Moku O Keawe Foundation
Moku O Keawe Foundation shows fluctuating revenue, consistent liabilities exceeding assets, and zero officer compensation.
EIN: 204766409 · Kamuela, HI · NTEE: A20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $71K |
| Program Spending | 70% |
| Net Assets | $-75,093 |
| Transparency Score | 55/100 |
Is Moku O Keawe Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Moku O Keawe Foundation directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Moku O Keawe Foundation
Moku O Keawe Foundation (EIN: 204766409) is a nonprofit organization based in Kamuela, HI, classified under NTEE code A20. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Moku O Keawe Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Moku O Keawe Foundation is a micro nonprofit that has been operating for 18 years, with 4 years of IRS 990 filings on record (2012–2015). Revenue has grown at a compound annual rate of -13.0%.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
| Total Revenue | $75K |
| Total Expenses | $71K |
| Surplus / Deficit | +$4K |
| Total Assets | $17K |
| Total Liabilities | $92K |
| Net Assets | $-75,093 |
| Operating Margin | 5.4% |
| Debt-to-Asset Ratio | 539.2% |
| Months of Reserves | 2.9 months |
Financial Health Grade: B
In 2015, Moku O Keawe Foundation reported a surplus of $4K with revenue exceeding expenses, holds 2.9 months of operating reserves (limited), has a debt-to-asset ratio of 539.2% (high leverage).
Financial Trends
Over 4 years of filings (2012–2015), Moku O Keawe Foundation's revenue has declined at a compound annual growth rate (CAGR) of -13.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2015 | +45.6% | -17.4% | +140.5% |
| 2014 | -49.3% | +22.5% | -37.4% |
| 2013 | -10.7% | -54.6% | +121.8% |
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 Moku O Keawe Foundation with a Mission Score of 55 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Moku O Keawe Foundation allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $4K, with revenue exceeding expenses.
- Debt-to-asset ratio: 539.2%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries or other compensation were paid to its officers, which is a positive for resource allocation.
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 Moku O Keawe Foundation's IRS 990 filings:
- Consistent liabilities significantly exceeding assets (e.g., $92,190 liabilities vs. $17,097 assets in 2015).
- Latest filing shows $0 revenue and $0 assets, indicating potential dormancy or cessation of operations.
- Expenses frequently exceeded revenue in multiple periods (e.g., $85,496 expenses vs. $51,270 revenue in 2014), leading to net asset depletion.
Strengths
The following positive indicators were identified for Moku O Keawe Foundation:
- Consistent filing of IRS Form 990s, demonstrating basic transparency.
- Zero officer compensation reported across all available filings, indicating efficient use of funds regarding executive pay.
Frequently Asked Questions about Moku O Keawe Foundation
Is Moku O Keawe Foundation a legitimate charity?
Moku O Keawe Foundation (EIN: 204766409) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 55/100. It has 4 years of IRS 990 filings on record. 3 red flags identified. 2 strengths noted. Financial health grade: B.
How does Moku O Keawe Foundation spend its money?
Moku O Keawe Foundation directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to Moku O Keawe Foundation tax-deductible?
Moku O Keawe Foundation is registered as a tax-exempt nonprofit (EIN: 204766409). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Moku O Keawe Foundation's spending goes to programs?
Moku O Keawe Foundation directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
How does Moku O Keawe Foundation compare to similar nonprofits?
With a transparency score of 55/100 (Fair), Moku O Keawe Foundation is near average for NTEE category A20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Moku O Keawe Foundation located?
Moku O Keawe Foundation is headquartered in Kamuela, Hawaii and files with the IRS under EIN 204766409. It is classified under NTEE code A20.
How many years of IRS 990 filings does Moku O Keawe Foundation have?
Moku O Keawe Foundation has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
What is the reason for the significant liabilities consistently exceeding assets?
The provided data consistently shows liabilities far outweighing assets (e.g., $92,190 liabilities vs. $17,097 assets in 2015), which could indicate significant debt, deferred revenue, or other obligations that impact the organization's financial stability.
Why does the latest filing show $0 revenue and $0 assets?
The latest available data indicates zero revenue and zero assets, which could suggest the organization is dormant, has ceased operations, or has undergone a significant restructuring not reflected in prior filings. This requires further inquiry into its current operational status.
What is the detailed breakdown of expenses (program, admin, fundraising)?
Without a detailed breakdown of expenses from the IRS 990 forms, it's challenging to precisely evaluate the organization's spending efficiency and how much directly supports its programs versus administrative or fundraising costs.
Filing History
IRS 990 filing history for Moku O Keawe Foundation showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2012–2015), Moku O Keawe Foundation's revenue has declined by 34.1%, moving from $113K to $75K. Total assets increased by 234% over the same period, from $5K to $17K. Total functional expenses fell by 54.1%, from $154K to $71K. In its most recent filing year (2015), Moku O Keawe Foundation reported a surplus of $4K, with revenue exceeding expenses. The organization holds $92K in liabilities against $17K in assets (debt-to-asset ratio: 539.2%), resulting in net assets of $-75,093.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2015 | $75K | $71K | $17K | $92K | — | View 990 |
| 2014 | $51K | $85K | $7K | $86K | — | View 990 |
| 2013 | $101K | $70K | $11K | $56K | — | View 990 |
| 2012 | $113K | $154K | $5K | $81K | — | View 990 |
Year-by-Year Financial Summary
- 2015: Revenue of $75K, expenses of $71K, and assets of $17K (revenue +45.6% year-over-year).
- 2014: Revenue of $51K, expenses of $85K, and assets of $7K (revenue -49.3% year-over-year).
- 2013: Revenue of $101K, expenses of $70K, and assets of $11K (revenue -10.7% year-over-year).
- 2012: Revenue of $113K, expenses of $154K, and assets of $5K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Moku O Keawe Foundation:
Data Sources and Methodology
This transparency report for Moku O Keawe 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.