Hawaiian Kamali'i Inc

Nonprofit profile at a glance

EIN
990295943
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2010, Form 990-T 2024
Location
Kahului, HI, USA
Phone
8088932124
Rating
91
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$279,164
Expenses
$315,854
Assets
$658,401
Liabilities
$16,268

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

Leadership & pay

9 people listed

Executive titles in this filing

  • KELSEY NAEOLE (PRESIDENT)

People named in this filing

  • MARY AKIONA (TREASURER)
  • DIANE HO (DIRECTOR)
  • BARBARA J QUERRY (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 and preserve the art of hawaiian canoe paddling by providing an environment rooted in traditional hawaiian values that promote personal growth, character development, and achievement in physical fitness.

What it reported doing in 2024

Hawaiian canoe club (hcc) was founded in 1960 with a commitment to provide a variety of cultural opportunities through paddling to adults and the youth of maui. The commitment to the youth was formalized in april 1992 with the creation of an autonomous 501(c)(3) organization, hawaiian kamali'i inc., that provides educational and cultural activities in an ocean-oriented program for youth. The mission statement of hawaiian kamali'i inc. Recognized the continuing commitment "to perpetuate and preserve the art of hawaiian canoe paddling through personal growth and character development rooted in traditional hawaiian cultural values." over the past twenty years approximately 2,200 maui youth have participated hawaiian kamali'i's programs. Each summer 150 youth ages 9-18 from central, upcountry, and south maui participate in our popular leadership training program (ltp) and summer enrichment program (sep). The ltp teaches high school students about positive role modeling, time management, goal setting, hawaiian history, language, culture, and ocean safety. Keiki ages 9-13 who enroll in the sep learn a wide range of subjects through classroom instruction, hands on activities, and excursions around maui nui (which includes the islands of maui, lana'i, moloka'i, and kaho'olawe). Excursions allow youth to explore maui nui as a 'living classroom' in a cultural context. The youth travel to places throughout maui nui accompanied by makua (middle aged adults/parents) and elder members of hawaiian canoe club. This fosters inter-generation exchange of positive values and builds a sense of 'ohana (family) within our organization. The learning and practice of native hawaiian culture is the essence of everything we do at hcc. This starts in the canoe. Paddling connects young people with their heritage and ancestry, creating deep connections and a sense of self. Cultural beliefs, values and practices are important assets for our keiki, as a clear and positive ethnic and cultural identity is important to self esteem. Each summer huaka'i (excursions) form the foundation of hawaiian kamali'i. Each huaka'i has a unique lesson and experience that corresponds with our curriculum. These trips are life-changing opportunities to experience places that many people have never seen. Before each trip, keiki learn appropriate cultural protocols, such as oli and ho'okupu, which are unique for the area. At each location, keiki contribute to the 'aina in a physical way such as clearing a lo'i or planting trees. The huaka'i to kaho'olawe is the most significant for our keiki because of the cultural and spiritual significance of the island. Hawaiian kamali'i is involved in a multi-year project of building a rock lined 'ala hele loa around kaho'olawe in cooperation with the kaho'olawe island reserve commission and the protect kaho'olawe 'ohana. Ongoing year-round activities enable hundreds of children be a part of our "cultural home." in addition to our flagship summer and leadership programs, hcc offers intersession camps, international travel to world sprints, and supports maui interscholastic league (mil) paddling teams. Our hale and club site also serve the greater community, as this place is busy all year long with baby lu'au, graduation parties, funerals, family reunions, and community event which are often made available at no charge. Two schools practice at hcc for mil paddling programs, and we lend canoes to two other school teams. Hcc hosts events each year that benefit other community organizations and also partners with other organizations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.3%; rating input score 86
  • Fundraising efficiency: $15.62 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -13.1%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $273K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.