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Hawaii · Nonprofit

FRIENDS OF MAHA'ULEPU

FRIENDS OF MAHA'ULEPU (Hawaii) receives grants from 5 organizations whose IRS filings report $53,651 to it, the largest being THE FOSTER FAMILY CHARITABLE FOUNDATION ($25,000). 3 of them have funded it in more than one year, and 52% of the money arrives through donor-advised or pass-through sponsors rather than from an institution directly.

Revenue FY2024
$259k
Funders on record
5
Grants received
$54k
Net assets
$110k
3/5 repeat funderspeak grant-dependency 63%
01What it does

What Friends of Maha'Ulepu does

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.

As stated on its FY2024 Form 990.

Program

  1. 1- a complaint was filed challenging governor green's emergency housing proclamation. Attorneys were hired and there were multiple appearances and briefs filed with the interim court of appeals (ica) and ultimately before the supreme court who accepted our writ of certiorari. 2-our organization filed a motion to strike building permits for a proposed build of a new 350 room resort on the site of a totally devastated hotel whose structural remnants dated back to the 1992 hurricane iniki. We went through multiple hearings at the county and circuit court level. The matter is now on appeal and has been briefed for the ica.3-continuing with our efforts started in 2023, our organization filed a law suit to challenge the construction of a 280 condo visitor vacation rental complex without first filing a legal master drainage plan or obtaining a legal grading permit. Both the grading permit case and the drainage plan complaint have been briefed and are 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…

    $176,867 spent
    100% of program spending

The program described on its FY2024 Form 990. Program spending in total: $176,867.

02The organization over time

The organization over time

Each line starts at 100 in 2017, so what you read is the shape rather than the size: 150 means half as much again as 2017, 50 means half. The number beside each label in the key is where it ended. The shaded band is where the middle 50% of its peers' revenue would sit, given their growth.

100 = 20172017 Revenue 100 ($51k) Expenses 100 ($145k) Net assets 100 ($151k)2018 Revenue 22 ($11k) Expenses 27 ($39k) Net assets 238 ($358k)2019 Revenue 4 ($2k) Expenses 72 ($104k) Net assets 170 ($257k)2020 Revenue 3 ($2k) Expenses 56 ($81k) Net assets 118 ($177k)2021 Revenue 66 ($34k) Expenses 62 ($91k) Net assets 80 ($120k)2022 Revenue 215 ($110k) Expenses 86 ($125k) Net assets 70 ($106k)2023 Revenue 126 ($64k) Expenses 95 ($138k) Net assets 21 ($32k)2024 Revenue 505 ($259k) Expenses 125 ($181k) Net assets 73 ($110k)
'17'18'19'20'21'22'23'24
Revenue (505)Expenses (125)Net assets (73)Peer revenue range

Balance sheet

Total assets and total liabilities at each year end, in dollars. The largest one-year move in total assets was 2017 to 2018, from $151k to $358k (+138%).

$151k
$358k
$257k
$177k
$120k
$106k
$39k
$115k
'17'18'19'20'21'22'23'24
Total assetsTotal liabilities

How it's funded, over time

Each bar is one year's revenue split into where it came from, and every bar is the same height — these are shares, not amounts, so a year that raised twice as much looks the same size. Hover a bar for the split.

2017
2018
2019
2020
2021
2022
2023
2024
ContributionsProgram revenueInvestmentOther

100% of FRIENDS OF MAHA'ULEPU’s revenue is contributions — more reliant on donations than three-quarters of its peers (88% for the typical peer).

This organization
Typical peer · 4,629 orgs

Surplus & reserves

Operating surplus or deficit each year, and months of liquidity in hand. 7 of the last 8 reported years ran a deficit.

−$94k
’17
−$28k
’18
−$102k
’19
−$80k
’20
−$57k
’21
−$15k
’22
−$74k
’23
$78k
’24
7.6
months of
reserve

Leadership and staff

The officers, directors, trustees and key employees listed on each return. Joined and no longer listed compare each filing with the year before, matching people by surname and first initial; a year after a gap, or a roster under three people, has no comparison.

'17'18'19'20'21'22'23'24
Listed33333333
Joined·+0+0+0+0+0+0+0
No longer listed·0000000
03Who funds it

Who funds it, year by year

2017 → 2023: the base held at 2 funders, grant income fell $32k → $295.

3 of 5 of your funders are donor-advised or pass-through sponsors (tagged DAF) — 52% of grant dollars received. That money is really individual donors directing a sponsor; the institutions to cultivate are the non-DAF funders.

From the IRS filings of FRIENDS OF MAHA'ULEPU’s funders (the co-funder graph). Association, not causation. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

How concentrated its funding is

FRIENDS OF MAHA'ULEPU leans on a few funders — its largest provides 47% of grant income and the top three 97%; half comes from just 2 funders.

the vertical line marks half of all grant income — 2 funders to its left

52% of the income these shares are computed over arrives through pass-through sponsors or from payers whose filings do not say what kind of payment it is. Concentration is still measured over all of it, because the money is real; what it does not support is a claim about how many institutions have chosen to fund FRIENDS OF MAHA'ULEPU.

47%
largest funder
97%
top three
~3
effective funders

Largest funder’s share by year: 2017 77% · 2020 69% · 2021 59% · 2022 55% · 2023 59% — diversifying over time.

“Effective funders” = inverse Herfindahl index (1 / Σ shareᵢ²) — the number of equal-sized funders that would give the same concentration. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

Where its funders are

52% of FRIENDS OF MAHA'ULEPU's grant income arrives through donor-advised or pass-through sponsors, whose addresses record where the money is held rather than where the donor is. Of the $26k that is directly attributable, 100% of it comes from funders outside Hawaii, across 2 states.

RI
CA

In-state vs out-of-state, by year

’17
’20
’21
’22
’23
Hawaii out of state home

Funder states come from each funder’s own filing. $28k arriving through sponsors registered in 3 states is excluded from the map and the split above: a sponsor holds money on a donor’s behalf, so its registered address would place those dollars somewhere no donor need ever have been. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

04Its place in the field

Against its field

FRIENDS OF MAHA'ULEPU runs a healthier operating margin than three-quarters of the 4,264 environment nonprofits its size.

Operating margin30% · top quartile
Months of reserve7.6mo · above the median
Revenue growth (annualized)26% · top quartile

this organization peer median middle 50% of peers· 4,264 environment nonprofits $100k–$1M, FY2024

Organizations like FRIENDS OF MAHA'ULEPU

Organizations whose mission and program text most resemble this one, by semantic similarity over every organization in the US filings — the closest peers, and often the clearest route to shared or prospective funders.

In Hawaii

Nationally

05Profile & governance

Read directly from this organization’s own Form 990, as neutral context.

Where the money goes

98% of spending goes to programs.

Program 98%Management 2%Fundraising 0%

Governance

3
board members
0%
independent
–Conflict-of-interest policy–Whistleblower policy–Document retention✓Board reviewed the 990–Audited financials

Public support

100%

Share of support from the public (Schedule A) — the basis for its public-charity status.

Footprint & structure

Files a return copy in 1 state

HI

Screen this organization

A dated, signed PDF of the compliance screen for FRIENDS OF MAHA'ULEPU: IRS status (Business Master File, Publication 78, auto-revocation), the OFAC sanctions lists, the Internal Revenue Bulletin, and California registration, with the Rev. Proc. 2018-32 §8.01 reliance elements stated element by element. Generated from the current files at the moment you download it.

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Screens are triage, not determinations; a source that cannot be read reports not screened, never clear. Screen this nonprofit · How the screen works · on the API as GET /api/screening/{ein}?format=pdf

Questions and answers

Who funds FRIENDS OF MAHA'ULEPU?
FRIENDS OF MAHA'ULEPU (Hawaii) receives grants from 5 organizations whose IRS filings report $53,651 to it, the largest being THE FOSTER FAMILY CHARITABLE FOUNDATION ($25,000). 3 of them have funded it in more than one year, and 52% of the money arrives through donor-advised or pass-through sponsors rather than from an institution directly.
How many funders does FRIENDS OF MAHA'ULEPU have?
IRS filings report 5 organizations giving $53,651 in grants to FRIENDS OF MAHA'ULEPU, 3 of which have funded it in more than one year.
Who is the largest funder of FRIENDS OF MAHA'ULEPU?
THE FOSTER FAMILY CHARITABLE FOUNDATION is the largest funder on record, with $25,000 in grants. The full list of funders is on this page.
How can an organization like FRIENDS OF MAHA'ULEPU find more funders?
Start with the funders already giving here, then look at the foundations that back similar organizations in Hawaii. The funding by cause and by state pages list the largest funders for a given area and how to approach them.

These figures are read directly from IRS Form 990 / 990-PF e-file XML: this organization’s own return for FY2024 (financials across 2017–2024), and the filings of 5 funders that report grants to it. “On record” means captured in the filings we have parsed — a funder that does not e-file, or whose grant detail is not itemized, will not appear. Filings run roughly 12–24 months behind. Trends on this page end at FY2023, the last fiscal year that has finished arriving; later years are shown and marked, and move no figure. Data on this page was exported October 14, 2026. What this page cannot tell you · view filing