Inter-nation Cultural Foundation

Nonprofit profile at a glance

EIN
330803517
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Kilauea, HI, USA
Phone
8088261617
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$231,723
Expenses
$331,737
Assets
$72,848
Liabilities
$26,131

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SHIRIN HUNT (President & CEO)

People named in this filing

  • SHIRIN HUNT (President & CEO)
  • KENNETH HUNT (Executive Dir.)
  • MEHRAD TABATABAI (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to promote community development for the purpose of preserving, revitalizing, and maintaining all cultural identities.

What it reported doing in 2025

Stop The Haena Cell Tower: We are pleased to report the 2025 progress of our Stop the Haena Cell Tower project. This project came about as a result of AT&Ts announcement of its intent to construct a 125 ft high telecommunications tower in the Haena, Kauai, a residential neighborhood, adjacent to the federally-designated historic highway, and located in the Special Management Area near the tsunami flood zone. Of note, the height limit for all structures in Haena is 25 ft above sea level. Accordingly, AT&T would be required to obtain zoning variances and height variances, including various use and building permits.AT&Ts stated purpose for proposing the cell tower is to provide cell phone reception to and from Kee, a popular tourist destination in the Haena district. The tower would not benefit local residents.At various meetings of the Haena/Wainiha community in 2024 and 2025, residents were(and remain) 100% opposed to the proposed cell tower for various reasons including, but not limited to, the potential adverse health impacts of electromagnetic fields (EMFs), the undesirable location of a cell tower 38 ft from the adjacent neighbors home, the 125 ft height of the tower which is 100 ft higher than our zoning laws allow, the adverse visual impact from our historic highway, the fact that a cell tower is an industrial use that AT&T wants to place in the heart of a residential community, and the fact that better and more technologically advanced telecommunications systems are available.In our 2024 report to INCF, we explained how discussions with AT&T representatives to re-site the proposed cell tower were unsuccessful. As a result, several Haena residents filed a lawsuit against the owner of the subject lot. Many residents and their friends and families wished to contribute to the legal defense fund.We raised over $15,000 in contributions in 2024 and an additional $7,500 in contributions in 2025 which have enabled us to continue our lawsuit and discussions with AT&T.To date, the trial has been postponed indefinitely as AT&T searches for an alternate location for their proposed cell tower. We learned only last month that a cell tower is being proposed for a Princeville location that will serve the Hanalei to Kee area. We continue our discussions with AT&T to relocate their proposed cell tower away from Wainiha/Haena/Kee, and remain optimistic that AT&T comply with our intention.

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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 21.9% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -29.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 12 filed program accomplishments · $320K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.