Nonprofit · EIN 20-0442056
MALAMA LEARNING CENTER
Tax-exempt · HONOLULU, HI 96806
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,225,320 | $961,803 | $263,517 | $1,631,903 | $511,585 | $1,120,318 |
| December 31, 2023 | 990 | $677,579 | $675,108 | $2,471 | $1,393,230 | $549,015 | $844,215 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $714,325
- of which government grants
- $250,289
- Program service revenue
- $486,289
- Investment income
- $24,706
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $394,327
- Salaries, compensation and benefits (total)
- $472,192
- Professional fundraising fees
- $0
- Accounting fees
- $36,165
- Travel
- $23,773
- Depreciation
- $12,586
- Program services (functional)
- $916,683
- Management and general (functional)
- $33,933
- Fundraising (functional)
- $11,187
Balance sheet and other
- Total assets, start of year
- $1,393,230
- Total assets, end of year
- $1,631,903
- Total liabilities, end of year
- $511,585
- Net assets, end of year
- $1,120,318
- Land, buildings and equipment
- $87,554
- Net assets without donor restrictions
- $254,959
- Net assets with donor restrictions
- $865,359
- Gross receipts
- $1,225,320
- Employees
- 13
- Volunteers
- 500
- Year formed
- 2004
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC ENOS | DIRECTOR Trustee or director | – | $0 |
| ELDEN ESMERALDA | SECRETARY &T Trustee or director, Officer | – | $0 |
| MARK GLICK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| KAPUA KAWELO | DIRECTOR Trustee or director | – | $0 |
| PETER PHILLIPS | DIRECTOR Trustee or director | – | $0 |
| DOUGLAS PHILPOTTS | PRESIDENT Trustee or director, Officer | – | $0 |
| JEFFERY SAMPSON | DIRECTOR Trustee or director | – | $0 |
| KURT TSUE | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC ENOS | DIRECTOR Trustee or director | – | $0 |
| ELDEN ESMERALDA | SECRETARY &T Trustee or director, Officer | – | $0 |
| MARK GLICK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| KAPUA KAWELO | DIRECTOR Trustee or director | – | $0 |
| PETER PHILLIPS | DIRECTOR Trustee or director | – | $0 |
| DOUGLAS PHILPOTTS | PRESIDENT Trustee or director, Officer | – | $0 |
| JEFFERY SAMPSON | DIRECTOR Trustee or director | – | $0 |
| KURT TSUE | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1662, HONOLULU, HI 96806-1662
- Principal officer (990 for 2024)
- ELDEN ESMERALDA, PO BOX 1662, HONOLULU, HI 96806
- Signed the 990
- ELDEN ESMERALDA, SECRETARY &TREASURER
- Phone
- (808) 305-8287
- Website
- WWW.MALAMALEARNINGCENTER.ORG
- Return prepared by
- RICKY TAKEMOTO CPA LLC
Mission
TO INSPIRE COMMUNITIES TO CARE FOR HAWAII BY PERPETUATING CONSERVATION, CULTURE AND SUSTAINABILITY THROUGH EDUCATION.
Program accomplishments
- 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
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-0442056
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B40)
- Assets (IRS master file)
- $1,631,903
- Income (IRS master file)
- $1,225,320
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,225,320 | $961,803 | $1,631,903 | IRS |
| 990 | December 2023 | $677,579 | $675,108 | $1,393,230 | XML |
| 990 | December 2022 | $759,168 | $572,158 | $1,167,174 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0442056).
Questions about MALAMA LEARNING CENTER
- What is the EIN of MALAMA LEARNING CENTER?
- The employer identification number (EIN) of MALAMA LEARNING CENTER is 20-0442056.
- Is MALAMA LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to MALAMA LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MALAMA LEARNING CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MALAMA LEARNING CENTER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MALAMA LEARNING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MALAMA LEARNING CENTER?
- The 990 for the year ended December 31, 2024 names ELDEN ESMERALDA.
- Who are the officers and directors of MALAMA LEARNING CENTER?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does MALAMA LEARNING CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,225,320, expenses of $961,803 and total assets of $1,631,903 at year end.
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