Civic Intelligence

Akaka Foundation For

EIN 46-4119442 • 501(c)3 • Hilo, HI

Profile

To enhance and promote a forest stewardship ethic that embraces restoration and conservation strategies through integration of traditional and western knowledge, and through strategic cooperation among private and public organizations. We support three initiatives that promote thriving ecosystems, cultural practice, and sustainable livelihoods.

60 Nowelo StreetHilo, HI 96720

akakaforests.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

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

Net Margin

53rd percentile

5.9%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$89,330

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

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

Asset Growth

87th percentile

45%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

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

Assets

Up

$199,622

Up $7,144 (+3.7%) from 2021

Liabilities

Down

$5,897

Down $15,866 (-73%) from 2021

Net Assets

Up

$193,725

Up $23,010 (+13%) from 2021

Revenue

Up

$958,289

Up $282,642 (+42%) from 2021

Expenses

Up

$901,554

Up $291,851 (+48%) from 2021

Net Income

Down

$56,735

Down $9,209 (-14%) from 2021

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2018: $42,304Liabilities 2018: $24,515Net Assets 2018: $17,7892018Assets 2019: $108,420Liabilities 2019: $32,882Net Assets 2019: $75,5382019Assets 2020: $105,246Liabilities 2020: $475Net Assets 2020: $104,7712020Assets 2021: $192,478Liabilities 2021: $21,763Net Assets 2021: $170,7152021Assets 2024: $199,622Liabilities 2024: $5,897Net Assets 2024: $193,7252024

Highlighted filing

2024

Assets$199,622
Liabilities$5,897
Net Assets$193,725

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2018: $158,812Expenses 2018: $163,432Net Income 2018: -$4,6202018Revenue 2019: $265,275Expenses 2019: $207,526Net Income 2019: $57,7492019Revenue 2020: $563,805Expenses 2020: $555,849Net Income 2020: $7,9562020Revenue 2021: $675,647Expenses 2021: $609,703Net Income 2021: $65,9442021Revenue 2024: $958,289Expenses 2024: $901,554Net Income 2024: $56,7352024

Highlighted filing

2024

Revenue$958,289
Expenses$901,554
Net Income$56,735

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$958,289
Mission and Program Overview

Mission

To enhance and promote a forest stewardship ethic that embraces restoration and conservation strategies through integration of traditional and western knowledge, and through strategic cooperation among private and public organizations. We support three initiatives that promote thriving ecosystems, cultural practice, and sustainable livelihoods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$66,280$134,234▲ $67,954
Cash and Non-Interest-Bearing Accounts$70,717$65,129▼ $5,588
Land, Buildings, and Equipment, Net$518$259▼ $259
Total Assets$137,515$199,622▲ $62,107
Liabilities
Accounts Payable and Accrued Expenses$525$5,897▲ $5,372
Total Liabilities$525$5,897▲ $5,372
Net Assets / Fund Balance
Net Assets With Donor Restrictions$171,306$235,069▲ $63,763
Net Assets Without Donor Restrictions$-34,316$-41,344▼ $7,028
Total Net Assets Fund Balance$136,990$193,725▲ $56,735
Total Liabilities and Net Assets / Fund Balance$137,515$199,622▲ $62,107

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$259$1,036$1,295
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebekah OharaCEOFT$83,330$6,000$89,330

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$930,487
Program Service Revenue
$22,449
Investment Income
$0
Other Revenue
$5,353
All Other Contributions
$197,043
Change in Net Assets
$56,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$711,104
Other Expenses$190,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$408,903$83,751-$492,654
Current Officers, Directors, Trustees, and Key Employees$71,464$17,866-$89,330
Fees for Services Other$89,019$152-$89,171
Other Employee Benefits$54,914$13,729-$68,643
Payroll Taxes$48,382$12,095-$60,477
Travel$12,741$3,185-$15,926
Insurance$12,429$1,381-$13,810
Information Technology$8,565$952-$9,517
Fees for Services Accounting$8,163$907-$9,070
Other Expenses$3,335$371-$3,706
Office Expenses$2,550$283-$2,833
All Other Expenses$2,397$15-$2,412
Conferences and Meetings$562$141-$703
Depreciation Depletion$259--$259
Total Functional Expenses$766,344$135,210$0$901,554
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
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
Yes
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

Form 990, Page 6, Part VI, Line 11B

The board of directors reviews and offers comments on the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is reviewed annually by the board of directors.

Form 990, Page 6, Part VI, Line 15A

The board of directors approves compensation for the exective director.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available upon request.

Filing and Contact Details

Filer

Filer Name
Akaka Foundation for
EIN
46-4119442
Phone
8088956991
Address
60 NOWELO STREET, HILO, HI 96720

Signing Officer

Name
Rebekah Ohara
Title
CEO
Phone
8087567281
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebekah Ohara
Formed
2013
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
12
Volunteers
200

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To enhance and promote a forest stewardship ethic that embraces restoration and conservation strategies through integration of traditional and western knowledge, and through strategic cooperation among private and public organizations. We support three initiatives that promote thriving ecosystems, cultural practice, and sustainable livelihoods.

Form 990, Page 2, Part III, Line 4B

Ohia disease resistance program (odrp): a coalition led by aftf and the usda forest service, odrp stands at the forefront of combating rapid ohia death (rod), a fungal pathogen imperiling the ohia tree (metrosideros polymorpha) - a species foundational to native hawaiian cultural practices and lifeways, and an ecological keystone that covers nearly one million acres of hawaii's landscape; making it the backbone of hawaii's native forests and watersheds. Rod has already caused 180,000 acres in ohia mortality. The mission of the odrp emphasizes restoring the forests afflicted by rod with potential rod-resistant strains of ohia, representing a beacon of hope for hawaii's native forests. Recent milestones include: (1) execution of two intensive disease-resistance screening trials, involving 686 ohia trees from areas with pronounced rod mortality. (2) identification of 371 ohia trees showcasing resilience against the fungal pathogen that causes rod. (3) developing strategies to use disease-resistant ohia to restore areas affected by rod, ensuring the tree's continued presence in hawaii's landscapes.

Form 990, Page 2, Part III, Line 4C

Pilina aina: a dynamic collaboration between aftf, the us forest service, and the university of hawaii at manoa, pilina aina celebrates and reinforces the profound connections between the hawaiian community and their ancestral lands. The term "pilina" encapsulates relationships, while "aina" represents the land, the very crux of the initiative. Pilina aina provides immersive and empowering aina-based learning opportunities and education resources that encourage, facilitate, and enhance student, teacher, and community relationships with aina. These experiences, anchored in place and hawaiian lifeways and practices, cultivate a deeper and personally transformative understanding of hawaii's native ecosystems and provide enhanced secondary education and career-preparedness for youth. We offer programming to hawaii's grade 4-12 students and their teachers through day trip field courses, overnight field courses, intensive teacher training programs, community-based events, and year-long professional development programs in stem. We serve 1,000+ students annually.

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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/ProgSrvcAccomActy2Grp/Desc0OHIA DISEASE RESISTANCE PROGRAM (ODRP): A COALITION LED BY AFTF AND THE USDA FOREST SERVICE, ODRP STANDS AT THE FOREFRONT OF COMBATING RAPID OHIA DEATH (ROD), A FUNGAL PATHOGEN IMPERILING THE OHIA TREE (METROSIDEROS POLYMORPHA) - A SPECIES FOUNDATIONAL TO NATIVE HAWAIIAN CULTURAL PRACTICES AND LIFEWAYS, AND AN ECOLOGICAL KEYSTONE THAT COVERS NEARLY ONE MILLION ACRES OF HAWAII'S LANDSCAPE; MAKING IT THE BACKBONE OF HAWAII'S NATIVE FORESTS AND WATERSHEDS. ROD HAS ALREADY CAUSED 180,000 ACRES IN OHIA MORTALITY. THE MISSION OF THE ODRP EMPHASIZES RESTORING THE FORESTS AFFLICTED BY ROD WITH POTENTIAL ROD-RESISTANT STRAINS OF OHIA, REPRESENTING A BEACON OF HOPE FOR HAWAII'S NATIVE FORESTS. RECENT MILESTONES INCLUDE: (1) EXECUTION OF TWO INTENSIVE DISEASE-RESISTANCE SCREENING TRIALS, INVOLVING 686 OHIA TREES FROM AREAS WITH PRONOUNCED ROD MORTALITY. (2) IDENTIFICATION OF 371 OHIA TREES SHOWCASING RESILIENCE AGAINST THE FUNGAL PATHOGEN THAT CAUSES ROD. (3) DEVELOPING STRATEGIES TO USE DISEASE-RESISTANT OHIA TO RESTORE AREAS AFFECTED BY ROD, ENSURING THE TREE'S CONTINUED PRESENCE IN HAWAII'S LANDSCAPES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PILINA AINA: A DYNAMIC COLLABORATION BETWEEN AFTF, THE US FOREST SERVICE, AND THE UNIVERSITY OF HAWAII AT MANOA, PILINA AINA CELEBRATES AND REINFORCES THE PROFOUND CONNECTIONS BETWEEN THE HAWAIIAN COMMUNITY AND THEIR ANCESTRAL LANDS. THE TERM "PILINA" ENCAPSULATES RELATIONSHIPS, WHILE "AINA" REPRESENTS THE LAND, THE VERY CRUX OF THE INITIATIVE. PILINA AINA PROVIDES IMMERSIVE AND EMPOWERING AINA-BASED LEARNING OPPORTUNITIES AND EDUCATION RESOURCES THAT ENCOURAGE, FACILITATE, AND ENHANCE STUDENT, TEACHER, AND COMMUNITY RELATIONSHIPS WITH AINA. THESE EXPERIENCES, ANCHORED IN PLACE AND HAWAIIAN LIFEWAYS AND PRACTICES, CULTIVATE A DEEPER AND PERSONALLY TRANSFORMATIVE UNDERSTANDING OF HAWAII'S NATIVE ECOSYSTEMS AND PROVIDE ENHANCED SECONDARY EDUCATION AND CAREER-PREPAREDNESS FOR YOUTH. WE OFFER PROGRAMMING TO HAWAII'S GRADE 4-12 STUDENTS AND THEIR TEACHERS THROUGH DAY TRIP FIELD COURSES, OVERNIGHT FIELD COURSES, INTENSIVE TEACHER TRAINING PROGRAMS, COMMUNITY-BASED EVENTS, AND YEAR-LONG PROFESSIONAL DEVELOPMENT PROGRAMS IN STEM. WE SERVE 1,000+ STUDENTS ANNUALLY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENHANCE AND PROMOTE A FOREST STEWARDSHIP ETHIC THAT EMBRACES RESTORATION AND CONSERVATION STRATEGIES THROUGH INTEGRATION OF TRADITIONAL AND WESTERN KNOWLEDGE, AND THROUGH STRATEGIC COOPERATION AMONG PRIVATE AND PUBLIC ORGANIZATIONS. WE SUPPORT THREE INITIATIVES THAT PROMOTE THRIVING ECOSYSTEMS, CULTURAL PRACTICE, AND SUSTAINABLE LIVELIHOODS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OHIA DISEASE RESISTANCE PROGRAM (ODRP): A COALITION LED BY AFTF AND THE USDA FOREST SERVICE, ODRP STANDS AT THE FOREFRONT OF COMBATING RAPID OHIA DEATH (ROD), A FUNGAL PATHOGEN IMPERILING THE OHIA TREE (METROSIDEROS POLYMORPHA) - A SPECIES FOUNDATIONAL TO NATIVE HAWAIIAN CULTURAL PRACTICES AND LIFEWAYS, AND AN ECOLOGICAL KEYSTONE THAT COVERS NEARLY ONE MILLION ACRES OF HAWAII'S LANDSCAPE; MAKING IT THE BACKBONE OF HAWAII'S NATIVE FORESTS AND WATERSHEDS. ROD HAS ALREADY CAUSED 180,000 ACRES IN OHIA MORTALITY. THE MISSION OF THE ODRP EMPHASIZES RESTORING THE FORESTS AFFLICTED BY ROD WITH POTENTIAL ROD-RESISTANT STRAINS OF OHIA, REPRESENTING A BEACON OF HOPE FOR HAWAII'S NATIVE FORESTS. RECENT MILESTONES INCLUDE: (1) EXECUTION OF TWO INTENSIVE DISEASE-RESISTANCE SCREENING TRIALS, INVOLVING 686 OHIA TREES FROM AREAS WITH PRONOUNCED ROD MORTALITY. (2) IDENTIFICATION OF 371 OHIA TREES SHOWCASING RESILIENCE AGAINST THE FUNGAL PATHOGEN THAT CAUSES ROD. (3) DEVELOPING STRATEGIES TO USE DISEASE-RESISTANT OHIA TO RESTORE AREAS AFFECTED BY ROD, ENSURING THE TREE'S CONTINUED PRESENCE IN HAWAII'S LANDSCAPES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PILINA AINA: A DYNAMIC COLLABORATION BETWEEN AFTF, THE US FOREST SERVICE, AND THE UNIVERSITY OF HAWAII AT MANOA, PILINA AINA CELEBRATES AND REINFORCES THE PROFOUND CONNECTIONS BETWEEN THE HAWAIIAN COMMUNITY AND THEIR ANCESTRAL LANDS. THE TERM "PILINA" ENCAPSULATES RELATIONSHIPS, WHILE "AINA" REPRESENTS THE LAND, THE VERY CRUX OF THE INITIATIVE. PILINA AINA PROVIDES IMMERSIVE AND EMPOWERING AINA-BASED LEARNING OPPORTUNITIES AND EDUCATION RESOURCES THAT ENCOURAGE, FACILITATE, AND ENHANCE STUDENT, TEACHER, AND COMMUNITY RELATIONSHIPS WITH AINA. THESE EXPERIENCES, ANCHORED IN PLACE AND HAWAIIAN LIFEWAYS AND PRACTICES, CULTIVATE A DEEPER AND PERSONALLY TRANSFORMATIVE UNDERSTANDING OF HAWAII'S NATIVE ECOSYSTEMS AND PROVIDE ENHANCED SECONDARY EDUCATION AND CAREER-PREPAREDNESS FOR YOUTH. WE OFFER PROGRAMMING TO HAWAII'S GRADE 4-12 STUDENTS AND THEIR TEACHERS THROUGH DAY TRIP FIELD COURSES, OVERNIGHT FIELD COURSES, INTENSIVE TEACHER TRAINING PROGRAMS, COMMUNITY-BASED EVENTS, AND YEAR-LONG PROFESSIONAL DEVELOPMENT PROGRAMS IN STEM. WE SERVE 1,000+ STUDENTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND OFFERS COMMENTS ON THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR THE EXECTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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