The Makana Aloha Foundation
The Makana Aloha Foundation is a private foundation, based in Kailua, HI. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $5.1M in total assets. In 2025, it awarded 16 grants totaling $227K. Net investment income was $93K.
Key facts about The Makana Aloha Foundation
In short: The Makana Aloha Foundation gave $227K across 16 grants in 2025 (avg $14K), mostly in Hawaii. 33% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- EIN
- 20-8877756
- Latest 990 filing
- Form 990-PF, 2025
- Annual giving (2025)
- $227,288
- Grants made (2025)
- 16
- Average grant
- $14,206
- Median grant
- $10,000
- New grantees (estimate)
- 33% first-time grantees (5 of 15, 2025)
- Total assets
- $5,133,781
- Primary geography
- Hawaii (100% of itemized 2025 grant dollars)
Data from IRS Form 990-PF, 2025; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).
Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
$5.1M
-5.2% YoY
Annual Giving
$227K
+1.3% YoY
Grant Count
16
-20.0% YoY
Avg Grant Size
$14K
+26.6% YoY
Under IRS private-foundation payout rules, The Makana Aloha Foundation reported a distributable amount of $428K for 2025 — the minimum it must pay out in qualifying distributions.
Is The Makana Aloha Foundation open to new grantees?
33%
first-time grantees, 2025
In 2025, 5 of 15 grantees (33%) were first-time recipients. First grants averaged $10K; repeat grants $18K. How we count
Medians: $10K first-time, $18K repeat.
- 53% of 2025 grantees were also funded in 2024. Method
- Giving held roughly steady from 2022 to 2025 (+8%). Method
- In 2025 it paid out 87% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2021–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Open Grants
1 open opportunity from The Makana Aloha Foundation
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Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of all 16 itemized 2025 grant dollars.
States
Cities
Giving Over Time
Total grant dollars and number of grants per year
From 2021 to 2025, annual grant giving ranged from $196K (2021) to $277K (2023). In 2025 it made 16 grants totaling $227K.
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Maui Academy of Performing Arts ($40K). Together the top 10 received $202K.
Grant Size Distribution
83 grants across all recorded years
The most common grant size was under $50K: 83 grants of 83 (100%).
Giving History
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Maui Academy of Performing Arts Wailuku, HI | Grant to fund as a season sponsor for the inaugural season of mapa's new black box theatre. | $40,000 |
| Lahainaluna High School Foundation Lahaina, HI | Grant to fund the annual makana aloha science scholarship and renewals at lahainaluna high school. | $31,500 |
| Whale Trust Makawao, HI | For costs associated with the 2025 whale tales research event. | $20,000 |
| When We Shine Foundation Kula, HI | Grant to help fund a'arts & aina' professional development for teachers | $20,000 |
| Common Ground Collective Haiku, HI | Costs to help support formation of the foster farm project. | $20,000 |
| University of Hawaii Foundation Kahului, HI | Grant to fund this year's recipients of makana aloha culinary academy scholarship. | $15,788 |
| Friends of Hawaii Tech Academy Waipahu, HI | For costs associated with friends of Hawaii technology academy, inc.s digital media lab at the west maui campus of Hawaii technology academy. | $15,000 |
| Imua Family Services Kahului, HI | Grant for Unrestricted General Operting Support. | $10,000 |
| Whale Trust Makawao, HI | For costs associated with the 2025 whale tales keiki program. | $10,000 |
| Maui Huliau Foundation Haiku, HI | Grant to help fund maui huliau foundation's huliau climate literacy project. | $10,000 |
Financial History
Multi-year comparison from IRS filings
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | $5,133,781 | $5,414,815 | $5,361,325 |
| Revenue | $152,020 | $475,847 | $231,015 |
| Expenses | $431,054 | $422,357 | $457,131 |
| Qualifying Distributions | $371,705 | $375,341 | $410,052 |
| Net Investment Income | $92,668 | $428,831 | $183,936 |
| Distributable Amount | $427,786 | $370,017 | $357,422 |
Data update history
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2021 (received by the IRS September 28, 2021)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS January 24, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS November 21, 2023)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS December 10, 2024)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS February 17, 2026)
- IRS filings on file for fiscal years 2021–2025
Leadership & Key People
Officers and directors from IRS filings
The Makana Aloha Foundation is led by Jami Lynn Burks, President, Secretary, Treasurer & Executive Director on every filing since 2021; 1 of 3 officers listed in 2025 is compensated.
Officers on the 2025 filing
Jami Lynn Burks
President, Secretary, Treasurer & Executive Director
On filings since 2021
40 hrs/week
$110K (2021) → $131K (2025)
Jorene Valkirs
Director
On filings since 2021
2.5 hrs/week
No compensation reported
Gunars E. Valkirs
Vice President
On filings since 2021
2.5 hrs/week
No compensation reported
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.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $131K, to Jami Lynn Burks (Pres, Sec, Treas, Exec Dir).
Frequently asked questions about The Makana Aloha Foundation
How much does The Makana Aloha Foundation give each year?
The Makana Aloha Foundation gave $227K across 16 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $224K across 20 grants.
What is The Makana Aloha Foundation's typical grant size?
The Makana Aloha Foundation's median grant in 2025 was $10,000, and its average grant was $14,206, across 16 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from The Makana Aloha Foundation that year got $10K on average.
Where does The Makana Aloha Foundation give grants?
The Makana Aloha Foundation gives mostly in Hawaii: 100% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Haiku, HI (3 grants), Makawao, HI (3 grants), Lahaina, HI (2 grants) and Kahului, HI (2 grants).
Does The Makana Aloha Foundation give general operating support?
Yes: 25% of The Makana Aloha Foundation's 2025 grants with a stated purpose (4 of 16) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are The Makana Aloha Foundation's largest grantees?
The Makana Aloha Foundation's largest 2025 grantees include Maui Academy of Performing Arts ($40,000), Lahainaluna High School Foundation ($31,500) and Whale Trust ($30,000 across 2 grants), according to its 2025 IRS Form 990-PF. Together they received 45% of its itemized 2025 grant dollars.
How large is The Makana Aloha Foundation?
The Makana Aloha Foundation reported $5.1M in total assets on its 2025 IRS Form 990-PF. It paid out $372K in qualifying distributions that year, against a required minimum of $428K (roughly 5% of its investment assets).
What is The Makana Aloha Foundation's EIN?
The Makana Aloha Foundation's EIN (Employer Identification Number) is 20-8877756. 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.
Here's the math on researching The Makana Aloha Foundation by hand.
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