Civic Intelligence

Three Mountain Alliance Foundation

990 • Fiscal year 2018 • EIN 47-2233528

Jan 01, 2018 to Dec 31, 2018 • Filed on May 01, 2019

PO Box 906Volcano, HI 96785

(520) 603-5644

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

96th percentile

72%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

97th percentile

233%

Faster asset growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

91st percentile

78%

Faster revenue growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$769,647

Up $538,448 (+233%) from 2017

Net Assets

Up

$769,647

Up $538,642 (+233%) from 2017

Liabilities

Down

$0

Down $194 (-100%) from 2017

Revenue

Up

$752,726

Up $330,016 (+78%) from 2017

Expenses

Down

$214,084

Down $148,914 (-41%) from 2017

Net Income

Up

$538,642

Up $478,930 (+802%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $171,293Liabilities 2016: $0Net Assets 2016: $171,2932016Assets 2017: $231,199Liabilities 2017: $194Net Assets 2017: $231,0052017Assets 2018: $769,647Liabilities 2018: $0Net Assets 2018: $769,6472018Assets 2019: $862,957Liabilities 2019: $0Net Assets 2019: $862,9572019Assets 2020: $612,785Liabilities 2020: $0Net Assets 2020: $612,7852020Assets 2021: $668,521Liabilities 2021: $0Net Assets 2021: $668,5212021Assets 2022: $807,824Liabilities 2022: $184,330Net Assets 2022: $623,4942022Assets 2023: $1,039,373Liabilities 2023: $0Net Assets 2023: $1,039,3732023Assets 2024: $912,965Liabilities 2024: $0Net Assets 2024: $912,9652024

Highlighted filing

2018

Assets$769,647
Liabilities$0
Net Assets$769,647

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2016: $247,843Expenses 2016: $81,683Net Income 2016: $166,1602016Revenue 2017: $422,710Expenses 2017: $362,998Net Income 2017: $59,7122017Revenue 2018: $752,726Expenses 2018: $214,084Net Income 2018: $538,6422018Revenue 2019: $783,813Expenses 2019: $690,503Net Income 2019: $93,3102019Revenue 2020: $843,722Expenses 2020: $1,093,894Net Income 2020: -$250,1722020Revenue 2021: $869,593Expenses 2021: $813,857Net Income 2021: $55,7362021Revenue 2022: $909,339Expenses 2022: $954,366Net Income 2022: -$45,0272022Revenue 2023: $872,177Expenses 2023: $456,298Net Income 2023: $415,8792023Revenue 2024: $719,361Expenses 2024: $845,769Net Income 2024: -$126,4082024

Highlighted filing

2018

Revenue$752,726
Expenses$214,084
Net Income$538,642
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 1, 2019
Return Version
2018v3.1
Gross Receipts
$752,726
Mission and Program Overview

Mission

Promote and sustain the health and benefits of the native ecosystems of hawaii island through native ecosystem education, research, and management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$222$557,898▲ $557,676
Cash and Non-Interest-Bearing Accounts$230,977$195,231▼ $35,746
Land, Buildings, and Equipment, Net-$16,518-
Total Assets$231,199$769,647▲ $538,448
Liabilities
Accounts Payable and Accrued Expenses$194--
Total Liabilities$194$0▼ $194
Net Assets / Fund Balance
Temporarily Rstr Net Assets$199,756$494,403▲ $294,647
Unrestricted Net Assets$31,249$275,244▲ $243,995
Total Net Assets Fund Balance$231,005$769,647▲ $538,642
Total Liabilities and Net Assets / Fund Balance$231,199$769,647▲ $538,448

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,518$424$16,942
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa Hadway SpainPresident
Linda PrattDirector
Robert RobichauxFmr Presiden
Fia MatticeFmr Secretar
Evelyn WightSecretary
Anne Marie LarosaTreasurer
Lisa CanaleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$704,914
Program Service Revenue
$8,558
Investment Income
$513
Other Revenue
$38,741
All Other Contributions
$650,878
Change in Net Assets
$538,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$126,542
Other Expenses$87,542
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$126,542--$126,542
Fees for Services Other$10,047--$10,047
Fees for Services Accounting-$7,882-$7,882
Travel$3,886--$3,886
Office Expenses$3,297$243-$3,540
Insurance$2,435$737-$3,172
Occupancy$846--$846
Depreciation Depletion$424--$424
Information Technology$299--$299
Other Expenses$28$68-$28
All Other Expenses$25--$25
Total Functional Expenses$205,154$8,930$0$214,084
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Hawaii at ManoaHonolulu, HIGovSee Supplemental$126,542
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 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

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

All board members are provided with a final draft 990 and schedules for review and discussion.

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

Conflict of interest forms are reviewed and completed annually, and when a new board member is elected.

Form 990, Page 6, Part VI, Line 19

Documents are provided upon request. The form 990 is also available on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Three Mountain Alliance Foundation
EIN
47-2233528
Phone
5206035644
Address
PO BOX 906, VOLCANO, HI 96785

Signing Officer

Name
Lisa Hadway Spain
Title
President
Phone
5206035644
Signed
2019-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Hadway Spain
Formed
2014
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
7

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, Page 2, Part III, Line 2

Natural resources program. While the project was part of the organization's overall mission, 2018 was the first year three mountain alliance foundation began operating this program.

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

Hawaii nei is an annual juried art exhibition to promote and feature native species of hawaii island. Artists of all ages and skill levels are encouraged to learn more about native plants and animals and depict these species in the media of their choosing. The exhibition features works from elementary students to renowned local artists and is open for public viewing for one and half months. The program reached 922 people in 2018 via the art exhibition and its associated events including art hikes, school art presentations and workshops, exhibit tours, and school activities. In 2018 hawaii nei was joined by the non-profit hawai'i island art alliance (hiaa) to assist the show with the artwork registration platform, costs for the opening reception including the hanging of the show, art work labels, prizes, and some minor food costs, as well as the sale of artwork during show. Tmaf is still the main coordinator of the show, and this collaboration has allowed tmaf to focus on the associated events mentioned above.

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

The kauluwehi program promotes native forest engagement and awareness through hands on workshops and events that incorporate hawaiian culture and native species. Through lei and wreath making workshops, participants visit native forests, learn sustainable picking practices, decontamination techniques to prevent invasive species, and work with cultural practitioners. Two workshops were held in 2018, and 32 people participated.

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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/Desc0NATURAL RESOURCE CONSERVATION WORK AT KEAUHOU AND LUPEA IN 2018 INCLUDED RE-FORESTATION OF FORMER PASTURELAND (>14,000 NATIVE SEEDLINGS PLANTED) AND MONITORING OF RESTORATION EFFORTS (33 PLOTS); MONITORING OF UNGULATE ACTIVITY ALONG 12 TRANSECTS (63 KM); REPEAT INSPECTIONS AND MAINTENANCE OF 13 MILES OF UNGULATE-PROOF FENCE; CONTROL OF TARGET WEEDS OVER 715 ACRES (FAYA TREES, BLACKBERRY, HIMALAYAN RASPBERRY, BANANA POKA); ASSESSMENT OF WEED ABUNDANCE AND DISTRIBUTION ALONG 40 KM OF TRANSECTS, GENERAL VEGETATION ASSESSMENT AT LUPEA FOR 15 PLOTS, FOREST BIRD SURVEYS AT KEAUHOU (19 TRANSECT, 332 STATIONS).
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IRS990/ProgSrvcAccomActy3Grp/Desc0HAWAII NEI IS AN ANNUAL JURIED ART EXHIBITION TO PROMOTE AND FEATURE NATIVE SPECIES OF HAWAII ISLAND. ARTISTS OF ALL AGES AND SKILL LEVELS ARE ENCOURAGED TO LEARN MORE ABOUT NATIVE PLANTS AND ANIMALS AND DEPICT THESE SPECIES IN THE MEDIA OF THEIR CHOOSING. THE EXHIBITION FEATURES WORKS FROM ELEMENTARY STUDENTS TO RENOWNED LOCAL ARTISTS AND IS OPEN FOR PUBLIC VIEWING FOR ONE AND HALF MONTHS. THE PROGRAM REACHED 922 PEOPLE IN 2018 VIA THE ART EXHIBITION AND ITS ASSOCIATED EVENTS INCLUDING ART HIKES, SCHOOL ART PRESENTATIONS AND WORKSHOPS, EXHIBIT TOURS, AND SCHOOL ACTIVITIES. IN 2018 HAWAII NEI WAS JOINED BY THE NON-PROFIT HAWAI'I ISLAND ART ALLIANCE (HIAA) TO ASSIST THE SHOW WITH THE ARTWORK REGISTRATION PLATFORM, COSTS FOR THE OPENING RECEPTION INCLUDING THE HANGING OF THE SHOW, ART WORK LABELS, PRIZES, AND SOME MINOR FOOD COSTS, AS WELL AS THE SALE OF ARTWORK DURING SHOW. TMAF IS STILL THE MAIN COORDINATOR OF THE SHOW, AND THIS COLLABORATION HAS ALLOWED TMAF TO FOCUS ON THE ASSOCIATED EVENTS MENTIONED ABOVE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE KAULUWEHI PROGRAM PROMOTES NATIVE FOREST ENGAGEMENT AND AWARENESS THROUGH HANDS ON WORKSHOPS AND EVENTS THAT INCORPORATE HAWAIIAN CULTURE AND NATIVE SPECIES. THROUGH LEI AND WREATH MAKING WORKSHOPS, PARTICIPANTS VISIT NATIVE FORESTS, LEARN SUSTAINABLE PICKING PRACTICES, DECONTAMINATION TECHNIQUES TO PREVENT INVASIVE SPECIES, AND WORK WITH CULTURAL PRACTITIONERS. TWO WORKSHOPS WERE HELD IN 2018, AND 32 PEOPLE PARTICIPATED.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SEE SUPPLEMENTAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNIVERSITY OF HAWAII AT MANOA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0OFFICE OF RESEARCH SERVICES
IRS990ScheduleI/RecipientTable/RecipientEIN0996000354
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02440 CAMPUS RD BOX 368
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THREE MOUNTAIN ALLIANCE FOUNDATION (TMAF) PROVIDES GRANT FUNDS TO THE UNIVERSITY OF HAWAII FOR PERSONNEL AND OPERATING EXPENSES FOR THE IMI PONO NO KA AINA PROGRAM. TMAF HAS THE ABILITY TO ACCESS REPORTS DETAILING HOW THE FUNDS HAVE BEEN EXPENSED, AND VIEWS THE REPORTS ON A MONTHLY BASIS TO ENSURE THAT EXPENDITURES ALIGN WITH THE MISSION OF THE ORGANIZATION AND THE RELATED PROGRAM.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NATURAL RESOURCES PROGRAM. WHILE THE PROJECT WAS PART OF THE ORGANIZATION'S OVERALL MISSION, 2018 WAS THE FIRST YEAR THREE MOUNTAIN ALLIANCE FOUNDATION BEGAN OPERATING THIS PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HAWAII NEI IS AN ANNUAL JURIED ART EXHIBITION TO PROMOTE AND FEATURE NATIVE SPECIES OF HAWAII ISLAND. ARTISTS OF ALL AGES AND SKILL LEVELS ARE ENCOURAGED TO LEARN MORE ABOUT NATIVE PLANTS AND ANIMALS AND DEPICT THESE SPECIES IN THE MEDIA OF THEIR CHOOSING. THE EXHIBITION FEATURES WORKS FROM ELEMENTARY STUDENTS TO RENOWNED LOCAL ARTISTS AND IS OPEN FOR PUBLIC VIEWING FOR ONE AND HALF MONTHS. THE PROGRAM REACHED 922 PEOPLE IN 2018 VIA THE ART EXHIBITION AND ITS ASSOCIATED EVENTS INCLUDING ART HIKES, SCHOOL ART PRESENTATIONS AND WORKSHOPS, EXHIBIT TOURS, AND SCHOOL ACTIVITIES. IN 2018 HAWAII NEI WAS JOINED BY THE NON-PROFIT HAWAI'I ISLAND ART ALLIANCE (HIAA) TO ASSIST THE SHOW WITH THE ARTWORK REGISTRATION PLATFORM, COSTS FOR THE OPENING RECEPTION INCLUDING THE HANGING OF THE SHOW, ART WORK LABELS, PRIZES, AND SOME MINOR FOOD COSTS, AS WELL AS THE SALE OF ARTWORK DURING SHOW. TMAF IS STILL THE MAIN COORDINATOR OF THE SHOW, AND THIS COLLABORATION HAS ALLOWED TMAF TO FOCUS ON THE ASSOCIATED EVENTS MENTIONED ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE KAULUWEHI PROGRAM PROMOTES NATIVE FOREST ENGAGEMENT AND AWARENESS THROUGH HANDS ON WORKSHOPS AND EVENTS THAT INCORPORATE HAWAIIAN CULTURE AND NATIVE SPECIES. THROUGH LEI AND WREATH MAKING WORKSHOPS, PARTICIPANTS VISIT NATIVE FORESTS, LEARN SUSTAINABLE PICKING PRACTICES, DECONTAMINATION TECHNIQUES TO PREVENT INVASIVE SPECIES, AND WORK WITH CULTURAL PRACTITIONERS. TWO WORKSHOPS WERE HELD IN 2018, AND 32 PEOPLE PARTICIPATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BOARD MEMBERS ARE PROVIDED WITH A FINAL DRAFT 990 AND SCHEDULES FOR REVIEW AND DISCUSSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST FORMS ARE REVIEWED AND COMPLETED ANNUALLY, AND WHEN A NEW BOARD MEMBER IS ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE PROVIDED UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG.
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ReturnHeader/BusinessOfficerGrp/PersonNm0LISA HADWAY SPAIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05206035644
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THREE MOUNTAIN ALLIANCE FOUNDATION
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ReturnHeader/FilingSecurityInformation/IPTm013:02:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02019-05-08T13:02:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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