The Makana Aloha Foundation

Private foundation · Grantmaker Kailua, HI EIN: 20-8877756

The Makana Aloha Foundation is a private foundation based in Kailua, Hawaii. Its stated mission is to support secular organizations that directly improve the Maui community through public education, the arts, healthcare, animal welfare, and environmental conservation.

The Makana Aloha Foundation at a glance

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.

Annual giving (2025)
$227,288
+1.3% vs 2024
Grants made (2025)
16
-20.0% vs 2024
Average grant
$14,206
+26.6% vs 2024
Median grant
$10,000
Total assets
$5,133,781
-5.2% vs 2024
New grantees (estimate)
33% first-time grantees (5 of 15, 2025; small sample)
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 October 2026. New grantees are estimated by matching recipient names across years (methodology).

How to apply to The Makana Aloha Foundation

How to Apply

The 2023 filing directs applicants to contact Jami Lynn Burks and submit materials in accordance with the foundation’s grant application form. The MAF Grants program is listed as active, but the available program information does not specify application materials or eligibility requirements.

Review Cycle
The 2023 filing states that there are no deadlines.
Deadline
The 2023 filing states that there are no deadlines.
Contact

Application contact: Jami Lynn Burks
Mailing address: PO Box 342190, Kailua, HI 96734
Phone: (808) 683-8363

Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Open Grants

1 open opportunity from The Makana Aloha Foundation

Who The Makana Aloha Foundation funds

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Maui Academy of Performing Arts: $40KMaui Academy of PerformingArts$40KWhale Trust: $30K across 2 grantsWhale Trust$30K · 2 grantsWhen We Shine Foundation: $20KWhen We Shine Foundation$20KCommon Ground Collective: $20KCommon Ground Collective$20KUniversity of Hawaii Foundation: $16KUniversity of HawaiiFoundation$16KFriends of Hawaii Tech Academy: $15KFriends of Hawaii Tech Academy$15KImua Family Services: $10KImua Family Services$10KMaui Huliau Foundation: $10KMaui Huliau Foundation$10KEast Maui Animal Center Aka Boo Boo Zoo: $10KEast Maui Animal Center AkaBoo Boo Zoo$10KMaui Humane Society: $10KMaui Humane Society$10K

The largest 2025 recipient was Maui Academy of Performing Arts ($40K). Together the top 10 received $181K.

Organizations only. It also paid 1 individual scholarship ($31,500), which are not listed by name.

Grant Size Distribution

83 grants across all recorded years

83<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 83 grants of 83 (100%).

Geographic Focus

Where this funder awards grants

The foundation describes its mission as improving the Maui community. All 2025 grant dollars went to recipients in Hawaii.

Grant Distribution by State

2states

Share of 2025 grant dollars across all 16 itemized grants.

Cities

KahuluiMakawaoWailukuHaikuLahainaLahinaHonoluluKulaPukalaniPuuneneKiheiOaklandPuueneWaipahu

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. With only 15 grantees, that is a small sample: one grantee more or less moves the share by about 7 points. 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.

Giving History

Giving Over Time

Total grant dollars and number of grants per year

$0$100K$200K$300K15 grants2021 13 grants2022 19 grants2023 20 grants2024 16 grants2025

From 2021 to 2025, annual grant giving ranged from $196K (2021) to $277K (2023). In 2025 it made 16 grants totaling $227K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Maui Academy of Performing Arts Wailuku, HIGrant to fund as a season sponsor for the inaugural season of mapa's new black box theatre.$40,000
1 individual scholarship Recipients not named —$31,500
Whale Trust Makawao, HIFor costs associated with the 2025 whale tales research event.$20,000
When We Shine Foundation Kula, HIGrant to help fund a'arts & aina' professional development for teachers$20,000
Common Ground Collective Haiku, HICosts to help support formation of the foster farm project.$20,000
University of Hawaii Foundation Kahului, HIGrant to fund this year's recipients of makana aloha culinary academy scholarship.$15,788
Friends of Hawaii Tech Academy Waipahu, HIFor 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, HIGrant for Unrestricted General Operting Support.$10,000
Whale Trust Makawao, HIFor costs associated with the 2025 whale tales keiki program.$10,000
Maui Huliau Foundation Haiku, HIGrant to help fund maui huliau foundation's huliau climate literacy project.$10,000
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2025$5,133,781$152,020$431,054$227,28816$371,705$92,668$427,786
2024$5,414,815$475,847$422,357$224,39120$375,341$428,831$370,017
2023$5,361,325$231,015$457,131$277,02619$410,052$183,936$357,422
2022$5,587,441$313,066$395,081$209,77813$339,440$258,946$425,849
2021$5,669,456$424,234$353,386$196,00015—$390,059$351,944

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.

Research compiled by Grantable AI from public sources. Last updated October 2026.

Mission & Focus Areas

The foundation’s stated focus areas are public education, the arts, healthcare, animal welfare, and environmental conservation. It describes its giving as supporting secular organizations that directly improve the Maui community, with an emphasis on unique opportunities to enhance education for Maui students in public schools.

Its 2025 grants illustrate support for a range of organizations and projects. Maui Academy of Performing Arts, whose mission is to enrich individuals, build community, and connect the world through performing arts, received support for the inaugural season of its new black box theatre. Lahainaluna High School Foundation, which raises support for the school and its students, received funding for an annual science scholarship and renewals. Common Ground Collective describes a mission involving community assistance, education, and transforming Maui into a productive island. Whale Trust says it supports and conducts marine-mammal research, education, and conservation.

Other 2025 recipients included University of Hawaii Foundation, which raises philanthropic support for the University of Hawaii; Friends of Hawaii Technology Academy, which supports the school; Maui Huliau Foundation, which promotes environmental literacy and leadership among Maui youth; and Imua Family Services, which provides programs to empower children and families.

Grantmaking

In 2025, the foundation gave $227,288 through 16 grants. Grants ranged from $2,000 to $40,000, with a median grant of $10,000. The largest awards included $40,000 to Maui Academy of Performing Arts for its new theatre’s inaugural season, $31,500 to Lahainaluna High School Foundation for its science scholarship and renewals, and $20,000 each to Whale Trust, When We Shine Foundation, and Common Ground Collective.

Other listed awards included $15,788 to University of Hawaii Foundation for culinary academy scholarships; $15,000 to Friends of Hawaii Technology Academy for a digital media lab at its West Maui campus; and $10,000 each to Imua Family Services, Whale Trust, Maui Huliau Foundation, East Maui Animal Center, and Maui Humane Society.

The foundation’s 2023 filing states that it does not restrict giving to preselected organizations. It says applicants should use the grant application form provided by the foundation. The filing states that grants support educational, medical, health, and other charitable organizations.

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists Jami Lynn Burks as president, secretary, treasurer, and executive director; Gunars E Valkirs as vice president; and Jorene Valkirs as director.

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

Jami Lynn Burks — Pres, Sec, Treas, Exec DIR: $131KJami Lynn BurksPres, Sec, Treas, Exec DIR$131K

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) 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), Whale Trust ($30,000 across 2 grants) and When We Shine Foundation ($20,000), according to its 2025 IRS Form 990-PF. It also paid 1 individual scholarship ($31,500), which are not listed by name. Together they received 40% 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). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.

What does The Makana Aloha Foundation fund?

The foundation’s stated focus areas are public education, the arts, healthcare, animal welfare, and environmental conservation. See mission & focus areas ↑

How do I apply for a grant from The Makana Aloha Foundation?

The 2023 filing directs applicants to contact Jami Lynn Burks and submit materials in accordance with the foundation’s grant application form. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

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 October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated October 2026.

Data update history

(6)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2021 (received by the IRS September 28, 2021)
  2. Updated Form 990-PF for fiscal year 2022 (received by the IRS January 24, 2023)
  3. Updated Form 990-PF for fiscal year 2023 (received by the IRS November 21, 2023)
  4. Updated Form 990-PF for fiscal year 2024 (received by the IRS December 10, 2024)
  5. Updated Form 990-PF for fiscal year 2025 (received by the IRS February 17, 2026)
  6. IRS filings on file for fiscal years 2021–2025

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Cite this profile

Grantable. (2026). The Makana Aloha Foundation funder profile. GrantGraph. Retrieved October 20, 2026, from https://grantable.co/funders/the-makana-aloha-foundation-morg_0998419abe194f1e869da876cdbe35c1

BibTeX
@misc{grantable_208877756_2026,
  author       = {{Grantable}},
  title        = {{The Makana Aloha Foundation funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/the-makana-aloha-foundation-morg_0998419abe194f1e869da876cdbe35c1},
  note         = {Accessed 2026-10-20. Data licensed CC BY 4.0}
}

The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.

Figures come from The Makana Aloha Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

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