Hi'ohia

Nonprofit profile at a glance

EIN
450844549
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Waianae, HI, USA
Phone
8082558466
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$423,364
Expenses
$410,346
Assets
$85,472
Liabilities
$5,176

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KU'UIPO NA'EHU (PRESIDENT)

People named in this filing

  • KAIULANI KAUIHOU (DIRECTOR)
  • KEONI FORD (VICE PRESIDE)
  • WAYNE HIROKAWA (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

Hi'ohia is a Hawaii nonprofit corporation that seeks to recover traditional native hawaiian language stories from Hawaii's rich history and then print and publish them for use in homes and in hawaiian immersion schools, and to make them available to historians and the world as well. Hi'ohia's efforts are accomplishing two main objectives: 1. The preservation of culturally significant native hawaiian stories and 2. The recovery and perpetuation of the hawaiian language. Revenues are generated through public donations and through sales of the hawaiian language materials that the company produces. These revenues are used to research and recover additional native hawaiian stories to prepare for the future publication.

What it reported doing in 2024

Partnered with the administration of native americans to build a native, historic hawaiian forest on hawaiian lands, including a water well, to better preserve historic Hawaii, hawaiian language, and culture.

Operating model

Revenue model
Earned-program. 95% 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

MIXED - The filed numbers largely add up and revenue has grown recently. 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: 22
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.4%; rating input score 24
  • Program expense ratio: 25.2%; rating input score 25
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.1%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -41.8% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 33.4% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 24.4% of revenue deployed · 25.2% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $103K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • High — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.