The Arc in Hawaii

Nonprofit profile at a glance

EIN
990089327
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8087377995
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$13,985,634
Expenses
$11,732,886
Assets
$20,604,051
Liabilities
$844,105

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

Leadership & pay

15 people listed

Executive titles in this filing

  • LEIANN FOUNTAIN (PRESIDENT/CEO)

Highest reported compensation

  • LEIANN FOUNTAIN (PRESIDENT/CEO): $254,617 total reported compensation
  • SONJA PUNSALAN (CHIEF FINANCIAL OFFICER): $107,667 total reported compensation

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

Overview

Mission

The arc in Hawaii provides services for people with intellectual and developmental disabilities, id and dd, on oahu. Together with its national and neighbor island arc affiliates, the arc in Hawaii promotes and protects the rights of people with id and or dd and actively supports its clients so they can live, learn, work, and play and fully participate in the community throughout their lifetime.

What it reported doing in 2024

Residential programs: the arc in Hawaii is the largest provider of community based residential services for persons with intellectual and developmental disabilities in Hawaii, providing homes for 122 clients. The organization operates four apartment complexes, providing homes for 95 individuals, eleven domiciliary homes for 47 individuals, and six intermediate care facilities/intellectual disability (group homes) for 27 individuals. Each home has between 3 - 5 residents, as well as a live-in manager and is located in a community setting. The homes provide a family atmosphere with opportunities to work, learn and play together. Living skills are practiced daily. Includes depreciation of $193,071.

Operating model

Revenue model
Earned-program. 81% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.3%; rating input score 69
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.1%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 69.3% of revenue deployed · 85.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $10M in reported program spending
  • Leadership: top reported pay $255K · 15 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $338K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 5 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.

Key Signals

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

  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.