Kinai Eha
Nonprofit profile at a glance
- EIN
- 821366272
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024, Form 990-EZ 2018, Form 990-T 2024, Form 990-N 2017
- Location
- Kailua, HI, USA
- Phone
- 8084894003
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Home Improvement and Repairs
Reported finances
- Revenue
- $1,707,201
- Expenses
- $1,286,522
- Assets
- $1,030,474
- Liabilities
- $60,263
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Highest reported compensation
- Josiah Akau (Executive Dir.): $108,880 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Kinai 'Eha was incorporated as a non-profit organization under the laws of the State of Hawai'i in 2017. The organization provides workforce development training in the construction, landscaping, and custodial trades using a trauma-informed, culturally relevant approach. Youth participants learn and practice critical work readiness skills, such as timeliness and positive work ethic. Our programs include hands-on workforce development training, education, and financial literacy. We promote positive living and social skills and create opportunities for a healthy lifestyle that promotes mental wellness and positive expression.
What it reported doing in 2024
Kinai 'Eha aims to provide an alternative education option to opio that are in need of and seeking purpose, personal empowerment, education, Hawaiian cultural identity and connection, workforce training in construction and the trades, community service and leadership. We believe in identifying and building upon the strengths of the opio, connecting them to the larger lahui and ultimately developing their individual level of self-sufficiency. Through Hawaiian culture-based education and trauma informed approaches we have laid a kahua that develops the two most critical success elements of the program: Puuhonua & 'Ohana. Our C.A.S.E Management - Clarity, Awareness, Significance and Empowerment are the four pillars of Kinai 'Eha and they guide program and service delivery, individual and ohana intervention and action plans.
Operating model
- Revenue model
- Donor-supported. 85% 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 most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 92
- Accountability: 81
- Sustainability: 59
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53.7%; rating input score 54
- Program expense ratio: 71.3%; rating input score 71
- 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: 66.7%; rating input score 67; 14th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 24.6%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 0.8; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 8.5%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: 24.7% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 30.3% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 39.7% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 53.7% of revenue deployed · 71.3% of spending went to programs
- Governance: 2 of 3 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $917K in reported program spending
- Leadership: top reported pay $109K · 3 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 6 filing years from 2018 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.
- Review — Financial Efficiency: Mission deployment rate scored 54/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.