Hui Maka Ainana O Makana

Nonprofit profile at a glance

EIN
990344133
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Hanalei, HI, USA
Phone
8083461483
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$1,377,501
Expenses
$736,449
Assets
$2,676,321
Liabilities
$1,472

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Presley Wann (President)

Highest reported compensation

  • Kathleen Chin (Executive Dir.): $82,000 total reported compensation

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

Overview

Mission

Cultural Education & workshops perpetuating Ha'ena biocultural practices including hands on restoration & preservation of lo'i complex learning cultural protocols of oli, respect of place preservation of cultural practices in workshops. Estimated number of participants served through schools groups from Kauai, statewide, Japan, Canada, elementary, middle & high school and homeschools & cultural workshops Ipu making, 'olena medicinal and cooking uses, horticulture training, stream research and fisheries for interns Est 1,032 keiki, 'opio, makua & kupuna 43 groups

What it reported doing in 2024

HAENA STATE PARK - REVOCABLE PERMIT WITH DLNR STATE PARKS DIVISION FOR THE OPERATION AND MANAGEMENT OF AN INTEGRATED ENTRY, PARKING AND SHUTTLE RESERVATION SYSTEM YEAR three. This program continues to serve as a cornerstone of our community engagement and environmental stewardship efforts. The revenue generated through visitor access and related activities is not being held passively, instead, it is strategically reinvested to: 1) Enhance park infrastructure (cultural sites, signage, and visitor facilities) to ensure long-term sustainability. 2) Support conservation and preservation initiatives that protect sensitive natural and cultural resources. 3) Expand educational programming to engage visitors and local residents on environmental stewardship and Hawaiian cultural practices. Despite the large program revenues relative to expenditures, our approach reflects careful stewardship of resources. By maintaining lean operations, we are able to maximize the impact of every dollar reinvested while ensuring the program remains financially sustainable. Additionally, we have some very large capital projects planned. Looking forward, our future plans include: 1) Construction of a new comfort station and bathroom facility to reduce the burden on the under sized facility at Ke'e. The current facility is operating over its capacity and sited in a very culturally sensitive location. The new facilities will improve visitor experience and reduce environmental impact. Scaling up conservation efforts to align with visitor demand. 2) Investing in community partnerships to strengthen cultural education and resource management. 3) Building reserves to ensure financial stability and the capacity to respond to unexpected challenges. This balance between strong revenue and disciplined expenditure positions the Ha'ena State Park Program for continued growth, resilience, and meaningful community impact.

Operating model

Revenue model
Earned-program. 74% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 86
  • Accountability: 76
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41%; rating input score 41
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: $20.46 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 46.5%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 3.63; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 23.1% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 18.8% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 38.7% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 41% of revenue deployed · 78.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $577K in reported program spending
  • Leadership: top reported pay $82K · 6 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 41/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.