Hiki Ola
Nonprofit profile at a glance
- EIN
- 832838760
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023, Form 990-T 2024, Form 990-N 2019
- Location
- Kealakekua, HI, USA
- Phone
- 8082177773
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Forest Conservation
Reported finances
- Revenue
- $250,450
- Expenses
- $78,168
- Assets
- $368,424
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- ANDREA MAHI (EXECUTIVE DIRECTOR)
People named in this filing
- GREGORY HENDRICKSON (CHAIR)
- ANDREA MAHI (EXECUTIVE DIRECTOR)
- KENNETH KJER (VICE CHAIR)
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
Reforest degraded landscapes to native forest in ways that educate and advance hawaiian cultural practices. This land is protected in perpetuity with a conservation easement which ensures that the work that hiki ola does on the land is enduring. The land is essential in advancing the purpose of the organization.
What it reported doing in 2024
Hiki ola provided project management services for local conservation organizations assisting them in planning and executing reforestation project work. Hiki ola provided a 2-month college internship program to assist interested students in conservation non-profit work. Hiki ola continued work on a community-based agroforestry project that will be used to demonstrate the cultivation and use of various medicinal and edible native and canoe plants.
Operating model
- Revenue model
- Donor-supported. 64% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 95% 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
SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 86
- Accountability: 57
- Sustainability: 86
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 26.5%; rating input score 26
- Program expense ratio: 83.5%; rating input score 84
- Fundraising efficiency: $597.9 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th 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: 66.7%; rating input score 67; 18th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 68.8%; rating input score 96; 96th percentile among comparable filings
- Total-asset coverage ratio: 4.71; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -20.9% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: 3.6% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 36.9% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 26.5% of revenue deployed · 83.5% of spending went to programs
- Governance: 2 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $65K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 18 of 20 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 2 filing years from 2022 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 26/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.