MAUI PONO FOUNDATION

EIN: 932930295 501(c)(3) Public Safety

MAKAWAO, HI

Total Revenue
$258,104
Total Expenses
$462,772
Total Assets
$419,262
Net Assets
$398,891
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2023
Legal Domicile
HI
Principal Officer
CHARLES S IVERSON
Phone
6024025130
Tax Period
2025-01-01 to 2025-12-31

MAUI PONO FOUNDATION, founded in 2023, is a small nonprofit in the Public Safety sector that reported $258K in total revenue in fiscal year 2025. Revenue decreased 18% compared to the prior year. Expenses of $463K exceeded revenue, resulting in a 79% operating deficit.

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 Service Accomplishments

Program 1
Expenses: $317,296

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...

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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.

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Trantor Score

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

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $248,680
Program Service Revenue $0
Investment Income $9,424
Other Revenue $0
TOTAL REVENUE $258,104

Expense Breakdown

Grants Paid $317,296
Salaries & Benefits $47,622
Fundraising Expenses $8,462
Program Expenses $317,296
Other Expenses $97,854
TOTAL EXPENSES $462,772

Year-over-Year Comparison

2025 2024 Change
Revenue $258,104 $316,318 -0.2%
Expenses $462,772 $952,888 -0.5%
Net Income $-204,668 $-636,570 -0.7%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Governance

Voting Members
5
Independent Members
5
Employees
1
Volunteers
9

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
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
CHARLES S IVERSON PRESIDENT 5.00
Officer Director
$0 $0 $0
DEBBIE ARAKAKI SECRETARY 2.00
Officer Director
$0 $0 $0
DYLAN PAYNE BOARD DIRECTOR 1.00
Director
$0 $0 $0
KYLE ANDERSON TREASURER 2.50
Officer Director
$0 $0 $0
SHELLY TIMMONS BOARD DIRECTOR 1.00
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
2025 $258,104 $462,772 $419,262 $-204,668
2024 $316,318 $952,888 $633,607 $-636,570
2023 $2,527,009 $1,286,880 $1,240,860 $1,240,129
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