Hookuaaina
Nonprofit profile at a glance
- EIN
- 452517616
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2014, Form 990-N 2013
- Location
- Kailua, HI, USA
- Phone
- 8087216761
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $1,052,317
- Expenses
- $993,860
- Assets
- $1,609,866
- Liabilities
- $13,254
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- TARA FLYNN (PRESIDENT)
- MARK KUNIMUNE (VICE PRESIDENT)
- DEAN WILHELM (CO-EXECUTIVE DIRECTOR)
- MICHELE WILHELM (CO-EXECUTIVE DIRECTOR)
Highest reported compensation
- DEAN WILHELM (CO-EXECUTIVE DIRECTOR): $132,955 total reported compensation
- MICHELE WILHELM (CO-EXECUTIVE DIRECTOR): $112,938 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Ho'okua'aina creates a culture of individual well-being and community waiwai through aloha 'aina.
What it reported doing in 2024
At risk youth mentoring program: this program is our primary program. At risk high school students are identified and referred by their schools. The students earn credits while working a traditional taro farm. They are mentored in life skills, work ethic, and job skills. Program activities are centered on the traditional hawaiian practice of cultivating kalo. Program activities incorporate personal reflection time, one-on-one time mentoring and interaction with the elderly, trained staff, non at risk peers and core "healthy" family from the community.the internship program: this is the 2nd phase of the mentoring program. If participants in the entry level program show interest and initiative they are invited to promote up into a paid position up to 16 hours per week where they will build upon the skills and values they have been working on. Interns are given greater kuleana to lead and host groups, harvest kalo, process poi, more job skills training related to farming, small business practices and customer service.
Operating model
- Revenue model
- Donor-supported. 71% 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
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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 94
- Accountability: 90
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.6%; rating input score 61
- Program expense ratio: 58.5%; rating input score 59
- Fundraising efficiency: $26.2 raised per $1 spent on fundraising; rating input score 65; 65th 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: 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: 5.6%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 1.62; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 24.7%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 10.3% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 13% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 25.6% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 60.6% of revenue deployed · 58.5% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $581K in reported program spending
- Leadership: top reported pay $133K · 9 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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 59/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Sustainability: Operating margin scored 51/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- High — Sustainability: Officer compensation ratio scored 10/100.