Kalanihale

Nonprofit profile at a glance

EIN
460840554
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-N 2014
Location
Captain Cook, HI, USA
Phone
8089371310
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$335,805
Expenses
$267,224
Assets
$334,332
Liabilities
$109,133

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • KAIMI KAUPIKO (PRESIDENT)

Highest reported compensation

  • KAIMI KAUPIKO (PRESIDENT): $53,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the educational, environmental, and cultural well-being of community members of milolii and south kona

What it reported doing in 2023

Milolii marine resources management plan: a community based marine management project to manage and protect the nearshore resources (300 persons benefited)

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.9%; rating input score 61
  • Program expense ratio: 76.5%; rating input score 77
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 20.4%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.25; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 19.8%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 13.2% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 18.4% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 60.9% of revenue deployed · 76.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $205K in reported program spending
  • Leadership: top reported pay $53K · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2023
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.