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Passes our checks

Maalaea Village Association

EIN 82-2026085 · Wailuku, HI

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

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The purpose of this organization include natural resources conservation and protection of the unique Maalaea Village community to improve communication between all stakeholders and to educate and inform the Maalaea and Maui community on the need to preserve the rural ocean-oriented lifestyle of Maalaea Village. Objectives are to encourage active interest and involvement in the following: actions necessary to protect preserve and enhance the orderly and environmentally sound development improvement and sustained use of Maalaea Bay; protection of scenic vistas open space and safe free flow of traffic through the Maalaea corridor for the benefit of residents and visitors; protect land and marine resources sand dunes beach right of way wildlife wetlands and flood plains endangered and rare marine and native flora fauna and cultural resources; improve roads sidewalks bikeways parks harbors public transport domestic water supply water drainage and sewage disposal.

Income
$12,284
Spending
$10,701
Reserves
88.8 months of spending
Largest source of income
donations and private grants, 83%
Employees
0
Volunteers
20

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: 59 out of 100. Higher than 36% of charities in its peer group (community improvement, under $250k).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no 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.

  • 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 (4)
  1. Since October 2018 the Maalaea Village Association Wastewater Program has been actively leading the development of the Maalaea Regional Wastewater Reclamation System through its wastewater working group. Key accomplishments include securing funding from the Maui Office of Economic Development and the Hawaii State Legislatures Grant-In-Aid program. These funds supported crucial initial program activities including land surveys environmental assessments and preliminary design work. The program has also facilitated community outreach with four MVA public meetings that included a presentation on the wastewater program and its potential impact in improving ocean water quality and reef viability. Activity objectives: The short-term objective of the MVA Wastewater program is to administer congressional earmark funding from the EPA community grant process to perform detailed design and preliminary site preparation work to achieve "shovel-ready" status. The long-term goal is to establish a sustainable wastewater reclamation solution to replace 26 harmful near-shore sewage injection wells with an advanced wastewater treatment plant that will produce 100% irrigation reuse for disposal to a greenbelt firebreak planted with native trees and groundcover plants providing wildfire mitigation and environmental and community benefits. It is estimated that residents in over 560 residential units and 30 local businesses will benefit from the wastewater reclamation.
  2. $795 spent. History Book Publication: After several years of research incredible writing and editing and perseverance in July 2023 the Maalaea History book published by Maalaea Village Association with funding from the County of Maui Office of Economic Development Maui Ocean Center and Maui Chapter of the Sierra Club and titled: Maalaea-The Untold Story of Mauis Historic Crossroads was made available for sale. The book documents the seminal role Maalaea Village has played in shaping the history of Maui from ancient to modern times. This 208-page softcover pictorial book features numerous contemporary images and historically significant archival materials. Copies of the history book were donated to each public school and library in Maui County for enrichment and educational purposes. Students and scholars will find many archived news stories along with a glossary and index. MVA also sponsored three well-attended presentations in the community by the books author who spoke on the importance of Maalaea in Mauis history. Funds received from book sales are deposited into the MVA Restoration Fund dedicated to rehabilitation and preservation of natural cultural and historical landmarks in the Maalaea Village area.
  3. $949 spent. Beautification: The accomplishments of this program are visual and seen by the hundreds of residents of the area and the many visitors who travel through the community. Projects completed: organizing community trash cleanups throughout the year planting and maintaining native palm trees at Haycraft Park working with the State of Hawaii Div. of Boating and Ocean Rec. to clean up a storage lot and adopting a parcel of land through the Adopt-A-Harbor program in order to remove dead trees and weeds and beautify with new plantings along the entrance to the main residential street in Maalaea. This program serves to improve the visual appeal of the area in an environmentally conscious manner and for the benefit of all.
  4. $4,219 spent. Review of new proposed law by the County of Maui removing the ability of current condo owners in Maalaea to short term rent their properties as has been previously allowed for the past 5 decades. Current association members have MANY questions of how this will effect them and have lobbied the MVA to gather current information on this matter and disseminate same to the membership.

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 August 2017.

    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.