Fraternal Order of Moai Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Fraternal Order of Moai Foundation exists to provide a vehicle for members of the Fraternal Order of Moai, a 501(c)(10) domestic fraternal order, to engage in charitable activities to benefit other 501(c)(3) organizations. Funds are raised primarily through national and local fundraising events.
- Income
- $104,282
- Spending
- $87,448
- Spent on programs
- 96%
- Reserves
- 31.7 months of spending
- Largest source of income
- donations and private grants, 59%
- Employees
- 0
- Volunteers
- 115
Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 90 out of 100. Higher than 75% of charities in its peer group (human services, under $250k).
Reserves
35 of 35Spendable reserves would cover 31.7 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 16% of income.
Income trend
5 of 15Income fell 23% on the year before.
Spending floor
15 of 1596% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 81 out of 100. Higher than 70% of charities in its peer group (human services, under $250k).
Independent board
25 of 256 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a 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.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending March 31, 2025, 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 (14)
- $57,525 spent. Donation to the Easter Island Foundation (EIN 95-3220730), which supports the preservation of the Rapa Nui heritage and culture through education.. The funds were allocated to educational purposes, including college scholarships (18 students), the EIF general fund, the Toki Rapa Nui music school (more than 60 students), and the Terevaka Archaeological Outreach Program.
- $5,000 spent. Donation to World Central Kitchen (EIN 27-3521132) in support of relief efforts following Hurricane Helene and the Los Angeles wildfires.
- $4,500 spent. Donation to Gleaners Food Bank of Indiana (EIN 35-1483868). Funds were raised by members of the Pukapuka chapter of the Fraternal Order of Moai and partially matched by the Foundation.
- $4,009 spent. Donation to Foothills Animal Shelter (EIN 46-2809962).
- $2,500 spent. Donation to Lanai Cat Sanctuary (EIN 26-1329156).
- $2,500 spent. Donation to Hawai'i Community Foundation - Maui Strong Fund (EIN 99-0261283).
- $1,500 spent. Donation to Hawaii Youth Symphony Association (EIN 99-0119771).
- $1,375 spent. Donation to Detroit Dog Rescue (EIN 27-5299891).
- $1,020 spent. Donation to Global Aider - Hurricane Beryl relief fund (EIN 45-0931286).
- $1,000 spent. Donation to Hawai'I LGBTQ+ Legacy Foundation (EIN 22-3969736).
- $1,000 spent. Donation to Indiana School of Polynesian Arts - Indy Hula (EIN 27-2444255).
- $1,000 spent. Donation to Asheville Humane Society (EIN 56-1444098).
- $838 spent. Donation to Medical Missions for Children (EIN 04-3519422).
- Additional program services listed on next page.
Source: Form 990 for the year ending March 31, 2025, 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 March 2026.
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 October 2015.
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.