Hui Huliau FY2022 filing

Tax-deductible

Waianae, HI501(c)(3)Since 2010EducationEIN 27-4710855

Our mission is to strengthen our communities, make a positive impact on the lives we touch, and provide a brighter future for the native hawaiian people through education, economic opportunities, and the preservation of the hawaiian language and culture.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
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
Are gifts tax-deductible?
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 years looks good.
IRS e-file · Filing history
Is it financially stable?
4 of 6
years in the black
Worth a look: 2 of the last 6 filings show a deficit.
Pt I · Ln 19 · 6 filings
How much reaches the programs?
100%
of spending
Looks good: 100% of spending went to programs; 75% or more looks good.
Pt IX · Ln 25 · col B
Do they have reserves?
2 mo
of spending, in cash
Worth a look: 1.5 months of spending in cash; under 3 is worth a look.
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$7.7M
liabilities
Worth a look: debts are 54% of assets; over 50% is worth a look.
Pt X · Ln 26
Who oversees it?
0
independent of 3 voting board members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodWorth a lookConcernTap a box for the reason.
Revenue
$26.9M
×19 vs prior year
Spent
$5.1M
To programs
100%
Net assets
$6.6M
By yearFY2019–FY2024
Revenue
$26.9M
FY2022▲ ×19
Revenue by fiscal year
FY2019−$843K
FY2020$1.0M
FY2021−$1.6M
FY2022$26.9M
FY2023$31.5M
FY2024$83.3M
Expenses
$5.1M
FY2022▲ +447%
Expenses by fiscal year
FY2019$297K
FY2020$70K
FY2021$925K
FY2022$5.1M
FY2023$10.2M
FY2024$17.6M
Net assets
$6.6M
FY2022▲ ×14
Net assets by fiscal year
FY2019−$4.4M
FY2020−$3.0M
FY2021−$540K
FY2022$6.6M
FY2023$32.9M
FY2024$70.3M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CHui Huliau
EINHdr · item D27-4710855
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFMay 2011
Year of formationHdr · item L2010
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CWaianae, HI
NTEE classificationIRS BMFEducation (B82)
WebsiteHdr · item Jwww.huihuliau.com

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$5.1M
Total functional expensesLn 25$5.1M

Financial health

Is it on solid ground?

Program efficiency
100%
of spending reaches programs
Operating runway
1.5mo
months of highly liquid reserves at operating expense rate
Surplus margin
+81%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Total assets
$14.3M
FY2022▲ +171%
Total assets by fiscal year
FY2019−$4.1M
FY2020−$2.7M
FY2021$5.3M
FY2022$14.3M
FY2023$34.3M
FY2024$71.6M
Total liabilities
$7.7M
FY2022▲ +32%
Total liabilities by fiscal year
FY2019$247K
FY2020$313K
FY2021$5.8M
FY2022$7.7M
FY2023$1.4M
FY2024$1.3M
Revenue less expensesPt I · Ln 19$21.9M
Total assetsPt X · Ln 16$14.3M
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$628K
Total assetsLn 16$14.3M
Total liabilitiesLn 26$7.7M
Total net assetsLn 32$6.6M
Months of cash on handcomputed1.5

Statement of Revenue

Part VIII
Program service revenue$28.6M · 106%
Contributions & grants$1.0M · 4%
Program service revenue106%$28.6M
Contributions & grants4%$1.0M
Total revenueLn 12$26.9M

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $628K · Operating expenses/yr $5.1M
1.5 months
Where the money goes
Program services
Program services $5.1M · Total expenses $5.1M
100%
Management & General
Management & general $0 · Total expenses $5.1M
0%
Fundraising
Fundraising $0 · Total expenses $5.1M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $350K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $1.0M · Total revenue $26.9M
4%
Government reliance
Government grants — · Total revenue $26.9M
—
Earned-income share
Program service revenue $28.6M · Total revenue $26.9M
106%
Investment reliance
Investment income −$2.7M · Total revenue $26.9M
-10%
Program self-sufficiency
Program service revenue $28.6M · Total expenses $5.1M
566%
Growth & trend
Revenue growth (YoY)
This year $26.9M · Prior year −$1.6M
Prior-year revenue below floor — showing dollar change
Net-asset trend (YoY)
End of year $6.6M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $26.9M · Expenses $5.1M
+81%
Liabilities-to-Assets
Total liabilities — · Total assets $14.3M
—
Net-asset ratio
Net assets $6.6M · Total assets $14.3M
46%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $14.3M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Adrian Nakea Silva · Reported title BOARD CHAIRMAN · Highest reported compensation $0 · Total expenses $5.1M
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $5.1M
—
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%——
Overhead ratio 0%——
Fundraising cost ratio 0%——
Revenue growth ×19——
Legal fee ratio 5%——
Accounting fee ratio 0.6%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Board Chairman
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chief Executive Officer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chairman
$0Pt VII · Sec A

Adrian Nakea Silva’s $4K as Board Chairman is at the 0th percentile of top reported officer pay among 3684 $10–100M education 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.

See Hui Huliau executive salaries →

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Governance & Policies

Part VI
  • 3Voting board membersPt VI · Ln 1a
  • –Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Empowers Native Hawaiians through education, economic opportunity, and cultural preservation.

Provided by the organization

This section is blank until Hui Huliau claims this page.

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Mission & Programs · Part III

Where the work happens

4 program services account for $10.1M of program spending, described in the organization's own filed words · FY2022.
01

Hui huliau is a native hawaiian organization (nho) founded in 2010. Nho's are nonprofit community service entities which support the native hawaiian community as defined by the small business administration (sba).

$5.0Mprogram expense
02

Hui huliau leased 2.5 acres in waianae in february 2022 and began building a learning center with classrooms and an it lab, an aquaponics farming system, varied fruit trees, and a native plant nursery to serve multiple needs in the waianae community.

$4.8Mprogram expense
03

Hui huliau made multiple cash donations to nonprofit organizations that serve native hawaiians along the waianae coast which directly support keiki (youth) programs, educational programs, financial AWARDS/SCHOLARSHIPS, kupuna (elder) support, koa kahiko (veterans) support, and other projects and programs that preserve the rich hawaiian…

$149Kprogram expense
04

Hui huliau established a grant program for hui huliau hou to provide ongoing support of hui huliau hou's efforts in establishing vocational training programs for underprivileged youth in the waianae community. In 2022 hui huliau contributed $106k in grants to hui huliau hou.

$106Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 73 grants · $2.4M · 2022–2023
Hui Huliau HouHI · FY2023$275,000
Airbridge ReliefTX · FY2023$220,500
NA Kama KaiHI · FY2023$100,000
Ka'ala Farm INCHI · FY2023$100,000
E Ala Voyaging AcademyFY2023$100,000
Waianae Hawaiian Civic ClubHI · FY2023$75,000
Searider Football BoostersHI · FY2023$55,000
Waianae Protestant ChurchHI · FY2023$50,000
Pohai O KamehamehaHI · FY2023$50,000
Malama Learning CenterHI · FY2023$50,000
Westside StrikingHI · FY2023$20,000
University of HawaiiFY2023$16,000
See all 73 grants →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 Latest $83.3M$17.6M+165% 990 PDF
FY2023 $31.5M$10.2M+17% 990 PDF
FY2022 Viewing $26.9M$5.1M×19 990 PDF
FY2021 −$1.6M$925K-262% 990 PDF
FY2020 $1.0M$70K+219% 990 PDF
FY2019 −$843K$297K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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