Halau O Ka Hanu Lehua Inc

Nonprofit profile at a glance

EIN
831041659
IRS 990-EZ coverage
2018–2024
Forms available
Form 990-EZ 2024
Location
Wailuku, HI, USA
Phone
8085548133
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dance

Reported finances

Revenue
$181,585
Expenses
$103,868
Assets
$12,773
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CARLSON K KUKONA III (President)
  • KOAKANE MATTOS (Vice President)

People named in this filing

  • CARLSON K KUKONA III (President)
  • KOAKANE MATTOS (Vice President)
  • TERRY COLLINS (Treasurer)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Hawaiian Culture and Arts

What it reported doing in 2024

Instructional hula for all walks of life, all ages and races from 4-87 participate to keep the body active. The Halau believes that an active heart proves to help overall well-being of mind, body, and soul.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program 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 total spending goes to programs. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 100
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.6%; rating input score 49
  • Program expense ratio: 85%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 42.8%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 14.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 45% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 48.6% of revenue deployed · 85% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.