Malaai

Tax-deductible

Kamuela, HI501(c)(3)EducationEIN 51-0646670

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Cultivating connections between people, land, culture and food in school gardens. We create a dynamic learning environment for our waimea middle school students and the greater community by creating and sustaining an organic garden and kitchen classroom that engages students and adults in all aspects of growing, harvesting, preparing and sharing nourishing, healthy food. We also support other school gardens on hawaii island by offering professional development for teachers, advocacy on a statewide level, and technical assistance for garden staff and community volunteers.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$138K 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

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $21K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$138K
to officers and key staff · 33% of spending
Top officer’s pay higher than 60% of similar orgs
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11K
Fine: 1 funder names it on their filings; under 3.
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
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$442K
+40% vs prior year
Spent
$415K
To programs
81%
Net assets
$193K
By yearFY2020–FY2024
Revenue
$442K
FY2024▲ +40%
Revenue by fiscal year
FY2020$378K
FY2021$334K
FY2022$351K
FY2023$315K
FY2024$442K
Expenses
$415K
FY2024▲ +15%
Expenses by fiscal year
FY2020$271K
FY2021$321K
FY2022$348K
FY2023$361K
FY2024$415K
Net assets
$193K
FY2024▼ -26%
Net assets by fiscal year
FY2020$210K
FY2021$245K
FY2022$247K
FY2023$260K
FY2024$193K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2008.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $337K Management & general 10% · $41K Fundraising 9% · $37K

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

7 people listed on the 990; $138K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$68,249Pt VII · Sec A
Former Executive Director
$67,867Pt VII · Sec A
Secretary
$1,400Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer/President
$0Pt VII · Sec A

Jeanette I Soon-Ludes’s $68K as Executive Director is at the 60th percentile of top reported officer pay among 1613 $100K–1M education 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jeanette I Soon-Ludes$68,249$67———
Zoe Kosmas$67,867$63,546$62,163$60,711—
Amanda Rieux————$62,683
Wendy Baker$1,400————

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 Malaai 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 15aYes

Programs and updates

Connects people, land, culture, and food through school gardens, offering learning and support.

Provided by the organization

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2 programs · $296K · in their own filed words · FY2024
01

Mala'ai

The culinary garden of waimea middle school cultivates the relationship between students and the 'aina through growing and sharing nourishing food in our outdoor living classroom. Our work reaches beyond the boundaries of our garden connecting land stewardship, culture, health and pleasure with lifelong learning

$172Kprogram expense
02

The hawaii island school garden network cultivates relationships among our children, teachers and the 'aina, by providing a vibrant network that supports the growth of school gardens. Hisgn provides professional development, advocacy, mentorship, and technical assistance to all hawai'I island k-12 teachers.

$124Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$11K
Grants paid · 3 grants · $41K · 2020–2022
Unitemized GrantFY2022$14,532
Unitemized GrantFY2021$12,630
Unitemized GrantFY2020$13,350

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$442K
Ln 12
Gifts and grantsLn 1h$407K
Fees for servicesLn 2g$24K
Other incomeLn 4–11$11K
Money outPt IX
$415K
Ln 25
Programscol B$337K
Managementcol C$41K
Fundraisingcol D$37K
Owns and owesPt X
$193K
net assets · Ln 32
Cash and savingsLn 1–2$162K
Total assetsLn 16$193K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A3
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$407K
Government grantsLn 1e$171K
Noncash giftsLn 1g$18K
Fees for servicesLn 2g$24K
Investment incomeLn 3$7
Other incomeLn 4–11$11K
Total revenueLn 12$442K
Assets in detailPt X, end of year
CashLn 1$162K
Cash and savings togetherLn 1–2$162K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$193K
LiabilitiesLn 26$0
Net assetsLn 32$193K
OperationsPt I, VI
EmployeesI 54
VolunteersI 60
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 FY24End FY24
Cash and savingsLn 1–2$222K$162K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$270K$193K
LiabilitiesLn 26$10K$0
Net assetsLn 32$260K$193K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$143K$113K$16K$14K
Other salaries and wagesLn 7$114K$91K$11K$11K
Other employee benefitsLn 9$12K$9K$1K$1K
Payroll taxesLn 10$21K$16K$2K$2K
Accounting feesLn 11c$8K$3K$3K$2K
Other fees for servicesLn 11g$63K$51K$6K$6K
Office expensesLn 13$1K$919$69$69
Information technologyLn 14$3K$3K
InsuranceLn 23$5K$4K$1K
Other expenses (24a–d)Ln 24$44K$44K$144$144
All other expensesLn 24e$1K$1K$40$40
Total functional expensesLn 25$415K$337K$41K$37K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $442K$415K$27K$193K 990 PDF
FY2023 $315K$361K−$46K$260K 990 PDF
FY2022 $351K$348K$3K$247K 990 PDF
FY2021 $334K$321K$13K$245K 990 PDF
FY2020 $378K$271K$107K$210K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $442,003 across 8 lines filed
VIII-1e Government grants$170,927
VIII-1f All other contributions, gifts and grants$235,833
VIII-1g Noncash contributions (included above)$17,978
VIII-1h Total contributions, gifts and grants$406,760
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $24,283$24,283
VIII-3 Investment incomeExcluded from tax $7$7
VIII-8 Net income from fundraising eventsExcluded from tax $10,953$10,953
VIII-12 Total revenueRelated to mission $24,283 · Unrelated business $0 · Excluded from tax $10,960$442,003
Part IX · Statement of functional expenses $414,598 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $113,287 · Management $15,561 · Fundraising $14,161$143,009
IX-7 Other salaries and wagesPrograms $91,076 · Management $11,385 · Fundraising $11,385$113,846
IX-9 Other employee benefitsPrograms $9,432 · Management $1,178 · Fundraising $1,178$11,788
IX-10 Payroll taxesPrograms $16,492 · Management $2,061 · Fundraising $2,061$20,614
IX-11c Accounting feesPrograms $3,393 · Management $3,393 · Fundraising $1,696$8,482
IX-11g Other fees for servicesPrograms $51,037 · Management $6,095 · Fundraising $6,095$63,227
IX-13 Office expensesPrograms $919 · Management $69 · Fundraising $69$1,057
IX-14 Information technologyPrograms $2,634$2,634
IX-23 InsurancePrograms $3,700 · Management $1,234$4,934
IX-24 Other expenses (24a–d)Programs $43,523 · Management $144 · Fundraising $144$43,811
IX-24e All other expensesPrograms $1,116 · Management $40 · Fundraising $40$1,196
IX-25 Total functional expensesPrograms $336,609 · Management $41,160 · Fundraising $36,829$414,598
Part X · Balance sheet $192,871 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $222,466$161,850
X-3 Pledges and grants receivable$27,301
X-4 Accounts receivableStart of year $47,135$3,720
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $269,601$192,871
X-26 Total liabilitiesStart of year $10,000$0
X-27 Net assets without donor restrictionsStart of year $115,435$142,846
X-28 Net assets with donor restrictionsStart of year $144,166$50,025
X-32 Total net assets or fund balancesStart of year $259,601$192,871
X-33 Total liabilities and net assetsStart of year $269,601$192,871
Part XI · Reconciliation of net assets $192,871 net assets at year end
XI-1 Total revenue$442,003
XI-2 Total expenses$414,598
XI-3 Revenue less expenses$27,405
XI-4 Net assets at start of year$259,601
XI-8 Prior period adjustments−$94,135
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$192,871

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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