Ka Huli O Haloa

Nonprofit profile at a glance

EIN
753115246
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Kaneohe, HI, USA
Phone
8082556665
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$78,151
Expenses
$84,501
Assets
$414,820
Liabilities
$362,013

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

Leadership & pay

7 people listed

People named in this filing

  • Shelly Tokunaga-May (Chairperson)
  • Katherine Tibbetts (Secretary and Treasurer)
  • Charlene Hoe (Co- Chairperson)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide support and assistance to community based educational initiatives and community charter schools and assist in providing learning experiences which integrate Hawaiian knowledge and practice with students in a contemporary context perpetuating Hawaiian arts.

What it reported doing in 2024

Provide support and assistance to community based educational initiatives and community charter schools. Through a grant from Kamehameha Schools educational services were enhanced and supplemented during the school year 24-25 for 64 students families and the greater community. The purpose of the funding was to support staffing salaries.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 94
  • Accountability: 54
  • Sustainability: 44
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 23rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.1%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 4.91; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.87; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -20.7% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -25.3% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 88% of spending went to programs
  • Governance: 5 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $74K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.