Aloha Puu Kukui
Standards For Charity Accountability
Governance
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Board Oversight
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Board Size
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Board Meetings
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Board Compensation
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Conflict of Interest
Measuring Effectiveness
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Effectiveness Policy
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Effectiveness Report
Finances
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Program Expenses
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Fundraising Expenses
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Accumulating Funds
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Audit Report
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Detailed Expense Breakdown
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Accurate Expense Reporting
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Budget Plan
Fundraising & Info
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Truthful Materials
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Annual Report
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Website Disclosures
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Donor Privacy
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Cause Marketing Disclosures
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Complaints
Aloha Puu Kukui does not meet the following 5 Standards for Charity Accountability:
Standard 2 (Number of Board Members)
Soliciting organizations shall have a board of directors with a minimum of five voting members.
APK does not meet this Standard because:
- The organization has 3 voting members of the board.
Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
APK does not meet this Standard because:
- The organization did not produce a written report outlining the results of its January 2026 effectiveness assessment.
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
APK does not meet this Standard because:
- The organization states it does not have an annual report covering activities conducted in 2024.
Standard 17 (Web Site Disclosures)
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.
APK does not meet this Standard because the organization’s website, https://www.alohapuukukui.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- Electronic access to the organization’s 2024 IRS Form 990.
- Total income.
- Total program expenses.
- Total fundraising expenses.
- Total administrative expenses.
- End of year net assets.
Standard 18 (Privacy for Written Appeals & Internet Privacy)
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.
APK does not meet this Standard because:
- The organization's website, https://alohapuukukui.org , does not provide access to a privacy policy.
Aloha Puu Kukui meets the remaining 15 Standards for Charity Accountability.
Stated Purpose:
"to protect and conserve the environment and ecosystems of the West Maui mountains through restoration and conservation projects."
Year, State Incorporated:
2024, HI
Aloha Puu Kukui (APK) reports that it works in Maui to manage 8,304 acres in the Pu'u Kukui conservation easement and 891 acres in the Honolua conservation easement, from the summit of Pu'u Kukui to the ocean at Honolua Bay. The Pu'u Kukui Mauka crew works to protect native forests by fighting invasive plants and animals. In Honolua, the crew works to restore land by removing invasive plants and planting native tree and shrub species.
For the year ended December 31, 2024, Aloha Puu Kukui's program expenses were:
| Program expenses | $71,509 |
| Total Program Expenses | $71,509 |
Chief Executive
Pōmaika'i Kaniaupio-Crozier, Director of Conservation
Compensation*
$140,000
Chair of the Board
John Meier
Chair's Profession / Business Affiliation
Retired, Software Engineer
Board Size
3
Paid Staff Size
11
*2024 compensation, as reported by the organization, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Grant proposals, Internet
Fundraising costs were 1% of related contributions. (Related contributions, which totaled $277,697, are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Aloha Puu Kukui's audited financial statements for the year ended December 31, 2024.
Source of Funds
| Grants | $145,779 |
| Donations | $131,918 |
| Investment income | $1,729 |
| Other income | $30 |
| Total Income | $279,456 |
Programs: 89% Fundraising: 3% Administrative: 8%
| Total Income | $279,456 |
| Total expenses: | $80,101 |
| Program expenses | $71,509 |
| Fundraising expenses | $2,583 |
| Administrative expenses | $6,009 |
| Other expenses | $0 |
| Income in Excess of Expenses | $199,355 |
| Beginning Net Assets | $0 |
| Other Changes In Net Assets | $0 |
| Ending Net Assets | $199,355 |
| Total Liabilities | $11,293 |
| Total Assets | $210,648 |
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.
