Kua Aina Ulu Auamo
Nonprofit profile at a glance
- EIN
- 454509939
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Kaneohe, HI, USA
- Phone
- 8086722545
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Natural Resources Conservation and Protection
Reported finances
- Revenue
- $3,661,488
- Expenses
- $1,494,783
- Assets
- $4,454,272
- Liabilities
- $825,403
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- ANGELA HI'ILEI KAWELO (CHAIR/PRESIDENT)
- BARBARA KA'AUMOANA (VICE CHAIR/VICE PRESIDENT)
- KEVIN KJ CHANG (EXECUTIVE DIRECTOR)
Highest reported compensation
- KEVIN KJ CHANG (EXECUTIVE DIRECTOR): $144,797 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Kua empowers communities to improve their quality of life through caring for their biocultural (natural and cultural) heritage. Our vision is 'aina momona - abundant and healthy ecological systems in hawai'i that contribute to community well-being.
What it reported doing in 2024
Program provides support, technical assistance, faciliation and capacity-building for community-based conservation projects and programs throughout Hawaii.kua continues to serve three networks 1) e alu pu (eap) - malama 'aina or community-based natural resource management from ridge to reef, 2) hui malama loko i'a (hmli) - hawaiian fishpond caretakers, and 3) the limu hui (lh) - native seaweed gatherers, practitioners, and cultivators. Each network nests generative focus groups such as the lawai'a pono hui (lph) - that supports community fishery management - and the hatchery hui - that supports progress in restorative aquaculture. The role of these networks is to sustain momentum and remain active in their alliance to malama aina and to be generative in their work. 2024 was the first year since the pandemic kua held all of its large annual network gatherings in person. Kua also continued to build on opportunities for smaller contingents to gather as well as small scale exchanges amongst our island-wide networks. Many malama 'aina efforts occurred over the past year, some that focused on short term goals such as educating the public and decision-makers on limu, community-based fishery management, strategizing around loko i'a needs, invasive mullet, restorative aquaculture and researching moi spawning. Kua also supported international exchanges among aquacultural practitioners and presented and took leadership in the south pacific community fishery dialogues in nadi, fiji and noumea, new caledonia. Some highlights included kua leadership keynote and fisher moi spawning research presentations at the american fisheries society convention in hawai'i. A significant milestone was a culmination of years of effort, like the collective support and passage of the kipahulu community-based subsistence fishing area (cbsfa) process.
Operating model
- Revenue model
- Donor-supported. 93% 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 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: 57
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 75
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 35.5%; rating input score 35
- Program expense ratio: 86.8%; rating input score 87
- Fundraising efficiency: $52.87 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings
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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 59.2%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 2.98; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 9.7%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 10.3% per year; rating input score 100; 65th percentile among comparable filings
- Revenue growth: 15.2% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 21.7% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 35.5% of revenue deployed · 86.8% of spending went to programs
- Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $145K · 11 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.