Ke Kula O Hoomakuapono

Nonprofit profile at a glance

EIN
833531549
IRS 990-EZ coverage
2019–2025
Forms available
Form 990-EZ 2025, Form 990-N 2019
Location
Kula, HI, USA
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$93,304
Expenses
$87,326
Assets
$0
Liabilities
$166,937

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • TAMI SATO (PRESIDENT/TREASURER)
  • SHARON MCFARLAND (VICE PRESIDENT/SECRETARY)

People named in this filing

  • TAMI SATO (PRESIDENT/TREASURER)
  • SHARON MCFARLAND (VICE PRESIDENT/SECRETARY)
  • SOFIA DIALLO (TEACHER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Non-profit educational school

What it reported doing in 2025

Orivate donations for school supplies and operations

Operating model

Revenue model
Earned-program. 93% 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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 7
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.2%; rating input score 7
  • Program expense ratio: 7.7%; rating input score 8

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 6.4%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 50.4%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -20.3% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: -40.4% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 7.2% of revenue deployed · 7.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $7K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.