Kahua Paa Mua Inc

Nonprofit profile at a glance

EIN
453682506
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
Kapaau, HI, USA
Phone
8083454610
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Economic Development

Official website

Reported finances

Revenue
$495,746
Expenses
$400,132
Assets
$95,614
Liabilities
$0

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

Leadership & pay

7 people listed

Highest reported compensation

  • David Fuertes (Mr): $37,567 total reported compensation
  • Carol Fuertes (Mrs): $24,600 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 enhance communities through Agriculture, economic development, conservation practices, preservation of land. and education for youth and adults.

What it reported doing in 2024

STATE OF HAWAII GRANTS IN AID Professional Development of Agriculture, Food and Natural Resource instructors though the Department of Education, State of Hawaii. Staff of Grant Adm. Director of Programs, Professional Development Coordinator, and Fiscal Mgmt Coordinator along with 8 Master Teachers in the fields of Agriculture, Food, Natural Science and Professional Development worked together with 23 Dept of Education Schools across the State of Hawaii on each of the 5 major islands. Kauai High School, Molokai High School, Maui High and Lahainaluna (2- Maui), Hilo High, Kau High, Keaau High, Kealakehe High, and Kohala High (5 on Hawaii Island) and 14 Oahu schools. Each School develops leadership and entrepreneurial skills through their existing or start up of FFA (Future Farmers of America) programs. 25 teachers and staff attended a professional development session by traveling to Hawaii Island. They were able to visit Kawamata Farms - largest commercial tomato operation using trellis growing in controlled hydroponic greenhouse methods. Hawaii Farms - 3rd generation farmers doing commercial greenhouse operations of Keiki Cukes in 90% less water use, non-GMO, and food safety compliance setting. Parker Ranch Cattle Co. 53,000 acres using practices in forestry management, committed to environmental stewardship and the largest cattle producer in Hawaii. On Oahu, 25 teachers visited Kuilima Farms - 468 acres includes 34 community garden plots in production. They do educational Agri tours in fresh farm produce, diversified orchards, native medicinal plants and hydroponic greenhouses for crop production. Kokua Hawaii Foundation does environmental education in an outdoor learning lab on 7 acres. Reduce, reuse, recycle concept of food production. Hawaiian Earth Recycling - operates approximate 140,000 tons of green waste, food scraps, and wood into compost for soil enhancement. Each school was given $2,000 in supplies funds to further their school's SAE (Supervised Agriculture Experience). Examples: swine production, Herb-enhanced Sea Salt, Effective Microorganism Amendments, Snack Garden Veggies, Egg production, Monocarpic crops, medicinal and botanical dyes. Additional projects are: Aquaponic lettuce, Robotics managed produce, Microgreens in vertical ebb and flow system, Citrus grafting, Agriscience on raised beds, permaculture and Natural farming methodology

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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 51
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.3%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: -20.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $400K in reported program spending
  • Leadership: top reported pay $38K · 7 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.