Ke Kukui Foundation

Nonprofit profile at a glance

EIN
204578663
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Vancouver, WA, USA
Phone
3609313333
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Fairs

Reported finances

Revenue
$471,375
Expenses
$540,863
Assets
$6,740
Liabilities
$150,511

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

Leadership & pay

7 people listed

Executive titles in this filing

  • SHAYLYNN KEALOHA (PRESIDENT)

Highest reported compensation

  • ALBERT K HOLT (EXECUTIVE DI): $82,345 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 preserve and share the hawaiian/polynesian arts and culture by promoting education in music, dance, language, and art.

What it reported doing in 2024

4 days of aloha - annual main event highlighting the hawaiian/polynesian culture with food, music, arts and crafts. It attracts hula dancers and craftsmaen from around the world to conduct workshops. It also attracts community members, tourists, and the general public.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 80
  • Sustainability: 12
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89%; rating input score 89
  • Program expense ratio: 77.5%; rating input score 78
  • Fundraising efficiency: $5.31 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -14.7%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 22.33; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 89% of revenue deployed · 77.5% of spending went to programs
  • Governance: 6 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $419K in reported program spending
  • Leadership: top reported pay $82K · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.