Building Ohana
Public records show a registered, tax-exempt organization in good standing.
What it says it does
BUILDING OHANA advances inclusive, multigenerational neighborhood design and community programs that bring people with neurodevelopmental and intellectual/developmental disabilities (I/DD) and their neighbors into shared community life.
- Income
- $4.1 million
- Spending
- $113,866
- Spent on programs
- 80%
- Reserves
- Over 10 years of spending
- Largest source of income
- donations and private grants, 98%
- Employees
- 2
- Volunteers
- 10
- Highest pay
- $60,000, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 91% of charities in its peer group (housing, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover more than ten years of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 97% of income.
Income trend
15 of 15Income rose 7223% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 42% of charities in its peer group (housing, $1m to $10m).
Independent board
25 of 256 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $13,712 spent. PEOPLE: Ohana Community Education and Awareness ProgramIn early 2024, BUILDING OHANA began advancing land-acquisition efforts within the River District of Liberty Lake, WA, relocating its office there to engage more fully with the community where Ohana Village will take root. Through its Community-Engaged Education and Design Initiative, Ohana convened multiple Liberty Lake gatheringsincluding business breakfasts and the second Patterns to Live By eventwhere more than 60 residents, civic leaders, and partners helped articulate shared values and design patterns for healthy, connected living. The process prompted early sponsorship commitments and produced OHANA's first Community-Engaged Design publication, a foundational document guiding the Project Management Team and anchoring Ohana's inclusive-design framework.Education and advocacy continued locally and nationally through conferences and workshops promoting inclusive neighborhood development. The office responded to more than 200 online and in-person inquiries, many from families seeking supportive, community-based housing across the lifespan. BUILDING OHANA also presented to the Liberty Lake City Council on support needs for people with developmental disabilities and their families. All activities and publications remained free to the public.
- $54,847 spent. PLACE: Ohana Research, Design and Development ProgramThe PLACE program was BUILDING OHANA's most active area in 2024, turning community input into the first physical steps toward Ohana Village. Work centered on an eight-acre River District site in Liberty Lake, coordinated with the master developer and city staff on due diligence and infrastructure planning. In September, after months of research with legal and real-estate advisors, BUILDING OHANA prepared and submitted a Purchase and Sale Agreement (PSA) for the property, pending City of Liberty Lake approval of a Binding Site Plan (BPS) in 2025. The offer was structured to meet state and federal requirements for affordable-housing financing. To support negotiations, Ohana developed a site-specific conceptual plan showing housing types, shared spaces, and the intended community character to help partners understand the project's scope. Feedback from the Patterns to Live By process guided refinements and alignment with local priorities. New collaborations in 2024 included Central Valley School District, the Arc of Spokane's residential-support program, and Spokane's premier private-market developer. All work emphasized transparency, collaboration, and knowledge-sharing to inform future inclusive-housing efforts in the region.
- $22,853 spent. PURPOSE: Ohana Programs of SupportIn 2024, BUILDING OHANA advanced its Programs of Support, translating Intentional Neighboring into community-based frameworks for mutual care and belonging. Research addressed behavioral-health supports, natural-care networks, and evaluation methods for resident well-being within inclusive neighborhoods. We provided advisory leadership to regional and state coalitions on housing and disability inclusion and maintained collaborations with partners named in 2023, including the Arc of Spokane, Northwest Autism Center, Project I/DD, and Side-by-Side. Engagement with two local school districts and Washington State University's nursing and medical programs expanded training and awareness of inclusive-care practices.In the 4th quarter of 2024, our strengthened financial position ensured that site purchase upon Binding Site Plan approval would be possible without undue funding restriction. In response, BUILDING OHANA initiated research and planning for the OHANA FIT (Friendly Intentional Tracker) programa resident-supportive framework designed to help match future households with housing, accessibility, and community connections. These efforts collectively advanced the social infrastructure essential for inclusive community living. All activities remained free to the public.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2016.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.