out of love for God to worship, encourage each other, and recharge our life in this world. We **GROW** because we want to become more like Jesus and live fruitfu.
What it reported doing in 2023
Weekly Sunday School nursery community activities like Splashy Fun Day
Operating model
- Revenue model
- Donor-supported. 99% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 11
- Transparency & Controls: 100
- Accountability: 88
- Sustainability: 50
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 11.9%; rating input score 12
- Program expense ratio: 12.7%; rating input score 13
- 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: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.1%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 0.49; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- What they do: 1 operating location identified
- Where the money goes: 11.9% of revenue deployed · 12.7% of spending went to programs
- Governance: 120 of 120 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $40K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 39 of 39 current checks pass
- Schedules: 3 filed schedules · includes grants
- Contacts: How to reach this organization
- 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 12/100.
- High — Financial Efficiency: Program expense ratio scored 13/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- Review — Sustainability: Operating margin scored 54/100.