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Puna Makaukau

EIN 47-4436264 · Kurtistown, HI

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

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceFair57 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PUNA MKAUKAU IS DEDICATED TO SUPPORTING HAWAII ISLAND COMMUNITIES TO BUILD RESILIENCE AND TO BE PREPARED FOR EMERGENCIES. WE FACILITATE THE FORMATION OF COALITIONS FOSTERING COLLABORATION AMONG INDIVIDUALS NEIGHBORHOODS AND COMMUNITIES TO ENHANCE PREPAREDNESS. AS A MEMBER OF VIBRANT HAWAIIS RESILIENCE HUB NETWORK WE SUPPORT THE ONGOING WORK OF THE RESILIENCE HUB PROGRAM.

Income
$536,695
Spending
$8,152
Spent on programs
99%
Reserves
0 months of spending
Largest source of income
government grants, 100%
Employees
0
Volunteers
12

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 57 out of 100. Higher than 40% of charities in its peer group (public safety and disaster relief, $250k to $1m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • 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 June 30, 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 (3)
  1. $2,750 spent. PUNA MAKAUKAU WORKING WITH A GRANT FROM THE COUNTY OF HAWAII AND THE PROJECT TEAM FROM HAWAIIAN ACRES COMMUNITY ASSOCIATION TOOK ON THE PROJECT OF BUILDING A CERTIFIED FOOD HUB TO SERVE THE PUNA COMMUNITIES. WORKING WITH HAWAIIAN ACRES FOOD HUB PROJECT TEAM WE HAVE COMPLETED THE PLANNING AND ENGINEERING FOR THE FOOD HUB KITCHEN THE FIRST PERMIT HAS BEEN SECURED. PLAN SUBMISSION HAS TAKEN PLACE. BEGINNING WORK ON THE PURCHASE OF A KITCHEN CONTAINER AND EQUIPMENT.
  2. $4,939 spent. WE SUPPORTED THE ONGOING WORK TO BUILD AND EQUIP AN EMERGENCY HUB OF OPERATIONS FOR UPPER PUNA COMMUNITIES. BUILDING THE COVERED OPERATIONS CENTER AND EQUIPPING THE PUBLIC GATHERING SPACE.
  3. $403 spent. LINE 4C THIRD ACCOMPLISHMENT THE COMPLETED GATHERING SPACE HALE HALAWAI O FERN ACRES HAS BEEN THE HOST SITE FOR COMMUNITY MEETINGS GATHERINGS CERT TEAM TRAINING AND VOLUNTEER FIRE DEPARTMENT TRAINING. THE FERN ACRES FOOD DISTRIBUTION PROGRAM IS NOW ABLE TO USE THE PAVED DRIVE THROUGH AREA PERMITTING ADA ACCESS FOR ALL COMMUNITY MEMBERS.

Source: Form 990 for the year ending June 30, 2025, 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 June 2025.

    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 September 2018.

    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.