Hookuaaina EIN 45-2517616

Hookuaaina FY2020 filing

EIN  45-2517616 Public charity (501(c)(3)) Kailua, HI
Form 990 (PDF)
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Size
$1–10M
What they do
Teaches Hawaiian culture and environmental stewardship through hands-on farm experiences.
Leadership
Dean Wilhelm · Executive Director · $91K
Money in and out
$761K revenue, $690K expenses
Bottom line
75% program efficiency

Teaches Hawaiian culture and environmental stewardship through hands-on farm experiences. For fiscal year 2020 it reported $761K in revenue, $690K in expenses, and $885K in net assets.Pt I

Where the money goes · FY2020
Total revenue
$761K
Pt VIII · Ln 12
Total expenses
$690K
Pt IX · Ln 25
Net assets
$885K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $71K
Where spending went · Part IX cols B–D
Program services $0.75 Management & general $0.21 Fundraising $0.04
Program efficiency
75%
of spending reaches programs
Operating runway
15.2mo
months of highly liquid reserves at operating expense rate
Surplus margin
+9%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Revenue
$761K
FY2020
Expenses
$690K
FY2020
Total assets
$964K
FY2020
Total liabilities
$79K
FY2020
Total revenue
$761K
Pt VIII · Ln 12
Total expenses
$690K
Pt IX · Ln 25
Net assets
$885K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$71K
Total assetsPt X · Ln 16$964K
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

2 program services account for $518K of program spending, described in the organization's own filed words · FY2020.
01

At Risk Youth Mentoring Program

This program is our primary program. At risk high school students are identified and referred by their schools. The students earn credits while working a traditional taro farm. They are mentored in life skills, work ethic, and job skills. Program activities are centered on the traditional hawaiian practice of cultivating kalo.

$259Kprogram expense
02

Outdoor Learning Center/Education

Ho'okua'aina provides an ideal outdoor learning classroom for students and schools from elementary up through the university level. Ho'okua'aina co-founder dean wilhelm is a certified department of education teacher with nearly 15 years of experience in the classroom.

$259Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CHookuaaina
EINHdr · item D45-2517616
Principal addressHdr · item CKailua, HI
WebsiteHdr · item Jwww.hookuaaina.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A23)
Ruling yearIRS BMFOct 2011

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$90,554Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Dean Wilhelm’s $107K as Co-Executive Director is at the 38th percentile of top reported officer pay among 3916 $1–10M arts & culture 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Dean Wilhelm$107,200$95,937$92,735$92,631$90,554
Michele Wilhelm$101,725

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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Statement of Revenue

Part VIII
Contributions & grants$675K · 89%
Other revenue$79K · 10%
Program service revenue$7K · 1%
Contributions & grants89%$675K
Other revenue10%$79K
Program service revenue1%$7K
— government grantsLn 1e$138K
Total revenueLn 12$761K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.21 Fundraising $0.04
Program services75%$518K
Management & general21%$144K
Fundraising4%$28K
Total functional expensesLn 25$690K

Balance Sheet

Part X · end of year
CashLn 1$874K
Total assetsLn 16$964K
Total liabilitiesLn 26$79K
Total net assetsLn 32$885K
Months of cash on handcomputed15.2

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $874K · Operating expenses/yr $690K
15.2 months
Where the money goes
Program services
Program services $518K · Total expenses $690K
75%
Management & General
Management & general $144K · Total expenses $690K
21%
Fundraising
Fundraising $28K · Total expenses $690K
4%
Cost to raise $1
Fundraising expense $28K · Solicited contributions $537K
$0.05 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $675K · Total revenue $761K
89%
Government reliance
Government grants $138K · Total revenue $761K
18%
Earned-income share
Program service revenue $7K · Total revenue $761K
1%
Investment reliance
Investment income $0 · Total revenue $761K
0%
Program self-sufficiency
Program service revenue $7K · Total expenses $690K
1%
Growth & trend
Revenue growth (YoY)
This year $761K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $885K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $761K · Expenses $690K
+9%
Liabilities-to-Assets
Total liabilities — · Total assets $964K
Net-asset ratio
Net assets $885K · Total assets $964K
92%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $964K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Dean Wilhelm · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $91K · Total expenses $690K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $487K · Total expenses $690K
71%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 75%
Overhead ratio 21%
Fundraising cost ratio 4%
Legal fee ratio 0%
Accounting fee ratio 4%

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.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 1 grant · $9K · 2024–2024
Unitemized GrantFY2024$9,031

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$1.1M revenue · ⤓ 990 PDF
FY2023$933K revenue · ⤓ 990 PDF
FY2022$658K revenue · ⤓ 990 PDF
FY2021$1.2M revenue · ⤓ 990 PDF
FY2020$761K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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