Ka Hula O Manuarii

Nonprofit profile at a glance

EIN
990505016
IRS 990-PF coverage
2024–2024
Forms available
Form 990-PF 2024
Location
Sacamento, CA, USA
Phone
9165246594
Rating
31
Verdict
REVIEW
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$13,869
Expenses
$18,768

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

Overview

Mission

Arts, Cultural Organizations - Multipurpose

What it reported funding in 2024

The foundation reported 1 grant totaling $0. The stated grant purpose was we have no promised funds due to the lack of funds we have.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
No current program activity. The filing reports no charitable disbursements for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 36
  • Transparency: NotEnoughData
  • Compliance: 97
  • Endowment Health: 46

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 35.9%; rating input score 36; 50th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

Compliance

  • Part VII-B activity disclosures: 17 of 18 controls in place; rating input score 94
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: NotApplicable
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Fail
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 0.77; rating input score 46; 46th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: Filed grants detail
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 46th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 1 filing year from 2024
  • Contacts: How to reach this organization
  • 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 — Cost Efficiency: Grant expense ratio scored 36/100.
  • Moderate — Endowment Health: Endowment-health comparison scored 46/100.
  • Review — Compliance: Part VII-B activity disclosures: Grants to individuals not reported.