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Malama Loko Ea Foundation

EIN 27-1307663 · Haleiwa, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceWeak43 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PERPETUATE THE NATIVE HAWAIIAN CULTURE THROUGH EDUCATION, LAND STEWARDSHIP, AND COMMUNITY BUILDING, WHILE SUSTAINABLY RESTORING OUR PRECIOUS NATURAL RESOURCES.

Income
$2.4 million
Spending
$1.2 million
Spent on programs
94%
Reserves
6.3 months of spending
Largest source of income
donations and private grants, 71%
Employees
13
Volunteers
1,013
Highest pay
$104,635, executive di

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 68% of charities in its peer group (philanthropy, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.3 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 50% of income.

  • Income trend

    15 of 15

    Income rose 53% on the year before.

  • Spending floor

    15 of 15

    94% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 43 out of 100. Higher than 7% of charities in its peer group (philanthropy, $1m to $10m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $1.1 million spent. KUPUOHI EDUCATION PROGRAM OVERVIEW: STRIVES TO TEACH STUDENTS PRE-K TO POST COLLEGE, ABOUT SUSTAINABILITY, SCIENCE, LANGUAGE ARTS, HAWAIIAN CULTURE, AND LAND-STEWARDSHIP WITH EXCITING HANDS-ON, EXPERIENTIAL ACTIVITIES. OUR GOAL IS TO INSPIRE STUDENTS TO LEARN ABOUT AND CARE FOR THEIR ENVIRONMENT WHILE DEVELOPING THEIR SENSE OF PLACE. KULAIWI NANI RESTORATION OVERVIEW: IN-PERSON COMMUNITY WORKDAYS WITH LIMITED GROUP CAPACITIES, ADHERING TO CDC SAFETY GUIDELINES FOR COVID. VOLUNTEERS ASSIST WITH RESTORATION AND MAINTENANCE ACTIVITIES FOCUSING ON AUWAI KAI AND MAKAHA MAINTENANCE, AND INVASIVE PLANT AND FISH SPECIES REMOVAL. KAIAULU (COMMUNITY) PROGRAMS OVERVIEW: MLEF CONTINUED ITS PARTNERSHIP WITH THE NORTH SHORE FOOD BANK TO SERVE THOSE MOST IMPACTED BY COVID IN OUR SURROUNDING COMMUNITY. MLEF PROVIDE MONTHLY FOOD FROM ITS COMMUNITY IMU TO DISTRIBUTE HOT MEALS ONCE-A-MONTH DURING THE NORTH SHORE FOOD BANK'S FOOD DISTRIBUTION AT KAIAKA PARK. KUMU IKENA OVERVIEW: MLEF ALSO CONTINUED TO HOLD OUR COMMUNITY OUTREACH AND CULTURAL CLASSES (KUMU IKENA) TO BRING CULTURAL AWARENESS TO OUR COMMUNITY AND COMMUNITY PARTNERS THROUGH TEACHING NATIVE HAWAIIAN TRADITIONS AND PRACTICES. MLEF HOSTS BI-MONTHLY COMMUNITY CULTURAL WORKSHOPS ON TOPICS FROM LAUHALA WEAVING, LA`AULAPA`AU, IMU BUILDING AND COOKING, ALL ABOUT KALO, AND MORE. WE ALSO STARTED BUILDING OUR TRADITIONAL NATIVE HAWAIIAN HALE (THATCHED HOUSE) THAT WILL BE OUR FUTURE SITE FOR HOSTING FUTURE KUMU IKENA CLASSES AND EVENTS. KUPUOHI EDUCATION PROGRAM OVERVIEW: STRIVES TO TEACH STUDENTS PRE-K TO POST COLLEGE, ABOUT SUSTAINABILITY, SCIENCE, LANGUAGE ARTS, HAWAIIAN CULTURE, AND LAND-STEWARDSHIP WITH EXCITING HANDS-ON, EXPERIENTIAL ACTIVITIES. OUR GOAL IS TO INSPIRE STUDENTS TO LEARN ABOUT AND CARE FOR THEIR ENVIRONMENT WHILE DEVELOPING THEIR SENSE OF PLACE. KULAIWI NANI RESTORATION OVERVIEW: IN-PERSON COMMUNITY WORKDAYS WITH LIMITED GROUP CAPACITIES, ADHERING TO CDC SAFETY GUIDELINES FOR COVID. VOLUNTEERS ASSIST WITH RESTORATION AND MAINTENANCE ACTIVITIES FOCUSING ON AUWAI KAI AND MAKAHA MAINTENANCE, AND INVASIVE PLANT AND FISH SPECIES REMOVAL. KAIAULU (COMMUNITY) PROGRAMS OVERVIEW: MLEF CONTINUED ITS PARTNERSHIP WITH THE NORTH SHORE FOOD BANK TO SERVE THOSE MOST IMPACTED BY COVID IN OUR SURROUNDING COMMUNITY. MLEF PROVIDE MONTHLY FOOD FROM ITS COMMUNITY IMU TO DISTRIBUTE HOT MEALS ONCE-A-MONTH DURING THE NORTH SHORE FOOD BANK'S FOOD DISTRIBUTION AT KAIAKA PARK. KUMU IKENA OVERVIEW: MLEF ALSO CONTINUED TO HOLD OUR COMMUNITY OUTREACH AND CULTURAL CLASSES (KUMU IKENA) TO BRING CULTURAL AWARENESS TO OUR COMMUNITY AND COMMUNITY PARTNERS THROUGH TEACHING NATIVE HAWAIIAN TRADITIONS AND PRACTICES. MLEF HOSTS BI-MONTHLY COMMUNITY CULTURAL WORKSHOPS ON TOPICS FROM LAUHALA WEAVING, LA`AULAPA`AU, IMU BUILDING AND COOKING, ALL ABOUT KALO, AND MORE. WE ALSO STARTED BUILDING OUR TRADITIONAL NATIVE HAWAIIAN HALE (THATCHED HOUSE) THAT WILL BE OUR FUTURE SITE FOR HOSTING FUTURE KUMU IKENA CLASSES AND EVENTS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2012.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.