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    <ReturnTs>2026-08-10T00:12:53Z</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>845148397</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MAKAHANALOA FISHING ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAKA</BusinessNameControlTxt>
      <PhoneNum>8087561054</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 83-1084</AddressLine1Txt>
        <CityNm>PEPEEKEO</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96783</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Blake McNaughton</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>8087561054</PhoneNum>
      <SignatureDt>2026-08-09</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>www.makahanaloa.com</WebsiteAddressTxt>
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      <TotalRevenueAmt>55455</TotalRevenueAmt>
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      <FeesAndOtherPymtToIndCntrctAmt>25150</FeesAndOtherPymtToIndCntrctAmt>
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      <NetAssetsOrFundBalancesBOYAmt>37903</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>59424</NetAssetsOrFundBalancesEOYAmt>
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      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>55744</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>37903</BOYAmt>
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      <PrimaryExemptPurposeTxt>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.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>County of Hawaii Contingency Grant Funds. These funds were dedicated to shoreline maintenance and documentation of the effort. We spent funds on supplies to rehabilitate a broken greenhouse including planting supplies. The greenhouse is now up and running with new plastic and irrigation as well as about 500 native plants that we have been planting in the shoreline. We spent monies on tools and gloves for volunteers to use to aloha aina and complete restoration efforts. We also dedicated some funds to a media intern to help document the stories of the shoreline.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>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.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>25000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>25150</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Member Dues; The majority of member dues were spent on general liability insurance to allow MFA to continue to manage member access to the shorelines of Hawaii and fish for their families.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>1261</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
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        <PersonNm referenceDocumentName="CompensationExplanation">Blake McNaughton</PersonNm>
        <TitleTxt>President</TitleTxt>
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          <CityNm>Honomu</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
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