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Na Aikane O Maui

EIN 27-1563658 · Lahaina, HI

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceWeak43 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

NA 'AIKANE O MAUI INC. MISSION IS FOCUSED ON PRESERVING AND PROMOTING HAWAIIAN CULTURE AND SUPPORTING THE LOCAL COMMUNITY THROUGH THE FOLLOWING AIMS: 1. SERVE AS A CULTURAL CENTER FOR THE COMMUNITY TO LEARN ABOUT HAWAII AND PACIFIC NATIONS' PAST, PRESENT AND FUTURE. 2. PROVIDE EDUCATIONAL PROGRAMS AND CULTURAL RESOURCES TO THE COMMUNITY. 3. LEAD RECOVERY AND RELIEF EFFORTS FOR AFFECTED LAHAINA RESIDENTS IN RESPONSE TO AUGUST 8, 2023 MAUI WILDFIRES WHICH DESTROYED THE TOWN OF LAHAINA IN MAUI, HAWAII. 4. PRESERVE AND SHARE HAWAIIAN HISTORY, ARTIFACTS, AND CULTURAL KNOWLEDGE. 5. ACT AS RESARCH HUB AND ACTION BASE TO SERVE THE PEOPLE OF HAWAII. 6. FOSTER CULTURAL, ECONOMIC AND COMMUNITY DEVELOPMENT FOR NATIVE HAWAIIANS.

Income
$11.1 million
Spending
$5.7 million
Spent on programs
99%
Reserves
13.1 months of spending
Largest source of income
fees for its services, 97%
Employees
67
Highest pay
$105,000, president

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

Strong: 100 out of 100. Higher than 94% of charities in its peer group (education, $10m to $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover 13.1 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 49% of income.

  • Income trend

    15 of 15

    Income rose 432% on the year before.

  • Spending floor

    15 of 15

    99% of spending went to programs and raising each dollar of donations cost 1 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: 43 out of 100. Higher than 1% of charities in its peer group (education, $10m to $100m).

  • Independent board

    18 of 25

    3 of 3 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no 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

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 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 (3)
  1. $18,891 spent. ON AUGUST 8, 2023, WILDFIRES BURNED LAHAINA TOWN TO THE GROUND KILLING OVER 100 AND DESTROYING OVER 2,220 SRUCTURES INCLUDING HOMES, COMMERCIAL BUIDINGS AND HISTORIC LANDMARKS. AMONG THE STRUCTURES LOST WAS THE NA 'AIKANE O MAUI INC. CULTURAL CENTER WHICH HELD PRICELESS ARTIFACTS FROM ANCIENT HAWAII. IN RESPONSE TO DISASTER, NA 'AIKANE O MAUI INC. COLLABORATED WITH COMMUNITY MEMBERS TO SETUP A RELIEF HUB WITHIN 2 DAYS OF THE DISASTER TO DISTRIBUTE DONATED FOOD, CLOTHING, HYGIENE PRODUCTS AND OTHER NECESSITIES TO VICTIMS WHO LOST HOMES AND BUSINESSES.
  2. $5.6 million spent. IN 2024, NA AIKANE'O MAUI, INC. CONTINUED THE CULTURAL MONITORING WORK STARTED IN 2023 ON REMAINING LAHAINA PARCELS AND WAS EXPANDED TO PARCELS IN KULA AND OLINDA DESTROYED BY MAUI FIRES OF 8/8/23. THE ENTITY PROVIDED UP TO 30 CULTURAL OBSERVERS DAILY FOR MONITORING FIELD ACTIVITIES WHO ARE LOCALLY KNOWLEDGEABLE TO RECOGNIZE SITES AND OBJECTS OF IMPORTANCE TO TRADITIONAL HAWAIIAN HISTORY, CULTURE, PRACTICE AND PROCTOCOLS. THESE ACTIVITIES WERE TO PROVIDE RELEVANT INFORMATION TO FEDERAL AND STATE AGENCIES TO PREVEENT DAMAGES TO CULTURAL RESOURCES RESULTING FROM SITE ASSESSEMENT AND DEBRIS REMOVAL. UPON DISCOVERY OF A CULTURAL RESOURCE ON A PARCEL, CULTURAL OBSERVERS NOTIFIED PRINCIPAL INVESTIGATORS FOR FURTHER ACTION. THE OBJECTIVE OF WORK PERFOMED WAS FOR COMPLIANCE WITH VARIOUS FEDERAL AND HAWAII LAWS PERTAINING TO PROTECTION OF CULTURAL RESOURCES, CULTURAL ITEMS, AND OTHER ENVIRONMENTAL RESOURCES RELEVANT TO CULTURAL RESOURCES PROTECTION AND MANAGEMENT. IN 2024, NA AIKANE'O MAUI, INC. CONTINUED THE CULTURAL MONITORING WORK STARTED IN 2023 ON REMAINING LAHAINA PARCELS AND WAS EXPANDED TO PARCELS IN KULA AND OLINDA DESTROYED BY MAUI FIRES OF 8/8/23. THE ENTITY PROVIDED UP TO 30 CULTURAL OBSERVERS DAILY FOR MONITORING FIELD ACTIVITIES WHO ARE LOCALLY KNOWLEDGEABLE TO RECOGNIZE SITES AND OBJECTS OF IMPORTANCE TO TRADITIONAL HAWAIIAN HISTORY, CULTURE, PRACTICE AND PROCTOCOLS. THESE ACTIVITIES WERE TO PROVIDE RELEVANT INFORMATION TO FEDERAL AND STATE AGENCIES TO PREVEENT DAMAGES TO CULTURAL RESOURCES RESULTING FROM SITE ASSESSEMENT AND DEBRIS REMOVAL. UPON DISCOVERY OF A CULTURAL RESOURCE ON A PARCEL, CULTURAL OBSERVERS NOTIFIED PRINCIPAL INVESTIGATORS FOR FURTHER ACTION. THE OBJECTIVE OF WORK PERFOMED WAS FOR COMPLIANCE WITH VARIOUS FEDERAL AND HAWAII LAWS PERTAINING TO PROTECTION OF CULTURAL RESOURCES, CULTURAL ITEMS, AND OTHER ENVIRONMENTAL RESOURCES RELEVANT TO CULTURAL RESOURCES PROTECTION AND MANAGEMENT.
  3. $37,031 spent. SEE 2ND EXEMPT PURPOSE ACCOMPLISHMENT

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? Worth knowing.

    Status was revoked on May 15, 2011 for not filing returns for three years, and reinstated on August 15, 2011.

    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 2025.

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

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

    Recognized by the IRS since August 2012.

    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.