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North Beach - West Maui Benefit Fund Inc

EIN 26-1949693 · Lahaina, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood74 out of 100GovernanceWeak38 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PLAN AND ADMINISTER IMPROVEMENT PROJECTS, FOR BETTERMENT, PRESERVATION, MAINTENANCE, AND PROTECTION OF OCEAN, REEF, MARINE LIFE, SHORELINE, DUNES, PARKS, OPEN SPACES, ROADWAYS, PARKING FACILITIES, HAWAIIAN CULTURAL SITES AND PRACTICES, AND RECREATIONAL FACILITIES, OF KA'ANAPAILI NORTH BEACH AND WEST MAUI, THUS ENHACING THE NATURAL BEAUTY AND PUBLIC ENJOYMENT OF THE WEST MAUI REGION. PUBLIC EDUCATION OF ALTERNATIVES TO DEROGATION OF EXISTING OPEN SPACES.

Income
$404,639
Spending
$453,146
Spent on programs
89%
Reserves
5.4 months of spending
Largest source of income
donations and private grants, 100%
Employees
0

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 74 out of 100. Higher than 40% of charities in its peer group (environment, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 5.4 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 12% of income.

  • Income trend

    15 of 15

    Income rose 9% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 38 out of 100. Higher than 6% of charities in its peer group (environment, $250k to $1m).

  • Independent board

    0 of 25

    0 of 0 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (23)
  1. $50,878 spent. KULEANA - DOCUMENTARY ABOUT NATIVE HAWAIIAN KULEANA OWNERS STRUGGLE TO PROTECT THEIR FAMILY KULEANA LANDS, THE FIGHT TO PROTECT WATER RESOURCES AND THE IMPACTS OF THE FIRE ON HAWAIIAN LIFE IN WEST MAUI
  2. $48,843 spent. SAKADA - DRAMATIC WEBSERIES IN THE ILOKANO LANGUAGE ABOUT THE DESCENDANTS OF WEST MAUI SAKADAS WHO HAVE RETURNED TO THE HOMELAND AND HOW LABOR PROCESSES IN WEST MAUI HAVE HAD A TRASNATIONAL IMPACT.
  3. $91,636 spent. PUBLIC INTEREST - PROJECT SUPPORTING COMMUNITY ACCESS TO NO-COST LEGAL INFORMATION AND LEGAL SERVICES FOR VARIOUS PUBLIC INTEREST MATTERS.
  4. $8,234 spent. WEST MAUI MELE RESEARCH PROJECT
  5. $2,722 spent. TRAFFIC IN WEST MAUI BOOK PROJECT
  6. $5,529 spent. ATLAS OF WEST MAUI BOOK PROJECT
  7. CIVIL SOCIETY BOOK
  8. NA LEO KALELE GRANT
  9. $16,050 spent. NATIVE WATERSHED PROJECT
  10. $6,228 spent. PLACE NAMES BOOK PROJECT
  11. $10,486 spent. OTHER
  12. $3,299 spent. CLEAN WATER
  13. DISASTER RELIEF AID
  14. HA'INA KO WEHI PROJECT
  15. 19TH CENTURY BOOK
  16. $26,455 spent. KAOMI THEATRICAL PLAY
  17. KULEANA
  18. SAKADA WEBSERIES PROJECT
  19. $38,323 spent. FILM
  20. $29,286 spent. HISTORY
  21. $33,111 spent. MUTUAL BENEFIT
  22. $16,257 spent. PLAN
  23. $13,723 spent. SHORELINE

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

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

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

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

    Most recent return on file covers the year ending December 2024.

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

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

    Recognized by the IRS since August 2010.

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

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.