Holani Hana Inc

Nonprofit profile at a glance

EIN
264836145
IRS 990 coverage
2019–2023
Forms available
Form 990 2023, Form 990-EZ 2018, Form 990-N 2015
Location
Hana, HI, USA
Phone
8084636259
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$1,474,076
Expenses
$1,411,691
Assets
$974,340
Liabilities
$55,459

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Peter Kauwila Hanchett (Executive Director)
  • Gary Chow (President)
  • Cristalnani Park (Vice President)

Highest reported compensation

  • Peter Kauwila Hanchett (Executive Director): $77,567 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To reclaim Hawai'i as a beacon of Aloha for the world by activating our four pillars: (1)Pu'uhonua: Create a safe, welcoming, and culturally-rooted space at our site in Papaauhau where individuals, families, organizations, and groups can deepen their connection with Hawai'i's values and culture, with the land and with one another. Work to elevate Hawaiian cultural values that promote mutual goodwill, peace, cooperation, respect and Aloha. (2) 'Ahupua'a: Reactivate the wisdom and abundance of the 'Ahupua'a system in our modern world. Work toward self-reliance, including food production, at the 'aina we steward. (3) 'Ike Kupuna: Perpetuate cultural practices (hale building, uhau humu pohaku/traditional masonry subsistence practices) while nurturing a new generation of cultural practitioners. (4) Pilina: Strengthening relationships and collaborations between individuals, organizations, place-based entities and others with shared values to reactivate our native economies.

What it reported doing in 2023

Pilina: Provided foundational support to Native Hawaiian organizations in East Maui to strengthen collaboration and mutual support. Co-led, with four other nonprofits, the Kuhohonu initiative which piloted a moku by moku approach to community listening, planning and capacity building. Helped to convene Kahea a Pi'ilani, a grassroots group focused on addressing the unchecked impacts of mass tourism through community-based, 'aina centered visitor management. Supported Na Kia'i O Maui's wildfire recovery and response programs and services.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 82
  • Program expense ratio: 84.8%; rating input score 85
  • Fundraising efficiency: $48.18 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 4.2%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 40.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 30.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 36.2% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 84.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $78K · 6 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.