Civic Intelligence

Malama Learning Center

990 • Fiscal year 2021 • EIN 20-0442056

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 07, 2022

Organization ProfileWWW.MALAMALEARNINGCENTER.ORG
PO Box 1662Honolulu, HI 96806

(808) 305-8287

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.35x

Higher debt load relative to assets than 78% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

82nd percentile

0.64x

Higher debt load relative to revenue than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

21st percentile

-2.9%

Higher net margin than 21% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

10th percentile

-7.4%

Faster asset growth than 10% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

35th percentile

1.4%

Faster revenue growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$1,025,547

Down $82,044 (-7.4%) from 2020

Net Assets

Down

$663,633

Down $1,701 (-0.3%) from 2020

Liabilities

Down

$361,914

Down $80,343 (-18%) from 2020

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin21st percentile

Revenue

Up

$565,977

Up $7,795 (+1.4%) from 2020

Expenses

Down

$582,612

Down $30,779 (-5.0%) from 2020

Net Income

Up

-$16,635

Up $38,574 (+70%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,099,742Liabilities 2011: $121,091Net Assets 2011: $978,6512011Assets 2012: $1,042,055Liabilities 2012: $102,478Net Assets 2012: $939,5772012Assets 2013: $574,543Liabilities 2013: $180,554Net Assets 2013: $393,9892013Assets 2014: $512,546Liabilities 2014: $73,347Net Assets 2014: $439,1992014Assets 2015: $672,388Liabilities 2015: $48,393Net Assets 2015: $623,9952015Assets 2016: $735,312Liabilities 2016: $89,832Net Assets 2016: $645,4802016Assets 2017: $838,580Liabilities 2017: $139,582Net Assets 2017: $698,9982017Assets 2018: $808,447Liabilities 2018: $136,651Net Assets 2018: $671,7962018Assets 2019: $937,559Liabilities 2019: $216,192Net Assets 2019: $721,3672019Assets 2020: $1,107,591Liabilities 2020: $442,257Net Assets 2020: $665,3342020Assets 2021: $1,025,547Liabilities 2021: $361,914Net Assets 2021: $663,6332021Assets 2022: $1,167,174Liabilities 2022: $320,982Net Assets 2022: $846,1922022Assets 2023: $1,393,230Liabilities 2023: $549,015Net Assets 2023: $844,2152023Assets 2024: $1,631,903Liabilities 2024: $511,585Net Assets 2024: $1,120,3182024

Highlighted filing

2021

Assets$1,025,547
Liabilities$361,914
Net Assets$663,633
Open 2021 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $151,187Expenses 2011: $403,299Net Income 2011: -$252,1122011Revenue 2012: $212,814Expenses 2012: $251,888Net Income 2012: -$39,0742012Revenue 2013: $346,968Expenses 2013: $892,556Net Income 2013: -$545,5882013Revenue 2014: $254,473Expenses 2014: $209,263Net Income 2014: $45,2102014Revenue 2015: $412,003Expenses 2015: $277,207Net Income 2015: $134,7962015Revenue 2016: $341,333Expenses 2016: $319,848Net Income 2016: $21,4852016Revenue 2017: $459,013Expenses 2017: $405,495Net Income 2017: $53,5182017Revenue 2018: $429,016Expenses 2018: $463,939Net Income 2018: -$34,9232018Revenue 2019: $559,240Expenses 2019: $508,864Net Income 2019: $50,3762019Revenue 2020: $558,182Expenses 2020: $613,391Net Income 2020: -$55,2092020Revenue 2021: $565,977Expenses 2021: $582,612Net Income 2021: -$16,6352021Revenue 2022: $759,168Expenses 2022: $572,158Net Income 2022: $187,0102022Revenue 2023: $677,579Expenses 2023: $675,108Net Income 2023: $2,4712023Revenue 2024: $1,225,320Expenses 2024: $961,803Net Income 2024: $263,5172024

Highlighted filing

2021

Revenue$565,977
Expenses$582,612
Net Income-$16,635
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 7, 2022
Return Version
2021v4.0
Gross Receipts
$565,977
Mission and Program Overview

Mission

To provide a place that brings art, science together to promote sustainable living throughout hawaii. To teach and inspire communities to create healthy living environments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,000,011$849,896▼ $150,115
Land, Buildings, and Equipment, Net$46,592$81,506▲ $34,914
Cash and Non-Interest-Bearing Accounts$55,371$50,971▼ $4,400
Accounts Receivable$5,617$30,937▲ $25,320
Pledges and Grants Receivable-$6,684-
Total Assets$1,107,591$1,025,547▼ $82,044
Other Assets Total-$5,553-
Liabilities
Deferred Revenue$330,394$293,167▼ $37,227
Other Liabilities$83,015$56,195▼ $26,820
Accounts Payable and Accrued Expenses$28,848$12,552▼ $16,296
Total Liabilities$442,257$361,914▼ $80,343
Net Assets / Fund Balance
Net Assets With Donor Restrictions$501,887$511,980▲ $10,093
Net Assets Without Donor Restrictions$163,447$151,653▼ $11,794
Total Net Assets Fund Balance$665,334$663,633▼ $1,701
Total Liabilities and Net Assets / Fund Balance$1,107,591$1,025,547▼ $82,044

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$81,506$13,275$94,781
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Elden EsmeraldaPresident
Eric EnosDirector
Jeffery SampsonDirector
Lani Ramos-harringtonDirector
Mark GlickDirector
Georgette StevensSecretary
Brandi CrabbeTreasurer
Douglas PhilpottsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$443,162
Program Service Revenue
$119,574
Investment Income
$3,241
Other Revenue
$0
All Other Contributions
$380,227
Change in Net Assets
$-16,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$295,070
Salaries, Compensation, and Employee Benefits$287,542
Total Fundraising Expense$10,982
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,583$26,188$2,421$230,192
Fees for Services Other$185,024$-1,729$8,285$191,580
Other Employee Benefits$41,493$-3,984$73$37,582
Fees for Services Accounting$27,000$-8-$26,992
Payroll Taxes$13,467$6,098$203$19,768
All Other Expenses$12,888$3,629-$16,517
Depreciation Depletion$14,934--$14,934
Insurance$3,684$3,886-$7,570
Other Expenses$5,414$8,710-$5,414
Travel$1,983--$1,983
Office Expenses$2,166$-356-$1,810
Total Functional Expenses$529,873$41,757$10,982$582,612
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Temporary Liabilities$47,083
Payroll Liabilities$9,112
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 9

“Elden esmeralda po box 1662 honolulu, hi 96806”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“No board member shall discuss or vote on any matter under consideration by the board of mlc or committee in which the board member has a conflict of interest. The minutes of such meeting shall reflect that a disclosure was made and that the board member having the conflict of interst abstained from discussion and voting. Board member may request the president of the board of mlc to determine whether a conflict of interest exists in any matter. The president and the board shall resolve the question.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Malama Learning Center
EIN
20-0442056
Phone
8083058287
Address
PO BOX 1662, HONOLULU, HI 96806

Signing Officer

Name
Elden Esmeralda
Title
President
Phone
8083058287
Signed
2022-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elden Esmeralda
Formed
2004
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
8

Preparer

Firm
Ricky Takemoto CPA LLC
Address
745 FORT STREET SUITE 2124, HONOLULU, HI 96813-3821
Preparer
Ricky M Takemoto
Phone
8083805588
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Various other program such as outside hawai'i - malama learning center produces a monthly educational television show on oc16 that tells stories about conservation of environment and culture in hawai'i and the pacific.”

Form 990, Part IX, Line 11G

“Professional services 13,613 0 0 professional services 35,650 0 0 professional services 73,062 0 0 professional services 60,782 -1,413 1,075 consultant - grant management 1,752 0 0 consultant - grant management 165 0 0 consultant - grant management 0 -316 7,210 total 185,024 -1,729 8,285”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 14,934”

Raw XML AppendixShowing 400 of 429 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt028848
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012552
IRS990/AccountsReceivableGrp/BOYAmt05617
IRS990/AccountsReceivableGrp/EOYAmt030937
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A PLACE THAT BRINGS ART, SCIENCE TOGETHER TO PROMOTE SUSTAINABLE LIVING THROUGHOUT HAWAII. TO TEACH AND INSPIRE COMMUNITIES TO CREATE HEALTHY LIVING ENVIRONMENTS.
IRS990/AllOtherContributionsAmt0380227
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt03629
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012888
IRS990/AllOtherExpensesGrp/TotalAmt016517
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RICKY TAKEMOTO CPA LLC
IRS990/BooksInCareOfDetail/PhoneNum08083805588
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0745 FORT ST STE 2124
IRS990/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096813
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt055371
IRS990/CashNonInterestBearingGrp/EOYAmt050971
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0443162
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03241
IRS990/CYOtherExpensesAmt0295070
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0119574
IRS990/CYRevenuesLessExpensesAmt0-16635
IRS990/CYSalariesCompEmpBnftPaidAmt0287542
IRS990/CYTotalExpensesAmt0582612
IRS990/CYTotalFundraisingExpenseAmt010982
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0565977
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0330394
IRS990/DeferredRevenueGrp/EOYAmt0293167
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt014934
IRS990/DepreciationDepletionGrp/TotalAmt014934
IRS990/Desc0OLA NA KINI: OLA NA KINI INVOLVES STUDENTS, TEACHERS, CULTURAL PRACTITIONERS, COMMUNITY MEMBERS, SCIENTISTS, RESOURCE MANAGERS, AND VISITORS, THROUGH HANDS-ON, PLACE-BASED EDUCATION WITH REAL-WORLD APPLICATIONS. THE PROGRAM INVOLVES BRINGING BACK LIFE-GIVING PLANTS TO PLACES WHERE THEY ONCE THRIVED. EDUCATION IS WOVEN THROUGHOUT THE PROGRAM FOR A WIDE AUDIENCE INCLUDING ELEMENTARY TO COLLEGE STUDENTS AND VOLUNTEERS. THEY ARE DEVISING CREATIVE SOLUTIONS TO MANY CHALLENGES, WORKING DIRECTLY WITH CONSERVATION AND AGRICULTURAL PROFESSIONALS AND LEARNING FIRST-HAND ABOUT 21ST CENTURY CAREERS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0501887
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0511980
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0122653
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0-8
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt027000
IRS990/FeesForServicesAccountingGrp/TotalAmt026992
IRS990/FeesForServicesOtherGrp/FundraisingAmt08285
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0-1729
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0185024
IRS990/FeesForServicesOtherGrp/TotalAmt0191580
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0BRANDI CRABBE
IRS990/Form990PartVIISectionAGrp/PersonNm1ERIC ENOS
IRS990/Form990PartVIISectionAGrp/PersonNm2ELDEN ESMERALDA
IRS990/Form990PartVIISectionAGrp/PersonNm3MARK GLICK
IRS990/Form990PartVIISectionAGrp/PersonNm4DOUGLAS PHILPOTTS
IRS990/Form990PartVIISectionAGrp/PersonNm5LANI RAMOS-HARRINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFFERY SAMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm7GEORGETTE STEVENS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt062935
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0565977
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03886
IRS990/InsuranceGrp/ProgramServicesAmt03684
IRS990/InsuranceGrp/TotalAmt07570
IRS990/InvestmentIncomeGrp/ExclusionAmt03241
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03241
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt013275
IRS990/LandBldgEquipBasisNetGrp/BOYAmt046592
IRS990/LandBldgEquipBasisNetGrp/EOYAmt081506
IRS990/LandBldgEquipCostOrOtherBssAmt094781
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE A PLACE THAT BRINGS ART, SCIENCE TOGETHER TO PROMOTE SUSTAINABLE LIVING THROUGHOUT HAWAII. TO TEACH AND INSPIRE COMMUNITIES TO CREATE HEALTHY LIVING ENVIRONMENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0665334
IRS990/NetAssetsOrFundBalancesEOYAmt0663633
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0163447
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0151653
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0-356
IRS990/OfficeExpensesGrp/ProgramServicesAmt02166
IRS990/OfficeExpensesGrp/TotalAmt01810
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt05553
IRS990/OtherChangesInNetAssetsAmt014934
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt073
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0-3984
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041493
IRS990/OtherEmployeeBenefitsGrp/TotalAmt037582
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISC EXPENSE
IRS990/OtherExpensesGrp/Desc2SUBGRANTS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-677
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18710
IRS990/OtherExpensesGrp/ProgramServicesAmt013237
IRS990/OtherExpensesGrp/ProgramServicesAmt17000
IRS990/OtherExpensesGrp/ProgramServicesAmt25414
IRS990/OtherExpensesGrp/TotalAmt012560
IRS990/OtherExpensesGrp/TotalAmt18710
IRS990/OtherExpensesGrp/TotalAmt27000
IRS990/OtherExpensesGrp/TotalAmt35414
IRS990/OtherLiabilitiesGrp/BOYAmt083015
IRS990/OtherLiabilitiesGrp/EOYAmt056195
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02421
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026188
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0201583
IRS990/OtherSalariesAndWagesGrp/TotalAmt0230192
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0203
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06098
IRS990/PayrollTaxesGrp/ProgramServicesAmt013467
IRS990/PayrollTaxesGrp/TotalAmt019768
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt06684
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ELDEN ESMERALDA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0OTHER
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL PROJECTS
IRS990/ProgramServiceRevenueGrp/Desc2OLA NA KINI
IRS990/ProgramServiceRevenueGrp/Desc3FIELD SCHOOL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0117976
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1843
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0117976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1843
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3255
IRS990/ProgSrvcAccomActy2Grp/Desc0AINA-BASED EDUCATION PROGRAMS: MALAMA LEARNING CENTER PROVIDES A RANGE OF ENVIRONMENTAL EDUCATION PROGRAMS BEYOND OLA NA KINI, TO INCLUDE THE MALAMA AINA FIELD SCHOOL, HAWAII GREEN COLLAR INSTITUTE, AND CURRICULUM DEVELOPMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0196625
IRS990/ProgSrvcAccomActy3Grp/Desc0ISLANDER SCHOLARS IS COORDINATED BY ISLANDER INSTITUTE IN PARTNERSHIP WITH MALAMA LEARNING CENTER. THE ISLANDER SCHOLARS PROGRAM IS UNIQUE IN THAT WE ARE SUPPORTING STUDENTS, NOT JUST FOR WHO THEY MIGHT BECOME, BUT FOR WHO THEY ARE NOW. THE SELECTED STUDENTS CONVENE IN AN INTENSIVE AND LIFE- CHANGING EXPERIENCE TO CONNECT THEM WITH ONE ANOTHER, EXPLORE THEIR KULEANA, LEARN FROM DISTINGUISHED COMMUNITY MENTORS, AND MEET ISLANDER SCHOLARS FROM THE PAST.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt075803
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VARIOUS OTHER PROGRAM SUCH AS OUTSIDE HAWAI'I - MALAMA LEARNING CENTER PRODUCES A MONTHLY EDUCATIONAL TELEVISION SHOW ON OC16 THAT TELLS STORIES ABOUT CONSERVATION OF ENVIRONMENT AND CULTURE IN HAWAI'I AND THE PACIFIC.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0134792
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0394384
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05214
IRS990/PYOtherExpensesAmt0351944
IRS990/PYProgramServiceRevenueAmt0158584
IRS990/PYRevenuesLessExpensesAmt0-55209
IRS990/PYSalariesCompEmpBnftPaidAmt0261447
IRS990/PYTotalExpensesAmt0613391
IRS990/PYTotalRevenueAmt0558182
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-16635
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01000011
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0849896
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0443162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0394384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0536319
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0401044
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0409555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02184464
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03241
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04790
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04502
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03602
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02968
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt019103
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0119574
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0158584
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt018419
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt022341
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt049953
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0368871
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03241
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04790
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04502
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03602
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02968
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt019103
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99260
IRS990ScheduleA/PublicSupportPY509Pct00.99170
IRS990ScheduleA/PublicSupportTotal509Amt02553335
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0562736
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0552968
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0554738
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0423385
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0459508
IRS990ScheduleA/Total509Grp/TotalAmt02553335
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0565977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0557758
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0559240
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0426987
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0462476
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02572438
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt081506
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013275
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt094781
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt047083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19112
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TEMPORARY LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt081506
IRS990ScheduleD/TotalLiabilityAmt056195
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VARIOUS OTHER PROGRAM SUCH AS OUTSIDE HAWAI'I - MALAMA LEARNING CENTER PRODUCES A MONTHLY EDUCATIONAL TELEVISION SHOW ON OC16 THAT TELLS STORIES ABOUT CONSERVATION OF ENVIRONMENT AND CULTURE IN HAWAI'I AND THE PACIFIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELDEN ESMERALDA PO BOX 1662 HONOLULU, HI 96806
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO BOARD MEMBER SHALL DISCUSS OR VOTE ON ANY MATTER UNDER CONSIDERATION BY THE BOARD OF MLC OR COMMITTEE IN WHICH THE BOARD MEMBER HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE BOARD MEMBER HAVING THE CONFLICT OF INTERST ABSTAINED FROM DISCUSSION AND VOTING. BOARD MEMBER MAY REQUEST THE PRESIDENT OF THE BOARD OF MLC TO DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS IN ANY MATTER. THE PRESIDENT AND THE BOARD SHALL RESOLVE THE QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROFESSIONAL SERVICES 13,613 0 0 PROFESSIONAL SERVICES 35,650 0 0 PROFESSIONAL SERVICES 73,062 0 0 PROFESSIONAL SERVICES 60,782 -1,413 1,075 CONSULTANT - GRANT MANAGEMENT 1,752 0 0 CONSULTANT - GRANT MANAGEMENT 165 0 0 CONSULTANT - GRANT MANAGEMENT 0 -316 7,210 TOTAL 185,024 -1,729 8,285
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 14,934
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01107591
IRS990/TotalAssetsEOYAmt01025547
IRS990/TotalAssetsGrp/BOYAmt01107591
IRS990/TotalAssetsGrp/EOYAmt01025547
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0443162
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010982
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041757
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0529873
IRS990/TotalFunctionalExpensesGrp/TotalAmt0582612
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0442257
IRS990/TotalLiabilitiesEOYAmt0361914
IRS990/TotalLiabilitiesGrp/BOYAmt0442257
IRS990/TotalLiabilitiesGrp/EOYAmt0361914
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0665334
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0663633
IRS990/TotalOtherProgSrvcExpenseAmt0134792
IRS990/TotalProgramServiceExpensesAmt0529873
IRS990/TotalProgramServiceRevenueAmt0119574
IRS990/TotalRevenueGrp/ExclusionAmt03241
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0119574
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0565977
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01107591
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01025547
IRS990/TravelGrp/ProgramServicesAmt01983
IRS990/TravelGrp/TotalAmt01983
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1662
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096806
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MALAMALEARNINGCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,025,547
Liabilities
$361,914
Net assets
$663,633
Revenue
$565,977
Expenses
$582,612
Net income
-$16,635
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.51$1.12$1.23$0.96$0.26
2023Summary only. Only limited summary data is available for this year.$1.39$0.55$0.84$0.68$0.68$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.32$0.85$0.76$0.57$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.36$0.66$0.57$0.58$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.44$0.67$0.56$0.61$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.22$0.72$0.56$0.51$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.14$0.67$0.43$0.46$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.14$0.70$0.46$0.41$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.09$0.65$0.34$0.32$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$0.41$0.28$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.07$0.44$0.25$0.21$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.57$0.18$0.39$0.35$0.89$0.55
2012Summary only. Only limited summary data is available for this year.$1.04$0.10$0.94$0.21$0.25$0.04
2011Summary only. Only limited summary data is available for this year.$1.10$0.12$0.98$0.15$0.40$0.25