Civic Intelligence

Oahu Resource Conservation & Development

EIN 94-3279682 • 501(c)3 • Kunia, HI

Profile

To promote activities which conserve and sustain our natural, human, cultural and economic resources

PO Box 209Kunia, HI 96759

www.oahurcd.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.58x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.40x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

66th percentile

13%

Higher net margin than 66% 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

97th percentile

163%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

85th percentile

52%

Faster revenue growth than 85% of similar nonprofits.

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

Assets

Up

$1,203,963

Up $746,943 (+163%) from 2023

Liabilities

Up

$694,320

Up $515,018 (+287%) from 2023

Net Assets

Up

$509,643

Up $231,925 (+84%) from 2023

Revenue

Up

$1,719,656

Up $586,342 (+52%) from 2023

Expenses

Up

$1,487,731

Up $329,714 (+28%) from 2023

Net Income

Up

$231,925

Up $256,628 (+1039%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $492,606Liabilities 2010: $164,447Net Assets 2010: $328,1592010Assets 2011: $345,626Liabilities 2011: $95,715Net Assets 2011: $249,9112011Assets 2012: $376,992Liabilities 2012: $78,941Net Assets 2012: $298,0512012Assets 2013: $240,613Liabilities 2013: $35,733Net Assets 2013: $204,8802013Assets 2014: $222,097Liabilities 2014: $15,157Net Assets 2014: $206,9402014Assets 2015: $205,454Liabilities 2015: $15,091Net Assets 2015: $190,3632015Assets 2016: $247,329Liabilities 2016: $47,318Net Assets 2016: $200,0112016Assets 2017: $249,607Liabilities 2017: $42,749Net Assets 2017: $206,8582017Assets 2018: $253,914Liabilities 2018: $59,338Net Assets 2018: $194,5762018Assets 2019: $450,438Liabilities 2019: $173,622Net Assets 2019: $276,8162019Assets 2020: $386,519Liabilities 2020: $174,995Net Assets 2020: $211,5242020Assets 2021: $507,055Liabilities 2021: $260,257Net Assets 2021: $246,7982021Assets 2022: $552,711Liabilities 2022: $208,469Net Assets 2022: $344,2422022Assets 2023: $457,020Liabilities 2023: $179,302Net Assets 2023: $277,7182023Assets 2024: $1,203,963Liabilities 2024: $694,320Net Assets 2024: $509,6432024

Highlighted filing

2024

Assets$1,203,963
Liabilities$694,320
Net Assets$509,643

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,228,906Expenses 2010: $968,040Net Income 2010: $260,8662010Expenses 2011: $1,076,7972011Expenses 2012: $796,9762012Revenue 2013: $467,749Expenses 2013: $560,920Net Income 2013: -$93,1712013Revenue 2014: $320,334Expenses 2014: $318,274Net Income 2014: $2,0602014Revenue 2015: $319,094Expenses 2015: $335,671Net Income 2015: -$16,5772015Revenue 2016: $568,829Expenses 2016: $559,182Net Income 2016: $9,6472016Revenue 2017: $649,668Expenses 2017: $642,822Net Income 2017: $6,8462017Revenue 2018: $630,000Expenses 2018: $642,280Net Income 2018: -$12,2802018Revenue 2019: $786,693Expenses 2019: $704,454Net Income 2019: $82,2392019Revenue 2020: $774,752Expenses 2020: $840,044Net Income 2020: -$65,2922020Revenue 2021: $765,447Expenses 2021: $730,173Net Income 2021: $35,2742021Revenue 2022: $1,048,139Expenses 2022: $933,414Net Income 2022: $114,7252022Revenue 2023: $1,133,314Expenses 2023: $1,158,017Net Income 2023: -$24,7032023Revenue 2024: $1,719,656Expenses 2024: $1,487,731Net Income 2024: $231,9252024

Highlighted filing

2024

Revenue$1,719,656
Expenses$1,487,731
Net Income$231,925

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.69$0.51$1.72$1.49$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.18$0.28$1.13$1.16$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.21$0.34$1.05$0.93$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.26$0.25$0.77$0.73$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.17$0.21$0.77$0.84$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.17$0.28$0.79$0.70$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.06$0.19$0.63$0.64$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.04$0.21$0.65$0.64$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.05$0.20$0.57$0.56$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.19$0.32$0.34$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.21$0.32$0.32$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.04$0.20$0.47$0.56$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.08$0.30$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.10$0.25$1.08
2010Summary only. Only limited summary data is available for this year.$0.49$0.16$0.33$1.23$0.97$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,719,656
Mission and Program Overview

Mission

To promote activities which conserve and sustain our natural, human, cultural and economic resources.

To promote activities which conserve and sustain our natural, human, cultural and economic resources

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$279,044$674,154▲ $395,110
Pledges and Grants Receivable$177,827$442,346▲ $264,519
Total Assets$457,020$1,203,963▲ $746,943
Other Assets Total$149$87,463▲ $87,314
Liabilities
Deferred Revenue$76,833$418,689▲ $341,856
Accounts Payable and Accrued Expenses$102,469$208,064▲ $105,595
Other Liabilities$0$67,567▲ $67,567
Total Liabilities$179,302$694,320▲ $515,018
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$277,718$261,937▼ $15,781
Net Assets With Donor Restrictions-$247,706-
Total Net Assets Fund Balance$277,718$509,643▲ $231,925
Total Liabilities and Net Assets / Fund Balance$457,020$1,203,963▲ $746,943

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$67,567--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave ElliotExecutive DirectorFT$97,812$12,709$110,521

Board Members and Trustees

NameTitle
Ethan WestPresident
Danny RubensteinDirector
John MchughDirector
Michelle Gorham DasicDirector
Ramsey BrownDirector
Trisha YamatoTreasurer
Nicole GalaseVP Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,657,915
Program Service Revenue
$56,888
Investment Income
$4,853
Other Revenue
$0
All Other Contributions
$291,905
Change in Net Assets
$231,925

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$79,641Audit Sample Estimat
Total Noncash Contributions$79,641-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,719,656
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$77,427
Total Revenue per Audited Statements
$1,797,083
Total Revenue per Form 990
$1,719,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$727,731
Other Expenses$657,935
Grants and Similar Amounts Paid$102,065
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,673$62,258-$485,931
Fees for Services Other$338,259$12,508-$350,767
Current Officers, Directors, Trustees, and Key Employees$97,184$13,337-$110,521
Grants to Domestic Orgs$72,786--$72,786
Payroll Taxes$55,986$9,598-$65,584
Fees for Services Accounting$55,785$8,927-$64,712
Other Employee Benefits$51,008$9,627-$60,635
Office Expenses$46,630$1,132-$47,762
Grants to Domestic Individuals$29,279--$29,279
Travel$16,008$8,583-$24,591
Occupancy$11,031$93-$11,124
Conferences and Meetings$3,004$6,709-$9,713
Insurance$6,125$1,512-$7,637
Information Technology$6,858--$6,858
Pension Plan Contributions$4,177$883-$5,060
Fees for Services Legal$3,000$702-$3,702
Other Expenses$2,711$50-$2,761
Advertising$1,482--$1,482
Total Functional Expenses$1,309,435$178,296$0$1,487,731

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,565,158
Expenses per Audited Statements$1,487,731
Total Expenses per Form 990$1,487,731
Expenses Not Reported on Form 990$77,427
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Plant a Tree Hawaii IncHonolulu, HI-Land Stewardship Practice Implementation & Conservation Planning Services$28,652
Big Tree Farm LLCWaialua, HI-Land Stewardship Practice Implementation & Conservation Planning Services$19,491
LIU'S PLANTATION INCEwa Beach, HI-Land Stewardship Practice Implementation & Conservation Planning Services$10,000
Minori Fruit Forest LLCHaleiwa, HI-Land Stewardship Practice Implementation & Conservation Planning Services$9,564
Kokua Hawaii FoundationSan Rafael, CA-The Purpose for the Grant Was Bmp Implementation for Watershed Restoration.$5,079
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ops Lease Rou - Liability$67,567
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Section B, Line 11B

Board reviews full draft and meets with tax preparer to discuss any questions prior to submission.

Form 990, Part VI, Section B, Line 12C

Board members are asked annually to sign a conflict of interest statement and board members are asked to identify any conflicts of interest when topics are discussed/voted on at meetings.

Form 990, Part VI, Section B, Line 15A

The executive director's salary is based on a review of comparable organizations, adjusted to be appropriate to the size of this organization's overall budget.

Form 990, Part VI, Section C, Line 18

Annual financial statements are posted on the website and filed with the state attorney general's office. Articles of incorporation and annual filling are available through the dcca breg website. By-laws available, 501c3 determination available through the oahurcd.org website.

Form 990, Part VI, Section C, Line 19

The bylaws, articles of incorporation, policies and procedures and application for recognition of exemption are available upon request.

Filing and Contact Details

Filer

Filer Name
Oahu Resource Conservation & Development
EIN
94-3279682
Phone
8086229026
Address
PO BOX 209, KUNIA, HI 96759

Signing Officer

Name
Trisha Yamato
Title
Treasurer
Phone
8086229026
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ethan West
Formed
1997
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
26
Volunteers
7

Preparer

Firm
Verity Cpas
Address
1050 BISHOP ST 106, HONOLULU, HI 96813
Preparer
Dustin Verity
Phone
8085465026
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 338,259. Management and general expenses 12,508. Fundraising expenses 0. Total expenses 350,767.

Form 990, Part XII, Line 2C

The full board assumes responsibility of the audit and selection of the independent accountant. There are no changes in the oversight or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

In evaluating a tax position for recognition, the organization evaluates whether it is more-likelythan-not that a tax position will be sustained upon examination, including resolution of related appeals or litigation processes, based on the technical merits of the position. If the tax position meets the more-likely-than-not recognition threshold, the tax position is measured and recognized as the largest amount of tax benefit that, in management's judgment, is greater than 50% likely of being realized upon ultimate settlement. It is the organization's policy to accrue interest related to any unrecognized tax benefits, as well as any related penalties in other expenses. The organization did not recognize any interest or penalties associated with unrecognized tax benefits during the years ended december 31, 2024 and 2023. The organization files information returns in the u.s. Federal jurisdiction. The organization evaluated its tax positions for the years ended december 31, 2021 through 2023, the tax years that remain subject to examination by the u.s. Internal revenue service as of december 31, 2024.

Raw XML AppendixShowing 400 of 509 raw XML fields

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/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE ACTIVITIES WHICH CONSERVE AND SUSTAIN OUR NATURAL, HUMAN, CULTURAL AND ECONOMIC RESOURCES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0277718
IRS990/NetAssetsOrFundBalancesEOYAmt0509643
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0277718
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0261937
IRS990/NoncashContributionsAmt079642
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt093
IRS990/OccupancyGrp/ProgramServicesAmt011031
IRS990/OccupancyGrp/TotalAmt011124
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01132
IRS990/OfficeExpensesGrp/ProgramServicesAmt046630
IRS990/OfficeExpensesGrp/TotalAmt047762
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0149
IRS990/OtherAssetsTotalGrp/EOYAmt087463
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09627
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt051008
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060635
IRS990/OtherExpensesGrp/Desc0MATERIALS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2HONORARIA
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt042177
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1200
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt250
IRS990/OtherExpensesGrp/ProgramServicesAmt079641
IRS990/OtherExpensesGrp/ProgramServicesAmt14808
IRS990/OtherExpensesGrp/ProgramServicesAmt22711
IRS990/OtherExpensesGrp/TotalAmt079641
IRS990/OtherExpensesGrp/TotalAmt142177
IRS990/OtherExpensesGrp/TotalAmt25008
IRS990/OtherExpensesGrp/TotalAmt32761
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt067567
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062258
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0423673
IRS990/OtherSalariesAndWagesGrp/TotalAmt0485931
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09598
IRS990/PayrollTaxesGrp/ProgramServicesAmt055986
IRS990/PayrollTaxesGrp/TotalAmt065584
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0883
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04177
IRS990/PensionPlanContributionsGrp/TotalAmt05060
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0177827
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0442346
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ETHAN WEST
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt056888
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt056888
IRS990/ProgSrvcAccomActy2Grp/Desc0THRIVING FARMS: PROVIDE GRANT WRITING SERVICES FOR FARMS, RANCHES AND FOOD SYSTEM PRACTITIONERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0241322
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt09523
IRS990/ProgSrvcAccomActy3Grp/Desc0POLICY AND PARTNERSHIPS: COORDINATE STATE-WIDE NETWORKS OF AGRICULTURAL SERVICE PROVIDERS, FUNDERS AND OTHERS TO IMPROVE SERVICE DELIVERY FOR FARMS, RANCHES AND FOOD SYSTEM PRACTITIONERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt058246
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt011848
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt060546
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt02003
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01046915
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt051980
IRS990/PYInvestmentIncomeAmt05272
IRS990/PYOtherExpensesAmt0547967
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt081127
IRS990/PYRevenuesLessExpensesAmt0-24703
IRS990/PYSalariesCompEmpBnftPaidAmt0558070
IRS990/PYTotalExpensesAmt01158017
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01133314
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0231925
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt033515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01657915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01064675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0901076
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0683737
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0681727
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04989130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04853
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05272
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02601
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0996
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0945
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014667
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt081127
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0144462
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt080714
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt092080
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0398383
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89680
IRS990ScheduleA/PublicSupportPY170Pct00.83590
IRS990ScheduleA/PublicSupportTotal170Amt04844871
IRS990ScheduleA/SubstantialContributorsTotAmt0144259
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01657915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01064675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0901076
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0683737
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0681727
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04989130
IRS990ScheduleA/TotalSupportAmt05402180
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt077427
IRS990ScheduleD/DonatedServicesUseFcltsAmt077427
IRS990ScheduleD/ExpensesNotReportedAmt077427
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01487731
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt019896
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt167567
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPS LEASE ROU - ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt067567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPS LEASE ROU - LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt077427
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01719656
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN EVALUATING A TAX POSITION FOR RECOGNITION, THE ORGANIZATION EVALUATES WHETHER IT IS MORE-LIKELYTHAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX POSITION IS MEASURED AND RECOGNIZED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT, IN MANAGEMENT'S JUDGMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. IT IS THE ORGANIZATION'S POLICY TO ACCRUE INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS ANY RELATED PENALTIES IN OTHER EXPENSES. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION EVALUATED ITS TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2021 THROUGH 2023, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE U.S. INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt087463
IRS990ScheduleD/TotalExpensesPerForm990Amt01487731
IRS990ScheduleD/TotalLiabilityAmt067567
IRS990ScheduleD/TotalRevenuePerForm990Amt01719656
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01797083
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01565158
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt029278
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0INSTALL BMPS FOR WATERSHED RESTORATION AND LAND STEWARDSHIP PROGRAMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/RecipientTable/CashGrantAmt028652
IRS990ScheduleI/RecipientTable/CashGrantAmt119491
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt39564
IRS990ScheduleI/RecipientTable/CashGrantAmt45079
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0LAND STEWARDSHIP PRACTICE IMPLEMENTATION & CONSERVATION PLANNING SERVICES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1LAND STEWARDSHIP PRACTICE IMPLEMENTATION & CONSERVATION PLANNING SERVICES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2LAND STEWARDSHIP PRACTICE IMPLEMENTATION & CONSERVATION PLANNING SERVICES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3LAND STEWARDSHIP PRACTICE IMPLEMENTATION & CONSERVATION PLANNING SERVICES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4THE PURPOSE FOR THE GRANT WAS BMP IMPLEMENTATION FOR WATERSHED RESTORATION.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PLANT A TREE HAWAII INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BIG TREE FARM LLC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2LIU'S PLANTATION INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3MINORI FRUIT FOREST LLC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4KOKUA HAWAII FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0842224451
IRS990ScheduleI/RecipientTable/RecipientEIN1872801656
IRS990ScheduleI/RecipientTable/RecipientEIN2471470354
IRS990ScheduleI/RecipientTable/RecipientEIN3200315475
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0154 WALLUP CIRCLE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt167-190 KANOULU ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt291-1329 ULUAHEWA STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt361-677 KAMEHAMEHA HWY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4899 NORTHGATE DRIVE SUITE 306
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/CityNm1WAIALUA
IRS990ScheduleI/RecipientTable/USAddress/CityNm2EWA BEACH
IRS990ScheduleI/RecipientTable/USAddress/CityNm3HALEIWA
IRS990ScheduleI/RecipientTable/USAddress/CityNm4SAN RAFAEL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096821
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd196791
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd296706
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd396712
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd494903
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ONCE GRANT FUNDS ARE AWARDED, CONTRACTS ARE SIGNED WITH GRANTEES, WHICH INCLUDE PROVISIONS TO SUPPLY REGULAR REPORTS AND SUBMIT REQUEST FOR REIMBURSEMENT TO INCLUDE PROOF OF PAYMENT. THE FINAL PAYMENT IS HELD UNTIL THE PROJECT IS COMPLETE, AS VERIFIED BY A SITE VISIT, AND A FINAL REPORT HAS BEEN SUBMITTED AND ACCEPTED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00

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