Na Koa Manu Conservation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO FURTHER THE PROTECTION AND RECOVERY OF NATIVE HAWAIIAN BIRDS AND PLANTS THROUGH ON THE GROUND MANAGEMENT, FOREST RESTORATION, AND PUBLIC OUTREACH AND EDUCATION. THIS IS CARRIED OUT BY SUPPORTING CONSERVATION RESEARCH AND MANAGEMENT ACTIVITIES OF LIKE-MINDED ORGANIZATIONS, INSTITUTIONS, AGENCIES, AND THE PUBLIC.
- Income
- $884,207
- Spending
- $446,899
- Spent on programs
- 97%
- Reserves
- 21.7 months of spending
- Largest source of income
- donations and private grants, 87%
- Employees
- 0
- Volunteers
- 1,206
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: 100 out of 100. Higher than 83% of charities in its peer group (animals, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 21.7 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 49% of income.
Income trend
15 of 15Income rose 74% on the year before.
Spending floor
15 of 1597% 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
Good: 82 out of 100. Higher than 77% of charities in its peer group (animals, $250k to $1m).
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
7 of 7Has a 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
10 of 10Reports 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)
- $130,258 spent. MAUI FOREST BIRD RECOVERY PROJECT (MFBRP) AIMS TO CONSERVE AND RECOVER NATIVE HAWAIIAN FOREST BIRD POPULATIONS THROUGH RESEARCH AND IMPLEMENTATION OF CONSERVATION TECHNIQUES. IN 2024, THE MFBRP TEAM DEPLOYED OVER 22 MILLION INCOMPATIBLE INSECT TECHNIQUE (IIT) MOSQUITOES ACROSS 3,000 ACRES ON EAST MAUI TO PROTECT NATIVE BIRDS AGAINST AVIAN MALARIA. IN A TANDEM EFFORT WITH IIT, A NATURAL BACTERIA CALLED BACILLUS THURINGIENSIS ISRAELENSIS (BTI) - SAFE FOR EVERYTHING EXCEPT MOSQUITO LARVA - WAS SPRAYED ACROSS A 720 ACRE AREA BY HELICOPTER NEARLY TWICE A MONTH FROM AUGUST TO DECEMBER, CONTINUING INTO 2025. WHILE THE EFFORTS TO MAINTAIN AND CREATE DISEASE FREE HABITAT USING IIT AND BTI WAS UNDERWAY, MFBRP COLLECTED 11 KIWIKIU TO START A CAPTIVE POPULATION AT MAUI BIRD CONSERVATION CENTER - SAN DIEGO ZOO. ADDITIONALLY, MFBRP SUCCESSFULLY RELEASED 5 'ALALA (HAWAIIAN CROW) ONTO THE LANDSCAPE IN EAST MAUI. THE TEAM HAS MAINTAINED A CONSTANT FIELD PRESENCE SINCE THE RELEASE IN NOVEMBER 2024. THEY HAVE CONTINUED SUPPLEMENTAL FEEDING AND MONITORING DAILY EVER SINCE. MAUI FOREST BIRD RECOVERY PROJECT (MFBRP) AIMS TO CONSERVE AND RECOVER NATIVE HAWAIIAN FOREST BIRD POPULATIONS THROUGH RESEARCH AND IMPLEMENTATION OF CONSERVATION TECHNIQUES. IN 2024, THE MFBRP TEAM DEPLOYED OVER 22 MILLION INCOMPATIBLE INSECT TECHNIQUE (IIT) MOSQUITOES ACROSS 3,000 ACRES ON EAST MAUI TO PROTECT NATIVE BIRDS AGAINST AVIAN MALARIA. IN A TANDEM EFFORT WITH IIT, A NATURAL BACTERIA CALLED BACILLUS THURINGIENSIS ISRAELENSIS (BTI) - SAFE FOR EVERYTHING EXCEPT MOSQUITO LARVA - WAS SPRAYED ACROSS A 720 ACRE AREA BY HELICOPTER NEARLY TWICE A MONTH FROM AUGUST TO DECEMBER, CONTINUING INTO 2025. WHILE THE EFFORTS TO MAINTAIN AND CREATE DISEASE FREE HABITAT USING IIT AND BTI WAS UNDERWAY, MFBRP COLLECTED 11 KIWIKIU TO START A CAPTIVE POPULATION AT MAUI BIRD CONSERVATION CENTER - SAN DIEGO ZOO. ADDITIONALLY, MFBRP SUCCESSFULLY RELEASED 5 'ALALA (HAWAIIAN CROW) ONTO THE LANDSCAPE IN EAST MAUI. THE TEAM HAS MAINTAINED A CONSTANT FIELD PRESENCE SINCE THE RELEASE IN NOVEMBER 2024. THEY HAVE CONTINUED SUPPLEMENTAL FEEDING AND MONITORING DAILY EVER SINCE.
- $1,407 spent. EAST MAUI WATERSHED PARTNERSHIP (EMWP) COORDINATES AND IMPLEMENTS MANAGEMENT TO PROTECT EAST MAUI'S FORESTS. THESE AREAS HOUSE NOT ONLY NATIVE RAINFORESTS BUT ALSO SERVE AS THE PRIMARY WATER SOURCE FOR EAST MAUI COMMUNITIES. EMWP BUILDS AND MAINTAINS FENCES TO PROTECT THIS WATER RESOURCE IN PERPETUITY AND PROVIDES SUPPORT FOR ON-GOING FOREST AND WATERSHED RESTORATION EFFORTS IN HAWAII FOR THE BENEFIT OF NATIVE HAWAIIAN BIRD'S HABITATS. IN 2024, EMWP REPORTED THAT BACK COUNTRY SITES IN KOOLAU FOREST RESERVE HAVE REMAINED UNGULATE FREE AND EXPANDED THE FOOTPRINT OF FENCE MAINTENANCE TO HANAWI NATURAL AREA RESERVE. THE TEAM WORKS ON THE GROUND TO CONTROL HIGH-ELEVATION NON-NATIVE PLANTS (PRIMARILY HIMALAYAN GINGER). IN THE FALL OF 2024, EMWP ORGANIZED THEIR ANNUAL MALAMA WAO AKUA ART SHOW AND INVOLVED ARTISTS OF ALL AGES FROM THE MAUI COMMUNITY. EAST MAUI WATERSHED PARTNERSHIP (EMWP) COORDINATES AND IMPLEMENTS MANAGEMENT TO PROTECT EAST MAUI'S FORESTS. THESE AREAS HOUSE NOT ONLY NATIVE RAINFORESTS BUT ALSO SERVE AS THE PRIMARY WATER SOURCE FOR EAST MAUI COMMUNITIES. EMWP BUILDS AND MAINTAINS FENCES TO PROTECT THIS WATER RESOURCE IN PERPETUITY AND PROVIDES SUPPORT FOR ON-GOING FOREST AND WATERSHED RESTORATION EFFORTS IN HAWAII FOR THE BENEFIT OF NATIVE HAWAIIAN BIRD'S HABITATS. IN 2024, EMWP REPORTED THAT BACK COUNTRY SITES IN KOOLAU FOREST RESERVE HAVE REMAINED UNGULATE FREE AND EXPANDED THE FOOTPRINT OF FENCE MAINTENANCE TO HANAWI NATURAL AREA RESERVE. THE TEAM WORKS ON THE GROUND TO CONTROL HIGH-ELEVATION NON-NATIVE PLANTS (PRIMARILY HIMALAYAN GINGER). IN THE FALL OF 2024, EMWP ORGANIZED THEIR ANNUAL MALAMA WAO AKUA ART SHOW AND INVOLVED ARTISTS OF ALL AGES FROM THE MAUI COMMUNITY.
- $72,456 spent. SKYLINE CONSERVATION INITIATIVE (SCI) RESTORES NATIVE ECOSYSTEMS TO ENHANCE THE HEALTH OF THE WATERSHED AT A MID-ELEVATION SITE ON HALEAKALA. IN CALENDAR YEAR 2024, SCI PARTNERED WITH NATURAL RESOURCE CONSERVATION SERVICE AND MAUI COUNTY TO EXECUTE INVASIVE SPECIES CONTROL, SOIL STABILIZATION, NATIVE TREE / SHRUB PLANTING, AND MAINTENANCE. SCI ALSO FACILITATED A COMPREHENSIVE CONSERVATION TRAINING PROGRAM TO INSPIRE AND ENGAGE THE NEXT GENERATION OF CONSERVATION FIELD WORKERS.
- $229,098 spent. MAUI MAUKA CONSERVATION AWARENESS TRAININGS (MMCAT) DESIGNS AND IMPLEMENTS PUBLIC EDUCATION STRATEGIES TO GAIN SUPPORT FOR THE RECOVERY OF NATIVE HAWAIIAN BIRDS AND THE CONSERVATION OF NATIVE HAWAIIAN FLORA AND FAUNA LOCALLY, NATIONALLY, AND INTERNATIONALLY. IN 2024 MMCAT OFFERED TWO TRAININGS. THESE TRAINING SESSIONS REACHED A TOTAL OF 47 PARTICIPANTS, REPRESENTING MULTIPLE TOUR COMPANIES AND CONSERVATION STAFF. LA HO'OLULU PAE MOKU / RETREE HAWAII (RETREE) EDUCATES ABOUT THE CLIMATE CRISIS AND ORGANIZES STATE-WIDE TREE PLANTING. RETREE HAS SUPPORTED VARIOUS PLANTING ACTIVITIES THROUGHOUT THE YEAR WITH ITS ORGANIZATIONAL INFRASTRUCTURE, PR AND PLANTS, WITH A FOCUS ON THE MONTH OF NOVEMBER. RETREE INFORMS ABOUT THE CLIMATE CRISIS, THE BENEFITS OF PLANTING AND THE OPPORTUNITIES TO ORGANIZE AND PARTICIPATE IN PLANTING EVENTS THROUGH ITS WEBSITE, SOCIAL MEDIA AND TARGETED ADVERTISING, INCLUDING THE PREPARATION OF A VIDEO EACH YEAR. IT HOLDS 2-4 EDUCATIONAL SESSIONS PER YEAR IN SCHOOLS. KULA COMMUNITY WATERSHED ALLIANCE (KCWA) IS A COMMUNITY-ROOTED LAND RESTORATION INITIATIVE FORMED BY FIRE SURVIVORS AND NEIGHBORS DIRECTLY IMPACTED BY THE AUGUST 2023 WILDFIRE THAT DEVASTATED KULA, MAUI. WITH THE GUIDANCE OF SUBJECT MATTER EXPERTS AND A COMMITMENT TO MALAMA AINA, KCWA BRINGS TOGETHER 71 FIRE-AFFECTED LANDOWNERS IN UNIFIED SUPPORT OF POST-FIRE RECOVERY, LONG-TERM LAND STEWARDSHIP, AND WILDFIRE RESILIENCE. SINCE ITS FOUNDING, KCWA HAS MADE SIGNIFICANT PROGRESS IN STABILIZING THE LAND, RESTORING NATIVE ECOSYSTEMS, AND BUILDING A SAFER, HEALTHIER FUTURE FOR KULA. IN 2024, KCWA RETAINED KEY PROJECT MANAGEMENT STAFF AND ADDED A DEDICATED GIS SPECIALIST TO SUPPORT LANDSCAPE-SCALE PLANNING AND PROGRESS TRACKING. THE ORGANIZATION STABILIZED EIGHT ACRES OF EROSION-PRONE AREAS WITHIN THE BURN SCAR AND REMOVED INVASIVE SPECIES ACROSS 40+ ACRES TO PROTECT RESTORATION ZONES FROM BEING OVERTAKEN. KCWA ALSO CONSTRUCTED A NEW COMMUNITY NURSERY FACILITY AND TOOL LIBRARY TO SUPPORT ONGOING REPLANTING EFFORTS AND BUILD LONG-TERM CAPACITY. KCWA'S OUTREACH AND ENGAGEMENT WORK HAS INCLUDED EXTENSIVE COORDINATION WITH AFFECTED LANDOWNERS THROUGH REGULAR PLANNING MEETINGS, MONTHLY PUBLIC EVENTS, AND DOZENS OF GUIDED SITE VISITS WITH VISITING OFFICIALS FROM LOCAL, STATE, AND FEDERAL GOVERNMENT. VOLUNTEERS AND STAFF PLANTED NATIVE STABILIZING GARDENS ON 22 PARCELS, PROPAGATED AND OUTPLANTED HUNDREDS OF TREES, AND CREATED THOUSANDS OF NATIVE SEED BALLS FOR DRONE AND HAND DISPERSAL. KCWA SHARED ITS WORK AND LESSONS LEARNED AT TWO NATIONAL WILDFIRE AND RESTORATION CONFERENCES AND PARTICIPATED ACTIVELY IN THE COUNTY OF MAUI'S LONG TERM RECOVERY GROUP FOR NATURAL AND CULTURAL RESOURCES. ON THE ONE-YEAR ANNIVERSARY OF THE KULA FIRE, KCWA ORGANIZED AND HOSTED A DEEPLY MEANINGFUL COMMUNITY EVENT HONORING THOSE IMPACTED, AND PARTICIPATED IN THE COUNTY-SPONSORED MEMORIAL EVENT TO REPRESENT LAND-BASED RECOVERY EFFORTS. THROUGH ITS KULA FIRE RESTORATION AND FUELS REDUCTION PROJECTS, KCWA CONTINUES TO RESTORE NATIVE ECOSYSTEMS, STEWARD FIRE-IMPACTED LANDS, AND REDUCE THE RISK OF FUTURE WILDFIRES IN ONE OF MAUI'S MOST VULNERABLE COMMUNITIES.
- MAUI MAUKA CONSERVATION AWARENESS TRAININGS (MMCAT) DESIGNS AND IMPLEMENTS PUBLIC EDUCATION STRATEGIES TO GAIN SUPPORT FOR THE RECOVERY OF NATIVE HAWAIIAN BIRDS AND THE CONSERVATION OF NATIVE HAWAIIAN FLORA AND FAUNA LOCALLY, NATIONALLY, AND INTERNATIONALLY. IN 2024 MMCAT OFFERED TWO TRAININGS. THESE TRAINING SESSIONS REACHED A TOTAL OF 47 PARTICIPANTS, REPRESENTING MULTIPLE TOUR COMPANIES AND CONSERVATION STAFF. LA HO'OLULU PAE MOKU / RETREE HAWAII (RETREE) EDUCATES ABOUT THE CLIMATE CRISIS AND ORGANIZES STATE-WIDE TREE PLANTING. RETREE HAS SUPPORTED VARIOUS PLANTING ACTIVITIES THROUGHOUT THE YEAR WITH ITS ORGANIZATIONAL INFRASTRUCTURE, PR AND PLANTS, WITH A FOCUS ON THE MONTH OF NOVEMBER. RETREE INFORMS ABOUT THE CLIMATE CRISIS, THE BENEFITS OF PLANTING AND THE OPPORTUNITIES TO ORGANIZE AND PARTICIPATE IN PLANTING EVENTS THROUGH ITS WEBSITE, SOCIAL MEDIA AND TARGETED ADVERTISING, INCLUDING THE PREPARATION OF A VIDEO EACH YEAR. IT HOLDS 2-4 EDUCATIONAL SESSIONS PER YEAR IN SCHOOLS. KULA COMMUNITY WATERSHED ALLIANCE (KCWA) IS A COMMUNITY-ROOTED LAND RESTORATION INITIATIVE FORMED BY FIRE SURVIVORS AND NEIGHBORS DIRECTLY IMPACTED BY THE AUGUST 2023 WILDFIRE THAT DEVASTATED KULA, MAUI. WITH THE GUIDANCE OF SUBJECT MATTER EXPERTS AND A COMMITMENT TO MALAMA AINA, KCWA BRINGS TOGETHER 71 FIRE-AFFECTED LANDOWNERS IN UNIFIED SUPPORT OF POST-FIRE RECOVERY, LONG-TERM LAND STEWARDSHIP, AND WILDFIRE RESILIENCE. SINCE ITS FOUNDING, KCWA HAS MADE SIGNIFICANT PROGRESS IN STABILIZING THE LAND, RESTORING NATIVE ECOSYSTEMS, AND BUILDING A SAFER, HEALTHIER FUTURE FOR KULA. IN 2024, KCWA RETAINED KEY PROJECT MANAGEMENT STAFF AND ADDED A DEDICATED GIS SPECIALIST TO SUPPORT LANDSCAPE-SCALE PLANNING AND PROGRESS TRACKING. THE ORGANIZATION STABILIZED EIGHT ACRES OF EROSION-PRONE AREAS WITHIN THE BURN SCAR AND REMOVED INVASIVE SPECIES ACROSS 40+ ACRES TO PROTECT RESTORATION ZONES FROM BEING OVERTAKEN. KCWA ALSO CONSTRUCTED A NEW COMMUNITY NURSERY FACILITY AND TOOL LIBRARY TO SUPPORT ONGOING REPLANTING EFFORTS AND BUILD LONG-TERM CAPACITY. KCWA'S OUTREACH AND ENGAGEMENT WORK HAS INCLUDED EXTENSIVE COORDINATION WITH AFFECTED LANDOWNERS THROUGH REGULAR PLANNING MEETINGS, MONTHLY PUBLIC EVENTS, AND DOZENS OF GUIDED SITE VISITS WITH VISITING OFFICIALS FROM LOCAL, STATE, AND FEDERAL GOVERNMENT. VOLUNTEERS AND STAFF PLANTED NATIVE STABILIZING GARDENS ON 22 PARCELS, PROPAGATED AND OUTPLANTED HUNDREDS OF TREES, AND CREATED THOUSANDS OF NATIVE SEED BALLS FOR DRONE AND HAND DISPERSAL. KCWA SHARED ITS WORK AND LESSONS LEARNED AT TWO NATIONAL WILDFIRE AND RESTORATION CONFERENCES AND PARTICIPATED ACTIVELY IN THE COUNTY OF MAUI'S LONG TERM RECOVERY GROUP FOR NATURAL AND CULTURAL RESOURCES. ON THE ONE-YEAR ANNIVERSARY OF THE KULA FIRE, KCWA ORGANIZED AND HOSTED A DEEPLY MEANINGFUL COMMUNITY EVENT HONORING THOSE IMPACTED, AND PARTICIPATED IN THE COUNTY-SPONSORED MEMORIAL EVENT TO REPRESENT LAND-BASED RECOVERY EFFORTS. THROUGH ITS KULA FIRE RESTORATION AND FUELS REDUCTION PROJECTS, KCWA CONTINUES TO RESTORE NATIVE ECOSYSTEMS, STEWARD FIRE-IMPACTED LANDS, AND REDUCE THE RISK OF FUTURE WILDFIRES IN ONE OF MAUI'S MOST VULNERABLE COMMUNITIES.
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 August 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.
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