Moa Hawaii

Nonprofit profile at a glance

EIN
270290386
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Honolulu, HI, USA
Phone
8089526900
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Reported finances

Revenue
$267,011
Expenses
$272,054
Assets
$488,358
Liabilities
$31,815

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

Leadership & pay

9 people listed

Executive titles in this filing

  • LESTER NAKAMURA (PRESIDENT)

Highest reported compensation

  • TERUHIKO STEVE ICHIKAWA (CENTER MANAG): $12,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Moa Hawaii's mission is to create a civilization or society where everyone has attained true health and living in peace and abundance. The objectives of this mission are: (1) to create a new civilization which ensures safety and longevity of human life; (2) fostering invidividuals, families and communities to become bodies of beauty through the core of the organization's activities; (3) the use of three types of therapy which include a purifying therapy, nature farming and diet therapy and an art therapy; and (4) to improve the cultural and social levels of individuals, families and communities.

What it reported doing in 2025

Moa Hawaii provides a place where individuals receive, utilize and learn basic therapies for the mind and body. Its success is measured by the value added to people's lives from the 3 major programs it promotes, okada purifying therapy (opt), natural foods, and arts and culture. This includes an after school care program that promotes elementary students to learn the appreciation of art and culture. Moa Hawaii offers health promotion seminars (hps), as well as other health and wellness topics to foster healthier lifestyles for everyone. All seminars and classes are held at various locations on all of the islands. Moa Hawaii teaches individuals self-improvement and then to become a conduit to pass the knowledge to others.

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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.1%; rating input score 88
  • Program expense ratio: 86.5%; rating input score 86
  • Fundraising efficiency: $23.88 raised per $1 spent on fundraising; rating input score 60; 60th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.9%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -7.3% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -5.7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 88.1% of revenue deployed · 86.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $235K in reported program spending
  • Leadership: top reported pay $12K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.