Men of Pa A

Nonprofit profile at a glance

EIN
872712325
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Pahoa, HI, USA
Phone
8084981461
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Prevention Only

Official website

Reported finances

Revenue
$429,115
Expenses
$429,115
Assets
$0
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Iopa Maunakea (Executive Director)
  • Donovan Hanohano (President)

Highest reported compensation

  • Iopa Maunakea (Executive Director): $65,000 total reported compensation

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

Overview

Mission

MOP is organized exclusively for charitable purposes, including through charitable means: A) To promote the well-being of individual (kanaka) and by so doing, the collective members (kanaka) of the community. Through helping the kanaka, (individual), there will be a positive influence on their families and community. B) To facilitate the process of change for the kanaka through the preservation and perpetuation of traditional Hawaiian cultural values, language, food sites, and lifestyles. C) To promote kanaka empowerment through the principles of responsibility (kuleana), accountability (kupono), discipline (a'oikaika) and unity (lokahi).

What it reported doing in 2024

Promote the healing, empowerment, and reintegration of Native Hawaiian men transitioning from the justice system, as well as fostering the well-being and resilience of at-risk Native Hawaiian youth ages 15 to 21. Ultimately, this aims to create healthier families and a more cohesive and inclusive community rooted in Native Hawaiian culture and values on Hawaii Island, with a focus on the Puna District.

Operating model

Revenue model
Grant-funded. 83% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.4%; rating input score 54
  • Program expense ratio: 54.4%; rating input score 54
  • Fundraising efficiency: Limited

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: Limited
  • 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: 0%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 15.1%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 127.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 44.9% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -38.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 54.4% of revenue deployed · 54.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $233K in reported program spending
  • Leadership: top reported pay $65K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.