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Passes our checks

Kahua Paa Mua Inc

EIN 45-3682506 · Kapaau, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceFair51 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To enhance communities through Agriculture, economic development, conservation practices, preservation of land. and education for youth and adults.

Income
$495,746
Spending
$400,132
Spent on programs
100%
Reserves
2.9 months of spending
Largest source of income
donations and private grants, 59%
Employees
0
Volunteers
1,000
Highest pay
$37,567, mr

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: 75 out of 100. Higher than 50% of charities in its peer group (community improvement, $250k to $1m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.9 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 19% of income.

  • Income trend

    15 of 15

    Income rose 174% on the year before.

  • Spending floor

    15 of 15

    100% 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

Fair: 51 out of 100. Higher than 16% of charities in its peer group (community improvement, $250k to $1m).

  • Independent board

    5 of 25

    0 of 6 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

    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

    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 (4)
  1. $200,000 spent. STATE OF HAWAII GRANTS IN AID Professional Development of Agriculture, Food and Natural Resource instructors though the Department of Education, State of Hawaii. Staff of Grant Adm. Director of Programs, Professional Development Coordinator, and Fiscal Mgmt Coordinator along with 8 Master Teachers in the fields of Agriculture, Food, Natural Science and Professional Development worked together with 23 Dept of Education Schools across the State of Hawaii on each of the 5 major islands. Kauai High School, Molokai High School, Maui High and Lahainaluna (2- Maui), Hilo High, Kau High, Keaau High, Kealakehe High, and Kohala High (5 on Hawaii Island) and 14 Oahu schools. Each School develops leadership and entrepreneurial skills through their existing or start up of FFA (Future Farmers of America) programs. 25 teachers and staff attended a professional development session by traveling to Hawaii Island. They were able to visit Kawamata Farms - largest commercial tomato operation using trellis growing in controlled hydroponic greenhouse methods. Hawaii Farms - 3rd generation farmers doing commercial greenhouse operations of Keiki Cukes in 90% less water use, non-GMO, and food safety compliance setting. Parker Ranch Cattle Co. 53,000 acres using practices in forestry management, committed to environmental stewardship and the largest cattle producer in Hawaii. On Oahu, 25 teachers visited Kuilima Farms - 468 acres includes 34 community garden plots in production. They do educational Agri tours in fresh farm produce, diversified orchards, native medicinal plants and hydroponic greenhouses for crop production. Kokua Hawaii Foundation does environmental education in an outdoor learning lab on 7 acres. Reduce, reuse, recycle concept of food production. Hawaiian Earth Recycling - operates approximate 140,000 tons of green waste, food scraps, and wood into compost for soil enhancement. Each school was given $2,000 in supplies funds to further their school's SAE (Supervised Agriculture Experience). Examples: swine production, Herb-enhanced Sea Salt, Effective Microorganism Amendments, Snack Garden Veggies, Egg production, Monocarpic crops, medicinal and botanical dyes. Additional projects are: Aquaponic lettuce, Robotics managed produce, Microgreens in vertical ebb and flow system, Citrus grafting, Agriscience on raised beds, permaculture and Natural farming methodology
  2. $115,000 spent. KAMEHAMEHA SCHOOLS KAIAULU - Ulu Hou III and Ulu Mau programs Kamehameha Schools Ulu Hou programs and Ulu Mau Summer Boost programs. During the DOE school year, we work with 4 High Schools which have the FFA program. Each school is assigned a team of Kumu (teacher), Kupunas (2 elders) and Haumana (4 students.) At the initial Strategic planning weekend in Kohala, teams (35 in group) used their time to organize a SAE project for their school and attend a traditional Hi'U Wai ceremony with a cultural specialist. Breakout sessions by each school, Kohala High, Kau High, Keaau High and Hilo High were all participants from Hawaii Island. SAE projects: Kohala fed the student body (300) laulau made from raising kalo and harvesting the leaves to wrap pork from their farm Kau High raised pigs and processed into Imu to provide community meal. Hilo High raised pigs for smoked meat fundraiser, and Keaau developed a weekly Farmers Market at their school - selling their value added canned and pickled produce from their garden. They also provided fresh vegetables for the community. The Ulu Mau Summer Boost was the first year working with haumana (students) ages 8 yrs to 10 yrs. Scheduled was five days a week (6hr days) for 4 weeks during summer break. Daily activities were Learning Hawaiian oli and protocols. Each day, a session on Mo 'olelo story telling on Hawaiian history of Kohala origins - the history of the making of the King Kamehameha for appreciation of their ancestors and the ahupua's they were raised in this place. Crop and animal production as part of their activities as were learning culinary skills (preparation of their noon meal) and leathermaking skills - each made a leather belt using leather tools and stamps. They went on Hua ka,i to the Kamehameha Statue and Pu ukohola Historical park to offer Ho'okupu and Oli. They also traveled to Hilo - Imiola Astronomy Center and viewed a planetarium "One Sky Project" an international collaboration on understanding cultural and indigenous astronomy. Ended program with a Ho'oike with Imu ceremony and food.
  3. $35,000 spent. DORRANCE FOUNDATION Funds were used for farm labor - daily maintenance and labor for developing farm crops and animal production areas. We have a swine management program using AI (artificial insemination) Breeding methods. A Litter is usually born twice a year and must be cared for at birth to weaning. Some are held in pens to market size and used for multiple IMU or feeding community projects. KPM also raise crop production for food: eggplant, taro, squash, bananas, bok choy, green onions, sweet potato, etc - for our farm to table meals. KPM has hosted groups that schedule yearly school visits for educational purposes and give students hands on experiences with the aina. We average at least 1-2 monthly visits and have hosted approximately 1,000+ students - elementary, intermediate and high school, universities, government and other non profit groups, church groups, volunteer service community members and army soldiers this past year. Parttime labor for the maintenance of crops and animals are an important expense to upkeep our KAPA Learning Lab.
  4. $50,132 spent. Other Program Services Malama Aina Garden Boxes. KPM contracted to install 75 4x4 Garden Boxes with soil enhanced with Natural Farming inputs, irrigation mist system, and starter seedlings in each box for 23 community, schools, nonprofit organizations, etc throughout Hawaii Island. BEHawaii, Lei Poinaole project, as a Floriculture cultivation Grower role to Design, maintain, and share as a propagator of Hawaiian Lei making floral and fauna (greenery) to promote floriculture.

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 June 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.