Hana Cultural Center

Nonprofit profile at a glance

EIN
237220101
IRS 990-EZ coverage
2009–2010
Forms available
Form 990-EZ 2010
Location
Hana, HI, USA
Phone
8082488622
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$68,954
Expenses
$97,801
Assets
$403,034

Source: IRS Form 990-EZ. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

6 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The center collects, researches, interprets and describes artifacts and displays exhibits, designed to promote appreciation of the cultural significance and history of hana.

What it reported doing in 2010

Aloha festivals - week long festival promoting hawaiian dance, authentic culinary dishes, & arts and crafts. Attended by local residents, island-wide residents, as well as mainland visitors.

Operating model

Revenue model
Donor-supported. 96% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 100
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.2%; rating input score 31
  • Program expense ratio: 22%; rating input score 22

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 50th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -41.8%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 4.12; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -110% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -17.8% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -7.4% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 31.2% of revenue deployed · 22% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2009 to 2010
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.