MALAMA LEARNING CENTER

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

ELDEN ESMERALDA

Phone

8083058287

Tax Period

2023-01-01 to 2023-12-31

MALAMA LEARNING CENTER, founded in 2004, is a small nonprofit in the Education sector that reported $678K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year.

Mission

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

Program Service Accomplishments

Program 1

Expenses: $198,807

OLA NA KINI: OLA NA KINI INVOLVES STUDENTS, TEACHERS, CULTURAL PRACTITIONERS, COMMUNITY MEMBERS, SCIENTISTS, RESOURCE MANAGERS, AND VISITORS, THROUGH HANDS-ON, PLACE-BASED EDUCATION WITH REAL-WORLD APPLICATIONS. THE PROGRAM INVOLVES BRINGING BACK LIFE-GIVING PLANTS TO PLACES WHERE THEY ONCE THRIVED. EDUCATION IS WOVEN THROUGHOUT THE PROGRAM FOR A WIDE AUDIENCE INCLUDING ELEMENTARY TO COLLEGE STUDENTS AND VOLUNTEERS. THEY ARE DEVISING CREATIVE SOLUTIONS TO MANY CHALLENGES, WORKING DIRECTLY WITH CONSERVATION AND AGRICULTURAL PROFESSIONALS AND LEARNING FIRST-HAND ABOUT 21ST CENTURY CAREERS.

Program 2

Expenses: $186,149

'AINA-BASED EDUCATION CAN BE DEFINED IN MANY WAYS, ONE OF WHICH IS TEACHING AND LEARNING THROUGH 'AINA SO THAT OUR PEOPLE, OUR COMMUNITIES, AND OUR LANDS AND WATERS THRIVE". OUR FOCUS IS TO ELEVATE 'AINA-BASED EDUCATION AS A FOUNDATIONAL PART OF EDUCATION IN OUR SCHOOLS AND ENGAGE STUDENTS MEANINGFULLY IN LIFE-LONG LEARNING THROUGH PROFESSIONAL DEVELOPMENT PROGRAMS.

Program 3

Expenses: $129,226

IN 2023, SPECIAL PROJECTS RELATED TO COORDINATION OF MULTI-DAY EDUCATION AND OUTREACH EVENTS WITH HAWAI'I DEPARTMENT OF EDUCATION SCHOOLS ALONG THE WAI'ANAE COAST AND MULTIPLE NON-PROFIT...

IN 2023, SPECIAL PROJECTS RELATED TO COORDINATION OF MULTI-DAY EDUCATION AND OUTREACH EVENTS WITH HAWAI'I DEPARTMENT OF EDUCATION SCHOOLS ALONG THE WAI'ANAE COAST AND MULTIPLE NON-PROFIT ORGANIZATIONS WORKING ON LAND AND OCEAN CONSERVATION/CULTURAL PROJECTS. THE PROGRAM WAS CALLED: HO'AKEA MAUKA TO MAKAI NAVIGATING OUR FUTURE.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $434,053

Program Service Revenue $228,473

Investment Income $15,053

Other Revenue $0

TOTAL REVENUE $677,579

Expense Breakdown

Grants Paid $0

Salaries & Benefits $364,910

Fundraising Expenses $12,762

Program Expenses $658,195

Other Expenses $310,198

TOTAL EXPENSES $675,108

Year-over-Year Comparison

	2023	2022	Change
Revenue	$677,579	$759,168	-0.1%
Expenses	$675,108	$572,158	+0.2%
Net Income	$2,471	$187,010	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIC ENOS	DIRECTOR	N/A	Director	$0	$0	$0
ELDEN ESMERALDA	SECRETARY &T	N/A	Officer Director	$0	$0	$0
MARK GLICK	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
KAPUA KAWELO	DIRECTOR	N/A	Director	$0	$0	$0
PETER PHILLIPS	DIRECTOR	N/A	Director	$0	$0	$0
DOUGLAS PHILPOTTS	PRESIDENT	N/A	Officer Director	$0	$0	$0
JEFFERY SAMPSON	DIRECTOR	N/A	Director	$0	$0	$0
KURT TSUE	DIRECTOR	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$677,579	$675,108	$1,393,230	$2,471
2022	$759,168	$572,158	$1,167,174	$187,010
2021	$565,977	$582,612	$1,025,547	$-16,635
2020	$558,182	$613,391	$1,107,591	$-55,209
2019	$559,240	$508,864	$937,559	$50,376
2018	$429,016	$463,939	$808,447	$-34,923