Hanona

Nonprofit profile at a glance

EIN
811578404
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Wailuku, HI, USA
Phone
5108252908
Rating
68
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$557,154
Expenses
$511,054
Assets
$105,879
Liabilities
$0

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

Leadership & pay

7 people listed

People named in this filing

  • Carmela Noneza (Chair Director)
  • Dennis Galloway (Director)
  • Paul Robinson (Director)

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

Hanona is formed to elevate Native Hawaiian Wisdom and Intellect by providing cultural learning opportunities for our communities with the four pillars of Hawaiian learning. These four pillars of Hawaiian learning are Kahuna Nui Ho? omanamana Ka Pule Ka Mauli Ola and Huna Noeau.

What it reported doing in 2024

Due to devastating effects of the Maui County Wildfires which affected some of our project participants and their families the start of our third year was delayed by 4 months. All our instructors lead archaeologist Master Hale Instructor and Master Dry Stack Masonry instructor and Kahuna Nui were asked to provide their expertise in various areas to assist in the rebuilding and healing of the places and people affected by the Maui Wildfires. Participants in our projects Kahuna Pule program were asked to assist with ceremonies protocols and prayers to spiritually support families who lost loved ones in the Maui Wildfires. They were also asked to offer prayers for the land at ground zero in the heart of Lahaina town weeks after the fire. The ceremonies and protocols conducted by this group of practitioners reflect the intense training they have gone through during the first 2 years of our project. Our Kauhale Program has increased from 5 appretices to 12 apprentices. We also provided volunteer opportunities to community members to assist in completing the Halau Waa. This gave our apprentices opportunities to teach community members some basic knowledge of traditional hale bulding The Halau waa that particpants began building in the first year was scheduled to be completed in the summer of 2023. This was delayed due to the Maui Wildfires. The Hala Waa was completed in February 2024. A ceremonial blessing for this hale was held in February 2024. The completion of this Hawaiian traditional hale is a culmination of two years of training and challenging work that these students have put forth. Our Malama Aina participants have documented the flora and fauna of our project site. Native plants and invasive plants have been identified. They are working on a plan to mitigate the impact of invasive species and exploring various non-toxic weed control methods. The Archaeology apprentices have nearly completed mapping the area of the heiau that was most impacted by World War II the Dairy Era and the effects of pre-construction in the 1980s. This section of Kealakaihonua Heiau is three tiered. The second tier was discovered and delineated in March of 2024. The line and corners of the third tier were recently uncovered . Hooko Naauaos project is comprised of five key project components: Kauhale Apprenticeship Program Heiau Apprenticeship Program Archaeological and Historical Site Preservation Program Land Stewardship Program and the Kahuna Pule Program. Our project site Kapokea is the living lab where our participants are learning to restore the cultural landscape in their specific area of study and cultural practice. The skillsets and traditional cultural practices that these students learn can be applied to any cultural landscape. The assistance that Kahuna Pule participants offered to Lahaina and its people is a testament to the training of Mauis next generation of Native Hawaiian Practitioners

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 6
  • Sustainability: 50
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 97.1%; rating input score 97
  • Fundraising efficiency: $21.26 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.3%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -25.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -19.6% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 28.8% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 89.1% of revenue deployed · 97.1% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $496K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 37 of 42 current checks pass · 5 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.