Nakoa Foundation
Nonprofit profile at a glance
- EIN
- 270856575
- IRS 990-EZ coverage
- 2016–2025
- Forms available
- Form 990 2022, Form 990-EZ 2025, Form 990-N 2010
- Location
- Kailua Kona, HI, USA
- Phone
- 8083130765
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $75,527
- Expenses
- $40,270
- Assets
- $85,413
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- HEATHER NAHAKU KALEI (PRESIDENT)
People named in this filing
- HEATHER NAHAKU KALEI (PRESIDENT)
- SHARI JUMALON (VICE PRESIDE)
- KAIMI KAUPIKO (DIRECTOR)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Child mentoring
What it reported doing in 2025
The nakoa foundation examines the hawaiian sailing canoe from forest to the ocean to inspire a thirst for knowledge, promoting good decision making, self-reliance, sustainability and competent hawaiian leaders. Our focus is to create a sense of place and develop the intellectual skills and cultural values needed to navigate life's challenges.
Operating model
- Revenue model
- Donor-supported. 100% 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
STRONG - 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 100
- Sustainability: 68
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53.3%; rating input score 53
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 46.7%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 2.12; rating input score 67; 67th 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: 10.3% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: -6.2% per year; rating input score 0; 31st percentile among comparable filings
- Asset growth: -0.8% per year; rating input score 0; 35th percentile among comparable filings
Details
- Where the money goes: 53.3% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $40K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2016 to 2025
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 53/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.