Civic Intelligence

Malama Loko Ea Foundation

990 • Fiscal year 2020 • EIN 27-1307663

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 03, 2021

62-540b Kamehameha HighwayHaleiwa, HI 96712

(808) 637-3232

Siviq Scores

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

Liabilities / Assets

54th percentile

0.07x

Higher debt load relative to assets than 54% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.08x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

85th percentile

$90,589

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

73rd percentile

27%

Faster asset growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

32nd percentile

-15%

Faster revenue growth than 32% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$679,922

Up $145,289 (+27%) from 2019

Net Assets

Up

$634,722

Up $100,089 (+19%) from 2019

Liabilities

Up

$45,200

Up $45,200 from 2019

Revenue

Down

$584,786

Down $105,834 (-15%) from 2019

Expenses

Up

$492,220

Up $81,849 (+20%) from 2019

Net Income

Down

$92,566

Down $187,683 (-67%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$679,922
Liabilities$45,200
Net Assets$634,722

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$584,786
Expenses$492,220
Net Income$92,566
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 3, 2021
Return Version
2020v4.0
Gross Receipts
$595,839
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.

Mission is to 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$307,728$362,282▲ $54,554
Land, Buildings, and Equipment, Net$221,213$220,439▼ $774
Pledges and Grants Receivable-$91,509-
Inventories for Sale or Use$5,692$5,692→ $0
Total Assets$534,633$679,922▲ $145,289
Liabilities
Unsecured Notes Loans Payable-$45,200-
Total Liabilities$0$45,200▲ $45,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$361,750$433,080▲ $71,330
Net Assets With Donor Restrictions$172,883$201,642▲ $28,759
Total Net Assets Fund Balance$534,633$634,722▲ $100,089
Total Liabilities and Net Assets / Fund Balance$534,633$679,922▲ $145,289

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$220,439$13,504$233,943
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rae DecoitoExecutive DiFT$83,790$6,799$90,589

Board Members and Trustees

NameTitle
James EstoresPresident
Doreen RobagoDirector
Kalani FrondaDirector Thr
Rowena EstoresSecretary/tr
Benson LeeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$572,546
Program Service Revenue
$10,542
Investment Income
$0
Other Revenue
$1,698
All Other Contributions
$389,550
Change in Net Assets
$92,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$272,188
Other Expenses$220,032
Total Fundraising Expense$4,855
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,915--$139,915
Fees for Services Other$113,884--$113,884
Current Officers, Directors, Trustees, and Key Employees$50,326$29,357$4,194$83,877
Other Expenses$42,840--$42,840
Other Employee Benefits$28,851$2,379$340$31,570
Occupancy$23,682--$23,682
Information Technology$17,374--$17,374
Payroll Taxes$14,259$2,246$321$16,826
Depreciation Depletion$7,524--$7,524
Office Expenses$6,076--$6,076
Insurance$4,346--$4,346
Travel$3,566--$3,566
Conferences and Meetings$594--$594
Advertising$146--$146
Total Functional Expenses$453,383$33,982$4,855$492,220
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,274
Fundraising Direct Expenses$10,089
Professional Fundraising Fees$0
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 2

James estores rowena estores president sec/treas married

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
2021-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rae Decoito
Formed
2009
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
9
Volunteers
500

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: educational programs conducted throughout the year serviced public and private schools classes with students ranging from pre-k to university students. The aina based curricula is focused on fishpond ecology, fishpond traditions, and natural resource management. Students engage in hand-on science utilizing loko ea as a living learning laboratory. Students experience meaningful science- based outdoor learning while initiating a sense of place and stewardship creating life-long learners and stewards. Kulaiwi nani restoration overview: mlef host monthly community workdays, which allows volunteers to assist in the restoration, as well as maintenance activities. Stewardship activities focused on each of the 3 fish ponds, as well as maintaining and cleaning the auwai kai and makahas. Stewardship activities included the removal of invasive plant and fish species and sand removal from the auwai kai. In addition due to covid-19, malama loko ea foundation added an educational virtual learning experience since schools were shut down and teachers still wanted to "teachable" format to use with their classes. Malama loko ea foundation also added community engagement via a community imu in partnership with kaiaulu shore food bank to serve those most impacted by covid. Finally, malama loko ea foundation provided outreach and cultural classes to the waialua community (ohana).

Form 990, Part IX, Line 11G

113,884 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 7,523

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KUPUOHI EDUCATION PROGRAM OVERVIEW: EDUCATIONAL PROGRAMS CONDUCTED THROUGHOUT THE YEAR SERVICED PUBLIC AND PRIVATE SCHOOLS CLASSES WITH STUDENTS RANGING FROM PRE-K TO UNIVERSITY STUDENTS. THE AINA BASED CURRICULA IS FOCUSED ON FISHPOND ECOLOGY, FISHPOND TRADITIONS, AND NATURAL RESOURCE MANAGEMENT. STUDENTS ENGAGE IN HAND-ON SCIENCE UTILIZING LOKO EA AS A LIVING LEARNING LABORATORY. STUDENTS EXPERIENCE MEANINGFUL SCIENCE- BASED OUTDOOR LEARNING WHILE INITIATING A SENSE OF PLACE AND STEWARDSHIP CREATING LIFE-LONG LEARNERS AND STEWARDS. KULAIWI NANI RESTORATION OVERVIEW: MLEF HOST MONTHLY COMMUNITY WORKDAYS, WHICH ALLOWS VOLUNTEERS TO ASSIST IN THE RESTORATION, AS WELL AS MAINTENANCE ACTIVITIES. STEWARDSHIP ACTIVITIES FOCUSED ON EACH OF THE 3 FISH PONDS, AS WELL AS MAINTAINING AND CLEANING THE AUWAI KAI AND MAKAHAS. STEWARDSHIP ACTIVITIES INCLUDED THE REMOVAL OF INVASIVE PLANT AND FISH SPECIES AND SAND REMOVAL FROM THE AUWAI KAI. IN ADDITION DUE TO COVID-19, MALAMA LOKO EA FOUNDATION ADDED AN EDUCATIONAL VIRTUAL LEARNING EXPERIENCE SINCE SCHOOLS WERE SHUT DOWN AND TEACHERS STILL WANTED TO "TEACHABLE" FORMAT TO USE WITH THEIR CLASSES. MALAMA LOKO EA FOUNDATION ALSO ADDED COMMUNITY ENGAGEMENT VIA A COMMUNITY IMU IN PARTNERSHIP WITH KAIAULU SHORE FOOD BANK TO SERVE THOSE MOST IMPACTED BY COVID. FINALLY, MALAMA LOKO EA FOUNDATION PROVIDED OUTREACH AND CULTURAL CLASSES TO THE WAIALUA COMMUNITY (OHANA).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JAMES ESTORES ROWENA ESTORES PRESIDENT SEC/TREAS MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS AND APPROVED THE TAX RETURN BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4113,884 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 7,523
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0RAE DECOITO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MALAMA LOKO EA FOUNDATION
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST STE C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
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ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02021-10-06T12:52:35-05:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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