Kipahulu Ohana Inc

Nonprofit profile at a glance

EIN
990522409
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2010, Form 990-T 2022
Location
Hana, HI, USA
Phone
8082488974
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$1,358,565
Expenses
$283,606
Assets
$3,744,816
Liabilities
$6,596

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

Leadership & pay

8 people listed

Executive titles in this filing

  • MICHAEL MINN (PRESIDENT)
  • STEPHAN REEVE (VICE PRESIDENT)
  • CHEYENNE KAMALEI PICO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHEYENNE KAMALEI PICO (EXECUTIVE DIRECTOR): $30,234 total reported compensation
  • GLENNA ANN LIND (SECRETARY/TREASURER): $6,154 total reported compensation

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

Overview

Mission

The mission is to educate residents and visitors of the "ways of old" through cultural demonstrations and hands on activities. Using the wisdom and spiritual guidance of our kupuna (elders, learned teachers), we seek to re-establish a hawaiian lifestyle in kipahulu.

What it reported doing in 2024

Kapahu farm including tours, education programs to visit traditional taro and other hawaiian crop production; provided poi and other traditional hawaiian foods for consumption.kipahulu certified kitchen - operation of certified commercial kitchen & agricultural facility - shared-use facility for processing of farm, ranch, and ocean products. 100 participants.

Operating model

Revenue model
Donor-supported. 91% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 86
  • Accountability: 83
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.6%; rating input score 16
  • Program expense ratio: 76.6%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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; 20th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 79.1%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 13.2; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 46.5% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 13.4% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 15.6% of revenue deployed · 76.6% of spending went to programs
  • Governance: 6 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $217K in reported program spending
  • Leadership: top reported pay $30K · 8 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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: Mission deployment rate scored 16/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.