HomeMy WebLinkAboutFY 2024-25 GIA REVIEWPhone: 808.961.8386
Email: countyauditor@hawaiicounty.gov
Office of the County Auditor
County of Hawai‘i
120 Pauahi St., 309, Hilo, HI 96720
Hawai‘i County is an Equal Opportunity Provider and Employer
WAIWAI GRANTS-IN-AID
COMPLIANCE REVIEW
Fiscal Award Year 2024-2025
OTHER SERVICES
Performed by the Office of the County Auditor
Clare McAdam
County Auditor
The County of Hawaiʻi is an Equal Opportunity Provider and Employer
County of Hawaiʻi
OFFICE OF THE COUNTY AUDITOR
120 Pauahi St. Suite 309 Hilo, Hawaiʻi 96720
Phone (808) 961-8386 • Fax (808) 961-8905
E-mail: countyauditor@hawaiicounty.gov • Website: https://www.hawaiicounty.gov/Auditor
June 9, 2026
In accordance with our FY 2025-2026 Annual Audit Plan, the Office of the County Auditor (OCA)
has completed a special review of FY 2024-2025 grant awards to nonprofit organizations pursuant
to Chapter 2, Article 25 of the Hawaiʻi County Code.
Purpose of the Review
This review aimed to assess the compliance of nonprofit organizations that received County grant
funds. This review represented a follow-up to the prior year’s special review, which focused on
new grantee compliance and also the County’s administration of the grant program, including
processes for awarding, monitoring, and overseeing grants.
Similar to FY 2023-2024, this year’s review evaluated whether nonprofit recipients complied with
the eligibility requirements, use-of-funds restrictions, reporting obligations, and other conditions
established by law. The review was part of an ongoing effort to encompass both internal County
administrative processes and external compliance by grantees to provide a more complete
picture of grant performance and accountability.
Scope
We reviewed grant-in-aid processes for all awardees in FY 2024-2025 as requested by County
Council, comprising:
•49 participating organizations (100%)
•58 participating programs (100%)
•$2,027,500.00 funds awarded (100%)
Of the 58 individual programs, 31 (5%) failed to respond to OCA’s request for information, despite
two notices being mailed with no indication of delivery issues.
1 Kona Historical Society, $15,000; Laʻiʻopua 2020 $35,000; and YWCA of Hawai’i Island $50,000
Rating System Used
As part of the year-over-year review process, OCA continued utilizing a standardized rating system
to evaluate compliance with grant terms and conditions outlined in Hawaiʻi County Code Chapter
2, Article 25. This framework is designed to promote consistency, transparency, and fairness in
assessing nonprofit performance, while enabling meaningful comparison across organizations.
For FY 2024–2025, the rating system was further refined through the implementation of a
structured scoring matrix. This year’s score sheet expands upon the prior model by organizing
compliance into key evaluation categories, including eligibility and governance, financial
management, program performance, and reporting. Each category is assessed using defined
criteria, with ratings such as “Yes,” “Partial,” or “No” to more clearly capture the degree of
compliance.
This enhanced format provides greater specificity in evaluating how organizations meet
requirements, allowing for a more nuanced assessment of strengths and deficiencies. It also
improves the ability to identify patterns across organizations, particularly in areas where partial
compliance is common, signaling opportunities for clearer guidance or strengthened oversight.
As with prior years, the purpose of the rating system is not to pass judgment, but to provide a
consistent and objective framework for evaluating compliance. The procedures performed were
limited to those described and did not constitute an audit; accordingly, no opinion is expressed.
Overall, the updated score sheet strengthens the evaluation process by increasing clarity,
improving documentation of reviewer assessments, and supporting more detailed analysis of
compliance trends across funded programs.
Methodology
•Reviewed the Hawaiʻi State Constitution Article VII Section 4, Appropriations for
Private Purposes Prohibited
•Reviewed Hawaiʻi County Code Chapter (“HCC”) 2, Article 25. Appropriation of Funds
to Nonprofit Organizations to verify application conditions and documentation were
met, comprising:
o 1 year of experience
o Entity Bylaws
o Articles of Incorporation
o 501(c)(3) status
o IRS Form 990
o Nepotism and Conflict of Interest Policies
o 6-month report received
o Final report received
• Documentation requests to awardees to demonstrate:
o Proof of public outreach: flyers, brochures, or equivalents
o Proof of participation: attendance logs or equivalents
o Proof of receipts: receipts supporting final program expenditures and made
comparisons to budget proposals
• Reviewed publicly available tax filings.
Requirements of HCC Chapter 2, Article 25
The purpose of Article 25 is to establish standards for the appropriation of funds to nonprofit
organizations providing programs and services which the County has determined to be in
the public interest. Article 25 seeks to cover all grants made by the County to nonprofit
organizations. It is primarily oriented to address Grant-in-Aid, Contingency Relief Funds, and
"Other Grants".
The County of Hawai'i's Nonprofit Grants-in-Aid, also known as the "Waiwai Grants”
Program, aims to bolster qualified nonprofit organizations to enhance the quality of life on
Hawai'i Island. Facilitated by the collaboration of efforts of the Hawai'i County Council and
the County of Hawai'i's Department of Finance, a minimum of $2.5 million is allocated to
various organizations. These programs address educational needs, cultural enrichment,
assistance for vulnerable populations (including the impoverished, youth, elderly, and
individuals with disabilities), support for victims of crimes of health/social crises, as well as
initiatives promoting public health and environmental welfare, as determined by the County.
Awarded nonprofits can utilize grant funds to cover program-specific categories such as
salaries, professional fees, operational expenses, supplies, equipment, and administrative
overhead costs. Administrative overhead costs are expenses that are associated with the
organization's day-to-day operations and that are not directly linked to specific program
objectives. Administrative overhead costs are permissible but those in excess of 10% of the
grant awarded are prohibited.
Additionally, certain expenses are prohibited in their entirety, for example, any costs
for travel related to training or conferences or the purchase of alcohol.
Exceptions Noted
• Per the FY 2024-2025 Application Form, “any application shall be disqualified if:
1. Travel funding for training/conferences is requested.
2. The total score of the application is less than 70%.
3. Administrative and overhead costs exceed 10% of the total application
request.”
We identified two organizations that indicated grant funds would be used for
off-island conference and training travel, yet were still approved for funding:
Organization Name Program Name Award Amount
Special Olympics East Hawai’i Special Olympics East Hawai’i $35,000.00
Special Olympics West Hawai’i Special Olympics Hawai’i – West Hawai’i $15,000.00
• We reviewed IRS Forms filed by participating organizations2 which are publicly available
and identified 8 non-profits who reported compensation to members of the participating
organization’s board which may breach Hawaii County Code 2-137 and terms of the grant
agreements.
o Aloha Ilio Rescue
o Goodwill Industries of Hawaiʻi
o Hawaiʻian Volcano Education and Resilience
o Hawaiʻi Volcano Circus Ltd
o Healthy Mothers Healthy Babies Coalition of Hawaiʻi
o Institute for Native Pacific Education and Culture
o Kelii William Ioane Legacy Foundation
o North Hawaiʻi Heritage Foundation
Other Observations
• Fiscal Sponsorship
This year’s review identified two organizations that acted as a fiscal sponsor for other
organizations that do not have 501(c)(3) status.
Organization Name Program Name Award Amount
Big Island Resource
Conservation and
Development Council
Hawai’i Ulu Cooperative: Youth and
Continuing Education $50,000.00
Mauna Kea Watershed Alliance $15,000.00
Utilization of Composts and
Vermicomposts as Substitute in Nutrient
Requirements of Hydroponics and
Nursery Plants
$25,000.00
Vibrant Hawai’i Na`alehu Resilience Hub $50,000.00
Big Island Resource Conservation and Development Council and Vibrant Hawai’i both
charged a 10% administration fee for acting as a fiscal sponsor, being the total of the
overhead and administrative costs permissible. The Application Form and Application
2 NB – Nonprofits whose income and assets are below qualifying thresholds are not required to file a full Form
990.
Instructions for the 2026-2027 make no reference to the permissibility of charging a fiscal
sponsor fee.
• Challenges in Demonstrating Public Purpose and Program Impact
We noted instances where documentation did not clearly demonstrate alignment with
the stated program purpose or measurable public benefit, limiting the ability to assess
program effectiveness.
• Weaknesses in Financial Documentation and Verification
Many organizations did not provide complete, itemized, or well-organized financial
records, limiting the ability to verify expenditures and determine allowability. This issue
has persisted across multiple review periods.
• Inconsistent Budget Structure and Cost Allocation
The absence of standardized budget categories (e.g., administrative overhead) and the
allowance of custom line items resulted in inconsistent financial reporting and reduced
comparability across programs.
• Budget Variances and Misalignment with Approved Funding
Variances between proposed, approved, and actual expenditures were common. In some
cases, requested award amounts did not align with submitted budgets, and cost
allocations were unclear.
• Unspent or Ineligible Funds
Per the grant agreement, unused funds shall be returned to the Finance Director, however
we noted inconsistent practice in handling unspent and ineligible grant funds, including
unsupported fund returns.
• Limitations in Performance Measurement and Population Tracking
Inconsistent or incomplete tracking methods (e.g., lack of baselines or unclear metrics)
limited the ability to verify population served and assess whether program goals were
achieved.
• Gaps in Administrative Infrastructure and Compliance Support
The absence of centralized systems or tools to support documentation submission and
tracking has contributed to ongoing compliance challenges and inefficiencies for both
nonprofits and the County.
Closing
We appreciate the continued efforts to strengthen the operational framework of Article 25.
Ongoing collaboration among participating organizations has improved the program over time
and reflects a clear commitment to continuous improvement.
While most organizations met reporting requirements and aligned with program objectives, the
review identified systemic weaknesses in financial documentation and performance
measurement. In several cases, incomplete or insufficient records limited the ability to verify
allowable expenditures and assess whether projected outcomes were achieved. Inconsistent
tracking of populations served, along with isolated instances of unallowable costs, further
underscore the need for clearer guidance, enhanced monitoring, and stronger internal controls
to ensure full accountability of grant funds.
This review also highlights opportunities for further refinement, and we anticipate that the grant
management software, which is in the process of being implemented by the Department of
Finance, will improve standardization and performance management for both nonprofits and the
County. Addressing these observations can strengthen program effectiveness, improve
transparency, and increase overall community impact, while ensuring the program remains
responsive to the evolving needs of Hawaiʻi Island residents.
We thank the participating organizations for providing full and unrestricted access to records and
for their cooperation throughout the review process.
We would also like to thank the Department of Finance and the Hawaiʻi County Council for their
commitment to continually improving Article 25.
Please do not hesitate to contact me should you have any questions or concerns.
Respectfully,
Clare McAdam
County Auditor
County of Hawaiʻi
1 Program:
800
421
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Spay and Neuter Program
GIA Rating Score:94.00%
Aloha ʻĪlio Rescue (AIR)
Grant Awarded:$50,000.00
Population Served: (Animals
Spayed/Neutered)
Projected:
Actual:
Eligibility Requirements
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Aloha ʻĪlio Rescue (AIR)requested program funds to
support spay and neuter services for stray,abandoned,
and owner-surrendered dogs in their care.In addition,
AIR proposed to extend these services to pets belonging
to East Hawai‘i’s homeless population and to low-income
families or individuals who requested assistance.
Providing these services allowed owners facing financial
hardship to retain their animals rather than surrendering
them to already overburdened rescues and animal
control services or abandoning them altogether.
Professional Fees -$ -$ -$ -$
Salary & Wages -$ 7,500.00$ 7,500.00$ -$
Supplies -$ 1,500.00$ 1,500.00$ -$
Operations -$ -$ -$ -$
Spay/Neuter Surgeries 50,000.00$ 1,000.00$ 51,000.00$ 50,519.72$
Equipment -$ -$ -$ -$
Aloha ʻĪlio Rescue (AIR)received $50,000 to provide spay and neuter services for stray,abandoned, and owner-
surrendered animals, as well as pets of low-income and homeless residents. The organization initially projected 800
surgeries but revised its target to 600 due to increased veterinary costs.
AIR reported meeting the revised goal; however, documentation verified 421 surgeries funded by County Waiwai funds.
Additional procedures were completed using other funding sources but were outside the scope of the County award.
Exceptions noted:
- Verified outcomes did not support reported service levels using County funds.
- Revised service target was not achieved based on available documentation.
Total Budget 50,000.00$ 10,000.00$ 60,000.00$ 50,519.72$
Grant funds returned ( - )-$
Findings & Exceptions
Page 8 of 66
2 Program:
Grant Awarded:
4,600
22,025
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
79.50%
Big Island Resource Conservation &
Development Council Hawaiiʻi Ulu Cooperative
Hawai‘i Ulu Cooperative (HUC)requested program funds to
expand its education efforts aimed at increasing appreciation
and consumption of culturally significant staple foods. The
applicant proposed to: (1) disseminate 150 classroom kits
and 25 cafeteria sampler boxes to schools during SY24–25,
including at least one classroom kit to each of the 38 public
and charter schools in the county. The kits were to include
Hawai‘i-grown staples, recipe cards, and access to HUC’s
standards-aligned curricula and video series; (2) host
monthly community agroforestry farm workdays with a focus
on school groups and farmer associations. These workdays
were described as family-centered continuing education
opportunities,with five workdays to be held at the OK Farms
agroforestry demonstration site in Hilo and five at other farms
around the island to showcase regional agroforestry
practices such as multi-story cropping and silvopasture; and
(3) create an educational video for farmers on natural ‘ulu
fertilization methods. The applicant represented that these
activities were intended to strengthen cultural education,
increase community engagement in agroforestry practices,
and promote greater consumption of Hawai‘i-grown staple
foods.
GIA Rating Score:
$50,000.00
Population Served:
(People served through
various means)
Projected:
Actual:
Eligibility Requirements
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees 775.00$ -$ 775.00$ -$
Salary & Wages 13,975.00$ 10,016.00$ 23,991.00$ -$
Supplies 30,250.00$ -$ 30,250.00$ 45,000.00$
Operations -$ 2,000.00$ 2,000.00$ -$
Fiscal Sponsor Admin Fee 5,000.00$ -$ 5,000.00$ 5,000.00$
Equipment -$ -$ -$ -$
Grant funds returned ( - )-$
Big Island Resource Conservation and Development Council (BIRCDC)received $50,000 for its Hawaiʻi ʻUlu Cooperative
program.
Required application documents were not fully submitted.While most expenses were supported, no documentation was
provided for administrative fee costs, limiting the ability to assess allowability.
The organization met its proposed population served and submitted required reports on time.
Exceptions noted:
- Missing required application documents.
- Insufficient documentation for administrative fee expenses.
Findings & Exceptions
Total Budget 50,000.00$ 12,016.00$ 62,016.00$ 50,000.00$
Page 9 of 66
3 Program:
3 / 525
3 / 525
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Hawai‘i Ulu Cooperative (HUC),through its Mauna Kea
Watershed Alliance (MKWA),requested program funds
to purchase “pig brigs,”a portable and easy-to-use
system designed to capture feral pigs. The applicant
stated that mid-elevation forests serve as critical refugia
for native birds, where cooler temperatures reduce the
transmission of mosquito-borne diseases that threaten
Hawai‘i’s avifauna.Climate warming has compressed
these refugia from below due to increased disease
transmission and from above due to former rangeland.
Further, reforestation on Mauna Kea was key to
mitigating the effects of climate change on native forest
birds. The applicant explained that Hawai‘i’s forests
evolved without ungulates and that ungulates now pose a
significant threat to native ecosystems.Feral pigs,in
particular, uproot ground cover, create breeding habitat
for disease-carrying mosquitoes, and have been linked to
Rapid ‘Ōhi‘a Death. The applicant represented that
fielding pig brigs within MKWA units would benefit native
ecosystems and watersheds while also generating data
to inform efforts to address the growing feral pig problem
in rural and urban areas of Hawai‘i County.
GIA Rating Score:94.00%
Grant Awarded:$15,000.00
Population Served: (Pig Brigs
/ Acres )
Projected:
Actual:
Eligibility Requirements
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages -$ 18,000.00$ 18,000.00$ -$
Supplies 3,500.00$ -$ 3,500.00$ 2,535.16$
Operations -$ 2,000.00$ 2,000.00$ -$
Fiscal Sponsor Admin Fee 1,500.00$ -$ 1,500.00$ 1,500.00$
Equipment 10,000.00$ -$ 10,000.00$ 10,960.51$
Big Island Resource Conservation and Development Council (BIRCDC) received $15,000 for its Mauna Kea Watershed
Alliance program.
All required application and reporting documents were submitted. Expenses were supported for most budget categories;
however, no documentation was provided for fiscal sponsor administrative fees. Minor budget variances were noted.
The organization met its proposed population served.
Exceptions noted:
- Insufficient documentation for fiscal sponsor administrative fees.
Big Island Resource Conservation &
Development Council Mauna Kea Watershed Alliance
Total Budget 15,000.00$ 20,000.00$ 35,000.00$ 14,995.67$
Grant funds returned ( - )-$
Findings & Exceptions
Page 10 of 66
4 Program:
Grant Awarded:
10/2000/20
14/2800/28
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
83.50%
Big Island Resource Conservation and Development Council (BIRCDC)received $25,000 for its Composts and
Vermicomposts Utilization program.
Expenditures generally aligned with the approved budget,with minor variances. Most costs were supported; however,
documentation for fiscal sponsor administrative fees was not provided, and some required application materials were
missing. The organization exceeded its proposed population served and submitted reports on time.
Exceptions noted:
- Insufficient documentation for fiscal sponsor administrative fees
- Missing required application documents
Big Island Resource Conservation &
Development Council
Composts & Vermicomposts
Utilization (Hydroponics/Nursery
Plants)
The applicant requested program funds to expand upon a
previously funded initiative,“Production of organic fertilizers
from recycled organic wastes on campus by composting and
vermicomposting.” The applicant reported that earlier efforts
produced sufficient composts and vermicomposts,which had
been used to establish edible gardens on campus and at the
applicant’s farm. These organic amendments were described
as reducing reliance on fuel-based fertilizers and providing
students with hands-on experience in sustainable food
production. The applicant proposed to extend the use of
compost and vermicompost amendments to hydroponics
operations and nursery management. The applicant explained
that its current hydroponics systems,based on the non-
circulating Kratky method,did not require electricity but still
relied entirely on inorganic fertilizers,creating high production
costs and dependence on fuel-based inputs. The applicant
proposed to supplement or replace up to 50 percent of
hydroponic nutrients with compost or liquid compost extracts
and to use these extracts (“teas”)in nursery operations as
both organic fertilizers and natural pest and disease
suppressants. The applicant represented that these activities
were intended to reduce reliance on inorganic, fuel-based
inputs, promote sustainable agricultural practices, and provide
students and the community with applied learning
opportunities in organic food production.
GIA Rating Score:
$25,000.00
Population Served:
(Compost / Units /
Gallons)
Projected:
Actual:
Eligibility Requirements
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$
Salary & Wages -$ -$ -$
Supplies 22,500.00$ -$ 22,500.00$ 22,474.36$
Operations -$ -$ -$
Fiscal Sponsor Admin. Fees 2,500.00$ -$ 2,500.00$ 2,500.00$
Equipment -$ -$ -$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 25,000.00$ -$ 25,000.00$ 24,974.36$
Page 11 of 66
5 Big Island Substance Abuse Council Program:
250
1792
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The Hawai‘i Island Health and Wellness Center
(HIHWC),a subsidiary of the Big Island Substance
Abuse Council, has served over 6,000 individuals since
its founding in 2011.HIHWC provides individual, group,
couples, and family therapy for children, adolescents,
and adults, using evidence-based approaches to address
mental health issues such as depression, anxiety,
relationship challenges, parenting, smoking cessation,
weight management, and sleep difficulties.The center
also supports BISAC clients by addressing underlying
issues that contribute to or sustain addiction, including
trauma and depression.HIHWC is accredited for three
specialized program by the Commissoin on Accreditation
of Rehabilitation Facilities ("CARF").
GIA Rating Score:100.00%
Grant Awarded:$50,000.00
Population Served: (Treatment
Units)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 45,300.00$ 232,000.00$ 277,300.00$ 45,300.00$
Professional Fees 3,000.00$ 10,650.00$ 13,650.00$ 4,166.66$
Operations 900.00$ 800.00$ 1,700.00$ 900.00$
Supplies 100.00$ 1,000.00$ 1,100.00$ 127.48$
Equipment 400.00$ 2,550.00$ 2,950.00$ 6,705.18$
Lease/Rental Site 300.00$ 2,000.00$ 2,300.00$ 2,400.00$
Donation 5,000.00$ 5,000.00$ -$
Hawaiʻi Island Health &
Wellness Center
Findings & Exceptions
Total Budget 50,000.00$ 254,000.00$ 304,000.00$ 59,599.32$
Grant funds returned ( - )
Big Island Substance Abuse Council (BISAC) received $50,000 to provide therapy services using evidence-based
approaches. The organization significantly exceeded its projected 250 treatment units, reporting 1,792 units delivered.
All eligibility, reporting, and documentation requirements were met. Expenditures were supported and aligned with
approved program activities.
Exceptions noted:
- None.
-$
Page 12 of 66
6 Program:
Grant Awarded:
72
76
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The program provides screened, trained mentors who
facilitate weekly group circles for middle and high school
boys at schools and community sites.These circles create
safe spaces for participants to share their thoughts and
challenges, address social-emotional needs, and overcome
barriers to achieving their goals. Supplemental activities
further strengthen mentor-mentee relationships and
incorporate Hawaiian cultural learning.At the time of
application,BTMH served 38 boys at four schools—Waikoloa
Middle, Kohala Middle and High, and Waimea MPCCS—with
plans to expand to Pa‘auilo Middle and schools in South Hilo
and Puna.GIA Rating Score:
$50,000.00
Population Served: (Male
Teens)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 16,594.00$ 45,806.00$ 62,400.00$ 16,132.45$
Professional Fees -$ -$ -$ -$
Operations -$ -$ -$ -$
Supplies -$ -$ -$ -$
Equipment -$ -$ -$ -$
Other (Various)33,406.00$ 92,217.00$ 125,623.00$ 33,867.55$
Boys to Men Mentoring Network of Hawaiʻi,
Inc.
Reaching More Boys through Boys
to Men Mentoring Program
73.50%
Findings & Exceptions
Total Budget 50,000.00$ 138,023.00$ 188,023.00$ 50,000.00$
Boys to Men Mentoring Network of Hawaii,Inc. received $50,000 for its Reaching More Boys through Boys to Men
Mentoring Program.
The organization met eligibility requirements, submitted documentation on time,and exceeded its projected population
served. Most expenses were supported; however,costs were not itemized by budget category,limiting tracking and
determining allowability. Some costs were grouped under broad “Other” categories.
Exceptions noted:
- Expenses not itemized by budget category
- Use of broad “Other” categories limiting determination of allowability
Grant funds returned ( - )-$
Page 13 of 66
7 Bridge House, Inc.Program:
45 - 60
29
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Clean & Sober Living
Transitional Program
The Clean &Sober Transitional Program provides a six-
month supportive living environment where clients
develop stability,responsibility, and social skills to
successfully reintegrate with their families and
communities. Preference is given to pregnant women,IV
users, and Native Hawaiians.Each client completes a
Sober Living Assessment to guide an individualized
Health &Wellness Plan,with progress measured through
tiered phases.
The program offers basic needs such as food, clothing,
and transportation, as well as access to substance use
disorder treatment, community support groups, and
wellness services like acupuncture, smoking cessation,
health education, and nutrition.Clients also build
vocational skills through agriculture and Hawaiian cultural
practices.In addition, the program contributes to the
community by supporting local organizations such as
Kaloko-Honokōhau Fishponds and Palamanui Dryland
Forest.
GIA Rating Score:94.00%
Grant Awarded:$50,000.00
Population Served: (Clients
Served)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 24,000.00$ 55,000.00$ 79,000.00$ 23,931.25$
Professional Fees 9,000.00$ 26,000.00$ 35,000.00$ 9,006.65$
Operations 14,400.00$ 150,000.00$ 164,400.00$ 14,444.61$
Supplies -$ 43,000.00$ 43,000.00$ -$
Equipment -$ 74,000.00$ 74,000.00$ -$
Payroll Taxes & Benefits 2,600.00$ 4,200.00$ 6,800.00$ 2,617.49$
Grant funds returned ( - )-$
Findings & Exceptions
Bridge House, Inc. received $50,000 for its Clean and Sober Living Transitional Program.
The organization met eligibility requirements and submitted all required application materials and reports on time.
Financial documentation supported reported expenditures and aligned with the approved budget.
The projected population served was not achieved.
Exceptions noted:
- Projected population served was not met.
Total Budget 50,000.00$ 352,200.00$ 402,200.00$ 50,000.00$
Page 14 of 66
8 East Hawaiʻi Cultural Council Program:
Grant Awarded:
6
6
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The Gallery Exhibition Program in Hilo addresses the area’s
high poverty rates—19% overall and 22% among children,
nearly double the national average. These economic
challenges contribute to low graduation rates,
unemployment, and mental health concerns,while high living
costs drive many youth to leave in search of stability,
reducing the local skilled labor pool. Through exhibitions,we
provide a cultural platform that fosters community
involvement, showcases local talent, and builds pride.In
response to the climate crisis,which disproportionately
affects low-income communities,we also integrate education
on environmental issues to promote informed decision-
making.Ultimately,the program serves as a catalyst for
empowerment, resilience, and awareness, strengthening Hilo
against socio-economic challenges.
GIA Rating Score:
$25,000.00
Population Served:
(Education through
exhibition/lecture)
Projected:
Actual:
Eligibility Requirements
100.00%
Salary & Wages 17,020.00$ 28,980.00$ 46,000.00$ 17,000.00$
Professional Fees 4,477.00$ 7,623.00$ 12,100.00$ 4,500.00$
Operations 2,405.00$ 4,095.00$ 6,500.00$ 3,500.00$
Supplies -$ -$ -$
Equipment -$ -$ -$
Marketing 1,110.00$ 1,890.00$ 3,000.00$
Grant funds returned ( - )-$
25,000.00$
*Based on Application & Executed Agreement unless otherwise noted.
Gallery Programs
East Hawaiʻi Cultural Center received $25,000 for its Gallery Program.
The organization met eligibility and reporting requirements, and financial documentation supported reported
expenditures. Budget variances from the approved budget were noted.
Program objectives were achieved, including six exhibition lectures serving 4,420 adults and 332 students.
Exceptions noted:
- Budget variances from the originally approved budget.
Findings & Exceptions
Total Budget 25,012.00$ 42,588.00$ 67,600.00$
Page 15 of 66
9 Program:
60 / 50
96 / 56
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Educators of America - Hawaiʻi County Advanced Project Based
Learning Support
Educators of America (EOA)provides professional
development and coaching that equips teachers with
student-centered strategies such as Advanced Project
Based Learning, Technology Integration, and
Experiential Learning. These approaches reduce
truancy, improve graduation rates, and prepare students
with essential 21st-century skills.
In 2021–2022, the DOE saw 920 teacher resignations
and 310 retirements,a surge that threatens student
achievement. EOA addresses this by offering high-quality
mentoring, coaching, and training that strengthen teacher
effectiveness, retention, and job satisfaction.
Based in Hawai‘i County,EOA already supports local
schools and,with sustained funding,will expand services
across target districts to build teacher resilience and
improve student outcomes.
GIA Rating Score:89.50%
Grant Awarded:$45,000.00
Population Served: (Outreach
& Impact)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 30,750.00$ 42,000.00$ 72,750.00$ 54,153.79$
Professional Fees 11,250.00$ -$ 11,250.00$ -$
Operations -$ -$ -$ -$
Supplies 3,000.00$ -$ 3,000.00$ 3,858.37$
Equipment -$ -$ -$ -$
Grant funds returned ( - )-$
Educators of America – Hawaiʻi County received $45,000 for advanced project-based learning support.
The organization met eligibility requirements, submitted all required documentation on time,and exceeded its projected
population served.
Expenses were supported; however,costs were not itemized by budget category,limiting tracking. Salary and wage
expenses lacked detail, and budget variances were noted.
Exceptions noted:
- Expenses not itemized by budget category
- Insufficient detail for salary and wage expenses
- Budget variances from the approved budget
Findings & Exceptions
Total Budget 45,000.00$ 42,000.00$ 87,000.00$ 58,012.16$
Page 16 of 66
10 Family Support Services of West Hawaiʻi Program:
Grant Awarded:
12 / 2
12 / 2
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Fatherhood Initiative
Findings & Exceptions
Total Budget 5,000.00$ 12,400.00$ 17,400.00$ 7,284.58$
Grant funds returned ( - )-$
Events -$ 1,000.00$ 1,000.00$ 1,284.58$
Equipment -$ -$ -$
Supplies -$ 2,400.00$ 2,400.00$
Operations -$ 2,000.00$ 2,000.00$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$
Salary & Wages 5,000.00$ 7,000.00$ 12,000.00$ 6,000.00$
The Fatherhood Initiative has supported West Hawai‘i
families for over 15 years through support groups, special
events, and advocacy.Using the "24/7 Dad" curriculum, the
program helps fathers recognize how their beliefs about
fatherhood influence their ability to be positive role models
and partners. Fathers build skills in reflection, listening, and
healthy communication, creating stronger family
environments. The group setting encourages men to
challenge negative beliefs, share successes,and develop
mentor-mentee relationships that extend beyond the
program. These peer-supported connections strengthen
fathers’ engagement with their children and promote healthy
co-parenting. Research shows that children growing up
without an involved father face significantly higher risks,
including poverty, teen pregnancy, infant mortality, obesity,
dropping out of school, and involvement in crime or
incarceration.
GIA Rating Score:
$5,000.00
Population Served:
(Groups & Events)
Projected:
Actual:
Eligibility Requirements
93.50%
Family Support Services of West Hawaiʻi received $5,000 for its Fatherhood Initiative program.
The organization met eligibility and reporting requirements.
Invoices were provided;however,no receipts supported expenditures.A “monthly stipend”was not adequately
documented, and some costs fell outside the grant period. Reported expenses were adjusted to reflect allowable costs.
Exceptions noted:
- No receipts provided to support expenditures.
- “Monthly stipend” not adequately documented.
- Costs incurred outside the grant period.
Page 17 of 66
11 Family Support Services of West Hawaiʻi Program:
57
67
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
The Family Support Hawaii Healthy Keiki Project
provides transportation support to low-income families,
ensuring children can access medical, dental, nutrition,
and social service appointments. Social services include
visits for SNAP and financial assistance, housing
support, and opportunities to access employment,job
training, or educational programs.In the Family Support
Hawaii Early Head Start program, 99% of families are at
or below the Federal Poverty Level, yet only about 30%
have reliable transportation.Across Hawaii Island, public
transportation is limited,creating significant barriers for
low-income families,foster families, families with children
with disabilities,and families experiencing
homelessness.By addressing these transportation
challenges, Healthy Keiki helps children receive
preventative and ongoing health care, recognizing that
access to health is essential for school readiness and
high-quality early childhood education.
GIA Rating Score:100.00%
Grant Awarded:$20,000.00
Population Served: (Families)Projected:
Actual:
Eligibility Requirements
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages 8,250.00$ 16,640.00$ 24,890.00$ 39,778.22$
Supplies -$ 500.00$ 500.00$ -$
Operations 11,750.00$ 15,500.00$ 27,250.00$ 11,574.25$
Equipment -$ 500.00$ 500.00$ -$
Family Support Hawaiʻi received $20,000 for the Healthy Keiki Project,which provides transportation for low-income
families to access health and social services.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and generally
aligned with the approved budget.
The program exceeded its target, serving 67 families compared to the projected 57.
Exceptions noted:
- None.
Grant funds returned ( - )-$
Findings & Exceptions
Healthy Keiki
Total Budget 20,000.00$ 33,140.00$ 53,140.00$ 51,352.47$
Page 18 of 66
12 Friends of the Palace Theater Program:
Grant Awarded:
UTD
UTD
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
The Cultural Film Series at the Palace Theater celebrates
Hawaii’s cultural heritage while supporting the local film
industry.It offers independent filmmakers a platform to
showcase their work, engage audiences, and share insights
about the filmmaking process.
The program includes:
Made in Hawaii Film Series –Local feature and short films
with in-person filmmaker discussions on themes like
indigenous culture and sustainable agriculture.
Hawaii International Film Festival –Local and international
films highlighting independent cinema.
Silent Movie Nights –Classic silent films with live
performances on the Palace’s Mighty Pipe Organ.
Throwback Thursdays &New Releases –Monthly
screenings of classics or new films.
Participation has grown 20%, and attendance has risen from
142 to 349 patrons.
GIA Rating Score:
$35,000.00
Population Served:
(Unable to Determine)
Projected:
Actual:
Eligibility Requirements
84.00%
Professional Fees 6,000.00$ -$ 6,000.00$ 14,375.36$
Operations -$ 5,000.00$ 5,000.00$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Salary & Wages -$ 9,500.00$ 9,500.00$ -$
-$ -$ -$
Equipment -$ 5,000.00$ 5,000.00$ -$
Other (Various)29,000.00$ 12,000.00$ 41,000.00$ -$
Supplies -$
Marketing -$ -$ -$ 25,232.79$
Licensing -$ -$ -$ 7,786.50$
Posters/Printing -$ -$ -$ 1,135.98$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 35,000.00$ 31,500.00$ 66,500.00$ 48,530.63$
Cultural Film Series
Friends of the Palace Theater received $35,000 for its Cultural Film Series program.
The organization met eligibility and reporting requirements. Expenditures were supported; however, budget variances
were noted.
Documentation did not clearly demonstrate alignment with the stated program purpose,limiting the ability to determine
public benefit. Population served could not be verified due to lack of a defined baseline or consistent measurement.
Exceptions noted:
- Budget variances.
- Public benefit could not be determined.
- Population served could not be verified.
Page 19 of 66
13 Full Life Program:
Grant Awarded:
UTD
79
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The program provides inclusive health, wellness, and
cultural activities for individuals with disabilities on
Hawaiʻi Island, creating greater opportunities for ADA
access and participation.With the support of dedicated
volunteers and board members, weekly activities serve
disabled children, veterans, homeless individuals, and
low-income participants, promoting mental health, social
connection, physical activity, and empowerment.
Programs include outrigger canoe paddling, cultural
education, group activities,recreational sports, and
access to Hawaiʻi County beach and ocean parks.To
support safe and equitable participation, the program
uses specialized ADA equipment such as beach
wheelchairs, sand mats,accessible canoes and paddling
gear, safety platforms,life vests,ramps, visual aids, and
first aid supplies.
By combining accessible equipment with culturally
based, community-driven programs, the organization
promotes inclusion, wellness, and meaningful
participation for individuals with intellectual and physical
disabilities.
GIA Rating Score:90.00%
$50,000.00
Population Served: (athletes)Projected:
Actual:
Eligibility Requirements
Salary & Wages -$ -$ -$
Professional Fees -$ -$ -$
Operations -$ -$ -$
Supplies -$ -$ -$
Equipment 45,000.00$ 20,000.00$ 65,000.00$ 45,609.24$
Admin Costs (10%)5,000.00$ 8,000.00$ 13,000.00$ 5,000.00$
-$
Findings & Exceptions
Full Life received $50,000 for its ‘Ohana Wa‘a Laulima program.
The organization met eligibility and reporting requirements. Expenditures were primarily for equipment and
administrative costs; however, supporting documentation for administrative expenses was not provided.
The program reported serving participants but did not establish a defined population target.
Exceptions noted:
- No defined population target.
- Insufficient documentation for administrative costs.
Total Budget 50,000.00$ 28,000.00$ 78,000.00$ 50,609.24$
Grant funds returned ( - )
ʻOhana Waʻa Laulima
Page 20 of 66
14 Goodwill Industries of Hawaiʻi, Inc. Program:
12
22
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ 12,000.00$ 12,000.00$ -$
Salary & Wages 20,000.00$ 260,000.00$ 280,000.00$ 21,298.75$
The program provides Activity Center and Community-Based
services for individuals with Intellectual and Developmental
Disabilities (I/DD),helping them build skills,develop
relationships, and gain independence. Participants engage in
entrepreneurial and artistic activities,learning to create
original art, develop businesses based on community needs,
and market and sell their work to earn sustainable income.
Through hands-on experiences with tools such as
embroidery machines, computers, and software programs,
participants explore their creativity while gaining practical
skills.The program also provides van transportation to
cultural sites and community locations across Hawai‘i Island,
offering opportunities to learn about local cultures, connect
with the community, and build social and professional
relationships.
By combining skill-building,cultural engagement, and
community access,the program empowers individuals with
I/DD to develop independence, showcase their talents, and
participate fully in the cultural and economic life of Hawai‘i
Island.
GIA Rating Score:
$50,000.00
Population Served:
(Participants)
Projected:
Actual:
Eligibility Requirements
100.00%
Grant Awarded:
Hoʻolana Educations & Arts
Program
Supplies -$ 10,000.00$ 10,000.00$ -$
Operations -$ 50,000.00$ 50,000.00$ -$
Other (Various)30,000.00$ 13,000.00$ 43,000.00$ 28,706.11$
Equipment -$ 5,000.00$ 5,000.00$ -$
Goodwill Industries of Hawaiʻi, Inc. received $50,000 for its Hō‘olana Education and Arts Program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with approved activities.
The program exceeded its projected population served.
Exceptions noted:
- None.
Note: Vehicle lease expenditures may require further review for compliance.
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 50,000.00$ 350,000.00$ 400,000.00$ 50,004.86$
Page 21 of 66
15 Program:
Various
Various
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Hawaiian Volcano Education & Resilience
Institute
Community Resilience Through
Volcano Education
The Hawaiian Volcano Education &Resilience Institute
provides volcano hazard education to help Hawaiʻi Island
residents prepare for, respond to, and recover from
volcanic events.Since the 2018 eruption, our team has
delivered trusted and timely information and was rated
highest by lava-impacted communities for relevance,
expertise,sincerity,and timeliness.This work has led to
ongoing partnerships with the U.S.Geological Survey,
Hawaiʻi County Civil Defense, and the Mayor’s Office.
Through articles,videos,live broadcasts, and community
outreach,we provide accessible volcano hazard
information to residents across Hawaiʻi Island. Surveys
show participants increased their volcano hazard
knowledge, preparedness, and confidence by
approximately 50%.We continue to expand our reach
through additional media platforms, youth-focused
content, community events, educational toolkits,and live-
streamed public meetings, helping strengthen community
awareness and resilience island-wide.
GIA Rating Score:91.00%
Grant Awarded:$50,000.00
Population Served:
(Education/Outreach)
Projected:
Actual:
Eligibility Requirements
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ 500.00$ 500.00$ -$
Salary & Wages 47,500.00$ 185,700.00$ 233,200.00$ 54,457.19$
Supplies -$ 1,000.00$ 1,000.00$ -$
Operations 2,500.00$ 11,000.00$ 13,500.00$ 1,667.55$
Equipment -$ 7,250.00$ 7,250.00$ -$
Hawaiian Volcano Education and Resilience Institute received $50,000 for its Community Resilience Through Volcano
Education Program.
The organization met eligibility and reporting requirements. Expenditures were supported and aligned with the approved
budget. The program exceeded its proposed outputs, producing 27 text-based articles per month (vs.16 planned),6
short videos per month (vs.4 planned), and completing 13 outreach events. However, program outcomes could not be
fully substantiated due to a lack of measurable performance data.
Exceptions noted:
- Insufficient data to verify program outcomes
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 50,000.00$ 205,450.00$ 255,450.00$ 56,124.74$
Page 22 of 66
16 Hawai'i's Volcano Circus Program:
Grant Awarded:
44 / 4
44 / 4
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The HVC After-School Program will offer affordable arts and
agriculture classes six days a week during the school year,
along with a summer camp and community workshops.
Classes will serve participants of all ages (1–99) at SPACE
and other sites across Puna.
Students will learn pottery, painting, dance, gymnastics,
juggling, unicycling,stilts,aerials, acrobatics, and gardening
from professional instructors.Each camp will end with a
performance showcasing their skills.As students gain
confidence, they will help teach and perform in outreach
events across the community.
HVC partners with groups such as Men of Pa‘a, Vibrant
Hawai‘i,HAAS,the Arts and Sciences Center, and the Pāhoa
Mainstreet Association to expand access.The program
serves the rural, low-income Seaview and greater Puna
areas, where many children are homeschooled and have
limited access to extracurricular opportunities.
By connecting people through arts and agriculture,HVC
promotes health, wellbeing, and social connection, helping
the community build resilience after repeated natural
disasters.
GIA Rating Score:
$20,000.00
Population Served:
(Classes/Workshops)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 2,000.00$ 2,000.00$ 4,000.00$ -$
Professional Fees 17,280.00$ 10,200.00$ 27,480.00$ 16,693.51$
Operations -$ 1,000.00$ 1,000.00$ -$
Supplies 320.00$ 80.00$ 400.00$ 276.49$
Equipment 400.00$ 100.00$ 500.00$ -$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 20,000.00$ 13,380.00$ 33,380.00$ 16,970.00$
Hawaiʻi’s Volcano Circus received $20,000 for its After-School Programs.
The organization met eligibility and reporting requirements and reported achieving its program goals.
Expenditures were partially supported,with receipts provided for $16,970 of total reported costs.Documentation for the
remaining expenses was not provided, limiting verification of allowability.
Exceptions noted:
- Incomplete documentation to support total reported expenditures.
After School Programs
91.50%
Page 23 of 66
17 Healthy Mothers, Healthy Babies Coalition Program:
200 / 150
681 / 232
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Healthy Mothers, Healthy Babies Coalition received $50,000 for its Mana Mama Program, providing integrated maternal
and infant health services.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with approved activities.
The program exceeded projected outcomes, serving 681 clinical visits and 232 families compared to projected targets.
Exceptions noted:
- None.
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Healthy Mothers, Healthy Babies Coalition aims to
eliminate health disparities and improve access to care
for high-risk pregnant and birthing individuals, infants,
and people of reproductive age—especially people of
color.
Through the Mana Mama program,we provide a
community-based midwifery model that integrates
culturally grounded clinical care with access to mental
health and social services.
In 2023,we expanded to Hawai‘i Island with a mobile
health unit and office to reach pregnant, postpartum, and
birthing people in rural communities where maternal and
infant care is limited. Given that Hawai‘i Island’s perinatal
and infant health outcomes are below state and national
averages, Mana Mama focuses on improving the
wellbeing of vulnerable mothers, infants, and families
across the county.
GIA Rating Score:100.00%
Grant Awarded:$50,000.00
Population Served:
(Clinicals/Families)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 28,000.00$ 181,100.00$ 209,100.00$ 27,390.94$
Professional Fees -$ -$ -$ -$
Operations -$ 80,000.00$ 80,000.00$ -$
Supplies 3,000.00$ 3,000.00$ 6,000.00$ 2,732.71$
Equipment -$ -$ -$ -$
Doula Services 4,000.00$ 4,600.00$ 8,600.00$ 4,865.88$
Clinical Supplies 10,000.00$ 20,000.00$ 30,000.00$ 10,010.47$
10% Indirect Costs 5,000.00$ -$ 5,000.00$ 5,000.00$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 50,000.00$ 288,700.00$ 338,700.00$ 50,000.00$
Mana Mama
Page 24 of 66
18 Hilo Community Players Program:
Grant Awarded:
1566
1864
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Founded in 1938,Hilo Community Players has a long history
of enriching the community through theater and cultural
programming.With strong partnerships and an experienced
team, the organization consistently delivers high-quality,
accessible performances.
The 47th Annual Shakespeare in the Park Festival will
celebrate cultural heritage, foster artistic expression, and
strengthen community cohesion. Through free performances
and educational outreach, the festival aims to inspire,
entertain, and unite audiences of all ages and backgrounds.GIA Rating Score:
$20,000.00
Population Served:
(Reach/Attendees)
Projected:
Actual:
Eligibility Requirements
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees 500.00$ 500.00$ 1,000.00$ 2,653.29$
Salary & Wages 4,000.00$ 6,000.00$ 10,000.00$ 8,453.00$
Supplies 4,000.00$ 6,000.00$ 10,000.00$ 7,016.69$
Operations 1,500.00$ 3,000.00$ 4,500.00$ 3,072.12$
Rehearsal & Performance R 4,000.00$ 6,000.00$ 10,000.00$ 12,000.00$
Equipment 2,400.00$ 3,400.00$ 5,800.00$ 4,087.65$
Equipment Storage 3,600.00$ 3,600.00$ 7,200.00$ 4,188.48$
Hilo Community Players received $20,000 for its Annual Musical Theatre Program.
The organization met eligibility and reporting requirements and exceeded its projected population served.
No supporting documentation was provided for expenditures, preventing verification of allowability.Minor budget
variances were also noted.
Exceptions noted:
- No supporting documentation; unable to verify allowability.
- Budget variances.
47th Annual Shakespeare in the
Park Festival
85.50%
Findings & Exceptions
Total Budget 20,000.00$ 28,500.00$ 48,500.00$ 41,471.23$
Grant funds returned ( - )-$
Page 25 of 66
19 Program:
50
70
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
HEART Youth Theatre is led by an Artistic Director with
10 years of Broadway experience, including productions
such as Les Misérables and The Phantom of the Opera,
and 20 years as a professional television writer.Over the
past four years, the organization has offered classes in
acting, voice, and dance and produced more than 20 full-
length plays, concerts, and holiday shows, including
Beauty and the Beast, The Lion King, Cabaret, The
Prom, and Grease. These productions regularly feature
30–50 performers and employ numerous crew members.
The I HEART Youth Theatre program provides low-to no-
cost musical theatre training for youth ages 8–18 through
classes,workshops, and rehearsals led by professional
instructors. Programs culminate in a full-scale production
at venues such as the Palace Theater or the University
of Hawaiʻi at Hilo Performing Arts Center. The program’s
first summer camp,I HEART Summer –Grease Camp,
engaged over 50 youth and presented three
performances at the East Hawaiʻi Cultural Center.
Additional funding will allow the program to expand
participation, increase the age range, and stage
productions in larger venues.
GIA Rating Score:100.00%
Grant Awarded:$15,000.00
Population Served: (Various)Projected:
Actual:
Eligibility Requirements
-$
Supplies 4,000.00$ 10,000.00$ 14,000.00$ 4,204.14$
Salary & Wages 5,000.00$ 9,000.00$ 14,000.00$ 5,500.00$
Professional Fees 2,000.00$ 4,000.00$ 6,000.00$ 4,000.00$
Other -$ -$ -$ 9,537.91$
Equipment 2,500.00$ 4,000.00$ 6,500.00$ 2,469.45$
Hilo Education Arts Repertory Theatre received $15,000 for its youth theatre program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with the approved budget.
The program exceeded all projected performance targets.
Exceptions noted:
- None.
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 15,000.00$ 29,000.00$ 44,000.00$ 25,711.50$
Hilo Education Arts Repertory Theatre Heart Youth Theatre Program -
"I Heart Theatre"
Royalties, Scripts, Music
Tracks 1,500.00$ 2,000.00$ 3,500.00$ -$
Operations -$ -$ -$
Page 26 of 66
20 Hilo Education Arts Repertory Theatre Program:
Grant Awarded:
3 / 150
3 / 150
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Hilo Education Arts Repertory Theate ("HEART") received $35,000 for its Heart 3 Show Season program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with the approved budget.
The program exceeded its projected population served.
Exceptions noted:
- None.
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
HEART is led by an Artistic Director with 10 years of
Broadway experience and 20 years as a professional
television writer.Over the past four years,HEART has
offered classes in acting, voice, and dance and produced
more than 20 full-length plays, concerts, and holiday shows,
including Beauty and the Beast, The Lion King, Cabaret, The
Prom, Grease, and One Flew Over the Cuckoo’s Nest.
Performances, held at venues such as the East Hawaiʻi
Cultural Center, Palace Theater, and UH Hilo,regularly
feature 30–50 performers and employ numerous crew
members, with strong community attendance and support.
HEART is seeking funding to expand its programming by
launching a full season that includes two musicals and one
play,while continuing to grow its educational offerings. The
organization plans to increase access to the performing arts
by offering classes,workshops, and performance
opportunities in acting, voice, dance, and technical theater.
Additional goals include providing scholarships, improving
facilities,and building partnerships with schools and
community organizations to reach more participants,
including underserved and older populations,while
showcasing diverse, locally rooted performances.
GIA Rating Score:
$35,000.00
Population Served:
(Performances /
Attendees)
Projected:
Actual:
Eligibility Requirements
100.00%
Salary & Wages 11,900.00$ 12,350.00$ 24,250.00$ 11,960.00$
Professional Fees 9,000.00$ 14,000.00$ 23,000.00$ 10,591.46$
Operations -$ -$ -$ -$
Supplies 3,600.00$ 5,550.00$ 9,150.00$ 3,374.46$
Equipment 1,500.00$ 1,500.00$ 3,000.00$ 2,829.64$
Other Misc. 6,000.00$ 8,000.00$ 14,000.00$ 6,804.70$
Rental 3,000.00$ 10,000.00$ 13,000.00$ 3,500.00$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 35,000.00$ 51,400.00$ 86,400.00$ 39,060.26$
Heart 3 Show Season
Page 27 of 66
21 Program:
1000 +
1103
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Holualoa Foundation for Arts & Culture (Donkey
Mill Arts Center)
The Youth Education Program (YEP)addresses the
shortage of arts programming, qualified instructors, and
creative employment opportunities in our community.
YEP offers year-round art classes both onsite and in
local schools, using culturally grounded approaches that
support students’ academic and social growth. Many
teachers face challenges integrating art into their
curriculum due to limited funding,lack of arts training,
and the emphasis on standardized testing.
Our program connects literature, visual arts,
environmental studies, and health through the themes of
self, family,community, and world.In 2023,we served
over 500 youth through community classes and K–5 in-
school programs at Holualoa and Kahakai Elementary
Schools.YEP also provides professional development
that unites artists,ʻāina-based educators, and classroom
teachers to create meaningful,culturally rich learning
experiences.
GIA Rating Score:100.00%
Grant Awarded:$40,000.00
Population Served:
(Children/Teens)
Projected:
Actual:
Eligibility Requirements
Youth Education Program
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ 87,700.00$ 87,700.00$ -$
Salary & Wages 40,000.00$ 72,500.00$ 112,500.00$ 40,000.00$
-$ 8,500.00$ 8,500.00$ -$
Operations -$ 37,600.00$ 37,600.00$ -$
Holualoa Foundation for Arts & Culture received $40,000 for its Youth Education Program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with the approved budget.
The program exceeded its projected population served, reaching 1,103 youth.
Exceptions noted:
- None.
Facility Supplies -$ 1,000.00$ 1,000.00$ -$
Travel -$ 1,300.00$ 1,300.00$ -$
Findings & Exceptions
Total Budget 40,000.00$ 211,650.00$ 251,650.00$ 40,000.00$
Grant funds returned ( - )-$
Mrktg & Media -$ 2,500.00$ 2,500.00$ -$
Meals & Hosting -$ 550.00$ 550.00$ -$
Equipment -$ -$ -$ -$
Supplies
Page 28 of 66
22 Hui Hoʻoleimaluō Program:
Grant Awarded:
100
178+
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
14th Annual Waiuli Ocean
Festival
The Waiuli Ocean Festival,organized by Hui Ho‘oleimaluo,
promotes ocean literacy,Hawaiian culture, and community
stewardship. Started by Waiuli residents in the early 2000s,
this free event reflects the Keaukaha community’s dedication
to protecting their coastline.
With support from state and county agencies, local
practitioners, and businesses, the festival combines cultural
education and hands-on activities such as surfing,
bodyboarding, bamboo pole fishing, swimming, and
traditional Hawaiian games.
Grant funds will support the expansion of the two-day annual
festival,held during the Lonoikamakahiki season.Activities
include a surf competition for 100 youth,a bamboo fishing
contest led by the Department of Aquatic Resources, and
educational outreach from community partners. Meals for
300 participants and volunteers will be sourced locally.
The event fosters community connection, celebrates
Hawaiian traditions, and encourages stewardship of ocean
resources while offering families a free, fun, and educational
experience.
GIA Rating Score:
$45,000.00
Population Served:
(Participants/ Education)
Projected:
Actual:
Eligibility Requirements
98.00%
Salary & Wages 5,226.60$ 1,200.00$ 6,426.60$ 8,506.23$
Professional Fees 500.00$ 1,000.00$ 1,500.00$ -$
12,500.00$ 9,700.00$
Operations 500.00$ 500.00$ 1,000.00$ 2,035.34$
Supplies 20,000.00$ 10,000.00$ 30,000.00$ 41,955.43$
Hui Ho‘oleimaluō received $45,000 for its Waiuli Ocean Fest program.
The organization met eligibility and reporting requirements. Expenditures were supported and align with available
documentation, though minor budget variances were noted.While records indicate the organization received and
expended the full $45,000 award, the approved budget reflects only $41,226.60.
Program activities were completed as proposed.
Exceptions noted:
- Minor budget variances between the approved budget and recorded expenditures.
Other Expenses -$ -$ -$ 200.00$
Findings & Exceptions
Total Budget 41,226.60$ 20,200.00$ 61,426.60$ 62,397.00$
Grant funds returned ( - )-$
*Based on Application & Executed Agreement unless otherwise noted.
Equipment 5,000.00$ 5,000.00$ 10,000.00$ -$
Contractors 10,000.00$ 2,500.00$
Page 29 of 66
23 Program:
1050
754
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Hui Pono Holoholona
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Hui Pono Holoholona (HPH),founded in 2007, has
provided free or low-cost spay and neuter services on
Hawaiʻi Island for more than 16 years.Since its inception,
HPH has sterilized approximately 9,000 animals through
partnerships with veterinarians in the Hilo and Puna
districts,across the neighbor islands, and with animal
welfare organizations and community members in East
Hawaiʻi.
HPH seeks grant funding to support a low-or no-cost
spay/neuter program for owned,stray,and feral cats.
The program aims to provide free surgeries for 700 cats,
increase community awareness of the benefits of
spay/neuter for animal health, public safety, and the
environment, and reduce future animal overpopulation on
Hawaiʻi Island. Weekly spay/neuter appointments are
already secured at a centrally located Hilo clinic;grant
funds are needed solely to compensate veterinarians for
their services.Affordable spay/neuter programs are
widely recognized as the most effective strategy for
reducing overpopulation, shelter euthanasia, pet
homelessness, and for supporting Trap-Neuter-Return-
Maintain (TNRM) efforts.
GIA Rating Score:90.00%
Grant Awarded:$35,000.00
Population Served: (Pets
Sterilized)
Projected:
Actual:
Eligibility Requirements
Low Cost Spay/Neuter Clinics
Salary & Wages -$ -$ -$ -$
Professional Fees 35,000.00$ -$ 35,000.00$ 22,689.00$
Operations -$ -$ -$ -$
Supplies -$ 4,000.00$ 4,000.00$ 37,372.80$
Equipment -$ -$ -$ -$
-$ -$ -$ -$
-$ -$ -$ -$
-$ -$ -$ -$
Hui Pono Holoholona received $35,000 for its Low-Cost Spay/Neuter Clinics Program.
The organization provided all documents required by the application and met reporting requirements. However, the
program did not meet its projected population served, and expenditures did not align with the approved budget.
Exceptions noted:
- Population served below projections
- Expenditures not aligned with approved budget
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 35,000.00$ 4,000.00$ 39,000.00$ 60,061.80$
Page 30 of 66
24 Program:
Grant Awarded:
45
85
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Since 1994,INPEACE has provided culturally grounded
educational programs to help Native Hawaiian communities
thrive. Serving over 9,700 individuals annually, the
organization focuses on early learning, educational equity,
leadership, and family economic stability in areas facing
generational poverty and low academic achievement.
The Early Literacy Program strengthens school readiness by
providing professional development, educational materials,
coaching, and support to parents and early childhood
educators.Its goal is to ensure every child has access to
quality education, regardless of their early learning setting.
Using culturally responsive, evidence-based literacy
instruction aligned with U.S.Department of Education
standards, the program promotes children’s oral language,
phonological awareness, reading, and comprehension
through interactive, “shared literacy”experiences between
adults and children.
GIA Rating Score:
$50,000.00
Population Served:
(Enrollment / Education)
Projected:
Actual:
Eligibility Requirements
-$ -$ -$
Supplies -$ -$ -$ -$
Salary & Wages 39,145.00$ 105,828.00$ 144,973.00$ 39,772.00$
Professional Fees -$ -$ -$ -$
Institute for Native Pacific Education & Culture
100.00%
Findings & Exceptions
Total Budget 50,000.00$ 137,043.00$ 187,043.00$ 50,000.00$
Grant funds returned ( - )-$
Equipment -$ -$ -$ -$
Payroll Taxes & Fringe 10,855.00$ 31,215.00$ 42,070.00$ 10,228.00$
Operations -$
Early Literacy Institute
INPEACE received $50,000 for its Early Literacy Institute program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with approved activities.
Program activities were implemented as proposed.
Exceptions noted:
- None.
Page 31 of 66
25 Island of Hawai'i YMCA Program:
48/225/127
52/290/108
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Family Visitation Center
Program
Island of Hawaii YMCA received $50,000 for its Family Visitation Center Program.
The organization met eligibility requirements, submitted documentation on time,and expenditures were fully supported
and aligned with the approved budget. The program exceeded projected intakes and families served, though total
individuals served fell slightly below projections.
Exceptions noted:
- Total individuals served fell slightly below projections
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The Family Visitation Center (FVC)provides a safe,
neutral, and child-focused setting for supervised visits
and safe exchanges when domestic violence has
occurred. The program is staffed by trained professionals
with a combined 67 years of experience and ongoing
training through accredited domestic violence
organizations.FVC works closely with county, state, and
nonprofit partners to coordinate services.
FVC offers supervised in-person, one-to-one, telephone,
and video visits,as well as safe child exchanges.Most
referrals come from Family Court judges for cases
involving domestic violence, divorce, and child protective
services.FVC conducts intake assessments, schedules
visits,and provides observation reports to the courts,
while remaining a neutral third party.Child safety is the
program’s highest priority.
Since January 2019,FVC has served 225 families,
including 106 parents and 119 infants and youth,
completed 113 intakes, and responded to 936 service
inquiries.
GIA Rating Score:100.00%
Grant Awarded:$50,000.00
Population Served: (Intakes /
Families / Individuals)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 50,000.00$ 54,832.00$ 104,832.00$ 50,282.20$
Professional Fees -$ -$ -$ -$
Operations -$ -$ -$ -$
Supplies -$ -$ -$ -$
Equipment -$ -$ -$ -$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 50,000.00$ 54,832.00$ 104,832.00$ 50,282.20$
Page 32 of 66
26 Ka Ahahui O Ka Nahelehele Program:
Grant Awarded:
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The Hawai‘i Island Seed Bank (HISB)will partner with DLNR,
DHHL,the Waikoloa Dry Forest Initiative,and Hawai‘i
Community College–Pālamanui to expand native dry forest
seed collections for post-wildfire recovery and restoration.
Collected seeds will help re-establish burned areas, suppress
invasive grasses, and reduce wildfire fuels.HISB will
process, catalog, and store the seeds for use by landowners
and restoration projects.
HISB will also offer seed banking classes each semester at
HCC Pālamanui,with hands-on training at the 700-acre
Community Forest Preserve. These activities preserve native
species, strengthen seed resources for long-term forest
restoration, and provide students with applied conservation
skills.One student each semester will be selected for a paid
HISB internship.
This initiative directly addresses the growing threat of
wildfires in Hawai‘i and aligns with the 2023 Hawai‘i House of
Representatives Final Report on the Lahaina Wildfire, which
calls for increased seed banking, restoration with native
species, and control of invasive grasses.
GIA Rating Score:
$35,000.00
Population Served:
(Various)
Projected:
Actual:
Eligibility Requirements
94.00%
See
Findings &
Exceptions
Salary & Wages 31,500.00$ 4,500.00$ 36,000.00$ 31,500.00$
Professional Fees -$ -$ -$ -$
Operations -$ -$ -$ -$
Supplies -$ 3,500.00$ 3,500.00$ -$
Equipment -$ -$ -$ -$
Overhead Expenses 3,500.00$ 500.00$ 4,000.00$ 4,410.41$
Grant funds returned ( - )-$
35,910.41$
*Based on Application & Executed Agreement unless otherwise noted.
Hawai'i Island Seed Bank
Ka Ahahui O Ka Nahelehele received $35,000 for its Hawaii Island Seed Bank Program.
The organization met eligibility requirements and submitted documentation, including itemized receipts by budget
category. The program did not meet its projected population served and did not provide specific,measurable outcomes
or clearly demonstrate public benefits.
Exceptions noted:
- Program did not meet projected population served
- Outcomes and public benefits not clearly defined
Findings & Exceptions
Total Budget 35,000.00$ 8,500.00$ 43,500.00$
Page 33 of 66
27 Kamuela Philharmonic Orchestra Society Program:
1700
1553
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The Kamuela Philharmonic Orchestra Society (KPOS),a
nonprofit organization with 19 years of service,provides
free orchestral concerts to underserved and rural
communities across Hawai‘i Island. These performances
promote access to live music in welcoming outdoor
settings and support local orchestral musicians.
Concerts feature a mix of Hawaiian mele,classical
works,and seasonal music designed to engage
audiences of all ages.KPOS partners with healthcare,
senior, and veteran facilities—including Life Care of Kona
and Yukio Okutsu State Veterans Home—to bring live
performances to residents who may not otherwise have
access.
By offering free concerts in public and senior venues,
KPOS fosters community connection, encourages
cultural appreciation, and gives families—especially
those with limited financial means—an opportunity to
experience live orchestral music together.
GIA Rating Score:94.00%
Grant Awarded:$35,000.00
Population Served: (Elderly,
Veterans /Education)
Projected:
Actual:
Eligibility Requirements
Salary & Wages -$ -$ -$ -$
Professional Fees 36,500.00$ 45,000.00$ 81,500.00$ 37,125.00$
Operations -$ -$ -$ -$
Supplies -$ -$ -$ -$
Equipment -$ -$ -$ -$
Kamuela Philharmonic Orchestra Society received $35,000 for its Free Community Concert Program.
The organization met eligibility and reporting requirements. Expenditures were supported and aligned with approved
program activities.However, the program served fewer participants than projected due to capacity and scheduling
constraints.In addition, the approved budget appears to include funding from external sources that was reported as
Waiwai grant funding.
Exceptions noted:
- Population served below projections.
- Budget documentation includes apparent misclassification of external funding as Waiwai grant funding.
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 36,500.00$ 45,000.00$ 81,500.00$ 37,125.00$
Free Community Concerts
Page 34 of 66
28 Kekelaokalani Program:
Grant Awarded:
3540
4027
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Kekelaokalani received $50,000 for its Resilience Hub program.
The organization met eligibility and reporting requirements. Expenditures were generally supported; however, some costs
were not fully itemized.
The program exceeded its projected population served.
Exceptions noted:
- Minor allocation variances due to insufficient cost detail.
100.00%
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Kekelaokalani is a community-based organization rooted in
Papaʻikou that works to strengthen families and build resilient
communities grounded in aloha. Led by a diverse team of
more than 25 volunteers—including farmers, fishermen,
artists,educators, health workers, and first responders—the
organization is committed to making a meaningful difference
and creating strong foundations for community well-being.
Through its Resilience Hub, Kekelaokalani provides
programs that support ʻohana connection, cultural
engagement, and essential needs. The organization hosts
monthly community gatherings in Papaʻikou and Pepeʻekeo
that include shared meals, community updates, and cultural
or educational activities such as hula, music, guest speakers,
and interactive learning. Kekelaokalani also plans to launch
weekly life meetings for men, women, and youth,led by
trained facilitators in partnership with Vibrant Hawaiʻi.In
addition, the organization continues food distribution
programs with Hawaiʻi Food Bank, Vibrant Hawaiʻi,and
Kaukau for Keiki to provide healthy, nutritious food to families
on a regular basis.
GIA Rating Score:
$50,000.00
Population Served:
(Attendance & Reach)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 25,000.00$ -$ 25,000.00$ 25,000.08$
Professional Fees 7,800.00$ -$ 7,800.00$ 10,000.08$
Operations -$ -$ -$ -$
Supplies 6,100.00$ 2,500.00$ 8,600.00$ 6,100.00$
Equipment 1,500.00$ -$ 1,500.00$ 1,500.00$
Stipends 9,600.00$ -$ 9,600.00$ 7,500.06$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 50,000.00$ 2,500.00$ 52,500.00$ 50,100.22$
Resilience Hub
Page 35 of 66
29 Keli'i William Ioane Legacy Foundation Program:
190
1921+
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The Ku‘u Home Data Collection Program,led by KWILF,
aims to address the growing impacts of commercial
tourism in the Keaukaha community. Originating as a
grassroots initiative,the program engages local residents
to collect and analyze data on park usage at Waiuli and
Lehia—two heavily visited County parks—to better
understand how tourism affects community health and
well-being.
KWILF,a trusted community organization with deep roots
in Keaukaha, has partnered with the County of Hawai‘i
Research &Development Department,‘A‘ali‘i Alliance,
and Kamehameha Schools to promote responsible
tourism and stewardship of wahi pana (sacred places).
Grant funds will support continued data collection,
outreach, and awareness efforts to inform a community-
driven tourism management plan, ensuring that visitor
activity aligns with the needs and values of Keaukaha
residents.
GIA Rating Score:93.50%
Grant Awarded:$50,000.00
Population Served: (Events /
Outreach)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 47,000.00$ 47,000.00$ 94,000.00$ 45,080.21$
Professional Fees -$ -$ -$ -$
Operations 3,000.00$ 3,000.00$ 6,000.00$ 3,323.54$
Supplies -$ 500.00$ 500.00$ -$
Equipment -$ 4,000.00$ 4,000.00$ -$
Keli'i William Ioane Legacy Foundation received $50,000 for its Ku‘u Home Data Collection Program.
The organization met eligibility and reporting requirements. Documentation supported most expenses; however, records
did not account for the full award amount and were not fully itemized or organized,limiting verification of total
expenditures and allowability.
Exceptions noted:
- Incomplete documentation for total expenditures
- Insufficient itemization and organization of financial records
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 50,000.00$ 54,500.00$ 104,500.00$ 48,403.75$
Ku'u Home Data Collection
Page 36 of 66
30 Program:
Grant Awarded:
<1,500 / <600
2,992
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Kohala Animal Relocation &Education Service (KARES)received $50,000 for its Veterinary Care and Spay/Neuter
Program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with the approved budget.While submissions were not entirely organized, the program exceeded its projected population
served.
Exceptions noted:
- Submissions not fully organized
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The KARES program provides veterinary care and
spay/neuter services for companion dogs and cats,
supporting vulnerable residents with limited financial
resources.Each year, 1,500–1,800 pets directly benefit from
services that keep them healthy, safe, and in loving homes.
The program alleviates the financial burden on low-income
families while addressing pet overpopulation through free
spay/neuter procedures arranged with participating
veterinarians at reduced rates.In addition to preventive care,
KARES expedites emergency treatment for seriously ill or
injured animals and offers wellness services such as
diagnostic testing, vaccinations, deworming,flea and tick
treatments, wound care, dental care, and pain management.
Together, these efforts promote animal welfare, support
families,and reduce the number of free-roaming dogs and
cats on Hawai‘i Island.
GIA Rating Score:
$50,000.00
Population Served:
(Families/Pets)
Projected:
Actual:
Eligibility Requirements
97.50%
Salary & Wages -$ -$ -$ -$
Professional Fees 50,000.00$ 120,000.00$ 170,000.00$ 65,352.95$
Operations -$ 1,000.00$ 1,000.00$ -$
Supplies -$ 5,000.00$ 5,000.00$ -$
Equipment -$ 3,000.00$ 3,000.00$ -$
Auto Repairs/Maint./Fees -$ 10,000.00$ 10,000.00$ -$
Findings & Exceptions
Kohala Animal Relocation & Education Service
(KARES)
Veterinary Care & Spay/Neuter
for Family Companion Pets
Total Budget 50,000.00$ 139,000.00$ 189,000.00$ 65,352.95$
Grant funds returned ( - )-$
Page 37 of 66
31 Program:
8200
UTD
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Kona Historical Society Preserving and Sharing Kona
History
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Kona Historical Society has been preserving and sharing
Kona history since 1976 through educational programs,
lectures, exhibits, cultural festivals,field trips,
performances, research, and publications.KHS operates
three living history programs on two historic sites—the
Kana Coffee Living History Farm in Captain Cook and
the H.N.Greenwell Store Museum in Kealakekua—both
listed on the State and National Registers of Historic
Places.While staffing is small,long-term employees
bring extensive experience in program management and
grant administration.
Grant funds would support public programs for visitors,
members, and school groups at both sites.At the Kana
Coffee Living History Farm,visitors explore the historic
homestead of Japanese coffee farming families from
1925–1945, meeting costumed interpreters and animals
while learning about independence,family values, and
resourcefulness. The farm is open two days a week for
general admission and prearranged tours.At the H.N.
Greenwell Store Museum,visitors experience a 19th-
century store, exploring original counters, shelving, and
merchandise to learn about the diverse livelihoods of the
community. The museum is open one day a week to the
public at no charge.
GIA Rating Score:45.00%
Grant Awarded:$15,000.00
Population Served: (People)Projected:
Actual:
Eligibility Requirements
Salary & Wages 2,460.00$ 90,490.00$ 92,950.00$ -$
Professional Fees 5,100.00$ -$ 5,100.00$ -$
Operations -$ 20,500.00$ 20,500.00$ -$
Supplies 7,440.00$ 1,500.00$ 8,940.00$ -$
Equipment -$ -$ -$ -$
Kona Historical Society received $15,000 in grant funds for its Preserving and Sharing Kona History program.
The organization met all eligibility and application requirements.
However,the organization did not respond to OCA’s request for additional information, despite two notices
being mailed with no indication of delivery issues.
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 15,000.00$ 112,490.00$ 127,490.00$ -$
Page 38 of 66
32 Program:
Grant Awarded:
800
UTD
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Ku‘ikahi Mediation Center, Inc. received $15,000 for its Community Mediation & Facilitation Services Program.
The organization met eligibility and reporting requirements.No itemized receipts were provided to support expenditures,
preventing verification of allowability. Population served could not be verified due to lack of supporting data.
Exceptions noted:
- No itemized financial documentation; unable to verify allowability
- Population served could not be verified
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Ku'ikahi Mediation Center Inc.Community Mediation &
Facilitation Services
Ku‘ikahi Mediation Center is East Hawai‘i’s only nonprofit
mediation organization, dedicated to helping individuals,
families,businesses, schools, and community groups resolve
conflicts and build peace. Established in 1983 and operating
independently since 2006, Ku‘ikahi has over 40 years of
experience providing mediation,facilitation,and conflict
resolution training across Hawai‘i County.
The center offers affordable,accessible alternatives to
litigation,especially for low-income residents who may
struggle to navigate the legal system.Mediation supports
party self-determination in challenging situations such as
divorce,child custody, debt negotiation, landlord-tenant
disputes, and civil claims.
By reducing reliance on the courts and preventing crises like
eviction or homelessness, Ku‘ikahi plays a vital role in
Hawai‘i’s Access to Justice framework—ensuring that all
community members have the opportunity to find fair,
peaceful, and sustainable solutions.
GIA Rating Score:83.50%
$15,000.00
Population Served:
(Cases/Hours/Outreach)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 10,000.00$ 170,000.00$ 180,000.00$ 10,020.00$
Professional Fees 500.00$ 31,500.00$ 32,000.00$ 240.00$
Operations 4,000.00$ 60,000.00$ 64,000.00$ 4,320.00$
Supplies 500.00$ 3,500.00$ 4,000.00$ 540.00$
Equipment -$ 2,722.00$ 2,722.00$ -$
Professional Volunteer Med -$ 150,000.00$ 150,000.00$ -$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 15,000.00$ 417,722.00$ 432,722.00$ 15,120.00$
Page 39 of 66
33 Ku'ikahi Mediation Center Inc.Program:
420 +
< 450
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Conflict Prevention & Resolution
Education
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Ku‘ikahi Mediation Center is East Hawai‘i’s only nonprofit
mediation organization, helping individuals,families,
businesses, schools, and community groups resolve
conflicts peacefully. Founded in 1983 and established as
an independent nonprofit in 2006, Ku‘ikahi has over 40
years of experience promoting “Finding Solutions,
Growing Peace” across Hawai‘i County.
As the community faces challenges like climate change,
housing instability,and social division,effective
communication and collaboration are essential. Ku‘ikahi’s
Conflict Prevention &Resolution Education Program
builds these skills through free Brown Bag Lunch talks,
public workshops, customized trainings, continuing
education for mediators, and youth conflict resolution
sessions.Together, these efforts foster understanding,
cooperation, and stronger communities.
GIA Rating Score:87.50%
Grant Awarded:$15,000.00
Population Served: (Outreach
/ Education)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 10,000.00$ 50,000.00$ 60,000.00$ 13,700.00$
Professional Fees 4,000.00$ 10,000.00$ 14,000.00$ 600.00$
Operations 500.00$ 10,500.00$ 11,000.00$ 350.00$
Supplies 500.00$ 3,000.00$ 3,500.00$ 349.50$
Equipment -$ 1,400.00$ 1,400.00$ -$
Ku‘ikahi Mediation Center, Inc. received $15,000 for its Conflict Prevention and Resolution Education Program.
The organization met eligibility and reporting requirements and achieved its projected population served. Expenditures
were not supported by itemized receipts, preventing verification of specific costs and allowability.Minor budget variances
were noted.
Exceptions noted:
- No itemized financial documentation; unable to verify allowability
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 15,000.00$ 74,900.00$ 89,900.00$ 14,999.50$
Page 40 of 66
34 Program:
Grant Awarded:
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
La'i'opua 2020 Culinary Huaka'i
L2020 has managed diverse projects, programs, and
services since 2006, including serving as a County of Hawai'i
job training site,fostering community skill development, and
operating afterschool enrichment programs. During the
pandemic, L2020 adapted quickly with initiatives such as
Under the Kona Moon Virtual Events and the Hanai'ai
Program, distributing 1,000 grocery meal bags, and
retrofitting the Workforce Development/Business Incubation
Center for safe in-person learning.Since 2018, L2020 has
managed 30 grant-funded projects, including the Wa'a
Project.
Grant funds will support L2020’s culinary initiatives through
the Ho'okahua Workforce Development Program, recognized
with the Pualu Award. Programs include Youth Culinary,
Food Preservation, and Culinary Huaka'i,which educate
adults on local food sustainability, Hawaiian cultural
practices, and family-centered economic support. Culinary
Huaka'i offers two 4-week sessions featuring farm visits and
hands-on cooking instruction using local ingredients,such as
beef, ulu, kalo, kampachi, and Hamakua Ali'i mushrooms,
connecting participants to local producers and building
practical culinary skills.
GIA Rating Score:45.00%
$35,000.00
Population Served:
(Various)
Projected:
Actual:
Eligibility Requirements
UTD
Salary & Wages -$ 4,615.38$ 4,615.38$ -$
Professional Fees 24,100.00$ 6,284.63$ 30,384.63$ -$
Operations -$ 29,092.25$ 29,092.25$ -$
Supplies 2,600.00$ -$ 2,600.00$ -$
Equipment -$ -$ -$ -$
Other 8,300.00$ 1,540.00$ 9,840.00$ -$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 35,000.00$ 41,532.26$ 76,532.26$ -$
La'i'opua 2020 received $35,000 in grant funds for its Culinary Huaka'i Program.The organization met all
eligibility and application requirements.
However,the organization did not respond to OCA’s request for additional information, despite two notices
being mailed with no indication of delivery issues.
Page 41 of 66
35 Laupahoehoe Train Museum Program:
1040
837
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Founded in 2009, the Honeybee Education Program
(HEP)provides education and hands-on training to
schools and communities across Hawaiʻi Island. Created
in response to declining honeybee populations,HEP
promotes pollination awareness, beekeeping skills,and
agricultural sustainability.More than 1,500 students and
adults have participated in the program over the past two
years.
HEP partners with schools, community groups, and
resilience hubs to offer ʻāina-based education focused on
gardening, beekeeping, nutrition, and Hawaiian studies.
Programs include school electives,field trips,and
community garden projects in underserved areas.
These activities provide safe, meaningful learning
experiences that support youth well-being, food security,
and connection to land and culture. Continued funding
will help sustain and expand the program, serving an
estimated 500 youth annually.
GIA Rating Score:75.50%
Grant Awarded:$25,000.00
Population Served:
(Participants)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 14,000.00$ 6,000.00$ 20,000.00$ -$
Professional Fees 5,000.00$ 2,000.00$ 7,000.00$ 5,361.64$
Operations 1,500.00$ 2,000.00$ 3,500.00$ -$
Supplies 4,500.00$ 10,000.00$ 14,500.00$ -$
Equipment -$ -$ -$ -$
Misc.-$ -$ -$ 18,087.44$
Laupahoehoe Train Museum received $25,500 for its ‘Āina-Beekeeping in Schools Program.
The organization met eligibility and reporting requirements. Financial documentation was incomplete, not aligned with
approved budget categories, and lacked full receipt support,limiting verification of expenditures.A portion of funds was
returned without supporting explanation, reducing accountability. The program did not meet its projected population
served.
Exceptions noted:
- Incomplete and disorganized financial documentation; unable to fully verify allowability
- Returned funds without supporting explanation
- Population served below projections
Grant funds returned 5,212.56$
Findings & Exceptions
Total Budget 25,000.00$ 20,000.00$ 45,000.00$ 28,661.64$
Aina-Beekeeping in Schools
Page 42 of 66
36 Program:
Grant Awarded:
UTD
117
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Lokahi Treatment Centers Anger Management Treatment
Program
The Anger Management Treatment Program focuses on
helping individuals manage and control anger across various
settings, including interpersonal relationships, work
environments, and other situations where anger becomes
problematic. The program aims to help participants identify
anger triggers, develop effective coping strategies, and learn
healthier ways to express and regulate emotions. Treatment
incorporates cognitive-behavioral techniques, relaxation
exercises,communication skills training, and stress
management,with an emphasis on recognizing and changing
maladaptive thought and behavior patterns related to anger.
While both Anger Management Treatment Programs and
Domestic Violence Offender Programs address issues
related to anger and violence, their scopes differ. Domestic
Violence Offender Programs specifically serve individuals
with a history of domestic violence and focus on preventing
future harm within intimate relationships.In contrast, Anger
Management Treatment Programs have a broader focus and
address anger-related challenges across multiple life
contexts.
GIA Rating Score:89.00%
$30,000.00
Population Served:
(Outreach/Participation)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 30,000.00$ 107,000.00$ 137,000.00$ 474,145.13$
Professional Fees -$ 2,000.00$ 2,000.00$ -$
Operations -$ 29,000.00$ 29,000.00$ -$
Supplies -$ 8,000.00$ 8,000.00$ -$
Equipment -$ 2,000.00$ 2,000.00$ -$
Staff Training -$ 2,000.00$ 2,000.00$ -$
Business Expense -$ 15,000.00$ 15,000.00$ -$
Lokahi Treatment Center received $30,000 for its Anger Management Treatment Program.
The organization met eligibility and reporting requirements, and expenditures were generally supported. Population
served could not be verified due to lack of baseline data and potential duplicate counts.Some expenses may overlap with
another program, limiting assurance over cost allocation.
Exceptions noted:
- Population served could not be verified
- Potential duplication in participant counts
- Possible overlap of expenses
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 30,000.00$ 165,000.00$ 195,000.00$ 474,145.13$
Page 43 of 66
37 Lokahi Treatment Centers Program:
UTD
82
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Our program uses a comprehensive, rehabilitative
approach to address domestic violence by combining
counseling, education, and therapeutic interventions to
interrupt cycles of harm and promote lasting behavioral
change. The program emphasizes personal
accountability, helping participants recognize the impact
of their actions and take responsibility for change.
Through individualized counseling, participants explore
underlying causes, triggers, and behavioral patterns
associated with domestic violence. Therapeutic services
are tailored to each participant’s needs and include both
group and individual sessions.Group therapy provides a
supportive environment for shared learning and skill
development,while individual counseling offers a
confidential space for deeper reflection and healing.
Overall,the program equips participants with conflict
resolution and coping skills to manage challenging
situations and reduce the risk of future violence.
GIA Rating Score:89.00%
Grant Awarded:$30,000.00
Population Served:
(Outreach/Participation)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 30,000.00$ 107,000.00$ 137,000.00$ 474,145.13$
Professional Fees -$ 2,000.00$ 2,000.00$ -$
Operations -$ 29,000.00$ 29,000.00$ -$
Supplies -$ 8,000.00$ 8,000.00$ -$
Equipment -$ 2,000.00$ 2,000.00$ -$
Staffing -$ 2,000.00$ 2,000.00$ -$
General Business Exp.-$ 15,000.00$ 15,000.00$ -$
-$ -$ -$ -$
Lokahi Treatment Center received $30,000 for its Domestic Violence Offender Treatment Intervention Program.
The organization met eligibility and reporting requirements, and expenditures were generally supported. Population
served could not be verified due to lack of baseline data and potential duplicate counts.Some expenses may overlap
with another program, limiting assurance over cost allocation.
Exceptions noted:
- Population served could not be verified
- Potential duplication in participant counts
- Possible overlap of expenses
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 30,000.00$ 165,000.00$ 195,000.00$ 474,145.13$
Domestic Violence Offender
Treatment Intervention
Page 44 of 66
38 Program:
Grant Awarded:
3000
3757
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Mala‘ai received $25,000 for its Culinary Garden at Waimea Middle School Program.
The organization met eligibility and reporting requirements. Expenditures were supported,with minor budget variances.
An unallowable travel-related expense was identified in violation of grant requirements.
Exceptions noted:
- Unallowable expense identified
- Minor budget variances
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Mala'ai The Culinary Garden at Waimea
Middle School
Founded in 2005, Mala‘ai: The Culinary Garden of Waimea
Middle School connects students to the land and their food to
promote health, wellness, and academic success.This one-
acre outdoor classroom provides hands-on, food-based
education that integrates land stewardship, green career
exploration, and social-emotional learning with core subjects
like science, health, and ʻIke Hawai‘i.
Mala‘ai serves all 194 Waimea Middle School students, along
with teachers, administrators, and community members,
through approximately 4,000 instructional hours annually and
after-school sessions adding 770 contact hours. The
program reinforces classroom lessons through nature and
regenerative agriculture, improves student engagement and
performance, and fosters community collaboration.In the
most recent year, Mala‘ai grew 1,400 pounds of food,
distributed 391 pounds to the community, and benefited from
over 175 volunteer hours.
GIA Rating Score:92.00%
$25,000.00
Population Served:
(Education/Outreach
Hours)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 21,250.00$ 146,450.00$ 167,700.00$ 21,250.00$
Professional Fees 750.00$ 5,750.00$ 6,500.00$ -$
Operations 1,500.00$ 8,015.00$ 9,515.00$ 2,250.00$
Supplies 1,500.00$ 7,325.00$ 8,825.00$ 1,500.00$
Equipment -$ -$ -$ -$
Auto Repairs/Maint./Fees -$ -$ -$ -$
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 25,000.00$ 167,540.00$ 192,540.00$ 25,000.00$
Page 45 of 66
39 North Hawai'i Heritage Foundation Program:
6,000
6,500
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures *Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
The Honoka‘a Heritage Center will host the 2024
Hāmākua Sugar Days Festival from October 11–20,
2024,to commemorate the 30th anniversary of the
closing of the last sugar plantation.This ten-day festival
will celebrate the history and legacy of sugar in shaping
the Hāmākua region while showcasing new agricultural
initiatives for the future. Through community-led
presentations,activities,and cultural events,the festival
will honor surviving plantation workers,preserve local
stories,recognize the contributions of Native Hawaiians
and immigrant laborers, highlight the labor movement,
provide curriculum tools for schools,and stimulate the
local economy by attracting visitors from across Hawai‘i
and beyond.
GIA Rating Score:90.00%
Grant Awarded:$25,000.00
Population Served:
(Participants/Reach)
Projected:
Actual:
Eligibility Requirements
Salary & Wages 5,000.00$ 38,600.00$ 43,600.00$ 5,000.00$
Professional Fees -$ 27,040.00$ 27,040.00$ -$
Operations 6,840.00$ 13,600.00$ 20,440.00$ 10,365.24$
Supplies -$ 10,650.00$ 10,650.00$ -$
Equipment 7,137.00$ 14,763.00$ 21,900.00$ 6,896.04$
County Permits -$ 1,500.00$ 1,500.00$ -$
1,750.00$ -$ 1,750.00$ 397.90$
Security Guards 2,000.00$ -$ 2,000.00$ 67.82$
Findings & Exceptions
North Hawaii Heritage Foundation received $25,000 for its 2024 Hamakua Sugar Days Festival Program.
The organization met reporting and documentation requirements; however,it did not meet the one-year experience
requirement. Expenditures were supported,with minor allowable budget variances.The program exceeded its
projected population served.
Exceptions noted:
- Did not meet one-year experience requirement
- Travel-related expense identified and determined allowable
2024 Hamakua Sugar Days Festival
Grant funds returned ( - )-$
Total Budget 25,000.00$ 106,793.00$ 131,793.00$ 25,000.00$
Medical Svcs -$ 640.00$ 640.00$ -$
Overhead (10%)2,273.00$ -$ 2,273.00$ 2,273.00$
Event Insurance
Page 46 of 66
40 Program:
Grant Awarded:
10
14
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
North Kohala Community Resource Center received $7,500 for its North Kohala Community Resource Center Program.
The organization met application and reporting requirements and exceeded its projected population served. However,
financial documentation was incomplete and not fully itemized,with noted budget variances. Cost allocation was not
clearly documented, supported by only one "CRM" invoice and limited payroll detail.
Exceptions noted:
- Incomplete or non-itemized financial documentation
- Budget variances from approved application
- Cost allocation not clearly documented
- Insufficient payroll and CRM documentation detail
Grant funds returned -$
Findings & Exceptions
Total Budget 7,500.00$ 1,800.00$ 9,300.00$ 27,133.92$
CRM 3,000.00$ -$ 3,000.00$ 10,716.00$
Equipment -$ -$ -$ -$
Supplies 1,800.00$ -$ 1,800.00$ -$
Operations 700.00$ -$ 700.00$ 700.00$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees 1,000.00$ 1,000.00$ 2,000.00$ 3,738.00$
Salary & Wages 1,000.00$ 800.00$ 1,800.00$ 11,979.92$
North Kohala Community Resource Center North Kohala Community
Resource Center
The North Kohala Community Resource Center (NKCRC)
supports individuals and groups developing projects that
strengthen and sustain the Kohala community.Since its
inception,NKCRC has focused on listening to community-
identified needs and serving as a bridge for funding,
education, and technical support. The organization is guided
by diverse leaders with deep historical knowledge and
understanding of the Kohala community.
NKCRC’s program emphasizes increasing the effectiveness
and long-term sustainability of grassroots, community-led
initiatives. This is achieved through training, coaching, and
capacity-building support for organizers of fiscally sponsored
projects. Through these efforts,NKCRC helps ensure the
community has access to consistent,reliable programs and
services that enhance overall well-being and quality of life.
GIA Rating Score:85.50%
$7,500.00
Population Served:
(Individuals)
Projected:
Actual:
Eligibility Requirements
Page 47 of 66
41 PETFIX Program:
750
1,008
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
PETFIX received $50,000 for its Spay and Neuter Clinics program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with the approved budget.
The program exceeded its projected population served.
Exceptions noted:
None.
Findings & Exceptions
Grant funds returned ( - )-$
Total Budget 50,000.00$ -$ 50,000.00$ 65,692.10$
Equipment 300.00$ -$ 300.00$ 177.50$
Supplies 9,500.00$ -$ 9,500.00$ 11,779.58$
Operations 1,200.00$ -$ 1,200.00$ 1,025.02$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees 39,000.00$ -$ 39,000.00$ 52,710.00$
Salary & Wages -$ -$ -$ -$
Spay & Neuter Clinics
PETFIX provides free spay and neuter services across
Hawaiʻi Island,with a strong focus on kupuna and low-
income communities.The organization also educates
the public about pet overpopulation and animal welfare.
Guided by an experienced leadership team with
decades of animal welfare and nonprofit experience,
PETFIX has achieved significant impact in just four
years.
With grant support,PETFIX will conduct 12–14 free
spay/neuter clinics for cats and dogs, including at least
six clinics in Kaʻū,the county’s largest and most
economically challenged district.Each clinic will sterilize
approximately 50 animals, resulting in at least 650
animals served during the funding period. Outreach and
education will be provided in person at the Ocean View
flea market and online to reach underserved pet
owners. Demand for services remains high,with a 2–3
month waitlist,a strong volunteer base, and committed
veterinarians ready to expand clinic capacity.Funding is
needed to support professional veterinary services.
GIA Rating Score:100.00%
Grant Awarded:$50,000.00
Population Served: (Cats&
Dogs)
Projected:
Actual:
Eligibility Requirements
Page 48 of 66
42 Program:
Grant Awarded:
50
18
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Findings & Exceptions
Total Budget 20,000.00$ 16,000.00$ 36,000.00$ 20,000.00$
Contingency -$
Pulama Ia Kona Heritage Preservation Council received $20,000 for its Saving Culture –North Kona Mauka Stories and
Place Names Program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported. The program
did not fully meet projected outputs, and an unallowable expense for an alcoholic beverage was identified in violation of
grant requirements.
Exceptions noted:
- Program outputs not fully achieved
- Unallowable expense identified
Grant funds returned ( - )-$
3,000.00$ 3,000.00$ -$
Equipment 3,000.00$ 3,500.00$ 6,500.00$ 5,821.98$
Supplies 5,000.00$ 4,500.00$ 9,500.00$ 527.19$
Operations -$ -$ -$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees 7,000.00$ -$ 7,000.00$ 7,329.83$
Salary & Wages 5,000.00$ 5,000.00$ 10,000.00$ 6,321.00$
Pulama Ia Kona Heritage Preservation Council Saving Culture - North Kona
Mauka Stories & Place Names
Pulama documents historic places, events, and people along
the Mamalahoa Kona Heritage Corridor by conducting
research, developing a digital inventory, and sharing
collected histories and written narratives with the community.
The organization is prepared to launch a sustainable Oral
History “Talk Story”program but requires improved
infrastructure to do so.Its current Google Drive repository
lacks accession management and public publishing
capabilities, and its website and social media platforms need
to be expanded to better share stories and offer virtual
walking and driving tours.In addition, the initial 24 historic
building signs have deteriorated and require replacement
with durable, photo-engraved anodized aluminum signs.
Grant funding would support updating stories and
photographs and installing at least six additional signs.
All activities are rooted in community building and
engagement, strengthening connections to place and
fostering shared responsibility to preserve and celebrate
Kona’s cultural heritage and historic sites.
GIA Rating Score:90.00%
$20,000.00
Population Served:
(Various/Education)
Projected:
Actual:
Eligibility Requirements
Page 49 of 66
43 Root & Rise Hawaii Program:
48 / 240
48 / 555
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Root & Rise received $30,000 for its Nature & Arts as Therapy Program.
The organization met eligibility and reporting requirements and achieved its projected population served. Budget
variances were noted, and financial documentation was not clearly itemized by category,limiting verification of cost
allocation and allowability.
Exceptions noted:
- Budget variances
- Financial documentation not clearly itemized
Findings & Exceptions
Total Budget 30,000.00$ 4,850.00$ 34,850.00$ 30,091.72$
Grant funds returned ( - )-$
Equipment 500.00$ -$ 500.00$ -$
Supplies 7,700.00$ 1,350.00$ 9,050.00$ 3,407.18$
Operations 3,000.00$ 1,500.00$ 4,500.00$ 9,491.23$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees 18,800.00$ 2,000.00$ 20,800.00$ 17,193.31$
Salary & Wages -$ -$ -$ -$
Root &Rise Hawaiʻi’s flagship program, Nature &Art as
Therapy (NAT),provides free, community-based mental
health support through workshops that integrate nature-
and art-based activities with wellness, mindfulness,
social connection, and service.Since September 2021,
the program has engaged more than 300 participants,
primarily serving adults with mental health challenges in
Kaʻū, South Kona, and North Kona (West Hawaiʻi).
Workshops—offered at least monthly and open to the
public—include activities such as crisis planning through
collage and forest restoration paired with guided
meditation.To reduce participation barriers,NAT offers
transportation stipends and ride coordination for
participants, volunteers, and facilitators.Post-workshop
surveys are used to assess community mental health
needs and measure program impact.
GIA Rating Score:93.50%
Grant Awarded:$30,000.00
Population Served:
(Workshops/ Participants)
Projected:
Actual:
Eligibility Requirements
Nature & Arts as Therapy
Page 50 of 66
44 Program:
Grant Awarded:
150 / 3
UTD
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Special Olympics East Hawaii received $35,000 for its Special Olympics East Hawaii Program.
The organization met eligibility and reporting requirements.Unallowable travel expenses related to training were identified
in violation of grant requirements. Population served could not be verified due to inconsistent measurement between
proposed and reported metrics.
Exceptions noted:
- Unallowable travel expenses
- Population served could not be verified
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 35,000.00$ 78,500.00$ 113,500.00$ 53,658.09$
Travel 30,000.00$ 60,000.00$ 90,000.00$ 48,522.40$
Equipment 5,000.00$ 6,500.00$ 11,500.00$ 5,135.69$
Supplies -$ -$ -$ -$
Operations -$ -$ -$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages -$ 12,000.00$ 12,000.00$ -$
Special Olympics East Hawaii Special Olympics East Hawaii
Special Olympics Hawaiʻi has served individuals with
intellectual disabilities for more than 50 years through year-
round sports and recreational programs. The East Hawaiʻi
Program is open to participants of all ages and ability levels,
ensuring inclusive access to athletic and social opportunities
statewide.
A defining feature of Special Olympics is the integration of
athletes and community volunteers,which fosters meaningful
social,emotional, and physical engagement for everyone
involved.As the program continues to grow,it reinforces the
importance of positive relationships, social interaction, and a
strong sense of belonging.By sustaining this momentum,
Special Olympics Hawaiʻi expands opportunities for athletes
to participate in practices, competitions, events, and social
activities,promoting inclusion and empowering athletes to
actively contribute to their communities.
GIA Rating Score:90.00%
$35,000.00
Population Served:
(Practices/Games)
Projected:
Actual:
Eligibility Requirements
Page 51 of 66
45 Special Olympics Program:
UTD
41
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Special Olympics Hawaii-West
Hawaii
Findings & Exceptions
Total Budget 15,000.00$ 76,000.00$ 91,000.00$ 16,340.91$
Grant funds returned ( - )-$
Bowling Fees 4,000.00$ -$ 4,000.00$ 4,499.97$
Airfare 6,000.00$ 10,000.00$ 16,000.00$ 6,404.57$
Equipment -$ -$ -$ -$
Supplies -$ -$ -$ -$
Operations 1,000.00$ 32,000.00$ 33,000.00$ 1,021.96$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages 4,000.00$ 34,000.00$ 38,000.00$ 4,414.41$
Special Olympics Hawaiʻi has served individuals with
intellectual and developmental disabilities for more than
52 years through year-round sports programs. The
program emphasizes quality training and strong
coaching, providing athletes with opportunities to build
athletic skills,motor development, confidence, and
leadership.
Funding will support essential program costs,including
bowling training fees, off-island travel for competitions,
and storage for sports equipment.A centralized storage
facility is needed to house equipment for 11 different
sports, as well as event supplies such as tents, tables,
uniforms, and other materials, ensuring continuity and
smooth program operations despite annual coaching
changes.
GIA Rating Score:93.00%
Grant Awarded:$15,000.00
Population Served: (Athletes)Projected:
Actual:
Eligibility Requirements
Special Olympics Hawaii received $15,000 for its Special Olympics Hawaii – West Hawaii Program.
The organization met eligibility and reporting requirements. Population served could not be verified due to lack of
baseline data. Grant funds were used for prohibited travel expenses in violation of program requirements.
Exceptions noted:
- Population served could not be verified
- Unallowable travel expenses
Page 52 of 66
46 Program:
Grant Awarded:
24
25
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
The Arc of Hilo received $50,000 for its School to Work Program.
The organization met eligibility and reporting requirements and exceeded its projected population served. Financial
documentation for operational expenses was incomplete, preventing full verification of expenditures and allowability.
Exceptions noted:
- Incomplete documentation for operational expenses; unable to fully verify allowability
Findings & Exceptions
Total Budget 50,000.00$ 114,500.00$ 164,500.00$ 50,092.99$
Grant funds returned ( - )-$
Equipment -$ -$ -$ -$
Supplies -$ -$ -$ -$
Operations 5,000.00$ 9,740.00$ 14,740.00$ 5,060.54$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages 45,000.00$ 104,760.00$ 149,760.00$ 45,032.45$
The Arc of Hilo Hawai'i Island The Arc of Hilo School-to-Work
Program
The Arc of Hilo provides employment services,community
supports, Adult Day Health programs, and affordable housing
for individuals with disabilities.As the island’s largest
employer of people with disabilities,the Arc partners with
local businesses to promote independence and meaningful
employment.
The Career Exploration school-to-work program serves 24
youth ages 16–21 from Hawaiʻi Island high schools.
Participants gain job readiness skills through the Arc’s
“Stairway to Success”model and hands-on experience in
hospitality, food service,landscaping, janitorial work, and
community job shadowing.
Youth success stories,such as Kelson’s transition from high
school into paid employment, demonstrate the program’s
impact in building confidence, work skills,and independence.
There is a strong need for these services,especially in rural
Puna, where access to employment supports is limited.The
Arc of Hilo plans to expand services through local
partnerships and a satellite program to reach more youth and
families.
GIA Rating Score:94.00%
$50,000.00
Population Served:
(Participants)
Projected:
Actual:
Eligibility Requirements
Page 53 of 66
47 Program:
25
32
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
The Children's Law Project Multidisciplinary Team Support for
Children and Families involved
With Child Welfare Services
Findings & Exceptions
Total Budget 25,000.00$ 83,120.37$ 108,120.37$ 43,700.25$
Grant funds returned ( - )-$
Equipment -$ -$ -$ -$
-$
Salary & Wages 23,000.00$ 80,686.11$ 103,686.11$ 40,862.13$
Supplies -$ 434.26$ 434.26$ -$
Operations 2,000.00$ 2,000.00$ 4,000.00$ 2,838.12$
Children's Law Project of Hawaii provides team-based
legal advocacy for children involved in the child welfare
system,parents with children in foster custody, and
young adults who have aged out of foster care but still
need legal support.
When a child enters foster custody,a guardian ad litem
is appointed to represent the child’s best interests in
family court, and parents are provided legal
representation.While these advocates address safety
concerns and legal issues in the home,lasting stability
often requires broader support.
To meet these needs, the program uses multidisciplinary
teams that include attorneys, social workers, and lived-
experience advocates. These teams help monitor client
well-being,assess needs, provide legal assistance
beyond foster custody matters,such as education,
healthcare, benefits, employment, and other family court
issues,and connect clients with community resources to
help them achieve stability and independence.
GIA Rating Score:97.50%
Grant Awarded:$25,000.00
Population Served: (Families)Projected:
Actual:
Eligibility Requirements
Children’s Law Project received $25,000 for its Multidisciplinary Team Support for Children and Families Involved with
Child Welfare Services Program.
The organization met most eligibility requirements but did not provide a required conflict of interest policy.Reporting and
documentation requirements were otherwise met, and expenditures were supported. The program exceeded its
projected population served.
Exceptions noted:
- Conflict of interest policy not provided
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$
Page 54 of 66
48 Program:
Grant Awarded:
700
800
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Exploration Foundation received $50,000 for its Anchialine Pond Project Program.
The organization met eligibility and reporting requirements and exceeded its projected population served. Budget
variances were noted, and financial documentation was not fully itemized or organized,limiting verification of cost
allocation and allowability.
Exceptions noted:
- Budget variances
- Incomplete financial itemization
Findings & Exceptions
Total Budget 50,000.00$ 122,576.00$ 172,576.00$ 52,621.93$
Grant funds returned ( - )-$
Transportation 5,000.00$ 4,000.00$ 9,000.00$ 1,666.00$
Equipment -$ 6,040.00$ 6,040.00$ 23.03$
Supplies 15,760.00$ 2,750.00$ 18,510.00$ 17,838.78$
Operations -$ 100,000.00$ 100,000.00$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ 9,786.00$ 9,786.00$ -$
Salary & Wages 29,240.00$ -$ 29,240.00$ 33,094.12$
The Exploration Foundation Anchialine Pond Project
West Hawaii Explorations Academy (WHEA)is a public
charter school in Kailua Kona, serving grades 6–12.
Established in 2000 as Hawaii’s first charter high school,
WHEA has grown from 53 to 275 students and is located at
the Natural Energy Laboratory of Hawaii (NELHA),which
provides a unique setting for hands-on environmental
learning. The school’s curriculum emphasizes student-driven,
project-based learning,with staff guiding numerous group
projects each year.
WHEA’s Scientific Research Foundations class introduces
first-year students to field-based environmental research.
Projects include studying the Anchialine Ponds in Kohanaiki,
Waikoloa A.P.P.,Alula Beach, and Wawaloli,using research
from NOAA, NELHA,and other academic sources. Students
investigate environmental impacts, brainstorm challenges,
and design, implement, and evaluate solutions. For example,
in the 2023–24 project, students engineered a tilapia trap that
removed invasive fish without harming native species or the
‘ōpae ‘ula.This integrated, hands-on approach continues in
the second year of the program,allowing students to expand
their project-based research and environmental problem-
solving skills.
GIA Rating Score:93.50%
$50,000.00
Population Served:
(Students/Community)
Projected:
Actual:
Eligibility Requirements
Page 55 of 66
49 The Food Basket Program:
< 300/mnth
163 / mnth
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
DA BUX Community Supported
Agriculture (CSA)
Findings & Exceptions
Total Budget 50,000.00$ -$ 50,000.00$ 57,236.01$
Grant funds returned ( - )-$
Marketing & Promotion 20,148.00$ -$ 20,148.00$ 12,780.47$
IT Infrastructure 5,367.00$ -$ 5,367.00$ 19,402.96$
Equipment -$ -$ -$ -$
Supplies 9,585.00$ -$ 9,585.00$ 8,472.69$
Operations 7,200.00$ -$ 7,200.00$ 5,033.62$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages 7,700.00$ -$ 7,700.00$ 11,546.27$
The Food Basket has served as Hawaiʻi County’s sole
food bank since 1989 and expanded its healthy food
access efforts with the launch of the DA BOX CSA
program in 2014. The program is managed by four full-
time staff and supported by senior leadership with
extensive experience overseeing operations, finances,
and logistics.
DA BUX CSA increases access to Hawaiʻi Island–grown
food while supporting local farmers by providing a
wholesale market and affordable produce sales directly
to residents. The program prioritizes small-scale and
emerging farmers through flexible purchasing
agreements that accommodate varying production levels.
In 2023,DA BUX CSA purchased produce from 67 farms
and served more than 300 customers each month
through island-wide delivery routes. Produce was
distributed to over 30 locations, including county parks,
affordable housing communities, and homebound
seniors. Annual revenue totaled $268,740,with nearly
two-thirds of sales paid through SNAP-EBT,supported
by a 50% discount to improve food access for low-
income households.
GIA Rating Score:92.00%
Grant Awarded:$50,000.00
Population Served: (Various)Projected:
Actual:
Eligibility Requirements
The Food Basket received $50,000 for its DA BUX Community Supported Agriculture Program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported,with minor
budget variances. The program did not meet its projected population served.
Exceptions noted:
- Population served below projections
Page 56 of 66
50 Program:
Grant Awarded:
Various
Various
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Vibrant Hawaii received $50,000 for its ‘Ōpio Alliance for Kuleana Advancement Program.
The organization met eligibility and reporting requirements and completed planned activities. Population served could not
be verified due to lack of baseline data and unduplicated counts.
Exceptions noted:
- Population served could not be verified
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 50,000.00$ 65,000.00$ 115,000.00$ 50,000.00$
Software -$ 1,000.00$ 1,000.00$ -$
Mileage -$ 2,000.00$ 2,000.00$ -$
Equipment -$ 2,000.00$ 2,000.00$ -$
Supplies 10,000.00$ 5,000.00$ 15,000.00$ 10,000.00$
Operations 5,000.00$ 5,000.00$ 10,000.00$ 5,000.00$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees 15,000.00$ -$ 15,000.00$ 15,000.00$
Salary & Wages 20,000.00$ 50,000.00$ 70,000.00$ 20,000.00$
Vibrant Hawai'i ‘Ōpio Alliance for Kuleana
Advancement
The Opio Alliance for Kuleana Advancement (ʻOAKA)
strengthens youth leadership through civic engagement on
Hawaiʻi Island. Designed for and led by youth ages 15–24,
the program provides equitable opportunities for young
people to build strong work ethics, develop employability
skills,and grow as civic change agents through hands-on
community engagement.ʻOAKA’s youth leadership team
represents all districts of Hawaiʻi Island,with a majority of
participants from rural, Native Hawaiian communities.
ʻOAKA’s overarching goal is to reduce opportunity gaps that
limit employment mobility, civic participation, and equity for
Hawaiʻi Island youth. Core program components include the
Vibrant Hawaiʻi Ambassador Program,a paid internship
focused on public service,social services,and organizational
leadership, and Adulting 101 workshops that provide
networking opportunities and practical skill development
aligned with participants’ career goals.
GIA Rating Score:94.50%
$50,000.00
Population Served:
(Workshops /
participation)
Projected:
Actual:
Eligibility Requirements
Page 57 of 66
51 Vibrant Hawai'i Program:
10,400 / 100
15,136 / 36
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Vibrant Hawaii received $50,000 for its Nā‘ālehu Resilience Hub Program.
The organization met eligibility and reporting requirements. Expenditures were supported,with minor budget variances.
Meal service targets were achieved; however, training targets were not fully met due to weather-related disruptions.
Exceptions noted:
- Training targets not fully achieved
- No documentation of fiscal sponsor fee
Findings & Exceptions
Total Budget 50,000.00$ 25,100.00$ 75,100.00$ 50,000.00$
Grant funds returned ( - )-$
Equipment -$ 1,000.00$ 1,000.00$ -$
Supplies 6,000.00$ 18,500.00$ 24,500.00$ 6,000.00$
Operations 5,000.00$ 3,600.00$ 8,600.00$ 5,079.50$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages 39,000.00$ 2,000.00$ 41,000.00$ 38,920.50$
The Hub seeks funding to support its primary program,
which provides up to 200 free meals three days per
week—Monday, Wednesday, and Friday—throughout
the year.In addition to meal service,the program
includes a workforce development component that trains
up to four individuals in kitchen operations, customer
service,time management, supply management, and
meal planning and preparation.
The Hub also works with community members to
increase access to nutrition education, meal planning
resources, and local food systems.Staff provide
assistance with applying for OHS EBT and medical
assistance, and share information on childcare,
transportation, and other available community resources.
During operating hours, The Hub offers free Wi-Fi and
access to laptops and printers,with staff support
available as needed.To further enhance community
safety,CPR training will be offered by a trained Hub
instructor, addressing the delayed emergency response
times often experienced in this rural district.
GIA Rating Score:97.00%
Grant Awarded:$50,000.00
Population Served:
(Meals/Training)
Projected:
Actual:
Eligibility Requirements
Na'alehu Resilience Hub
Page 58 of 66
52 Program:
Grant Awarded:
630
630
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Vibrant Hawaii received $50,000 for its Resilience Training Center Program.
The organization met reporting and performance requirements and achieved its projected population served; however,it
did not meet the one-year experience requirement.
Exceptions noted:
- Did not meet one-year experience requirement
Grant funds returned ( - )-$
Findings & Exceptions
Total Budget 50,000.00$ 40,000.00$ 90,000.00$ 50,000.00$
Cert. Fees for Residents 19,000.00$ -$ 19,000.00$ 19,000.00$
Equipment -$ -$ -$ -$
Supplies 5,000.00$ -$ 5,000.00$ 5,000.00$
Operations 5,000.00$ -$ 5,000.00$ 5,000.00$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees 16,000.00$ 20,000.00$ 36,000.00$ 16,000.00$
Salary & Wages 5,000.00$ 20,000.00$ 25,000.00$ 5,000.00$
Vibrant Hawai'i Resilience Training Center
The Resilience Training Center strengthens community
readiness by equipping residents with the skills to respond
effectively to emergencies, manage conflicts,and provide
immediate care in life-threatening situations. The program
offers certifications in key areas, including Mental Health First
Aid for Rural Communities,First Aid/CPR/AED,emergency
response, SkyWarn, safe food handling and lifting,volunteer
management, and Malamalama—a culturally informed
conflict resolution training.
By addressing gaps in emergency response and crisis
management skills,the Resilience Training Center plays a
vital role in building local capacity. Through partnerships with
a network of 40 Resilience Hubs, distribution partners, and
the Resilience Alliance,the program supports a more
prepared,resilient,and connected Hawaiʻi Island, ensuring
communities have trained individuals ready to respond in
times of crisis.
GIA Rating Score:94.00%
$50,000.00
Population Served:
(Participants)
Projected:
Actual:
Eligibility Requirements
Page 59 of 66
53 Volunteer Legal Services Hawaii Program:
2/30
2/48
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Hawai'i Community Pop Up
Legal Clinics
Findings & Exceptions
Total Budget 2,330.00$ 5,070.00$ 7,400.00$ 2,500.00$
Grant funds returned ( - )-$
Venue Rental 300.00$ 600.00$ 900.00$ -$
Insurance 500.00$ 1,000.00$ 1,500.00$ 383.04$
Travel 300.00$ 600.00$ 900.00$ 725.08$
Equipment -$ -$ -$ -$
Supplies 30.00$ 70.00$ 100.00$ 91.88$
Operations 600.00$ 1,400.00$ 2,000.00$ 650.00$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages 600.00$ 1,400.00$ 2,000.00$ 650.00$
For 43 years, Volunteer Legal Services of Hawaiʻi
(VLSH)has provided community-based legal support to
low-and moderate-income residents. About 60% of
clients earn at or below 125% of Hawaii’s federal poverty
guideline,while others earn up to 250%—too high for
traditional legal aid but unable to afford private attorneys.
In 2023,VLSH conducted over 1,000 intakes and
provided legal advice, limited-scope assistance, and
referrals to volunteer attorneys. Around 14% of all clients
and 27% of Hawaii Online Pro Bono clients are from
Hawaii County.
Funding will support two Pop-Up Legal Advice Clinics in
Hawaii County, based on VLSH’s Neighborhood Legal
Clinic model. Pre-screened participants complete an
intake that collects income, legal issue details, and
relevant documents,allowing volunteer attorneys to
provide focused advice and guidance. Volunteers have
experience in family law,estate planning, probate,
bankruptcy, consumer debt, tenant issues,and VA
benefits.VLSH staff manage clinic logistics and follow-up
to ensure participants receive the support they need.
GIA Rating Score:94.00%
Grant Awarded:$2,500.00
Population Served: (Events /
Reach )
Projected:
Actual:
Eligibility Requirements
Volunteer Legal Services Hawaii received $2,500 for its Hawaii Community Pop-Up Legal Clinics Program.
The organization met eligibility and reporting requirements and exceeded its projected population served. Budget
variances were noted, and financial documentation was not fully itemized or organized,limiting verification of cost
allocation. The proposed budget did not align with the awarded amount.
Exceptions noted:
- Budget variances
- Incomplete financial itemization
- Budget discrepancy with award amount
Page 60 of 66
54 Program:
Grant Awarded:
20 / week
1,085
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
West Hawaii Community Health Center received $50,000 for its School-Based Health Center (Puna) Program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with the approved budget. The program exceeded its projected population served.
Exceptions noted:
- None
Findings & Exceptions
Total Budget 50,000.00$ -$ 50,000.00$ 50,000.00$
Grant funds returned ( - )-$
Equipment -$ -$ -$ -$
Supplies 50,000.00$ -$ 50,000.00$ 50,000.00$
Operations -$ -$ -$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages -$ -$ -$ -$
West Hawaii Community Health Center School-Based Health Center
(Puna)
Hawaiʻi Island Community Health Center (HICHC)launched
its School-Based Health Center (SBHC)program during the
2022–2023 school year at three West Hawaiʻi schools:
Hōnaunau Elementary, Kealakehe Elementary, and
Kealakehe Intermediate. The program expanded in
2023–2024 to include Konawaena Middle and High Schools
on the west side, and Kalanianaʻole Elementary and
Intermediate on the east side. Approximately 50% of enrolled
students are registered to receive SBHC services.HICHC
plans to continue expanding the program across Hawaiʻi
Island as funding and school readiness allow.
HICHC seeks $50,000 to complete the launch of a new
SBHC at Keonepoko Elementary School in the
Kaʻū–Keaʻau–Pāhoa Complex Area, serving grades K–6. The
SBHC will provide primary and behavioral health services,
including well-child exams, immunizations, sports physicals,
acute and chronic care, and behavioral health support such
as substance use prevention and intervention.By offering
care directly on campus, the SBHC reduces barriers related
to transportation, scheduling, and cost,allowing students to
receive timely care and return to class with minimal
disruption. Grant funding will support the purchase of
essential medical supplies needed to operate the clinic.
GIA Rating Score:100.00%
$50,000.00
Population Served:
(Visits/Reach)
Projected:
Actual:
Eligibility Requirements
Page 61 of 66
55 Program:
UTD
1316
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
West Hawaii Community Health Center received $50,000 for its School-Based Health Center (Waikoloa) Program.
The organization met eligibility,reporting, and documentation requirements. Expenditures were supported and aligned
with the approved budget. Population served could not be verified against projections due to lack of baseline data;
however, service delivery was documented.
Exceptions noted:
- Population served could not be verified
Findings & Exceptions
Total Budget 50,000.00$ 27,900.00$ 77,900.00$ 50,000.00$
Grant funds returned ( - )-$
Not Defined -$ 27,900.00$ 27,900.00$ -$
Equipment -$ -$ -$ -$
Supplies 25,000.00$ -$ 25,000.00$ 25,000.00$
Operations -$ -$ -$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages 25,000.00$ -$ 25,000.00$ 25,000.00$
Hawaiʻi Island Community Health Center (HICHC)
launched its School-Based Health Center (SBHC)
program in the 2022–2023 school year at three West
Hawaiʻi schools and expanded in 2023–2024 to
additional campuses on both the west and east sides of
the island. About 50% of enrolled students are registered
to receive SBHC services,and HICHC plans to continue
expanding the program as funding and school readiness
allow.
HICHC seeks $50,000 to support the launch of a new
SBHC at Waikoloa Elementary &Middle School, serving
grades K–8 in the Honokaʻa–Kealakehe–Konawaena
Complex Area. The center will provide primary and
behavioral health services,including preventive care,
acute and chronic treatment, and substance use
prevention. On-campus services reduce barriers such as
transportation, scheduling, and cost,helping students
return to class quickly and avoid unnecessary absences.
Funding will support administrative preparation, student
registration, and clinic setup during the 2024–2025
school year, with a full launch planned for 2025–2026.
GIA Rating Score:94.00%
Grant Awarded:$50,000.00
Population Served: (Service
Reach)
Projected:
Actual:
Eligibility Requirements
School-Based Health Center
(Waikoloa)West Community Health Center
Page 62 of 66
56 Program:
Grant Awarded:
8 / 1500
11 / 2235
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
West Hawaiʻi Dance Theatre received $5,000 for its Outreach Performance Project.
The organization met eligibility, reporting, and documentation requirements. Expenditures were supported and organized.
The program met its projected population served.
Exceptions noted:
- None.
Findings & Exceptions
Total Budget 5,000.00$ 11,400.00$ 16,400.00$ 5,067.17$
Grant funds returned ( - )-$
Other 4,200.00$ 8,500.00$ 12,700.00$ 4,200.61$
Equipment -$ -$ -$ -$
Supplies 800.00$ 800.00$ 1,600.00$ 866.56$
Operations -$ 1,000.00$ 1,000.00$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ 1,100.00$ 1,100.00$ -$
Salary & Wages -$ -$ -$ -$
West Hawaii Dance Theatre West Hawaii Dance Theatre
Outreach Performance Project
West Hawaiʻi Dance Theatre (WHDT)has served Hawaiʻi
Island since 1993, offering the island’s only comprehensive,
technique-based graded program in dance, theatre, and
injury prevention with regular performance opportunities.
Students participate in biannual classical ballet productions
and community outreach performances, including visits to
underserved areas for audiences unable to attend traditional
theatre venues. The program is delivered by highly
experienced instructors, many of whom trained at WHDT
themselves, bringing more than 125 years of collective
teaching experience.
With support from the Waiwai Grant,WHDT proposes to
present eight free, 45-minute narrated mini-performances
during FY 2024–2025. Performances will include The
Nutcracker in December 2024 and a family-friendly story
ballet,such as Snow White,in May 2025. These outreach
performances will serve Regency Hualalai Assisted Living,
Kona Life Care Center,Hawaiʻi Keiki Museum, and the
broader community at the West Hawaiʻi Civic Center Pavilion.
The program brings together dance students,kūpuna,and
families of all ages, strengthening community connections
while increasing access to classical ballet and shared cultural
experiences.
GIA Rating Score:100.00%
$5,000.00
Population Served:
(Events / Reach)
Projected:
Actual:
Eligibility Requirements
Page 63 of 66
57 West Hawaii Dance Theatre Program:
12 / 500 +
8 / 591
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
Big Island East-West
Choreography Concert
Findings & Exceptions
Total Budget 7,500.00$ -$ 7,500.00$ 6,929.98$
Grant funds returned ( - )-$
Other 7,500.00$ -$ 7,500.00$ 6,929.98$
Equipment -$ -$ -$ -$
Supplies -$ -$ -$ -$
Operations -$ -$ -$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ -$ -$ -$
Salary & Wages -$ -$ -$ -$
West Hawaiʻi Dance Theatre (WHDT)has produced
biannual dance performances at Kahilu Theatre since
1993, featuring students, professional guest artists,
classical ballets, original story works,and contemporary
choreography by instructors and emerging youth artists.
The 2024 Spring performance will present the classic
ballet Giselle,along with an opening piece showcasing
WHDT’s youngest dancers.
With support from the Waiwai Grant,WHDT will produce
the Big Island East–West Choreography Concert in late
January or early February 2025. The concert will feature
emerging choreographers from across Hawaiʻi Island and
promote artistic collaboration and community connection.
In the 12 weeks leading up to the performance, selected
choreographers will offer workshops that provide
participants with insight into the creative process.WHDT
will support artists through stipends, rehearsal space,
and full coordination of marketing, workshops, and event
logistics, with the goal of expanding access to the arts for
both residents and visitors.
GIA Rating Score:80.50%
Grant Awarded:$7,500.00
Population Served:
(Workshops / Reach)
Projected:
Actual:
Eligibility Requirements
West Hawaii Dance Theatre received $7,500 for its Big Island East-West Choreography Concert Program.
The organization met reporting requirements. Financial documentation was incomplete and not fully itemized, preventing
full verification of expenditures. Required exhibits were not submitted in the specified format. The program did not meet
all projected outputs and did not meet the one-year experience requirement.
Exceptions noted:
- Did not meet one-year experience requirement
- Projected outputs not fully achieved
- Incomplete financial documentation
- Required exhibits not submitted as specified
Page 64 of 66
58 Program:
Grant Awarded:
115
UTD
1 Year of Experience
Entity By-Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Interim Report Received
Final Report Received
Budget & Expenditures
YWCA of Hawaiʻi Island received $50,000 in grant funds for its Preschool Meal Program.The organization met all
eligibility and application requirements.
However,the organization did not respond to OCA’s request for additional information, despite two notices
being mailed with no indication of delivery issues.
Findings & Exceptions
Total Budget 50,000.00$ 1,142,112.58$ 1,192,112.58$ -$
Grant funds returned ( - )-$
Meals 50,000.00$ 100,000.00$ 150,000.00$ -$
Equipment -$ 6,500.00$ 6,500.00$ -$
Supplies -$ 11,400.00$ 11,400.00$ -$
Operations -$ 308,463.21$ 308,463.21$ -$
*Based on Application & Executed Agreement unless otherwise noted.
Budget Category Waiwai Grant Other Revenue Total Revenue Actual Expenses
Professional Fees -$ 31,436.72$ 31,436.72$ -$
Salary & Wages -$ 684,312.65$ 684,312.65$ -$
YWCA of Hawai'i Island Preschool Meal Program
YWCA Preschool, established in 1980,is dedicated to
supporting children’s well-being through education and
nutrition.To address food insecurity and support healthy
development, the preschool offers a free meal program that
provides nutritious, balanced meals to all students during
their critical early years.
Breakfast and afternoon snacks are prepared on-site by staff
trained in the Child and Adult Care Food Program,while
lunches are provided by a vetted vendor using fresh fruits
and vegetables. Meals are designed to meet or exceed
nutritional standards and support children’s physical and
cognitive growth.
The program also partners with local suppliers and farmers to
source fresh,locally produced ingredients,while
incorporating educational components that teach children the
importance of healthy eating and encourage lifelong
nutritious habits.
GIA Rating Score:45.00%
$50,000.00
Population Served:
(Students)
Projected:
Actual:
Eligibility Requirements
Page 65 of 66
ORGANIZATION NAME
Waiwai Grant Scoring Matrix FOR OFFICIAL USE ONLY
Fiscal Year: 2024-2025
2.50%
2.50%
2.50%
2.50%
0.00%
Required Documentation: Were all documents complete and timely submitted?15%
Annual Financial Statements (2 most recent years)3.00%
IRS Form 990 3.00%
Articles of Incorporation and related filings 3.00%
By-Laws with proper signatures 3.00%
Signed certifications and disclosure forms 3.00%
0.00%
Planned population served was met or exceeded within the period?6.00%
Demonstrated direct, measurable benefits to public within County 6.00%
At least one year experience or demonstrated expertise in service area 6.00%
Specific, measurable outcomes and public benefits detailed 6.00%
0.00%
Expenses align with the originally approved budget 4.00%
Programmatic costs are reasonable, allocable, and necessary 4.00%
Administrative costs ≤ 10% of total grant 4.00%
Proper cost allocation and documentation plans 4.00%
0.00%
Six-month progress report received 4.00%
Final report received within 60 days after fiscal year end 4.00%
Activity timeline inclusive of dates, descriptions, amounts, etc.4.00%
Participant engagement records (attendance, registrations, service logs, etc.)4.00%
Submissions are organized and received by required deadlines 5.00%
0.00%
0.00%
Sub-Total
Sub-Total
Partial
Rating Scoresheet for:
Eligibility and Governance: Were all required documents received as part of the
application?
Public Purpose and Program Impact: Does the proposed program or service advance a
clear public purpose and demonstrate measurable impact for the County's residents?
No
GRAND TOTAL
100.00%
PROGRAM NAME
Sub-Total
Proof of Authorization
Valid 501(c)(3) status and good standing
Conflict of interest policy
Nepotism policy
20%
25%
No unallowable expenses (capital improvements, fundraising, personal
entertainment, travel for conferences, etc.)
Program/service aligns with public purpose definition (education, culture, arts,
vulnerable populations, public health/welfare, environment)
Sub-Total
Sub-Total
All receipts/invoices received are itemized and linked to approved budget
categories and reconciliation report 4.00%
6.00%
4.00%
Reviewed by:
Yes10%
30%
Fiscal Accountability and Reporting: Did the organization demonstrate the capacity and
commitment to maintain proper fiscal accountability, comply with reporting requirements,
and submit all required documentation accurately and on time?
Allowable and Reasonable Costs: Does the proposed budget comply with allowable cost
requirements and demonstrate that funds will be used reasonable, appropriately, and with
proper documentation?
Page 66 of 66