2024-05-10T15:25:02-04:00 2023-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-07-01 990240355 THE MAUI FARM INC MAUI 8085798271 PO BOX 1776 MAKAWAO HI 96768 BETH MATHIAS CHAIRPERSON 8085798271 2024-05-08 true BETH MATHIAS 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-05-10 2022 2023-04-26 12:10:37Z KANDICE JOHNS PO BOX 1776 MAKAWAO HI 96768 890490 false X WWW.THEMAUIFARM.ORG X 1985 HI THE MAUI FARM PROVIDES FARM-BASED, FAMILY-CENTERED PROGRAMS THAT TEACH ESSENTIAL LIFE SKILLS FOR SELF-SUFFICIENT LIVING. WE OFFER SERVICES IN A SAFE NEIGHBORHOOD SETTING, WHERE INDIVIDUALS AND FAMILIES ARE NURTURED TO DEVELOP THEIR FULL POTENTIAL. 7 7 7 150 0 1546657 835273 32594 33804 8414 21413 0 1587665 890490 0 0 449816 483028 0 35425 261986 288395 711802 771423 875863 119067 2146092 2318589 34210 70194 2111882 2248395 X THE MAUI FARM PROVIDES FARM-BASED, FAMILY-CENTERED PROGRAMS THAT TEACH ESSENTIAL LIFE SKILLS FOR SELF-SUFFICIENT LIVING. WE OFFER SERVICES IN A SAFE NEIGHBORHOOD SETTING, WHERE INDIVIDUALS AND FAMILIES ARE NURTURED TO DEVELOP THEIR FULL POTENTIAL. false false 390039 30622 THE FAMILY STRENGTHENING PROGRAM (FSP) IS AN INNOVATIVE FARM-BASED RESIDENTIAL PROGRAM SERVING FAMILIES WHO ARE HOMELESS OR AT RISK OF HOMELESSNESS DUE TO DOMESTIC VIOLENCE AND ECONOMIC ISSUES. WITH A FOCUS ON THE WHOLE FAMILY, THE PROGRAM PROVIDES TRANSITIONAL HOUSING, CARE COORDINATION, AND DAILY OPPORTUNITIES FOR LIFE SKILLS BUILDING AND EFFECTIVE PARENTING STRATEGIES. 157869 3182 FARM-BASED PROGRAMS FOR THE COMMUNITY PROVIDE DIVERSE COMMUNITY GROUPS (SUCH AS SCHOOL GROUPS, ORGANIZATIONS, VOLUNTEERS AND INTERNS) AN OPPORTUNITY TO OBTAIN PRACTICAL SKILLS AND EDUCATION THROUGH HANDS-ON ACTIVITIES IN VARIOUS ASPECTS OF GARDENING AND ANIMAL HUSBANDRY OFFERED IN AN EDUCATIONAL FARM ENVIRONMENT. 34847 THE STIPEND PROGRAM IS A JOB READINESS AND SKILLS TRAINING OPPORTUNITY FOR ADULT PARTICIPANTS IN THE MAUI FARMS FAMILY STRENGTHENING PROGRAM TO BETTER PREPARE THEM FOR RE-ENTRY INTO THE WORKFORCE. THE STIPEND PROGRAM PROVIDES ON-THE-JOB SKILLS TRAINING IN A FARM SETTING, JOB COACHING AND SUPERVISION, AND SUPPORT FOR ACHIEVEMENT OF PERSON EMPLOYMENT GOALS. 582755 true true false false false false false false false true true true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 14 0 7 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false HI X THE MAUI FARM 8085798271 PO BOX 1776 MAKAWAO HI 96768 BETH MATHIAS CHAIRPERSON 2.00 X X 0 0 0 ROYLE TAOGOSHI VICE CHAIR F 2.00 X X 0 0 0 J SCOTT MEIDELL VICE CHR GOV 2.00 X X 0 0 0 EMILY ERICKSON VICE CHR DEV 2.00 X X 0 0 0 MARK VAUGHT DIRECTOR 2.00 X 0 0 0 GLORIA NAVARRO BUCKINGHAM DIRECTOR 2.00 X 0 0 0 WENDY RICE PETERSON DIRECTOR 2.00 X 0 0 0 KANDICE JOHNS EXECUTIVE DI 40.00 X 83600 0 3202 83600 3202 false false false 9045 535629 290599 13037 835273 RENTAL INCOME 721310 30622 30622 FARM INCOME 111000 3182 3182 33804 17913 17913 3500 3500 3500 3500 890490 33804 21413 86802 73819 7790 5193 294975 250858 26471 17646 1132 962 102 68 60666 51593 5444 3629 39453 33552 3540 2361 9948 307 9605 36 32617 1006 31493 118 1810 543 1190 77 4875 150 4707 18 49755 41172 8516 67 4125 3300 825 77976 41553 34602 1821 14804 12583 2221 FARM SUPPLIES 15176 15176 SUPPLIES 13972 6719 5718 1535 IN KIND GOODS 13037 10430 2607 PARTICIPANT EXPENSE 11458 11458 38842 27574 8412 2856 771423 582755 153243 35425 302391 377556 443734 444688 105237 161571 139 3866 2059396 1318081 745423 741315 518501 554851 30667 34742 2146092 2318589 31973 66757 2237 3437 34210 70194 X 1939380 2163279 172502 85116 2111882 2248395 2146092 2318589 119067 23331 -5885 X false true X true false X 472590 537069 664851 1546657 835273 4056440 16588 16588 16588 16588 16588 82940 489178 553657 681439 1563245 851861 4139380 550356 3589024 90 62 2389 13891 17913 34345 4173725 175155 0.85990 0.87320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 531135 41244 4093 568286 118703 498102 -85670 531135 97645 21058 118703 96694 951 97645 91334 5360 96694 0.95600 0.04400 false false 1524551 977002 547549 283390 194542 88848 120690 78759 41931 130765 67778 62987 741315 FUNDS HELD IN TRUST 554851 F 554851 SECURITY DEPOSIT 3437 3437 X 930409 23331 16588 39919 890490 890490 788011 16588 16588 771423 771423 SCHEDULE D, PAGE 2, PART V, LINE 4 THE MAUI FARM, INC. IS A NONPROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MAUI FARM, INC., AS GRANTOR, CREATED THE ENDOWMENT TRUST WITH THE PURPOSE OF FURTHERING ITS CHARITABLE PURPOSES BY PROMOTING AND PROTECTING THE LONG TERM FINANCIAL VIABILITY AND GROWTH OF THE GRANTOR. AS A TAX EXEMPT ORGANIZATION UNDER I.R.C. SECTION 501(C)(3), THE GRANTOR, AMONG OTHER REQUIREMENTS, MUST BE "ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES- AND NO PART OF THE NET EARNINGS BENEFITS ANY PRIVATE SHAREHOLDER OR INDIVIDUAL. AS CORPORATE TRUSTEE OF THE ENDOWMENT TRUST, FIRST HAWAIIAN BANK'S DUTY IS TO "HOLD, MANAGE AND INVEST IN TRUST FUNDS RECEIVED BY THE GRANTOR FROM CONTRIBUTIONS AND OTHER SOURCES FOR ITS CHARITABLE PURPOSES AS SET FORTH IN ITS ARTICLES OF INCORPORATION. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND ALSO FROM STATE OF HAWAII INCOME TAXES UNDER SECTION 416-19 AND 416-20 OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE FISCAL YEAR 2020. FORM 990 - ORGANIZATION'S MISSION THE MAUI FARM PROVIDES FARM-BASED, FAMILY-CENTERED PROGRAMS THAT TEACH ESSENTIAL LIFE SKILLS FOR SELF-SUFFICIENT LIVING. WE OFFER SERVICES IN A SAFE NEIGHBORHOOD SETTING, WHERE INDIVIDUALS AND FAMILIES ARE NURTURED TO DEVELOP THEIR FULL POTENTIAL. FORM 990, PAGE 6, PART VI, LINE 11B UPON COMPLETION OF FORM 990 THE EXECUTIVE DIRECTOR WILL FIRST REVIEW AND APPROVE. SUBSEQUENT TO THE ED'S APPROVAL, THE FINANCE COMMITTEE WILL REVIEW AND APPROVE. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS EVALUATES EACH INCOMING BOARD MEMBER FOR POTENTIAL CONFLICTS OF INTEREST. OTHER ISSUES THAT ARISE REGARDING CONFLICT OF INTEREST ARE DEALT WITH ON A CASE BY CASE BASIS. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD EVALUATES SALARIES AGAINST INDUSTRY STANDARDS, AND CURRENT COST OF LIVING ADJUSTMENTS. FORM 990, PAGE 6, PART VI, LINE 15B OFFICER SALARIES ARE DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD EVALUATES SALARIES AGAINST INDUSTRY STANDARDS, AND CURRENT COST OF LIVING ADJUSTMENTS. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.