Civic Intelligence

Pacific Island Farmers Organisation Network Limited

EIN 87-2964127 • 501(c)3 • Kapolei, HI

Profile

To empower farmer organizations in the Pacific Islands, enhancing their vibrancy, viability, and sustainability. The organization is dedicated to fostering effective engagement with farmers and strengthening these organizations as key agents in improving the livelihoods of rural households across the Pacific Islands region.

91-1013 Maulihiwa St 2Kapolei, HI 96707

www.pacificfarmers.com

Siviq Scores

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

Liabilities / Assets

89th percentile

0.73x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.47x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

52nd percentile

5.4%

Higher net margin than 52% of similar nonprofits.

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

Top Officer Pay

89th percentile

$191,413

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

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

Asset Growth

96th percentile

135%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

92nd percentile

117%

Faster revenue growth than 92% of similar nonprofits.

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

Assets

Up

$1,993,085

Up $1,144,317 (+135%) from 2023

Liabilities

Up

$1,449,453

Up $1,018,675 (+236%) from 2023

Net Assets

Up

$543,632

Up $125,642 (+30%) from 2023

Revenue

Up

$3,066,131

Up $1,650,144 (+117%) from 2023

Expenses

Up

$2,901,855

Up $1,529,088 (+111%) from 2023

Net Income

Up

$164,276

Up $121,056 (+280%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2023: $848,768Liabilities 2023: $430,778Net Assets 2023: $417,9902023Assets 2024: $1,993,085Liabilities 2024: $1,449,453Net Assets 2024: $543,6322024

Highlighted filing

2024

Assets$1,993,085
Liabilities$1,449,453
Net Assets$543,632

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2023: $1,415,987Expenses 2023: $1,372,767Net Income 2023: $43,2202023Revenue 2024: $3,066,131Expenses 2024: $2,901,855Net Income 2024: $164,2762024

Highlighted filing

2024

Revenue$3,066,131
Expenses$2,901,855
Net Income$164,276

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$3,066,131
Mission and Program Overview

Mission

To empower farmer organizations in the Pacific Islands, enhancing their vibrancy, viability, and sustainability. The organization is dedicated to fostering effective engagement with farmers and strengthening these organizations as key agents in improving the livelihoods of rural households across the Pacific Islands region.

To make Pacific Islands Farmer Organisations more vibrant, viable and sustainable organisations. Essential for effective engagement with farmers, Farmer Organisations are critical in empowering livelihoods for rural households across the Pacific Islands region

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$627,890$1,093,399▲ $465,509
Pledges and Grants Receivable$176,632--
Accounts Receivable$0$41,155▲ $41,155
Savings and Temporary Cash Investments$0$40,070▲ $40,070
Land, Buildings, and Equipment, Net$27,853$22,746▼ $5,107
Prepaid Expenses and Deferred Charges$16,393$564▼ $15,829
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$848,768$1,993,085▲ $1,144,317
Other Assets Total$0$795,151▲ $795,151
Liabilities
Deferred Revenue$379,959$1,396,694▲ $1,016,735
Other Liabilities$29,020$34,025▲ $5,005
Accounts Payable and Accrued Expenses$21,799$18,734▼ $3,065
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$430,778$1,449,453▲ $1,018,675
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$417,990$543,632▲ $125,642
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$417,990$543,632▲ $125,642
Total Liabilities and Net Assets / Fund Balance$848,768$1,993,085▲ $1,144,317

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$22,746$8,970$31,716
Other Assets Org$795,151--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kyle SticeExecutive Director/secretaryFT$191,413$191,413

Board Members and Trustees

NameTitle
Minoru NishiChairman
Petero MatairatuVice Chairman
Aileen BurnessDirector
Lasa AionoDirector
Maria LinibiDirector
Peter KaohDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,859,953
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$206,178
All Other Contributions
$372,095
Change in Net Assets
$164,276

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,066,131
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,066,131
Total Revenue per Form 990
$3,066,131
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,487,765
Other Expenses$1,056,236
Salaries, Compensation, and Employee Benefits$357,854
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,487,765--$1,487,765
Travel$502,076$0$0$502,076
Current Officers, Directors, Trustees, and Key Employees$191,413$0$0$191,413
Other Salaries and Wages$152,988-$0$152,988
Office Expenses$144,371$0$0$144,371
Other Expenses$0$49,841$0$49,841
Fees for Services Accounting$19,431$0$0$19,431
Payroll Taxes$13,453$0$0$13,453
Depreciation Depletion$0$2,527$0$2,527
Total Functional Expenses$2,849,487$52,368$0$2,901,855

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,901,855
Total Expenses per Audited Statements$2,901,855
Total Expenses per Form 990$2,901,855
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
1
Employees
7
Spending
$1,487,765

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram Services,GrantmakingPIFON disburses funds for activity expenses to support regional farmer organizations. These expenses include staff salaries, office administration, meeting costs, consultancies, and travel expenses such as airfare and boat fare. The funds are used to provide support to member farmers through the farmer organizations.17$1,487,765
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$34,025
Employee benefit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Line 6 Classes of members or stockholders

Pifon is a non-stock, nonprofit organization with a single class of members, consisting of legally registered farmer organizations in the pacific islands. These members, upon approval by the board of directors, gain the right to participate in pifon's governance, including the appointment and election of the board of directors. This structure ensures that pifon's activities, aimed at enhancing the livelihood of rural farmers, are directly influenced by its members, aligning with the organization's exempt purposes.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Pifon's governance allows its members, registered farmer organizations in the pacific islands, to elect or appoint the board of directors. This process ensures pifon's activities align with its mission to support rural farmers. The rights and procedures for these elections are outlined in pifon's articles of association, emphasizing the members' pivotal role in governance decisions.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Pifon's form 990 is prepared by a professional cpa firm and subsequently reviewed by management to ensure accuracy. The final version, complete with all required schedules, is then distributed to the governing body members for their examination before filing with the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

The organization consistently monitors proposed and ongoing transactions to identify potential conflicts of interest. This monitoring is conducted through periodic reviews by designated compliance officers and internal audits.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Pifon's process for determining the compensation of its ceo, executive director, or top management official is conducted in accordance with the rebuttable presumption of reasonableness. This process is overseen by the board of directors, which operates independently and excludes any individuals who may have a conflict of interest. The process includes the use of comparability data for similar positions within comparable organizations and contemporaneous documentation of the decisions made, ensuring the compensation is justified and reasonable.

Form 990, Part VI, Line 19 Required documents available to the public

PIFON makes available upon request its governing documents, conflicts of interest policy, and financial statements.

Filing and Contact Details

Filer

Filer Name
Pacific Island Farmers Organisation Network
EIN
87-2964127
Phone
8082134893
Address
91-1013 Maulihiwa St 2, KAPOLEI, HI 96707

Signing Officer

Name
Kyle Stice
Title
Executive Director
Phone
8082134893
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
6

Preparer

Firm
Ernst & Young US Llp
Address
101 E WASHINGTON ST, PHOENIX, AZ 85004
Preparer
Steven T Rutti
Phone
6023223000
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

To empower farmer organizations in the Pacific Islands, enhancing their vibrancy, viability, and sustainability. The organization is dedicated to fostering effective engagement with farmers and strengthening these organizations as key agents in improving the livelihoods of rural households across the Pacific Islands region.

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 103,516 including grants of $ 0)(Revenue $ 0) IFAD/DFAT - PIRAS Project The IFAD/DFAT - PIRAS Project is financed through contributions from the Rural Poor Stimulus Facility (RPSF), an initiative by the International Fund for Agricultural Development (IFAD) to bolster the resilience of rural livelihoods amid the COVID-19 crisis. The project's goal is to support economic recovery from the pandemic, including improved income generation and food and nutrition security for rural communities. IFAD has provided a grant of USD 1,204,000 (the RPSF Grant) and an additional grant of USD 320,000 funded by the Commonwealth of Australia (Australia Supplementary Grant). The total project value amounts to USD 1,524,000, with an expected completion in August 2024.

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 91,690 including grants of $ 0)(Revenue $ 0)

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 49,166 including grants of $ 46,239)(Revenue $ 0) Project APFP PIFON signed a Letter of Agreement (LOA) with the Asia Farmers Association (AFA) under the Asia Pacific Farmers Program (APFP) in 2019 for a total project value of USD 240,000, representing 8% of the total project budget of USD 3 million. Breadfruit has been identified as the priority commodity for the Pacific under APFP, and the project aims to engage with nine PIFON member countries, including: Cook Islands, Fiji, New Caledonia, Papua New Guinea, Samoa, Solomon Islands, Timor Leste, Tonga, and Vanuatu. Through APFP, PFO has facilitated direct support to its FO members in the North Pacific (Marshall Islands and Federated States of Micronesia). APFP concludes in June 2025. The Asia-Pacific Farmers Program (APFP) is designed to support and empower smallholder and vulnerable farmers and rural producers-both men and women-by working through their farmer organizations (FOs) across 29 countries in Asia and the Pacific. It primarily targets smallholder farmers who are members or potential members of local and national FOs, including those with the potential to become active participants in emerging agricultural value chains through improved access to quality FO services. The overall goal of the APFP is to contribute to an enabling environment for rural poverty reduction by strengthening the capacity of smallholders and their organizations at national, sub-regional, and regional levels. Its specific objective is to enhance the professional capacities of FOs so they can deliver sustainable, demand-driven business and technical services, and effectively engage in policy dialogue that leads to improved livelihoods and incomes for smallholder farmers and producers. The project consists of three key components-(i) FO services development, (ii) policy engagement, and (iii) project management and monitoring & evaluation (M&E)-and will begin with mapping and profiling activities to produce and disseminate national directories of mapped, registered, and active FOs and agricultural development platforms.

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 39,303 including grants of $ 0)(Revenue $ 0) The funds provided by FAO under this Agreement will be used to strengthen the adaptation capacity of farmersganizations in the Pacific, supporting the Forest and Farm Facility (FFF) objectives aligned with FAO's "Better Production, Better Environment, and Better Life" priorities. Specifically, the project contributes to Better Production (BP.4) by enhancing small-scale producers' equitable access to resources; Better Environment (BE.1) by promoting climate change-mitigating and adaptive agri-food systems; and Better Life (BL.7) by scaling up investment for sustainable rural livelihoods. The initiative aims to achieve FFF Outcome 1, which focuses on creating more enabling policy and legal frameworks for Forest and Farm Producer Organizations (FFPOs) through inclusive governance and cross-sectoral collaboration. Expected outputs include: (1.1) FFPOs developing clear advocacy agendas that reflect the interests of all members; Output A, the establishment of a unified and coordinated Pacific farmers' voice in regional and international forums; Output B, the organization of a regional event for FO leaders to co-design a detailed climate change adaptation project; and Output C, the development of a Climate Change Adaptation Policy Toolkit to guide ongoing advocacy and policy engagement.

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 7,309 including grants of $ 0)(Revenue $ 0) PARDI 2 Project The Pacific Agribusiness Research in Development Initiative (PARDI 2) is a research program funded by the Australian Centre for International Agricultural Research (ACIAR), focusing on the development of agribusiness in the Pacific to foster economic growth and improve livelihoods. The project has successfully developed tools and knowledge for identifying inclusive agribusiness opportunities, analyzed value chain and market constraints, and provided solutions for selected Pacific products. It has also evaluated the effectiveness of participatory guarantee systems to enhance value chain performance for new market opportunities and implemented strategies to increase the availability of agribusiness information and research capacity. The total value of the project is AUD 819,672 (approximately USD 556,842), and it was completed on 31st December 2023.

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 7,052 including grants of $ 0)(Revenue $ 0) WRF Project - The project "Strengthening the Agency of CSOs in Developing Policy Frameworks for Equitable Rural Development and an Enhanced Contribution of Family Farmers towards the Achievement of the SDGs" aims to promote rural and agricultural policies that foster inclusive socio-economic development and sustainable food systems, addressing inequalities-particularly among the rural poor and women. The overall objective is to ensure that development policies work for both people and the planet. The intended outcome is a strengthened capacity and influence of civil society organizations (CSOs) in shaping enabling policy frameworks for equitable rural development and enhancing the role of family farmers in tackling global challenges and achieving the SDGs. To achieve this, the project focuses on three key outputs: Building a stronger network to coordinate advocacy efforts and enable meaningful CSO participation in global policy processes, including the UNDFF 2019-2028, sustainable food systems, climate change, biodiversity, and the 2030 Agenda; Reinforcing the governance, representativeness, and operational capacity of the World Rural Forum (WRF) to enhance knowledge sharing, peer learning, and inclusive collaboration among members and partners; and Strengthening the capacities of WRF members to advance inclusive policy frameworks, promote multi-stakeholder partnerships, and provide effective services that improve the socio-economic well-being and resilience of rural communities.

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 0 including grants of $ 0)(Revenue $ 0) ACIAR- Sweet Potatoes:The project aims to strengthen resilient root cropping systems in Pacific Island Countries (PICs) by improving the availability and use of pathogen-tested (PT) sweetpotato planting material and promoting better planting and agronomic practices to address challenges from pests, diseases, and climate change. Over two phases, the project will develop clean planting material from farmer varieties, conduct field trials and demonstrations, and implement extension programs to promote PT material and improved practices. It will establish pilot multiplication and distribution systems for root crops such as sweetpotato, taro, and yam, supported by agronomic management training in seedbed and screenhouse technologies. Long-term outcomes include scaling up these systems for post-disaster recovery and ensuring equitable farmer access to clean planting material across PICs. Foundational activities-such as farmer surveys, infrastructure and supply chain studies, and gender-inclusive strategies-will inform implementation. Ultimately, the project seeks to enhance food security, support sustainable livelihoods, and build more resilient root crop systems in the Pacific.

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Currency Translation Adjustment - -38634; Total - -38634;

Financial Statement Notes

Schedule D, Part X and XI

In the preparation of the financial statements for PACIFIC ISLAND FARMERS ORGANISATION NETWORK LIMITED (PIFON), all financial activities were originally recorded in Fiji dollars (FJD), as this is the functional currency of the organization's operations based in Fiji. For the purpose of compliance with U.S. reporting requirements and to ensure consistency and comparability with U.S.-based entities, these financial statements have been converted to U.S. dollars (USD) for reporting on Form 990 for the period ended December 31, 2024. The conversion from Fiji dollars to U.S. dollars was conducted using the Treasury Reporting Rates of Exchange, specifically utilizing the rate of 1.00 FIJI Dollar = 0.4174 USD. This rate was applied consistently across all financial transactions and balances for the reporting period to ensure accuracy and fairness in the representation of PIFON's financial position and activities during the specified timeframe. Note that exchange rate fluctuations may cause variances between the converted U.S. dollar amounts and the actual values at the time of transactions.

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IRS990/MissionDesc0To empower farmer organizations in the Pacific Islands, enhancing their vibrancy, viability, and sustainability. The organization is dedicated to fostering effective engagement with farmers and strengthening these organizations as key agents in improving the livelihoods of rural households across the Pacific Islands region.
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