Puuhonua O Wailupe
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To Protect Iwi Kupuna (Kanaka Maoli Burials) from desecration. To perpetuate a living sanctuary, Pu'uhonua o Wailupe, for the stewardship and protection of iwi kupuna, cultural sites, natural resources, and traditional Hawaiian rights and practices.
- Income
- $68,062
- Spending
- $57,444
- Reserves
- 2.2 months of spending
- Largest source of income
- donations and private grants, 100%
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 64 out of 100. Higher than 34% of charities in its peer group (arts and culture, under $250k).
Reserves
10 of 35Spendable reserves would cover 2.2 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 16% of income.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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)
- $54,615 spent. Puuhonua o Wailupe provided cultural monitoring by trained iwi protectors during ground disturbance associated with repairs to the Auwai (ditch) along Wiliwilinui Ridge. Monitors ensured that nearby ancestral burial sites (iwi kupuna) were protected throughout the work by observing excavation activities, documenting site conditions, and ensuring that proper Hawaiian cultural protocols were followed. Cultural practitioners maintained a respectful presence on site, monitored for any potential impacts to burials, and helped ensure that the repair work was conducted in a manner that honored and safeguarded the resting places of Hawaiian ancestors.
- $1,298 spent. Supplies & Educational Materials:Funds were used to purchase supplies and educational materials to support community education about the work of Puuhonua o Wailupe and the importance of caring for our iwi kupuna. These materials supported community workdays at the Puuhonua where volunteers help plant and propagate native and endemic species, remove invasive plants, and malama this sacred place. Funding also helped support the compilation and preparation of a 300-page report documenting the cultural significance and preservation efforts of this site.
- $1,531 spent. These funds were used to pay required State of Hawaii General Excise Taxes (GET) associated with work related to the preservation and protection of iwi kupuna (ancient Hawaiian burials).
Source: Form 990EZ for the year ending December 31, 2025, 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 October 13, 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 October 13, 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 October 13, 2026.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2022.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.