Maui Nui Community Managed Makai Area Learning Network

Nonprofit profile at a glance

EIN
464895131
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024, Form 990-N 2020
Location
Makawao, HI, USA
Phone
8087288970
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$161,048
Expenses
$131,645
Assets
$49,553
Liabilities
$2,400

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

Leadership & pay

10 people listed

People named in this filing

  • TIANI COOK (CHAIR)
  • KAMALEI PICO (VICE CHAIR/S)
  • JEROME JR KEKIWI (TREASURER)

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

Our mission is to connect communities across maui nui to care for and restore healthy ecosystems on which hawai'i's people depend. We want to share and learn from our diverse experiences, lessons, and best practices to help member sites malama (care for) specific makai (seaward) areas.

What it reported doing in 2024

We are a group of community and partner organizations across maui nui (maui, lana'i, moloka'i, and kaho'olawe) who are exerting our kuleana (responsibility) to care for the ocean in a way that honors our kupuna (ancestors), and the traditional and cultural practices of our places. We work to protect and restore healthy coastal and marine ecosystems for the people of maui nui using powerful place-based, collaborative strategies. Our network was started in february 2013 after community leaders from across maui nui came together asking: 'do you want to form a network so we can connect and share lessons learned with each other?' the network includes 9 community group alaka'i and haumana members that do amazing work in their own areas across maui nui for big changes collectively, with the technical support of 4 kako'o members and with the generous financial support from kokua members.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 100
  • Sustainability: 54
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.1%; rating input score 75
  • Program expense ratio: 91.9%; 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: 18.3%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 37.5% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 18% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: -22.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 75.1% of revenue deployed · 91.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $121K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.