Puu Kukui Elementary School Ptsa

Nonprofit profile at a glance

EIN
300805232
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Wailuku, HI, USA
Phone
3106919652
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$73,961
Expenses
$103,171
Assets
$71,607

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • MY-KHANH NGUYEN (CO-PRESIDENT)
  • PRISCILLA GARTEN (CO-PRESIDENT)

People named in this filing

  • MY-KHANH NGUYEN (CO-PRESIDENT)
  • PRISCILLA GARTEN (CO-PRESIDENT)
  • SHARLA TAKAHASHI (CO-VICE PRES)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The puu kukui elementary school ptsa (the ptsa) is an organization that allows parents and volunteers to be an active supporter of their keiki's (child's) education. The organization has numerous exciting ideas and projects in the works throughout the school year and fosters the school community uniting to bring these projects to light. The purposes of the ptsa align with those of the national pta and Hawaii ptsa, and are as follows: a. To promote the welfare of children and youth in home, school community, and place of worship. B. To raise the standards of home life. C. To secure adequate laws for the care and protection of children and youth. D. To bring into closer relation the home and the school, that parents and teachers may cooperate intelligently in the education of children and youth. E. To develop between educators and the general public such as united efforts as will secure for all children and youth the highest advantages in physical, mental, social, and spiritual education

What it reported doing in 2024

The ptsa hosted a variety of community events, including movie nights, game nights, and the winter jubilee, bringing students, families, and staff together for fun and camaraderie. Efforts were made to increase parent involvement through room parents, informative workshops, volunteer opportunities, and engaging events, fostering a sense of community and partnership between parents and the school. Efforts were made to create an inclusive and welcoming environment for all students, parents, and staff, with special focus on supporting the lahaina wildfire families who joined our school community. Resources, assistance, and emotional support were provided to ensure these families felt welcomed, valued, and supported during their transition to pu'u kukui elementary school.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 82
  • Sustainability: 25
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.6%; rating input score 82

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -39.5%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 59.8% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -34.5% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -33.9% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $84K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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 — Sustainability: Operating margin scored 15/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.