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Na Moku Aupuni O Ko Olau Hui

EIN 99-0326180 · Haiku, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood85 out of 100GovernanceStrong97 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

ENSURE DUE RESPECT FOR THE CULTURE OF THE KANAKA MAOLI (INDIGENOUS PEOPLE) OF KEANAE-WAILUANUI AHUPUA'A (LAND DIVISION), THEIR SOCIAL, ECONOMIC, SCIENTIFIC, LITERARY, CHARITABLE, HISTORICAL, SPIRITUAL, EDUCATIONAL, TRADITIONAL, AND ENVIRONMENTAL PURPOSES WITHIN THE MEANING OF 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1954, AND RULES AND REGULATIONS THEREUNDER AS THEY NOW EXIST OR AS THEY MAY HEREAFTER BE AMENDED. DEVELOP SELF-GOVERNMENT FOR THEIR ASPIRATIONS AND TO ASSIST THEM IN PROGRESSIVE DEVELOPMENT AS IT RELATES TO SELF-DETERMINATION AND THE COOPERATIVE MANAGEMENT OF NATURAL RESOURCES. ENHANCE, PRESERVE, AND PROTECT THE QUALITY OF LIFE AND ENVIRONMENT FOR DESCENDANTS AND TENANTS OF KEANAE-WAILUANUI AHUPUA'A AS IT HAS EXISTED SINCE TIME IMMEMORIAL. PROMOTE CONSTRUCTIVE MEASURES OF DEVELOPMENT, ENCOURAGE RESEARCH AND COOPERATE WITH ONE ANOTHER FOR THE PRACTICAL ACHIEVEMENT OF THE SOCIAL, ECONOMIC, CULTURAL, SCIENTIFIC, LITERARY, CHARITABLE, HISTORICAL, TRADITIONAL, SPIRITUAL, EDUCAT

Income
$334,485
Spending
$299,147
Spent on programs
86%
Reserves
3.7 months of spending
Largest source of income
donations and private grants, 45%
Employees
7
Volunteers
1,000
Highest pay
$10,721, president

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

Good: 85 out of 100.

  • Reserves

    20 of 35

    Spendable reserves would cover 3.7 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 11% of income.

  • Income trend

    15 of 15

    Income rose 41% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 4 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

Strong: 97 out of 100.

  • Independent board

    25 of 25

    8 of 9 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

    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, 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 (2)
  1. $155,034 spent. KEANAE UKA KEANAE UKA IS A 9 ACRE PARCEL THAT IS LOCATED ON THE TOP OF THE KEANAE PENINSULA. SINCE 2020, MEMBERS AND SUPPORTERS MOBILIZED TO CLEAN AND REMOVE ACCUMULATED TRASH ON THE GROUNDS AND IN THE BUILDINGS, MAINTAIN GROUNDS, CLEAN THE BUILDINGS AND HAVE DONE CONTINUOUS UPGRADES TO THE GROUNDS AND FACILITIES. CURRENTLY, NA MOKU IS STRIVING AND WORKING TOGETHER AS A COMMUNITY TO RESTORE KEANAE UKA IN ITS RIGHTFUL CONDITION. KEANAE UKA IS A COMMUNITY CAMP GROUND AND EVENTS FACILITY FOR HOSTING AND PROVIDING RESOURCES TO THE PEOPLE OF MAUI AND OUR ISLAND VISITORS. IN 2024, WE RECENTLY SECURED A 65-YEAR LEASE FROM THE BOARD OF LAND & NATURAL RESOURCES.
  2. $103,354 spent. KO'OLAU WATERSHED MONITORING PROJECT THE KO'OLAU WATERSHED MONITORING PROJECT WAS FUNDED IN 2020 BY MAUI COUNTYS OFFICE OF ECONOMIC DEVELOPMENT AND MANAGED BY THE MAUI NUI MARINE COUNCIL. THIS PROJECT CONSISTED OF HIRING OUR COMMUNITY MEMBERS TO COLLECT WATER QUALITY DATA IN VARIOUS STREAMS THROUGHOUT THE KOOLAU DISTRICT IN EAST MAUI. THE DURATION OF THIS PROJECT WAS ONLY FOR 2020. IN 2023, NA MOKU RECEIVED 75,000 FROM THE ENVIRONMENTAL PROTECTION AGENCY TO CONDUCT STREAM MONITORING EFFORTS SIMILAR TO WHAT OUR COMMUNITY MEMBERS DID BACK IN 2020. WE HIRED THREE EMPLOYEES IN APRIL 2023 AND WE RECENTLY SPENT ALL THE FUNDS IN JULY. WE ALLOCATED THE PAYROLL WAGES OF THREE EMPLOYEES TO THE GRANT. NA MOKU ALSO RECEIVED AN ADDITIONAL 10,000 FROM HAWAII PEOPLES FUND TO PURCHASE EQUIPMENT AND SOFTWARE FOR THIS PROJECT. KO'OLAU WATERSHED MONITORING PROJECT THE KO'OLAU WATERSHED MONITORING PROJECT WAS FUNDED IN 2020 BY MAUI COUNTYS OFFICE OF ECONOMIC DEVELOPMENT AND MANAGED BY THE MAUI NUI MARINE COUNCIL. THIS PROJECT CONSISTED OF HIRING OUR COMMUNITY MEMBERS TO COLLECT WATER QUALITY DATA IN VARIOUS STREAMS THROUGHOUT THE KOOLAU DISTRICT IN EAST MAUI. THE DURATION OF THIS PROJECT WAS ONLY FOR 2020. IN 2023, NA MOKU RECEIVED 75,000 FROM THE ENVIRONMENTAL PROTECTION AGENCY TO CONDUCT STREAM MONITORING EFFORTS SIMILAR TO WHAT OUR COMMUNITY MEMBERS DID BACK IN 2020. WE HIRED THREE EMPLOYEES IN APRIL 2023 AND WE RECENTLY SPENT ALL THE FUNDS IN JULY. WE ALLOCATED THE PAYROLL WAGES OF THREE EMPLOYEES TO THE GRANT. NA MOKU ALSO RECEIVED AN ADDITIONAL 10,000 FROM HAWAII PEOPLES FUND TO PURCHASE EQUIPMENT AND SOFTWARE FOR THIS PROJECT.

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 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 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 January 1997.

    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.