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Hui O Laka

EIN 99-0085977 · Kekaha, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood80 out of 100GovernanceGood81 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PRESERVE HAWAIIAN HISTORY & NATURE, SPECIFICALLY TO NURTURE THE CONNECTION BETWEEN PEOPLE AND KOKEE THROUGH INTERPRETATION AND STEWARDSHIP THAT ENGAGES ALL IN A SPIRIT OF APPRECIATION AND SERVICE.

Income
$643,574
Spending
$607,093
Spent on programs
76%
Reserves
3.1 months of spending
Largest source of income
fees for its services, 74%
Employees
10
Volunteers
70
Highest pay
$65,253, executive di

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 80 out of 100. Higher than 57% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.1 months of spending.

  • Debt

    20 of 20

    It owes 14% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 6% of income.

  • Income trend

    10 of 15

    Income fell 9% on the year before.

  • Spending floor

    15 of 15

    76% of spending went to programs and raising each dollar of donations cost 2 cents.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 81 out of 100. Higher than 64% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    7 of 7 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

    6 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 May 31, 2025, 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 (2)
  1. $187,920 spent. HUI O LAKA (HOL)CONTINUES THE LONG-TERM RENOVATION OF THE 90 YEAR OLD HISTORIC CIVILIAN CONSERVATION CORPS CAMP (CCC CAMP) AT KOKEE WHICH IS ON BOTH THE NATIONAL & STATE REGISTERS OF HISTORIC PLACES. IT'S THE ONLY EXTANT CCC CAMP IN THE STATE & ONE OF THE FEW IN THE NATION. THE COMPLETED BUILDINGS SERVE AS HUI O LAKA'S ADMINISTRATIVE & PROGRAM HEADQUARTERS AND PROVIDE OVERNIGHT ACCOMODATIONS FOR VOLUNTEERS, RESEARCHERS, SCHOOLS & RETREATS. HOL IS INCREASING PARTNERSHIPS WITH CONSERVATION & EDUCATIONAL GROUPS TO PROVIDE RETREATS AND FOREST PRESERVATION ACTIVITIES IN KOKEE.
  2. $271,965 spent. HOL OPERATES THE KOKEE NATURAL HISTORY MUSEUM AS THE PRIMARY VISITOR INFORMATION CENTER FOR WAIMEA CANYON & KOKEE STATE PARKS AS THERE IS NO GOVERNMENT FUNDING FOR ITS OPERATIONS NOR A PARK RANGER. THE MUSEUM IS OPEN DAILY AND FREE TO THE PUBLIC. THE MUSEUM TYPICALLY GREETS 70,000 VISITORS ANNUALLY. THE 2,000 SQUARE FOOT EXHIBIT AREA IS CONTINUALLY REFRESHED AND CONTAINS INFORMATION ON THE NATIVE FLORA, FAUNA AND GEOLOGY. NEWER EXHIBITS INCLUDE THE HISTORY OF THE KOKEE AREA FROM HAWAIIAN CULTURE TO ACTIVITIES IN THE PARK TODAY. A 24-SQUARE FOOT HIKING TRAIL MAP WITH DESCRIPTIONS OF EACH TRAIL IS POSTED OUTSIDE AND ACCESSIBLE 24 HOURS A DAY.

Source: Form 990 for the year ending May 31, 2025, 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 October 13, 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 October 13, 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 October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending May 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

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

    Recognized by the IRS since July 1954.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.