Civic Intelligence

Malama Kula

EIN 93-4177423 • 501(c)3 • Kula, HI

NTEE S20

Profile

Our mission is to foster community, provide service and support, safeguard our residents against natural disaster, and empower,educate,inform, and nurture the town and residents of kula. Our website is a great representation of what we do for the kula community.

PO Box 1134Kula, HI 96790

malamakula.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

Higher debt load relative to assets than 65% of similar nonprofits.

NTEE S20 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.00x

Higher debt load relative to revenue than 66% of similar nonprofits.

NTEE S20 • <$500k nonprofits • Source year 2024

Net Margin

76th percentile

41%

Higher net margin than 76% of similar nonprofits.

NTEE S20 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$64,007

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

NTEE S20 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$123,441

No earlier filing loaded for comparison.

Liabilities

$111

No earlier filing loaded for comparison.

Net Assets

$123,330

No earlier filing loaded for comparison.

Revenue

$303,970

No earlier filing loaded for comparison.

Expenses

$180,640

No earlier filing loaded for comparison.

Net Income

$123,330

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2024: $123,441Liabilities 2024: $111Net Assets 2024: $123,3302024

Highlighted filing

2024

Assets$123,441
Liabilities$111
Net Assets$123,330

Operations Trend

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

$400K$300K$200K$100K$0Revenue 2024: $303,970Expenses 2024: $180,640Net Income 2024: $123,3302024

Highlighted filing

2024

Revenue$303,970
Expenses$180,640
Net Income$123,330

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.0
Gross Receipts
$303,970
Mission and Program Overview

Mission

Our mission is to foster community, provide service and support, safeguard our residents against natural disaster, and empower,educate,inform, and nurture the town and residents of kula. Our website is a great representation of what we do for the kula community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$113,521-
Land, Buildings, and Equipment, Net-$9,920-
Total Assets$0$123,441▲ $123,441
Liabilities
Accounts Payable and Accrued Expenses-$111-
Total Liabilities$0$111▲ $111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$123,330-
Total Net Assets Fund Balance$0$123,330▲ $123,330
Total Liabilities and Net Assets / Fund Balance$0$123,441▲ $123,441

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,920$1,486$11,406
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kyle EllisonTreasurer/ceFT$64,007$64,007

Board Members and Trustees

NameTitle
Deborah FordPresident
Paula AmbreSecretary
Scott MartinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$303,293
Program Service Revenue
$0
Investment Income
$677
Other Revenue
$0
All Other Contributions
$303,293
Change in Net Assets
$123,330
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,253
Salaries, Compensation, and Employee Benefits$69,387
Total Fundraising Expense$5,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$81,642$1,056-$82,698
Current Officers, Directors, Trustees, and Key Employees$51,205$9,601$3,200$64,006
Payroll Taxes$4,305$807$269$5,381
Insurance$3,263$683-$3,946
Fees for Services Accounting-$3,000-$3,000
Other Expenses$1,932$644-$2,576
Advertising--$1,607$1,607
Depreciation Depletion$1,485--$1,485
Office Expenses-$1,141-$1,141
Occupancy$753--$753
All Other Expenses$212--$212
Fees for Services Legal-$158-$158
Total Functional Expenses$158,474$17,090$5,076$180,640
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 11B

Board members review and approve the form 990 prior to filing.

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

Board members have a duty to disclose any actual or possible conflict of interest. The board will discuss all materials facts and circumstances to determine if a conflict is present. If a conflict has been identified, the interetsed person may make a presentation to the entire board of directors, but must then recuse themselves from the remainder of the meeting devoted to further discussion and voting on that subject matter.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director is determined by independent members of the board of directors, based on an annual review and survey of comparable data

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available upon request.

Filing and Contact Details

Filer

Filer Name
Malama Kula
EIN
93-4177423
Phone
8082643005
Address
PO BOX 1134, KULA, HI 96790

Signing Officer

Name
Kyle Ellison
Title
Treasurer/CEO
Phone
8082643005
Signed
2025-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kyle Ellison
Formed
2024
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
3
Employees
1
Volunteers
650

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission is to foster community, provide service and support, safeguard our residents against natural disaster, and empower,educate,inform, and nurture the town and residents of kula. Our website is a great representation of what we do for the kula community.

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

Other program activities include the following: kupuna curbside green waste pickup over 25% of kula is over the age of 60, and they either don't have access to a truck, or no longer have the physical strength that's required to fire-harden their homes. In an effort to help our resident kupuna, malama kula provides regular curbside green waste pickup. Kula community work days malama kula hosts regular community work days in kula, which give volunteers the chance to give back and serve our kula community. From caretaking properties that were damaged in the fire, to removing invasive species of weeds and replanting with native plants, these events provide a hands on opportunity to help our residents and neighbors. Kula fire detection cameras were committed to keeping our community safe, which is why we installed kulas first ai-enabled, fire detection cameras, which will issue alerts to mfd whenever smoke is detected. Kula curbside recycling free, weekly curbside recycling for hi-5 beverage containers infrastructure advocacy overhead utility lines; our aging, inadequate water supply; long delays in repairing our roads. Were here to advocate for our kula community in addressingand advancingour need for better infrastructure. Air, soil, and human health testing in response to damage from the kula fire, malama kula is helping provide funding for independent analysis of air, soil, and human health samples for residents near the affected burn zone. Kula community events malama kula hosts regular community events such as our mana'o on the mountain neighborhood potluck and speaker series, as a way of building community resilience and educating our neighbors about kula.

Form 990, Part IX, Line 11G

Land clearing 81,642 0 0 payroll services 0 1,056 0 total 81,642 1,056 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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IRS990/ProgSrvcAccomActy2Grp/Desc0KULA DISASTER AND FIRE RELIEF FROM DAY 1 OF THE KULA FIRE, THE MALAMA KULA TEAM HAS HAD BOOTS ON THE GROUND, RALLYING TO HELP OUR NEIGHBORS. WERE COMMITTED TO OFFERING THAT SAME SUPPORT IN THE EVENT OF FUTURE DISASTERS. ACTIVITIES AND SUPPORT HAVE INCLUDED THE TRUCKING AWAY OF BURNED DEBRIS, THE RESTORATION OF BURNED PROPERTIES, ASSISTING LANDOWNERS WITH DAMAGE TO INFRASTRUCTURE, AND AID IN NAVIGATING THE REBUILD PROCESS, WHEREVER SUPPORT IS NEEDED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FIRE FUEL REDUCATON AND CONVERSION REDUCING KULA'S FUEL LOAD IS ONE OF OUR TOP PRIORITIES, AND WE'RE HELPING NEIGHBORHOODS ESTABLISH FIREBREAKS AND REDUCE DANGEROUS FUELS ON THE GROUND AND IN GULCHES. NUMEROUS OFFICIAL DOCUMENTS, INCLUDING THE 2016 COMMUNITY WILDFIRE PREVENTION PLAN FOR UPCOUNTRY, IDENTIFY ABUNDANT FUEL AS ONE OF KULA'S TOP HAZARDS. UNFORTUNATELY, THERE SEEMS TO BE A BOTTLENECK IN IMPLEMENTATION, SO MALAMA KULA IS TAKING THE RECOMMENDED STEPS AND TURNING THEM INTO ACTION. AS AN ADDED BENEFIT, WOOD CHIPS CREATED FROM REMOVING DRY FUELS ARE DISTRIBUTED WITHIN THE KULA COMMUNITY FOR EROSION CONTROL, SOIL RETENTION, SUPPRESSION OF INVASIVE PLANT SPECIES, AND IMPROVED MOISTURE RETENTION IN THE LANDSCAPE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM ACTIVITIES INCLUDE THE FOLLOWING: KUPUNA CURBSIDE GREEN WASTE PICKUP OVER 25% OF KULA IS OVER THE AGE OF 60, AND THEY EITHER DON'T HAVE ACCESS TO A TRUCK, OR NO LONGER HAVE THE PHYSICAL STRENGTH THAT'S REQUIRED TO FIRE-HARDEN THEIR HOMES. IN AN EFFORT TO HELP OUR RESIDENT KUPUNA, MALAMA KULA PROVIDES REGULAR CURBSIDE GREEN WASTE PICKUP. KULA COMMUNITY WORK DAYS MALAMA KULA HOSTS REGULAR COMMUNITY WORK DAYS IN KULA, WHICH GIVE VOLUNTEERS THE CHANCE TO GIVE BACK AND SERVE OUR KULA COMMUNITY. FROM CARETAKING PROPERTIES THAT WERE DAMAGED IN THE FIRE, TO REMOVING INVASIVE SPECIES OF WEEDS AND REPLANTING WITH NATIVE PLANTS, THESE EVENTS PROVIDE A HANDS ON OPPORTUNITY TO HELP OUR RESIDENTS AND NEIGHBORS. KULA FIRE DETECTION CAMERAS WERE COMMITTED TO KEEPING OUR COMMUNITY SAFE, WHICH IS WHY WE INSTALLED KULAS FIRST AI-ENABLED, FIRE DETECTION CAMERAS, WHICH WILL ISSUE ALERTS TO MFD WHENEVER SMOKE IS DETECTED. KULA CURBSIDE RECYCLING FREE, WEEKLY CURBSIDE RECYCLING FOR HI-5 BEVERAGE CONTAINERS INFRASTRUCTURE ADVOCACY OVERHEAD UTILITY LINES; OUR AGING, INADEQUATE WATER SUPPLY; LONG DELAYS IN REPAIRING OUR ROADS. WERE HERE TO ADVOCATE FOR OUR KULA COMMUNITY IN ADDRESSINGAND ADVANCINGOUR NEED FOR BETTER INFRASTRUCTURE. AIR, SOIL, AND HUMAN HEALTH TESTING IN RESPONSE TO DAMAGE FROM THE KULA FIRE, MALAMA KULA IS HELPING PROVIDE FUNDING FOR INDEPENDENT ANALYSIS OF AIR, SOIL, AND HUMAN HEALTH SAMPLES FOR RESIDENTS NEAR THE AFFECTED BURN ZONE. KULA COMMUNITY EVENTS MALAMA KULA HOSTS REGULAR COMMUNITY EVENTS SUCH AS OUR MANA'O ON THE MOUNTAIN NEIGHBORHOOD POTLUCK AND SPEAKER SERIES, AS A WAY OF BUILDING COMMUNITY RESILIENCE AND EDUCATING OUR NEIGHBORS ABOUT KULA.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION IS TO FOSTER COMMUNITY, PROVIDE SERVICE AND SUPPORT, SAFEGUARD OUR RESIDENTS AGAINST NATURAL DISASTER, AND EMPOWER,EDUCATE,INFORM, AND NURTURE THE TOWN AND RESIDENTS OF KULA. OUR WEBSITE IS A GREAT REPRESENTATION OF WHAT WE DO FOR THE KULA COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAM ACTIVITIES INCLUDE THE FOLLOWING: KUPUNA CURBSIDE GREEN WASTE PICKUP OVER 25% OF KULA IS OVER THE AGE OF 60, AND THEY EITHER DON'T HAVE ACCESS TO A TRUCK, OR NO LONGER HAVE THE PHYSICAL STRENGTH THAT'S REQUIRED TO FIRE-HARDEN THEIR HOMES. IN AN EFFORT TO HELP OUR RESIDENT KUPUNA, MALAMA KULA PROVIDES REGULAR CURBSIDE GREEN WASTE PICKUP. KULA COMMUNITY WORK DAYS MALAMA KULA HOSTS REGULAR COMMUNITY WORK DAYS IN KULA, WHICH GIVE VOLUNTEERS THE CHANCE TO GIVE BACK AND SERVE OUR KULA COMMUNITY. FROM CARETAKING PROPERTIES THAT WERE DAMAGED IN THE FIRE, TO REMOVING INVASIVE SPECIES OF WEEDS AND REPLANTING WITH NATIVE PLANTS, THESE EVENTS PROVIDE A HANDS ON OPPORTUNITY TO HELP OUR RESIDENTS AND NEIGHBORS. KULA FIRE DETECTION CAMERAS WERE COMMITTED TO KEEPING OUR COMMUNITY SAFE, WHICH IS WHY WE INSTALLED KULAS FIRST AI-ENABLED, FIRE DETECTION CAMERAS, WHICH WILL ISSUE ALERTS TO MFD WHENEVER SMOKE IS DETECTED. KULA CURBSIDE RECYCLING FREE, WEEKLY CURBSIDE RECYCLING FOR HI-5 BEVERAGE CONTAINERS INFRASTRUCTURE ADVOCACY OVERHEAD UTILITY LINES; OUR AGING, INADEQUATE WATER SUPPLY; LONG DELAYS IN REPAIRING OUR ROADS. WERE HERE TO ADVOCATE FOR OUR KULA COMMUNITY IN ADDRESSINGAND ADVANCINGOUR NEED FOR BETTER INFRASTRUCTURE. AIR, SOIL, AND HUMAN HEALTH TESTING IN RESPONSE TO DAMAGE FROM THE KULA FIRE, MALAMA KULA IS HELPING PROVIDE FUNDING FOR INDEPENDENT ANALYSIS OF AIR, SOIL, AND HUMAN HEALTH SAMPLES FOR RESIDENTS NEAR THE AFFECTED BURN ZONE. KULA COMMUNITY EVENTS MALAMA KULA HOSTS REGULAR COMMUNITY EVENTS SUCH AS OUR MANA'O ON THE MOUNTAIN NEIGHBORHOOD POTLUCK AND SPEAKER SERIES, AS A WAY OF BUILDING COMMUNITY RESILIENCE AND EDUCATING OUR NEIGHBORS ABOUT KULA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST. THE BOARD WILL DISCUSS ALL MATERIALS FACTS AND CIRCUMSTANCES TO DETERMINE IF A CONFLICT IS PRESENT. IF A CONFLICT HAS BEEN IDENTIFIED, THE INTERETSED PERSON MAY MAKE A PRESENTATION TO THE ENTIRE BOARD OF DIRECTORS, BUT MUST THEN RECUSE THEMSELVES FROM THE REMAINDER OF THE MEETING DEVOTED TO FURTHER DISCUSSION AND VOTING ON THAT SUBJECT MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS, BASED ON AN ANNUAL REVIEW AND SURVEY OF COMPARABLE DATA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LAND CLEARING 81,642 0 0 PAYROLL SERVICES 0 1,056 0 TOTAL 81,642 1,056 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0123330
IRS990/TotalOtherProgSrvcExpenseAmt011770
IRS990/TotalProgramServiceExpensesAmt0158474
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0303970
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IRS990/USAddress/AddressLine1Txt0PO BOX 1134
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KYLE ELLISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08082643005
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MALAMA KULA
ReturnHeader/Filer/BusinessNameControlTxt0MALA
ReturnHeader/Filer/EIN0934177423
ReturnHeader/Filer/PhoneNum08082643005
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1134
ReturnHeader/Filer/USAddress/CityNm0KULA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02025-10-02T12:10:11-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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