Ka Ipu Makani Cultural Heritage Center

Nonprofit profile at a glance

EIN
474947135
IRS 990 coverage
2022–2022
Forms available
Form 990 2022, Form 990-EZ 2021, Form 990-N 2020
Location
Kaunakakai, HI, USA
Phone
8086580511
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$209,819
Expenses
$148,711
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Awapuhi Napoleon-Obrien (Board President)
  • Cheney-Ann Lima (Executive Director)
  • Josh Pastrana (Vice-President)

Highest reported compensation

  • Cheney-Ann Lima (Executive Director): $80,439 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To foster an awareness of cultural and natural resource management and heritage preservation in Hawaii, by encouraging community stewardship, practice, preservation, and restoration of cultural and historical sites, landscapes, and materials while promoting cultural and natural richness, diversity, arts, languages, sciences, history, and traditions of Molokai.

What it reported doing in 2022

The goal of Ka Ipu Makani's Culture and Aina Based Education(CABE) program focus area is to increase, enhance, and elevate culture, ina, and lelo Hawaii literacy within our community. We cultivate and perpetuate traditional knowledge via curriculum development and implementation, development of research and resource materials, providing internship and training programs, and providing programs that bolster Molokai cultural arts. During this period through our CABE focus areas a total of 6 participants were trained in loipunawai farming practices, more than 250 community members participated in community workdays at Kaupapaloi o Kaamola further increasing exposure to loipunawai farming practices.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.9%; rating input score 71
  • Program expense ratio: 100%; rating input score 100
  • 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: 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Missing
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.1%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 34.4%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 68.1% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 70.9% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $139K in reported program spending
  • Leadership: top reported pay $80K · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 2 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: 2 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.