Malama Huleia FY2020 filing

Tax-deductible

Lihue, HI501(c)(3)Community DevelopmentEIN 47-1610214Revenue $613K in FY2020

On file with the IRSmalamahuleia.orgPo Box 662092, 96766-7092 · Lihue, HITax-exempt since Apr 2015Publicly supported charity — 170(b)(1)(A)(vi)

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To eradicate mangrove & other alien plant species in the Huleia watershed.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$65K 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $870K a year · 66% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $226K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$613K
Spent
$472K
To programs
88%
Net assets
$557K
By yearFY2020–FY2024
Revenue
$613K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$613K
FY2021$3.8M
FY2022$504K
FY2023$1.1M
FY2024$538K
Expenses
$472K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$472K
FY2021$359K
FY2022$412K
FY2023$491K
FY2024$483K
Net assets
$557K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$557K
FY2021$4.0M
FY2022$4.1M
FY2023$4.7M
FY2024$4.8M

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2015.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $415K Management & general 7% · $32K Fundraising 5% · $25K

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

10 people listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$64,638Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Sara Bowen’s $97K as Executive Di is at the 70th percentile of top reported officer pay among 1709 $100K–1M community development 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

NameFY2024FY2023FY2022FY2021FY2020
Sara Bowen$97,433$95,409$81,191$72,853$64,638

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 Huleia 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Removes invasive mangrove and alien plants from the Huleia Watershed.

Provided by the organization

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1 program · $415K · in their own filed words · FY2020
01

Malama huleia continues to make progress removing invasive mangrove on its 26 acre restoration site in collaboration with community and agency organizations. Malama huleia removed 15 acres of invasive mangrove in 2020 and planted 3 acres of native wetland plants. Malama huleia expanded its education capacity in 2020.

$415Kprogram 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 4 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$613K
Ln 12
Gifts and grantsLn 1h$613K
Money outPt IX
$472K
Ln 25
Programscol B$415K
Managementcol C$32K
Fundraisingcol D$25K
Owns and owesPt X
$557K
net assets · Ln 32
Cash and savingsLn 1–2$533K
Total assetsLn 16$557K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$613K
Government grantsLn 1e$363K
Total revenueLn 12$613K
Assets in detailPt X, end of year
CashLn 1$533K
Cash and savings togetherLn 1–2$533K
Land, buildings, equipmentLn 10c$24K
Total assetsLn 16$557K
LiabilitiesLn 26$0
Net assetsLn 32$557K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6548
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$391K$533K
Land, buildings, equipmentLn 10c$25K$24K
Total assetsLn 16$416K$557K
LiabilitiesLn 26$0$0
Net assetsLn 32$416K$557K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$114K$75K$19K$19K
Other employee benefitsLn 9$13K$8K$2K$2K
Payroll taxesLn 10$12K$8K$2K$2K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$300K$298K$847$847
Office expensesLn 13$963$963
OccupancyLn 16$6K$5K$180$180
Depreciation, depletion and amortizationLn 22$665$665
InsuranceLn 23$2K$215$2K
Other expenses (24a–d)Ln 24$20K$20K$145
All other expensesLn 24e$92$92
Total functional expensesLn 25$472K$415K$32K$25K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $538K$483K$56K$4.8M 990 PDF
FY2023 $1.1M$491K$600K$4.7M 990 PDF
FY2022 $504K$412K$92K$4.1M 990 PDF
FY2021 $3.8M$359K$3.5M$4.0M 990 PDF
FY2020 Viewing $613K$472K$141K$557K 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 $613,080 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $687,470$613,080
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $687,470$613,080
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $129,478$138,322
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $254,404$333,540
I-18 Total expensesPrior year $383,882$471,862
I-19 Revenue less expensesPrior year $303,588$141,218
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $613,080 across 4 lines filed
VIII-1e Government grants$362,735
VIII-1f All other contributions, gifts and grants$250,345
VIII-1h Total contributions, gifts and grants$613,080
VIII-12 Total revenue$613,080
Part IX · Statement of functional expenses $471,862 across 11 lines filed
IX-7 Other salaries and wagesPrograms $74,903 · Management $19,391 · Fundraising $19,391$113,685
IX-9 Other employee benefitsPrograms $8,388 · Management $2,172 · Fundraising $2,172$12,732
IX-10 Payroll taxesPrograms $7,843 · Management $2,031 · Fundraising $2,031$11,905
IX-11c Accounting feesManagement $4,189$4,189
IX-11g Other fees for servicesPrograms $297,898 · Management $847 · Fundraising $847$299,592
IX-13 Office expensesManagement $963$963
IX-16 OccupancyPrograms $5,289 · Management $180 · Fundraising $180$5,649
IX-22 Depreciation, depletion and amortizationPrograms $665$665
IX-23 InsurancePrograms $215 · Management $1,972$2,187
IX-24 Other expenses (24a–d)Programs $20,058 · Management $145$20,203
IX-24e All other expensesManagement $92$92
IX-25 Total functional expensesPrograms $415,259 · Management $31,982 · Fundraising $24,621$471,862
Part X · Balance sheet $556,966 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $390,700$532,583
X-10c Land, buildings and equipment, netStart of year $25,048$24,383
X-16 Total assetsStart of year $415,748$556,966
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $415,748$556,966
X-33 Total liabilities and net assetsStart of year $415,748$556,966
Part XI · Reconciliation of net assets $556,966 net assets at year end
XI-1 Total revenue$613,080
XI-2 Total expenses$471,862
XI-3 Revenue less expenses$141,218
XI-4 Net assets at start of year$415,748
XI-10 Net assets at end of year$556,966

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

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