Friends Of Nelha
Friends Of Nelha faces recurring operational deficits despite growing assets and zero executive compensation.
EIN: 10575126 · Kailua Kona, HI · NTEE: C30 · Updated: 2026-03-26
Is Friends Of Nelha Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Friends Of Nelha directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Friends Of Nelha
Friends Of Nelha (EIN: 10575126) is a nonprofit organization based in Kailua Kona, HI, classified under NTEE code C30. The organization reported total revenue of $102K and total assets of $42K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Friends Of Nelha's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Friends Of Nelha with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Friends Of Nelha allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation has consistently been reported as 0% across all available filings, indicating a volunteer-led organization, which is highly efficient in terms of leadership costs for an organization of its size with revenues typically ranging from $100,000 to $170,000.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Friends Of Nelha's IRS 990 filings:
- Recurring operational deficits in recent years (e.g., $33,012 in 2021, $16,633 in 2020).
- Significant increase in liabilities from $16,633 in 2020 to $35,427 in 2021, which outpaced asset growth.
Strengths
The following positive indicators were identified for Friends Of Nelha:
- Consistent 0% officer compensation, indicating volunteer leadership and efficient use of funds.
- Long operational history with 11 IRS 990 filings, demonstrating sustained activity.
- Maintained positive assets, growing from $14,218 in 2020 to $41,538 in 2021.
Frequently Asked Questions about Friends Of Nelha
Is Friends Of Nelha a legitimate charity?
Based on AI analysis of IRS 990 filings, Friends Of Nelha (EIN: 10575126) some concerns. Mission Score: 70/100. 2 red flags identified, 3 strengths noted.
How does Friends Of Nelha spend its money?
Friends Of Nelha directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Friends Of Nelha tax-deductible?
Friends Of Nelha is registered as a tax-exempt nonprofit (EIN: 10575126). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Friends Of Nelha financially sustainable given recent deficits?
Friends Of Nelha has experienced operational deficits in 2021 ($33,012) and 2020 ($16,633). While assets have grown, so have liabilities, suggesting potential reliance on debt or other non-operating funds. Long-term sustainability will depend on reversing this trend of expenses exceeding revenue.
How does the lack of officer compensation impact the organization?
The consistent 0% officer compensation indicates a volunteer-driven leadership, which significantly reduces administrative overhead and allows more funds to be directed towards programs. This is a strong positive for spending efficiency.
What caused the significant increase in liabilities in 2021?
Liabilities increased from $16,633 in 2020 to $35,427 in 2021. Without more detailed financial statements, the specific causes cannot be determined, but it warrants further investigation to understand the nature of these obligations.
Filing History
IRS 990 filing history for Friends Of Nelha showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2011–2021), Friends Of Nelha's revenue has grown by 42.2%, moving from $72K to $102K. Total assets increased by 40.6% over the same period, from $30K to $42K. Total functional expenses rose by 82.2%, from $74K to $135K. In its most recent filing year (2021), Friends Of Nelha reported a deficit of $33K, with expenses exceeding revenue. The organization holds $35K in liabilities against $42K in assets (debt-to-asset ratio: 85.3%), resulting in net assets of $6K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2021 | $102K | $135K | $42K | $35K | — | View 990 |
| 2020 | $159K | $176K | $14K | $17K | — | — |
| 2019 | $171K | $161K | $14K | $0 | — | View 990 |
| 2018 | $155K | $163K | $4K | $0 | — | View 990 |
| 2017 | $154K | $175K | $12K | $0 | — | View 990 |
| 2016 | $172K | $153K | $34K | $0 | — | View 990 |
| 2015 | $144K | $144K | $15K | $0 | — | View 990 |
| 2014 | $76K | $84K | $16K | $0 | — | View 990 |
| 2013 | $118K | $127K | $23K | $0 | — | View 990 |
| 2012 | $82K | $80K | $32K | $0 | — | View 990 |
| 2011 | $72K | $74K | $30K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2021: Revenue of $102K, expenses of $135K, and assets of $42K (revenue -35.9% year-over-year).
- 2020: Revenue of $159K, expenses of $176K, and assets of $14K (revenue -6.9% year-over-year).
- 2019: Revenue of $171K, expenses of $161K, and assets of $14K (revenue +10.1% year-over-year).
- 2018: Revenue of $155K, expenses of $163K, and assets of $4K (revenue +1.1% year-over-year).
- 2017: Revenue of $154K, expenses of $175K, and assets of $12K (revenue -10.5% year-over-year).
- 2016: Revenue of $172K, expenses of $153K, and assets of $34K (revenue +19.1% year-over-year).
- 2015: Revenue of $144K, expenses of $144K, and assets of $15K (revenue +90.0% year-over-year).
- 2014: Revenue of $76K, expenses of $84K, and assets of $16K (revenue -35.9% year-over-year).
- 2013: Revenue of $118K, expenses of $127K, and assets of $23K (revenue +43.5% year-over-year).
- 2012: Revenue of $82K, expenses of $80K, and assets of $32K (revenue +15.0% year-over-year).
- 2011: Revenue of $72K, expenses of $74K, and assets of $30K.
Data Sources and Methodology
This transparency report for Friends Of Nelha is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.