Civic Intelligence

Friends of Hawaiis Urban Forest

EIN 31-1648023 • 501(c)3 • Kailua, HI

Profile

Promote and provide resources to select, install, establish and care for trees, to provide solutions for the natural and human enviroment.

PO Box 1343Kailua, HI 96734

smarttreespacific.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

50th percentile

4.5%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

84th percentile

36%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

44%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$530,468

Up $139,372 (+36%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$530,468

Up $139,372 (+36%) from 2023

Revenue

Up

$474,366

Up $145,493 (+44%) from 2023

Expenses

Up

$452,930

Up $155,505 (+52%) from 2023

Net Income

Down

$21,436

Down $10,012 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2015: $66,004Liabilities 2015: $0Net Assets 2015: $66,0042015Assets 2020: $324,897Liabilities 2020: $0Net Assets 2020: $324,8972020Assets 2021: $320,010Liabilities 2021: $0Net Assets 2021: $320,0102021Assets 2022: $358,231Liabilities 2022: $0Net Assets 2022: $358,2312022Assets 2023: $391,096Liabilities 2023: $0Net Assets 2023: $391,0962023Assets 2024: $530,468Liabilities 2024: $0Net Assets 2024: $530,4682024

Highlighted filing

2024

Assets$530,468
Liabilities$0
Net Assets$530,468

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2015: $561,317Expenses 2015: $567,941Net Income 2015: -$6,6242015Revenue 2020: $215,826Expenses 2020: $217,226Net Income 2020: -$1,4002020Revenue 2021: $191,017Expenses 2021: $195,904Net Income 2021: -$4,8872021Revenue 2022: $230,428Expenses 2022: $191,809Net Income 2022: $38,6192022Revenue 2023: $328,873Expenses 2023: $297,425Net Income 2023: $31,4482023Revenue 2024: $474,366Expenses 2024: $452,930Net Income 2024: $21,4362024

Highlighted filing

2024

Revenue$474,366
Expenses$452,930
Net Income$21,436

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$474,366
Mission and Program Overview

Mission

Our mission:

Promote and provide resources to select, install, establish and care for trees, to provide solutions for the natural and human enviroment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$391,096$522,323▲ $131,227
Cash and Non-Interest-Bearing Accounts$164,241$292,855▲ $128,614
Investments in Publicly Traded Securities$200,000$210,758▲ $10,758
Savings and Temporary Cash Investments$25,432$25,432→ $0
Cap Stk Tr Prin Current Funds-$8,145-
Inventories for Sale or Use$1,417$1,417→ $0
Intangible Assets$6$6→ $0
Total Assets$391,096$530,468▲ $139,372
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$391,096$530,468▲ $139,372
Total Liabilities and Net Assets / Fund Balance$391,096$530,468▲ $139,372

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,417-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin EckertPresident
Lisa BailVice President
Elizabeth OsullivanSecretary
Rob SalasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$463,608
Program Service Revenue
$0
Investment Income
$10,758
Other Revenue
$0
All Other Contributions
$326,406
Change in Net Assets
$21,436
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$452,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$347,516--$347,516
Travel$34,582--$34,582
Fees for Services Accounting-$2,150-$2,150
Other Expenses$1,650$212-$1,650
Insurance-$1,633-$1,633
All Other Expenses-$365-$365
Advertising$208--$208
Total Functional Expenses$448,570$4,360$0$452,930
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Wai lee llc provides consulting services and is married to the vice president l. Bail

Form 990 governing body review Part VI line 11

No review was conducted or will be conducted

Conflict of interest policy compliance Part VI line 12C

Members regularly and consistently required to disclose interest and enforce compliance with policy

Governing documents etc available to public Part VI line 19

Available through e-mail and hand delivery

Filing and Contact Details

Filer

Filer Name
Friends of Hawaiis Urban Forest
EIN
31-1648023
In Care Of
% LISA BAIL
Phone
8082544161
Address
PO BOX 1343, KAILUA, HI 96734
Doing Business As
Smart Trees Pacific

Signing Officer

Name
Lisa Bail
Title
President
Phone
8082544161
Signed
2025-10-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Kevin Eckert
Formed
2014
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Patricias Tax Service
Address
25 Maluniu Avenue Suite 104, Kailua, HI 96734
Preparer
Patricia Ernce
Phone
8082628386
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

CONTRACT SERVICES -

List of other expenses Part IX line 24E

OTHER EXPENSES

Raw XML Appendix342 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0391096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0530468
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt034582
IRS990/TravelGrp/TotalAmt034582
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1343
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTPS://SMARTTREESPACIFIC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA BAIL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08082544161
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF HAWAIIS URBAN FOREST
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0311648023
ReturnHeader/Filer/InCareOfNm0% LISA BAIL
ReturnHeader/Filer/PhoneNum08082544161
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1343
ReturnHeader/Filer/USAddress/CityNm0KAILUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096734
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990333569
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Patricias Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025 Maluniu Avenue Suite 104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kailua
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096734
ReturnHeader/PreparerPersonGrp/PhoneNum08082628386
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA ERNCE
ReturnHeader/ReturnTs02025-11-17T17:16:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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