Hui Malama O Ke Kai Foundation

Nonprofit profile at a glance

EIN
990356784
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Waimanalo, HI, USA
Phone
8082586717
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$929,308
Expenses
$924,366
Assets
$2,133,598
Liabilities
$277,922

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

Leadership & pay

7 people listed

Highest reported compensation

  • MAILELAULII AH SAM (EXECUTIVE DI): $107,801 total reported compensation

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

Overview

Mission

The hui malama o ke kai foundation (hmkf) is a grassroots, community-based, non-profit organization (incorporated in 2002, 501c3 status received - 2004) created in 1998 to sustain the hui malama o ke kai (hmk) culture- based after-school and family strengthening programs. The mission of the hmk programs is to cultivate pride and leadership by living hawaiian values. Hmkf's vision is "waimanalo, a model for the world".

What it reported doing in 2024

Hmkf operates from an approximately eleven-acre community site in waim? Nalo that serves as a hub for youth programming, cultural learning, stewardship activities, community gatherings, and organizational operations. Hmkf's primary programs include: after-school youth development programs - culturally grounded after-school programming for youth in grades 4 through 12. Programs combine academic support, hawaiian values-based learning, ocean and land stewardship, cultural practices, leadership development, community service, and career exploration opportunities. Programming is offered throughout the school year in partnership with schools, families, and community organizations. Summer youth programs - seasonal summer programming that provides youth with place-based educational experiences, cultural learning opportunities, stewardship activities, leadership development, and positive youth engagement during school breaks. Youth leadership and internship programs - leadership development opportunities that help youth build confidence, responsibility, workforce readiness, and connections to community through mentorship, service learning, and hands-on project experiences. Family and community engagement programs - programs that strengthens family and community connections through cultural workshops, stewardship projects, volunteer opportunities, educational events, and community gatherings that promote lifelong learning, relationship building, and collective responsibility for the care of hawai? I's natural and cultural resources.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.9%; rating input score 70
  • Program expense ratio: 70.3%; rating input score 70
  • Fundraising efficiency: $43.76 raised per $1 spent on fundraising; rating input score 75; 75th 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: 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 2.31; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 11.7%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 69.9% of revenue deployed · 70.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $649K in reported program spending
  • Leadership: top reported pay $108K · 7 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 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.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.