Imua Onipaa
Nonprofit profile at a glance
- EIN
- 992681135
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2024
- Location
- Makawao, HI, USA
- Phone
- 8082819672
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Adult, Continuing Education
Reported finances
- Revenue
- $309,352
- Expenses
- $284,488
- Assets
- $59,981
- Liabilities
- $1,000
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- Gary Albitz (Managing Director): $61,692 total reported compensation
- Mary Albitz (Finance Director): $32,308 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Imua Onipaa is the premier leader providing services to sustainable high paying career pathways for local Hawaii residents by connecting community driven talent with industry driven opportunities With a focus in tech innovation agriculture and emerging industries we partner with employers to align training certifications and career development with real workforce needs so that economic opportunity stays in the hands of kama aina and strengthens Hawaiis future from within
What it reported doing in 2025
Educational services for local professionals dislocated professionals and people exiting the military and teens. For local professionals we got 2 people promotions, 4 people new jobs trained 10 individuals in high tech software and advised 2 exiting military personnel about career opportunities in general we have advised over 25 individuals in career opportunities
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 99% 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 84
- Accountability: 56
- Sustainability: 34
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.3%; rating input score 78
- Program expense ratio: 85%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th 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: 60%; rating input score 60; 20th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 8%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.21; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 33%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 78.3% of revenue deployed · 85% of spending went to programs
- Governance: 3 of 5 board members independent · 4 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $242K in reported program spending
- Leadership: top reported pay $62K · 5 people listed
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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 — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Sustainability: Operating margin scored 53/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 9/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.