Civic Intelligence

Common Ground Collective

EIN 82-1739501 • 501(c)3 • Haiku, HI

Pub. 78 Eligible990-N Coverage

Profile

It is our mission at Common Ground Collective to transform Maui into a bountiful and productive island that benefits both the environment and the people who live here, for generations to come. Through the promotion of agricultural/ business education in real-life settings, and hands-on assistance; we will help to elevate distressed and underprivileged members of community that are not otherwise be able to receive assistance or obtain education in these areas. By spreading awareness, education and providing assistance, we will work to increase food security and economic opportunities here in our beautiful island community and set-up the framework to bring this model to other much deserving areas in Hawaii and abroad.

PO Box 1051Haiku, HI 96708

www.commongroundcollective.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.52x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

55th percentile

6.6%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

98th percentile

216%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$471,499

Down $208,041 (-31%) from 2023

Liabilities

Up

$247,358

Up $202,219 (+448%) from 2023

Net Assets

Down

$224,141

Down $410,260 (-65%) from 2023

Revenue

Down

$1,964,583

Down $345,022 (-15%) from 2023

Expenses

Up

$1,834,419

Up $86,568 (+5.0%) from 2023

Net Income

Down

$130,164

Down $431,590 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2021: $42,925Liabilities 2021: $2,845Net Assets 2021: $40,0802021Assets 2022: $184,346Liabilities 2022: $111,699Net Assets 2022: $72,6472022Assets 2023: $679,540Liabilities 2023: $45,139Net Assets 2023: $634,4012023Assets 2024: $471,499Liabilities 2024: $247,358Net Assets 2024: $224,1412024

Highlighted filing

2024

Assets$471,499
Liabilities$247,358
Net Assets$224,141

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2021: $176,533Expenses 2021: $139,850Net Income 2021: $36,6832021Revenue 2022: $193,682Expenses 2022: $186,588Net Income 2022: $7,0942022Revenue 2023: $2,309,605Expenses 2023: $1,747,851Net Income 2023: $561,7542023Revenue 2024: $1,964,583Expenses 2024: $1,834,419Net Income 2024: $130,1642024

Highlighted filing

2024

Revenue$1,964,583
Expenses$1,834,419
Net Income$130,164

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$1,989,531
Mission and Program Overview

Mission

It is our mission at Common Ground Collective to transform Maui into a bountiful and productive island that benefits both the environment and the people who live here, for generations to come. Through the promotion of agricultural/ business education in real-life settings, and hands-on assistance; we will help to elevate distressed and underprivileged members of community that are not otherwise be able to receive assistance or obtain education in these areas. By spreading awareness, education and providing assistance, we will work to increase food security and economic opportunities here in our beautiful island community and set-up the framework to bring this model to other much deserving areas in Hawaii and abroad.

It is our mission at common ground collective to transform maui into a bountiful and productive island that benefits both the real-life settings, and hands-on assistance; we will help to elevate distressed and underprivileged members of community that are not otherwise able to receive assistance or obtain education in these areas. By spreading awareness, education and providing assistance, we will work to increase food security and economic opportunities here in our beautiful island community and set-up the framework to bring this model to other much deserving areas in hawaii and abroad.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$93,977$224,141▲ $130,164
Cash and Non-Interest-Bearing Accounts$43,419$220,892▲ $177,473
Pledges and Grants Receivable$66,891$169,996▲ $103,105
Land, Buildings, and Equipment, Net$33,224$63,301▲ $30,077
Accounts Receivable$4,883$14,597▲ $9,714
Prepaid Expenses and Deferred Charges$410$2,424▲ $2,014
Savings and Temporary Cash Investments$289$289→ $0
Total Assets$149,116$471,499▲ $322,383
Liabilities
Deferred Revenue$18,526$187,515▲ $168,989
Accounts Payable and Accrued Expenses$36,613$59,843▲ $23,230
Total Liabilities$55,139$247,358▲ $192,219
Net Assets / Fund Balance
Total Net Assets Fund Balance$93,977$224,141▲ $130,164
Total Liabilities and Net Assets / Fund Balance$149,116$471,499▲ $322,383

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$63,301$22,711$86,012
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer KaracaExecutive DiFT$99,207$9,453$108,660

Board Members and Trustees

NameTitle
Barry HenryPresident
Bobby PahiaDirector
Christopher RobinsonDirector
Trinette FurtadoDirector
Dr Joie TaylorPast Preside
Leslie GaroPast Secreta
Cherry Respicio-uriasPast Treasur
Marina RikerPast Vice Pr
Angie HaramotoSecretary
Megan NakashimaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,939,698
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$24,885
All Other Contributions
$1,500,255
Change in Net Assets
$130,164

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory500$36,996Fair Market Value
Total Noncash Contributions500$36,996-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,565,075
Salaries, Compensation, and Employee Benefits$269,344
Total Fundraising Expense$1,406
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$102,042$26,734-$128,776
Other Salaries and Wages$70,775$53,835-$124,610
Current Officers, Directors, Trustees, and Key Employees$62,786$45,874-$108,660
Fees for Services Accounting$1,546$18,883-$20,429
Other Employee Benefits$12,909$6,043-$18,952
Occupancy$2,153$15,202-$17,355
Payroll Taxes$11,663$5,459-$17,122
All Other Expenses$10,357$2,879-$13,236
Advertising$11,759-$1,138$12,897
Depreciation Depletion-$11,529-$11,529
Insurance$7,521$180-$7,701
Information Technology$2,726$4,425-$7,151
Office Expenses$389$4,324$200$4,913
Other Expenses$3,997$391-$3,997
Travel-$1,310-$1,310
Conferences and Meetings$373$251$68$692
Total Functional Expenses$1,635,694$197,319$1,406$1,834,419
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,151
Fundraising Direct Expenses$2,706
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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 990 draft is emailed to the president of the board and the executive director for review before filing.

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

Board members are annually required to sign a conflict of interest statement and disclose any financial interest.

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

Executive director: the board determines the compensation by reviewing what executive directors of similarly sized organizations receive in the area.

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
Common Ground Collective
EIN
82-1739501
Phone
8088560906
Address
PO BOX 1051, HAIKU, HI 96708

Signing Officer

Name
Jennifer Karaca
Title
Executive Director
Phone
8088560906
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Karaca
Formed
2017
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
309

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

It is our mission at common ground collective to transform maui into a bountiful and productive island that benefits both the real-life settings, and hands-on assistance; we will help to elevate distressed and underprivileged members of community that are not otherwise able to receive assistance or obtain education in these areas. By spreading awareness, education and providing assistance, we will work to increase food security and economic opportunities here in our beautiful island community and set-up the framework to bring this model to other much deserving areas in hawaii and abroad.

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

Cgc's outreach and education common ground collective provides community outreach and education to strengthen maui's local food system. Outreach and education activities are included in all of our programs and include: hands-on learning workshops, volunteer engagement, and public presentations promoting sustainable agriculture and food security. Our programs share resources with residents, landowners, and local partners to support local food production and resilience. These efforts increase awareness of local food systems and encourage community participation in agriculture. Maui fire relief programs & projects in response to the maui fires, common ground collective supported food relief and recovery efforts for affected communities. The organization provided fresh local food, purchased product from impacted producers, and assisted community resource hubs with supplies and logistics. These efforts helped maintain food access and support local food producers during disaster recovery. Maui emergency feeding taskforce common ground collective co-led the maui emergency feeding taskforce to coordinate emergency food distribution and disaster response. The taskforce engaged community partners, nonprofits, and government entities to improve food security systems during crises. A lessons-learned report was developed to support improved resilience and preparedness for future emergencies. Feasibility study for the maka'ainana market: a co-op food hub and grocery store common ground collective is conducting a feasibility study for the development of a cooperative food hub and grocery store to expand access to local food and support agricultural producers. The project includes community surveys, stakeholder outreach, facility design planning, and market analysis. The initiative aims to create centralized infrastructure to strengthen maui's local food economy and increase long-term food security.

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IRS990/MissionDesc0IT IS OUR MISSION AT COMMON GROUND COLLECTIVE TO TRANSFORM MAUI INTO A BOUNTIFUL AND PRODUCTIVE ISLAND THAT BENEFITS BOTH THE REAL-LIFE SETTINGS, AND HANDS-ON ASSISTANCE; WE WILL HELP TO ELEVATE DISTRESSED AND UNDERPRIVILEGED MEMBERS OF COMMUNITY THAT ARE NOT OTHERWISE ABLE TO RECEIVE ASSISTANCE OR OBTAIN EDUCATION IN THESE AREAS. BY SPREADING AWARENESS, EDUCATION AND PROVIDING ASSISTANCE, WE WILL WORK TO INCREASE FOOD SECURITY AND ECONOMIC OPPORTUNITIES HERE IN OUR BEAUTIFUL ISLAND COMMUNITY AND SET-UP THE FRAMEWORK TO BRING THIS MODEL TO OTHER MUCH DESERVING AREAS IN HAWAII AND ABROAD.
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IRS990/OtherExpensesGrp/Desc1FOOD DONATION EXPENSE
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IRS990/PrincipalOfficerNm0JENNIFER KARACA
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IRS990/ProgSrvcAccomActy2Grp/Desc0LOCAL FOOD PROMOTION PROGRAM THE LOCAL FOOD PROMOTION PROGRAM STRENGTHENS THE LOCAL FOOD ECONOMY BY HELPING PRODUCERS CONNECT TO MARKETS AND DISTRIBUTION NETWORKS. ACTIVITIES INCLUDE DISTRIBUTION SUPPORT, MARKETING OUTREACH, AND BUSINESS PARTNERSHIPS TO EXPAND ACCESS TO LOCALLY GROWN PRODUCTS. THIS PROGRAM REDUCES RELIANCE ON IMPORTED FOOD AND INCREASES ECONOMIC OPPORTUNITIES FOR FARMERS AND FOOD PRODUCERS. THE INITIATIVE CONTRIBUTES TO A MORE RESILIENT LOCAL FOOD SYSTEM.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HAIKU HOUSE COMMON GROUND COMMUNITY GARDEN THE HAIKU HOUSE COMMUNITY GARDEN INCREASES ACCESS TO LOCALLY GROWN PRODUCE AND PROVIDES HANDS-ON AGRICULTURAL EDUCATION. VOLUNTEERS ATTEND WEEKLY WORKDAYS TO MAINTAIN CROPS AND SUPPORT FOOD DISTRIBUTION. PRODUCE GROWN AT THE GARDEN IS DONATED TO LOCAL FOOD PROGRAMS AND FOOD-INSECURE HOUSEHOLDS. THE GARDEN PROMOTES COMMUNITY INVOLVEMENT WHILE DEMONSTRATING SMALL-SCALE, REGENERATIVE FOOD PRODUCTION.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CGC'S OUTREACH AND EDUCATION COMMON GROUND COLLECTIVE PROVIDES COMMUNITY OUTREACH AND EDUCATION TO STRENGTHEN MAUI'S LOCAL FOOD SYSTEM. OUTREACH AND EDUCATION ACTIVITIES ARE INCLUDED IN ALL OF OUR PROGRAMS AND INCLUDE: HANDS-ON LEARNING WORKSHOPS, VOLUNTEER ENGAGEMENT, AND PUBLIC PRESENTATIONS PROMOTING SUSTAINABLE AGRICULTURE AND FOOD SECURITY. OUR PROGRAMS SHARE RESOURCES WITH RESIDENTS, LANDOWNERS, AND LOCAL PARTNERS TO SUPPORT LOCAL FOOD PRODUCTION AND RESILIENCE. THESE EFFORTS INCREASE AWARENESS OF LOCAL FOOD SYSTEMS AND ENCOURAGE COMMUNITY PARTICIPATION IN AGRICULTURE. MAUI FIRE RELIEF PROGRAMS & PROJECTS IN RESPONSE TO THE MAUI FIRES, COMMON GROUND COLLECTIVE SUPPORTED FOOD RELIEF AND RECOVERY EFFORTS FOR AFFECTED COMMUNITIES. THE ORGANIZATION PROVIDED FRESH LOCAL FOOD, PURCHASED PRODUCT FROM IMPACTED PRODUCERS, AND ASSISTED COMMUNITY RESOURCE HUBS WITH SUPPLIES AND LOGISTICS. THESE EFFORTS HELPED MAINTAIN FOOD ACCESS AND SUPPORT LOCAL FOOD PRODUCERS DURING DISASTER RECOVERY. MAUI EMERGENCY FEEDING TASKFORCE COMMON GROUND COLLECTIVE CO-LED THE MAUI EMERGENCY FEEDING TASKFORCE TO COORDINATE EMERGENCY FOOD DISTRIBUTION AND DISASTER RESPONSE. THE TASKFORCE ENGAGED COMMUNITY PARTNERS, NONPROFITS, AND GOVERNMENT ENTITIES TO IMPROVE FOOD SECURITY SYSTEMS DURING CRISES. A LESSONS-LEARNED REPORT WAS DEVELOPED TO SUPPORT IMPROVED RESILIENCE AND PREPAREDNESS FOR FUTURE EMERGENCIES. FEASIBILITY STUDY FOR THE MAKA'AINANA MARKET: A CO-OP FOOD HUB AND GROCERY STORE COMMON GROUND COLLECTIVE IS CONDUCTING A FEASIBILITY STUDY FOR THE DEVELOPMENT OF A COOPERATIVE FOOD HUB AND GROCERY STORE TO EXPAND ACCESS TO LOCAL FOOD AND SUPPORT AGRICULTURAL PRODUCERS. THE PROJECT INCLUDES COMMUNITY SURVEYS, STAKEHOLDER OUTREACH, FACILITY DESIGN PLANNING, AND MARKET ANALYSIS. THE INITIATIVE AIMS TO CREATE CENTRALIZED INFRASTRUCTURE TO STRENGTHEN MAUI'S LOCAL FOOD ECONOMY AND INCREASE LONG-TERM FOOD SECURITY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IT IS OUR MISSION AT COMMON GROUND COLLECTIVE TO TRANSFORM MAUI INTO A BOUNTIFUL AND PRODUCTIVE ISLAND THAT BENEFITS BOTH THE REAL-LIFE SETTINGS, AND HANDS-ON ASSISTANCE; WE WILL HELP TO ELEVATE DISTRESSED AND UNDERPRIVILEGED MEMBERS OF COMMUNITY THAT ARE NOT OTHERWISE ABLE TO RECEIVE ASSISTANCE OR OBTAIN EDUCATION IN THESE AREAS. BY SPREADING AWARENESS, EDUCATION AND PROVIDING ASSISTANCE, WE WILL WORK TO INCREASE FOOD SECURITY AND ECONOMIC OPPORTUNITIES HERE IN OUR BEAUTIFUL ISLAND COMMUNITY AND SET-UP THE FRAMEWORK TO BRING THIS MODEL TO OTHER MUCH DESERVING AREAS IN HAWAII AND ABROAD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CGC'S OUTREACH AND EDUCATION COMMON GROUND COLLECTIVE PROVIDES COMMUNITY OUTREACH AND EDUCATION TO STRENGTHEN MAUI'S LOCAL FOOD SYSTEM. OUTREACH AND EDUCATION ACTIVITIES ARE INCLUDED IN ALL OF OUR PROGRAMS AND INCLUDE: HANDS-ON LEARNING WORKSHOPS, VOLUNTEER ENGAGEMENT, AND PUBLIC PRESENTATIONS PROMOTING SUSTAINABLE AGRICULTURE AND FOOD SECURITY. OUR PROGRAMS SHARE RESOURCES WITH RESIDENTS, LANDOWNERS, AND LOCAL PARTNERS TO SUPPORT LOCAL FOOD PRODUCTION AND RESILIENCE. THESE EFFORTS INCREASE AWARENESS OF LOCAL FOOD SYSTEMS AND ENCOURAGE COMMUNITY PARTICIPATION IN AGRICULTURE. MAUI FIRE RELIEF PROGRAMS & PROJECTS IN RESPONSE TO THE MAUI FIRES, COMMON GROUND COLLECTIVE SUPPORTED FOOD RELIEF AND RECOVERY EFFORTS FOR AFFECTED COMMUNITIES. THE ORGANIZATION PROVIDED FRESH LOCAL FOOD, PURCHASED PRODUCT FROM IMPACTED PRODUCERS, AND ASSISTED COMMUNITY RESOURCE HUBS WITH SUPPLIES AND LOGISTICS. THESE EFFORTS HELPED MAINTAIN FOOD ACCESS AND SUPPORT LOCAL FOOD PRODUCERS DURING DISASTER RECOVERY. MAUI EMERGENCY FEEDING TASKFORCE COMMON GROUND COLLECTIVE CO-LED THE MAUI EMERGENCY FEEDING TASKFORCE TO COORDINATE EMERGENCY FOOD DISTRIBUTION AND DISASTER RESPONSE. THE TASKFORCE ENGAGED COMMUNITY PARTNERS, NONPROFITS, AND GOVERNMENT ENTITIES TO IMPROVE FOOD SECURITY SYSTEMS DURING CRISES. A LESSONS-LEARNED REPORT WAS DEVELOPED TO SUPPORT IMPROVED RESILIENCE AND PREPAREDNESS FOR FUTURE EMERGENCIES. FEASIBILITY STUDY FOR THE MAKA'AINANA MARKET: A CO-OP FOOD HUB AND GROCERY STORE COMMON GROUND COLLECTIVE IS CONDUCTING A FEASIBILITY STUDY FOR THE DEVELOPMENT OF A COOPERATIVE FOOD HUB AND GROCERY STORE TO EXPAND ACCESS TO LOCAL FOOD AND SUPPORT AGRICULTURAL PRODUCERS. THE PROJECT INCLUDES COMMUNITY SURVEYS, STAKEHOLDER OUTREACH, FACILITY DESIGN PLANNING, AND MARKET ANALYSIS. THE INITIATIVE AIMS TO CREATE CENTRALIZED INFRASTRUCTURE TO STRENGTHEN MAUI'S LOCAL FOOD ECONOMY AND INCREASE LONG-TERM FOOD SECURITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 DRAFT IS EMAILED TO THE PRESIDENT OF THE BOARD AND THE EXECUTIVE DIRECTOR FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE ANNUALLY REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT AND DISCLOSE ANY FINANCIAL INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE DIRECTOR: THE BOARD DETERMINES THE COMPENSATION BY REVIEWING WHAT EXECUTIVE DIRECTORS OF SIMILARLY SIZED ORGANIZATIONS RECEIVE IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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