Kumuola Foundation

Nonprofit profile at a glance

EIN
800501317
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Honolulu, HI, USA
Phone
8083894984
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$79,303
Expenses
$88,119
Assets
$1,601
Liabilities
$1,981

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

Leadership & pay

3 people listed

Executive titles in this filing

  • PAULINE NAVALES (PRESIDENT)
  • NICHOLAS NAVALES (VICE PRESIDENT)

People named in this filing

  • PAULINE NAVALES (PRESIDENT)
  • NICHOLAS NAVALES (VICE PRESIDENT)
  • TASHA NAPAEPAE (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

A living, learning cultural farm dedicated to taking care of native hawaiian plants needed for hawaiian cultural practices and arts that focus on healing and feeding. Fosters a cultural, educational, sustainable, and sacred space for use by the people of Hawaii and visitors from around the world. Mission is to perpetuate and share hawaiian arts and culture through people, places, arts & spiritual practices, sustainability, and education.

What it reported doing in 2024

Restoration of farm land in Hawaii for purposes of propagating and fostering growth of native hawaiian flora and fauna that are used for healing people and the local ecosystem, as well as for education about and perpetuation of native hawaiian arts and culture. 2,204 individuals served in fy 2025 with 254 individuals visiting the farm in manoa and 1,950 individuals educated during international travels.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 100
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.3%; rating input score 92

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -11.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1.24; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -38.1% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -52.1% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -136.2% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $81K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.