Na Koa Manu Conservation Inc

Nonprofit profile at a glance

EIN
474189809
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2018
Location
Pukalani, HI, USA
Phone
8085730280
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Wildlife Preservation, Protection

Reported finances

Revenue
$884,207
Expenses
$446,899
Assets
$842,099
Liabilities
$2,903

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

Leadership & pay

7 people listed

Executive titles in this filing

  • BRYAN BERKOWITZ (PRESIDENT)

People named in this filing

  • BRYAN BERKOWITZ (PRESIDENT)
  • SARAH BRYAN (VICE PRESIDE)
  • SARA TEKULA (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To further the protection and recovery of native hawaiian birds and plants through on the ground management, forest restoration, and public outreach and education. This is carried out by supporting conservation research and management activities of like-minded organizations, institutions, agencies, and the public.

What it reported doing in 2024

Maui mauka conservation awareness trainings (mmcat) designs and implements public education strategies to gain support for the recovery of native hawaiian birds and the conservation of native hawaiian flora and fauna locally, nationally, and internationally. In 2024 mmcat offered two trainings. These training sessions reached a total of 47 participants, representing multiple tour companies and conservation staff. La ho'olulu pae moku / retree Hawaii (retree) educates about the climate crisis and organizes state-wide tree planting. Retree has supported various planting activities throughout the year with its organizational infrastructure, pr and plants, with a focus on the month of november. Retree informs about the climate crisis, the benefits of planting and the opportunities to organize and participate in planting events through its website, social media and targeted advertising, including the preparation of a video each year. It holds 2-4 educational sessions per year in schools. Kula community watershed alliance (kcwa) is a community-rooted land restoration initiative formed by fire survivors and neighbors directly impacted by the august 2023 wildfire that devastated kula, maui. With the guidance of subject matter experts and a commitment to malama aina, kcwa brings together 71 fire-affected landowners in unified support of post-fire recovery, long-term land stewardship, and wildfire resilience. Since its founding, kcwa has made significant progress in stabilizing the land, restoring native ecosystems, and building a safer, healthier future for kula. In 2024, kcwa retained key project management staff and added a dedicated gis specialist to support landscape-scale planning and progress tracking. The organization stabilized eight acres of erosion-prone areas within the burn scar and removed invasive species across 40+ acres to protect restoration zones from being overtaken. Kcwa also constructed a new community nursery facility and tool library to support ongoing replanting efforts and build long-term capacity. Kcwa's outreach and engagement work has included extensive coordination with affected landowners through regular planning meetings, monthly public events, and dozens of guided site visits with visiting officials from local, state, and federal government. Volunteers and staff planted native stabilizing gardens on 22 parcels, propagated and outplanted hundreds of trees, and created thousands of native seed balls for drone and hand dispersal. Kcwa shared its work and lessons learned at two national wildfire and restoration conferences and participated actively in the county of maui's long term recovery group for natural and cultural resources. On the one-year anniversary of the kula fire, kcwa organized and hosted a deeply meaningful community event honoring those impacted, and participated in the county-sponsored memorial event to represent land-based recovery efforts. Through its kula fire restoration and fuels reduction projects, kcwa continues to restore native ecosystems, steward fire-impacted lands, and reduce the risk of future wildfires in one of maui's most vulnerable communities.

Operating model

Revenue model
Donor-supported. 89% 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.9%; rating input score 50
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 49.5%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 1.88; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 33.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 44.1% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 45.4% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 49.9% of revenue deployed · 96.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $433K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.