Maui Huliau Foundation

Overview

Mission

To Promote environmental literacy and leadership among Maui's youth ages 12-18 via environmental education programs

What it reported doing in 2024

The Kukulu Pilina program focuses on strenthening the HA outcomes for teachers and students at Mauis public schools by buildings connections to aina and community partners. The program includes a professional development course and on-campus series for teacher, as well as support for field-trips, and for campus projects and events

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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.

Nonprofit profile at a glance

EIN
272591742
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2012
Headquarters
Haiku, HI, USA
Phone
8087572100
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Student Services, Organizations of Students

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 100
  • Accountability: 31
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.9%; rating input score 63
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $23.34 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th 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: 15.9%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.23; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 26.7%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 17% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 23.3% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 62.9% of revenue deployed · 74.9% of spending went to programs
  • Governance: 0 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $201K in reported program spending
  • Leadership: top reported pay $90K · 7 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 annual filings from 2019 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.

Leadership & pay

7 people listed

Highest reported compensation

  • MALIA CAHILL (Executive Director): $89,977 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.