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Moanolua Gardens Foundation Inc

EIN 99-0143900 · Honolulu, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceFair51 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PRESERVE THE NATIVE CULTURE AND ENVIRONMENT OF HAWAII THROUGH EDUCATION.

Income
$714,931
Spending
$768,881
Spent on programs
80%
Reserves
13.2 months of spending
Largest source of income
government grants, 71%
Employees
6
Volunteers
125
Highest pay
$68,295, executive director

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

Good: 89 out of 100. Higher than 74% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 13.2 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 8% of income.

  • Income trend

    15 of 15

    Income rose 11% on the year before.

  • Spending floor

    15 of 15

    80% of spending went to programs and raising each dollar of donations cost 2 cents.

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: 51 out of 100. Higher than 19% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    7 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

    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 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 (2)
  1. $243,109 spent. PRINCE LOT HULA FESTIVAL - THE LARGEST NON-COMPETITIVE HULA EXHIBITION, CRAFT FAIR, CULTURAL DEMONSTRATIONS, CONCERTS AND MORE. THE ANNUAL EVENT HAS BEEN RUNNING FOR 46 YEARS, THE EVENT RETURNED TO A LIVE FESTIVAL WITH A VIRTUAL COMPONENT WITH OVER 225,000 PEOPLE VIEWING A TWO-HOUR TELEVISED FESTIVAL.
  2. $374,372 spent. HUAKA'I O KAMANANUI, AINA BASE ENVIRONMENTAL EDUCATION PROGRAM - THE ONLY PLACED-BASED PROGRAM FOCUSED ON KAMANANUI VALLEY CONTINUED MOANALUA GARDENS FOUNDATION'S NEW MALAMA KAMANANUI ENVIRONMENTAL EDUCATION PROGRAM AND TRAINED APPROXIMATELY 700 STUDENTS IN THE OUTDOOR CLASSROOM OF KAMANANUI VALLEY. MALAMA KAMANANUI STEWARDSHIP PROGRAM CONTINUES WITH A MANAGEMENT PLAN TO PROTECT, PRESERVE, MAINTAIN AND MANAGE KAMANANUI VALLEY FOR FUTURE GENERATIONS. THE FIRST PHASE IS COMPLETED WITH BOTANICAL AND CULTURAL SURVEYS. THE SECOND PHASE IN COMPILATION AND CONFIRMATION WITH THE STATE DEPARTMENT OF FORESTRY.

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 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 June 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 January 1971.

    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.