Malama Loko Ea Foundation FY2020 filing

Tax-deductible

Haleiwa, HI501(c)(3)Since 2009Foundations & GrantmakersEIN 27-1307663Revenue $585K in FY2020

On file with the IRSlokoea.org62-540b Kamehameha Highway, 96712-0000 · Haleiwa, HITax-exempt since Mar 2012Publicly supported — 509(a)(2)

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

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$84K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $370K a year · 28% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$84K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $222K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$45K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$585K
Spent
$492K
To programs
92%
Net assets
$635K
By yearFY2020–FY2025
Revenue
$585K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$585K
FY2021$671K
FY2022$1.2M
FY2023$1.5M
FY2024$1.6M
FY2025$2.4M
Expenses
$492K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$492K
FY2021$590K
FY2022$1.1M
FY2023$1.1M
FY2024$1.3M
FY2025$1.2M
Net assets
$635K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$635K
FY2021$715K
FY2022$780K
FY2023$1.3M
FY2024$1.7M
FY2025$2.9M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2012.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $453K Management & general 7% · $34K Fundraising 1% · $5K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $84K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$83,790Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
Director Thr
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A

Rae Decoito’s $93K as Executive Di is at the 24th percentile of top reported officer pay among 1690 $1–10M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rae Decoito$93,489$97,417$97,017$97,017$95,757$83,790

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Preserves Native Hawaiian culture through education, land care, and community building.

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Provided by the organization

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1 program · $453K · in their own filed words · FY2020
01

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.

$453Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$585K
Ln 12
Gifts and grantsLn 1h$573K
Fees for servicesLn 2g$11K
Other incomeLn 4–11$2K
Money outPt IX
$492K
Ln 25
Programscol B$453K
Managementcol C$34K
Fundraisingcol D$5K
Owns and owesPt X
$635K
net assets · Ln 32
Cash and savingsLn 1–2$362K
Total assetsLn 16$680K
LiabilitiesLn 26$45K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$573K
Government grantsLn 1e$182K
Fundraising eventsLn 1c$830
Fees for servicesLn 2g$11K
Other incomeLn 4–11$2K
Total revenueLn 12$585K
Assets in detailPt X, end of year
CashLn 1$362K
Cash and savings togetherLn 1–2$362K
Land, buildings, equipmentLn 10c$220K
Total assetsLn 16$680K
LiabilitiesLn 26$45K
Net assetsLn 32$635K
OperationsPt I, VI
EmployeesI 513
VolunteersI 61,013
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$308K$362K
Land, buildings, equipmentLn 10c$221K$220K
Total assetsLn 16$535K$680K
LiabilitiesLn 26$0$45K
Net assetsLn 32$535K$635K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$84K$50K$29K$4K
Other salaries and wagesLn 7$140K$140K
Other employee benefitsLn 9$32K$29K$2K$340
Payroll taxesLn 10$17K$14K$2K$321
Other fees for servicesLn 11g$114K$114K
Advertising and promotionLn 12$146$146
Office expensesLn 13$6K$6K
Information technologyLn 14$17K$17K
OccupancyLn 16$24K$24K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$594$594
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$43K$43K
Total functional expensesLn 25$492K$453K$34K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.4M$1.2M$1.2M$2.9M 990 PDF
FY2024 $1.6M$1.3M$325K$1.7M 990 PDF
FY2023 $1.5M$1.1M$439K$1.3M 990 PDF
FY2022 $1.2M$1.1M$65K$780K 990 PDF
FY2021 $671K$590K$80K$715K 990 PDF
FY2020 Viewing $585K$492K$93K$635K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $584,786 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $599,548$572,546
I-9 Program service revenuePrior year $51,415$10,542
I-10 Investment income$0
I-11 Other revenuePrior year $39,657$1,698
I-12 Total revenuePrior year $690,620$584,786
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $246,537$272,188
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $163,834$220,032
I-18 Total expensesPrior year $410,371$492,220
I-19 Revenue less expensesPrior year $280,249$92,566
Part VI · Governance 4 of 4 board members independent, 5 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $584,786 across 7 lines filed
Lines not itemized here account for −$487 of total revenue; see the IRS return.
VIII-1c Fundraising events$830
VIII-1e Government grants$182,166
VIII-1f All other contributions, gifts and grants$389,550
VIII-1h Total contributions, gifts and grants$572,546
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $10,542$10,542
VIII-8 Net income from fundraising events$2,185
VIII-12 Total revenueRelated to mission −$487 · Excluded from tax $10,542$584,786
Part IX · Statement of functional expenses $492,220 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $50,326 · Management $29,357 · Fundraising $4,194$83,877
IX-7 Other salaries and wagesPrograms $139,915$139,915
IX-9 Other employee benefitsPrograms $28,851 · Management $2,379 · Fundraising $340$31,570
IX-10 Payroll taxesPrograms $14,259 · Management $2,246 · Fundraising $321$16,826
IX-11g Other fees for servicesPrograms $113,884$113,884
IX-12 Advertising and promotionPrograms $146$146
IX-13 Office expensesPrograms $6,076$6,076
IX-14 Information technologyPrograms $17,374$17,374
IX-16 OccupancyPrograms $23,682$23,682
IX-17 TravelPrograms $3,566$3,566
IX-19 Conferences, conventions and meetingsPrograms $594$594
IX-22 Depreciation, depletion and amortizationPrograms $7,524$7,524
IX-23 InsurancePrograms $4,346$4,346
IX-24 Other expenses (24a–d)Programs $42,840$42,840
IX-25 Total functional expensesPrograms $453,383 · Management $33,982 · Fundraising $4,855$492,220
Part X · Balance sheet $679,922 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $307,728$362,282
X-3 Pledges and grants receivable$91,509
X-8 Inventories for sale or useStart of year $5,692$5,692
X-10c Land, buildings and equipment, netStart of year $221,213$220,439
X-16 Total assetsStart of year $534,633$679,922
X-24 Unsecured notes and loans payable$45,200
X-26 Total liabilitiesStart of year $0$45,200
X-27 Net assets without donor restrictionsStart of year $361,750$433,080
X-28 Net assets with donor restrictionsStart of year $172,883$201,642
X-32 Total net assets or fund balancesStart of year $534,633$634,722
X-33 Total liabilities and net assetsStart of year $534,633$679,922
Part XI · Reconciliation of net assets $634,722 net assets at year end
XI-1 Total revenue$584,786
XI-2 Total expenses$492,220
XI-3 Revenue less expenses$92,566
XI-4 Net assets at start of year$534,633
XI-9 Other changes in net assets$7,523
XI-10 Net assets at end of year$634,722

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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