Na O Iwi O Puuanahulu

Nonprofit profile at a glance

EIN
854233854
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2022, Form 990-EZ 2024, Form 990-N 2021
Location
Kailua Kona, HI, USA
Phone
8085575652
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$8,446
Expenses
$17,651
Assets
$198,828

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

Leadership & pay

7 people listed

Executive titles in this filing

  • QUINTON HOOPER (PRESIDENT)

People named in this filing

  • QUINTON HOOPER (PRESIDENT)
  • KAPENA ALAPAI (VICE PRESIDE)
  • MAILA LIGHTNER (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Na oiwi o pu'uanahulu (na oiwi) is a non-profit organization incorporated in the state of Hawaii. The corporation is organized for the purpose of providing education and promoting community awareness and cultural history of the pu'u anahulu people.

What it reported doing in 2024

Community center and education. In 2022, na oiwi was given a 10-acre tract of land complete with an arena/fairgrounds, community center and fire station. The community center is open to the public monday through friday. Na oiwi offers computer technical training classes and hawaiian culture and history classes. Volunteer elders promote oral history, a large part of hawaiian culture, to the younger generation. The community center also contains a library of historical and cultural materials available to the public. In addition, na oiwi works in conjunction with the national park service to educate the public and school children about the historic trails in the pu'u anahula 'ahupua'a. Na oiwi volunteers travel to schools to provide educational seminars. Schools are also invited to tour the historic trails for hands-on education.

Operating model

Revenue model
Earned-program. 65% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 75
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.1%; rating input score 89

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 3rd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -109%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 11.26; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 14.7% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: -124.8% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 38th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.