Hi'ilei Aloha LLC

Nonprofit profile at a glance

EIN
261210564
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Haleiwa, HI, USA
Phone
8082754322
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Land Resources Conservation

Official website

Reported finances

Revenue
$204,600
Expenses
$222,167
Assets
$20,110
Liabilities
$4,624

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • Mona Bernardino (Chief Operating Officer): $114,841 total reported compensation
  • Sylvia Hussey (Manager, partial year): $50,501 total reported compensation
  • Casey Brown (Manager, partial year): $35,001 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To study, protect, develop, enhance and promote Hawaiian culture, resources, values, customs and practices.

What it reported doing in 2021

Managed a federal grant program, YouthBuild, whose goal is to provide Education, Occupational Skills Training, and Career Counseling to at-risk youth, ages 16 to 24.

Operating model

Revenue model
Grant-funded. 73% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 92
  • Accountability: 37
  • Sustainability: 13
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.6%; rating input score 41
  • Program expense ratio: 37.4%; rating input score 37
  • 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.6%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 54.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -18.4% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -17% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -36.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 40.6% of revenue deployed · 37.4% of spending went to programs
  • Governance: 0 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $83K in reported program spending
  • Leadership: top reported pay $115K · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 4 filed related-organization links
  • 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 41/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.