I Ola Wailuanui Inc

Nonprofit profile at a glance

EIN: 612064836
IRS 990-EZ coverage: 2025–2025
Forms available: Form 990 2024, Form 990-EZ 2025, Form 990-N 2023
Location: Kapaa, HI, USA
Phone: 8084218392
Rating: 61
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Environmental Education and Outdoor Survival Programs

Reported finances

Revenue: $68,505
Expenses: $71,961
Assets: $220,906

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

PUA ROSSI-FUKINO (PRESIDENT)

People named in this filing

PUA ROSSI-FUKINO (PRESIDENT)
MASON CHOCK (VICE PRESIDE)
MICAH BUKOSKI (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To restore the wailuanuiaho'ano district into a flourishing cultural space.

What it reported doing in 2025

Iow is a stewardship partner at malaeha'akoa heiau with the dept of land & natural resources. The heiau near the wailua river is the largest remaining heiau on kauai and was built before 1200 ad. Iow hosts weekly (cont below)

Operating model

Revenue model: Donor-supported. 100% 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 - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

Financial Efficiency: 37
Transparency & Controls: 100
Sustainability: 45
Growth: 0

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 37.6%; rating input score 38
Program expense ratio: 35.7%; rating input score 36

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Yes; rating input score 100

Sustainability

Operating margin: -5%; rating input score 34; 34th percentile among comparable filings
Total-asset coverage ratio: 3.07; rating input score 75; 75th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: Limited
Revenue growth: -114.5% per year; rating input score 0; 2nd percentile among comparable filings
Asset growth: -1.6% per year; rating input score 0; 32nd percentile among comparable filings

Details

Where the money goes: 37.6% of revenue deployed · 35.7% of spending went to programs
Governance: Filed governance answers
Accomplishments: 3 filed program accomplishments · $26K in reported program spending
Leadership: top reported pay $0 · 6 people listed
Consistency: 7 of 7 current checks pass
Schedules: 3 filed schedules
Contacts: How to reach this organization
Money network: Resolved incoming and outgoing counterparties from filed money flows.
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.

Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
Moderate — Financial Efficiency: Program expense ratio scored 36/100.
High — Growth: Revenue growth scored 0/100.
Moderate — Sustainability: Operating margin scored 34/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 56/100.