Civic Intelligence

Regenerative Education Centers Inc

EIN 82-4555166 • 501(c)3 • Kahului, HI

Kahului, HI
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

11th percentile

-77%

Higher net margin than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$39,800

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

25th percentile

-33%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-72%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$315,717

Down $156,437 (-33%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$315,717

Down $156,437 (-33%) from 2023

Revenue

Down

$203,725

Down $531,160 (-72%) from 2023

Expenses

Up

$360,162

Up $93,337 (+35%) from 2023

Net Income

Down

-$156,437

Down $624,497 (-133%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $7,260Liabilities 2018: $21,8242018Assets 2023: $472,154Liabilities 2023: $0Net Assets 2023: $472,1542023Assets 2024: $315,717Liabilities 2024: $0Net Assets 2024: $315,7172024

Highlighted filing

2024

Assets$315,717
Liabilities$0
Net Assets$315,717

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2018: $7,260Expenses 2018: $21,824Net Income 2018: -$14,5642018Revenue 2023: $734,885Expenses 2023: $266,825Net Income 2023: $468,0602023Revenue 2024: $203,725Expenses 2024: $360,162Net Income 2024: -$156,4372024

Highlighted filing

2024

Revenue$203,725
Expenses$360,162
Net Income-$156,437

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$203,725
Mission and Program Overview

Mission

At regenerative education centers (rec), we envision successful stewardship of the environment by implementing regenerative farming practices that cultivate change and ignite transformation in our local community and around the world. We are committed to meeting the changing needs of our community here in lahaina by providing food security through regenerative farming education and addressing housing needs through off grid homestead solutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$469,654$254,684▼ $214,970
Land, Buildings, and Equipment, Net-$61,033-
Accounts Receivable$2,500--
Total Assets$472,154$315,717▼ $156,437
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,473$196,341▲ $143,868
Net Assets With Donor Restrictions$419,681$119,376▼ $300,305
Total Net Assets Fund Balance$472,154$315,717▼ $156,437
Total Liabilities and Net Assets / Fund Balance$472,154$315,717▼ $156,437

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$61,033$8,467$69,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Edward GarciaPres/executiFT$39,800$39,800
Samantha GarciaSecretary/trPT$22,500$22,500

Board Members and Trustees

NameTitle
Adam FischerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$203,642
Program Service Revenue
$0
Investment Income
$18
Other Revenue
$65
All Other Contributions
$203,642
Change in Net Assets
$-156,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$297,862
Salaries, Compensation, and Employee Benefits$62,300
Total Fundraising Expense$13,169
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$191,694$230-$191,924
Current Officers, Directors, Trustees, and Key Employees$24,920$24,920$12,460$62,300
All Other Expenses$12,033$3,251$709$15,993
Depreciation Depletion$8,467--$8,467
Office Expenses-$3,350-$3,350
Other Expenses$3,012--$3,012
Information Technology$1,226$1,226-$2,452
Fees for Services Accounting-$1,568-$1,568
Travel$1,467--$1,467
Insurance-$1,457-$1,457
Occupancy-$652-$652
Total Functional Expenses$310,339$36,654$13,169$360,162
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
Yes
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 2

Edward garcia samantha garcia pres./ed trea/sec married

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

The organization engages with an outside professional to prepare the form 990. A draft of the return is provided to all board members for their review, and it is discussed at a board meeting to ensure accuracy and completeness.

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

The board of directors actively monitors the conflict of interest policy by: 1. Annual disclosures: requiring all board members, officers, and key employees to complete and sign annual disclosure forms that detail any potential conflicts. 2. Regular reviews: reviewing these disclosures to identify and address any potential conflicts. 3. Meeting discussions: ensuring that any potential conflicts are disclosed during board meetings and recorded in the minutes. 4. Enforcement procedures: we implement procedures to manage and resolve conflicts, like requiring recusal from discussions and decisions when a conflict exists.

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

Compensation is determined by review of an independent party and using comparable data of similar organizations to ensure fairness and competitiveness. Compensation packages are subject to a full board approval.

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

Compensation is determined by review of an independent party and using comparable data of similar organizations to ensure fairness and competitiveness. Compensation packages are subject to a full board approval.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990 are provided upon request. Individuals may also view documents at the organization's office during normal business hours. Copies are provided if requested, either in person or by mail.

Filing and Contact Details

Filer

Filer Name
Regenerative Education Centers Inc
EIN
82-4555166
Phone
8084466897
Address
415 DAIRY ROAD STE E339, KAHULUI, HI 96732

Signing Officer

Name
Samantha Garcia
Title
Secretary/treasurer
Phone
8084466897
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Garcia
Formed
2018
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
1
Employees
0
Volunteers
500

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

At regenerative education centers (rec), we envision successful stewardship of the environment by implementing regenerative farming practices that cultivate change and ignite transformation in our local community and around the world. We are committed to meeting the changing needs of our community here in lahaina by providing food security through regenerative farming education and addressing housing needs through off grid homestead solutions.

Form 990, Part III

Line 4a - first accomplishment (continued from page 2) food sovereignty: creating a living classroom at our farms so that those impacted by the lahaina fires have a place to learn how to grow their own food, and receive produce. Regenerative infrastructure: source materials to give away to those displaced by the maui fires to build off-grid tiny homesteads. Implement regenerative agricultural practices to restore the land and promote self- sufficiency. Develop resource-efficient infrastructure for water, power, and waste management. Collaborative network: partner with local nonprofits, community leaders, and influencers to streamline relief efforts. Collaborate with professionals in various fields to provide holistic support, from electricity and plumbing to solar expertise and agriculture guidance. Funding and resource mobilization: seek donations from individuals, businesses, and organizations to fund relief efforts and ongoing operations. Utilize social media, influencers, and community engagement to rally volunteers, resources, and financial support. Long-term recovery planning: collaborate with governmental agencies, including the county, to secure resources for rebuilding and recovery. Develop a comprehensive plan for the sustainable reconstruction of affected areas. Line 4b - second accomplishment (continued from page 2) the restoration efforts focus specifically on removing trash and invasive species (plant and animal), and growing native and voyaging plant species (a mix of trees, shrubs, and grasses) in critical areas within the watershed. This will in turn reduce soil erosion and sedimentation into the streams, resulting in direct improvements and protection of the reef systems that are located at the end of the watershed.after removing invasive species from the restoration sites, rec replants the area with native and voyaging plants. A few of these native and voyaging species used in this restoration site include: trees: 'ulu (breadfruit), niu (coconut), pu hala (pandanus), kou, milo, loulu palm, hawaiian kamani shrubs: naupaka (heliotropes) and pohinahina (vitex) grasses: pili, and vetiver

Form 990, Part IX, Line 11G

Other contractors 9,701 230 0 carpenters 48,805 0 0 community case manager 1,453 0 0 land clearing 20,100 0 0 moving services 11,734 0 0 program management 22,134 0 0 security services 30,600 0 0 solar installation 12,768 0 0 pickup and delivery services 34,399 0 0 total 191,694 230 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT REGENERATIVE EDUCATION CENTERS (REC), WE ENVISION SUCCESSFUL STEWARDSHIP OF THE ENVIRONMENT BY IMPLEMENTING REGENERATIVE FARMING PRACTICES THAT CULTIVATE CHANGE AND IGNITE TRANSFORMATION IN OUR LOCAL COMMUNITY AND AROUND THE WORLD. WE ARE COMMITTED TO MEETING THE CHANGING NEEDS OF OUR COMMUNITY HERE IN LAHAINA BY PROVIDING FOOD SECURITY THROUGH REGENERATIVE FARMING EDUCATION AND ADDRESSING HOUSING NEEDS THROUGH OFF GRID HOMESTEAD SOLUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 4A - FIRST ACCOMPLISHMENT (CONTINUED FROM PAGE 2) FOOD SOVEREIGNTY: CREATING A LIVING CLASSROOM AT OUR FARMS SO THAT THOSE IMPACTED BY THE LAHAINA FIRES HAVE A PLACE TO LEARN HOW TO GROW THEIR OWN FOOD, AND RECEIVE PRODUCE. REGENERATIVE INFRASTRUCTURE: SOURCE MATERIALS TO GIVE AWAY TO THOSE DISPLACED BY THE MAUI FIRES TO BUILD OFF-GRID TINY HOMESTEADS. IMPLEMENT REGENERATIVE AGRICULTURAL PRACTICES TO RESTORE THE LAND AND PROMOTE SELF- SUFFICIENCY. DEVELOP RESOURCE-EFFICIENT INFRASTRUCTURE FOR WATER, POWER, AND WASTE MANAGEMENT. COLLABORATIVE NETWORK: PARTNER WITH LOCAL NONPROFITS, COMMUNITY LEADERS, AND INFLUENCERS TO STREAMLINE RELIEF EFFORTS. COLLABORATE WITH PROFESSIONALS IN VARIOUS FIELDS TO PROVIDE HOLISTIC SUPPORT, FROM ELECTRICITY AND PLUMBING TO SOLAR EXPERTISE AND AGRICULTURE GUIDANCE. FUNDING AND RESOURCE MOBILIZATION: SEEK DONATIONS FROM INDIVIDUALS, BUSINESSES, AND ORGANIZATIONS TO FUND RELIEF EFFORTS AND ONGOING OPERATIONS. UTILIZE SOCIAL MEDIA, INFLUENCERS, AND COMMUNITY ENGAGEMENT TO RALLY VOLUNTEERS, RESOURCES, AND FINANCIAL SUPPORT. LONG-TERM RECOVERY PLANNING: COLLABORATE WITH GOVERNMENTAL AGENCIES, INCLUDING THE COUNTY, TO SECURE RESOURCES FOR REBUILDING AND RECOVERY. DEVELOP A COMPREHENSIVE PLAN FOR THE SUSTAINABLE RECONSTRUCTION OF AFFECTED AREAS. LINE 4B - SECOND ACCOMPLISHMENT (CONTINUED FROM PAGE 2) THE RESTORATION EFFORTS FOCUS SPECIFICALLY ON REMOVING TRASH AND INVASIVE SPECIES (PLANT AND ANIMAL), AND GROWING NATIVE AND VOYAGING PLANT SPECIES (A MIX OF TREES, SHRUBS, AND GRASSES) IN CRITICAL AREAS WITHIN THE WATERSHED. THIS WILL IN TURN REDUCE SOIL EROSION AND SEDIMENTATION INTO THE STREAMS, RESULTING IN DIRECT IMPROVEMENTS AND PROTECTION OF THE REEF SYSTEMS THAT ARE LOCATED AT THE END OF THE WATERSHED.AFTER REMOVING INVASIVE SPECIES FROM THE RESTORATION SITES, REC REPLANTS THE AREA WITH NATIVE AND VOYAGING PLANTS. A FEW OF THESE NATIVE AND VOYAGING SPECIES USED IN THIS RESTORATION SITE INCLUDE: TREES: 'ULU (BREADFRUIT), NIU (COCONUT), PU HALA (PANDANUS), KOU, MILO, LOULU PALM, HAWAIIAN KAMANI SHRUBS: NAUPAKA (HELIOTROPES) AND POHINAHINA (VITEX) GRASSES: PILI, AND VETIVER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EDWARD GARCIA SAMANTHA GARCIA PRES./ED TREA/SEC MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION ENGAGES WITH AN OUTSIDE PROFESSIONAL TO PREPARE THE FORM 990. A DRAFT OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW, AND IT IS DISCUSSED AT A BOARD MEETING TO ENSURE ACCURACY AND COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ACTIVELY MONITORS THE CONFLICT OF INTEREST POLICY BY: 1. ANNUAL DISCLOSURES: REQUIRING ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES TO COMPLETE AND SIGN ANNUAL DISCLOSURE FORMS THAT DETAIL ANY POTENTIAL CONFLICTS. 2. REGULAR REVIEWS: REVIEWING THESE DISCLOSURES TO IDENTIFY AND ADDRESS ANY POTENTIAL CONFLICTS. 3. MEETING DISCUSSIONS: ENSURING THAT ANY POTENTIAL CONFLICTS ARE DISCLOSED DURING BOARD MEETINGS AND RECORDED IN THE MINUTES. 4. ENFORCEMENT PROCEDURES: WE IMPLEMENT PROCEDURES TO MANAGE AND RESOLVE CONFLICTS, LIKE REQUIRING RECUSAL FROM DISCUSSIONS AND DECISIONS WHEN A CONFLICT EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS DETERMINED BY REVIEW OF AN INDEPENDENT PARTY AND USING COMPARABLE DATA OF SIMILAR ORGANIZATIONS TO ENSURE FAIRNESS AND COMPETITIVENESS. COMPENSATION PACKAGES ARE SUBJECT TO A FULL BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS DETERMINED BY REVIEW OF AN INDEPENDENT PARTY AND USING COMPARABLE DATA OF SIMILAR ORGANIZATIONS TO ENSURE FAIRNESS AND COMPETITIVENESS. COMPENSATION PACKAGES ARE SUBJECT TO A FULL BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, INCLUDING THE FORM 990 ARE PROVIDED UPON REQUEST. INDIVIDUALS MAY ALSO VIEW DOCUMENTS AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS. COPIES ARE PROVIDED IF REQUESTED, EITHER IN PERSON OR BY MAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER CONTRACTORS 9,701 230 0 CARPENTERS 48,805 0 0 COMMUNITY CASE MANAGER 1,453 0 0 LAND CLEARING 20,100 0 0 MOVING SERVICES 11,734 0 0 PROGRAM MANAGEMENT 22,134 0 0 SECURITY SERVICES 30,600 0 0 SOLAR INSTALLATION 12,768 0 0 PICKUP AND DELIVERY SERVICES 34,399 0 0 TOTAL 191,694 230 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
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 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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