Malama Kupuna Foundation

Nonprofit profile at a glance

EIN
992626402
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025
Location
Honolulu, HI, USA
Rating confidence
Limited

Reported finances

Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • Paul Lum (Chairman of the Board)
  • Florante Pumaras (Treasurer)
  • Toby Smith (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is organized exclusively for the charitable and educational purposes of assisting the community with home care services day care services memory care care homes foster homes nurse care manager and managing and monitoring senior patients with chronic conditions.

What it reported doing in 2025

The organization continues to establish itself as a 501c3 to provide health-related services to the community especially to the elderly.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: NotEnoughData
  • Sustainability: NotEnoughData
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: Limited
  • Major donor itemization: Limited

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 2 of 2 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • People: Everyone the filings name, and which of them the filings identify by more than a name.