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MAUKA TO MAKAI MAKAHA FOUNDATION INC

EIN 86-1745283 WAIANAE, HI

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Revenue 2024
$591,847
Expenses 2024
$601,315

Program services were 86.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
N67
Classification
2000
Street
84-814 MOUA ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

MAUKA TO MAKAI MAKAHA FOUNDATION INC. IS A NONPROFIT DEDICATED TO EDUCATING THE KEIKI OF HAWAII ABOUT THE OCEAN AND TEACHING THEM VARIOUS LIFESAVING TECHNIQUES.

  • OUR JUNIOR LIFEGUARDS PROGRAM IS RUN ON ALL MAJOR SCHOOL BREAKS. THE KEIKI ARE TAUGHT OCEAN AWARENESS AND ASSESSMENT SKILLS, VARIOUS BOARD RESCUE TECHNIQUES, LEARN ABOUT HAWAIIAN CULTURE AND VALUES. WE OFFER 2 PROGRAMS, AN OLDER JUNIOR LIFEGUARD PROGRAM FOR KIDS AGES 11-18 AND A YOUNGER KEIKI OCEAN AWARENESS PROGRAM FOR KIDS UNDER 11.

    Expenses $520,739 · Revenue $591,847

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Melvin Puu

    PRESIDENT

    Total calculated
    $0
    Hours/week
    20

  • Grace-Mae Puu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    20

  • Leimomi Puu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    20

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $591,847
    Expenses
    $601,315
    Contributions
    $591,847
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Form 990-N e-Postcard, tax year 2022

Tax period
1 January 2022 to 31 December 2022
Principal officer
Melvin Puu
Mailing address
PO BOX 1006WAIANAE HI 96792

As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.