Kulia Education Foundation

Nonprofit profile at a glance

EIN
883201428
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Honolulu, HI, USA
Phone
8085511413
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$806,279
Expenses
$850,843
Assets
$3,235,067
Liabilities
$3,225,298

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DR ROBERT LITTMAN (PRESIDENT)

Highest reported compensation

  • OMAR GOKCE (DIRECTOR): $67,281 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 of kulia education foundation is to support and strengthen educational opportunities for students in Hawaii by providing charitable, financial, and programmatic support for schools and educational initiatives. The foundation advances student success by securing and distributing resources through fundraising, grant support, community partnerships, donated services and materials, and other operational assistance that help sustain high-quality learning environments, student support services, and effective school operations.

What it reported doing in 2024

Kulia education foundation supported the successful opening and first year of operations of kulia academy, a Hawaii public charter school dedicated to preparing a diverse student population for success in college and beyond. During fiscal year 2024-2025, the foundation helped support the academy through grant funding, payroll support, donated equipment and resources, and other operational assistance. These efforts helped the academy provide instruction, student support, and school operations during its first year, with a continued focus on relevant learning, handson experiences, and foundational skills that prepare students for long-term success.

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 94
  • Accountability: 73
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.8%; rating input score 93
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: $64.61 raised per $1 spent on fundraising; rating input score 81; 81st 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.5%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 3.8; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 55.5% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 71.5% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 73.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 92.8% of revenue deployed · 87.9% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $748K in reported program spending
  • Leadership: top reported pay $67K · 4 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.