MALAMA LEARNING CENTER (EIN 200442056) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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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.

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Trantor Score

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

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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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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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

MALAMA LEARNING CENTER