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.
95¢ of each $1 spent went to programs.
$97K 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

FY2023 · 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
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$97K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 11.2 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
$22K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+32% vs prior year
Spent
$1.1M
To programs
95%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$1.5M
FY2023▲ +32%
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
$1.1M
FY2023▼ -0.6%
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
$1.3M
FY2023▲ +73%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

95 cents of each dollar spent went to programs.

Program services 95% · $1.0M Management & general 4% · $41K Fundraising 2% · $18K

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

5 people listed on the 990; $97K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$97,017Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$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 →

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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 2No
  • 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 · $1.0M · in their own filed words · FY2023
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…

$1.0Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$72K
Other incomeLn 4–11$2K
Money outPt IX
$1.1M
Ln 25
Programscol B$1.0M
Managementcol C$41K
Fundraisingcol D$18K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.4M
LiabilitiesLn 26$22K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$732K
Fees for servicesLn 2g$72K
Other incomeLn 4–11$2K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$717K
SavingsLn 2$300K
Cash and savings togetherLn 1–2$1.0M
Land, buildings, equipmentLn 10c$280K
Other assetsLn 15$1K
Total assetsLn 16$1.4M
LiabilitiesLn 26$22K
Net assetsLn 32$1.3M
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 FY23End FY23
Cash and savingsLn 1–2$553K$1.0M
Land, buildings, equipmentLn 10c$220K$280K
Total assetsLn 16$784K$1.4M
LiabilitiesLn 26$4K$22K
Net assetsLn 32$780K$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$97K$49K$34K$15K
Other salaries and wagesLn 7$367K$367K
Other employee benefitsLn 9$45K$39K$4K$2K
Payroll taxesLn 10$99K$96K$3K$1K
Other fees for servicesLn 11g$265K$265K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$7K$7K
Information technologyLn 14$745$745
OccupancyLn 16$28K$28K
TravelLn 17$11K$11K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$123K$123K
Total functional expensesLn 25$1.1M$1.0M$41K$18K

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 Viewing $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 $585K$492K$93K$635K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,527,485 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,084,473$1,453,768
I-9 Program service revenuePrior year $60,609$71,755
I-10 Investment income$0
I-11 Other revenuePrior year $15,159$1,962
I-12 Total revenuePrior year $1,160,241$1,527,485
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $546,709$608,915
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $548,382$479,858
I-18 Total expensesPrior year $1,095,091$1,088,773
I-19 Revenue less expensesPrior year $65,150$438,712
Part VI · Governance 4 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,527,485 across 7 lines filed
Lines not itemized here account for $438 of total revenue; see the IRS return.
VIII-1e Government grants$731,807
VIII-1f All other contributions, gifts and grants$721,961
VIII-1h Total contributions, gifts and grants$1,453,768
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $71,755$71,755
VIII-8 Net income from fundraising events$475
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,049$1,049
VIII-12 Total revenueRelated to mission $1,487 · Excluded from tax $71,755$1,527,485
Part IX · Statement of functional expenses $1,088,773 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $48,508 · Management $33,956 · Fundraising $14,553$97,017
IX-7 Other salaries and wagesPrograms $367,428$367,428
IX-9 Other employee benefitsPrograms $39,022 · Management $4,328 · Fundraising $1,855$45,205
IX-10 Payroll taxesPrograms $95,578 · Management $2,581 · Fundraising $1,106$99,265
IX-11g Other fees for servicesPrograms $265,208$265,208
IX-12 Advertising and promotionPrograms $2,321$2,321
IX-13 Office expensesPrograms $6,600$6,600
IX-14 Information technologyPrograms $745$745
IX-16 OccupancyPrograms $27,674$27,674
IX-17 TravelPrograms $11,303$11,303
IX-19 Conferences, conventions and meetingsPrograms $1,160$1,160
IX-22 Depreciation, depletion and amortizationPrograms $32,595$32,595
IX-23 InsurancePrograms $9,356$9,356
IX-24 Other expenses (24a–d)Programs $122,896$122,896
IX-25 Total functional expensesPrograms $1,030,394 · Management $40,865 · Fundraising $17,514$1,088,773
Part X · Balance sheet $1,368,423 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $552,501$716,690
X-2 Savings and temporary cash investments$300,000
X-4 Accounts receivable$56,087
X-8 Inventories for sale or useStart of year $8,381$8,381
X-9 Prepaid expenses and deferred chargesStart of year $1,544$5,962
X-10c Land, buildings and equipment, netStart of year $220,470$279,978
X-15 Other assetsStart of year $1,325$1,325
X-16 Total assetsStart of year $784,221$1,368,423
X-17 Accounts payable and accrued expensesStart of year $4,022$21,563
X-26 Total liabilitiesStart of year $4,022$21,563
X-27 Net assets without donor restrictionsStart of year $576,105$839,096
X-28 Net assets with donor restrictionsStart of year $204,094$507,764
X-32 Total net assets or fund balancesStart of year $780,199$1,346,860
X-33 Total liabilities and net assetsStart of year $784,221$1,368,423
Part XI · Reconciliation of net assets $1,346,860 net assets at year end
XI-1 Total revenue$1,527,485
XI-2 Total expenses$1,088,773
XI-3 Revenue less expenses$438,712
XI-4 Net assets at start of year$780,199
XI-9 Other changes in net assets$127,949
XI-10 Net assets at end of year$1,346,860

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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