Puuhonua O Wailupe
Nonprofit profile at a glance
- EIN
- 882844649
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Honolulu, HI, USA
- Phone
- 8083722512
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Historical Societies, Related Historical Activities
Reported finances
- Revenue
- $68,062
- Expenses
- $57,444
- Assets
- $10,618
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Mike Hikalea (President)
- Malia Marquez (1st Vice President)
- Alfred Medeiros (2nd Vice President)
People named in this filing
- Mike Hikalea (President)
- Malia Marquez (1st Vice President)
- Alfred Medeiros (2nd Vice President)
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
To Protect Iwi Kupuna (Kanaka Maoli Burials) from desecration. To perpetuate a living sanctuary, Pu'uhonua o Wailupe, for the stewardship and protection of iwi kupuna, cultural sites, natural resources, and traditional Hawaiian rights and practices.
What it reported doing in 2025
Puuhonua o Wailupe provided cultural monitoring by trained iwi protectors during ground disturbance associated with repairs to the Auwai (ditch) along Wiliwilinui Ridge. Monitors ensured that nearby ancestral burial sites (iwi kupuna) were protected throughout the work by observing excavation activities, documenting site conditions, and ensuring that proper Hawaiian cultural protocols were followed. Cultural practitioners maintained a respectful presence on site, monitored for any potential impacts to burials, and helped ensure that the repair work was conducted in a manner that honored and safeguarded the resting places of Hawaiian ancestors.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 100
- Sustainability: 51
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.4%; rating input score 84
- 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: 15.6%; rating input score 67; 67th percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 84.4% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $57K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- 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: Total-asset coverage ratio scored 17/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.