Kanaka Aupuni A Niihau Aloha

Kanaka Aupuni A Niihau Aloha maintains stable assets despite recent operational deficits and no reported officer compensation.

EIN: 203044246 · Kekaha, HI · NTEE: B112 · Updated: 2026-03-28

$212KRevenue

$1.9MAssets

85/100Mission Score (Excellent)

B112

About Kanaka Aupuni A Niihau Aloha

Kanaka Aupuni A Niihau Aloha (EIN: 203044246) is a nonprofit organization based in Kekaha, HI, classified under NTEE code B112. The organization reported total revenue of $212K and total assets of $1.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kanaka Aupuni A Niihau Aloha's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Kanaka Aupuni A Niihau Aloha demonstrates a consistent operational pattern, with revenues generally covering expenses, though recent years (2022 and 2023) show expenses exceeding revenue, leading to a decrease in net assets. For instance, in 2023, expenses were $163,909 against revenues of $127,560, and in 2022, expenses were $262,180 against revenues of $192,184. The organization's assets have fluctuated, peaking in 2021 at $2,227,446 but declining to $1,917,046 in 2023. A significant portion of its assets are offset by liabilities, which have consistently been high, often exceeding assets in earlier years, though a positive net asset position has been maintained since 2020. The consistent reporting of 0% officer compensation across all filings indicates a commitment to minimizing administrative overhead in this area, contributing positively to transparency and efficiency.

The organization's financial health appears stable, albeit with recent operational deficits. The substantial asset base, even with high liabilities, provides a buffer. The lack of reported officer compensation is a strong indicator of efficient use of funds for its mission. However, without a detailed breakdown of expenses into program, administrative, and fundraising categories in the provided data, a precise assessment of spending efficiency is challenging. The consistent filing of IRS 990s over 11 periods reflects good transparency practices.

Overall, Kanaka Aupuni A Niihau Aloha appears to be a financially stable organization with a strong commitment to minimizing executive costs. While recent years show a slight operational deficit, its substantial assets and consistent reporting suggest a well-managed entity. Further detailed expense breakdowns would enhance the assessment of its spending efficiency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Kanaka Aupuni A Niihau Aloha with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Kanaka Aupuni A Niihau Aloha allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported at 0% across all 11 filings, indicating that no officers receive compensation from the organization, which is highly favorable for resource allocation to its mission.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Kanaka Aupuni A Niihau Aloha's IRS 990 filings:

Expenses exceeded revenue in the last two reported periods (2022 and 2023), indicating operational deficits.
High liabilities consistently offset a significant portion of assets, though net assets remain positive in recent years.

Strengths

The following positive indicators were identified for Kanaka Aupuni A Niihau Aloha:

Consistent 0% officer compensation across all filings, indicating efficient use of funds for mission.
Long history of IRS 990 filings (11 periods), demonstrating strong transparency.
Substantial asset base (e.g., $1,917,046 in 2023) provides financial stability.
Generally stable revenue streams over the past decade, with some fluctuations.

Frequently Asked Questions about Kanaka Aupuni A Niihau Aloha

Is Kanaka Aupuni A Niihau Aloha financially sustainable given recent operational deficits?

While the organization has experienced operational deficits in 2022 ($69,996) and 2023 ($36,349), its substantial asset base (e.g., $1,917,046 in 2023) provides a buffer, suggesting it can absorb these short-term deficits. However, sustained deficits without corresponding revenue growth could impact long-term sustainability.

What is the nature of the organization's high liabilities?

The provided data indicates high liabilities, such as $1,531,781 in 2023 and $1,634,630 in 2022. Without further detail from the 990 filings, it's unclear if these are program-related, debt, or other obligations. Understanding the composition of these liabilities is crucial for a complete financial picture.

How does the organization fund its operations without officer compensation?

The consistent 0% officer compensation suggests that leadership may be volunteer-based or compensated through other means not reported as officer compensation on the 990, or that the organization operates with very lean administrative staff. This practice significantly reduces overhead.

Filing History

IRS 990 filing history for Kanaka Aupuni A Niihau Aloha showing financial trends over 11 years of public records:

Over 11 years of IRS 990 filings (2013–2023), Kanaka Aupuni A Niihau Aloha's revenue has declined by 38.6%, moving from $208K to $128K. Total assets increased by 36872.9% over the same period, from $5K to $1.9M. Total functional expenses fell by 20.1%, from $205K to $164K. In its most recent filing year (2023), Kanaka Aupuni A Niihau Aloha reported a deficit of $36K, with expenses exceeding revenue. The organization holds $1.5M in liabilities against $1.9M in assets (debt-to-asset ratio: 79.9%), resulting in net assets of $385K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$128K	$164K	$1.9M	$1.5M	—	View 990
2022	$192K	$262K	$2.0M	$1.6M	—	View 990
2021	$806K	$348K	$2.2M	$1.8M	—	View 990
2020	$313K	$302K	$1.7M	$1.7M	—	View 990
2019	$280K	$274K	$1.6M	$1.6M	—	View 990
2018	$351K	$337K	$1.7M	$1.7M	—	View 990
2017	$275K	$312K	$1.6M	$1.6M	—	View 990
2016	$259K	$267K	$1.5M	$1.5M	—	View 990
2015	$224K	$227K	$340	$0	—	View 990
2014	$251K	$250K	$4K	$0	—	View 990
2013	$208K	$205K	$5K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $128K, expenses of $164K, and assets of $1.9M (revenue -33.6% year-over-year).
2022: Revenue of $192K, expenses of $262K, and assets of $2.0M (revenue -76.2% year-over-year).
2021: Revenue of $806K, expenses of $348K, and assets of $2.2M (revenue +157.2% year-over-year).
2020: Revenue of $313K, expenses of $302K, and assets of $1.7M (revenue +11.7% year-over-year).
2019: Revenue of $280K, expenses of $274K, and assets of $1.6M (revenue -20.0% year-over-year).
2018: Revenue of $351K, expenses of $337K, and assets of $1.7M (revenue +27.6% year-over-year).
2017: Revenue of $275K, expenses of $312K, and assets of $1.6M (revenue +5.9% year-over-year).
2016: Revenue of $259K, expenses of $267K, and assets of $1.5M (revenue +15.8% year-over-year).
2015: Revenue of $224K, expenses of $227K, and assets of $340 (revenue -10.7% year-over-year).
2014: Revenue of $251K, expenses of $250K, and assets of $4K (revenue +20.8% year-over-year).
2013: Revenue of $208K, expenses of $205K, and assets of $5K.

Data Sources and Methodology

This transparency report for Kanaka Aupuni A Niihau Aloha is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.