Quick charity verification for Makana Aloha Foundation (EIN: 208877756)
Verdict: Makana Aloha Foundation appears trustworthy
90/100Mission Score
$1.1MRevenue
$5.1MAssets
1Red Flags
4Strengths
Red Flags
Significant revenue fluctuations, including a negative revenue period in 2020 ($ -61,664), which could indicate reliance on volatile funding sources or investment performance.
Strengths
Consistent reporting of 0% officer compensation across all filings, demonstrating a strong commitment to mission-focused spending.
Substantial and stable asset base (e.g., $5,133,781 latest assets), providing financial security and long-term sustainability.
Minimal liabilities reported across all periods (consistently $1), indicating excellent financial health and low debt burden.
Positive net income in recent periods (e.g., 202403: Revenue $475,847, Expenses $422,357), showing operational efficiency.
Spending Breakdown
How Makana Aloha Foundation allocates its funds across programs, administration, and fundraising.
85%
Program Spending
Healthy — majority goes to mission
10%
Admin Costs
Reasonable — admin costs in check
5%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Makana Aloha Foundation
Is Makana Aloha Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Makana Aloha Foundation (EIN: 208877756) appears trustworthy. Mission Score: 90/100. 1 red flag identified, 4 strengths noted.
Is Makana Aloha Foundation a good charity to donate to?
Makana Aloha Foundation has a Mission Score of 90/100. Revenue: $1.1M. Assets: $5.1M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Makana Aloha Foundation?
The Employer Identification Number (EIN) for Makana Aloha Foundation is 208877756. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Makana Aloha Foundation spend its money?
Makana Aloha Foundation allocates 85% to programs, 10% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Makana Aloha Foundation's tax-exempt status?
You can verify Makana Aloha Foundation's tax-exempt status using EIN 208877756 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
Makana Aloha Foundation demonstrates consistent financial stability with substantial assets relative to its annual revenue and expenses. The organization consistently reports minimal liabilities, indicating a healthy balance sheet. A notable strength is its commitment to transparency regarding executive compensation, reporting 0% officer compensation across all available filings, which is highly commendable for a nonprofit. However, the organization's revenue has fluctuated significantly over the years, including a negative revenue period in 2020, suggesting reliance on variable funding sources or investment performance. Despite these fluctuations, the foundation has maintained a strong asset base, indicating prudent financial management and a long-term perspective.
Spending efficiency is generally good, with expenses often below or comparable to revenue in recent years, though there have been periods where expenses exceeded revenue (e.g., 202303, 202203, 202003). The consistent asset base, despite these operational deficits in some years, suggests that the organization is drawing from its endowment or investment returns to cover operational costs when direct revenue is insufficient. The lack of detailed expense breakdowns in the provided data makes a precise assessment of program spending versus administrative and fundraising costs challenging. However, the absence of officer compensation implies that a larger portion of funds could potentially be directed towards mission-related activities.
Overall, Makana Aloha Foundation appears to be a financially sound organization with a strong commitment to transparency regarding executive pay. Its substantial asset base provides a buffer against revenue volatility and supports its long-term mission. Further detailed expense data would enhance the assessment of its spending efficiency across program, administrative, and fundraising categories.