Ka Aha Lahui O Olekona

Nonprofit profile at a glance

EIN
842980282
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Beaverton, OR, USA
Phone
9713841463
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$533,313
Expenses
$524,434
Assets
$308,681
Liabilities
$186,427

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

Leadership & pay

9 people listed

Executive titles in this filing

  • CHERYL DUTRO (PRESIDENT)
  • KRIS GALAGO (VICE PRESIDENT)
  • LEIALOHAOKEANUENUE KA'ULA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LEIALOHAOKEANUENUE KA'ULA (EXECUTIVE DIRECTOR): $75,000 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 actively participate in the promotion, perpetuation and practice of the native hawaiian culture and values.

What it reported doing in 2024

Mohala y0uth council, a youth-led program to offer mentorship, training, workshops, and leadership guidance that empowers youth to participate in and engage in community building, educational movements, and support, and be in spaces were decisions are being made for them and need youth voices. Ho'ola lahui (health resources, education, and advocacy at the state and federal levels) that supports our health initiatives like health clinics, workshops, and preventative care programs in partnership with Oregon health and science university, pacific university, trillium health, and kaiser. Piko to piko research initiative to help build programs that are created by native hawaiians and serves the community here on the continent and building pathways of reconnection to our homelands.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 80.1%; rating input score 80
  • Fundraising efficiency: $20.26 raised per $1 spent on fundraising; rating input score 59; 59th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.7%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 36.3% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 22.1% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 23.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 80.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $420K in reported program spending
  • Leadership: top reported pay $75K · 9 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.