Aina Hookupu O Kilauea

Nonprofit profile at a glance

EIN
473022013
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Kilauea, HI, USA
Phone
8086521857
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Agricultural Programs

Official website

Reported finances

Revenue
$1,534,379
Expenses
$1,718,377
Assets
$5,432,068
Liabilities
$262,119

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

Leadership & pay

5 people listed

Executive titles in this filing

  • YOSHITO L'HOTE (PRESIDENT, C)

Highest reported compensation

  • YOSHITO L'HOTE (PRESIDENT, C): $110,255 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Improve the environmental, social & economic well-being of the kilauea community and kauai by developing county of kauai land into a community garden, individual farming plots, farmers market & other facilities.

What it reported doing in 2024

Ahok has a 60 year stewardship lease on 75 acres of land formerly owned by the kilauea sugar plantation and now owned by the county of kauai to develop a community agricultural center. Our community farm continues to thrive & grows 60,000 pounds of produce annually. Ahok distributed over 200 boxes of food each week & has been operating a kitchen & market for Hawaii grown foods. Ahok is developing small scale agricutural systems for lilikoi, banana, turmeric, intercropping, pigs, egg-laying & meat chickens, sheep, turkeys, white pineapple and 40+ different varieties of vegetables and fruits.ahok provides plot licenses to independent farmers.ahok continues to make improvements including on-site water system, roadways, walkways, frmr's mkt, pavilions, bathrooms, windbreak berms & an office

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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $26.33 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 3.16; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 20.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 13% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 34.5% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 84.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $110K · 5 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.