philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Malama Loko Ea Foundation FY2021 filing

Tax-deductible

Haleiwa, HI501(c)(3)Since 2009Foundations & Grantmakers EIN 27-1307663Revenue $671K in FY2021

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

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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.
93¢ of each $1 spent went to programs.
$96K 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

FY2021 · 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
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$96K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 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
−$304
-0.04% of total assets
Looks good: liabilities are -0% 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
$671K
+15% vs prior year
Spent
$590K
To programs
93%
Net assets
$715K
By yearFY2020–FY2025
Revenue
$671K
FY2021▲ +15%
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
$590K
FY2021▲ +20%
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
$715K
FY2021▲ +13%
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 FY2021 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2021 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

93 cents of each dollar spent went to programs.

Program services 93% · $546K Management & general 7% · $39K Fundraising 1% · $6K

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

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $96K paid to officers and key staff.

Part VII, Section A · reportable compensation
Rae Decoito
Executive Di
$95,757Pt VII · Sec A
Darius Worthington
V. Chair Sin
$0Pt VII · Sec A
Sean Sasaki
Sec Since 10
$0Pt VII · Sec A
Rochelle Lee
Treas Since
$0Pt VII · Sec A
Cariann Ahloo
Chair Since
$0Pt VII · Sec A
Benson Lee
Vice Pres Th
$0Pt VII · Sec A
Rowena Estores
Sec/Treas T
$0Pt VII · Sec A
Doreen Robago
Director Thr
$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.

See Malama Loko Ea Foundation executive salaries →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Malama Loko Ea Foundation

Tap to ask. Malama Loko Ea Foundation sees how many people are interested.

Your first name shows with your question. Malama Loko Ea Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $546K · in their own filed words · FY2021
01

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…

$546Kprogram 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
Trustees of the Estate of Bernice Pauahi Bishop DBA Kamehameha SchoolsFY2024$119K
Historic Hawaii FoundationFY2024$38K
Amalgamated Charitable Foundation INCFY2024$35K
First Nations Development InstituteFY2024$10K
Council for Native Hawaiian AdvancementFY2024$10K
Altres FoundationFY2024$10K
Total grants receivedfrom 6 funders$222K
See all 6 funders →

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$671K
Ln 12
Gifts and grantsLn 1h$625K
Fees for servicesLn 2g$43K
Other incomeLn 4–11$3K
Money outPt IX
$590K
Ln 25
Programscol B$546K
Managementcol C$39K
Fundraisingcol D$6K
Owns and owesPt X
$715K
net assets · Ln 32
Cash and savingsLn 1–2$300K
Total assetsLn 16$715K
LiabilitiesLn 26−$304
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$625K
Government grantsLn 1e$297K
Fundraising eventsLn 1c$35
Fees for servicesLn 2g$43K
Other incomeLn 4–11$3K
Total revenueLn 12$671K
Assets in detailPt X, end of year
CashLn 1$300K
Cash and savings togetherLn 1–2$300K
Land, buildings, equipmentLn 10c$224K
Total assetsLn 16$715K
LiabilitiesLn 26−$304
Net assetsLn 32$715K
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 FY21End FY21
Cash and savingsLn 1–2$362K$300K
Land, buildings, equipmentLn 10c$220K$224K
Total assetsLn 16$680K$715K
LiabilitiesLn 26$45K−$304
Net assetsLn 32$635K$715K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$500$500
Pay of current officers, directors and key staffLn 5$96K$57K$34K$5K
Other salaries and wagesLn 7$215K$215K
Other employee benefitsLn 9$34K$31K$3K$365
Payroll taxesLn 10$40K$37K$3K$366
Other fees for servicesLn 11g$74K$74K
Advertising and promotionLn 12$454$454
Office expensesLn 13$9K$9K
Information technologyLn 14$3K$3K
OccupancyLn 16$37K$37K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$20K$20K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$49K$49K
Total functional expensesLn 25$590K$546K$39K$6K

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 Viewing $671K$590K$80K$715K 990 PDF
FY2020 $585K$492K$93K$635K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $670,739 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $572,546$624,656
I-9 Program service revenuePrior year $10,542$43,056
I-10 Investment income$0
I-11 Other revenuePrior year $1,698$3,027
I-12 Total revenuePrior year $584,786$670,739
I-13 Grants and similar amounts paid$500
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $272,188$384,922
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $220,032$204,991
I-18 Total expensesPrior year $492,220$590,413
I-19 Revenue less expensesPrior year $92,566$80,326
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 $670,739 across 8 lines filed
Lines not itemized here account for $2,688 of total revenue; see the IRS return.
VIII-1c Fundraising events$35
VIII-1e Government grants$296,562
VIII-1f All other contributions, gifts and grants$328,059
VIII-1h Total contributions, gifts and grants$624,656
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $43,056$43,056
VIII-8 Net income from fundraising events−$64
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $403$403
VIII-12 Total revenueRelated to mission $3,091 · Excluded from tax $43,056$670,739
Part IX · Statement of functional expenses $590,413 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $500$500
IX-5 Pay of current officers, directors and key staffPrograms $57,454 · Management $33,515 · Fundraising $4,788$95,757
IX-7 Other salaries and wagesPrograms $215,025$215,025
IX-9 Other employee benefitsPrograms $30,847 · Management $2,553 · Fundraising $365$33,765
IX-10 Payroll taxesPrograms $37,445 · Management $2,564 · Fundraising $366$40,375
IX-11g Other fees for servicesPrograms $74,336$74,336
IX-12 Advertising and promotionPrograms $454$454
IX-13 Office expensesPrograms $8,747$8,747
IX-14 Information technologyPrograms $2,897$2,897
IX-16 OccupancyPrograms $37,174$37,174
IX-17 TravelPrograms $2,621$2,621
IX-19 Conferences, conventions and meetingsPrograms $1,168$1,168
IX-22 Depreciation, depletion and amortizationPrograms $20,469$20,469
IX-23 InsurancePrograms $8,302$8,302
IX-24 Other expenses (24a–d)Programs $48,823$48,823
IX-25 Total functional expensesPrograms $546,262 · Management $38,632 · Fundraising $5,519$590,413
Part X · Balance sheet $714,745 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $362,282$300,071
X-3 Pledges and grants receivableStart of year $91,509$185,011
X-8 Inventories for sale or useStart of year $5,692$5,692
X-10c Land, buildings and equipment, netStart of year $220,439$223,971
X-16 Total assetsStart of year $679,922$714,745
X-17 Accounts payable and accrued expenses−$304
X-26 Total liabilitiesStart of year $45,200−$304
X-27 Net assets without donor restrictionsStart of year $433,080$513,423
X-28 Net assets with donor restrictionsStart of year $201,642$201,626
X-32 Total net assets or fund balancesStart of year $634,722$715,049
X-33 Total liabilities and net assetsStart of year $679,922$714,745
Part XI · Reconciliation of net assets $715,049 net assets at year end
XI-1 Total revenue$670,739
XI-2 Total expenses$590,413
XI-3 Revenue less expenses$80,326
XI-4 Net assets at start of year$634,722
XI-8 Prior period adjustments$1
XI-10 Net assets at end of year$715,049

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.