Loi Collective Foundation

Nonprofit profile at a glance

EIN
921037365
IRS 990-EZ coverage
2023–2025
Forms available
Form 990 2022, Form 990-EZ 2025
Location
Honolulu, HI, USA
Phone
8084650473
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$3,407
Expenses
$20,670
Assets
$26,762
Liabilities
$102,876

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • HUNTER HALINIAK (PRESIDENT, O)

People named in this filing

  • HUNTER HALINIAK (PRESIDENT, O)
  • SAM MARQUEZ (VICE PRESIDE)
  • CORNELIA HALINIAK (SECRETARY, O)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

(1) provide proper equipment, supplies and facilities for achievements in sports, social impact, and community engagement to care for the hawaiian islands, culture and/or related endeavors; (2) cultivate a portfolio of coaches, community leaders, and professionals to serve as mentors to inspire youth through the philosophy of sports permeated in training, clinics, campus and athletics; (3) develop basic skills needed to transition into adulthood(financial, mental health, physical health & overall wellness); (4) foster a enhanced understanding of the importance of cultural preservation. To focus on serving underserved youth through the medium of athletics, workshops, and mentorship. Fulfilling the mission of being a unique collective of human beings helping each other evolve through philosophy of sports, movement, mental health and cultural preservation.

What it reported doing in 2025

Youth athletics, mentorship & community development - the foundation advances youth and community development in Hawaii through athletics, clinics, training, mentorship, leadership development, wellness, and community engagement. During 2025, documented activities included volleyball, softball, and basketball-related programming, together with officiating and clinician support, travel, meals, supplies, insurance, and athletic equipment. These activities use sports and movement as practical settings for mentorship, personal development, physical and mental wellness, leadership, and connection to community and culture.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Sustainability: 24
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 75.8%; rating input score 76

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -506.7%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 3.84; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -55.1% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 25.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 42.2% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 75.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $16K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.