The Easter Island Foundation

Nonprofit profile at a glance

EIN
953220730
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-PF 2021
Location
Santa Maria, CA, USA
Phone
8055288558
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Reported finances

Revenue
$175,906
Expenses
$65,135
Assets
$531,296
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • RACHEL LEE (PRESIDENT/TR)

People named in this filing

  • DR JULIE FRANCIS (SECRETARY)
  • RACHEL LEE (PRESIDENT/TR)
  • KATHI MERRITT (CHAIR, SCHOL)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To work for the conservation and protection of easter island, its history, culture and environment through educational programs. To facilitate rapa nui youth in gaining professional careers and expertise through our scholarship program, so that the rapa nui can continue to build a strong, independent community that respects their unique heritage. To inform the general public of the importance of easter islands compelling heritage and priceless monumental treasures. To encourage research and dialogue about easter island and polynesia among scientists and other interested parties through the publication of rapa nui journal (in partnership with university of Hawaii press) and through international conferences.

What it reported doing in 2025

Promote the preservation of rapa nui heritage and culture through education. The foundation was created in 1989 to give back to a community that has inspired the world with its rich history, vibrant culture and monumental treasurers. We provide scholarships to students of rapa nui ancestry, provide funding for programs on the island including toki rapa nui school of music and the arts, terevaka archaeological outreach program and the william mulloy library. We continue to publish the rapa nui journal in partnership with the university of hawai'i press.

Operating model

Revenue model
Donor-supported. 97% 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 87
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.6%; rating input score 39
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: $325.53 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 8.16; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.7% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 32.7% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 38.6% of revenue deployed · 99.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $65K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 21 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.