The Caregiver Foundation

Nonprofit profile at a glance

EIN
262548300
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-N 2009
Location
Pearl City, HI, USA
Phone
8086253782
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$1,392,017
Expenses
$1,019,141
Assets
$3,054,675
Liabilities
$150,107

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

Leadership & pay

14 people listed

Executive titles in this filing

  • GARY POWELL (PRESIDENT)

Highest reported compensation

  • GARY POWELL (PRESIDENT): $240,532 total reported compensation
  • MASAKO POWELL (OFFICE MANAG): $153,459 total reported compensation
  • ALENA POWELL (OPERATIONS M): $132,623 total reported compensation

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

Overview

Mission

Providing practical and emotional support to seniors, adults with disabilities and their caregivers. This is accomplished through a variety of services and support efforts such as developing and sponsoring educational workshops, hosting and producing caregiver support groups, providing fiduciary services, and care coordination services.

What it reported doing in 2024

Daily money mangement is the management of fiduciary tasks related to client care. This involves routine bill paying services, management of income and expenses. Incidents of self-harm through misappropriation and mismanagement of finances due to dementia or other factors is greatly reduced. The administration of trusts for special needs and other types of trusts as well as providing conservatorships and guardianships provides the legal framework and management needed to preserve and properly handle individual and family assets.

Operating model

Revenue model
Earned-program. 89% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 74
  • Accountability: 90
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.8%; rating input score 64
  • Program expense ratio: 89.5%; rating input score 90
  • Fundraising efficiency: $9.13 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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; 63rd 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.8%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 3; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 51.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 11.4% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 18.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 63.8% of revenue deployed · 89.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $912K in reported program spending
  • Leadership: top reported pay $241K · 14 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.