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Pohaku Pelemaka

EIN 46-2653495 · Pahoa, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood81 out of 100GovernanceGood76 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

OUR MISSION IS TO PROTECT, PERPETUATE, AND ENHANCE: THE INTRINSIC QUALITIES OF THE LOWER PUNA AREA, NATIVE HAWAIIAN WELLBEING, AND THE TRANSMISSION OF INTERGENERATIONAL KNOWLEDGE AND PRACTICES IN PARTNERSHIP WITH COUNTY, STATE, GOVERNMENT, PUBLIC AND PRIVATE SECTORS.

Income
$280,366
Spending
$225,061
Spent on programs
77%
Reserves
4.9 months of spending
Largest source of income
government grants, 63%
Employees
3
Volunteers
258
Highest pay
$84,728, executive di

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: 81 out of 100. Higher than 60% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.9 months of spending.

  • Debt

    16 of 20

    It owes 24% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 20% of income.

  • Income trend

    15 of 15

    Income rose 530% on the year before.

  • Spending floor

    15 of 15

    77% of spending went to programs and raising each dollar of donations cost 3 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

Good: 76 out of 100. Higher than 56% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    7 of 7 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • 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 (5)
  1. $43,491 spent. NA LAUO O KAAKEPA MONTHLY LA OHANA. NA LAUO O KAAKEPA LA OHANA (FAMILY) MONTHLY CLEAN UPS OR ALOHA AINA DAYS FOCUS ON THE PROTECTION AND PRESERVATION OF KAAKEPA. OUR TARGET AUDIENCE ARE THE OHANA OF THE AREA: KUPUNA TO KEIKI (ELDERS TO CHILDREN). EDUCATION, OBSERVATION, MONITORING AND HANDS-ON ACTIVITIES ARE CRITICAL TO SUCCESSFUL STEWARDSHIP. THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. THESE STEWARDSHIP ACTIVITIES HAVE ENTAILED VOLUNTEER HOURS FOR THE LAST 4-YEARS, YET OHANA HAVE BEEN DOING IT FOR GENERATIONS. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KAAKEPA MAKES A DIFFERENCE. IF WE ALOHA AINA THEN OTHERS WILL FOLLOW. IT IS ALSO IMPORTANT TO ALLOW THE PLACE TIME TO REST SO WE CAN PERPETUATE THE NATURAL AND CULTURAL RESOURCES WITHIN THE SPACE. OUR ASPIRATION IS TO HAVE AT LEAST ONE KUPUNA PRESENT EACH MONTH. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI AS IT HAS BEEN DONE FOR GENERATIONS. NA LAUO O KAAKEPA MONTHLY LA OHANA. NA LAUO O KAAKEPA LA OHANA (FAMILY) MONTHLY CLEAN UPS OR ALOHA AINA DAYS FOCUS ON THE PROTECTION AND PRESERVATION OF KAAKEPA. OUR TARGET AUDIENCE ARE THE OHANA OF THE AREA: KUPUNA TO KEIKI (ELDERS TO CHILDREN). EDUCATION, OBSERVATION, MONITORING AND HANDS-ON ACTIVITIES ARE CRITICAL TO SUCCESSFUL STEWARDSHIP. THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. THESE STEWARDSHIP ACTIVITIES HAVE ENTAILED VOLUNTEER HOURS FOR THE LAST 4-YEARS, YET OHANA HAVE BEEN DOING IT FOR GENERATIONS. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KAAKEPA MAKES A DIFFERENCE. IF WE ALOHA AINA THEN OTHERS WILL FOLLOW. IT IS ALSO IMPORTANT TO ALLOW THE PLACE TIME TO REST SO WE CAN PERPETUATE THE NATURAL AND CULTURAL RESOURCES WITHIN THE SPACE. OUR ASPIRATION IS TO HAVE AT LEAST ONE KUPUNA PRESENT EACH MONTH. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI AS IT HAS BEEN DONE FOR GENERATIONS.
  2. $43,491 spent. HO'OWEHE I KA NIU. THE PURPOSE OF THE HO.OWEHE I KA NIU SUMMER CAMP IS MEHEU: TO MAKE A TRACK/FOOTPRINTS AND MA KA HANA KA 'IKE: THROUGH WORK COMES KNOWLEDGE. 'OHANA JOIN TOGETHER THROUGH A FEW DAY CAMP AT KA'AKEPA TO SHARE INTERGENERATIONAL KNOWLEDGE OF HAWAIIAN CULTURAL PRACTICES THROUGH NIU (COCONUT), LAWAI'A (FISHING PRACTICES), OLI/MELE/HULA (SONG/CHANT/DANCE), ENVIRONMENTAL KINSHIP, ALOHA 'AINA (LOVE/CARE FOR THE LAND) AND MEA 'AI (FOOD PREPARATION AND SHARING). THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. WE ALSO PROVIDE HONORARIUMS FOR CULTURAL PRACTITIONERS TO TEACH THEIR CULTURAL PRACTICE. ALL OF THESE PRACTICES AIM TOWARDS THE STEWARDSHIP ACTIVITIES THAT WILL BE PART OF THE LONG-TERM RELATIONSHIP 'OHANA HAVE WITH THE AREA AND ENSURING THESE PRACTICES ARE CARRIED ON FOR GENERATIONS TO COME. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KA'AKEPA MAKES A DIFFERENCE. IF WE ALOHA 'AINA THEN OTHERS WILL FOLLOW. HO'OWEHE I KA NIU ALLOWS US TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO STRENGTHEN ORGANIZATIONAL CAPACITY WITH PAID POSITIONS TO CARRY OUT THESE GOALS. HO'OWEHE I KA NIU. THE PURPOSE OF THE HO.OWEHE I KA NIU SUMMER CAMP IS MEHEU: TO MAKE A TRACK/FOOTPRINTS AND MA KA HANA KA 'IKE: THROUGH WORK COMES KNOWLEDGE. 'OHANA JOIN TOGETHER THROUGH A FEW DAY CAMP AT KA'AKEPA TO SHARE INTERGENERATIONAL KNOWLEDGE OF HAWAIIAN CULTURAL PRACTICES THROUGH NIU (COCONUT), LAWAI'A (FISHING PRACTICES), OLI/MELE/HULA (SONG/CHANT/DANCE), ENVIRONMENTAL KINSHIP, ALOHA 'AINA (LOVE/CARE FOR THE LAND) AND MEA 'AI (FOOD PREPARATION AND SHARING). THESE ACTIVITIES ENTAIL HAVING PAID POSITIONS TO COORDINATE, MANAGE, IMPLEMENT AND WORK WITH PARTNERS TO ENSURE THE PROGRAMS ARE CARRIED OUT SUCCESSFULLY. WE ALSO PROVIDE HONORARIUMS FOR CULTURAL PRACTITIONERS TO TEACH THEIR CULTURAL PRACTICE. ALL OF THESE PRACTICES AIM TOWARDS THE STEWARDSHIP ACTIVITIES THAT WILL BE PART OF THE LONG-TERM RELATIONSHIP 'OHANA HAVE WITH THE AREA AND ENSURING THESE PRACTICES ARE CARRIED ON FOR GENERATIONS TO COME. WE BELIEVE HAVING A PRESENCE AND EDUCATING RESIDENTS AND VISITORS FREQUENTING KA'AKEPA MAKES A DIFFERENCE. IF WE ALOHA 'AINA THEN OTHERS WILL FOLLOW. HO'OWEHE I KA NIU ALLOWS US TO SHARE INTERGENERATIONAL KNOWLEDGE FROM KUPUNA TO KEIKI. AS STEWARDS OF THE AREA, IT IS IMPERATIVE TO STRENGTHEN ORGANIZATIONAL CAPACITY WITH PAID POSITIONS TO CARRY OUT THESE GOALS.
  3. $43,490 spent. EDUCATION & RESEARCH. POHAKU PELEMAKA HAS BEEN HOSTING GROUPS OF STUDENTS FROM LOCAL SCHOOLS, COLLEGE GROUPS AND CULTURAL PRACTITIONERS. THESE GROUPS WILL SOMETIMES JOIN IN AND COINCIDE WITH THE MONTHLY LA OHANA. THE PRIMARY FOCUS OF EDUCATIONAL GROUPS IS TO SHARE THE SIGNIFICANCE OF THE PLACE AND TO ALOHA AINA. THIS ALLOWS US TO HELP STEWARD THE AREA WITH VOLUNTEERS THAT WORK WITH OUR ORGANIZATION. POHAKU PELEMAKA HAS BECOME A HOST SITE FOR COLLEGE RESEARCHERS. WE HAVE ALSO BECOME A HOST TO THE UNIVERSITY OF HAWAII AT HILO PIPES INTERNSHIP PROGRAM. WE HOSTED 2-INTERNS IN THE SUMMER OF 2024 AND WE WILL CONTINUE TO BE A HOST SITE IN 2025. THE INTERNS ARE NOW ON A YEAR-ROUND TRACK INTERNSHIP WITH OUR ORGANIZATION. THEY ARE RESPONSIBLE FOR COLLECTING DATA ON THE COCONUT GROVE (ULUNIU)AT KAAKEPA WHICH CONSISTS OF OVER 1,700 TREES. WE ARE LOOKING AT THE GENETIC DIVERSITY OF THE GROVE AND HOW TO CARE FOR THE TREES, CREATE A MULCH MANAGEMENT PLAN, PROTECT RARE/ENDANGERED SPECIES FROM BEING LOST THROUGH BEGINNING A NIU NURSERY AND PROVIDING EDUCATIONAL MATERIALS ABOUT THE ULUNIU AND PLACE. THROUGH THE INTERNSHIP PROGRAMS, WE HAVE BEEN ABLE TO CREATE A NETWORK OF COLLEGE PROFESSORS TO BRING STUDENTS TO OUR SITE TO HELP WITH TOPICS THAT WILL HELP WITH THE DESIGN OF A STEWARDSHIP MANAGEMENT PLAN AND COMMUNITY- BASED STEWARDSHIP PROGRAM FOR THE SITE. THE SUMMER OF 2024, INTERNS WERE A PART OF THE INAUGURAL NIU NOW PARTNERSHIP AND THE INITIAL DATA COLLECTION OF THE ULUNIU. THIS IS THE BEGINNING OF THE LARGER DATA COLLECTION THAT WILL OCCUR FOR THE STEWARDSHIP MANAGEMENT PLAN. IT IS LIKELY THE SURVEYS WILL CONTINUE OVER THE NEXT 6-MONTHS AND INTO THE SUMMER OF 2025. EDUCATION & RESEARCH. POHAKU PELEMAKA HAS BEEN HOSTING GROUPS OF STUDENTS FROM LOCAL SCHOOLS, COLLEGE GROUPS AND CULTURAL PRACTITIONERS. THESE GROUPS WILL SOMETIMES JOIN IN AND COINCIDE WITH THE MONTHLY LA OHANA. THE PRIMARY FOCUS OF EDUCATIONAL GROUPS IS TO SHARE THE SIGNIFICANCE OF THE PLACE AND TO ALOHA AINA. THIS ALLOWS US TO HELP STEWARD THE AREA WITH VOLUNTEERS THAT WORK WITH OUR ORGANIZATION. POHAKU PELEMAKA HAS BECOME A HOST SITE FOR COLLEGE RESEARCHERS. WE HAVE ALSO BECOME A HOST TO THE UNIVERSITY OF HAWAII AT HILO PIPES INTERNSHIP PROGRAM. WE HOSTED 2-INTERNS IN THE SUMMER OF 2024 AND WE WILL CONTINUE TO BE A HOST SITE IN 2025. THE INTERNS ARE NOW ON A YEAR-ROUND TRACK INTERNSHIP WITH OUR ORGANIZATION. THEY ARE RESPONSIBLE FOR COLLECTING DATA ON THE COCONUT GROVE (ULUNIU)AT KAAKEPA WHICH CONSISTS OF OVER 1,700 TREES. WE ARE LOOKING AT THE GENETIC DIVERSITY OF THE GROVE AND HOW TO CARE FOR THE TREES, CREATE A MULCH MANAGEMENT PLAN, PROTECT RARE/ENDANGERED SPECIES FROM BEING LOST THROUGH BEGINNING A NIU NURSERY AND PROVIDING EDUCATIONAL MATERIALS ABOUT THE ULUNIU AND PLACE. THROUGH THE INTERNSHIP PROGRAMS, WE HAVE BEEN ABLE TO CREATE A NETWORK OF COLLEGE PROFESSORS TO BRING STUDENTS TO OUR SITE TO HELP WITH TOPICS THAT WILL HELP WITH THE DESIGN OF A STEWARDSHIP MANAGEMENT PLAN AND COMMUNITY- BASED STEWARDSHIP PROGRAM FOR THE SITE. THE SUMMER OF 2024, INTERNS WERE A PART OF THE INAUGURAL NIU NOW PARTNERSHIP AND THE INITIAL DATA COLLECTION OF THE ULUNIU. THIS IS THE BEGINNING OF THE LARGER DATA COLLECTION THAT WILL OCCUR FOR THE STEWARDSHIP MANAGEMENT PLAN. IT IS LIKELY THE SURVEYS WILL CONTINUE OVER THE NEXT 6-MONTHS AND INTO THE SUMMER OF 2025.
  4. $43,490 spent. KA'AKEPA 'OHANA STEWARDSHIP AND ADAPTIVE MANAGEMENT PLAN & COMMUNITY-BASED STEWARDSHIP PROGRAM. POHAKU PELEMAKA HAS BEEN WORKING ON STEWARDSHIP OF KA'AKEPA A WAHI PANA (SACRED/STORIED PLACE) ALONG THE LOWER PUNA COASTLINE ON HAWAII ISLAND. THE PROPERTY CONSISTS OF MULTIPLE PARCELS. WE HAVE SECURED A RIGHT-OF-ENTRY FROM THE STATE OF HAWAII, DEPARTMENT OF LAND AND NATURAL RESOURCES AND THE COUNTY OF HAWAII, PARKS AND RECREATION DIVISION. THE EDUCATION AND RESEARCH PROGRAMS ARE A MAJOR SUPPORT TO THE MANAGEMENT PLAN AND THE STEWARDSHIP PROGRAM. COLLEGE GROUPS, INTERNSHIPS AND RESEARCHERS WILL HELP WITH DATA COLLECTION OF THE NATURAL AND CULTURAL RESOURCES OF THE SITE, RESEARCH ABOUT THE HISTORY, BACKGROUND, LANDSCAPE AND MANAGEMENT OBJECTIVES AND GOALS. THEY WILL ALSO HELP PROVIDE INSIGHT ABOUT THE DEVELOPMENT OF THE COMMUNITY-BASED STEWARDSHIP PROGRAM. THIS PROGRAM WILL USE THE MANAGEMENT PLAN TO HELP GUIDE STEWARDSHIP ACTIVITIES AT KA'AKEPA. KAHU 'AINA O PUNA. POHAKU PELEMAKA HELPED TO FORM THE 501C(3) KAHU 'AINA O PUNA WHICH IS SPECIFICALLY DESIGNED TO BE THE STEWARDS OF POHOIKI. THIS PROGRAM WILL UTILIZE THE COMMUNITY-BASED STEWARDSHIP PROGRAM MANUAL TO IMPLEMENT WITHIN THE PARK AND PROVIDE OVERSIGHT OF THE SURROUNDING PROPERTIES AND THE STATE BOAT RAMP. WE HAVE ASSISTED IN DESIGNING THE BYLAWS AND INPUT NEEDED TO START THE NONPROFIT AND GIVE THE MANUAL FOR THE PROGRAM. WE ARE STILL WORKING WITH KAHU 'AINA O PUNA TO HELP GET THE PROGRAM STARTED WITH THE COUNTY OF HAWAII PARKS AND RECREATION DIVISION.
  5. KA'AKEPA 'OHANA STEWARDSHIP AND ADAPTIVE MANAGEMENT PLAN & COMMUNITY-BASED STEWARDSHIP PROGRAM. POHAKU PELEMAKA HAS BEEN WORKING ON STEWARDSHIP OF KA'AKEPA A WAHI PANA (SACRED/STORIED PLACE) ALONG THE LOWER PUNA COASTLINE ON HAWAII ISLAND. THE PROPERTY CONSISTS OF MULTIPLE PARCELS. WE HAVE SECURED A RIGHT-OF-ENTRY FROM THE STATE OF HAWAII, DEPARTMENT OF LAND AND NATURAL RESOURCES AND THE COUNTY OF HAWAII, PARKS AND RECREATION DIVISION. THE EDUCATION AND RESEARCH PROGRAMS ARE A MAJOR SUPPORT TO THE MANAGEMENT PLAN AND THE STEWARDSHIP PROGRAM. COLLEGE GROUPS, INTERNSHIPS AND RESEARCHERS WILL HELP WITH DATA COLLECTION OF THE NATURAL AND CULTURAL RESOURCES OF THE SITE, RESEARCH ABOUT THE HISTORY, BACKGROUND, LANDSCAPE AND MANAGEMENT OBJECTIVES AND GOALS. THEY WILL ALSO HELP PROVIDE INSIGHT ABOUT THE DEVELOPMENT OF THE COMMUNITY-BASED STEWARDSHIP PROGRAM. THIS PROGRAM WILL USE THE MANAGEMENT PLAN TO HELP GUIDE STEWARDSHIP ACTIVITIES AT KA'AKEPA. KAHU 'AINA O PUNA. POHAKU PELEMAKA HELPED TO FORM THE 501C(3) KAHU 'AINA O PUNA WHICH IS SPECIFICALLY DESIGNED TO BE THE STEWARDS OF POHOIKI. THIS PROGRAM WILL UTILIZE THE COMMUNITY-BASED STEWARDSHIP PROGRAM MANUAL TO IMPLEMENT WITHIN THE PARK AND PROVIDE OVERSIGHT OF THE SURROUNDING PROPERTIES AND THE STATE BOAT RAMP. WE HAVE ASSISTED IN DESIGNING THE BYLAWS AND INPUT NEEDED TO START THE NONPROFIT AND GIVE THE MANUAL FOR THE PROGRAM. WE ARE STILL WORKING WITH KAHU 'AINA O PUNA TO HELP GET THE PROGRAM STARTED WITH THE COUNTY OF HAWAII PARKS AND RECREATION DIVISION.

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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.

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

    Recognized by the IRS since June 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.