Hui Mahiai Aina
Nonprofit profile at a glance
- EIN
- 822039190
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025, Form 990-N 2021
- Location
- Waimanalo, HI, USA
- Phone
- 8084825883
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Garden Club, Horticultural Program
Reported finances
- Revenue
- $335,362
- Expenses
- $267,767
- Assets
- $246,605
- Liabilities
- $121,946
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- BLANCHE MCMILLAN (CEO)
- WAYLEEN MCMILLAN (President)
Highest reported compensation
- BLANCHE MCMILLAN (CEO): $50,000 total reported compensation
- WAYLEEN MCMILLAN (President): $20,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To educate about, foster the study of, and practice the principles of ahupua'a land management for subsistence farming in the community of waimanalo, oahu, and to help homeless with shelter, food, and support for long term stability, housing, health and healing
What it reported doing in 2025
Hui Mahi ai Aina also serves as a community service base for the courthouse, churches, military, corporations and more. This is in addition to hosting weekly food banks on-site and at Waimanalo gym, as well as the recurring village market it puts on. Hui Mahi ai Aina relies on Waimanalo Health Center, The Institute for Human Services, and a dedicated group of volunteer doctors and nurses available to help anyone with medical ailments.
Operating model
- Revenue model
- Donor-supported. 72% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 85
- Accountability: 36
- Sustainability: 47
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.5%; rating input score 69
- Program expense ratio: 85.8%; rating input score 86
- Fundraising efficiency: $16.55 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 42.9%; rating input score 43; 18th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20.2%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.92; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.49; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 26.1%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: -17.8% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -4.4% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: 85% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 68.5% of revenue deployed · 85.8% of spending went to programs
- Governance: 3 of 7 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $230K in reported program spending
- Leadership: top reported pay $50K · 4 people listed
- Consistency: 39 of 40 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 4 filing years from 2022 to 2025
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Independent voting board scored 43/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 50/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 13/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.