Civic Intelligence

Mana O Maui

EIN 92-3287839 • 501(c)3 • Kahului, HI

Profile

To create and provide access to empowerment programs utilizing hawaiian cultural education, adventure education, surf therapy and the healing arts for maui county residents.

440 N Wakea AveKahului, HI 96732

manaomaui.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

4th percentile

-625%

Higher net margin than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-67%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-97%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$15,045

Down $30,529 (-67%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$15,045

Down $30,529 (-67%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin4th percentile

Revenue

Down

$4,885

Down $164,288 (-97%) from 2023

Expenses

Down

$35,415

Down $88,184 (-71%) from 2023

Net Income

Down

-$30,530

Down $76,104 (-167%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2023: $45,574Net Assets 2023: $45,5742023Assets 2024: $15,045Net Assets 2024: $15,0452024

Highlighted filing

2024

Assets$15,045
Liabilities-
Net Assets$15,045
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2023: $169,173Expenses 2023: $123,599Net Income 2023: $45,5742023Revenue 2024: $4,885Expenses 2024: $35,415Net Income 2024: -$30,5302024

Highlighted filing

2024

Revenue$4,885
Expenses$35,415
Net Income-$30,530
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,045
Liabilities
-
Net assets
$15,045
Revenue
$4,885
Expenses
$35,415
Net income
-$30,530
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.05$0.35$0.31
2023Detailed filing. Detailed filing data is available for this year.$0.46$0.46$1.69$1.24$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.0
Gross Receipts
$4,885
Mission and Program Overview

Mission

To create and provide access to empowerment programs utilizing hawaiian cultural education, adventure education, surf therapy and the healing arts for maui county residents.

Program Services

DescriptionGrantsExpenses
SUPPORTING THOSE NEEDING ACCESS TO OUTDOOR EDUCATION PROGRAMS AND COMMUNITY EXPERIENCES THAT WILL EMPOWER THEM THROUGH ADVENTURE, SERVICE PROJECTS AND THE HEALING ARTS.$29,247$33,037
ASSISTED WITH RELIEF FOR VICTIMS OF THE MAUI WILDFIRES BY PROVIDING CASH AID TO HELP ALLEVIATE SOME OF THEIR BASIC NEEDS.$250$250
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JULIA HENGSTPresident-$0--
LI HAYVice Preside-$0--
DR MEGAN MCCLELLANDSecretary-$0--
ALISSA MAGRUMTreasurer-$0--
CELENE ADAIRDirector At-$0--
DUSTIN TESTERExecutive Di-$0--
Filing and Contact Details

Filer

Filer Name
Mana O Maui
EIN
92-3287839
Phone
8082808165
Address
440 N WAKEA AVE, KAHULUI, HI 96732

Signing Officer

Name
Dustin Tester
Title
Executive Director
Phone
8082808165
Signed
2025-10-30
Discuss with paid preparer
Yes

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Cash contribution: 29,247”

Form 990-ez, Part I, Line 16

“Expenses bank fees 15 total 15”

Form 990-ez, Part III

“To create and provide access to empowerment programs utilizing hawaiian cultural education, adventure education, surf therapy and the healing arts for maui county residents.”

Raw XML Appendix131 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum08082808165
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0440 N WAKEA AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KAHULUI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096732
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt045575
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015045
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04885
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-30530
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05903
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt045575
IRS990EZ/Form990TotalAssetsGrp/EOYAmt015045
IRS990EZ/GrantsAndSimilarAmountsPaidAmt029497
IRS990EZ/GrossReceiptsAmt04885
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt045575
IRS990EZ/NetAssetsOrFundBalancesEOYAmt015045
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt015045
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JULIA HENGST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LI HAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DR MEGAN MCCLELLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ALISSA MAGRUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CELENE ADAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DUSTIN TESTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR AT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5EXECUTIVE DI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt015
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO CREATE AND PROVIDE ACCESS TO EMPOWERMENT PROGRAMS UTILIZING HAWAIIAN CULTURAL EDUCATION, ADVENTURE EDUCATION, SURF THERAPY AND THE HEALING ARTS FOR MAUI COUNTY RESIDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORTING THOSE NEEDING ACCESS TO OUTDOOR EDUCATION PROGRAMS AND COMMUNITY EXPERIENCES THAT WILL EMPOWER THEM THROUGH ADVENTURE, SERVICE PROJECTS AND THE HEALING ARTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ASSISTED WITH RELIEF FOR VICTIMS OF THE MAUI WILDFIRES BY PROVIDING CASH AID TO HELP ALLEVIATE SOME OF THEIR BASIC NEEDS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt029247
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt1250
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt033037
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1250
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt035415
IRS990EZ/TotalProgramServiceExpensesAmt033287
IRS990EZ/TotalRevenueAmt04885
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0MANAOMAUI.ORG
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04885
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0169173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0174058
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0143501
IRS990ScheduleA/SubstantialContributorsTotAmt030557
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04885
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0169173
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0174058
IRS990ScheduleA/TotalSupportAmt0174058
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 29,247
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BANK FEES 15 TOTAL 15
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO CREATE AND PROVIDE ACCESS TO EMPOWERMENT PROGRAMS UTILIZING HAWAIIAN CULTURAL EDUCATION, ADVENTURE EDUCATION, SURF THERAPY AND THE HEALING ARTS FOR MAUI COUNTY RESIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DUSTIN TESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082808165
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANA O MAUI
ReturnHeader/Filer/BusinessNameControlTxt0MANA
ReturnHeader/Filer/EIN0923287839
ReturnHeader/Filer/PhoneNum08082808165
ReturnHeader/Filer/USAddress/AddressLine1Txt0440 N WAKEA AVE
ReturnHeader/Filer/USAddress/CityNm0KAHULUI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096732
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02025-11-04T12:46:29-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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