Hoa Aina O Makaha
Nonprofit profile at a glance
- EIN
- 990292820
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Waianae, HI, USA
- Phone
- 8086958978
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $588,030
- Expenses
- $512,740
- Assets
- $560,037
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- AI TANAKA (PRESIDENT TO)
- KELSEY THORNBERRY (PRESIDENT SI)
Highest reported compensation
- CHELSEY JAY (EXECUTIVE DI): $77,375 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Hoa aina o makaha (land of makaha shared in friendship) is more than a destination farm or nonprofit organization. The embrace of a sanctuary is felt by whoever enters the gates and a sense of belonging usually follows. Once a barren piece of land from the past and now a thriving educational resource center, hoa aina o makaha has been a village commitment since the beginning. Our mission focuses on community self-reliance, supporting family, and peace-making on the waianae coast.
What it reported doing in 2024
Na keiki o ka'aina (children of the land) - is the core program of the organization, its principles are based on the traditional hawaiian values of malama aina: caring for the land and each other. Resources and practical hands-on activities enhancing classroom lesson plans are offered as curriculum. This program has inspired thousands of makaha elementary students for over 30 years and has also been used as a template for the farm to school garden initiative popularized 20 years later by several nonprofit organizations throughout Hawaii. Ke ala (the way) - the learning center was established in 1996 as an extension of the na keiki o ka 'aina program to visiting schools. Ke ala is a classroom without walls holding space for over 4,000 students every year. A delicate relationship between humans and the environment is observed by both private and public schools all over oahu when they learn how to respect the land through hands-on activities at the farm. The curriculum highlights three subjects: animal + plant care, cultural history of the hawaiian islands, and environmental science solutions. U-pick (farm to basket experience) - growing your own food became a popular topic in 2020 when the world was on lockdown. The farms small yet mighty staff cultivated and sold 400 lbs of produce every week for one year to sustain waianae coast comprehensive health centers keiki pantry program. This emergency distribution of food stopped at the end of may 2021 as the farm transitioned into their third successful u-pick experience. A total of eight donation-based educational events took place within its pilot year of operating. Guests are welcome to harvest from designated fields, assist farmers with planting, learn health benefits/recipes of whatever is in their baskets, and take starters home for their gardens. Places (placed-based learning and comminuty engagement in school) and pals (placed-based afterschool literacy support) programs - the waianae community holds an incredible wealth of spiritual, cultural, and intellectual capital. When students, through the guidance and support of community mentors, are connected to that wealth including its histories, strengths, and challenges they learn to love their place and their people. And when people love something, they are more likely to take care of it. This is the traditional hawaiian value known as aloha `aina, meaning love for the land and its people. It is a practice that utilizes the skills and talents of the entire community, all responsibly working together in harmony, with a commitment for the present and a heart for the generations yet to come.
Operating model
- Revenue model
- Donor-supported. 76% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 98% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 94
- Accountability: 79
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.3%; rating input score 65
- Program expense ratio: 74.8%; rating input score 75
- Fundraising efficiency: $180.54 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings
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: 100%; rating input score 100; 76th percentile among comparable filings
- 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 12.8%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 1.09; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 15.1%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 10.1% per year; rating input score 100; 63rd percentile among comparable filings
- Revenue growth: 12.2% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 10.1% per year; rating input score 100; 59th percentile among comparable filings
Details
- Where the money goes: 65.3% of revenue deployed · 74.8% of spending went to programs
- Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $384K in reported program spending
- Leadership: top reported pay $77K · 8 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- High — Sustainability: Officer compensation ratio scored 23/100.