The Makana Aloha Foundation

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

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

2states

Share of all 16 itemized 2025 grant dollars.

Cities

KahuluiLahainaMakawaoWailukuHaikuLahinaHonoluluKulaPukalaniPuuneneKiheiOaklandPuueneWaipahu

Giving Over Time

Total grant dollars and number of grants per year

$0$100K$200K$300K15 grants202113 grants202219 grants202320 grants202416 grants2025

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

Maui Academy of Performing Arts: $40KMaui Academy of PerformingArts$40KLahainaluna High School Foundation: $32KLahainaluna High SchoolFoundation$32KWhale 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$10K

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

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%).

Giving History

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
Lahainaluna High School Foundation Lahaina, HIGrant to fund the annual makana aloha science scholarship and renewals at lahainaluna high school.$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

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K20212022202320242025
Metric202520242023
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

  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

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

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), 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.

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