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AHA Punana Leo

Hilo, HI · EIN 99-0226111 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for calendar year 2024 (tax year 2024) · View the filing · Correct or respond

AHA Punana Leo reported $11.1 million in revenue and $8.2 million in expenses for calendar year 2024. Of every $100 it spent, $80.98 went to program services, $18.38 to management and general costs and $0.64 to fundraising. Its largest source of revenue was contributions and grants: 60.4% of the total. Government grants made up 40.9%. The highest compensation it reported for one person was $169,211 (CEO). 2 people received more than $100,000 in reportable compensation. Revenue rose 56% between 2019 and 2024. Source: Form 990, 2024.

Where $100 of spending went

Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $8.2M

For context, the median across 876 covered arts, culture & humanities charities: $79.98 programs, $13.89 management, $6.13 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2024 · Form 990, Part VIII · total revenue $11M

The 990 scorecard · same measures for every charity, no grades

2024 filing. Median across 876 covered charities in this category, from their latest filings.
Measure2024Median
Program services
Part IX 25(B) ÷ 25(A)
81.0%78.5%
Management & general
Part IX 25(C) ÷ 25(A)
18.4%13.6%
Fundraising
Part IX 25(D) ÷ 25(A)
0.6%6.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.01$0.10
Contributions & grants share of revenue
Part VIII 1h ÷ 12
60.4%57.5%
Government grants share of revenue
Part VIII 1e ÷ 12
40.9%1.7%
Program service revenue share
Part VIII 2g ÷ 12
31.6%20.8%
Highest reported compensation
Part VII-A, columns D–F
$169,211$385,706
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
2.07%2.03%
People paid over $100,000
Part VII, line 2
28
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
45.836.6
Independent voting board members
Part VI 1a–1b
6 of 6100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2024 · Form 990, Part III · the three largest programs by expense
$5.9M expenses · 89.0% of program spending · grants $1.1M · revenue $3.4M

School operations: in 2024, 'aha pnana leo (apl) operated 12 hawaiian-language medium child care centers and 2 infant and toddler programs statewide, providing over 300 children with early hawaiian language medium programming. In addition, apl provided teacher training and development curriculum to ensure high-quality instruction. The organization also supported over 300 families through language resources, workshops, and training to reinforce learning at home to promote inter-generational language revitalization

$726K expenses · 11.0% of program spending · revenue $138K

Community programming: apl administered programs in the broader community to raise awareness of language revitalization and foster hawaiian language fluency. Activities included developing and distributing hawaiian language educational materials, hosting community events and cultural programs, offering online hawaiian language classes, and providing a free app to support hawaiian language learners

Highest reported compensation

2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
CEO
Officer, 40.00 hrs/week
$145,987$0$23,224$169,211
COO
Officer, 40.00 hrs/week
$109,589$0$14,267$123,856
CFO
Officer, 40.00 hrs/week
$5,923$0$0$5,923

2 people received more than $100,000 in reportable compensation from AHA Punana Leo (Part VII, line 2). Compensation of current officers, directors and key employees totaled $293K (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$5.0M$10M$15M$20M201920202021202220232024$11M$8.2M
FilingRevenueExpensesProgramsNet assetsTop pay
2024 ⓘ$11M$8.2M81.0%$31M$169,211
2023 ⓘ$9.5M$6.7M78.2%$27M$160,552
2022 ⓘ$8.7M$6.4M79.9%$24M$145,329
2021 ⓘ$6.9M$5.8M81.1%$23M$148,430
2020 ⓘ$6.8M$5.6M82.4%$22M$140,838
2019 ⓘ$7.2M$6.5M78.1%$20M$135,942

Governance answers, as filed

2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b6 · 6 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2Yes
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 5128
  • Volunteers Part I, line 6325

Largest outside contractors

2024 · Form 990, Part VII, Section B · businesses only
FUJIYAMA CONSTRUCTION INC
Construction
$372,419
POUKIHI LLC
Accounting services
$283,309
INSPIRED PLAY LLC
Playground equipment and construction
$252,070
CULINARY FLIGHT HAWAII LLC
Catering services
$109,079

Individuals listed as contractors are left out. 5 contractors were paid more than $100,000 in all.

Private foundation grants it received

7 private foundations reported grants to AHA Punana Leo totaling $755K on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from AHA Punana Leo's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for AHA Punana Leo, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All arts, culture & humanities charities · Largest charities in Hawaii

Questions people ask

How much of AHA Punana Leo's spending goes to programs?

In calendar year 2024, AHA Punana Leo reported that 81.0% of its $8.2 million in expenses went to program services, 18.4% to management and general and 0.6% to fundraising (Form 990, Part IX).

How much does AHA Punana Leo pay its top executive?

The largest total compensation AHA Punana Leo reported for one person in calendar year 2024 was $169,211, for the role of CEO (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does AHA Punana Leo get its money?

Of $11.1 million in revenue in calendar year 2024, 60.4% came from contributions and grants (including 40.9% from government grants) and 31.6% from program service revenue (Form 990, Part VIII).

Is AHA Punana Leo a registered charity?

The IRS lists EIN 99-0226111 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2024: Form 990 for calendar year 2024, object 202513119349302136 · read the filing · XML
  • 2023: Form 990 for calendar year 2023, object 202433129349304563 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202323189349319532 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202203119349304700 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202103199349330655 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202003189349313330 · read the filing

All filings for EIN 99-0226111: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.