Maui Pono Foundation EIN 93-2930295

Maui Pono Foundation

EIN  93-2930295 Public charity (501(c)(3)) Makawao, HI
Form 990 (PDF) Compare with another nonprofit →
Is this your organization?
Claim this profile to manage it and share your story.
Claim
Provided by the organization

This section is blank until Maui Pono Foundation claims this page.

Know this organization? Claim it to add your story

Size
$100K–1M
What they do
Provides grants and programmatic support to individuals, businesses, and organizations to help rebuild Lahaina and foster long-term recovery from the August 2023 Maui wildfires.
Leadership
Charles S Iverson · President
Money in and out
$258K revenue, $463K expenses
Bottom line
69% program efficiency

Provides grants and programmatic support to individuals, businesses, and organizations to help rebuild Lahaina and foster long-term recovery from the August 2023 Maui wildfires. For fiscal year 2025 it reported $258K in revenue, $463K in expenses, and $399K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$258K
Pt VIII · Ln 12
Total expenses
$463K
Pt IX · Ln 25
Net assets
$399K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$205K
Where spending went · Part IX cols B–D
Program services $0.69 Management & general $0.30 Fundraising $0.02
Program efficiency
69%
of spending reaches programs▼ -14% vs prior filing year
Operating runway
11.6mo
months of highly liquid reserves at operating expense rate▲ +36% vs prior filing year
Surplus margin
-79%
revenue over expenses, this year▲ +61% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$258K
FY2025▼ -18%
Expenses
$463K
FY2025▼ -51%
Total assets
$419K
FY2025▼ -34%
Total liabilities
$20K
FY2025▼ -32%
Total revenue
$258K
Pt VIII · Ln 12
Total expenses
$463K
Pt IX · Ln 25
Net assets
$399K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$205K
Total assetsPt X · Ln 16$419K
Program-expense ratioPt IX · col B69%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $317K of program spending, described in the organization's own filed words · FY2025.
01

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.

$317Kprogram expense

Run this program? Claim this org to tell your story

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMaui Pono Foundation
EINHdr · item D93-2930295
Principal addressHdr · item CMakawao, HI
WebsiteHdr · item Jmauiponofoundation.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFPublic Safety & Disaster (M99)
Ruling yearIRS BMFSep 2023

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A

Joel Navarro’s $106K as CEO is at the 94th percentile of top reported officer pay among 830 $100K–1M public safety & disaster nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Maui Pono Foundation executive salaries →

Are you one of these people? Claim this org to confirm your role

Statement of Revenue

Part VIII
Contributions & grants$249K · 96%
Investment income$9K · 4%
Contributions & grants96%$249K
Investment income4%$9K
Total revenueLn 12$258K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.69 Management & general $0.30 Fundraising $0.02
Program services69%$317K
Management & general30%$137K
Fundraising2%$8K
Total functional expensesLn 25$463K

Balance Sheet

Part X · end of year
CashLn 1$417K
Total assetsLn 16$419K
Total liabilitiesLn 26$20K
Total net assetsLn 32$399K
Months of cash on handcomputed10.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $417K · Operating expenses (Pt IX) $463K · Less non-cash grants $31K · Cash operating expenses/yr $432K
11.6 months
Where the money goes
Program services
Program services $317K · Total expenses $463K
69%
Management & General
Management & general $137K · Total expenses $463K
30%
Fundraising
Fundraising $8K · Total expenses $463K
2%
Cost to raise $1
Fundraising expense (3-yr avg) $8K · Solicited contributions (3-yr avg) $1.0M
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $249K · Total revenue $258K
96%
Government reliance
Government grants — · Total revenue $258K
Earned-income share
Program service revenue $0 · Total revenue $258K
0%
Investment reliance
Investment income $9K · Total revenue $258K
+4%
Program self-sufficiency
Program service revenue $0 · Total expenses $463K
0%
Growth & trend
Revenue growth (YoY)
This year $258K · Prior year $316K
-18%
Net-asset trend (YoY)
End of year $399K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $258K · Expenses $463K
-79%
Liabilities-to-Assets
Total liabilities — · Total assets $419K
Net-asset ratio
Net assets $399K · Total assets $419K
95%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $419K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Charles S Iverson · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $463K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $48K · Total expenses $463K
10%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 69%
Overhead ratio 30%
Fundraising cost ratio 3%
Revenue growth -18%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Grants paid · 58 grants · $2.1M · 2023–2025
Operation Hope INCGA · FY2025$65,000
Pacific Whale FoundationHI · FY2025$51,250
Kahakukahi FoundationHI · FY2025$20,000
Maui United Way INCHI · FY2025$12,000
Unitemized GrantFY2025$10,000
Lahaina Arts GuildHI · FY2025$10,000
Cool Cat Cafe LLCFY2025$8,750
Go Cycling MauiFY2025$7,500
Maui Food Bank INCHI · FY2025$5,513
Lahaina Arts GuildHI · FY2024$30,000
Hui No'eauHI · FY2024$30,000
Akua Seva INCHI · FY2024$29,200
Luce Caro LLCFY2024$25,000
Kane's Legacy Tree Services LLCFY2024$25,000
Island Catering LLCFY2024$25,000
See all 58 grants →

Similar Organizations

Closest in mission — by what they do
See all organizations like Maui Pono Foundation →

Compare

Search another nonprofit to view revenue, expenses, assets, key metrics, and leaders side by side

Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$258K revenue · viewing · ⤓ 990 PDF
FY2024$316K revenue · ⤓ 990 PDF
FY2023$2.5M revenue · ⤓ 990 PDF

Want to add your own materials alongside these filings? Claim this org

Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the peer-cohort and compensation comparisons above.