Hui Hooleimaluo

Nonprofit profile at a glance

EIN
822529777
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Hilo, HI, USA
Phone
8084302032
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$1,141,317
Expenses
$1,264,445
Assets
$1,496,839
Liabilities
$974,049

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CHERIE KAUAHI (PRESIDENT)

Highest reported compensation

  • KAMALA WARREN (EXECUTIVE DI): $68,418 total reported compensation

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

Overview

Mission

Hui ho'oleimaluo's mission is to nourish hawai'i's loko i'a (hawaiian fishponds) through hands-on education, community advocacy, and place-based management of natural resources.

What it reported doing in 2024

Papahana puakahinano: fall, spring, and summer the papahana puakahinano student program is a series of week long learning opportunities to build olelo hawai'i (hawaiian language), and cultural practitioners through aina (land), wahi pana (significant places/sites), and 'ike hawai'i (hawaiian knowledge) hands-on experiences for students from east hawai'i hawaiian language and culture based schools in grades k- 12. In the 24-25 school year the series includes five distinct programs including loko i'a (traditional hawaiian fishponds) , malama ka wai (watersheds), hana no'eau (traditional arts), holokai(navigation and sailing), and papa imu (food preparation and security). The ultimate goal of this project is to cultivate the next generation of aina and community kia'i (care takers). This program is only offered in the fall and spring intercessions and the summer break. One-time visits: hui ho'oleimaluo extends learning experiences to any educational institution for one-time visits upon request via email. To this end, and on occasion, we have hosted preschool students and their families and foreign visitors for the educational experience. This program is dedicated to increasing the knowledge of cultural practices associated with the keaukaha coastline for the students of the community.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 61.1%; rating input score 61
  • Fundraising efficiency: $5.63 raised per $1 spent on fundraising; rating input score 21; 21st 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -10.8%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.65; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 15.8% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 67.9% of revenue deployed · 61.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $772K in reported program spending
  • Leadership: top reported pay $68K · 7 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: 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.