Civic Intelligence

Akaka Foundation for Tropical For

990 • Fiscal year 2022 • EIN 46-4119442

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 02, 2023

60 Nowelo StreetHilo, HI 96720

(808) 895-6991

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.12x

Higher debt load relative to assets than 70% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

30th percentile

-3.7%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

66th percentile

$47,465

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

12th percentile

-18%

Faster asset growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

71st percentile

32%

Faster revenue growth than 71% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$157,079

Down $35,399 (-18%) from 2021

Net Assets

Down

$137,701

Down $33,014 (-19%) from 2021

Liabilities

Down

$19,378

Down $2,385 (-11%) from 2021

Revenue

Up

$889,243

Up $213,596 (+32%) from 2021

Expenses

Up

$922,257

Up $312,554 (+51%) from 2021

Net Income

Down

-$33,014

Down $98,958 (-150%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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 2022: $157,079Liabilities 2022: $19,378Net Assets 2022: $137,7012022Assets 2024: $199,622Liabilities 2024: $5,897Net Assets 2024: $193,7252024

Highlighted filing

2022

Assets$157,079
Liabilities$19,378
Net Assets$137,701

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 2022: $889,243Expenses 2022: $922,257Net Income 2022: -$33,0142022Revenue 2024: $958,289Expenses 2024: $901,554Net Income 2024: $56,7352024

Highlighted filing

2022

Revenue$889,243
Expenses$922,257
Net Income-$33,014
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 2, 2023
Return Version
2022v5.0
Gross Receipts
$889,243
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
Cash and Non-Interest-Bearing Accounts$86,933$87,855▲ $922
Pledges and Grants Receivable$104,509$68,447▼ $36,062
Land, Buildings, and Equipment, Net$1,036$777▼ $259
Total Assets$192,478$157,079▼ $35,399
Liabilities
Accounts Payable and Accrued Expenses$20,747$18,362▼ $2,385
Other Liabilities$1,016$1,016→ $0
Total Liabilities$21,763$19,378▼ $2,385
Net Assets / Fund Balance
Net Assets With Donor Restrictions$104,771$136,101▲ $31,330
Net Assets Without Donor Restrictions$65,944$1,600▼ $64,344
Total Net Assets Fund Balance$170,715$137,701▼ $33,014
Total Liabilities and Net Assets / Fund Balance$192,478$157,079▼ $35,399

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$777$518$1,295
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rebekah OharaCEOFT$47,465$47,465

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$853,494
Program Service Revenue
$26,183
Investment Income
$0
Other Revenue
$9,566
All Other Contributions
$116,227
Change in Net Assets
$-33,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$509,522
Other Expenses$412,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$300,497$61,547-$362,044
Fees for Services Other$210,859$432-$211,291
Payroll Taxes$43,545$10,886-$54,431
Current Officers, Directors, Trustees, and Key Employees$37,972$9,493-$47,465
Other Employee Benefits$35,138$8,784-$43,922
Information Technology$16,930$1,881-$18,811
Insurance$12,056$1,340-$13,396
Fees for Services Accounting$7,745$861-$8,606
Office Expenses$2,725$302-$3,027
Other Expenses$2,061$2,603-$2,061
All Other Expenses$1,575$174-$1,749
Pension Plan Contributions$1,328$332-$1,660
Travel$887$221-$1,108
Fees for Services Legal-$421-$421
Depreciation Depletion$259--$259
Conferences and Meetings$67$16-$83
Total Functional Expenses$822,964$99,293$0$922,257
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$1,016
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 approves 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
2023-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebekah Ohara
Formed
2013
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
50

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, 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.

Form 990, Part IX, Line 11G

Contractors 192,253 0 0 teachers 14,718 0 0 professional development 3,888 432 0 total 210,859 432 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0OHIA DISEASE RESISTANCE PROGRAM (ODRP): A COALITION LED BY AFTF, 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0279807
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.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
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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, 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND APPROVES 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/ExplanationTxt7CONTRACTORS 192,253 0 0 TEACHERS 14,718 0 0 PROFESSIONAL DEVELOPMENT 3,888 432 0 TOTAL 210,859 432 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02023-04-26 12:10:37Z

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