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Makanalani Kids

EIN 45-5079924 · Kilauea, HI

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

LegitimacyPassesRegistration and standingFinancial healthWeak24 out of 100GovernanceFair62 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Makanalanis mission is is to provide a humanitarian and religiously inspired outdoor education for youth who are disadvantaged in order to promote their well being and life outlookOffering children a chance to spend some time on a working farm where they can learn about the land, harvest fruit and vegetables, watch the shepherd with the sheep and feed the miniature donkeys is a great way to create opportunities for these children to grow and learn. Teaching them to be good stewards of the land will also give them a greater appreciation of the need to protect and respect the resources that we have. This opportunity will bring them into an environment that offers an abundance of new experiences and will allow them to try things first hand and help them develop skills that will be useful later on in life. Each child is unique and special and we want them to know that God loves them. Just as they will have the opportunity to plant seeds in a vegetable garden and pick the produce to eat, ou

Income
$130,323
Spending
$197,218
Spent on programs
81%
Reserves
0.5 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

Weak: 24 out of 100. Higher than 4% of charities in its peer group (recreation and sports, under $250k).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.5 months of spending.

  • Debt

    5 of 20

    It owes 52% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 51% of income.

  • Income trend

    0 of 15

    Income fell 43% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 23 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: 62 out of 100. Higher than 57% of charities in its peer group (recreation and sports, under $250k).

  • Independent board

    25 of 25

    4 of 6 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.

  • 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 (2)
  1. $79,632 spent. Hosted groups of at-risk youth during the year, including the following:YOUTH:JANUARY - 80FEBRUARY - 60MARCH - 110APRIL - 100MAY - 100JUNE - 220JULY - 220AUGUST - 70SEPTEMBER - 50OCTOBER - 90NOVEMBER - 90DECEMBER - 0
  2. $79,631 spent. Hosted the following Organizations and Groups during 20234ADULTS:HI Seventh Day Adventist (adults and young adults)HI Youth Ministries Kapaa Assembly of God Wild at Heart (adults and young adults)Captivating (adults and young adults)KCF Anchor House (young adults)Kauai Full Gospel TemplePukas Ministries (adults and young)Child Evangelism FellowshipSouthwest Adventist University (young adults)Kanuikapono SchoolKilauea Elementary SchoolYOUTH:Koloa Missionary ChurchCalvary Chapel LihueOleleo High School studentsAglow InternationalKauai Christian FellowshipRebecca Heart HomeschoolHolau Kumana Charter SchoolCalvary Chapel LihueKen-Yen Learning CenterOhana Christian FellowshipMoms with Kids with Heart Disease (youth with their moms)Sarah Jenkins HomeschoolHearts OahuKahili Seventh Day Adventist schoolCollege View AcademyEleele Baptist ChurchCrossroads Church Camp Rooted Camp Good NewsAble MinistriesKauai Baptist ChurchOne Way MinistriesLihue Missionary ChurchNahele Wawae HomeschoolLove on Jesus MinistriesKapaa Missionary ChurchReflame MinistriesKaimuki Christian SchoolSurfing the NationsBethal Church

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 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 May 2013.

    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.