Na Lei Aloha Foundation

Nonprofit profile at a glance

EIN
542119445
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8089421848
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Official website

Reported finances

Revenue
$1,903,897
Expenses
$890,693
Assets
$11,031,655
Liabilities
$7,596

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

Leadership & pay

7 people listed

Highest reported compensation

  • CHARLENE FLANTER (CO-EXEC DIRE): $77,214 total reported compensation
  • CHIEKO STEELE (CO-EXEC DIRE): $75,829 total reported compensation

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

Overview

Mission

Na lei aloha foundation's mission and goals are to encourage harmony in diversity to build caring communities that value and live the aloha spirit, be a convener and catalyst through providing experiences to effect positive action, cultivate knowledge of our interconnectedness that results in people feeling a deep sense of responsibility, belonging, and caring for one another, and to support shinnyo-en Hawaii in working for the general welfare and prosperity of all people.

What it reported doing in 2024

To encourage harmony in diversity to build caring communities that value and live the aloha spirit, be a convener and catalyst through providing experiences to effect positive action, cultivate knowledge of our interconnectedness that results in people feeling a deep sense of responsibility, belonging, and caring for one another, and to support shinnyo-en Hawaii in working for the general welfare and prosperity of all people.

Operating model

Revenue model
Affiliate-supported. 74% of the money available for current operations came from contributions from related organizations.
Distribution model
Hybrid. The nonprofit split its reported program spending across 49% for direct work, and 51% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 94
  • Accountability: 63
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 76.5%; rating input score 77
  • 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: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 53.2%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 12.39; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 17.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 76.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $682K in reported program spending
  • Leadership: top reported pay $77K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: 6 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 19/100.