Makai Foundation

Nonprofit profile at a glance

EIN
884166944
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Kihei, HI, USA
Phone
4082345678
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Wildlife Sanctuary, Refuge

Official website

Reported finances

Revenue
$324,895
Expenses
$432,243
Assets
$287,653
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ALEX FIELDING (PRESIDENT)

People named in this filing

  • ALEX FIELDING (PRESIDENT)
  • JASON STENGER (VICE-PRESIDE)
  • JOSHUA BERLIEN (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The makai foundation is rooted in the power of community-helping-community. We are committed to ensuring no one slips through the cracks in the system. Driven by the power of compassion and community, we stand as beacons of hope. We uplift those in need, meeting them exactly where they are- bridging gaps and breaking barriers to ensure no one is forgotten. We are committed to putting the "relief" into "disaster-relief,- and improving the system-design for disaster recovery in the future. We inspire resilience, fostering sustainable recovery through effective collaboration and unwavering dedication.

What it reported doing in 2024

The makai foundation is dedicated to helping those affected by the maui wildfires. We operate with a dual perspective: focusing on short-term direct aid and recovery services (which can span days to weeks), and long- term sustainable recovery measures that stretch months to years. Our primary areas of interest encompass disaster recovery, disaster advocacy and case-management, capacity building, community empowerment, housing solutions (both emergency housing, interim housing and long term housing), business revitalization, and health and well-being support. Within this framework, a significant component of our mission is ensuring that resources, like tools vital for tradespeople, are distributed to those in need. Our actions are deeply rooted in the communities of maui, notably in the lahaina and kula regions, as we aim to rebuild, revitalize, and reinforce the resilience of these areas. Current program areas include: 1. Disaster recovery sessions- "aloha navigator sessions" (like disaster coaching which helps to open up additional longer term funding through government and partner agencies. 2. Emergency housing. 3. Building homes and creating long-term sustainability/resiliency on the island by creating more affordable housing long term. 4. Furnishing homes for our displaced families once they are finally able to move into their transitional home (flipping houses that are in bad shape). 5. Replacing vehicles-fixing cars, replacing cars and trucks burned in the fire. 6. Rebuilding small businesses-replacing items that people need in order to begin working again. 7. Direct-aid-matching those in need with direct donors/grants. 8. Wellness support (both medicine and mental health support). 9. Vital records replaced (id cards/ passports/greencards).

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 94
  • Accountability: 82
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.6%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -33%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 93% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: -55.4% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -31.5% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $409K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.