Anaina Hou Community Park

Legal name: Stillheart Institute

Nonprofit profile at a glance

EIN
261349778
IRS 990 coverage
2009–2016
Official website data refreshed
Sep 2026
Forms available
Form 990 2016
Location
Kilauea, HI, United States
Phone
(808) 828-2118
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Official website

Reported finances

Revenue
$234,126
Expenses
$51,648
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • JOAN PORTER (FOUNDER & CHAIRWOMAN)
  • NOLA MASTERSON (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. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support Anaina Hou Mission Statement Anaina Hou Community Park is a community-gathering place on Kauai’s north shore that is rooted in our diverse history and where we honor the culture of these islands that calls us to Malama (care for) the land & sea, ourselves, and each other. To this end, we dedicate ourselves to developing public and private partnerships that benefit our greater island community through education, health and public safety, environmental stewardship, and quality entertainment.

What it reported doing in 2016

CHARITABLE EDUCATIONAL PURPOSE - ESTABLISHed, PROVIDEed AND MAINTAINed A PLACE OF SPIRITUAL SANCTUARY FOR LEARNING, INSPIRATION, PERSONAL GROWTH, AND TRANSFORMATION IN A SERENE, SAFE AND SUPPORTIVE ENVIRONMENT IN HARMONY WITH NATURE IN ORDER TO IMPROVE THE QUALITY OF LIFE OF ITS PARTICIPANTS.Since selling the Institute's California property in 2013, the Board of Directors had been in a period of transition, meeting at regular intervals to discuss the strategic direction of the organization and how best to proceed forward now that the retreat center is no longer an asset. As of 09/27/2017, the organization merged into Anaina Hou Community Park, a Kauai-based non-profit organization.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 47
  • Sustainability: 55
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 14th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 77.9%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -120% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -8,507.7% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -29.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 1 of 2 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2009 to 2016
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.