Lana'i Culture & Heritage Center
Nonprofit profile at a glance
- EIN
- 760847875
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Lanai City, HI, USA
- Phone
- 8085657177
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $450,589
- Expenses
- $438,571
- Assets
- $950,352
- Liabilities
- $-10,979
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- JANA KAOPUIKI (PRESIDENT)
Highest reported compensation
- JANA KAOPUIKI (PRESIDENT): $4,000 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 vision and mission of the lanai culture & heritage center includes, but is not limited to the collection, preservation and display artifacts of traditional, cultural, historical and artistic value to the people and island of lanai -- representative of lanais hawaiian culture, ranching era, diverse populations who built the pineapple plantation and community on the island, and natural history.
What it reported doing in 2024
The lana`i culture and heritage center sponsors various programs for the community throughout the year that seek to educate and cultivate interest and knowledge in the history, folklore, culture, customs, and practices of lanai. Identify and recommend cultural and natural landscapes and archaeological sites of historical importance and interest to lanai for preservation, and to determine levels of access and interpretation. Study and promote awareness of the unique environment and ecosystems of lanai. The lana'i culture & heritage center also seeks to inspire people to be informed, thoughtful, and active stewards of their heritage by preserving, interpreting and celebrating lana'i's hawaiian heritage, its diverse cultures, and ranching and plantation era histories. During the year the center's focus was on the following programs: community stewardship days - community volunteer events at sites of cultural/historical/natural significance. Educational outreach programs - engagement of lana`i youth in a`ina-based educational activities. Lana`i community stewardship program - kuahiwi a kai grant program to steward the eastern region of lana`i.
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 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
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: 88
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 44
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.4%; rating input score 91
- Program expense ratio: 86%; rating input score 86
- Fundraising efficiency: $47.57 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 90.9%; rating input score 91; 25th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 2.7%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 2.17; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0.9%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: 0.5% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 0.1% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: -0.1% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 91.4% of revenue deployed · 86% of spending went to programs
- Governance: 10 of 11 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $377K in reported program spending
- Leadership: top reported pay $4K · 12 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 11 filing years from 2014 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.