The Friends of the D T Fleming Arboretum at Pu'u Mahoe Inc

Nonprofit profile at a glance

EIN
743042528
IRS 990-EZ coverage
2010–2024
Forms available
Form 990-EZ 2024
Location
Makawao, HI, USA
Phone
8085721097
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Science and Technology Museums

Official website

Reported finances

Revenue
$23,638
Expenses
$22,743
Assets
$32,714
Liabilities
$4,500

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DAVID MORAN (PRESIDENT)

People named in this filing

  • DAVID MORAN (PRESIDENT)
  • ANNA PALOMINO (TREASURER)
  • IRENE NEWHOUSE (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The friends of the d.t. Fleming arboretum at pu'u mahoe, inc. Exists to sponsor, fund and assist in the protection and preservation of the fleming arboretum and its mission to preserve hawaiian native plants through protection, propagation and distribution.

What it reported doing in 2024

To maintain & upgrade arboretum for the preservation of native plants and native forest restoration through propagation, protection, and distribution.

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

SUPPORTED - 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: 47
  • Transparency & Controls: 100
  • Sustainability: 50
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.5%; rating input score 46
  • Program expense ratio: 48.3%; rating input score 48

Transparency & Controls

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

Sustainability

  • Operating margin: 3.8%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6.3% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 46.5% of revenue deployed · 48.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.