Manoa Heritage Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
MANOA HERITAGE CENTER IS 3.5-ACRE LIVING CLASSROOM DEDICATED TO PROMOTING AN UNDERSTANDING OF HAWAII'S CULTURAL AND NATURAL HERITAGE. WE DO THIS BY CARING FOR AND SHARING A CULTURAL LANDSCAPE CENTERED AROUND KUKAOO HEIAU, NATIVE HAWAIIAN GARDENS AND THE HISTORIC KUALII HOME AND COLLECTIONS.
- Income
- $1.0 million
- Spending
- $951,460
- Spent on programs
- 74%
- Reserves
- -2.5 months of spending
- Largest source of income
- donations and private grants, 90%
- Employees
- 19
- Volunteers
- 91
- Highest pay
- $109,666, executive director
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: 65 out of 100. Higher than 39% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 3% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Income trend
15 of 15Income rose 5% on the year before.
Spending floor
15 of 1574% of spending went to programs and raising each dollar of donations cost 13 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: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports 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 (1)
- $705,410 spent. MANOA HERITAGE CENTER PROMOTES AN UNDERSTANDING OF HAWAII'S CULTURAL AND NATURAL HERITAGE BY SHARING KUKAOO HEIAU AND ITS SURROUNDING GARDENS OF RARE, NATIVE HAWAIIAN PLANTS. DURING THE YEAR, MHC SERVED 6,317 STUDENTS AND EDUCATORS THROUGH PLACE-BASED PROGRAMS. MHC'S SCHOOL AND EDUCATOR PROGRAMS, INCLUDING PROFESSIONAL DEVELOPMENT WORKSHOPS FOR EDUCATORS, ARE OFFERED AT NO CHARGE INCLUDING BUSING. AN ADDITIONAL 1,792 PEOPLE WERE SERVED VIA TOURS AND WORKSHOPS. MHC IS DEDICATED TO BEING 1) AN ACTIVE RESOURCE FOR EDUCATORS; 2) AN EDUCATIONAL HUB FOR KUPUNA, FAMILIES, NEIGHBORS, CULTURAL PRACTITIONERS AND COMMUNITY ORGANIZATIONS; 3) A WELL-MAINTAINED FACILITY WITH ACCESSIBLE HISTORICAL AND EDUCATIONAL COLLECTIONS; AND 4) AN EFFICIENT, FINANCIALLY-STABLE NON-PROFIT FOCUSED ON ENJOYABLE LEARNING.
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
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 November 6, 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 2024.
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 October 1996.
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 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.