Civic Intelligence

Malama Loko Ea Foundation

EIN 27-1307663 • 501(c)3 • Haleiwa, HI

Pub. 78 Eligible990-N Coverage

Profile

Our mission is to perpetuate the native hawaiian culture through education, land stewardship, and community building, while sustainably restoring our precious natural resources.

62-540b Kamehameha HighwayHaleiwa, HI 96712

www.lokoea.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $1M-$5M 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

86th percentile

33%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

78th percentile

33%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Up

$1,677,004

Up $308,581 (+23%) from 2023

Liabilities

Down

$5,165

Down $16,398 (-76%) from 2023

Net Assets

Up

$1,671,839

Up $324,979 (+24%) from 2023

Revenue

Up

$1,593,796

Up $66,311 (+4.3%) from 2023

Expenses

Up

$1,268,817

Up $180,044 (+17%) from 2023

Net Income

Down

$324,979

Down $113,733 (-26%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2015: $34,874Net Assets 2015: $34,8742015Assets 2016: $157,927Liabilities 2016: $0Net Assets 2016: $157,9272016Assets 2017: $234,227Liabilities 2017: $0Net Assets 2017: $234,2272017Assets 2018: $252,872Liabilities 2018: $0Net Assets 2018: $252,8722018Assets 2019: $534,633Liabilities 2019: $0Net Assets 2019: $534,6332019Assets 2020: $679,922Liabilities 2020: $45,200Net Assets 2020: $634,7222020Assets 2021: $714,745Liabilities 2021: -$304Net Assets 2021: $715,0492021Assets 2022: $784,221Liabilities 2022: $4,022Net Assets 2022: $780,1992022Assets 2023: $1,368,423Liabilities 2023: $21,563Net Assets 2023: $1,346,8602023Assets 2024: $1,677,004Liabilities 2024: $5,165Net Assets 2024: $1,671,8392024

Highlighted filing

2024

Assets$1,677,004
Liabilities$5,165
Net Assets$1,671,839

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $115,458Expenses 2015: $174,177Net Income 2015: -$58,7192015Revenue 2016: $407,115Expenses 2016: $284,062Net Income 2016: $123,0532016Revenue 2017: $428,597Expenses 2017: $352,297Net Income 2017: $76,3002017Revenue 2018: $435,713Expenses 2018: $417,799Net Income 2018: $17,9142018Revenue 2019: $690,620Expenses 2019: $410,371Net Income 2019: $280,2492019Revenue 2020: $584,786Expenses 2020: $492,220Net Income 2020: $92,5662020Revenue 2021: $670,739Expenses 2021: $590,413Net Income 2021: $80,3262021Revenue 2022: $1,160,241Expenses 2022: $1,095,091Net Income 2022: $65,1502022Revenue 2023: $1,527,485Expenses 2023: $1,088,773Net Income 2023: $438,7122023Revenue 2024: $1,593,796Expenses 2024: $1,268,817Net Income 2024: $324,9792024

Highlighted filing

2024

Revenue$1,593,796
Expenses$1,268,817
Net Income$324,979

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.0
Gross Receipts
$1,632,522
Mission and Program Overview

Mission

Our mission is to perpetuate the native hawaiian culture through education, land stewardship, and community building, while sustainably restoring our precious natural resources.

Perpetuate the native hawaiian culture through education, land stewardship, and community building, while sustainably restoring our precious natural resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$716,690$758,680▲ $41,990
Land, Buildings, and Equipment, Net$279,978$369,229▲ $89,251
Savings and Temporary Cash Investments$300,000$308,788▲ $8,788
Accounts Receivable$56,087$225,419▲ $169,332
Inventories for Sale or Use$8,381$8,938▲ $557
Prepaid Expenses and Deferred Charges$5,962$4,625▼ $1,337
Total Assets$1,368,423$1,677,004▲ $308,581
Other Assets Total$1,325$1,325→ $0
Liabilities
Accounts Payable and Accrued Expenses$21,563$5,165▼ $16,398
Total Liabilities$21,563$5,165▼ $16,398
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$839,096$929,960▲ $90,864
Net Assets With Donor Restrictions$507,764$741,879▲ $234,115
Total Net Assets Fund Balance$1,346,860$1,671,839▲ $324,979
Total Liabilities and Net Assets / Fund Balance$1,368,423$1,677,004▲ $308,581

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$272,972$119,116$392,088
Leasehold Improvements$96,257$10,017$106,274
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rae DecoitoExecutive DiFT$97,417$12,025$109,442

Board Members and Trustees

NameTitle
Cariann Ah LooChair
Darius WorthingtonVice Chair
Rochelle LeeSecretary
Sean SasakiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,401,736
Program Service Revenue
$205,128
Investment Income
$8,788
Other Revenue
$-21,856
All Other Contributions
$702,919
Change in Net Assets
$324,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$738,783
Other Expenses$530,034
Total Fundraising Expense$17,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$484,876--$484,876
Fees for Services Other$296,886--$296,886
Payroll Taxes$102,320$2,591$1,111$106,022
Current Officers, Directors, Trustees, and Key Employees$48,708$34,096$14,613$97,417
Other Employee Benefits$44,456$4,209$1,803$50,468
Depreciation Depletion$40,955--$40,955
Occupancy$26,626--$26,626
Insurance$10,084$3,761-$13,845
Travel$10,061--$10,061
Office Expenses$9,996--$9,996
Advertising$4,223--$4,223
Information Technology$4,015--$4,015
Conferences and Meetings-$1,816-$1,816
Other Expenses$695--$695
Total Functional Expenses$1,204,817$46,473$17,527$1,268,817
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$37,094
Fundraising Gross Income$2,489
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hoolaulea$72,639$2,489$37,094$-34,605
Total Events$72,639$2,489$37,094$-34,605
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
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 11B

Board reviews and approved the tax return before it is filed with the internal revenue service.

Form 990, Page 6, Part VI, Line 19

Documents made available upon request.

Filing and Contact Details

Filer

Filer Name
Malama Loko Ea Foundation
EIN
27-1307663
Phone
8086373232
Address
62-540B KAMEHAMEHA HIGHWAY, HALEIWA, HI 96712

Signing Officer

Name
Rae Decoito
Title
Executive Director
Phone
8086373232
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rae Decoito
Formed
2009
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
4
Employees
12
Volunteers
1,209

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

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

Kupuohi education program overview: strives to teach students pre-k to post college, about sustainability, science, language arts, hawaiian culture, and land-stewardship with exciting hands-on, experiential activities. Our goal is to inspire students to learn about and care for their environment while developing their sense of place. Kulaiwi nani restoration overview: in-person community workdays with limited group capacities, adhering to cdc safety guidelines for covid. Volunteers assist with restoration and maintenance activities focusing on auwai kai and makaha maintenance, and invasive plant and fish species removal. Kaiaulu (community) programs overview: mlef continued its partnership with the north shore food bank to serve those most impacted by covid in our surrounding community. Mlef provide monthly food from its community imu to distribute hot meals once-a-month during the north shore food bank's food distribution at kaiaka park. Kumu ikena overview: mlef also continued to hold our community outreach and cultural classes (kumu ikena) to bring cultural awareness to our community and community partners through teaching native hawaiian traditions and practices. Mlef hosts bi-monthly community cultural workshops on topics from lauhala weaving, la`aulapa`au, imu building and cooking, all about kalo, and more. We also started building our traditional native hawaiian hale (thatched house) that will be our future site for hosting future kumu ikena classes and events.

Form 990, Part IX, Line 11G

OTHER 296,886 0 0

Form 990, Part XI, Line 9

Cash to accrual adjustment 0

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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/Form990ScheduleAPartVIGrp/ExplanationTxt0NET INCOME FROM FUNDRAISING EVENTS 134,952
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KUPUOHI EDUCATION PROGRAM OVERVIEW: STRIVES TO TEACH STUDENTS PRE-K TO POST COLLEGE, ABOUT SUSTAINABILITY, SCIENCE, LANGUAGE ARTS, HAWAIIAN CULTURE, AND LAND-STEWARDSHIP WITH EXCITING HANDS-ON, EXPERIENTIAL ACTIVITIES. OUR GOAL IS TO INSPIRE STUDENTS TO LEARN ABOUT AND CARE FOR THEIR ENVIRONMENT WHILE DEVELOPING THEIR SENSE OF PLACE. KULAIWI NANI RESTORATION OVERVIEW: IN-PERSON COMMUNITY WORKDAYS WITH LIMITED GROUP CAPACITIES, ADHERING TO CDC SAFETY GUIDELINES FOR COVID. VOLUNTEERS ASSIST WITH RESTORATION AND MAINTENANCE ACTIVITIES FOCUSING ON AUWAI KAI AND MAKAHA MAINTENANCE, AND INVASIVE PLANT AND FISH SPECIES REMOVAL. KAIAULU (COMMUNITY) PROGRAMS OVERVIEW: MLEF CONTINUED ITS PARTNERSHIP WITH THE NORTH SHORE FOOD BANK TO SERVE THOSE MOST IMPACTED BY COVID IN OUR SURROUNDING COMMUNITY. MLEF PROVIDE MONTHLY FOOD FROM ITS COMMUNITY IMU TO DISTRIBUTE HOT MEALS ONCE-A-MONTH DURING THE NORTH SHORE FOOD BANK'S FOOD DISTRIBUTION AT KAIAKA PARK. KUMU IKENA OVERVIEW: MLEF ALSO CONTINUED TO HOLD OUR COMMUNITY OUTREACH AND CULTURAL CLASSES (KUMU IKENA) TO BRING CULTURAL AWARENESS TO OUR COMMUNITY AND COMMUNITY PARTNERS THROUGH TEACHING NATIVE HAWAIIAN TRADITIONS AND PRACTICES. MLEF HOSTS BI-MONTHLY COMMUNITY CULTURAL WORKSHOPS ON TOPICS FROM LAUHALA WEAVING, LA`AULAPA`AU, IMU BUILDING AND COOKING, ALL ABOUT KALO, AND MORE. WE ALSO STARTED BUILDING OUR TRADITIONAL NATIVE HAWAIIAN HALE (THATCHED HOUSE) THAT WILL BE OUR FUTURE SITE FOR HOSTING FUTURE KUMU IKENA CLASSES AND EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS AND APPROVED THE TAX RETURN BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER 296,886 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CASH TO ACCRUAL ADJUSTMENT 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0RAE DECOITO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08086373232
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MALAMA LOKO EA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0MALA
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST STE C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
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ReturnHeader/PreparerPersonGrp/PhoneNum08085221042
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02025-07-21T18:05:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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