Regenerative Education Centers Inc

Nonprofit profile at a glance

EIN
824555166
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Kahului, HI, USA
Phone
8084466897
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recycling Programs

Reported finances

Revenue
$203,725
Expenses
$360,162
Assets
$315,717
Liabilities
$0

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

Leadership & pay

3 people listed

Highest reported compensation

  • EDWARD GARCIA (PRES/EXECUTI): $39,800 total reported compensation
  • SAMANTHA GARCIA (SECRETARY/TR): $22,500 total reported compensation

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

Overview

Mission

At regenerative education centers (rec), we envision successful stewardship of the environment by implementing regenerative farming practices that cultivate change and ignite transformation in our local community and around the world. We are committed to meeting the changing needs of our community here in lahaina by providing food security through regenerative farming education and addressing housing needs through off grid homestead solutions.

What it reported doing in 2024

Maui wildfire recovery. The maui wildfire recovery program is a dynamic program that focuses on addressing both the immediate and long-term needs of those affected by the lahaina fires. Our goal is to provide essential resources, innovative solutions, and thousands of pounds of fresh food grown onsite to rebuild and strengthen our community. Continued on schedule o

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 92
  • Accountability: 50
  • Sustainability: 24
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $15.46 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 33.3%; rating input score 33; 15th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -76.8%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 17.3%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 26% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: -113.2% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -39.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.2% of spending went to programs
  • Governance: 1 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $310K in reported program spending
  • Leadership: top reported pay $40K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.