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Passes our checks

Hui Mahiai Aina

EIN 82-2039190 · Waimanalo, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceWeak37 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO EDUCATE ABOUT, FOSTER THE STUDY OF, AND PRACTICE THE PRINCIPLES OF AHUPUA'A LAND MANAGEMENT FOR SUBSISTENCE FARMING IN THE COMMUNITY OF WAIMANALO, OAHU, AND TO HELP HOMELESS WITH SHELTER, FOOD, AND SUPPORT FOR LONG TERM STABILITY, HOUSING, HEALTH AND HEALING

Income
$335,362
Spending
$267,767
Spent on programs
86%
Reserves
3.7 months of spending
Largest source of income
donations and private grants, 72%
Employees
0
Volunteers
6
Highest pay
$50,000, ceo

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 75 out of 100. Higher than 41% of charities in its peer group (environment, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.7 months of spending.

  • Debt

    10 of 20

    It owes 49% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 20% of income.

  • Income trend

    15 of 15

    Income rose 33% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 37 out of 100. Higher than 6% of charities in its peer group (environment, $250k to $1m).

  • Independent board

    5 of 25

    3 of 7 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

    0 of 7

    Reports no 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.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 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 (3)
  1. $229,739 spent. Providing food, shelter, or educational services to a specific number of beneficiaries. Hui Mahi ai Aina expanded to 59 homes and 14 tents for 96 people, including 26 children, 20 kupuna and four cancer patients.
  2. Members of the cooperative share duties like cooking, cleaning, security and tending the garden. Electricity on the property is run by generators, and the only things members collectively pay for are water, diesel, propane and portable toilets.
  3. Hui Mahi ai Aina also serves as a community service base for the courthouse, churches, military, corporations and more. This is in addition to hosting weekly food banks on-site and at Waimanalo gym, as well as the recurring village market it puts on. Hui Mahi ai Aina relies on Waimanalo Health Center, The Institute for Human Services, and a dedicated group of volunteer doctors and nurses available to help anyone with medical ailments.

Source: Form 990 for the year ending December 31, 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 October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on May 15, 2020 for not filing returns for three years. The IRS now lists it as tax-exempt again.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 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 October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2021.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 November 4, 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.