E Makaala FY2023 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.
70¢ of each $1 spent went to programs.
$51K 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
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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$51K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 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
$1K
2% of total assets
Looks good: liabilities are 2% 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
$431K
-5% vs prior year
Spent
$432K
To programs
70%
Net assets
$63K
By yearFY2020–FY2024
Revenue
$431K
FY2023▼ -5%
Revenue by fiscal year
FY2020$311K
FY2021$422K
FY2022$453K
FY2023$431K
FY2024$422K
Expenses
$432K
FY2023▲ +3%
Expenses by fiscal year
FY2020$282K
FY2021$392K
FY2022$420K
FY2023$432K
FY2024$397K
Net assets
$63K
FY2023▼ -1%
Net assets by fiscal year
FY2020$10K
FY2021$40K
FY2022$64K
FY2023$63K
FY2024$88K

From the FY2023 Form 990 (year ending August 2023) · see the original

You’re viewing the FY2023 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

70 cents of each dollar spent went to programs.

Program services 70% · $304K Management & general 30% · $128K

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; $51K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President/School Director
$51,307Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Pres/Treasurer/Direct
$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.

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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 $304K of program spending, described in the organization's own filed words · FY2022.
01

Private school

$304Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$431K
Ln 12
Fees for servicesLn 2g$373K
Gifts and grantsLn 1h$58K
Investment incomeLn 3$39
Money outPt IX
$432K
Ln 25
Programscol B$304K
Managementcol C$128K
Owns and owesPt X
$63K
net assets · Ln 32
Cash and savingsLn 1–2$62K
Total assetsLn 16$64K
LiabilitiesLn 26$1K
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$58K
Government grantsLn 1e$49K
Fees for servicesLn 2g$373K
Investment incomeLn 3$39
Total revenueLn 12$431K
Assets in detailPt X, end of year
CashLn 1$22K
SavingsLn 2$40K
Cash and savings togetherLn 1–2$62K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$64K
LiabilitiesLn 26$1K
Net assetsLn 32$63K
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 FY23End FY23
Cash and savingsLn 1–2$71K$62K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$73K$64K
LiabilitiesLn 26$9K$1K
Net assetsLn 32$64K$63K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$51K$51K
Other salaries and wagesLn 7$192K$181K$11K
Other employee benefitsLn 9$38K$26K$12K
Payroll taxesLn 10$24K$19K$5K
Accounting feesLn 11c$23K$23K
Office expensesLn 13$2K$2K
OccupancyLn 16$45K$34K$11K
InterestLn 20$185$185
Depreciation, depletion and amortizationLn 22$2K$348$1K
InsuranceLn 23$14K$9K$5K
Other expenses (24a–d)Ln 24$31K$27K$4K
All other expensesLn 24e$8K$8K$844
Total functional expensesLn 25$432K$304K$128K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $422K$397K$25K$88K 990 PDF
FY2023 Viewing $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $430,974 across 6 lines filed
VIII-1e Government grants$49,025
VIII-1f All other contributions, gifts and grants$9,261
VIII-1h Total contributions, gifts and grants$58,286
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $372,649$372,649
VIII-3 Investment incomeExcluded from tax $39$39
VIII-12 Total revenueRelated to mission $372,649 · Unrelated business $0 · Excluded from tax $39$430,974
Part IX · Statement of functional expenses $431,781 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $51,307$51,307
IX-7 Other salaries and wagesPrograms $181,473 · Management $10,921$192,394
IX-9 Other employee benefitsPrograms $25,831 · Management $12,291$38,122
IX-10 Payroll taxesPrograms $19,024 · Management $5,070$24,094
IX-11c Accounting feesManagement $22,672$22,672
IX-13 Office expensesManagement $2,361$2,361
IX-16 OccupancyPrograms $34,084 · Management $11,405$45,489
IX-20 InterestManagement $185$185
IX-22 Depreciation, depletion and amortizationPrograms $348 · Management $1,442$1,790
IX-23 InsurancePrograms $8,769 · Management $4,958$13,727
IX-24 Other expenses (24a–d)Programs $26,901 · Management $4,307$31,208
IX-24e All other expensesPrograms $7,588 · Management $844$8,432
IX-25 Total functional expensesPrograms $304,018 · Management $127,763 · Fundraising $0$431,781
Part X · Balance sheet $64,291 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $14,574$22,337
X-2 Savings and temporary cash investmentsStart of year $56,019$40,007
X-10c Land, buildings and equipment, netStart of year $2,157$1,947
X-16 Total assetsStart of year $72,750$64,291
X-17 Accounts payable and accrued expensesStart of year $1,693$0
X-25 Other liabilitiesStart of year $7,319$1,360
X-26 Total liabilitiesStart of year $9,012$1,360
X-32 Total net assets or fund balancesStart of year $63,738$62,931
X-33 Total liabilities and net assetsStart of year $72,750$64,291
Part XI · Reconciliation of net assets $62,931 net assets at year end
XI-1 Total revenue$430,974
XI-2 Total expenses$431,781
XI-3 Revenue less expenses−$807
XI-4 Net assets at start of year$63,738
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$62,931

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

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