Puakea Foundation Of Hawaii
Puakea Foundation Of Hawaii reports zero revenue and assets in its latest filing, following a period of declining financial activity.
EIN: 205395153 · Kailua, HI · NTEE: A23 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $6K |
| Program Spending | 80% |
| Net Assets | $92K |
| Transparency Score | 55/100 |
Is Puakea Foundation Of Hawaii Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Puakea Foundation Of Hawaii directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Puakea Foundation Of Hawaii
Puakea Foundation Of Hawaii (EIN: 205395153) is a nonprofit organization based in Kailua, HI, classified under NTEE code A23. 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 Puakea Foundation Of Hawaii's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Puakea Foundation Of Hawaii is a micro nonprofit that has been operating for 17 years, with 9 years of IRS 990 filings on record (2011–2020). Revenue has grown at a compound annual rate of -24.2%.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
| Total Revenue | $6K |
| Total Expenses | $6K |
| Surplus / Deficit | +$340 |
| Total Assets | $92K |
| Net Assets | $92K |
| Operating Margin | 5.6% |
| Months of Reserves | 192.9 months |
Financial Health Grade: A
In 2020, Puakea Foundation Of Hawaii reported a surplus of $340 with revenue exceeding expenses, holds 192.9 months of operating reserves (strong position).
Financial Trends
Over 9 years of filings (2011–2020), Puakea Foundation Of Hawaii's revenue has declined at a compound annual growth rate (CAGR) of -24.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2020 | -90.7% | -90.5% | -1.0% |
| 2019 | -50.7% | -66.4% | +6.3% |
| 2018 | -18.1% | +477.8% | -49.5% |
| 2017 | +399.7% | +9.4% | +382.3% |
| 2016 | -21.8% | -25.3% | +7.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2009 |
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 Puakea Foundation Of Hawaii 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: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Puakea Foundation Of Hawaii 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.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $340, with revenue exceeding expenses.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating a volunteer-led structure and no executive salaries, which is commendable for a nonprofit of its size.
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 Puakea Foundation Of Hawaii's IRS 990 filings:
- Latest filing shows $0 revenue and $0 assets, indicating potential dormancy or cessation of operations.
- Significant decline in revenue from $161,959 in 2017 to $6,074 in 2020, preceding the $0 report.
- Inconsistent financial performance with large fluctuations in revenue and expenses over the years.
Strengths
The following positive indicators were identified for Puakea Foundation Of Hawaii:
- Consistent reporting of 0% officer compensation, indicating a volunteer-driven model.
- Maintained positive net assets for most of its operational history prior to the latest filing.
- History of filing IRS Form 990s, demonstrating a commitment to transparency in previous years.
Frequently Asked Questions about Puakea Foundation Of Hawaii
Is Puakea Foundation Of Hawaii a legitimate charity?
Puakea Foundation Of Hawaii (EIN: 205395153) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 55/100. It has 9 years of IRS 990 filings on record. 3 red flags identified. 3 strengths noted. Financial health grade: A.
How does Puakea Foundation Of Hawaii spend its money?
Puakea Foundation Of Hawaii directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Puakea Foundation Of Hawaii tax-deductible?
Puakea Foundation Of Hawaii is registered as a tax-exempt nonprofit (EIN: 205395153). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Puakea Foundation Of Hawaii's spending goes to programs?
Puakea Foundation Of Hawaii directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Puakea Foundation Of Hawaii compare to similar nonprofits?
With a transparency score of 55/100 (Fair), Puakea Foundation Of Hawaii is near average for NTEE category A23 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Puakea Foundation Of Hawaii located?
Puakea Foundation Of Hawaii is headquartered in Kailua, Hawaii and files with the IRS under EIN 205395153. It is classified under NTEE code A23.
How many years of IRS 990 filings does Puakea Foundation Of Hawaii have?
Puakea Foundation Of Hawaii has 9 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends.
What caused the sudden drop to $0 revenue and assets in the latest reported period?
The provided data does not specify the reason for the sudden cessation of reported financial activity. This could indicate dormancy, dissolution, or a change in reporting status.
How does the organization fund its operations if it has $0 revenue and assets?
With $0 revenue and assets reported, the organization would not be able to fund operations unless there are unreported activities or it is currently inactive.
What are the specific program activities of the Puakea Foundation Of Hawaii?
The NTEE code A23 suggests a focus on 'Botanical Gardens & Arboreta', but specific program details are not available in the provided financial summary.
Filing History
IRS 990 filing history for Puakea Foundation Of Hawaii showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2011–2020), Puakea Foundation Of Hawaii's revenue has declined by 91.8%, moving from $74K to $6K. Total assets increased by 132.4% over the same period, from $40K to $92K. Total functional expenses fell by 88.6%, from $50K to $6K. In its most recent filing year (2020), Puakea Foundation Of Hawaii reported a surplus of $340, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2020 | $6K | $6K | $92K | $0 | — | — |
| 2019 | $65K | $61K | $93K | $1K | — | View 990 |
| 2018 | $133K | $181K | $88K | $493 | — | View 990 |
| 2017 | $162K | $31K | $173K | $739 | — | View 990 |
| 2016 | $32K | $29K | $36K | $317 | — | View 990 |
| 2015 | $41K | $38K | $33K | $0 | — | View 990 |
| 2014 | $34K | $35K | $30K | $0 | — | View 990 |
| 2013 | $40K | $28K | $28K | $782 | — | View 990 |
| 2011 | $74K | $50K | $40K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2020: Revenue of $6K, expenses of $6K, and assets of $92K (revenue -90.7% year-over-year).
- 2019: Revenue of $65K, expenses of $61K, and assets of $93K (revenue -50.7% year-over-year).
- 2018: Revenue of $133K, expenses of $181K, and assets of $88K (revenue -18.1% year-over-year).
- 2017: Revenue of $162K, expenses of $31K, and assets of $173K (revenue +399.7% year-over-year).
- 2016: Revenue of $32K, expenses of $29K, and assets of $36K (revenue -21.8% year-over-year).
- 2015: Revenue of $41K, expenses of $38K, and assets of $33K (revenue +20.3% year-over-year).
- 2014: Revenue of $34K, expenses of $35K, and assets of $30K (revenue -13.6% year-over-year).
- 2013: Revenue of $40K, expenses of $28K, and assets of $28K (revenue -46.1% year-over-year).
- 2011: Revenue of $74K, expenses of $50K, and assets of $40K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Puakea Foundation Of Hawaii:
Data Sources and Methodology
This transparency report for Puakea Foundation Of Hawaii 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.