Iwikua
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 45% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
IWIKUA SERVES AS AN EDUCATIONAL AND CULTURAL RESOURCE FOR SUSTAINABLE FOOD PRODUCTION, WELLNESS, AND COMMUNITY ENHANCEMENT TO BENEFIT WEST KAUAI AND HELP RAISE FUTURE GENERATIONS TO BE CULTURALLY-CENTERED LIFE-LONG LEARNERS WHO FULFILL ACTIVE ROLES IN THE COMMUNITY SUCH AS FARMERS, EDUCATORS, AND LEADERS.
- Income
- $567,417
- Spending
- $642,807
- Spent on programs
- 45%
- Reserves
- 9.4 months of spending
- Largest source of income
- donations and private grants, 71%
- Employees
- 6
- Volunteers
- 225
- Highest pay
- $104,180, 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
Fair: 52 out of 100. Higher than 21% of charities in its peer group (community improvement, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 9.4 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
4 of 15Spending exceeded income by 13% of income.
Income trend
0 of 15Income fell 36% on the year before.
Spending floor
0 of 1545% 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: 71 out of 100. Higher than 42% of charities in its peer group (community improvement, $250k to $1m).
Independent board
25 of 255 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 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)
- $185,368 spent. IWIKUA HAS A HOLISTIC VIEW OF WELLNESS WHICH INTEGRATES CULTURAL CONNECTION AS WELL AS MENTAL AND PHYSICAL STRENGTH. OUR COMMUNITY HEALTH FACILITY, MAKANA TRAINING CENTER (MTC), IS OPEN TO MEMBERS EACH DAY AND ALSO PROVIDES WEEKLY GROUP FITNESS CLASSES. OVER THE YEAR, OUR STUDENT AND ADULT VOLUNTEERS AND INTERNS AIDED IN THE OPERATIONS OF THE CENTER AND ALSO HAD THE OPPORTUNITY TO LEARN WORK TRAINING THROUGH CUSTOMER SERVICE, UTILIZING THE MEMBER MANAGEMENT SOFTWARE, BASIC GYM EQUIPMENT MAINTENANCE AND REPAIR, AND CONSTRUCTION AS WE EXPANDED OUR SPACE. MTC OFFERS AN AGE-INCLUSIVE TRACK CAMP DURING THE SUMMER, AS WELL AS A BASKETBALL SKILLS TRAINING CAMP WITH PROFESSIONAL PLAYERS WHO COME TO SERVE AS MENTORS DURING THE WEEK. WE ALSO HAVE A WORK-TRADE PROGRAM FOR STUDENT ATHLETES AND ADULT COMMUNITY MEMBERS TO UTILIZE THE GYM AT NO COST. TRACK CLUB PARTICIPANTS, GYM GOERS, AND COMMUNITY MEMBERS ALSO VOLUNTEER IN IWIKUA-HOSTED COMMUNITY RUNS AND FITNESS COMPETITIONS THAT BRING OVER 400 COMMUNITY COMPETITORS TOGETHER THROUGHOUT THE YEAR.
- $99,250 spent. NA MAHI HO'OKO A'E IS THE EDUCATIONAL FARM PROGRAM OF IWIKUA THAT FOCUSES ON SUSTAINABLE FOOD PRODUCTION, INTEGRATING TRADITIONAL HAWAIIAN GARDENING TECHNIQUES WITH MODERN TECHNOLOGY THROUGH THE OPERATION OF OUR LARGE-SCALE AQUAPONICS SYSTEM AND IN-GROUND CROPS. WE PROVIDED A VARIETY OF FRUITS AND VEGETABLES TO OUR WEST KAUAI COMMUNITY MEMBERS AT LARGE THROUGH OUR MINI GROCERY STORE, AS WELL AS THIRTEEN RESTAURANTS AND BUSINESSES AND THE LOCAL HOSPITAL. OVER THE YEAR WE WORKED WITH HIGH SCHOOL AND COLLEGE STUDENTS DURING SCHOOL BREAKS TO DO INTENSIVE INTERNSHIPS WHERE THEY WERE IMMERSED IN THE ENTIRETY OF THE FARM OPERATION, FROM SEED TO SALE, HELPING WITH PLANTING, HARVESTING, PACKAGING, MARKETING, AND DISTRIBUTION, AS WELL AS LEARNING CONSTRUCTION SKILLS THROUGHOUT THE EXPANSION OF OUR FARM SYSTEM. WE ALSO HAD OVER 75 VOLUNTEERS THROUGHOUT THE YEAR FROM HIGH SCHOOL AND COLLEGE CLASSES THAT INTEGRATED THEIR CURRICULUM INTO A HANDS-ON APPLICATION ON THE FARM. THESE EFFORTS HELPED PRODUCE OVER 16,000 POUNDS OF PRODUCE (INCLUDING OVER 14,000 POUNDS OF LETTUCE) WHICH WENT DIRECTLY INTO FEEDING THE COMMUNITY WHILE PROVIDING A UNIQUE AGRICULTURAL AND ENTREPRENEURIAL EXPERIENCE FOR OUR LOCAL YOUTH.
- $5,549 spent. IWI CAMP IS FOCUSED ON INTEGRATING IMPORTANT CULTURAL PROTOCOLS AND LESSONS WITH HAWAIIAN LANGUAGE, AND IMPLEMENTING ANCESTRAL FARMING METHODOLOGY AND VALUES. IN PREVIOUS YEARS, IWI CAMP WAS FOCUSED ON CULTURAL EXCHANGE BETWEEN OUR YOUTH AND OTHER INDIGENOUS COMMUNITIES. IN 2023 WE HOSTED A GROUP OF 28 STUDENTS FROM A YOUTH URBAN FARM PROGRAM IN OAKLAND, CA. THEY WERE ABLE TO INTERACT WITH OUR INTERNS AND COMMUNITY AND WERE HANDS-ON IN DEVELOPING INFRASTRUCTURE, AS WELL AS COLLABORATIVELY DESIGNING AND COMPLETING A LARGE-SCALE MURAL INSIDE OUR FITNESS CENTER IN PARTNERSHIP WITH A LOCAL ART PROGRAM. IWIKUA ALSO BROUGHT EIGHT LOCAL HIGH SCHOOL STUDENT ATHLETES TO MONTANA TO WORK WITH THE HONOR BOUND PROGRAM AT MONTANA STATE UNIVERSITY AS WELL AS VOLUNTEER AT THE ANNUAL POWWOW. THEY ALSO COMPETED IN A TRACK MEET AND MET WITH THE COACHES AND ATHLETICS STAFF TO LEARN WHAT OPPORTUNITIES ARE AVAILABLE TO ATHLETES LOOKING TO PURSUE HIGHER EDUCATION. THESE STUDENTS WERE ABLE TO EXPERIENCE A NEW AREA AND FORGED GREAT CONNECTIONS WITH ANOTHER CULTURE AND COMMUNITY.
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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2017.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 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.