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CHARITY REVIEW
Issued: February 2025 Expires: February 2027

Mana Maoli

Standards Not Met
Standards Not Met
1 2 6 7 14 16
(808) 927-7923
1202 Prospect Street
Honolulu, HI, 96822
https://manamaoli.org/
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Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Mana Maoli does not meet the following 6 Standards for Charity Accountability:

Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

Mana Maoli does not meet this Standard because its board of directors does not:

  • Review the performance of the Chief Executive Officer at least once every two years.
  • Have a voting member of the board who is assigned the responsibility of serving as the treasurer.

Standard 2 (Number of Board Members)
Soliciting organizations shall have a board of directors with a minimum of five voting members.

Mana Maoli does not meet this Standard because:

  • The organization has 4 voting members of the board.

Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

Mana Maoli does not meet this Standard because:

  • The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.

Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

Mana Maoli does not meet this Standard because:

  • The organization has not completed an effectiveness assessment in the last two years.

Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

Mana Maoli does not meet this Standard because, when the organization provided 2024 budget information, it indicated that the budget:

  • Did not identify total projected fundraising expenses.

Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

Mana Maoli does not meet this Standard because the 2022 annual report did not include:

  • Matching financial information to the organization's audited financial statements for the year ended June 30, 2022.
  • Total end-of-year net assets.

The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: 13

Mana Maoli meets the remaining 13 Standards for Charity Accountability.

Stated Purpose:
"to build grounding and foundation, forge directions and connections, and provide sustenance and empowerment."

Year, State Incorporated:
2001, HI

Mana Maoli works to foster individual and community connections to traditional Hawaiian culture through music, education, and mentorship. The organization states it runs a solar-powered mobile recording studio that provides professional production services for recording and live events. Mana Maoli reports it educates youth through a music and multimedia academy, which offers over 60 year-long classes at 20 schools. The academy offers courses based around Mana Maoli's ABCs (academics, business, and culture) and offers students opportunities for collaborative projects, studio visits, and short-term mentorships with creative industry professionals. In 2022, Mana Maoli reports it reached 1,996 students through 61 classes across 20 schools.

For the year ended June 30, 2022, Mana Maoli's program expenses were:

Program services $1,149,089
Total Program Expenses $1,149,089

Chief Executive
Keola Nakanishi, Executive Director

Compensation*
$81,628

Chair of the Board
John Cruz

Chair's Profession / Business Affiliation
Musician

Board Size
4

Paid Staff Size
15

*2021 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:
Direct mail appeals, Grant proposals, Internet

Fundraising costs were less than 1% of related contributions. (Related contributions, which totaled $1,393,686, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Mana Maoli's audited financial statements for the year ended June 30, 2022.

Source of Funds
Government grants $1,344,374
Fee-for-service revenue $58,628
Contributions $38,084
Special events, net $10,372
Other income $3,370
Total Income $1,455,684

Programs: 85% Fundraising: 0% Administrative: 9%

Total Income $1,455,684
Total expenses: $1,349,110
  Program expenses $1,149,089
  Fundraising expenses $462
  Administrative expenses $119,559
  Other expenses $0
Income in Excess of Expenses $106,574
Beginning Net Assets $1,268,400
Other Changes In Net Assets $-59,021
Ending Net Assets $1,374,974
Total Liabilities $99,964
Total Assets $1,474,938

Note: In the above financial statements, “other changes in net assets” refers to prior period adjustments.

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance