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Lahaina Restoration Foundation

EIN 99-6004506 · Puunene, HI

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO BE STEWARDS AND STORYTELLERS OF LAHAINAS HISTORIC & CULTURAL HERITAGE. WE ENVISION A COMMUNITY THAT ENGAGES WITH US IN PRESERVING AND PROTECTING LAHAINAS HAWAIIAN & HISTORIC SENSE OF PLACE.

Income
$12.0 million
Spending
$1.3 million
Spent on programs
62%
Reserves
Over 10 years of spending
Largest source of income
other income, 83%
Employees
9
Volunteers
6
Highest pay
$121,692, executive di

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: 93 out of 100. Higher than 75% of charities in its peer group (arts and culture, $10m to $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 89% of income.

  • Income trend

    15 of 15

    Income rose 483% on the year before.

  • Spending floor

    8 of 15

    62% 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 34% of charities in its peer group (arts and culture, $10m to $100m).

  • Independent board

    25 of 25

    18 of 18 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

    15 of 15

    Its accounts were audited 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 (2)
  1. $791,061 spent. AS A RESULT OF THE AUGUST WILDFIRES OF AUGUST 8, 2023, ALMOST ALL HISTORIC SITES ADMINISTERED BY LRF WERE SEVERELY DAMAGED OR DESTROYED. ONLY HALE PA'I, THE PRINTING MUSEUM, SURVIVED UNAFFECTED. ALL MUSEUMS ARE CURRENTLY CLOSED TO THE PUBLIC. LRF HAS RESTORED AND PRESERVED MORE THAN ONE DOZEN LANDMARKS AND HISTORIC STRUCTURES IN LAHAINA. LRF MAINTAINS SEVERAL COLLECTIONS OF ARTIFACTS, PHOTOGRAPHS, MANUSCRIPTS, MAPS, LOGS AND OTHER MATERIALS REPRESENTATIVE OF LAHAINAS COLORFUL PAST. THESE COLLECTIONS ARE AVAILABLE TO THE PUBLIC AND RESEARCHERS BY REQUEST. (CONTINUED ON SCHEDULE O)
  2. LINE 4A - FIRST ACCOMPLISHMENT (CONTINUED FROM PAGE 2) LRF MANAGES AND MAINTAINS THE BALDWIN HOME MUSEUM, HALE PAI PRINTING MUSEUM, LAHAINA HERITAGE MUSEUM, OLD LAHAINA PRISON, PLANTATION MUSEUM, PIONEER MILL SMOKESTACK & LOCOMOTIVES EXHIBIT AND WO HING MUSEUM, WHICH ARE OPEN TO THE PUBLIC. OTHER STRUCTURES UNDER LRF PROTECTION ARE MASTERS READING ROOM, HALE ALOHA, SEAMENS HOSPITAL AND THE PLANTATION HOUSE. LRF OVERSEES OPERATION AND MAINTENANCE OF OLD LAHAINA COURTHOUSE AND BANYAN TREE PARK ALONG WITH OTHER PUBLIC SPACES IN LAHAINAS HISTORIC DISTRICTS. ADDITIONALLY, LRF MAINTAINS THE INTERPRETIVE SIGNS ALONG THE LAHAINA HISTORIC TRAIL AND PRODUCES A BROCHURE-MAP OF THE LAHAINA HISTORIC TRAIL. THE HERITAGE OF LAHAINA IS WORTH PRESERVING.

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 November 1964.

    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.