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Nonprofiteer
← MALAMA LEARNING CENTER

Form 990 for tax year 2024

Filed by MALAMA LEARNING CENTER.

Totals

Total revenue
$1,225,320
Total expenses
$961,803
Contributions and grants received
$714,325
Grants paid
$0
Program service revenue
$486,289
Investment income
$24,706
Other revenue
$0
Total assets, end of year
$1,631,903
Total liabilities, end of year
$511,585
Net assets or fund balances, end of year
$1,120,318
Program services expenses (Part IX)
$916,683
Management and general expenses
$33,933
Fundraising expenses
$11,187
Program service expenses (Part III)
$916,683

Program services were 95.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $250,289

  • 1f · All other contributions, gifts and grants

    $464,036

  • 2a · Program service revenue: AINA BASED EDUCATION

    total $366,814 · related or exempt $366,814

  • 2b · Program service revenue: OTHER

    total $47,380 · related or exempt $47,380

  • 2c · Program service revenue: OLA NA KINI

    total $45,644 · related or exempt $45,644

  • 2d · Program service revenue: SPECIAL PROJECTS

    total $26,451 · related or exempt $26,451

  • 3 · Investment income

    total $24,706 · excluded $24,706

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $394,327 · program services $359,897 · management and general $25,858 · fundraising $8,572

  • 9 · Other employee benefits

    total $46,672 · program services $41,504 · management and general $5,051 · fundraising $117

  • 10 · Payroll taxes

    total $31,193 · program services $30,419 · management and general $63 · fundraising $711

  • 11c · Fees: accounting

    total $36,165 · program services $36,119 · management and general $46

  • 11g · Fees: other

    total $315,035 · program services $313,248 · fundraising $1,787

  • 13 · Office expenses

    total $1,260 · program services $1,091 · management and general $169

  • 17 · Travel

    total $23,773 · program services $23,591 · management and general $182

  • 19 · Conferences, conventions and meetings

    total $3,065 · program services $2,860 · management and general $205

  • 22 · Depreciation, depletion and amortization

    total $12,586 · program services $12,586

  • 23 · Insurance

    total $7,133 · program services $6,682 · management and general $451

  • 24a · Other expenses: SUPPLIES

    total $30,479 · program services $30,479

  • 24b · Other expenses: SUPPLIES

    total $22,530 · program services $21,976 · management and general $554

  • 24c · Other expenses: SCHOOL/WORKSHOP EXPENSES

    total $13,668 · program services $13,668

  • 24d · Other expenses: INTERNSHIP STIPENDS

    total $8,325 · program services $8,325

  • 24e · All other expenses

    total $15,592 · program services $14,238 · management and general $1,354

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $36,149 · end of year $13,554

  • 2 · Savings and temporary cash investments

    beginning of year $1,234,169 · end of year $1,460,423

  • 3 · Pledges and grants receivable

    beginning of year $31,345 · end of year $44,917

  • 4 · Accounts receivable

    beginning of year $16,760 · end of year $20,702

  • 10a · Land, buildings and equipment: cost or other basis

    $111,781

  • 10b · Land, buildings and equipment: accumulated depreciation

    $24,227

  • 10c · Land, buildings and equipment, net

    beginning of year $70,554 · end of year $87,554

  • 15 · Other assets

    beginning of year $4,253 · end of year $4,753

  • 17 · Accounts payable and accrued expenses

    beginning of year $25,896 · end of year $11,258

  • 19 · Deferred revenue

    beginning of year $499,145 · end of year $467,157

  • 25 · Other liabilities

    beginning of year $23,974 · end of year $33,170

  • 27 · Net assets without donor restrictions

    beginning of year $66,034 · end of year $254,959

  • 28 · Net assets with donor restrictions

    beginning of year $778,181 · end of year $865,359

Mission and programs · 2024

Mission

TO INSPIRE COMMUNITIES TO CARE FOR HAWAII BY PERPETUATING CONSERVATION, CULTURE AND SUSTAINABILITY THROUGH EDUCATION.

  • OLA NA KINI: OLA NA KINI IS THE MALAMA LEARNING CENTER'S (MLC) CORE INITIATIVE, FOCUSED ON HEALING THE LAND, THE OCEAN, AND THE MULTITUDE OF LIFE THROUGH ACTIVE COMMUNITY ENGAGEMENT AND EDUCATION. THIS PRIMARY PROGRAM INCLUDES GROWING PLANTS IN PROJECT NURSERIES, RUNNING SCHOOL PROGRAMS DIRECTLY AT RESTORATION SITES, PROVIDING CONSERVATION LEADERSHIP INTERNSHIPS, IMPLEMENTING WILDFIRE PREVENTION ACTIVITIES, HOSTING NATIVE PLANT ADOPTION EVENTS, AND ORGANIZING MONTHLY COMMUNITY WORK DAYS.

    Expenses $325,325

  • AINA-BASED EDUCATION IS A COMPREHENSIVE EDUCATIONAL APPROACH UTILIZED BY MLC BOTH AT ITS PRIMARY SITES AND THROUGHOUT THE WIDER COMMUNITY. THIS INITIATIVE FOCUSES ON CONNECTING PEOPLE TO THE NATURAL ENVIRONMENT AND STEWARDSHIP. PROGRAM COMPONENTS INCLUDE TEACHER PROFESSIONAL DEVELOPMENT OPPORTUNITIES, COORDINATION OF ANNUAL LARGE-SCALE EVENTS SUCH AS ARBOR DAY AND EARTH DAY, AND MULTI-DAY COMMUNITY OUTREACH VIA THE HOAKEA MAUKA TO MAKAI NAVIGATING OUR FUTURE PROGRAM, A COLLABORATIVE EFFORT WITH THE HAWAII DEPARTMENT OF EDUCATION (HIDOE) AND OTHER PARTNERS.

    Expenses $425,051

  • SPECIAL PROJECTS ENCOMPASS SHORT-TERM, SPECIFIC INITIATIVES CONDUCTED BY MLC TYPICALLY OUTSIDE OF ITS MAIN LOCATION IN WEST OAHU. THESE PROJECTS OFTEN INVOLVE CURRICULUM DEVELOPMENT AND FIELD TRIP COORDINATION FOR EDUCATIONAL GROUPS.

    Expenses $34,412

  • VARIOUS OTHER PROGRAM INCLUDE OUTSIDE HAWAI'I - MALAMA LEARNING CENTER PRODUCES A MONTHLY EDUCATIONAL TELEVISION SHOW ON OC16 THAT TELLS STORIES ABOUT CONSERVATION OF ENVIRONMENT AND CULTURE IN HAWAI'I AND THE PACIFIC.

    Expenses $131,895

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Eric Enos

    DIRECTOR

    Total calculated
    $0

  • Elden Esmeralda

    SECRETARY &T

    Total calculated
    $0

  • Mark Glick

    VICE PRESIDE

    Total calculated
    $0

  • Kapua Kawelo

    DIRECTOR

    Total calculated
    $0

  • Peter Phillips

    DIRECTOR

    Total calculated
    $0

  • Douglas Philpotts

    PRESIDENT

    Total calculated
    $0

  • Jeffery Sampson

    DIRECTOR

    Total calculated
    $0

  • Kurt Tsue

    DIRECTOR

    Total calculated
    $0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
15 November 2025
IRS schema version
2024v5.0
Source object
202543189349315244

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