Wisdom Circles Oceania

Nonprofit profile at a glance

EIN
853849244
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
Location
Kaneohe, HI, USA
Phone
8082833078
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Reported finances

Revenue
$285,633
Expenses
$155,900
Assets
$301,713
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KEALI'IMAKAMANA'ONALANI PO'OLOA (PRESIDENT)
  • SIERRA DEW (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SIERRA DEW (EXECUTIVE DIRECTOR): $52,995 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Wisdom circles oceania is dedicated to improving the quality of life for our communities through healing-centered programs rooted in expressive arts and cultural connection. By providing restorative environments that center collaboration, creativity and ecology we increase understanding and safety and foster positive systems change in our communities.

What it reported doing in 2024

Our organization focuses on providing trauma-informed and healing-centered arts programs to historically marginalized youth, their families, and training for staff in social services and education in Hawaii. We focus on providing young people with the opportunity to learn arts-based techniques that help strengthen their mental health, build resilience, and empower themselves in a safe and inspiring environment. This year we are celebrating expanding the number of participants served and accomplishments in providing programming on oahu and maui islands.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 59
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.6%; rating input score 45
  • Program expense ratio: 81.6%; rating input score 82
  • Fundraising efficiency: $22.62 raised per $1 spent on fundraising; rating input score 61; 61st 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: Pass
    • 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: 45.4%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 1.94; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 34%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 53.4% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 47.9% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 74.2% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 44.6% of revenue deployed · 81.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $127K in reported program spending
  • Leadership: top reported pay $53K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.