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Uhiwai O Haleakala

EIN 83-1654685 · Makawao, HI

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

LegitimacyPassesRegistration and standingFinancial healthFair56 out of 100GovernanceGood74 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

THE MISSION OF THE CORPORATION SHALL BE TO WORK WITH PARTNERS TO PROTECT AND RESTORE NATIVE ECOSYSTEMS AND WATERSHEDS, TO IMPROVE THE QUALITY AND QUANTITY OF FRESHWATER RESOURCES TO PERPETUATE HAWAIIAN CULTURAL RESOURCES AND PRACTICES, TO SUPPORT RURAL ECONOMIC OPPORTUNITIES, AND TO ENGAGE THE COMMUNITY IN THESE EFFORTS ON LEEWARD HALEAKALA, THROUGHOUT MAUI NUI, AND SIMILAR SITES AS APPROPRIATE.

Income
$443,476
Spending
$520,912
Spent on programs
71%
Reserves
5.5 months of spending
Largest source of income
donations and private grants, 80%
Employees
11
Volunteers
62
Highest pay
$102,373, executive di

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

Fair: 56 out of 100. Higher than 20% of charities in its peer group (environment, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 5.5 months of spending.

  • Debt

    16 of 20

    It owes 15% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 17% of income.

  • Income trend

    5 of 15

    Income fell 12% on the year before.

  • Spending floor

    15 of 15

    71% 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: 74 out of 100. Higher than 41% of charities in its peer group (environment, $250k to $1m).

  • Independent board

    18 of 25

    3 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a 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

    10 of 10

    Gave 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

    6 of 15

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

  • No reported misuse

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, 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 (3)
  1. $660 spent. ADMIN: UHIWAI FOCUSED ON TRANSITIONING OPERATIONAL CAPACITY TO THE 'OMA'OPIO SITE AND MAKING THE SPACE FUNCTIONAL TO BASE FIELD OPS AND NATIVE SEEDLING PROCESSING AND PROPAGATION. A PORTION OF ADMINISTRATIVE TASKS CONTINUED TO BE CONDUCTED FROM HOME OFFICE SPACES WITH THE EXPENSES FOR "RENT AND UTILITIES" DONATED AS IN-KIND SERVICES, SUCH AS WATER, MAIL, SANITATION, WIFI, AND OTHER KEY OPERATIONAL NEEDS ARE STILL BEING DEVELOPED. UHIWAI CONTINUED TO SEEK FUNDING OPPORTUNITIES TO BUILD OPERATIONAL CAPACITY. WE WORKED WITH PARTNERS TO EXPAND STAFF KNOWLEDGE AND CAPACITY IN FIELD SAFETY AND OPERATIONS, NATIVE SPECIES IDENTIFICATION AND MANAGEMENT, AND INVASIVE SPECIES IDENTIFICATION AND MANAGEMENT.
  2. $276,670 spent. CONSERVATION: FENCE INSPECTIONS, FENCE REPAIRS, SEED COLLECTION, INVASIVE PLANT SPECIES CONTROL AND OUTPLANTING ACTIVITIES CONTINUED AT DEPARTMENT OF HAWAIIAN HOME LANDS, NU'U MAUKA, KANAIO, AND WAIOHULI PROJECT SITES. UHIWAI FACILITATED AXIS DEER CONTROL BY UNGULATE MANAGEMENT EXPERTS. PROCESSING AND PROPAGATION OF SEEDS COLLECTED WERE DONE AT 'OMA'OPIO.
  3. $90,522 spent. OUTREACH: A CULTURAL PROGRAMS LIAISON AND A VOLUNTEER COORDINATOR WERE HIRED TO BUILD OUR OUTREACH AND VOLUNTEER PROGRAM. A CALENDAR WAS ESTABLISHED TO PARTICIPATE IN 5 IMPORTANT ANNUAL CONSERVATION-RELATED COMMUNITY EVENTS AND STUDENT-FOCUSED EVENTS. WE RESUMED VOLUNTEER YOUTH SERVICE TRIPS AND OUR SCHOOL PRESENTATIONS, WHICH INCLUDED NATIVE SEED BALL MAKING. EDUCATIONAL MATERIAL FOR THE NATIVE SEED BALL MAKING ACTIVITY WAS CREATED IN BOTH ENGLISH AND THE HAWAIIAN LANGUAGE TO ENGAGE A BROADER AUDIENCE AT SCHOOLS AND EVENTS. WE CREATED AND INSTALLED SIGNAGE TO EDUCATE VISITORS ABOUT THE NATURAL HISTORY, ECOLOGY, AND CULTURAL SIGNIFICANCE OF NATIVE SPECIES WE GROW AND PROPAGATE ON SITE.

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

  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? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 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 2024.

    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 February 2020.

    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 October 21, 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.