Kelii William Ioane Legacy Foundation

Nonprofit profile at a glance

EIN
854096680
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Keaau, HI, USA
Phone
8088955577
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$110,591
Expenses
$120,274
Assets
$53,000
Liabilities
$45,213

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KELII IOANE (PRESIDENT)

People named in this filing

  • KELII IOANE (PRESIDENT)
  • FAITH KANAKAOLE (VICE PRESIDE)
  • KELII KANAKAOLE IOANE (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The kelii william ioane legacy foundation (kwilf) was created in 2020 to honor and perpetuate the legacy of kelii william ioane jr; which includes the malama ka aina hana ka aina association (m.a.h.a. Inc.), the keaukaha makahiki ceremony and the promotion of hawaiian nationalism through the lyrical scriptures of kelii william ioane jr. M.a.h.a. Is an alternative model of subsistence lifestyle living created to address the waiting list issues of the department of hawaiian home lands. The kwilf mission is to ensure the prosperity of m.a.h.a., the association as well as its individual members by implementing the guidelines in their governing documents. The kwilf mission is to ensure the perpetuation of the keaukaha makahiki ceremony including the preparation of the neighboring schools and community for their participation in the ceremony. The foundation's focus is to establish practices that reconnect the kanaka with the aina by preserving and protecting the cultural, historical, and arc

What it reported doing in 2024

To honor and perpetuate the legacy of kelii william ioane jr. Which includes the malama ka aina hana ka aina association (m.a.h.a. Inc.), the keaukaha makahiki ceremony and the promotion of hawaiian nationalism through the lyrical scriptures of kelii william ioane jr. Malama ka aina hana ka aina inc. (m.a.h.a.) is an alternative development model of subsistence lifestyle living created to address the waiting list issues of the department of hawaiian home lands.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.9%; rating input score 91
  • Program expense ratio: 83.6%; rating input score 84

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -8.8%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 39.3% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 58% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 90.9% of revenue deployed · 83.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $101K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 17/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.