Kalani
Legal name: Kalani Honua Inc
Nonprofit profile at a glance
- EIN
- 990208850
- IRS 990 coverage
- 2013–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Pāhoa, HI, US
- Phone
- (808) 756-9530
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Humanities Organizations
Reported finances
- Revenue
- $340,422
- Expenses
- $369,888
- Assets
- $36,013
- Liabilities
- $377,893
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- LILY CASH (PRESIDENT)
- ROLF CHRISTEN (VICE PRESIDENT)
Highest reported compensation
- LILY CASH (PRESIDENT): $11,042 total reported compensation
- ALEX PARKINS (SECRETARY/TREAS.): $4,190 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to cultivate growth experiences through empowering learning opportunities. We strive to nourish local and global communities by promoting sustainability, abundance, and wellness while celebrating diversity with a respect for culture and sacred lands.
What it reported doing in 2025
Sustainable lodging program. The regenerative lodging program provides opportunities for students and facilitators to experience living in sustainable housing structures on agriculturally zoned land and participating in regenerative practices in Hawaii.
Operating model
- Revenue model
- Other-operating. 99% of the money available for current operations came from other operating revenue.
- 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 90
- Accountability: 72
- Sustainability: 15
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.3%; rating input score 91
- Program expense ratio: 83.5%; rating input score 84
- 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: 66.7%; rating input score 67; 21st percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.7%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.1; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 10.49; rating input score 0; 0th percentile among comparable filings
- Officer compensation ratio: 4.1%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: -16.4% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -16.5% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -18.4% per year; rating input score 0; 3rd percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 91.3% of revenue deployed · 83.5% of spending went to programs
- Governance: 2 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $309K in reported program spending
- Leadership: top reported pay $11K · 3 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2013 to 2025
- 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 — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.