Nalukai Foundation

Nonprofit profile at a glance

EIN
461377090
IRS 990-EZ coverage
2019–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2018
Location
Kamuela, HI, USA
Phone
8085575095
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$128,550
Expenses
$266,461
Assets
$101,086
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Kirstin Kahaloa (Executive Director/Board Member)
  • Allen Murabayashi (President)

People named in this filing

  • Kari Clark (CFO)
  • Kirstin Kahaloa (Executive Director/Board Member)
  • David Clarke (Board Chairman)

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

Nalukai provides education, mentoring, and other services to high school students to spur entrepreneurship and job creation in Hawaii. Nalukai also mentors alumni as they complete high school, go through college, and beyond.

What it reported doing in 2025

In 2025, the Nalukai Academy Summer Start Up Camp program provided 10 days of social, cultural, and commercial entrepreneurship training to 28 Hawaii high school students from O'ahu, Hawai'i Island, Maui, Molokai, and Kaua'i, as well as 3 days of leadership training and 10 days of team management experience to 8 alumni of previous Nalukai programs.

Operating model

Revenue model
Donor-supported. 98% 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 available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 100
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.9%; rating input score 99
  • Program expense ratio: 47.7%; rating input score 48

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -107.3%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 24.4%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 43.5% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 30.8% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 98.9% of revenue deployed · 47.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $127K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Sustainability: Operating margin scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.