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Maui Pono Foundation

EIN 93-2930295 · Makawao, HI

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

LegitimacyPassesRegistration and standingFinancial healthFair68 out of 100GovernanceGood75 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MAUI PONO FOUNDATION WAS CREATED TO HELP THE PEOPLE OF OUR COMMUNITY, BY THE PEOPLE OF OUR COMMUNITY. WE ARE COMMITTED TO ACCOUNTABILITY AND MAKING SURE YOUR DONATIONS ARE USED FOR WHAT THEY WERE INTENDED FOR, HELPING THE PEOPLE OF MAUI RECOVER AND REBUILD.THE MISSION OF THE MAUI PONO FOUNDATION IS TO HELP THE MAUI COMMUNITY RECOVER AND REBUILD FROM THE DEVASTATING AUGUST 2023 FIRES. SPECIFICALLY, OUR EFFORTS ARE FOCUSED ON PROVIDING RELIEF FOR INDIVIDUALS THAT HAVE EXPERIENCED A TOTAL LOSS OF HOME AND/OR BUSINESS, HELPING SMALL BUSINESSES REESTABLISH THEMSELVES, SUPPORTING INFRASTRUCTURE REBUILDING TO PREVENT FUTURE FIRE DISASTERS, PRPROVIDE GRANTS FOR SCHOLARSHIPS, YOUTH PROGRAMS AND EDUCATION OF OUR KEIKI AND TO CREATE AN ONGOING SUPPORT STRUCTURE FOR OUR ISLAND TO REBUILD AND RECOVER. ADDITIONALLY, WE LOOK TO SUPPORT THE REBUILDING OF HOMES LOST TO THE FIRES FOR FAMILIES THAT DON'T HAVE OR CANNOT AFFORD THE RESOURCES TO BEGIN AND COMPLETE THE REBUILDING PROCESS. THE MAUI

Income
$258,104
Spending
$462,772
Spent on programs
69%
Reserves
10.3 months of spending
Largest source of income
donations and private grants, 96%
Employees
1
Volunteers
9

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

Fair: 68 out of 100. Higher than 33% of charities in its peer group (public safety and disaster relief, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 10.3 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 79% of income.

  • Income trend

    5 of 15

    Income fell 18% on the year before.

  • Spending floor

    15 of 15

    69% of spending went to programs and raising each dollar of donations cost 3 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

Good: 75 out of 100. Higher than 74% of charities in its peer group (public safety and disaster relief, $250k to $1m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a 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

    10 of 10

    Gave 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 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 (1)
  1. $317,296 spent. DURING THE 2025 TAX YEAR, MAUI PONO FOUNDATION CARRIED OUT ITS EXEMPT PURPOSE BY PROVIDING GRANT FUNDING AND PROGRAMMATIC SUPPORT TO INDIVIDUALS, BUSINESSES, AND ORGANIZATIONS THAT ARE COMMITTED TO SUPPORTING AND REBUILDING LAHAINA. TOTAL PROGRAM SERVICE EXPENDITURES FOR THE YEAR WERE $317,296.THE FOUNDATION'S PRIMARY PROGRAM SERVICE CONSISTED OF ISSUING GRANTS TO SUPPORT COMMUNITY RECOVERY, ECONOMIC STABILITY, AND LONG-TERM RESILIENCE. GRANTS WERE DISTRIBUTED ACROSS THE FOLLOWING PROGRAM AREAS:BUSINESS RECOVERY GRANTS AND SUPPORT SERVICES ($115,000):THE FOUNDATION PROVIDED DIRECT FINANCIAL ASSISTANCE TO LOCALLY OWNED SMALL BUSINESSES IMPACTED BY THE WILDFIRES. GRANTS SUPPORTED BUSINESS CONTINUITY, EMPLOYEE RETENTION, AND OPERATIONAL RECOVERY, HELPING PRESERVE LOCAL ECONOMIC ACTIVITY AND EMPLOYMENT.ORGANIZATIONAL GRANTS AND COMMUNITY OUTREACH ($146,569):GRANT FUNDING WAS AWARDED TO NONPROFIT ORGANIZATIONS AND COMMUNITY PARTNERS PROVIDING SERVICES TO AFFECTED INDIVIDUALS AND FAMILIES. FUNDED ACTIVITIES INCLUDED FAMILY SUPPORT SERVICES, AND COMMUNITY-BASED PROGRAMS AND EVENTS. FIRE PREVENTION AND REFORESTATION PROJECTS ($20,000):THE FOUNDATION SUPPORTED FIRE PREVENTION, MITIGATION, AND REFORESTATION INITIATIVES AIMED AT REDUCING WILDFIRE RISK AND PROMOTING ENVIRONMENTAL RECOVERY IN AFFECTED AREAS.INFRASTRUCTURE REHABILITATION AND HOUSING SUPPORT ($5,000):FUNDS WERE ALLOCATED TO SUPPORT HOUSING-RELATED EFFORTS ADDRESSING CRITICAL RECOVERY NEEDS WITHIN THE COMMUNITY.EDUCATION ($30,727):THE FOUNDATION AWARDED SCHOLARSHIPS TO GRADUATING HIGH SCHOOL STUDENTS FROM MAUI TO SUPPORT POST-SECONDARY EDUCATION. SCHOLARSHIPS WERE PROVIDED TO ASSIST STUDENTS WITH EDUCATIONAL EXPENSES AND TO PROMOTE EDUCATIONAL ADVANCEMENT WITHIN THE COMMUNITY.

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? Passed.

    Not on the IRS automatic revocation list.

    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 September 2023.

    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.