Aloha Kuamo'o' Aina

Nonprofit profile at a glance

EIN
464864386
IRS 990 coverage
2015–2023
Forms available
Form 990 2023, Form 990-N 2014
Location
Kamuela, HI, USA
Phone
8083490162
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$219,335
Expenses
$88,058
Assets
$3,082,567
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • KAMANAMAIKALANI BEAMER (CEO/DIRECTOR)

Highest reported compensation

  • KELSY JORGENSEN (ADMIN ASSISTANT): $37,958 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote aloha aina - ecological and social justice - as consistant with the moolelo and values of kuamoo to achieve justice and peace for hawaiis peaople, environment, and the world.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 90
  • Accountability: 50
  • Sustainability: 84
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.1%; rating input score 29
  • Program expense ratio: 72.5%; rating input score 73
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 59.9%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 35.01; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 43.1%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -45.9% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 29.1% of revenue deployed · 72.5% of spending went to programs
  • Governance: 3 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $64K in reported program spending
  • Leadership: top reported pay $38K · 5 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.