The Makaainana Foundation
The Makaainana Foundation is a private foundation, based in Waianae, HI. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $490K in total assets. In 2025, it awarded 2 grants totaling $20K. Net investment income was $13K.
The Makaainana Foundation at a glance
In short: The Makaainana Foundation gave $20K across 2 grants in 2025 (avg $10K), mostly in Hawaii. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $20,000
- -9.1% vs 2024
- Grants made (2025)
- 2
- -33.3% vs 2024
- Average grant
- $10,000
- +36.4% vs 2024
- Median grant
- $10,000
- Total assets
- $489,597
- -9.4% vs 2024
- Primary geography
- Hawaii (100% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who The Makaainana Foundation funds
How this funder distributes its grants
Top Recipients
Top 2 recipients in 2025
The largest 2025 recipient was Mauka to Makai Makaha Foundation INC ($10K). Together the top 2 received $20K.
Grant Size Distribution
8 grants across all recorded years
The most common grant size was under $50K: 8 grants of 8 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 2 itemized grants.
States
Cities
How The Makaainana Foundation gives
- Giving grew 100% from 2022 to 2025. Method
- In 2025 it paid out 161% of its IRS minimum distribution (the 5% rule). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2021 to 2025, annual grant giving ranged from $10K (2021) to $22K (2024). In 2025 it made 2 grants totaling $20K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Mauka to Makai Makaha Foundation INC Waianae, HI | support the junior lifeguard program which teaches the keiki (children) of the Waianae coast about ocean safety including Ocean Safety Awareness Training, Physical Fitness Training, Lifeguard Training, Leadership Development, CPR and Jet Ski Rescue Training, and Hawaiian Cultural values to malama i ke kai (take care of the ocean) | $10,000 |
| Hoa Aina O Makaha Waianae, HI | support their place-based education program which provides hands on experience for the keiki (children) to grow and prepare healthy foods, make healthy life choices, connect with their Hawaiian culture, and deepen relationships with the land and the community. | $10,000 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $489,597 | $21,830 | $43,049 | $20,000 | 2 | $33,077 | $13,158 | $20,584 |
| 2024 | $540,353 | $15,475 | $34,229 | $22,000 | 3 | $24,955 | $6,201 | $20,631 |
| 2023 | $485,327 | $34,515 | $20,855 | $13,000 | 1 | $14,454 | $29,038 | $20,260 |
| 2022 | $531,337 | $35,118 | $14,098 | $10,000 | 1 | $10,399 | $31,921 | $21,180 |
| 2021 | $478,912 | $19,889 | $16,042 | $10,000 | 1 | — | $11,572 | $16,936 |
Under IRS private-foundation payout rules, The Makaainana Foundation reported a distributable amount of $21K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
The Makaainana Foundation is led by Ninia Parks Elsey, President, Secretary & Director since 2025 (on filings since 2021); none of the 3 officers listed in 2025 report compensation.
Officers on the 2025 filing
Ninia Parks Elsey
President, Secretary & Director
President, Secretary & Director → President, 2024
President → President, Secretary & Director, 2025
On filings since 2021
15 hrs/week
No compensation reported
Makau Pilila'au
Vice President, Treasurer & Director
New on the 2025 filing
10 hrs/week
No compensation reported
Makua Pilila'au
Director
New on the 2025 filing
2 hrs/week
No compensation reported
Former officers (2)
- Former: Rebecca Ann Schute (2021–2024) — Director
- Former: Toni Auld Yardley (2021–2024) — Vice President
Data from IRS Form 990 filings, 2021–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about The Makaainana Foundation
How much does The Makaainana Foundation give each year?
The Makaainana Foundation gave $20K across 2 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $22K across 3 grants.
How large is The Makaainana Foundation?
The Makaainana Foundation reported $490K in total assets on its 2025 IRS Form 990-PF. It paid out $33K in qualifying distributions that year, against a required minimum of $21K (roughly 5% of its investment assets).
Where does The Makaainana Foundation operate?
The Makaainana Foundation has awarded grants in Hawaii.
What is The Makaainana Foundation's EIN?
The Makaainana Foundation's EIN (Employer Identification Number) is 99-0335635. IRS Form 990 filing data is available on this page for 2021–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2021–2025
Live grants for the work The Makaainana Foundation funds
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