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Malama O Puna

EIN 99-0349958 · Pahoa, HI

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

LegitimacyPassesRegistration and standingFinancial healthGood83 out of 100GovernanceFair62 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

NONE

Income
$246,032
Spending
$223,989
Spent on programs
85%
Reserves
6.5 months of spending
Largest source of income
government grants, 88%
Employees
1
Volunteers
15

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: 83 out of 100. Higher than 58% of charities in its peer group (environment, under $250k).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.5 months of spending.

  • Debt

    10 of 20

    It owes 44% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 9% of income.

  • Income trend

    15 of 15

    Income rose 62% on the year before.

  • Spending floor

    15 of 15

    84% of spending went to programs and raising each dollar of donations cost 0 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

Fair: 62 out of 100. Higher than 40% of charities in its peer group (environment, under $250k).

  • Independent board

    25 of 25

    9 of 9 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

    10 of 10

    Gave the board a copy of this return before filing it.

  • 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. $75,000 spent. PROFESSIONAL SERVICES - FERAL PIG ERADICATIONMLAMA O PUNA CARRIED OUT A COUNTY OF HAWAII PROFESSIONAL SERVICES CONTRACT TO MANAGE AND REDUCE FERAL PIG POPULATIONS IN THE PUNA DISTRICT. ACTIVITIES INCLUDED COORDINATION WITH LOCAL HUNTERS AND LANDOWNERS, PLACEMENT OF TRAPS, AND MONITORING OF HEAVILY IMPACTED AREAS. THE PROGRAM AIMED TO LESSEN CROP DESTRUCTION, PROPERTY DAMAGE, AND THREATS TO NATIVE ECOSYSTEMS CAUSED BY FERAL PIGS. THESE EFFORTS IMPROVED WATERSHED PROTECTION AND SUPPORTED THE COUNTY'S BROADER INVASIVE-SPECIES MANAGEMENT OBJECTIVES.
  2. $51,421 spent. KILAUEA RECOVERY KEALOHA AG ROADMLAMA O PUNA PARTICIPATES IN KLAUEA ERUPTION RECOVERY EFFORTS THROUGH STEWARDSHIP AND INFRASTRUCTURE SUPPORT ALONG THE KEALOHA AGRICULTURAL ROAD CORRIDOR, FACILITATING AGRICULTURAL ACCESS, SOIL RESTORATION, AND COMMUNITY RESILIENCE IN AREAS AFFECTED BY THE 2018 ERUPTION.
  3. $28,461 spent. WAIWAI STEWARDSHIPMLAMA O PUNA IMPLEMENTS THE WAIWAI STEWARDSHIP PROGRAM TO RESTORE NATIVE ECOSYSTEMS AND PROTECT WATER RESOURCES IN THE PUNA DISTRICT. THE PROGRAM INTEGRATES COMMUNITY VOLUNTEERISM, INVASIVE SPECIES MANAGEMENT, AND WATERSHED PROTECTION INITIATIVES.
  4. $34,338 spent. MLAMA O PUNA CARRIES OUT ADDITIONAL COMMUNITY STEWARDSHIP AND RECOVERY INITIATIVES THROUGHOUT THE PUNA DISTRICT. ACTIVITIES INCLUDE MAINTAINING COUNTY CONSERVATION PROPERTIES SUCH AS THE WAI'ELE COASTAL PARCEL; SUPPORTING KLAUEA ERUPTION RECOVERY AND AGRICULTURAL ACCESS ALONG THE KEALOHA AGRICULTURAL ROAD; COORDINATING THE WAIWAI STEWARDSHIP PROJECT TO RESTORE NATIVE HABITAT AND PROTECT WATER RESOURCES; AND PROVIDING PUBLIC EDUCATION ON ENVIRONMENTAL PROTECTION, INVASIVE-SPECIES CONTROL, AND SUSTAINABLE LAND MANAGEMENT. THESE PROJECTS ADVANCE THE ORGANIZATION'S MISSION TO PROTECT AND RESTORE THE NATURAL AND CULTURAL RESOURCES OF PUNA.

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 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 August 2000.

    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.