Makahanaloa Fishing Association
Nonprofit profile at a glance
- EIN
- 845148397
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Pepeekeo, HI, USA
- Phone
- 8087561054
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Natural Resources Conservation and Protection
Reported finances
- Revenue
- $55,455
- Expenses
- $33,934
- Assets
- $59,424
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Blake McNaughton (President)
People named in this filing
- Blake McNaughton (President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Makahanaloa Fishing Association is a group of fishers whose mission is to grow and protect fishing community rights, to provide food for families and maintain the generational bond with our treasured shoreline areas. Makahanaloa works to maintain the shoreline through maintenance and community workdays.
What it reported doing in 2025
Holomua Grant from Hawaii Community Foundation. This grant was dedicated to increased coordination of members and our initiatives. Expenses were dedicated to a contracted coordinator and professional development for our Holomua representatives. Reps attended WIPCE or the World Indigenous Peoples Conference for Education. Coordinator, Wai Wichimai worked to; 1. 19 grant applications submitted 2. 8 grants awarded 3. $187,500 secured. Although this funds were not all received in this fiscal year 4. 8 board meetings coordinated 5. 1 Strategic Planning (Way Finding) retreat coordinated 6. 160 members contacted regularly (3,000+ individual text messages, 160 phone calls) 7. 2 in person kupuna interviews + 1 written interview 8. 15 professional development trainings/ workshops/ informational zooms attended.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 82
- Sustainability: 73
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.4%; rating input score 58
- Program expense ratio: 95.5%; rating input score 96
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 38.8%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 1.75; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 58.4% of revenue deployed · 95.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $32K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.