Honua Kai-west Maui Comm Benefit Fund Inc

Nonprofit profile at a glance

EIN
263584058
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Lahaina, HI, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$144,044
Expenses
$179,648
Assets
$158,455
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • LINDA NYE (PRESIDENT)

People named in this filing

  • LINDA NYE (PRESIDENT)
  • SUMMER KUPAU-ODO (DIRECTOR)
  • CLAIRE DAOANG (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To identify, plan, administer, and provide financial contributions in partnership to enable improvement projects for betterment, preservation, maintenance, and protection of ocean, reef, marine life, shoreline, dunes, parks, open spaces, roadways, parking facilities, hawaiian cultural sites/practices, and recreational facilities of kaanapali north beach and west maui, thereby enhancing the natural beauty and public enjoyment of the west maui region.

What it reported doing in 2024

Public interest - project supporting community access to no-cost legal information and legal services for various public interest matters. Plan - west maui communit plan update. Research project on the history and issues facing the west maui community during the update to the est maui community plan process.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 100
  • Sustainability: 35
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.4%; rating input score 65
  • Program expense ratio: 52.4%; rating input score 52

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -24.7%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -113.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 65.4% of revenue deployed · 52.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 19 filed program accomplishments · $94K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 8 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.

  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.