Nonprofit · EIN 51-0646670
MALAAI
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $442,003 | $414,598 | $27,405 | $192,871 | $0 | $192,871 |
| December 31, 2023 | 990 | $314,908 | $360,893 | -$45,985 | $269,601 | $10,000 | $259,601 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $406,760
- of which government grants
- $170,927
- Program service revenue
- $24,283
- Investment income
- $7
- Net income from fundraising events
- $10,953
- Other revenue
- $10,953
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $143,009
- Other salaries and wages
- $113,846
- Salaries, compensation and benefits (total)
- $289,257
- Professional fundraising fees
- $0
- Accounting fees
- $8,482
- Program services (functional)
- $336,609
- Management and general (functional)
- $41,160
- Fundraising (functional)
- $36,829
Balance sheet and other
- Total assets, start of year
- $269,601
- Total assets, end of year
- $192,871
- Total liabilities, end of year
- $0
- Net assets, end of year
- $192,871
- Net assets without donor restrictions
- $142,846
- Net assets with donor restrictions
- $50,025
- Gross receipts
- $442,528
- Employees
- 8
- Volunteers
- 20
- Year formed
- 2008
- 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 | Other / benefits |
|---|---|---|---|---|
| ZOE KOSMAS | FORMER EXECUTIVE DIRECTOR Officer | 40 | $67,867 | $5,493 |
| JEANETTE I SOON-LUDES | EXECUTIVE DIRECTOR Officer | 40 | $68,249 | $0 |
| WENDY BAKER | SECRETARY Trustee or director | 0.5 | $1,400 | $0 |
| SOPHIA BOWART | TREASURER/PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DERRICK KIYABU | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| HEALOHAMELE GENOVIA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WILLIE QUAYLE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ZOE KOSMAS | FORMER EXECUTIVE DIRECTOR Officer | 40 | $63,546 | $5,116 |
| JEANETTE I SOON-LUDES | EXECUTIVE DIRECTOR Officer | 40 | $67 | $0 |
| SOPHIA BOWART | TREASURER/PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| WENDY BAKER | SECRETARY Trustee or director | 0.5 | $0 | $0 |
| DERRICK KIYABU | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| HEALOHAMELE GENOVIA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WILLIE QUAYLE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 543, KAMUELA, HI 96743-0543
- In care of
- % ZOE KOSMAS EXEC DIR
- Principal officer (990 for 2024)
- JEANNETTE SOON-LUDES, PO BOX 453, KAMUELA, HI 96743
- Signed the 990
- JEANNETTE SOON-LUDES, EXECUTIVE DIRECTOR
- Phone
- (808) 746-0996
- Website
- WWW.MALAAI.ORG
- Return prepared by
- VERITY CPAS
Mission
SEE SCHEDULE O
Program accomplishments
- MALA'AI: THE CULINARY GARDEN OF WAIMEA MIDDLE SCHOOL CULTIVATES THE RELATIONSHIP BETWEEN STUDENTS AND THE 'AINA THROUGH GROWING AND SHARING NOURISHING FOOD IN OUR OUTDOOR LIVING CLASSROOM. OUR WORK REACHES BEYOND THE BOUNDARIES OF OUR GARDEN CONNECTING LAND STEWARDSHIP, CULTURE, HEALTH AND PLEASURE WITH LIFELONG LEARNINGExpenses $172,195
- THE HAWAII ISLAND SCHOOL GARDEN NETWORK CULTIVATES RELATIONSHIPS AMONG OUR CHILDREN, TEACHERS AND THE 'AINA, BY PROVIDING A VIBRANT NETWORK THAT SUPPORTS THE GROWTH OF SCHOOL GARDENS. HISGN PROVIDES PROFESSIONAL DEVELOPMENT, ADVOCACY, MENTORSHIP, AND TECHNICAL ASSISTANCE TO ALL HAWAI'I ISLAND K-12 TEACHERS.Expenses $123,954
- Expenses $40,460
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
- 51-0646670
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $192,871
- Income (IRS master file)
- $442,528
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $442,003 | $414,598 | $192,871 | XML |
| 990 | December 2023 | $314,908 | $360,893 | $269,601 | XML |
| 990 | December 2022 | $350,594 | $347,879 | $246,953 | 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 51-0646670).
Questions about MALAAI
- What is the EIN of MALAAI?
- The employer identification number (EIN) of MALAAI is 51-0646670.
- Is MALAAI tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to MALAAI tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MALAAI 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 MALAAI 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 MALAAI 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 MALAAI?
- The 990 for the year ended December 31, 2024 names JEANNETTE SOON-LUDES.
- Who are the officers and directors of MALAAI?
- The 990 for the year ended December 31, 2024 lists 7 people; 3 received compensation from the organization, the highest $67,867 (ZOE KOSMAS, FORMER EXECUTIVE DIRECTOR).
- How much revenue does MALAAI have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $442,003, expenses of $414,598 and total assets of $192,871 at year end.
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- PARKER SCHOOL EIN 99-0329799 · last filed 990 for 2025
- WAIMEA COUNTRY SCHOOL EIN 99-0327838 · last filed 990 for 2025
- MERRIMANS CULINARY SCHOLARSHIP EIN 99-0341857 · last filed 990-N for 2025
- AHU ILI EIN 93-3426743 · last filed 990 for 2025
- KAWAIHAE CANOE CLUB EIN 99-0317603 · last filed 990 for 2024
- NALUKAI FOUNDATION EIN 46-1377090 · last filed 990-EZ for 2025
- PARKER RANCH ROUNDUP SCHOLARSHIP CLUB EIN 99-0344914 · last filed 990-EZ for 2024