Uhiwai O Haleakala
Nonprofit profile at a glance
- EIN
- 831654685
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-N 2020
- Location
- Makawao, HI, USA
- Phone
- 8085738989
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Natural Resources Conservation and Protection
Reported finances
- Revenue
- $443,476
- Expenses
- $520,912
- Assets
- $317,747
- Liabilities
- $48,437
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ROBERT SANTOS (PRESIDENT)
Highest reported compensation
- ANDREA BUCKMAN (EXECUTIVE DI): $102,373 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the corporation shall be to work with partners to protect and restore native ecosystems and watersheds, to improve the quality and quantity of freshwater resources to perpetuate hawaiian cultural resources and practices, to support rural economic opportunities, and to engage the community in these efforts on leeward haleakala, throughout maui nui, and similar sites as appropriate.
What it reported doing in 2024
Admin: uhiwai focused on transitioning operational capacity to the 'oma'opio site and making the space functional to base field ops and native seedling processing and propagation. A portion of administrative tasks continued to be conducted from home office spaces with the expenses for "rent and utilities" donated as in-kind services, such as water, mail, sanitation, wifi, and other key operational needs are still being developed. Uhiwai continued to seek funding opportunities to build operational capacity. We worked with partners to expand staff knowledge and capacity in field safety and operations, native species identification and management, and invasive species identification and management.
Operating model
- Revenue model
- Donor-supported. 80% 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. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 21
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.8%; rating input score 83
- Program expense ratio: 70.5%; rating input score 71
- Fundraising efficiency: $542.15 raised per $1 spent on fundraising; rating input score 96; 96th 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -17.5%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.61; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.15; rating input score 22; 22nd percentile among comparable filings
- Officer compensation ratio: 19.7%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: -7.1% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: 39.6% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 24.6% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 82.8% of revenue deployed · 70.5% of spending went to programs
- Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $368K in reported program spending
- Leadership: top reported pay $102K · 4 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 16/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- High — Sustainability: Officer compensation ratio scored 20/100.
- High — Sustainability: Liabilities to assets ratio scored 22/100.