Makana Aloha Foundation
Makana Aloha Foundation maintains strong assets and zero officer compensation despite fluctuating revenues.
EIN: 208877756 · Kailua, HI · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.1M |
| Total Expenses | $422K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $5 |
| Net Assets | $5.4M |
| Transparency Score | 90/100 |
Is Makana Aloha Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Makana Aloha Foundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Makana Aloha Foundation
Makana Aloha Foundation (EIN: 208877756) is a nonprofit organization based in Kailua, HI, classified under NTEE code T22. The organization reported total revenue of $1.1M and total assets of $5.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Makana Aloha Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Makana Aloha Foundation is a mid-size nonprofit that has been operating for 18 years, with 10 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 9.9%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $476K |
| Total Expenses | $422K |
| Surplus / Deficit | +$53K |
| Total Assets | $5.4M |
| Total Liabilities | $1 |
| Net Assets | $5.4M |
| Operating Margin | 11.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 153.8 months |
Financial Health Grade: A
In 2024, Makana Aloha Foundation reported a surplus of $53K with revenue exceeding expenses, holds 153.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2012–2024), Makana Aloha Foundation's revenue has grown at a compound annual growth rate (CAGR) of 9.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +106.0% | -7.6% | +1.0% |
| 2023 | -26.2% | +15.7% | -4.0% |
| 2022 | -26.2% | +11.8% | -1.4% |
| 2020 | -123.2% | -2.1% | -4.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Makana Aloha Foundation with a Mission Score of 90 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Makana Aloha Foundation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $53K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Makana Aloha Foundation consistently reports 0% officer compensation across all available filings, indicating a strong commitment to directing funds towards its mission rather than executive salaries, which is excellent for an organization of its size with over $5 million in assets.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Makana Aloha Foundation's IRS 990 filings:
- Significant revenue fluctuations, including a negative revenue period in 2020 ($ -61,664), which could indicate reliance on volatile funding sources or investment performance.
Strengths
The following positive indicators were identified for Makana Aloha Foundation:
- 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.
Frequently Asked Questions about Makana Aloha Foundation
Is Makana Aloha Foundation a legitimate charity?
Makana Aloha Foundation (EIN: 208877756) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 90/100. It has 10 years of IRS 990 filings on record. Total revenue: $1.1M. 1 red flag identified. 4 strengths noted. Financial health grade: A.
How does Makana Aloha Foundation spend its money?
Makana Aloha Foundation directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Makana Aloha Foundation tax-deductible?
Makana Aloha Foundation is registered as a tax-exempt nonprofit (EIN: 208877756). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Makana Aloha Foundation CEO make?
Makana Aloha Foundation's highest-compensated officer earns $5 annually. The organization reported $1.1M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Makana Aloha Foundation's spending goes to programs?
Makana Aloha Foundation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Makana Aloha Foundation compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Makana Aloha Foundation is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Makana Aloha Foundation located?
Makana Aloha Foundation is headquartered in Kailua, Hawaii and files with the IRS under EIN 208877756. It is classified under NTEE code T22.
How many years of IRS 990 filings does Makana Aloha Foundation have?
Makana Aloha Foundation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.1M in total revenue.
Is Makana Aloha Foundation a good charity?
Based on the available financial data, Makana Aloha Foundation appears to be a good charity. It maintains a strong asset base ($5,133,781 latest assets), consistently reports zero officer compensation, and has minimal liabilities, indicating sound financial management and a commitment to its mission.
How does Makana Aloha Foundation manage its finances given revenue fluctuations?
The foundation manages revenue fluctuations by maintaining a substantial asset base (e.g., $5,414,815 in 202403). In years where expenses exceeded revenue (e.g., 202303 with $231,015 revenue vs. $457,131 expenses), the organization likely draws from its endowment or investment returns to cover operational costs, demonstrating financial resilience.
What is the trend in Makana Aloha Foundation's assets?
Makana Aloha Foundation's assets have remained consistently strong, generally above $5 million, over the past decade. While there are minor fluctuations (e.g., from $5,999,782 in 201503 to $5,414,815 in 202403), the overall trend shows a stable and substantial financial foundation.
Filing History
IRS 990 filing history for Makana Aloha Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2012–2024), Makana Aloha Foundation's revenue has grown by 211.4%, moving from $153K to $476K. Total assets decreased by 3.9% over the same period, from $5.6M to $5.4M. Total functional expenses rose by 12.8%, from $375K to $422K. In its most recent filing year (2024), Makana Aloha Foundation reported a surplus of $53K, with revenue exceeding expenses. The organization holds $1 in liabilities against $5.4M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $5.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $476K | $422K | $5.4M | $1 | — | — |
| 2023 | $231K | $457K | $5.4M | $1 | — | View 990 |
| 2022 | $313K | $395K | $5.6M | $1 | — | View 990 |
| 2021 | $424K | $353K | $5.7M | $1 | — | — |
| 2020 | $-61,664 | $369K | $5.6M | $1 | — | — |
| 2016 | $266K | $377K | $5.9M | $1 | — | View 990 |
| 2015 | $556K | $442K | $6.0M | $1 | — | View 990 |
| 2014 | $636K | $333K | $5.9M | $1 | — | View 990 |
| 2013 | $377K | $431K | $5.6M | $1 | — | View 990 |
| 2012 | $153K | $375K | $5.6M | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $476K, expenses of $422K, and assets of $5.4M (revenue +106.0% year-over-year).
- 2023: Revenue of $231K, expenses of $457K, and assets of $5.4M (revenue -26.2% year-over-year).
- 2022: Revenue of $313K, expenses of $395K, and assets of $5.6M (revenue -26.2% year-over-year).
- 2021: Revenue of $424K, expenses of $353K, and assets of $5.7M.
- 2020: Revenue of $-61,664, expenses of $369K, and assets of $5.6M (revenue -123.2% year-over-year).
- 2016: Revenue of $266K, expenses of $377K, and assets of $5.9M (revenue -52.1% year-over-year).
- 2015: Revenue of $556K, expenses of $442K, and assets of $6.0M (revenue -12.6% year-over-year).
- 2014: Revenue of $636K, expenses of $333K, and assets of $5.9M (revenue +68.8% year-over-year).
- 2013: Revenue of $377K, expenses of $431K, and assets of $5.6M (revenue +146.5% year-over-year).
- 2012: Revenue of $153K, expenses of $375K, and assets of $5.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Makana Aloha Foundation:
Data Sources and Methodology
This transparency report for Makana Aloha Foundation 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.