Sanctuary Of Mana Kea Gardens
Sanctuary Of Mana Kea Gardens faces declining revenue and significant liabilities, with assets unable to cover obligations.
EIN: 161685606 · Honaunau, HI · NTEE: X21 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $34K |
| Total Expenses | $36K |
| Program Spending | 80% |
| Net Assets | $-43,159 |
| Transparency Score | 45/100 |
Is Sanctuary Of Mana Kea Gardens Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Sanctuary Of Mana Kea Gardens directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Sanctuary Of Mana Kea Gardens
Sanctuary Of Mana Kea Gardens (EIN: 161685606) is a nonprofit organization based in Honaunau, HI, classified under NTEE code X21. The organization reported total revenue of $34K and total assets of $1 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sanctuary Of Mana Kea Gardens's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sanctuary Of Mana Kea Gardens is a micro nonprofit that has been operating for 21 years, with 11 years of IRS 990 filings on record (2012–2022). Revenue has grown at a compound annual rate of -3.0%.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
| Total Revenue | $35K |
| Total Expenses | $36K |
| Surplus / Deficit | $-945 |
| Total Assets | $841 |
| Total Liabilities | $44K |
| Net Assets | $-43,159 |
| Operating Margin | -2.7% |
| Debt-to-Asset Ratio | 5231.9% |
| Months of Reserves | 0.3 months |
Financial Health Grade: D
In 2022, Sanctuary Of Mana Kea Gardens reported a deficit of $945 with expenses exceeding revenue, holds 0.3 months of operating reserves (limited), has a debt-to-asset ratio of 5231.9% (high leverage).
Financial Trends
Over 11 years of filings (2012–2022), Sanctuary Of Mana Kea Gardens's revenue has declined at a compound annual growth rate (CAGR) of -3.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -61.0% | -59.6% | -52.9% |
| 2021 | -15.5% | -16.5% | -96.0% |
| 2020 | -43.8% | -43.7% | +4307.1% |
| 2019 | +105.7% | +107.2% | -39.3% |
| 2018 | +13.2% | +11.1% | +64.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 7000 |
| IRS Ruling Date | 2005 |
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 Sanctuary Of Mana Kea Gardens with a Mission Score of 45 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, Sanctuary Of Mana Kea Gardens 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 (2022)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $945, with expenses exceeding revenue.
- Debt-to-asset ratio: 5231.9%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership may be entirely volunteer-based or compensated through non-officer roles, which is unusual for an organization with its level of revenue.
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 Sanctuary Of Mana Kea Gardens's IRS 990 filings:
- Significant and persistent liabilities ($44,000 from 2020-2022) far exceeding assets (e.g., $841 in 2022).
- Consistent operational deficits in recent years (e.g., 2022: expenses $36,144 vs. revenue $35,199).
- Sharp decline in revenue from $189,925 in 2019 to $35,199 in 2022, indicating financial instability.
- Very low asset base ($1 in current data, $841 in 2022) relative to liabilities and historical revenue.
Strengths
The following positive indicators were identified for Sanctuary Of Mana Kea Gardens:
- No reported officer compensation, suggesting a volunteer-driven leadership model.
- History of operations since at least 2013, indicating longevity.
Frequently Asked Questions about Sanctuary Of Mana Kea Gardens
Is Sanctuary Of Mana Kea Gardens a legitimate charity?
Based on AI analysis of IRS 990 filings, Sanctuary Of Mana Kea Gardens (EIN: 161685606) significant concerns. Mission Score: 45/100. 4 red flags identified, 2 strengths noted.
How does Sanctuary Of Mana Kea Gardens spend its money?
Sanctuary Of Mana Kea Gardens directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Sanctuary Of Mana Kea Gardens tax-deductible?
Sanctuary Of Mana Kea Gardens is registered as a tax-exempt nonprofit (EIN: 161685606). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Sanctuary Of Mana Kea Gardens's spending goes to programs?
Sanctuary Of Mana Kea Gardens directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Sanctuary Of Mana Kea Gardens compare to similar nonprofits?
With a transparency score of 45/100 (Fair), Sanctuary Of Mana Kea Gardens is near average for NTEE category X21 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Sanctuary Of Mana Kea Gardens located?
Sanctuary Of Mana Kea Gardens is headquartered in Honaunau, Hawaii and files with the IRS under EIN 161685606. It is classified under NTEE code X21.
How many years of IRS 990 filings does Sanctuary Of Mana Kea Gardens have?
Sanctuary Of Mana Kea Gardens has 11 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 $34K in total revenue.
How does Sanctuary Of Mana Kea Gardens plan to address its persistent $44,000 liability, given its low asset base?
The organization's financial statements from 2020-2022 consistently show $44,000 in liabilities against very low assets (e.g., $841 in 2022). Without further information, it's unclear how these liabilities are being managed or if they represent long-term debt that is not being actively reduced.
What specific programs does Sanctuary Of Mana Kea Gardens operate, and what is their impact?
The provided financial data does not detail specific programs or their outcomes. A deeper dive into their public communications or program reports would be necessary to understand their mission-related activities and impact.
Why has the organization's revenue significantly declined from $189,925 in 2019 to $35,199 in 2022?
The financial filings show a sharp decrease in revenue over recent years. The reasons for this decline are not apparent from the IRS 990 data alone and could be due to various factors such as reduced donations, grants, or changes in operational scope.
Filing History
IRS 990 filing history for Sanctuary Of Mana Kea Gardens showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2012–2022), Sanctuary Of Mana Kea Gardens's revenue has declined by 26.1%, moving from $48K to $35K. Total assets increased by 749.5% over the same period, from $99 to $841. Total functional expenses fell by 24.7%, from $48K to $36K. In its most recent filing year (2022), Sanctuary Of Mana Kea Gardens reported a deficit of $945, with expenses exceeding revenue. The organization holds $44K in liabilities against $841 in assets (debt-to-asset ratio: 5231.9%), resulting in net assets of $-43,159.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2022 | $35K | $36K | $841 | $44K | — | View 990 |
| 2021 | $90K | $89K | $2K | $44K | — | View 990 |
| 2020 | $107K | $107K | $45K | $44K | — | — |
| 2019 | $190K | $190K | $1K | $0 | — | View 990 |
| 2018 | $92K | $92K | $2K | $0 | — | View 990 |
| 2017 | $82K | $83K | $1K | $0 | — | View 990 |
| 2016 | $71K | $70K | $2K | $0 | — | View 990 |
| 2015 | $64K | $63K | $615 | $0 | — | View 990 |
| 2014 | $49K | $49K | $291 | $0 | — | View 990 |
| 2013 | $39K | $39K | $25 | $0 | — | View 990 |
| 2012 | $48K | $48K | $99 | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $35K, expenses of $36K, and assets of $841 (revenue -61.0% year-over-year).
- 2021: Revenue of $90K, expenses of $89K, and assets of $2K (revenue -15.5% year-over-year).
- 2020: Revenue of $107K, expenses of $107K, and assets of $45K (revenue -43.8% year-over-year).
- 2019: Revenue of $190K, expenses of $190K, and assets of $1K (revenue +105.7% year-over-year).
- 2018: Revenue of $92K, expenses of $92K, and assets of $2K (revenue +13.2% year-over-year).
- 2017: Revenue of $82K, expenses of $83K, and assets of $1K (revenue +15.0% year-over-year).
- 2016: Revenue of $71K, expenses of $70K, and assets of $2K (revenue +11.5% year-over-year).
- 2015: Revenue of $64K, expenses of $63K, and assets of $615 (revenue +28.8% year-over-year).
- 2014: Revenue of $49K, expenses of $49K, and assets of $291 (revenue +26.6% year-over-year).
- 2013: Revenue of $39K, expenses of $39K, and assets of $25 (revenue -18.1% year-over-year).
- 2012: Revenue of $48K, expenses of $48K, and assets of $99.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sanctuary Of Mana Kea Gardens:
Data Sources and Methodology
This transparency report for Sanctuary Of Mana Kea Gardens 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.