Civic Intelligence

Malama Loko Ea Foundation

990 • Fiscal year 2022 • EIN 27-1307663

Jan 01, 2022 to Dec 31, 2022 • Filed on May 02, 2023

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

26th percentile

0.01x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

48th percentile

5.6%

Higher net margin than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

72nd percentile

$108,962

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

66th percentile

9.7%

Faster asset growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

87th percentile

73%

Faster revenue growth than 87% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$784,221

Up $69,476 (+9.7%) from 2021

Net Assets

Up

$780,199

Up $65,150 (+9.1%) from 2021

Liabilities

Up

$4,022

Up $4,326 (+1423%) from 2021

Revenue

Up

$1,160,241

Up $489,502 (+73%) from 2021

Expenses

Up

$1,095,091

Up $504,678 (+85%) from 2021

Net Income

Down

$65,150

Down $15,176 (-19%) from 2021

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

2022

Assets$784,221
Liabilities$4,022
Net Assets$780,199

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

2022

Revenue$1,160,241
Expenses$1,095,091
Net Income$65,150
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 2, 2023
Return Version
2022v5.0
Gross Receipts
$1,166,061
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$300,071$552,501▲ $252,430
Land, Buildings, and Equipment, Net$223,971$220,470▼ $3,501
Pledges and Grants Receivable$185,011--
Inventories for Sale or Use$5,692$8,381▲ $2,689
Prepaid Expenses and Deferred Charges-$1,544-
Total Assets$714,745$784,221▲ $69,476
Other Assets Total-$1,325-
Liabilities
Accounts Payable and Accrued Expenses$-304$4,022▲ $4,326
Total Liabilities$-304$4,022▲ $4,326
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$513,423$576,105▲ $62,682
Net Assets With Donor Restrictions$201,626$204,094▲ $2,468
Total Net Assets Fund Balance$715,049$780,199▲ $65,150
Total Liabilities and Net Assets / Fund Balance$714,745$784,221▲ $69,476

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$220,470$55,583$276,053
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rae DecoitoExecutive DiFT$97,017$11,945$108,962

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,084,473
Program Service Revenue
$60,609
Investment Income
$0
Other Revenue
$15,159
All Other Contributions
$466,445
Change in Net Assets
$65,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$548,382
Salaries, Compensation, and Employee Benefits$546,709
Total Fundraising Expense$17,451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$329,189--$329,189
Fees for Services Other$316,229--$316,229
Current Officers, Directors, Trustees, and Key Employees$48,508$33,956$14,553$97,017
Payroll Taxes$73,339$2,581$1,106$77,026
Occupancy$46,714--$46,714
Other Employee Benefits$37,504$4,181$1,792$43,477
Depreciation Depletion$25,597--$25,597
Information Technology$17,094--$17,094
Travel$11,785--$11,785
Other Expenses$11,706--$11,706
Insurance$7,377--$7,377
Office Expenses$6,949--$6,949
Advertising$3,305--$3,305
Conferences and Meetings$1,528--$1,528
Interest$134--$134
Total Functional Expenses$1,036,922$40,718$17,451$1,095,091
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$275
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 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
2023-05-02
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
15
Volunteers
5,996

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: since the start of covid in 2020, many of our educational programs have been revamped to include virtual learning platform components that are engaging and rigorous. In 2021, some educational groups were able to make in-person visits to loko ea for our aina based curricula focused on fishpond ecology, fishpond traditions, and natural resource management. Student groups continued to engage in both virtual and hands-on learning experiences for students ranging from pre-k to university levels. We continued to provide lessons and planting kits for students who visited loko ea both online and in-person. Kulaiwi nani restoration overview: malama loko ea foundation (mlef) restarted 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: in 2021, 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 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. In 2021, mlef began hosting 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 316,229 0 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KUPUOHI EDUCATION PROGRAM OVERVIEW: SINCE THE START OF COVID IN 2020, MANY OF OUR EDUCATIONAL PROGRAMS HAVE BEEN REVAMPED TO INCLUDE VIRTUAL LEARNING PLATFORM COMPONENTS THAT ARE ENGAGING AND RIGOROUS. IN 2021, SOME EDUCATIONAL GROUPS WERE ABLE TO MAKE IN-PERSON VISITS TO LOKO EA FOR OUR AINA BASED CURRICULA FOCUSED ON FISHPOND ECOLOGY, FISHPOND TRADITIONS, AND NATURAL RESOURCE MANAGEMENT. STUDENT GROUPS CONTINUED TO ENGAGE IN BOTH VIRTUAL AND HANDS-ON LEARNING EXPERIENCES FOR STUDENTS RANGING FROM PRE-K TO UNIVERSITY LEVELS. WE CONTINUED TO PROVIDE LESSONS AND PLANTING KITS FOR STUDENTS WHO VISITED LOKO EA BOTH ONLINE AND IN-PERSON. KULAIWI NANI RESTORATION OVERVIEW: MALAMA LOKO EA FOUNDATION (MLEF) RESTARTED 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: IN 2021, 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 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. IN 2021, MLEF BEGAN HOSTING 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.
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAE DECOITO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08086373232
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-02
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
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085221042
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02023-05-12T22:08:07-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RAE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DECOITO
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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