Ea Ecoversity

Nonprofit profile at a glance

EIN
881408564
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-N 2023
Location
Hilo, HI, USA
Phone
8087694646
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$239,203
Expenses
$181,135
Assets
$103,417
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KU KAHAKALAU PHD (PRESIDENT)
  • NAOMI TACHERA (VICE PRESIDENT)
  • POLANIMAKAMAE KAHAKALAU (EXECUTIVE DIRECTOR (FROM 11/23))

Highest reported compensation

  • POLANIMAKAMAE KAHAKALAU (EXECUTIVE DIRECTOR (FROM 11/23)): $4,370 total reported compensation

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

Overview

Mission

Ea ecoversity's mission is to provide culturally-driven learning, training, credentialing, and other long-term societal benefits to ka lahui hawai'i.

What it reported doing in 2023

Ho'okanaka: ea ecoversity's ho'okanaka program supports its mission of providing culturally-driven learning for native hawaiians. In fy 23-24, ho'okanaka engaged 10 native hawaiian non-profit staff in year-round professional development, cultural and hawaiian language training, mentorship, and more. Four interactive, asynchronous courses were developed, including hawaiian language, mo'olelo kahiko, organizational values, and hawaiian food preparation. These courses aim to perpetuate hawaiian language and culture. Additionally, a prototype of a hawaiian organizational framework and an employee portal were initiated.

Operating model

Revenue model
Donor-supported. 87% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 59
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.3%; rating input score 65
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $19.5 raised per $1 spent on fundraising; rating input score 57; 57th 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: 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: 24.3%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 65.3% of revenue deployed · 86.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $156K in reported program spending
  • Leadership: top reported pay $4K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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: Fundraising efficiency scored 57/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.