Civic Intelligence

Aina Momona

990 • Fiscal year 2023 • EIN 82-1366588

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

PO Box 1687Kaunakakai, HI 96748

(808) 265-3698

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

8th percentile

0.00x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

33rd percentile

-2.0%

Higher net margin than 33% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

25th percentile

$40,750

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

4th percentile

-24%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

683%

Faster revenue growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$401,705

Down $125,300 (-24%) from 2022

Net Assets

Down

$401,705

Down $125,300 (-24%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$6,183,788

Up $5,394,376 (+683%) from 2022

Expenses

Up

$6,309,088

Up $5,570,124 (+754%) from 2022

Net Income

Down

-$125,300

Down $175,748 (-348%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $45,080Net Assets 2017: $45,0802017Assets 2018: $143,015Net Assets 2018: $143,0152018Assets 2019: $227,720Liabilities 2019: $0Net Assets 2019: $227,7202019Assets 2020: $426,686Liabilities 2020: $0Net Assets 2020: $426,6862020Assets 2021: $476,557Liabilities 2021: $0Net Assets 2021: $476,5572021Assets 2022: $527,005Liabilities 2022: $0Net Assets 2022: $527,0052022Assets 2023: $401,705Liabilities 2023: $0Net Assets 2023: $401,7052023Assets 2024: $524,728Liabilities 2024: $0Net Assets 2024: $524,7282024

Highlighted filing

2023

Assets$401,705
Liabilities$0
Net Assets$401,705

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $55,325Expenses 2017: $10,245Net Income 2017: $45,0802017Revenue 2018: $177,680Expenses 2018: $79,745Net Income 2018: $97,9352018Revenue 2019: $384,976Expenses 2019: $296,620Net Income 2019: $88,3562019Revenue 2020: $1,089,145Expenses 2020: $890,179Net Income 2020: $198,9662020Revenue 2021: $645,209Expenses 2021: $595,338Net Income 2021: $49,8712021Revenue 2022: $789,412Expenses 2022: $738,964Net Income 2022: $50,4482022Revenue 2023: $6,183,788Expenses 2023: $6,309,088Net Income 2023: -$125,3002023Revenue 2024: $1,666,362Expenses 2024: $1,543,339Net Income 2024: $123,0232024

Highlighted filing

2023

Revenue$6,183,788
Expenses$6,309,088
Net Income-$125,300
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.0
Gross Receipts
$6,183,788
Mission and Program Overview

Mission

Aina momona (hawaiian for the fertile or rich land) is a community organization dedicated to achieving environmental health and sustainability through restoring social justice and hawaiian sovereignty.

To achieve environmental health and sustainability through restoring social justice and hawaiian sovereignty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$120,347$209,742▲ $89,395
Cash and Non-Interest-Bearing Accounts$406,658$146,106▼ $260,552
Land, Buildings, and Equipment, Net-$45,857-
Total Assets$527,005$401,705▼ $125,300
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$527,005$401,705▼ $125,300
Total Net Assets Fund Balance$527,005$401,705▼ $125,300
Total Liabilities and Net Assets / Fund Balance$527,005$401,705▼ $125,300

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,857$7,731$53,588
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Trisha Kehaulani Watson PhdVice PresidePT$40,750$40,750
Walter RitteExecutive DiFT$40,520$40,520

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,156,493
Program Service Revenue
$20,540
Investment Income
$64
Other Revenue
$6,691
All Other Contributions
$6,156,493
Change in Net Assets
$-125,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,321,326
Other Expenses$1,324,352
Salaries, Compensation, and Employee Benefits$663,410
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,686,219--$3,686,219
Grants to Domestic Individuals$635,107--$635,107
Other Salaries and Wages$481,891$53,228-$535,119
Fees for Services Other$464,615$29,750-$494,365
Other Expenses$104,436$6,151-$110,587
All Other Expenses$66,187$1,754-$67,941
Advertising$20,976$43,854-$64,830
Payroll Taxes$42,040$5,622-$47,662
Current Officers, Directors, Trustees, and Key Employees$20,260$20,260-$40,520
Other Employee Benefits$35,105$5,004-$40,109
Occupancy$18,478$9,089-$27,567
Travel$19,942$2,734-$22,676
Fees for Services Management$20,638$1,658-$22,296
Depreciation Depletion$7,731--$7,731
Insurance$6,213--$6,213
Fees for Services Accounting-$4,948-$4,948
Office Expenses$1,452--$1,452
Total Functional Expenses$6,121,633$187,455$0$6,309,088
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hawaii Community FoundationHonolulu, HI501c3Maui Relief$1,612,145
Grants Central StationKihei, HI501c3Maui Relief$400,500
Maui Firefighters ReliefPaia, HI501c3Maui Relief$300,000
Na Aikane O MauiLihue, HI-Maui Relief$251,500
SafewayLahaina, HI-Maui Relief$205,380
We Are Oceania--Maui Relief$200,000
Old Lahaina LuauKahului, HI-Maui Relief$127,000
Maui Historical SocietyLahaina, HI-Maui Relief$100,000
Nomi Health IncLahaina, HI-Maui Relief$88,350
Ohana WaaPuunene, HI-Maui Relief$40,000
Trilogy ExcursionsHonolulu, HI-Maui Relief$34,000
University of Hawaii--Maui Relief$29,800
Aha Punana LeoHilo, HI501c3Maui Relief$26,000
Lahaina Restoration FoundationWailuku, HI501c3Maui Relief$20,000
Lokahi PacificPaia, HI501c3Maui Relief$20,000
Maui Dance CouncilWailuku, HI501c3Maui Relief$20,000
Council for Native Hawaiian AdvKapolei, HI501c3Maui Relief & Other$16,750
Halau KekuaokalaaualailiahiWailuku, HI501c3Maui Relief$15,000
Ahahui Siwila HawaiiHonolulu, HI501c3Maui Relief$10,000
Boys and Girls Club MauiKahului, HI501c3Maui Relief$10,000
Chow Cart LLCKihei, HI501c3Maui Relief$10,000
Coconut Grove Catering LLCLahaina, HI501c3Maui Relief$10,000
Friends of the Childrens Justice CWailuku, HI501c3Maui Relief$10,000
Guava Tree LLCWailuku, HI501c3Maui Relief$10,000
Ke Kula O PiilaniWailuku, HI501c3Maui Relief$10,000
Kolea FoundationPuunene, HI501c3Maui Relief$10,000
Maui Chef HuiWailuku, HI501c3Maui Relief$10,000
Maui Youth & Family Services IncOrem, UT-Maui Relief$10,000
Pastele House Maui LLCHonolulu, HI-Maui Relief$10,000
Restaurant Matsu IncKahului, HI-Maui Relief$10,000
SPARKY'S FOOD COMPANY LLCHonolulu, HI-Maui Relief$10,000
Simeon Restaurants LLCWailuku, HI-Maui Relief$10,000
Smash Maui LLCLahaina, HI-Maui Relief$7,000
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

Board is provided a copy of the tax return prior to filing with the irs.

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

4. Violations of the conflicts of interest policy a. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. B. If, after hearing the member's response an d after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

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

Board considers compensation of like organizations.

Form 990, Page 6, Part VI, Line 18

Documents made available upon request.

Form 990, Page 6, Part VI, Line 19

Documents made available upon request.

Filing and Contact Details

Filer

Filer Name
Aina Momona
EIN
82-1366588
Phone
8082653698
Address
PO BOX 1687, KAUNAKAKAI, HI 96748

Signing Officer

Name
Trisha Kehaulani Watson Phd
Title
Vice President
Phone
8082653698
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter Ritte
Formed
2017
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
9
Employees
23
Volunteers
127

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

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

Aina momona also has the following program areas. Aina - aina momona strives to preserve, enhance and protect aina throughout the hawaiian islands, working directly with communities to malama the land. Aina momona recognize that social justice and environmental justice are inextricably linked. The wellbeing of the aina and people are one, and by bringing greater resilience to our communities aina momona can restore greater health to our land. Ai - aina momona is dedicated to restoring nourishment to the lahui hawai`i through food sovereignty and the restoration of subsistence practices. We implore our people to join us in restoring ai to the lahui through revitalizing traditional kalo production practices so that we can end our reliance on less ethical food systems for sustenance. One of the primary goals at aina momona is to kanu mea ai, plant edible food, for our people to live off of the land once more. Wai - aina momona fights for the water rights of our aina, kua'aina, and aina kupuna, because aina momona appreciates that the just allocation of water resources is essential to the promotion of customary practices, food sovereignty, and social justice. Ea - aina momona recognizes the immense need to restore ea in the lungs of our aina and our people. Aina momona is committed to support the fight for ea as aina momona advocates for social justice and moves toward models of self-governance that are grounded in what is pono. E ea no ka lahui let the people rise up

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IRS990/ProgSrvcAccomActy2Grp/Desc0AINA MOMONA ALSO HAS THE FOLLOWING PROGRAM AREAS. AINA - AINA MOMONA STRIVES TO PRESERVE, ENHANCE AND PROTECT AINA THROUGHOUT THE HAWAIIAN ISLANDS, WORKING DIRECTLY WITH COMMUNITIES TO MALAMA THE LAND. AINA MOMONA RECOGNIZE THAT SOCIAL JUSTICE AND ENVIRONMENTAL JUSTICE ARE INEXTRICABLY LINKED. THE WELLBEING OF THE AINA AND PEOPLE ARE ONE, AND BY BRINGING GREATER RESILIENCE TO OUR COMMUNITIES AINA MOMONA CAN RESTORE GREATER HEALTH TO OUR LAND. AI - AINA MOMONA IS DEDICATED TO RESTORING NOURISHMENT TO THE LAHUI HAWAI`I THROUGH FOOD SOVEREIGNTY AND THE RESTORATION OF SUBSISTENCE PRACTICES. WE IMPLORE OUR PEOPLE TO JOIN US IN RESTORING AI TO THE LAHUI THROUGH REVITALIZING TRADITIONAL KALO PRODUCTION PRACTICES SO THAT WE CAN END OUR RELIANCE ON LESS ETHICAL FOOD SYSTEMS FOR SUSTENANCE. ONE OF THE PRIMARY GOALS AT AINA MOMONA IS TO KANU MEA AI, PLANT EDIBLE FOOD, FOR OUR PEOPLE TO LIVE OFF OF THE LAND ONCE MORE. WAI - AINA MOMONA FIGHTS FOR THE WATER RIGHTS OF OUR AINA, KUA'AINA, AND AINA KUPUNA, BECAUSE AINA MOMONA APPRECIATES THAT THE JUST ALLOCATION OF WATER RESOURCES IS ESSENTIAL TO THE PROMOTION OF CUSTOMARY PRACTICES, FOOD SOVEREIGNTY, AND SOCIAL JUSTICE. EA - AINA MOMONA RECOGNIZES THE IMMENSE NEED TO RESTORE EA IN THE LUNGS OF OUR AINA AND OUR PEOPLE. AINA MOMONA IS COMMITTED TO SUPPORT THE FIGHT FOR EA AS AINA MOMONA ADVOCATES FOR SOCIAL JUSTICE AND MOVES TOWARD MODELS OF SELF-GOVERNANCE THAT ARE GROUNDED IN WHAT IS PONO. E EA NO KA LAHUI LET THE PEOPLE RISE UP
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IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROVIDE SUPPORT TO THE COMMUNITY AFFECTED BY THE AUGUST 8,2023 FIRE IN LAHAINA.
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