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Aina Hookupu O Kilauea

EIN 47-3022013 · Kilauea, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair54 out of 100GovernanceFair68 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

IMPROVE THE ENVIRONMENTAL, SOCIAL & ECONOMIC WELL-BEING OF THE KILAUEA COMMUNITY AND KAUAI BY DEVELOPING COUNTY OF KAUAI LAND INTO A COMMUNITY GARDEN,INDIVIDUAL FARMING PLOTS, FARMERS MARKET & OTHER FACILITIES.

Income
$1.5 million
Spending
$1.7 million
Spent on programs
85%
Reserves
-0.9 months of spending
Largest source of income
donations and private grants, 47%
Employees
30
Volunteers
200
Highest pay
$110,255, president, c

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

Fair: 54 out of 100. Higher than 20% of charities in its peer group (food and agriculture, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 12% of income.

  • Income trend

    15 of 15

    Income rose 30% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 4 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

Fair: 68 out of 100. Higher than 26% of charities in its peer group (food and agriculture, $1m to $10m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports 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 (1)
  1. $1.5 million spent. AHOK HAS A 60 YEAR STEWARDSHIP LEASE ON 75 ACRES OF LAND FORMERLY OWNED BY THE KILAUEA SUGAR PLANTATION AND NOW OWNED BY THE COUNTY OF KAUAI TO DEVELOP A COMMUNITY AGRICULTURAL CENTER. OUR COMMUNITY FARM CONTINUES TO THRIVE & GROWS 60,000 POUNDS OF PRODUCE ANNUALLY. AHOK DISTRIBUTED OVER 200 BOXES OF FOOD EACH WEEK & HAS BEEN OPERATING A KITCHEN & MARKET FOR HAWAII GROWN FOODS. AHOK IS DEVELOPING SMALL SCALE AGRICUTURAL SYSTEMS FOR LILIKOI,BANANA,TURMERIC,INTERCROPPING,PIGS,EGG-LAYING & MEAT CHICKENS, SHEEP,TURKEYS,WHITE PINEAPPLE AND 40+ DIFFERENT VARIETIES OF VEGETABLES AND FRUITS.AHOK PROVIDES PLOT LICENSES TO INDEPENDENT FARMERS.AHOK CONTINUES TO MAKE IMPROVEMENTS INCLUDING ON-SITE WATER SYSTEM,ROADWAYS,WALKWAYS,FRMR'S MKT,PAVILIONS,BATHROOMS,WINDBREAK BERMS & AN OFFICE

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

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. 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 September 10, 2026.

  4. 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 September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2015.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 7, 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.