Edith Kanaka'ole Foundation

Nonprofit profile at a glance

EIN
990294540
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hilo, HI, USA
Phone
8089615242
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$937,124
Expenses
$828,840
Assets
$1,125,705
Liabilities
$32,278

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

Leadership & pay

8 people listed

Executive titles in this filing

  • KUHA'O ZANE (PRESIDENT)
  • NALANI GARMON (VICE-PRESIDENT)
  • HUIHUI KANAHELE-MOSSMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • HUIHUI KANAHELE-MOSSMAN (EXECUTIVE DIRECTOR): $108,989 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 edith kanaka'ole foundation perpetuates the teachings, beliefs, practices, philosophy and traditions of edith k. Kanaka'ole and the native hawaiian traditional hula as practiced by mary kekuewa kanaele and edith k kanaka'ole. The organization strives to teach and encourage indigenous hawaiian cultural education through media material, teaching hawaiian language, rituals, chants, literature and other activities.

What it reported doing in 2024

The restore and utilize oiwi spatial data project strives to identify and compile oiwi (indigenous hawaiian) spatial data, including inoa aina (place names) and wao (natural land divisions). The goal is to classify the landscape of Hawaii volcanoes national park through a collaborative project involving the national park service, the edith kanakaole foundation, the bureau of indian affairs, the office of indian economic development, and the office of native hawaiian relations.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.8%; rating input score 74
  • Program expense ratio: 83.4%; rating input score 83
  • 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: 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: 11.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 13.1%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 73.8% of revenue deployed · 83.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $692K in reported program spending
  • Leadership: top reported pay $109K · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.