Kanu O Ka Aina Learning Ohana

Nonprofit profile at a glance

EIN
990352665
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Kamuela, HI, USA
Phone
8088878144
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$11,326,184
Expenses
$10,409,426
Assets
$18,349,522
Liabilities
$16,978,283

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

Leadership & pay

8 people listed

Executive titles in this filing

  • HANNAH SPRINGER (BOARD PRESIDENT)
  • EDWARD TEIXEIRA (VICE PRESIDENT)
  • TAFFI WISE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARY KATIE BENIONI (CHIEF FINANCIAL OFFICER): $188,239 total reported compensation
  • NANCY LEVENSON (BOARD SECRETARY): $148,513 total reported compensation
  • NOEKEONAONA REYNOLDS-KIRBY (CHIEF ACADEMIC OFFICER): $138,168 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Serving and perpetuating sustainable hawaiian communities through education with aloha.

What it reported doing in 2024

Educational support primarily administered through charter schools in Hawaii, which served approximately 4,668 students. Kalo programs include malamapoki'i preschool, kahoiwai teacher certification and afterschool and summer school as well as support to 17 hawaiian-focused charter schools through na lei na'auao alliance for native hawaiian education. In 2024 kalo served 6,000 program participants.

Operating model

Revenue model
Grant-funded. 78% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 72% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 89
  • Accountability: 88
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.2%; rating input score 86
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: $308.35 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.1%; rating input score 98; 29th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.1%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 86.2% of revenue deployed · 93.8% of spending went to programs
  • Governance: 4 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.8M in reported program spending
  • Leadership: top reported pay $188K · 8 people listed
  • Highest-paid contractors: 1 contractor listed · $682K reported
  • Consistency: 29 of 31 current checks pass · 2 findings to review
  • Schedules: 9 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 31 filed money-flow records
  • Related organizations: 29 filed related-organization links
  • 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 — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.