Na Moku Aupuni O Ko Olau Hui

Nonprofit profile at a glance

EIN
990326180
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2020
Location
Haiku, HI, USA
Phone
8082484401
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$334,485
Expenses
$299,147
Assets
$250,741
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JEROME KEKIWI JR (PRESIDENT)

Highest reported compensation

  • JEROME KEKIWI JR (PRESIDENT): $10,721 total reported compensation
  • NORMAN MARTIN (VICE PRESIDE): $6,650 total reported compensation
  • RADFORD KAAUAMO (SERGEANT OF): $6,650 total reported compensation

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

Overview

Mission

Ensure due respect for the culture of the kanaka maoli (indigenous people) of keanae-wailuanui ahupua'a (land division), their social, economic, scientific, literary, charitable, historical, spiritual, educational, traditional, and environmental purposes within the meaning of 501(c)(3) of the internal revenue code of 1954, and rules and regulations thereunder as they now exist or as they may hereafter be amended. Develop self-government for their aspirations and to assist them in progressive development as it relates to self-determination and the cooperative management of natural resources. Enhance, preserve, and protect the quality of life and environment for descendants and tenants of keanae-wailuanui ahupua'a as it has existed since time immemorial. Promote constructive measures of development, encourage research and cooperate with one another for the practical achievement of the social, economic, cultural, scientific, literary, charitable, historical, traditional, spiritual, educat

What it reported doing in 2024

Ko'olau watershed monitoring project the ko'olau watershed monitoring project was funded in 2020 by maui countys office of economic development and managed by the maui nui marine council. This project consisted of hiring our community members to collect water quality data in various streams throughout the koolau district in east maui. The duration of this project was only for 2020. In 2023, na moku received 75,000 from the environmental protection agency to conduct stream monitoring efforts similar to what our community members did back in 2020. We hired three employees in april 2023 and we recently spent all the funds in july. We allocated the payroll wages of three employees to the grant. Na moku also received an additional 10,000 from Hawaii peoples fund to purchase equipment and software for this project.

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

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 80
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $25.77 raised per $1 spent on fundraising; rating input score 64; 64th 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: 88.9%; rating input score 89; 24th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 10.6%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 38.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 44.8% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 11.3% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 86.4% of spending went to programs
  • Governance: 8 of 9 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $258K in reported program spending
  • Leadership: top reported pay $11K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.