Aloha Puu Kukui

Nonprofit profile at a glance

EIN
992785743
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Lahaina, HI, USA
Phone
8082833594
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$2,886,170
Expenses
$1,833,862
Assets
$1,277,899
Liabilities
$26,236

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JOHN MEIER (PRESIDENT-TREASURER)

Highest reported compensation

  • DANIEL P KANIAUPIO-CROZIER (DIRECTOR OF CONSERVATION): $142,089 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Protection and conservation of the environment and ecosystems of the west maui mountains through restoration and conservation projects.

What it reported doing in 2025

The puu kukui mauka crew works to protect one of the most intact native forests in Hawaii. They are fighting a non-stop battle to keep invasive plants and animals out of the forest. In honolua, the puu kukui makai crew works on restoring damaged lands. They are removing invasive plants and planting native trees and shrubs.

Operating model

Revenue model
Donor-supported. 77% 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

STRONG - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.3%; rating input score 59
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: $54.29 raised per $1 spent on fundraising; rating input score 81; 81st 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 36.5%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 186.9% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 164.7% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 143.4% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 59.3% of revenue deployed · 92.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $142K · 4 people listed
  • Highest-paid contractors: 1 contractor listed · $409K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.