Iwikua EIN 47-5593452

Iwikua

EIN  47-5593452 Public charity (501(c)(3)) Waimea, HI
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Size
$100K–1M
What they do
Teaches sustainable farming, wellness, and cultural learning for community growth.
Leadership
Joshua Mori · Executive Director · $93K
Money in and out
$567K revenue, $643K expenses
Bottom line
45% program efficiency

Teaches sustainable farming, wellness, and cultural learning for community growth. For fiscal year 2024 it reported $567K in revenue, $643K in expenses, and $501K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$567K
Pt VIII · Ln 12
Total expenses
$643K
Pt IX · Ln 25
Net assets
$501K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$75K
Where spending went · Part IX cols B–D
Program services $0.45 Management & general $0.55
Program efficiency
45%
of spending reaches programs▼ -31% vs prior filing year
Operating runway
9.4mo
months of highly liquid reserves at operating expense rate▼ -24% vs prior filing year
Surplus margin
-13%
revenue over expenses, this year▼ -136% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$567K
FY2024▼ -36%
Expenses
$643K
FY2024▲ +14%
Total assets
$504K
FY2024▼ -13%
Total liabilities
$3K
FY2024
Total revenue
$567K
Pt VIII · Ln 12
Total expenses
$643K
Pt IX · Ln 25
Net assets
$501K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$75K
Total assetsPt X · Ln 16$504K
Program-expense ratioPt IX · col B45%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $290K of program spending, described in the organization's own filed words · FY2024.
01

Iwikua has a holistic view of wellness which integrates cultural connection as well as mental and physical strength. Our community health facility, makana training center (MTC), is open to members each day and also provides weekly group fitness classes.

$185Kprogram expense
02

Na mahi ho'oko a'e is the educational farm program of iwikua that focuses on sustainable food production, integrating traditional hawaiian gardening techniques with modern technology through the operation of our large-scale aquaponics system and in-ground crops.

$99Kprogram expense
03

Iwi camp is focused on integrating important cultural protocols and lessons with hawaiian language, and implementing ancestral farming methodology and values. In previous years, iwi camp was focused on cultural exchange between our youth and other indigenous communities.

$6Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CIwikua
EINHdr · item D47-5593452
Principal addressHdr · item CWaimea, HI
WebsiteHdr · item Jwww.iwikua.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCommunity Development (S99)
Ruling yearIRS BMFMar 2017

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$93,180Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Joshua Mori’s $93K as Executive Director is at the 68th percentile of top reported officer pay among 1711 $100K–1M community development 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

NameFY2024FY2021
Joshua Mori$93,180
Joshua Mori$42,290

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$405K · 71%
Other revenue$96K · 17%
Program service revenue$66K · 12%
Contributions & grants71%$405K
Other revenue17%$96K
Program service revenue12%$66K
Investment income$515
Total revenueLn 12$567K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.45 Management & general $0.55
Program services45%$290K
Management & general55%$353K
Total functional expensesLn 25$643K

Balance Sheet

Part X · end of year
CashLn 1$504K
Total assetsLn 16$504K
Total liabilitiesLn 26$3K
Total net assetsLn 32$501K
Months of cash on handcomputed9.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $504K · Operating expenses/yr $643K
9.4 months
Where the money goes
Program services
Program services $290K · Total expenses $643K
45%
Management & General
Management & general $353K · Total expenses $643K
55%
Fundraising
Fundraising $0 · Total expenses $643K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $559K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $405K · Total revenue $567K
71%
Government reliance
Government grants $0 · Total revenue $567K
0%
Earned-income share
Program service revenue $66K · Total revenue $567K
12%
Investment reliance
Investment income $515 · Total revenue $567K
0%
Program self-sufficiency
Program service revenue $66K · Total expenses $643K
10%
Growth & trend
Revenue growth (YoY)
This year $567K · Prior year $891K
-36%
Revenue CAGR
FY2020 $84K · FY2024 $567K
+61%
Net-asset trend (YoY)
End of year $501K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $567K · Expenses $643K
-13%
Liabilities-to-Assets
Total liabilities — · Total assets $504K
Net-asset ratio
Net assets $501K · Total assets $504K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $504K
0%
People & payroll
Highest Reported Total Compensation
Individual Joshua Mori · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $93K · Total expenses $643K
14%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $280K · Total expenses $643K
44%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 45%
Overhead ratio 55%
Fundraising cost ratio 0%
Revenue growth -36%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising fee ratio 0%

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 · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$3K

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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)$567K revenue · viewing · ⤓ 990 PDF
FY2023$891K revenue · ⤓ 990 PDF
FY2022$595K revenue · ⤓ 990 PDF
FY2021$233K revenue · ⤓ 990 PDF
FY2020$84K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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