Naopio Canoe Racing Association

Nonprofit profile at a glance

EIN
990348074
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024, Form 990-N 2021
Location
Honolulu, HI, USA
Phone
8083062499
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$30,428
Expenses
$20,069
Assets
$79,653

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

Leadership & pay

14 people listed

Executive titles in this filing

  • RUBY TAMAYO (PRESIDENT)

People named in this filing

  • KANA PALMER (VICE PRESIDE)
  • AH FAH AKAMU (TREASURER)
  • SAMANTHA MOIKEHA (VICE PRESIDE)

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

Offering the youth of Hawaii the opportunity to perpetuate the state of Hawaii designated team sport of outrigger canoe racing, perpetuating the hawaiian culture. Canoeing involves all aspects (culture, educational, athletic) use of woods, knowledge of the sea, physical fitness, water safety, and the ancient means of travel from place to place.

What it reported doing in 2024

Perpetuating the hawaiian culture and sport of outrigger canoe racing for the youth of Hawaii by providing the opportunity for 720 children to participate safely in the sport and its traditions by organizing and administering a variety of regatta and invitational outrigger canoe races.

Operating model

Revenue model
Earned-program. 85% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 82
  • Sustainability: 70
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 98.1%; rating input score 98

Transparency & Controls

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

Sustainability

  • Operating margin: 34%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3.97; rating input score 80; 80th 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: -18.7% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 98.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $20K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.