FRIENDS OF MAHA'ULEPU

EIN: 472596342 501(c)(3) Environment

KOLOA, HI

Total Revenue
$64,408
Total Expenses
$138,215
Total Assets
$39,478
Net Assets
$31,662
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2015
Legal Domicile
HI
Principal Officer
BRIDGET HAMMERQUIST
Phone
8087421037
Tax Period
2023-01-01 to 2023-12-31

FRIENDS OF MAHA'ULEPU, founded in 2015, is a micro nonprofit in the Environment sector that reported $64K in total revenue in fiscal year 2023. Revenue fell 42% from the prior year — a significant decline worth monitoring. Expenses of $138K exceeded revenue, resulting in a 115% operating deficit.

Mission

CONSERVATION AND ENVIRONMENTAL PROTECTION OF THE MAHA'ULEU VALLEY LOCATED ON KAUAI, HAWAII WITH THE GOAL OF CREATING AND PRESERVING NATURAL RESOURCES AND IMPROVING THE ENVIRONMENTAL HEALTH OF KAUAI.

Program Service Accomplishments

Program 1
Expenses: $133,869

1- WE FOUGHT TO CURB AND STOP THE POWER COMPANY'S PROPOSAL TO RAISE RESIDENTIAL CONSUMER RATES TO 18-19.5%. THIS WOULD HAVE HAD A DEVISTATING EFFECT ON CONSUMERS AND THE ENVIRONMENT AS THE PRIMARY...

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1- WE FOUGHT TO CURB AND STOP THE POWER COMPANY'S PROPOSAL TO RAISE RESIDENTIAL CONSUMER RATES TO 18-19.5%. THIS WOULD HAVE HAD A DEVISTATING EFFECT ON CONSUMERS AND THE ENVIRONMENT AS THE PRIMARY REASON FOR THE PROPOSED SIGNIFICANT RATE HIKE WAS TO RAISE FUNDS SUFFICIENT TO BUILD A NEW PUMP STORAGE FACILITY. WE OPPOSED THAT PLAN BECAUSE IT WAS GOING TO TAKE A MINIMUM OF 400,000,000 GALLONS A YEAR FROM THE ALAKAI WATERSHED. WE HIRED ATTORNEYS TO MOUNT A FIGHT AGAINST THE PROPOSAL WHICH OUR POWER COMPANY HAD SUBMITTED TO OUR PUBLIC UTILITIES COMMISSION FOR APPROVAL.2-WE HIRED ATTORNEYS AND SEVERAL MEMBERS FLEW TO HONOLULU TO ATTEND MULTIPLE HEARINGS BEFORE THE STATE DEPARTMENT OF LAND AND NATURAL RESOURCES (DLNR) IN APRIL, OCTOBER AND DECEMBER 2023. WE OPPOSED DEVELOPERS USE OF HISTORIC STATE LAND TO PROVIDE INGRESS AND EGRESS IN PARKING REQUIREMENTS FOR A HOTEL REBUILD, COCO PALMS AT WAILUA. THE PROPOSED DEVELOPMENT AT WAILUA THREATENS ENDANGERED AND PROTECTED SEA BIRDS, IS ON A SITE BELOW SEA LEVEL AND REQUIRES PUMPING TIDE IMPACTED POOLS ON SITE OFF PROPERTY SEVERLY COMPROMISING WAILUA STREAM AND THE OCEAN AT WAILUA BEACH, WATERS OF THE US.3-WE HIRED ATTORNEYS TO ENFORCE A CONDITION OF DEVELOPMENT, REQUIRED BY THE COUNTY, AS TO THE DEVELOPMENT OF A MASTER DRAINAGE PLAN (MDP) BY THE BUILDING/DEVELOPER OF A 280 UNIT CONDOMINIUM PROJECT LESS THAN A MILE UPSTREAM FROM POIPU AND WAIOHAI BEACHES. THERE WERE FOUR HEARINGS ON THIS ISSUE THROUGHOUT THE YEAR AND THE MATTER IS ON APPEAL. FOMS ACTION TO REQUIRE THE DEVELOPER AND THE COUNTY TO SECURE MDP WAS MOTIVATED BY A COMMITTMENT TO PROTECT SOUTH SHORE BEACHES AND AN IMPORTANT NATIONALLY REGISTERED HISTORIC ARCHEOLOGIC SITE, KANEOLOUMA, FROM THE ADVERSE EFFECTS CAUSED BY UNCONTROLLED STORM WATER RUN OFF.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $64,344
Program Service Revenue $0
Investment Income $64
Other Revenue $0
TOTAL REVENUE $64,408

Expense Breakdown

Grants Paid $2,000
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $133,869
Other Expenses $136,215
TOTAL EXPENSES $138,215

Year-over-Year Comparison

2023 2022 Change
Revenue $64,408 $110,238 -0.4%
Expenses $138,215 $125,201 +0.1%
Net Income $-73,807 $-14,963 +3.9%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
3
Independent Members
N/A
Employees
N/A
Volunteers
20

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$0
Total Directors
3
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BRIDGET HAMMERQUIST PRESIDENT 40.00
Officer Director
$0 $0 $0
EILEEN KECHLOIAN VICE PRESIDENT & SECRETARY 20.00
Officer Director
$0 $0 $0
JAY KECHLOIAN TREASURER 20.00
Officer Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $64,408 $138,215 $39,478 $-73,807
2022 $110,238 $125,201 $105,505 $-14,963
2021 $33,729 $90,516 $120,468 $-56,787
2020 $1,713 $81,247 $177,255 $-79,534
2019 $2,177 $103,860 $256,789 $-101,683
2018 $11,491 $39,202 $358,472 $-27,711
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