The First L a P Inc

Nonprofit profile at a glance

EIN
912107476
IRS 990-EZ coverage
2016–2024
Forms available
Form 990-EZ 2024, Form 990-N 2010
Location
Waipahu, HI, USA
Phone
8083931321
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$174,615
Expenses
$174,287
Assets
$41,970
Liabilities
$632

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DAVID KANE (PRESIDENT/DIRECTOR)
  • MATTHEW TAUFETEE (EXECUTIVE DIRECTOR)

People named in this filing

  • DAVID KANE (PRESIDENT/DIRECTOR)
  • DEANNA ESPINAS (SECRETARY/DIRECTOR)
  • GREGORY WONG (TREASURER/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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide counseling and shelter for men recently released from prison with the goal of successful transitioning into the community.

What it reported doing in 2024

In 2024, First LAP served thirty men. Twenty completed their six-month programs and transitioned to other residences. Sixteen men were fully employed. One was able to parole out of state to Tennessee where his family is. The other four were on disability and able to find residences elsewhere. In May 2024, the Executive Director represented First LAP at a symposium held by Governor Josh Green. Partners of different state agencies were present at the Koolau Ballroom to discuss implementation of TICI (Trauma informed Care initiative). The Office of Wellness and Resilience presented programs on trauma treatment. First LAP has always believed and exercised this belief of healing through the Power of Forgiveness. We have certified 50+ adults to become certified Peer Support Specialist that can carry on this tradition of people with lived experiences mentoring those coming out of prison and/or struggling with alcohol/drug addiction.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.8%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 0.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 39.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 99.8% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $174K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.