Council for Native Hawaiian Advancement

Nonprofit profile at a glance

EIN
910313383
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Kapolei, HI, USA
Phone
8085968155
Rating
91
Verdict
STRONG
Rating confidence
Standard
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$31,590,180
Expenses
$35,590,512
Assets
$72,798,728
Liabilities
$21,982,127

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

Leadership & pay

17 people listed

Executive titles in this filing

  • KAUHANE MICHELLE (PRESIDENT)
  • NAHOLOWA'A MAKALIKA (VICE-PRESIDENT)
  • LEWIS JOSEPH K (PRESIDENT & CEO)

Highest reported compensation

  • LEWIS JOSEPH K (PRESIDENT & CEO): $325,479 total reported compensation
  • CARREL YOSHIKO JADE MOKIHANA (FORMER CFO): $145,743 total reported compensation
  • HIND NICOLE M (SR. ADVISOR): $132,300 total reported compensation

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

Overview

Mission

The council for native hawaiian advancement (cnha) is a member-based 501(c)(3) non-profit organization with a mission to enhance the cultural, economic, political, and community development of native hawaiians.

What it reported doing in 2024

Through its policy center activities, cnha is an advocate of community-based organizations and provides information, networking opportunities and policy reports to assist in addressing issues and finding solutions for native hawaiian communities. Cnha also has a year-round civic engagement training and development program.cnha is a united states treasury certified community development financial institution that operates a community loan fund through its lending and development services program. Lending services include both consumer and business loans and the provision of technical assistance and financial education services. Cnha also provides technical assistance and capacity building services to community organizations in the development, construction, and management of community facilities. Cnha's property management activities include acquiring property for low income and affordable housing.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94%; rating input score 94
  • Fundraising efficiency: $4,403.97 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.9%; rating input score 100; 38th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.7%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 2.05; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 24.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 21.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 23.3% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $33.4M in reported program spending
  • Leadership: top reported pay $325K · 17 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $497K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 166 filed money-flow records
  • Related organizations: 160 filed related-organization links
  • 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 — Sustainability: Operating margin scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.