Friends of Mokuula Inc
Nonprofit profile at a glance
- EIN
- 990330551
- IRS 990-EZ coverage
- 2014–2014
- Forms available
- Form 990-EZ 2014
- Location
- Lahaina, HI, USA
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $179,171
- Expenses
- $197,453
- Assets
- $433,770
- Liabilities
- $13,180
Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- JAMES KIMO FALCONER (PRESIDENT)
People named in this filing
- JAMES KIMO FALCONER (PRESIDENT)
- WAYLEN KAHAIALII (VICE PRESIDE)
- CAROLINE PETERS BELSOM (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To perpetuate native hawaiian culture through promotion of public awareness and activities, and to initiate and maintain activities to enable archeological studies of significant sites with emphasis on those sites arising out of the period up to and including the reign of kamehameha iii. To encourage, and if possible, initiate restoration of those sites.
What it reported doing in 2014
Moku'ula archaeological site restoration. A traditional hale has been designed and funding the hale is being sought. The organization participated in several planning meetings with the army corp of engineers and the county of maui to discuss the plans for the restoration of the pond. Work was done to develop a project budget that focused on the restoration of moku'ula island and to identify the necessary components of excavation work and restoration. This included consultations with past consultant dr. Paul c. Klieger, and the formation of a committee of families who are lineal descendants of moku'ula and lahaina. A strategy was developed and implemented for the establishment and re-establishment of relationships with several community organizations and leaders.
Operating model
- Revenue model
- Donor-supported. 80% 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 - The filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 59
- Transparency & Controls: 100
- Sustainability: 45
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.9%; rating input score 61
- Program expense ratio: 55.2%; rating input score 55
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -10.2%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 2.2; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 66; 66th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 60.9% of revenue deployed · 55.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $109K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Financial Efficiency: Program expense ratio scored 55/100.
- High — Sustainability: Operating margin scored 13/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.