Moa hawaii's mission is to create a civilization or society where everyone has attained true health and living in peace and abundance. The objectives of this mission are: (1) to create a new civilization which ensures safety and longevity of human life; (2) fostering invidividuals, families and communities to become bodies of beauty through the core of the organization's activities; (3) the use of three types of therapy which include a purifying therapy, nature farming and diet therapy and an art therapy; and (4) to improve the cultural and social levels of individuals, families and communities.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 72 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $23K a year · 8% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
17 mo
of spending, in cash
Looks good: 16.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$32K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$267K
-21% vs prior year
Spent
$272K
To programs
86%
Net assets
$457K
By yearFY2020–FY2025
Revenue
$267K
FY2025▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2020$245K
FY2021$270K
FY2022$237K
FY2023$291K
FY2024$337K
FY2025$267K
Expenses
$272K
FY2025▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2020$212K
FY2021$147K
FY2022$291K
FY2023$283K
FY2024$303K
FY2025$272K
Net assets
$457K
FY2025▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$351K
FY2021$474K
FY2022$421K
FY2023$428K
FY2024$462K
FY2025$457K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2012-08-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jul 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $235K Management & general 12% · $32K Fundraising 2% · $5K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Norman Oshiro’s $27K as See Schedule is at the 17th percentile of top reported officer pay among 1980 $100K–1M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022FY2021FY2020
Norman Oshiro$26,900$39,000$11,975$25,530

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes a society where everyone lives in health, peace, and abundance.

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Provided by the organization

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1 program · $235K · in their own filed words · FY2025
01

Moa hawaii provides a place where individuals receive, utilize and learn basic therapies for the mind and body. Its success is measured by the value added to people's lives from the 3 major programs it promotes, okada purifying therapy (opt), natural foods, and arts and culture.

$235Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$267K
Ln 12
Gifts and grantsLn 1h$123K
Other incomeLn 4–11$78K
Fees for servicesLn 2g$66K
Money outPt IX
$272K
Ln 25
Programscol B$235K
Managementcol C$32K
Fundraisingcol D$5K
Owns and owesPt X
$457K
net assets · Ln 32
Cash and savingsLn 1–2$375K
Total assetsLn 16$488K
LiabilitiesLn 26$32K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$123K
Fees for servicesLn 2g$66K
Other incomeLn 4–11$78K
Total revenueLn 12$267K
Assets in detailPt X, end of year
CashLn 1$267K
SavingsLn 2$109K
Cash and savings togetherLn 1–2$375K
Land, buildings, equipmentLn 10c$99K
Total assetsLn 16$488K
LiabilitiesLn 26$32K
Net assetsLn 32$457K
OperationsPt I, VI
EmployeesI 56
VolunteersI 672
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$376K$375K
Land, buildings, equipmentLn 10c$103K$99K
Total assetsLn 16$494K$488K
LiabilitiesLn 26$32K$32K
Net assetsLn 32$462K$457K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$120K$104K$13K$2K
Other employee benefitsLn 9$28K$25K$3K$567
Payroll taxesLn 10$13K$12K$1K$268
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$7K$6K$719$131
Advertising and promotionLn 12$2K$1K$179$32
Office expensesLn 13$7K$6K$803$146
OccupancyLn 16$55K$48K$6K$1K
Depreciation, depletion and amortizationLn 22$4K$4K$482$87
InsuranceLn 23$8K$7K$865$157
Other expenses (24a–d)Ln 24$25K$23K$1K$254
Total functional expensesLn 25$272K$235K$32K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $267K$272K−$5K$457K 990 PDF
FY2024 $337K$303K$33K$462K 990 PDF
FY2023 $291K$283K$8K$428K 990 PDF
FY2022 $237K$291K−$54K$421K 990 PDF
FY2021 $270K$147K$123K$474K 990 PDF
FY2020 $245K$212K$33K$351K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $267,011 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $168,232$122,538
I-9 Program service revenuePrior year $101,224$66,454
I-10 Investment income$0
I-11 Other revenuePrior year $67,079$78,019
I-12 Total revenuePrior year $336,535$267,011
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $187,288$161,439
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $115,765$110,615
I-18 Total expensesPrior year $303,053$272,054
I-19 Revenue less expensesPrior year $33,482−$5,043
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $267,011 across 8 lines filed
VIII-1b Membership dues$3,525
VIII-1f All other contributions, gifts and grants$119,013
VIII-1h Total contributions, gifts and grants$122,538
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $66,454$66,454
VIII-6 Net rental income or lossRelated to mission $61,631$61,631
VIII-8 Net income from fundraising events$15,234
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,154$1,154
VIII-12 Total revenueRelated to mission $128,085 · Excluded from tax $1,154$267,011
Part IX · Statement of functional expenses $272,054 across 11 lines filed
IX-7 Other salaries and wagesPrograms $104,155 · Management $13,169 · Fundraising $2,394$119,718
IX-9 Other employee benefitsPrograms $24,671 · Management $3,119 · Fundraising $567$28,357
IX-10 Payroll taxesPrograms $11,626 · Management $1,470 · Fundraising $268$13,364
IX-11c Accounting feesManagement $3,471$3,471
IX-11g Other fees for servicesPrograms $5,687 · Management $719 · Fundraising $131$6,537
IX-12 Advertising and promotionPrograms $1,412 · Management $179 · Fundraising $32$1,623
IX-13 Office expensesPrograms $6,347 · Management $803 · Fundraising $146$7,296
IX-16 OccupancyPrograms $47,641 · Management $6,023 · Fundraising $1,095$54,759
IX-22 Depreciation, depletion and amortizationPrograms $3,809 · Management $482 · Fundraising $87$4,378
IX-23 InsurancePrograms $6,844 · Management $865 · Fundraising $157$7,866
IX-24 Other expenses (24a–d)Programs $23,035 · Management $1,396 · Fundraising $254$24,685
IX-25 Total functional expensesPrograms $235,227 · Management $31,696 · Fundraising $5,131$272,054
Part X · Balance sheet $488,358 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $269,792$266,611
X-2 Savings and temporary cash investmentsStart of year $106,426$108,826
X-4 Accounts receivableStart of year $11,788$11,455
X-9 Prepaid expenses and deferred chargesStart of year $2,336$2,502
X-10c Land, buildings and equipment, netStart of year $103,342$98,964
X-16 Total assetsStart of year $493,684$488,358
X-17 Accounts payable and accrued expensesStart of year $29,890$29,938
X-25 Other liabilitiesStart of year $2,208$1,877
X-26 Total liabilitiesStart of year $32,098$31,815
X-27 Net assets without donor restrictionsStart of year $362,300$357,257
X-28 Net assets with donor restrictionsStart of year $99,286$99,286
X-32 Total net assets or fund balancesStart of year $461,586$456,543
X-33 Total liabilities and net assetsStart of year $493,684$488,358
Part XI · Reconciliation of net assets $456,543 net assets at year end
XI-1 Total revenue$267,011
XI-2 Total expenses$272,054
XI-3 Revenue less expenses−$5,043
XI-4 Net assets at start of year$461,586
XI-10 Net assets at end of year$456,543

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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