Kahuli Leo Lea
Nonprofit profile at a glance
- EIN
- 843718571
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020, Form 990-N 2019
- Location
- Kaneohe, HI, USA
- Phone
- 8083911064
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Music
Reported finances
- Revenue
- $1,329,071
- Expenses
- $1,453,064
- Assets
- $330,912
- Liabilities
- $54,958
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- HOLEKA INABA (VICE PRESIDENT)
- KELI'I RUTH (PRESIDENT)
- ZACHARY LUM (EXECUTIVE DIRECTOR)
Highest reported compensation
- ZACHARY LUM (EXECUTIVE DIRECTOR): $130,356 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Kahuli leo le'a is a 501(c)(3) hawai'i non-profit organization aimed at catalyzing aloha 'aina through the education, composition, and presentation of mele and other cultural practices.
What it reported doing in 2024
Kahuli leo le'a produces the may day concert. The in-person concert features performances of mele, hula, and mo'olelo that do not only serve to entertain, but to educate about the community, natural resources, and hawaiian culture. $70,000 hawaiian airlines and various sponsorships.kll focuses on the socio-economic well-being of mele practitioners by increasing their earning potential through 1) accessing royalty streams through their existing catalog of recordings 2) expanding their catalog of recordings with new mele across traditional and new genres, and 3) increasing the visibility of mele performers within the music industry and markets. $430,000 administration for native americans. (ana l&p, ana seds), $100,000 imls.kll produces recordings of mele to preserve and maintain the hawaiian language and mele as a cultural practice and to commemorate significant hawaiian cultural events, ks 180 contract $180,000, nhep (no revenue received in 2024).
Operating model
- Revenue model
- Grant-funded. 71% of the money available for current operations came from government grants.
- 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
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 20
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 92.4%; rating input score 92
- Fundraising efficiency: $3,294.72 raised per $1 spent on fundraising; rating input score 99; 99th 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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: -9.3%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 0.23; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 9%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: 50.1% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 41.6% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 52.1% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 92.4% of spending went to programs
- Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $130K · 5 people listed
- Highest-paid contractors: 2 contractors listed · $255K reported
- Consistency: 24 of 24 current checks pass
- Schedules: 6 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 — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 18/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.