Kiha Mana Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The KiHa Mana Foundation is a non-profit organization with the mission to educate, preserve, restore and conserve the culture of Native Hawaiians and their resources.
- Income
- $19,632
- Spending
- $15,319
- Reserves
- 3.5 months of spending
- Largest source of income
- donations and private grants, 100%
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 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 (3)
- $3,000 spent. Awakee is 401 acres located in the ahupua of Awakee from Queen Ka'ahumanu Hwy to the ocean. The land begins at the north side of Pu`u Ku`ili to the south boundary of Makalawena Beach. The entire area, including trails and roads, is managed by lineal descendants and is open to the public for recreation. KHMF is committed to educating, restoring, preserving, and conserving this beautiful place for generations to come.
- $4,478 spent. Kiha Mana Foundation has secured funding for a sustainable water dispenser to provide clean, accessible drinking water for families displaced by the Lahaina fires. This unit will serve as a critical first step in addressing the urgent need for safe water access in relocation areas where infrastructure remains limited.
- $5,049 spent. Lehuula Iki Community Garden is a community-driven initiative managed by the Kiha Mana Foundation to promote sustainable agriculture, environmental stewardship, and Hawaiian cultural practices. Sections of the property will be made available for individual growers and co-op farming, creating opportunities for local residents to participate in agriculture while preserving traditional land-use practices.
Source: Form 990EZ for the year ending December 31, 2025, 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 2025.
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 April 2024.
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.