Kupa Friends Of Ho Okena Beach Park
Kupa Friends Of Ho Okena Beach Park consistently operates with no officer compensation, maintaining stable finances for beach park support.
EIN: 204766531 · Honaunau, HI · NTEE: C32 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $107K |
| Total Expenses | $124K |
| Program Spending | 90% |
| CEO/Top Officer Pay | $91,522 |
| Net Assets | $123K |
| Transparency Score | 85/100 |
Is Kupa Friends Of Ho Okena Beach Park Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Kupa Friends Of Ho Okena Beach Park directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Kupa Friends Of Ho Okena Beach Park
Kupa Friends Of Ho Okena Beach Park (EIN: 204766531) is a nonprofit organization based in Honaunau, HI, classified under NTEE code C32. The organization reported total revenue of $107K and total assets of $117K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kupa Friends Of Ho Okena Beach Park's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Kupa Friends Of Ho Okena Beach Park is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $145K |
| Total Expenses | $124K |
| Surplus / Deficit | +$21K |
| Total Assets | $128K |
| Total Liabilities | $6K |
| Net Assets | $123K |
| Operating Margin | 14.3% |
| Debt-to-Asset Ratio | 4.4% |
| Months of Reserves | 12.4 months |
Financial Health Grade: A
In 2023, Kupa Friends Of Ho Okena Beach Park reported a surplus of $21K with revenue exceeding expenses, holds 12.4 months of operating reserves (strong position), has a debt-to-asset ratio of 4.4% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Kupa Friends Of Ho Okena Beach Park's revenue has grown at a compound annual growth rate (CAGR) of 4.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -11.1% | +50.7% | +24.7% |
| 2022 | +25.4% | -23.9% | +337.5% |
| 2021 | +15.1% | +18.7% | +5.0% |
| 2020 | -45.9% | -67.9% | -50.7% |
| 2019 | -18.5% | +16.8% | -41.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Kupa Friends Of Ho Okena Beach Park with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, Kupa Friends Of Ho Okena Beach Park allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $21K, with revenue exceeding expenses.
- Debt-to-asset ratio: 4.4%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all 13 filings, indicating that its leadership is entirely volunteer-based, which is highly commendable for a nonprofit of its size with revenues ranging from $91,522 to $255,764.
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 Kupa Friends Of Ho Okena Beach Park's IRS 990 filings:
- Lack of detailed functional expense breakdown in provided data, making precise spending efficiency analysis difficult.
Strengths
The following positive indicators were identified for Kupa Friends Of Ho Okena Beach Park:
- Consistent 0% officer compensation across all filings, indicating volunteer leadership and efficient use of funds.
- Generally healthy financial position with assets exceeding liabilities, such as $128,297 in assets vs. $5,676 in liabilities in 2023.
- Consistent IRS 990 filing history (13 filings), demonstrating transparency and compliance.
- Positive asset growth in recent years, from $23,513 in 2021 to $128,297 in 2023.
Frequently Asked Questions about Kupa Friends Of Ho Okena Beach Park
Is Kupa Friends Of Ho Okena Beach Park a legitimate charity?
Based on AI analysis of IRS 990 filings, Kupa Friends Of Ho Okena Beach Park (EIN: 204766531) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does Kupa Friends Of Ho Okena Beach Park spend its money?
Kupa Friends Of Ho Okena Beach Park directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Kupa Friends Of Ho Okena Beach Park tax-deductible?
Kupa Friends Of Ho Okena Beach Park is registered as a tax-exempt nonprofit (EIN: 204766531). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Kupa Friends Of Ho Okena Beach Park CEO make?
Kupa Friends Of Ho Okena Beach Park's highest-compensated officer earns $91,522 annually. The organization reported $107K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Kupa Friends Of Ho Okena Beach Park's spending goes to programs?
Kupa Friends Of Ho Okena Beach Park directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Kupa Friends Of Ho Okena Beach Park compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Kupa Friends Of Ho Okena Beach Park is above average for NTEE category C32 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Kupa Friends Of Ho Okena Beach Park located?
Kupa Friends Of Ho Okena Beach Park is headquartered in Honaunau, Hawaii and files with the IRS under EIN 204766531. It is classified under NTEE code C32.
How many years of IRS 990 filings does Kupa Friends Of Ho Okena Beach Park have?
Kupa Friends Of Ho Okena Beach Park has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $107K in total revenue.
Is Kupa Friends Of Ho Okena Beach Park a good charity?
Based on the provided data, Kupa Friends Of Ho Okena Beach Park appears to be a good charity. It consistently reports zero officer compensation, indicating that all leadership is volunteer-based, and maintains a healthy financial position with assets generally exceeding liabilities. This suggests a strong commitment to its mission and efficient use of resources.
How does the organization's financial health compare year-over-year?
The organization's financial health shows some fluctuation but generally remains stable. For example, assets grew from $23,513 in 2021 to $128,297 in 2023, while liabilities remained low, indicating a positive trend in recent years. However, there was a period in 2019 where expenses ($283,984) significantly exceeded revenue ($208,406), leading to higher liabilities ($65,006) relative to assets ($45,411).
What is the organization's approach to executive compensation?
Kupa Friends Of Ho Okena Beach Park has a highly commendable approach to executive compensation, reporting 0% officer compensation in every single filing from 2014 to 2023. This indicates that all executive functions are performed by volunteers, ensuring that donor funds are directed entirely towards the organization's mission.
Filing History
IRS 990 filing history for Kupa Friends Of Ho Okena Beach Park showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Kupa Friends Of Ho Okena Beach Park's revenue has grown by 77.2%, moving from $82K to $145K. Total assets increased by 548% over the same period, from $20K to $128K. Total functional expenses rose by 54.5%, from $80K to $124K. In its most recent filing year (2023), Kupa Friends Of Ho Okena Beach Park reported a surplus of $21K, with revenue exceeding expenses. The organization holds $6K in liabilities against $128K in assets (debt-to-asset ratio: 4.4%), resulting in net assets of $123K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $145K | $124K | $128K | $6K | — | — |
| 2022 | $163K | $82K | $103K | $942 | — | View 990 |
| 2021 | $130K | $108K | $24K | $2K | — | View 990 |
| 2020 | $113K | $91K | $22K | $20K | — | — |
| 2019 | $208K | $284K | $45K | $65K | — | View 990 |
| 2018 | $256K | $243K | $78K | $22K | — | View 990 |
| 2017 | $165K | $162K | $36K | $0 | — | View 990 |
| 2016 | $92K | $98K | $33K | $0 | — | View 990 |
| 2015 | $103K | $107K | $55K | $0 | — | View 990 |
| 2014 | $159K | $116K | $62K | $707 | — | View 990 |
| 2013 | $116K | $119K | $20K | $2K | — | View 990 |
| 2012 | $101K | $100K | $24K | $3K | — | View 990 |
| 2011 | $82K | $80K | $20K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $145K, expenses of $124K, and assets of $128K (revenue -11.1% year-over-year).
- 2022: Revenue of $163K, expenses of $82K, and assets of $103K (revenue +25.4% year-over-year).
- 2021: Revenue of $130K, expenses of $108K, and assets of $24K (revenue +15.1% year-over-year).
- 2020: Revenue of $113K, expenses of $91K, and assets of $22K (revenue -45.9% year-over-year).
- 2019: Revenue of $208K, expenses of $284K, and assets of $45K (revenue -18.5% year-over-year).
- 2018: Revenue of $256K, expenses of $243K, and assets of $78K (revenue +54.8% year-over-year).
- 2017: Revenue of $165K, expenses of $162K, and assets of $36K (revenue +80.5% year-over-year).
- 2016: Revenue of $92K, expenses of $98K, and assets of $33K (revenue -10.9% year-over-year).
- 2015: Revenue of $103K, expenses of $107K, and assets of $55K (revenue -35.2% year-over-year).
- 2014: Revenue of $159K, expenses of $116K, and assets of $62K (revenue +36.4% year-over-year).
- 2013: Revenue of $116K, expenses of $119K, and assets of $20K (revenue +15.4% year-over-year).
- 2012: Revenue of $101K, expenses of $100K, and assets of $24K (revenue +23.3% year-over-year).
- 2011: Revenue of $82K, expenses of $80K, and assets of $20K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Kupa Friends Of Ho Okena Beach Park:
Data Sources and Methodology
This transparency report for Kupa Friends Of Ho Okena Beach Park 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.