2024-11-15T15:18:14-06:00 2023-12-31 273670123 SCHLISSEL & ASSOCIATES LLC 1164 BISHOP STREET - STE 1612 HONOLULU HI 96813 990 2023-01-01 990350803 WAIANAE COMMUNITY RE-DEVELOPMENT CORPORATION WAIA 8086965569 PO BOX 441 WAIANAE HI 96792 J KUKUI MAUNAKEA-FORTH EXECUTIVE DIRECTOR 8086965569 2024-11-13 1 0 ALAN M SCHLISSEL P01451320 8087327232 2023 2024-10-15 13:58:12Z MA'O ORGANIC FARMS J KUKUI MAUNAKEA-FORTH PO BOX 441 WAIANAE HI 96792 10937848 0 X HTTP://MAOORGANICFARMS.ORG/ X 2000 HI PROVIDE EDUCATIONAL AND EMPLOYMENT OPPORTUNITIES, FOCUSED TOWARD YOUTH, THROUGH THE OPERATION OF A COMPREHENSIVE RANGE OF COMMUNITY-BASED INTER-WOVEN ACTIVITIES, INCLUDING AN ORGANIC FARM, COLLEGE DEGREE PROGRAMS, INTERNSHIPS, AND IN SCHOOL CURRICULUM BASED CLASSES. 17 17 50 0 0 0 5590026 9395860 32804 69779 6950 -316 280603 -3568 5910383 9461755 0 524556 0 0 1132526 1322014 0 0 0 1859130 1422929 2991656 3269499 2918727 6192256 14000937 21806300 4382032 5896511 9618905 15909789 X PROVIDE EDUCATIONAL AND EMPLOYMENT OPPORTUNITIES, FOCUSED TOWARD YOUTH, THROUGH THE OPERATION OF A COMPREHENSIVE RANGE OF COMMUNITY-BASED INTER-WOVEN ACTIVITIES, INCLUDING AN ORGANIC FARM, COLLEGE DEGREE PROGRAMS, INTERNSHIPS, AND IN SCHOOL CURRICULUM BASED CLASSES. 0 0 2773480 524556 75952 OUR MISSION IS TO GROW EMPOWERED YOUTH LEADERSHIP FOR A JUST, HEALTHY, SUSTAINABLE AND RESILIENT COMMUNITY FOOD SYSTEM. TO THAT END, WE PROVIDE YOUTH LEADERSHIP TRAINING (YLT) PROGRAMS IN WHICH YOUTH WORK IN THE ORGANIC FARM ENTERPRISE AND IN RETURN FOR THAT SWEAT EQUITY THEY ARE PROVIDED FULL TUITION TO OUR LOCAL COMMUNITY COLLEGE WHILE EARNING EDUCATIONAL STIPENDS. IN 2023, THE ENTIRETY OF THE 'AUWAI (EDUCATIONAL & ENTREPRENEURIAL PATHWAY) PROGRAMMING SAW PARTICIPATION FROM APPROXIMATELY 203 YOUTH (30% INCREASE FROM THE PREVIOUS YEAR). THERE WERE 110 IN OUR HIGH SCHOOL PROGRAMS, 28 IN OUR SUMMER RAMP UP AND WINTER RAMP UP PROGRAMS, 6 IN OUR HO'OWAIWAI YLT, 47 CONTINUING YLT INTERNS AND 12 FARM EXPANSION EXPERIENCE INTERNS. 5 HYLT/YLT INTERNS GRADUATED WITH THEIR AA DEGREE.THE INTERNS AND STAFF COMBINED PRODUCED AND SOLD 328,475 POUNDS OF ORGANIC PRODUCE AT $4.01 PER POUND GENERATING ROUGHLY $1.3M IN FARM EARNED INCOME; A 6% INCREASE FROM THE PREVIOUS YEAR. 2773480 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 202 0 1 50 1 0 0 0 0 0 1 1 0 0 0 0 X 17 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X J KUKUI MAUNAKEA-FORTH 8086965569 86-148 PUHAWAI ROAD WAIANAE HI 96792 ELISA YADAO PRESIDENT/DIRECTOR 2.00 X X 0 0 0 NIKOLAUS DAUBERT VICE PRESIDENT/DIRECTOR 2.00 X X 0 0 0 LEANN SILVA TREASURER/DIRECTOR 2.00 X X 0 0 0 EMILY OSHIMA LEE SECRETARY/DIRECTOR 1.00 X X 0 0 0 PIA CHOCK DIRECTOR 0.25 X 0 0 0 MICHAEL KUROSE DIRECTOR 0.25 X 0 0 0 JAMIE TUUTA DIRECTOR 0.25 X 0 0 0 ALICIA HIGA DIRECTOR 0.25 X 0 0 0 CHELSIE EVANS-ENOS DIRECTOR 0.25 X 0 0 0 DEAN WILHELM DIRECTOR 0.25 X 0 0 0 KAIWIPUNI PUNIHEI LIPE DIRECTOR 0.25 X 0 0 0 KALBERT YOUNG DIRECTOR 0.25 X 0 0 0 KATE CHERRINGTON DIRECTOR 0.25 X 0 0 0 MAILE MEYER DIRECTOR 0.25 X 0 0 0 MICHELE WILHELM DIRECTOR 0.25 X 0 0 0 NATALIE KURASHIMA DIRECTOR 0.25 X 0 0 0 NOELANI GOODYEAR-KAOPUA DIRECTOR 0.25 X 0 0 0 GARY MAUNAKEA-FORTH OPERATIONS DIRECTOR 40.00 X 105002 0 4450 J KUKUI MAUNAKEA-FORTH EXECUTIVE DIRECTOR 40.00 X 105002 0 19435 210004 0 23885 2 0 0 0 0 50223 3712536 5633101 9395860 PROGRAM SERVICES 611710 47650 47650 CONTRACT SERVICES 611710 22129 22129 69779 6437 6437 88956 95709 -6753 -6753 -6753 22200 50223 31941 -9741 -9741 1315539 1348443 -32904 -32904 OTHER REVENUE 900099 39077 39077 39077 9461755 75952 0 -10057 X 524556 524556 124437 99550 24887 831939 813098 18841 267650 250758 16892 97988 93605 4383 528736 404461 124275 7923 7748 175 2204 1204 1000 38688 38688 12719 12719 32191 362 31829 222045 222045 121782 100370 21412 REPAIRS & MAINTENANCE 106659 106450 209 SUPPLIES 100754 99368 1386 EQUIPMENT RENTALS 46601 46601 LICENSES & PERMITS 33481 31166 2315 169146 142776 26370 3269499 2773480 496019 0 2607283 3056752 667133 2408647 117123 120088 121456 132668 26428 121132 17015092 1739140 9861212 15275952 598208 688967 2094 2094 14000937 21806300 183887 570673 1000000 1408491 1565804 2458333 2445728 331321 314306 4382032 5896511 X 8927895 15179240 691010 730549 9618905 15909789 14000937 21806300 6192256 96250 2378 0 X 0 1 X 1 1 1 X 3484885 3025397 3800612 5590026 9395860 25296780 3484885 3025397 3800612 5590026 9395860 25296780 5355472 19941308 35984 13074 11177 24370 95392 179997 11430 1123855 29182 25867 39077 1229411 26706188 5522312 0.74670 0.63060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 602721 89536 5650 686607 714482 -108761 3000 602721 460986 175000 88494 9998 714482 0 0 5745770 5745770 206631 86685 119946 1084832 566342 518490 9977859 1086113 8891746 15275952 CREDIT CARD PAYABLE 13048 ACCRUED PAYROLL EXPENSES 101017 ACCRUED VACATION 49577 ACCRUED INTEREST 12997 NOTES PAYABLE - CURRENT 112608 ADVANCED DEPOSITS 19408 ACCRUED EXPENSES 5651 314306 X 9589946 96250 96250 9493696 -31941 -31941 9461755 3299062 31941 31941 3267121 2378 2378 3269499 PART X, LINE 2: FOOTNOTE TO FINANCIAL STATEMENTS - INCOME TAXES: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT EFFECTS FROM A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT BASED ON TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII (STATE). TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -31,941. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 31,941. DINNER EVENT 72423 50223 22200 5403 8492 18046 72423 50223 22200 5403 8492 18046 31941 -9741 1 EDUCATION SCHOLARSHIP 5 9350 INTERNSHIP STIPENDS 203 428876 POST SECONDARY EDUCATION TUITION 43 86330 PART I, LINE 2: ELIGIBLE INDIVIDUALS MUST BE ENROLLED IN AN EDUCATION PROGRAM AT A POST SECONDARY INSTITUTION. THE ORGANIZATION HAS AGREEMENTS IN PLACE WITH EACH PARTICIPANT WHICH REQUIRES ACCESS TO ACADEMIC RECORDS. GARY MAUNAKEA-FORTH OFFICER/DIRECTOR WITH A FAMILY RELATIONSHIP WITH ANOTHER OFFICER/DIRECTOR 105002 PAYMENT OF COMPENSATION TO A FAMILY MEMBER OF A CURRENT OFFICER/DIRECTOR. OPERATIONS DIRECTOR, GARY MAUNAKEA-FORTH, RECEIVED COMPENSATION FOR SERVICES PERFORMED AS AN EMPLOYEE OF THE ORGANIZATION. 0 J KUKUI MAUNAKEA-FORTH OFFICER/DIRECTOR WITH A FAMILY RELATIONSHIP WITH ANOTHER OFFICER/DIRECTOR 105002 PAYMENT OF COMPENSATION TO A FAMILY MEMBER OF A CURRENT OFFICER/DIRECTOR. EXECUTIVE DIRECTOR J KUKUI MAUNAKEA-FORTH RECEIVED COMPENSATION FOR SERVICES PERFORMED AS AN EMPLOYEE OF THE ORGANIZATION. 0 CHANI MAUNAKEA CARTER FAMILY RELATIONSHIP WITH AN OFFICER/DIRECTOR 11643 PAYMENT OF COMPENSATION TO A FAMILY MEMBER OF A CURRENT OFFICER/DIRECTOR. CHANI MAUNAKEA CARTER RECEIVED COMPENSATION FOR SERVICES PERFORMED AS AN EMPLOYEE OF THE ORGANIZATION. 0 FORM 990, PART VI, SECTION A, LINE 2 OPERATIONS DIRECTOR GARY MAUNAKEA-FORTH AND EXECUTIVE DIRECTOR J KUKUI MAUNAKEA-FORTH ARE HUSBAND AND WIFE. EMPLOYEE CHANI MAUNAKEA CARTER IS THE CHILD OF OPERATIONS DIRECTOR GARY MAUNAKEA-FORTH AND EXECUTIVE DIRECTOR J KUKUI MAUNAKEA-FORTH. DIRECTOR DEAN WILHELM AND DIRECTOR MICHELE WILHELM ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND OPERATIONS DIRECTOR REVIEW THE FORM 990 FOR ACCURACY AND COMPLETENESS AND APPROVE THE FILING OF THE RETURN. A COPY OF THE FORM 990 (ELECTRONIC OR PAPER) IS ALSO PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. ALSO, EACH YEAR ALL BOARD MEMBERS ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST DECLARATION TO INCLUDE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE BOARD REVIEWS THE CONFLICT DECLARATIONS AND MAKES ANY REQUIRED DETERMINATIONS REGARDING THE DECLARATIONS MADE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE EXECUTIVE DIRECTOR AND OPERATIONS DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS THROUGH A REVIEW OF COMPARABLE COMPENSATION FOR SIMILAR POSITIONS BASED ON COMPENSATION GUIDELINES OBTAINED FROM NON-PROFIT ORGANIZATION RESOURCES. ANNUAL PERFORMANCE REVIEWS ARE ALSO CONDUCTED TO DETERMINE THE APPROPRIATENESS OF THE COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 404,461. MANAGEMENT AND GENERAL EXPENSES 124,275. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 528,736.