Friends of Mahaulepu
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
CONSERVATION AND ENVIRONMENTAL PROTECTION OF THE MAHA'ULEU VALLEY LOCATED ON KAUAI, HAWAII WITH THE GOAL OF CREATING AND PRESERVING NATURAL RESOURCES AND IMPROVING THE ENVIRONMENTAL HEALTH OF KAUAI.
- Income
- $259,060
- Spending
- $180,678
- Spent on programs
- 98%
- Reserves
- 7.3 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 6
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: 93 out of 100. Higher than 73% of charities in its peer group (environment, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 7.3 months of spending.
Debt
20 of 20It owes 4% of what it owns.
Living within its means
15 of 15Income exceeded spending by 30% of income.
Income trend
15 of 15Income rose 302% on the year before.
Spending floor
15 of 1598% 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: 27 out of 100. Higher than 4% of charities in its peer group (environment, $250k to $1m).
Independent board
5 of 250 of 3 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, 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 (1)
- $176,867 spent. 1- A COMPLAINT WAS FILED CHALLENGING GOVERNOR GREEN'S EMERGENCY HOUSING PROCLAMATION. ATTORNEYS WERE HIRED AND THERE WERE MULTIPLE APPEARANCES AND BRIEFS FILED WITH THE INTERIM COURT OF APPEALS (ICA) AND ULTIMATELY BEFORE THE SUPREME COURT WHO ACCEPTED OUR WRIT OF CERTIORARI. 2-OUR ORGANIZATION FILED A MOTION TO STRIKE BUILDING PERMITS FOR A PROPOSED BUILD OF A NEW 350 ROOM RESORT ON THE SITE OF A TOTALLY DEVASTATED HOTEL WHOSE STRUCTURAL REMNANTS DATED BACK TO THE 1992 HURRICANE INIKI. WE WENT THROUGH MULTIPLE HEARINGS AT THE COUNTY AND CIRCUIT COURT LEVEL. THE MATTER IS NOW ON APPEAL AND HAS BEEN BRIEFED FOR THE ICA.3-CONTINUING WITH OUR EFFORTS STARTED IN 2023, OUR ORGANIZATION FILED A LAW SUIT TO CHALLENGE THE CONSTRUCTION OF A 280 CONDO VISITOR VACATION RENTAL COMPLEX WITHOUT FIRST FILING A LEGAL MASTER DRAINAGE PLAN OR OBTAINING A LEGAL GRADING PERMIT. BOTH THE GRADING PERMIT CASE AND THE DRAINAGE PLAN COMPLAINT HAVE BEEN BRIEFED AND ARE ON APPEAL.FOMS ACTION TO REQUIRE THE DEVELOPER AND THE COUNTY TO SECURE MDP WAS MOTIVATED BY A COMMITTMENT TO PROTECT SOUTH SHORE BEACHES AND AN IMPORTANT NATIONALLY REGISTERED HISTORIC ARCHEOLOGIC SITE, KANEOLOUMA, FROM THE ADVERSE EFFECTS CAUSED BY UNCONTROLLED STORM WATER RUN OFF.
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
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.
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.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2016.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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.