Hui O Laka

Nonprofit profile at a glance

EIN
990085977
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Kekaha Kauai, HI, USA
Phone
8083359975
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural History, Natural Science Museums

Official website

Reported finances

Revenue
$643,574
Expenses
$607,093
Assets
$1,058,746
Liabilities
$145,063

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BILLI SMITH-TOPP (PRESIDENT)

Highest reported compensation

  • LAURA CHRISTINE FAYE (EXECUTIVE DI): $65,253 total reported compensation

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

Overview

Mission

To preserve hawaiian history & nature, specifically to nurture the connection between people and kokee through interpretation and stewardship that engages all in a spirit of appreciation and service.

What it reported doing in 2024

Hol operates the kokee natural history museum as the primary visitor information center for waimea canyon & kokee state parks as there is no government funding for its operations nor a park ranger. The museum is open daily and free to the public. The museum typically greets 70,000 visitors annually. The 2,000 square foot exhibit area is continually refreshed and contains information on the native flora, fauna and geology. Newer exhibits include the history of the kokee area from hawaiian culture to activities in the park today. A 24-square foot hiking trail map with descriptions of each trail is posted outside and accessible 24 hours a day.

Operating model

Revenue model
Earned-program. 75% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 75.8%; rating input score 76
  • Fundraising efficiency: $49.62 raised per $1 spent on fundraising; rating input score 78; 78th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.7%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 10.7%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 71% of revenue deployed · 75.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $460K in reported program spending
  • Leadership: top reported pay $65K · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.