E Makaala

Tax-deductible

Hilo, HI501(c)(3)EIN 99-0154706

A private nonprofit educational institution under the highest academic standards with instructions in all phases of learning under the christian faith & belief & the constitution of the united states.

501(c)(3) charity; gifts are tax-deductible.
53¢ of each $1 spent went to programs.
$132K 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 $23K 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
53%
of spending
Worth a look: 53% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$132K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $98
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$11K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 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
$422K
-2% vs prior year
Spent
$397K
To programs
53%
Net assets
$88K
By yearFY2020–FY2024
Revenue
$422K
FY2024▼ -2%
Revenue by fiscal year
FY2020$311K
FY2021$422K
FY2022$453K
FY2023$431K
FY2024$422K
Expenses
$397K
FY2024▼ -8%
Expenses by fiscal year
FY2020$282K
FY2021$392K
FY2022$420K
FY2023$432K
FY2024$397K
Net assets
$88K
FY2024▲ +40%
Net assets by fiscal year
FY2020$10K
FY2021$40K
FY2022$64K
FY2023$63K
FY2024$88K

From the FY2024 Form 990 (year ending August 2024) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1974.

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

Where the money goes

53 cents of each dollar spent went to programs.

Program services 53% · $209K Management & general 47% · $188K

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

Who runs it and what they're paid

5 people listed on the 990; $132K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President/School Director
$71,979Pt VII · Sec A
Vice Pres/Treasurer/Direct
$59,752Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kelee Moses$71,979$51,307$42,411——
Dionne Kelii$59,752————
Lyndell Lindsey———$26,420$52,240

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 E Makaala 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

Educates students in all learning phases under Christian faith and U.S. Constitutional principles.

Provided by the organization

This section is blank until E Makaala claims this page.

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1 program service account for $209K of program spending, described in the organization's own filed words · FY2023.
01

Private school

$209Kprogram expense

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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 · FY2023
Total grants receivedfrom 1 funder$98

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$422K
Ln 12
Fees for servicesLn 2g$364K
Gifts and grantsLn 1h$58K
Investment incomeLn 3$17
Money outPt IX
$397K
Ln 25
Programscol B$209K
Managementcol C$188K
Owns and owesPt X
$88K
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$99K
LiabilitiesLn 26$11K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$58K
Government grantsLn 1e$49K
Fees for servicesLn 2g$364K
Investment incomeLn 3$17
Total revenueLn 12$422K
Assets in detailPt X, end of year
CashLn 1$29K
SavingsLn 2$66K
Cash and savings togetherLn 1–2$95K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$99K
LiabilitiesLn 26$11K
Net assetsLn 32$88K
OperationsPt I, VI
EmployeesI 510
VolunteersI 60
Fiscal year endsHeaderAugust
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 FY24End FY24
Cash and savingsLn 1–2$62K$95K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$64K$99K
LiabilitiesLn 26$1K$11K
Net assetsLn 32$63K$88K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$132K$132K
Other salaries and wagesLn 7$101K$95K$6K
Other employee benefitsLn 9$34K$27K$8K
Payroll taxesLn 10$21K$15K$6K
Accounting feesLn 11c$13K$13K
Advertising and promotionLn 12$299$299
Office expensesLn 13$1K$1K
OccupancyLn 16$48K$35K$13K
Depreciation, depletion and amortizationLn 22$260$260
InsuranceLn 23$2K$677$2K
Other expenses (24a–d)Ln 24$35K$31K$4K
All other expensesLn 24e$9K$6K$2K
Total functional expensesLn 25$397K$209K$188K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $422K$397K$25K$88K 990 PDF
FY2023 $431K$432K−$807$63K 990 PDF
FY2022 $453K$420K$33K$64K 990 PDF
FY2021 $422K$392K$30K$40K 990 PDF
FY2020 $311K$282K$29K$10K 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 $422,477 across 6 lines filed
VIII-1e Government grants$49,075
VIII-1f All other contributions, gifts and grants$9,347
VIII-1h Total contributions, gifts and grants$58,422
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $364,038$364,038
VIII-3 Investment incomeExcluded from tax $17$17
VIII-12 Total revenueRelated to mission $364,038 · Unrelated business $0 · Excluded from tax $17$422,477
Part IX · Statement of functional expenses $397,113 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $131,731$131,731
IX-7 Other salaries and wagesPrograms $94,612 · Management $6,360$100,972
IX-9 Other employee benefitsPrograms $26,515 · Management $7,743$34,258
IX-10 Payroll taxesPrograms $14,641 · Management $6,106$20,747
IX-11c Accounting feesManagement $13,372$13,372
IX-12 Advertising and promotionManagement $299$299
IX-13 Office expensesManagement $1,104$1,104
IX-16 OccupancyPrograms $35,192 · Management $12,892$48,084
IX-22 Depreciation, depletion and amortizationManagement $260$260
IX-23 InsurancePrograms $677 · Management $1,820$2,497
IX-24 Other expenses (24a–d)Programs $31,004 · Management $4,042$35,046
IX-24e All other expensesPrograms $6,270 · Management $2,473$8,743
IX-25 Total functional expensesPrograms $208,911 · Management $188,202 · Fundraising $0$397,113
Part X · Balance sheet $98,908 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $22,337$29,157
X-2 Savings and temporary cash investmentsStart of year $40,007$65,885
X-9 Prepaid expenses and deferred charges$2,179
X-10c Land, buildings and equipment, netStart of year $1,947$1,687
X-16 Total assetsStart of year $64,291$98,908
X-25 Other liabilitiesStart of year $1,360$10,613
X-26 Total liabilitiesStart of year $1,360$10,613
X-32 Total net assets or fund balancesStart of year $62,931$88,295
X-33 Total liabilities and net assetsStart of year $64,291$98,908
Part XI · Reconciliation of net assets $88,295 net assets at year end
XI-1 Total revenue$422,477
XI-2 Total expenses$397,113
XI-3 Revenue less expenses$25,364
XI-4 Net assets at start of year$62,931
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$88,295

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

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