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Hui Maka Ainana O Makana

EIN 99-0344133 · Hanalei, HI

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Cultural Education & workshops perpetuating Ha'ena biocultural practices including hands on restoration & preservation of lo'i complex learning cultural protocols of oli, respect of place preservation of cultural practices in workshops. Estimated number of participants served through schools groups from Kauai, statewide, Japan, Canada, elementary, middle & high school and homeschools & cultural workshops Ipu making, 'olena medicinal and cooking uses, horticulture training, stream research and fisheries for interns Est 1,032 keiki, 'opio, makua & kupuna 43 groups

Income
$1.4 million
Spending
$736,449
Spent on programs
78%
Reserves
40.1 months of spending
Largest source of income
fees for its services, 74%
Employees
9
Volunteers
2,861
Highest pay
$82,000, executive dir.

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

Strong: 100 out of 100. Higher than 86% of charities in its peer group (environment, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 40.1 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 47% of income.

  • Income trend

    15 of 15

    Income rose 13% on the year before.

  • Spending floor

    15 of 15

    78% of spending went to programs and raising each dollar of donations cost 5 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

Good: 70 out of 100. Higher than 14% of charities in its peer group (environment, $1m to $10m).

  • 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.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    0 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, 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 (4)
  1. $373,367 spent. LO'I RESTORATION - MELDING TRADITIONAL PRACTICES WITH CONTEMPORARY KNOWLEDGE & TECHNOLOGY TO RESTORE AND IMPROVE OUR LO'I KALO AND FARMING PRACTICES. RESULTING IN BETTER SUSTAINABILITY & IMPROVING THE HEALTH AND VIABILITY OF THE NATURAL RESOURCES OF HAENA STATE PARK
  2. $132,053 spent. Perpetuated and taught the skills, knowledge, and practices of our kupuna ancestors through the interpretation, restoration, care, and protection of natural and cultural resources.
  3. $54,220 spent. FISHERIES & MAKAI WATCH - PROGRAM TO EDUCATE VISITORS AND RESIDENTS ABOUT THE COMMUNITY BASED SUBSISTENCE FISHING AREA AND THE RESPONSIBILITY OF COMMUNITY BASED RESOURCE MANAGEMENT.
  4. $17,138 spent. HAENA STATE PARK - REVOCABLE PERMIT WITH DLNR STATE PARKS DIVISION FOR THE OPERATION AND MANAGEMENT OF AN INTEGRATED ENTRY, PARKING AND SHUTTLE RESERVATION SYSTEM YEAR three. This program continues to serve as a cornerstone of our community engagement and environmental stewardship efforts. The revenue generated through visitor access and related activities is not being held passively, instead, it is strategically reinvested to: 1) Enhance park infrastructure (cultural sites, signage, and visitor facilities) to ensure long-term sustainability. 2) Support conservation and preservation initiatives that protect sensitive natural and cultural resources. 3) Expand educational programming to engage visitors and local residents on environmental stewardship and Hawaiian cultural practices. Despite the large program revenues relative to expenditures, our approach reflects careful stewardship of resources. By maintaining lean operations, we are able to maximize the impact of every dollar reinvested while ensuring the program remains financially sustainable. Additionally, we have some very large capital projects planned. Looking forward, our future plans include: 1) Construction of a new comfort station and bathroom facility to reduce the burden on the under sized facility at Ke'e. The current facility is operating over its capacity and sited in a very culturally sensitive location. The new facilities will improve visitor experience and reduce environmental impact. Scaling up conservation efforts to align with visitor demand. 2) Investing in community partnerships to strengthen cultural education and resource management. 3) Building reserves to ensure financial stability and the capacity to respond to unexpected challenges. This balance between strong revenue and disciplined expenditure positions the Ha'ena State Park Program for continued growth, resilience, and meaningful community impact.

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? Worth knowing.

    Status was revoked on April 15, 2020 for not filing returns for three years. The IRS now lists it as tax-exempt again.

    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 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 May 2021.

    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.

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