Olohana Foundation

Nonprofit profile at a glance

EIN
262989826
IRS 990 coverage
2023–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
Location
Paauilo, HI, USA
Phone
(808) 987-2302
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$412,566
Expenses
$441,594
Assets
$86,344
Liabilities
$5,982

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JERROD AVEGALIO (PRESIDENT)

Highest reported compensation

  • SARAH PURGUS (EXECUTIVE DI): $58,234 total reported compensation
  • MARAYA BEN-JOSEPH (TREASURER/SE): $41,939 total reported compensation
  • KAPIOLANI LARONAL (DIRECTOR): $15,125 total reported compensation

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

Overview

Mission

Cultivating community resilience around food, energy, water, and knowledge systems.

What it reported doing in 2024

Maui wildfire recovery with our partners at the national center for atmospheric research (ncar), we installed air quality monitoring devices which the local community will use to gather local air quality data. Farm education our farm education campus is being developed for demonstrative operational training for young farmers on the hamakua coast. The focus is on soil science, atmospheric and meteorological impacts on farming, and a more holistic approach to animal husbandry. Giants of the land & sea leading the way global tour in collaboration with our partners, this global tour of the giant carving of a humpback whale, mother kohola, by artist tonu shane eagleton will launch out of Hawaii in 2025. The tour will open partnership opportunities for economic conservation and preservation activities and symbolizes our need to heal our oceans and planet.

Operating model

Revenue model
Grant-funded. 94% of the money available for current operations came from government grants.
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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 50
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: Limited

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: 50%; rating input score 50; 16th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 28.3%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 14% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 15.8% per year; rating input score 100; 79th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 4 operating locations identified
  • Where the money goes: 96.7% of revenue deployed · 90.3% of spending went to programs
  • Governance: 3 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $399K in reported program spending
  • Leadership: top reported pay $58K · 6 people listed
  • Consistency: 24 of 24 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: 6 filed money-flow records
  • 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: Independent voting board scored 50/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.