Maui Pono Foundation

Nonprofit profile at a glance

EIN
932930295
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Makawao, HI, USA
Phone
6024025130
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Safety, Disaster Preparedness & Relief N.E.C.

Reported finances

Revenue
$258,104
Expenses
$462,772
Assets
$419,262
Liabilities
$20,371

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • CHARLES S IVERSON (PRESIDENT)

People named in this filing

  • CHARLES S IVERSON (PRESIDENT)
  • DEBBIE ARAKAKI (SECRETARY)
  • DYLAN PAYNE (BOARD DIRECTOR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The maui pono foundation was created to help the people of our community, by the people of our community. We are committed to accountability and making sure your donations are used for what they were intended for, helping the people of maui recover and rebuild.the mission of the maui pono foundation is to help the maui community recover and rebuild from the devastating august 2023 fires. Specifically, our efforts are focused on providing relief for individuals that have experienced a total loss of home and/or business, helping small businesses reestablish themselves, supporting infrastructure rebuilding to prevent future fire disasters, prprovide grants for scholarships, youth programs and education of our keiki and to create an ongoing support structure for our island to rebuild and recover. Additionally, we look to support the rebuilding of homes lost to the fires for families that don't have or cannot afford the resources to begin and complete the rebuilding process. The maui

What it reported doing in 2025

During the 2025 tax year, maui pono foundation carried out its exempt purpose by providing grant funding and programmatic support to individuals, businesses, and organizations that are committed to supporting and rebuilding lahaina. Total program service expenditures for the year were $317,296.the foundation's primary program service consisted of issuing grants to support community recovery, economic stability, and long-term resilience. Grants were distributed across the following program areas: business recovery grants and support services ($115,000): the foundation provided direct financial assistance to locally owned small businesses impacted by the wildfires. Grants supported business continuity, employee retention, and operational recovery, helping preserve local economic activity and employment.organizational grants and community outreach ($146,569): grant funding was awarded to nonprofit organizations and community partners providing services to affected individuals and families. Funded activities included family support services, and community-based programs and events. Fire prevention and reforestation projects ($20,000): the foundation supported fire prevention, mitigation, and reforestation initiatives aimed at reducing wildfire risk and promoting environmental recovery in affected areas.infrastructure rehabilitation and housing support ($5,000): funds were allocated to support housing-related efforts addressing critical recovery needs within the community.education ($30,727): the foundation awarded scholarships to graduating high school students from maui to support post-secondary education. Scholarships were provided to assist students with educational expenses and to promote educational advancement within the community.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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: 86
  • Transparency & Controls: 82
  • Accountability: 76
  • Sustainability: 23
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 68.6%; rating input score 69
  • Fundraising efficiency: $29.39 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 72.5%; rating input score 72; 49th 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: -79.3%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -58.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -109.7% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -53.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 68.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $317K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 10 filed related-organization links
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.