Nonprofit · EIN 93-2930295
MAUI PONO FOUNDATION
Tax-exempt · MAKAWAO, HI 96768
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $258,104 | $462,772 | -$204,668 | $419,262 | $20,371 | $398,891 |
| December 31, 2024 | 990 | $316,318 | $952,888 | -$636,570 | $633,607 | $30,048 | $603,559 |
| December 31, 2023 | 990 | $2,527,009 | $1,286,880 | $1,240,129 | $1,240,860 | $731 | $1,240,129 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $248,680
- Program service revenue
- $0
- Investment income
- $9,424
- Net gain from sales of assets
- $62
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $317,296
- Other salaries and wages
- $43,269
- Salaries, compensation and benefits (total)
- $47,622
- Professional fundraising fees
- $0
- Legal fees
- $45
- Accounting fees
- $7,475
- Travel
- $1,006
- Program services (functional)
- $317,296
- Management and general (functional)
- $137,014
- Fundraising (functional)
- $8,462
Balance sheet and other
- Total assets, start of year
- $633,607
- Total assets, end of year
- $419,262
- Total liabilities, end of year
- $20,371
- Net assets, end of year
- $398,891
- Gross receipts
- $281,598
- Employees
- 1
- Volunteers
- 9
- Year formed
- 2023
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES S IVERSON | PRESIDENT Trustee or director, Officer | 5 | $0 |
| DEBBIE ARAKAKI | SECRETARY Trustee or director, Officer | 2 | $0 |
| DYLAN PAYNE | BOARD DIRECTOR Trustee or director | 1 | $0 |
| KYLE ANDERSON | TREASURER Trustee or director, Officer | 2.5 | $0 |
| SHELLY TIMMONS | BOARD DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOEL NAVARRO | CEO Highest-paid employee | 40 | $106,250 |
| CHARLES S IVERSON | PRESIDENT Trustee or director, Officer | 30 | $0 |
| DEBBIE ARAKAKI | SECRETARY Trustee or director, Officer | 5.25 | $0 |
| DYLAN PAYNE | BOARD DIRECTOR Trustee or director | 2.5 | $0 |
| KYLE ANDERSON | TREASURER Trustee or director, Officer | 2.5 | $0 |
| MOLLY PAYNE | BOARD DIRECTOR Trustee or director | 2.5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES S IVERSON | PRESIDENT Trustee or director, Officer | 30 | $0 |
| JOEL NAVARRO | BOARD DIRECTOR Trustee or director | 3 | $0 |
| DEBBIE ARAKAKI | SECRETARY Trustee or director, Officer | 5.25 | $0 |
| DYLAN PAYNE | BOARD DIRECTOR Trustee or director | 2.5 | $0 |
| KYLE ANDERSON | BOARD DIRECTOR Trustee or director | 2.5 | $0 |
| MOLLY PAYNE | BOARD DIRECTOR Trustee or director | 2.5 | $0 |
Address and contacts
- Address (IRS master file)
- 2800 PALALANI ST, MAKAWAO, HI 96768-8430
- Principal officer (990 for 2025)
- CHARLES S IVERSON, 2800 PALALANI STREET, MAKAWAO, HI 96768
- Signed the 990
- CHARLES S IVERSON, PRESIDENT
- Phone
- (602) 402-5130
- Website
- MAUIPONOFOUNDATION.ORG
- Return prepared by
- LOHMAN COMPANY PLLC
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
Program accomplishments
- 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.Expenses $317,296 · grants $317,296
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 93-2930295
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M99)
- Assets (IRS master file)
- $419,262
- Income (IRS master file)
- $281,598
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $258,104 | $462,772 | $419,262 | XML |
| 990 | December 2024 | $316,318 | $952,888 | $633,607 | IRS |
| 990 | December 2023 | $2,527,009 | $1,286,880 | $1,240,860 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-2930295).
Questions about MAUI PONO FOUNDATION
- What is the EIN of MAUI PONO FOUNDATION?
- The employer identification number (EIN) of MAUI PONO FOUNDATION is 93-2930295.
- Is MAUI PONO FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to MAUI PONO FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAUI PONO FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MAUI PONO FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MAUI PONO FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MAUI PONO FOUNDATION?
- The 990 for the year ended December 31, 2025 names CHARLES S IVERSON.
- Who are the officers and directors of MAUI PONO FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does MAUI PONO FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $258,104, expenses of $462,772 and total assets of $419,262 at year end.
Other nonprofits in MAKAWAO
- SEABURY HALL EIN 99-0110784 · last filed 990 for 2025
- MONTESSORI OF MAUI INC EIN 99-0223419 · last filed 990 for 2025
- CARDEN ACADEMY OF MAUI EIN 99-0340877 · last filed 990 for 2025
- MAUI YOUTH AND FAMILY SERVICES INC EIN 99-0221127 · last filed 990 for 2025
- MALAMA NA MAKUA A KEIKI EIN 99-0293044 · last filed 990 for 2025
- ASSISTANCE DOGS OF HAWAII EIN 99-0353694 · last filed 990 for 2024
- HUI NOEAU EIN 99-6012378 · last filed 990 for 2025
- MAUI FARM INC EIN 99-0240355 · last filed 990 for 2025
All nonprofits in MAKAWAO · Hawaii · Public safety, disaster preparedness and relief