Kumano I Ke Ala O Makaweli

Nonprofit profile at a glance

EIN
473180959
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-N 2015
Location
Waimea, HI, USA
Phone
8083784661
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$2,930,061
Expenses
$2,232,658
Assets
$3,066,486
Liabilities
$370,995

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

Leadership & pay

5 people listed

Executive titles in this filing

  • TORI KAGAWA (PRESIDENT)
  • LUKE KAHAWAI (VICE PRESIDENT)
  • KAINA MAKUA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KAINA MAKUA (EXECUTIVE DIRECTOR): $100,617 total reported compensation

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

Overview

Mission

To support and perpetuate native hawaiian language and culture through education and fiscal sponsorship of other native hawaiian projects and organizations.

What it reported doing in 2024

The organization has engaged thousands of local k-12 youth in aina-based hands-on learning experiences on the farm. Served 3,000 youth in 2025.through our stewardship and community engagement programs, we work to protect and revitalize native hawaiian food practices while ensuring access to staple foods like kalo for future generations. We processed 75,000 pounds of locally grown kalo in 2025.the organization has come to steward over 100 acres of traditional agricultural land, revitalizing traditional hawaiian practices like kalo farming to promote food sovereignty and sustainability.

Operating model

Revenue model
Donor-supported. 70% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.3%; rating input score 64
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $14.64 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th 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: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.8%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 27.6% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 33.3% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 39.7% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 64.3% of revenue deployed · 73.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $101K · 5 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.