Civic Intelligence

The Makua Group

EIN 26-3367723 • 501(c)3 • Elkwood, VA

Pub. 78 Eligible990-N Coverage

Profile

To provide support and assistance on a non-discriminatory basis to individuals who are attempting to improve their lives through education and training; and to provide support and assistance to educational institutions to assist them in fulfilling their educational goals.

13318 Airpark DriveElkwood, VA 22718

www.makuagroup.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

34th percentile

-14%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2024

Assets

Down

$171,210

Down $29,700 (-15%) from 2023

Liabilities

Down

$5,000

Down $50,408 (-91%) from 2023

Net Assets

Up

$166,210

Up $20,708 (+14%) from 2023

Revenue

Up

$90,000

Up $70,000 (+350%) from 2023

Expenses

Down

$69,292

Down $14,473 (-17%) from 2023

Net Income

Up

$20,708

Up $84,473 (+132%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2014: $2,025Liabilities 2014: $9,750Net Assets 2014: -$7,7252014Assets 2015: $17,641Liabilities 2015: $0Net Assets 2015: $17,6412015Assets 2016: $80,763Liabilities 2016: $5,036Net Assets 2016: $75,7272016Assets 2017: $31,763Liabilities 2017: $5,036Net Assets 2017: $26,7272017Assets 2018: $30,763Liabilities 2018: $5,036Net Assets 2018: $25,7272018Assets 2019: $35,368Liabilities 2019: $10,036Net Assets 2019: $25,3322019Assets 2020: $300,410Liabilities 2020: $5,036Net Assets 2020: $295,3742020Assets 2021: $273,910Liabilities 2021: $5,036Net Assets 2021: $268,8742021Assets 2022: $214,303Liabilities 2022: $5,036Net Assets 2022: $209,2672022Assets 2023: $200,910Liabilities 2023: $55,408Net Assets 2023: $145,5022023Assets 2024: $171,210Liabilities 2024: $5,000Net Assets 2024: $166,2102024

Highlighted filing

2024

Assets$171,210
Liabilities$5,000
Net Assets$166,210

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $22,958Expenses 2014: $1,616Net Income 2014: $21,3422014Revenue 2015: $29,561Expenses 2015: $4,195Net Income 2015: $25,3662015Revenue 2016: $60,000Expenses 2016: $1,914Net Income 2016: $58,0862016Revenue 2017: $0Expenses 2017: $49,000Net Income 2017: -$49,0002017Revenue 2018: $0Expenses 2018: $1,000Net Income 2018: -$1,0002018Revenue 2019: $205Expenses 2019: $600Net Income 2019: -$3952019Revenue 2020: $290,000Expenses 2020: $19,958Net Income 2020: $270,0422020Revenue 2021: $0Expenses 2021: $26,500Net Income 2021: -$26,5002021Revenue 2022: $12,000Expenses 2022: $71,607Net Income 2022: -$59,6072022Revenue 2023: $20,000Expenses 2023: $83,765Net Income 2023: -$63,7652023Revenue 2024: $90,000Expenses 2024: $69,292Net Income 2024: $20,7082024

Highlighted filing

2024

Revenue$90,000
Expenses$69,292
Net Income$20,708

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.1
Gross Receipts
$90,000
Mission and Program Overview

Mission

To provide support and assistance on a non-discriminatory basis to individuals who are attempting to improve their lives through education and training; and to provide support and assistance to educational institutions to assist them in fulfilling their educational goals.

To provide support and assistance on a non-discriminatory basis to those who are attempting to improve the lives of native hawaiians through education and training, and to provide support to institutions to assist them in fulfilling their educational and cultural goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$194,710$165,010▼ $29,700
Investments Other Securities$6,200$6,200→ $0
Total Assets$200,910$171,210▼ $29,700
Liabilities
Other Liabilities$55,408$5,000▼ $50,408
Total Liabilities$55,408$5,000▼ $50,408
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$145,502$166,210▲ $20,708
Total Net Assets Fund Balance$145,502$166,210▲ $20,708
Total Liabilities and Net Assets / Fund Balance$200,910$171,210▼ $29,700
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leinora MillianChairman
Darlyn SilvaDirector
Emory FletcherExecutive
Revenue and Support

Revenue Composition

Contributions and Grants
$90,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$90,000
Change in Net Assets
$20,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$55,000
Other Expenses$14,292
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$55,000--$55,000
Fees for Services Accounting-$7,200-$7,200
Other Expenses-$7,092-$7,092
Total Functional Expenses$55,000$14,292$0$69,292
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hoa Aina O MakahaWaianae, HI-To Support Exempt Purpose$0
Leeward Kai Canoe ClubWaianae, HI-To Support Exempt Purpose$0
Nanakuli High & Intermediate SchoolWaianae, HI-To Support the Nanakuli High and Intermediate School Performing Arts Center.$0
Waianae Baptist ChurchWaianae, HI-To Support Exempt Purpose$0
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
Payables to Related Party$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Part VI, Section B, Line 11B

A draft of the form 990 is reviewed before filing with the irs.

Form 990, Part VI, Section C, Line 19

Other organization documents publicly available. Copies of the form 990, application for exemption, and organizational documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
The Makua Group
EIN
26-3367723
Phone
5404392471
Address
13318 AIRPARK DRIVE, ELKWOOD, VA 22718

Signing Officer

Name
Emory Fletcher
Title
Executive Director
Phone
5404392471
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emory Fletcher
Formed
2008
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Pbmares Llp
Address
560 BROADVIEW AVE SUITE 100, WARRENTON, VA 20186
Preparer
Jon-michael Rosch
Phone
5403474970
Raw XML Appendix393 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.

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IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE MAKUA GROUP IS A NATIVE HAWAIIAN ORGANIZATION (NHO). NHO'S ARE NONPROFIT COMMUNITY SERVICE ENTITIES WHICH SUPPORT THE NATIVE HAWAIIAN COMMUNITY AS DEFINED BY THE SMALL BUSINESS ADMINISTRATION (SBA). DEEPLY ROOTED IN FEDERAL LAW, AN NHO'S PUPOSE IS TO PROVIDE SUPPORT FOR THE NATIVE HAWAIIAN COMMUNITY THROUGH ITS MAJORITY OWNERSHIP AND OPERATION OF ONE OR MORE SMALL BUSINESS 8(A) FOR-PROFIT FIRMS. THE NHO'S ABILITY TO ACHIEVE ITS CONGRESSIONAL MANDATE IS, THEREFORE, DIRECTLY IMPACTED BY THE SUCCESS OF ITS SMALL BUSINESS 8(A) ENTITIES.NEW SBA RULES: IN OCTOBER 2019, THE HOUSE SUBCOMMITTEE FOR SMALL BUSINESS HEARD TESTIMONY FROM THE SMALL BUSINESS COMMUNITY TO ACCEPT THE SBA RELEASED PROPOES RULES SUBMITTED IN NOVEMBER 2019 TO THE FEDERAL REGISTER. THE SBA RULES STABILIZE AND CLAIFY THE STRUCTURE AND CONDUCT OF NHO, ANC, AND TRIBAL ORGANIZATIONS THAT POSSESS MAJORITY OWNERSHIP OF SBA 8(A) FIRMS. THE NEW SBA RULES AND REGULATIONS WENT INTO EFFECT IN OCTOBER 2020. THE NEW SBA GUIDANCE MITIGATES AND CLARIFIES CONFLICTING REQUIREMENTS THAT ALSO SUPPORT EXEMPT NHOS (501C3) AND ITS MAJORITY-OWNED 8(A) FIRMS. IT ALSO FACILITATES THE DEVELOPMENT OF A MORE COMPREHENSIVE STRATEGY THAT ACCOUNTS FOR UNIQUE WORKING CAPITAL ISSUES, ITS CHARITABLE MISSION, AND FACILITATE BUSINESS PLANNING AT THE NHO LEVEL (NOT JUST AT THE LEVEL OF THE 8(A) FIRMS) - TO INCLUDE MEETING PUBLIC SUPPORT TEST. THE ORGANIZATION EXPECTS TO APPLY THIS GUIDANCE TO IMPROVE ITS NUMBERS AND THE MEET THE REQUIRED FACTS AND CIRCUMSTANCES CRITERIA IN THE FUTURE.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2TO SUPPORT THE NANAKULI HIGH AND INTERMEDIATE SCHOOL PERFORMING ARTS CENTER.
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0THE MAKUA GROUP
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EMORY FLETCHER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-29
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON-MICHAEL ROSCH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-12T13:43:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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