2024-10-26T14:26:19+00:00 2023-12-31 346565596 ERNST & YOUNG US LLP 101 E WASHINGTON ST PHOENIX AZ 85004 990 2023-09-06 872964127 Pacific Island Farmers Organisation Network PACI 8082134893 91-1013 Maulihiwa St 2 KAPOLEI HI 96707 KYLE STICE EXECUTIVE DIRECTOR 8082134893 2024-10-26 true true Steven T Rutti P00775456 6023223000 2024-10-26 2023 2024-10-15 13:58:12Z X X KYLE STICE 91-1013 Maulihiwa St 2 KAPOLEI HI 96707 1415987 false X www.pacificfarmers.com X 2013 FJ SEE SCHEDULE O 6 6 0 7 0 0 0 1301477 0 114510 0 0 0 0 0 1415987 0 1313738 0 0 0 11208 0 0 0 0 47821 0 1372767 0 43220 1549053 848768 1174283 430778 374770 417990 X 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. false false 824288 824288 0 Project FO4ACP FO4ACP (Farmersganizations for Africa, Caribbean and Pacific) is currently working in 9 countries with 20 farmer organisations directly contracted for implementation. The project is working across 3 components with grant funding support from IFAD and the European Union: (C1) Linking Farmers to Market; (C2) Farmers Have Their Say; (C3) Farmers Helping Farmers. Recommendations made from the project Mid Term Review held in March 2022 resulted in a top-up of funds and FOs signing new multi-year LOAs. The original grant agreement with IFAD was for 4.8 million Euros (2019-2023). In May 2023, IFAD approved an additional grant of 2.7 million Euros, bringing the total value of the project to 7.4 million Euros. The new completion date is January 2025, and the project end date is May 2025. 433580 433580 80684 Project FORI FORI (Farmer-led Research and Innovation) is a global program funded through the EU OACP and managed by Agricord. Pacific Island Farmers Organisation Network Limited (PIFON) is contracted to implement a project called: Farmer Innovation for Sustainable Breadfruit Value Chains in the Pacific "Pacific Breadfruit Project". The project value is 1.6 million Euro over 4 years. In the Pacific, 5 farmer organisations lead action research initiatives in 5 countries - Te Tango Enua (Cook Islands), Tutu Rural Training Centre (Fiji Islands), PNG Women in Agriculture (Papua New Guinea), Kastom Gaden Association (Solomon Islands), and Nishi Trading Ltd (Tonga). Regional activities supported through FORI include the recent Breadfruit Festival and Summit 2024. 39172 39172 19765 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. 16698 16698 14061 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. 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. 16698 16698 14061 1313738 true true false false false false false false false true false false false true false true false false true 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 true 0 0 0 false false false false false false false false false false false false X 6 6 false false false false true true false true true false false true true true true false false true false false HI X X KYLE STICE 8082134893 91-1013 Maulihiwa St KAPOLEI HI 96707 X AILEEN BURNESS DIRECTOR 0.5 0.0 X 0 0 0 MARIA LINIBI DIRECTOR 0.5 0.0 X 0 0 0 MINORU NISHI Chairman 0.5 0.0 X 0 0 0 PETER KAOH DIRECTOR 0.5 0.0 X 0 0 0 PETERO MATAIRATU Vice Chairman 0.5 0.0 X 0 0 0 SERENIA MADIGIBULI DIRECTOR 0.5 0.0 X 0 0 0 KYLE STICE EXECUTIVE DIRECTOR/SECRETARY 40.0 0.0 X 130000 0 1950 130000 0 1950 1 false false false 0 1301477 1301477 FORI Project 541610 80684 80684 0 0 PIRAS Project 541700 19765 19765 0 0 USP Tilapia 541610 11484 11484 0 0 WRF Project 541610 1680 1680 0 0 PARDI 2 Project 611430 897 897 0 0 0 0 0 0 114510 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1415987 114510 0 0 1313738 1313738 11208 11208 32398 32398 0 0 0 0 12234 12234 3189 3189 0 0 0 0 1372767 1313738 59029 0 1345738 627890 0 0 0 176632 0 0 0 0 0 0 0 0 0 172367 16393 34953 7100 30948 27853 0 0 0 0 0 0 0 0 1549053 848768 452 21799 0 0 1155801 379959 0 0 0 0 0 0 0 0 0 0 18030 29020 1174283 430778 X 374770 417990 0 0 0 0 0 0 374770 417990 1549053 848768 43220 0 0 0 0 X false true X true false X 1301477 1301477 114510 114510 0 0 0 0 0 0 0 1415987 1415987 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1415987 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1415987 1415987 X Schedule A, Part III In this initial filing, PACIFIC ISLAND FARMERS ORGANISATION NETWORK LIMITED (PIFON) reports a short tax year from September 6 to December 31, 2023, as indicated in Part III, Column "(e) 2023." This follows the organization's attainment of tax-exempt status on September 6, 2023. The short year will be factored into the 5-year public support computation period. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 34953 7100 27853 0 0 27853 Employee benefit 29020 29020 1918599 502612 502612 1415987 0 0 1415987 1859677 486910 486910 1372767 0 0 1372767 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 partial year covering the period from September 6 to December 31, 2023. 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 U.S. Dollar = 2.165 Fiji-Dollar. 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. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Revenue from 01/01/2023 to 09/05/2023 - 502612 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Expenses from 01/01/2023 to 09/05/2023 - 486910 false East Asia and the Pacific 1 24 Program Services,Grantmaking PIFON 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. 1313738 1 24 0 0 1 24 1313738 0 1313738 East Asia and the Pacific PROGRAM SUPPORT 824288 electronic fund transfer 0 FMV East Asia and the Pacific PROGRAM SUPPORT 433580 electronic fund transfer 0 FMV East Asia and the Pacific PROGRAM SUPPORT 27359 electronic fund transfer 0 FMV East Asia and the Pacific PROGRAM SUPPORT 14729 ELECTRONIC FUND TRANSFER 0 FMV East Asia and the Pacific PROGRAM SUPPORT 11812 ELECTRONIC FUND TRANSFER 0 FMV 5 0 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual 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 4d Description of other program services (Expenses $ 16,698 including grants of $ 16,698)(Revenue $ 14,061) 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. 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. 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.