E Makaala FY2020 filing

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.
63¢ of each $1 spent went to programs.
$52K 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
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
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 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
$27K
73% of total assets
Worth a look: liabilities are 73% of assets; over 65%.
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
$311K
Spent
$282K
To programs
63%
Net assets
$10K
By yearFY2020–FY2024
Revenue
$311K
FY2020
Revenue by fiscal year
FY2020$311K
FY2021$422K
FY2022$453K
FY2023$431K
FY2024$422K
Expenses
$282K
FY2020
Expenses by fiscal year
FY2020$282K
FY2021$392K
FY2022$420K
FY2023$432K
FY2024$397K
Net assets
$10K
FY2020
Net assets by fiscal year
FY2020$10K
FY2021$40K
FY2022$64K
FY2023$63K
FY2024$88K

From the FY2020 Form 990 (year ending August 2020) · see the original

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 Jan 1974.

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

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $178K Management & general 37% · $104K

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; $52K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$52,240Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer/Secretary
$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 →

Are you one of these people? Claim this org to confirm your role

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.

Know this organization? Claim it to add your story

1 program service account for $178K of program spending, described in the organization's own filed words · FY2019.
01

Private school

$178Kprogram expense

Run this program? Claim this org to tell your story

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 FY2020 990, line by line.

1The main four
Money inPt VIII
$311K
Ln 12
Fees for servicesLn 2g$266K
Gifts and grantsLn 1h$46K
Investment incomeLn 3$9
Money outPt IX
$282K
Ln 25
Programscol B$178K
Managementcol C$104K
Owns and owesPt X
$10K
net assets · Ln 32
Cash and savingsLn 1–2$29K
Total assetsLn 16$38K
LiabilitiesLn 26$27K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$46K
Fees for servicesLn 2g$266K
Investment incomeLn 3$9
Total revenueLn 12$311K
Assets in detailPt X, end of year
CashLn 1$22K
SavingsLn 2$7K
Cash and savings togetherLn 1–2$29K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$38K
LiabilitiesLn 26$27K
Net assetsLn 32$10K
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 FY20End FY20
Cash and savingsLn 1–2$3K$29K
Land, buildings, equipmentLn 10c$4K$3K
Total assetsLn 16$7K$38K
LiabilitiesLn 26$26K$27K
Net assetsLn 32−$18K$10K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K$52K
Other salaries and wagesLn 7$96K$94K$1K
Other employee benefitsLn 9$49K$23K$26K
Payroll taxesLn 10$12K$8K$4K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$252$252
Office expensesLn 13$548$548
OccupancyLn 16$25K$18K$6K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$687$304$383
InsuranceLn 23$6K$5K$2K
Other expenses (24a–d)Ln 24$23K$22K$764
All other expensesLn 24e$8K$7K$496
Total functional expensesLn 25$282K$178K$104K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $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 Viewing $311K$282K$29K$10K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 (4 parts)
Part VIII · Statement of revenue $311,114 across 6 lines filed
VIII-1f All other contributions, gifts and grants$45,837
VIII-1h Total contributions, gifts and grants$45,837
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $265,692$265,692
VIII-3 Investment incomeExcluded from tax $9$9
VIII-8 Net income from fundraising eventsExcluded from tax −$424−$424
VIII-12 Total revenueRelated to mission $265,692 · Unrelated business $0 · Excluded from tax −$415$311,114
Part IX · Statement of functional expenses $282,490 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $52,240$52,240
IX-7 Other salaries and wagesPrograms $94,183 · Management $1,430$95,613
IX-9 Other employee benefitsPrograms $23,039 · Management $26,044$49,083
IX-10 Payroll taxesPrograms $7,866 · Management $4,215$12,081
IX-11c Accounting feesManagement $8,592$8,592
IX-11g Other fees for servicesManagement $252$252
IX-13 Office expensesManagement $548$548
IX-16 OccupancyPrograms $18,468 · Management $6,203$24,671
IX-20 InterestManagement $1,776$1,776
IX-22 Depreciation, depletion and amortizationPrograms $304 · Management $383$687
IX-23 InsurancePrograms $4,543 · Management $1,517$6,060
IX-24 Other expenses (24a–d)Programs $22,344 · Management $764$23,108
IX-24e All other expensesPrograms $7,283 · Management $496$7,779
IX-25 Total functional expensesPrograms $178,030 · Management $104,460 · Fundraising $0$282,490
Part X · Balance sheet $37,518 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $2,493$22,051
X-2 Savings and temporary cash investmentsStart of year $944$6,714
X-9 Prepaid expenses and deferred charges$5,663
X-10c Land, buildings and equipment, netStart of year $3,777$3,090
X-16 Total assetsStart of year $7,214$37,518
X-17 Accounts payable and accrued expensesStart of year $4,555$7,764
X-25 Other liabilitiesStart of year $10,215$12,438
X-26 Total liabilitiesStart of year $25,698$27,378
X-32 Total net assets or fund balancesStart of year −$18,484$10,140
X-33 Total liabilities and net assetsStart of year $7,214$37,518
Part XI · Reconciliation of net assets $10,140 net assets at year end
XI-1 Total revenue$311,114
XI-2 Total expenses$282,490
XI-3 Revenue less expenses$28,624
XI-4 Net assets at start of year−$18,484
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,140

Form 990 e-file (XML) FY2020 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.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

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.