The Compass Foundation

Nonprofit profile at a glance

EIN
880483350
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-N 2009
Location
Honolulu, HI, USA
Phone
8083934005
Rating confidence
Limited
Sector
Nursing Services (General)

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • CHARLES KING COTTON (PRESIDENT)
  • JAMIE HARTNETT (EXECUTIVE DIRECTOR)

People named in this filing

  • CHARLES KING COTTON (PRESIDENT)
  • JAMIE HARTNETT (EXECUTIVE DIRECTOR)
  • RALPH TEROU JOHIRO (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization has become the catalyst for bringing the private sector into hawaiis public education system through its provision of high quality programs benefitting teachers and their students via three main initiatives: the after-school programs, teacher/business internship

What it reported doing in 2024

The organization continues its efforts to increase donor awareness and sponsorship income and to increase awareness and participation amongst public school teachers in the support my class program. During the year 2019, Hawaii childrens foundation continued to partner with the Hawaii state teacher association and support my class organization to create and execute a new project called the nishina teacher internship program to provide teachers with tools that will help cultivate essential skills students will need to be successful in college, the workplace and as good citizens. Teachers are exposed to various industries with a hands-on experience from the mailroom to the boardroom. The objectives are to familiarize teachers with local workforce development challenges, so that they can develop lessons that promote 21st century competencies and foster strong relationships between the education and business communities of Hawaii. Everyone can work together to promote

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 80
  • Accountability: 64
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -12.7% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -16.1% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -18.6% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2013 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.