Na Maka Studio
Legal name: Na Maka O Pu'uwai Aloha - Foundation
Nonprofit profile at a glance
- EIN
- 264693027
- IRS 990 coverage
- 2013–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-N 2010
- Location
- Waipahu, HI, US
- Phone
- (808) 678-8884
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts, Cultural Organizations - Multipurpose
Reported finances
- Revenue
- $871,411
- Expenses
- $739,108
- Assets
- $193,833
- Liabilities
- $39,979
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- MANDI SCOTT (PRESIDENT)
- SHANDRA MEDEIROS (VICE PRESIDENT/TREASURER)
Highest reported compensation
- MANDI SCOTT (PRESIDENT): $97,066 total reported compensation
- STACIE CABACUNGAN (SECRETARY): $35,909 total reported compensation
- SHANDRA MEDEIROS (VICE PRESIDENT/TREASURER): $22,800 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To teach and perpetuate the Hawaiian culture and language through hula and other performing arts.
What it reported doing in 2024
The foundation provides a safe environment and teaches children and adults in the community various forms of hawaiian dance and performing arts including hula and polynesian dance and ukulele and guitar instruments. Members learn about the hawaiian culture through song and music and perform at cultural, community, public and private events.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- 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 available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 92
- Accountability: 68
- Sustainability: 42
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59.9%; rating input score 60
- Program expense ratio: 70.6%; rating input score 71
- Fundraising efficiency: $6.54 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings
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: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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: 15.2%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 21.1%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: 1.3% per year; rating input score 100; 23rd percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 28th percentile among comparable filings
- Asset growth: -6.1% per year; rating input score 0; 5th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 59.9% of revenue deployed · 70.6% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $522K in reported program spending
- Leadership: top reported pay $97K · 6 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 25/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 14/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.