Halau Ke'alaokamaile

Nonprofit profile at a glance

EIN
990275732
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Pukalani, HI, USA
Phone
8082816438
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,551,460
Expenses
$73,638
Assets
$5,280,701
Liabilities
$765,262

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

Leadership & pay

11 people listed

Executive titles in this filing

  • SHARRON LEE JOSEPH (PRESIDENT)

People named in this filing

  • SHARRON LEE JOSEPH (PRESIDENT)
  • KEALI'I REICHEL (VICE PRESIDE)
  • ORALANI KOA (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To perpetuate the hawaiian tradition, culture, and heritage through its arts, beliefs, dance, language, and agriculture.

What it reported doing in 2024

World indigenous conference on education strengthens individual leadership by engaging participants with indigenous practitioners and scholars at wipce 2025, fostering growth, resilience, and cultural integrity through hula, chant, and ceremony, while gathering testimonials and observations to measure progress. It also supports organizational capacity by guiding participants to create and track leadership action plans that enhance culturally grounded education, performance, and development. Ultimately, the program emphasizes community impact by empowering 'oiwi leadership to shape transformative educational and cultural initiatives that sustain halau and kaiaulu, with participants collaborating on projects that create direct, lasting benefits for their communities. Halau kana this program focuses on the practice and perpetuation of hawaiian koko (cordage), emphasizing traditional knot work, associated mo'o/e/o, and related ceremonial practices. Participants will learn to prepare natural fibers, create koko pieces, and apply cultural protocols, ensuring the transmission of technical skill alongside the cultural knowledge and values that sustain this practice for future generations. Maui mele project is dedicated to researching, collecting, and preserving mele (songs, chants, and poetry) that honor and reflect the stories, landscapes, and people of maui nui (maui, moloka'i, lana'i, and kaho'olawe). By bringing together archival materials, oral histories, and contemporary compositions, this initiative seeks to safeguard the island's rich cultural legacy while making it widely accessible to the public. The project's primary goal is to develop an open, user-friendly digital database where practitioners, educators, students, and community members can easily explore and engage with mele. In doing so, the project not only ensures the perpetuation of traditional knowledge, but also supports cultural revitalization, education, and the continued flourishing of mele as a living practice.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 90
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.1%; rating input score 4
  • Program expense ratio: 85.9%; rating input score 86
  • 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 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 95.3%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 71.71; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -22.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 24.8% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 29.6% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 4.1% of revenue deployed · 85.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $63K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.