The Makaainana Foundation

WAIANAE, HI EIN: 99-0335635

The Makaainana Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, 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.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$490K

-9.4% YoY

Annual Giving

$20K

-9.1% YoY

Grant Count

-33.3% YoY

Avg Grant Size

$10K

+36.4% YoY

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.

About The Makaainana Foundation

Based on IRS filings

Focus Areas

Philanthropy, Voluntarism & Grantmaking

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

Hawaii $75K (100%)

States

Hawaii

Cities

Waianae

Financial History

Multi-year comparison from IRS filings

Revenue

Expenses

Qualifying Distributions

Net Investment Income

Metric	2025	2024	2023
Total Assets	$489,597	$540,353	$485,327
Revenue	$21,830	$15,475	$34,515
Expenses	$43,049	$34,229	$20,855
Qualifying Distributions	$33,077	$24,955	$14,454
Net Investment Income	$13,158	$6,201	$29,038
Distributable Amount	$20,584	$20,631	$20,260

Giving Over Time

Total grant dollars and number of grants per year

Grant Insights

How this funder distributes its grants

Top Recipients

Top 2 recipients in 2025

Grant Size Distribution

8 grants across all recorded years

Giving History

Grant recipients and amounts by year

Among its reported 2025 grants, the largest include Mauka to Makai Makaha Foundation INC ($10,000), Hoa Aina O Makaha ($10,000).

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

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2025 IRS filing

From 2025 filing

Name	Title	Hours	Compensation
Ninia Parks Elsey	Pres/sec/Direct	15	—
Makau Pilila'au	Vice pre/tre/Di	10	—
Makua Pilila'au	Director	2	—

Subject Areas

Focus areas based on grantmaking activity

Philanthropy, Voluntarism & Grantmaking

Frequently Asked Questions

What is The Makaainana Foundation?

The Makaainana Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in WAIANAE, HI. It holds $490K in total assets as of 2025.

How large is The Makaainana Foundation?

As of 2025, The Makaainana Foundation holds $490K in total assets with $22K in annual revenue. It awarded 2 grants totaling $20K in 2025.

Where does The Makaainana Foundation operate?

The Makaainana Foundation has awarded grants in Hawaii.

What size grants does The Makaainana Foundation award?

In 2025, The Makaainana Foundation awarded 2 grants totaling $20K — an average of about $10K per grant, based on its IRS Form 990 filings.

How much is The Makaainana Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2025, The Makaainana Foundation reported a distributable amount of $21K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.