2025-11-16T22:59:59+00:00 2024-12-31 346565596 ERNST & YOUNG US LLP 101 E WASHINGTON ST PHOENIX AZ 85004 990 2024-01-01 872964127 Pacific Island Farmers Organisation Network PACI 8082134893 91-1013 Maulihiwa St 2 KAPOLEI HI 96707 KYLE STICE EXECUTIVE DIRECTOR 8082134893 2025-11-17 true Steven T Rutti P00775456 6023223000 2025-11-17 2024 2025-03-06 01:10:19Z KYLE STICE 91-1013 Maulihiwa St 2 KAPOLEI HI 96707 3066131 false X www.pacificfarmers.com X 2013 FJ 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 6 6 1 6 0 0 1301477 2859953 114510 0 0 0 0 206178 1415987 3066131 1313738 1487765 0 0 11208 357854 0 0 0 47821 1056236 1372767 2901855 43220 164276 848768 1993085 430778 1449453 417990 543632 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 1966645 1054711 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. 349287 208399 0 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. 235519 178416 0 The Climate Resilient Farming in the Pacific project has the objective, "To strengthen resilience, food and water security of Pacific farmers by helping them adapt to the threat of changing climate and natural disasters. It aims to achieve this through 3 components: Component 1: Climate Resilient Farming Households - Farmer centred practical adaptation responses for climate resilient farming, Component 2: Farmers' Voices are heard - Farmers have a voice at the table of policy / international frameworks to ensure resources are allocated appropriately and generate results and Component 3: Stronger Farmer Organisations - Building resilience at organisational level; stronger organisations with the right technical expertise and tools so they will be there as a vehicle to address the future threats. Expected results include new technologies that respond to the resilience and adaptation needs of small farmers reaching up to 84,190 farming households in 7 countries through 30 farmer organisations; FOs with stronger capacity including new knowledge in climate change, gender, women's economic empowerment, water security and disaster risk reduction; new and more effective partnerships and collective action to address climate change and resilience; policy, planning and climate finance accountability of governments improved through increased voice of farmers and their organisations. 103516 0 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. 91690 0 0 49166 46239 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. 39303 0 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. 7309 0 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. 7052 0 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. 0 0 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. 298036 46239 2849487 true true false false false false false false false false true false false true true false true false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false true 1 0 1 true false false false false false false false false X 6 6 false false false false true true false true true false false false true true true true false false true false true false HI X X KYLE STICE 8082134893 91-1013 Maulihiwa St KAPOLEI HI 96707 AILEEN BURNESS DIRECTOR 0.5 0.0 X 0 0 0 LASA AIONO 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 KYLE STICE EXECUTIVE DIRECTOR/SECRETARY 40.0 0.0 X 191413 0 0 191413 0 0 1 false true false 0 0 0 0 0 2487858 372095 0 2859953 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PIFON Other Income 206178 206178 0 0 0 0 206178 3066131 0 0 206178 0 0 0 0 1487765 1487765 0 0 191413 191413 0 0 0 0 0 0 152988 152988 0 0 0 0 0 0 0 0 0 13453 13453 0 0 0 0 0 0 0 0 0 0 19431 19431 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 144371 144371 0 0 0 0 0 0 0 0 0 0 0 0 0 0 502076 502076 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2527 0 2527 0 0 0 0 Bank Fees 2367 2367 0 0 Communication and Visibility 11799 11799 0 0 Other Project Expenses 323824 323824 0 0 Other Operating Expenses 49841 0 49841 0 0 0 0 0 2901855 2849487 52368 0 0 0 627890 1093399 0 40070 176632 0 41155 0 0 0 0 0 0 0 0 16393 564 31716 8970 27853 22746 0 0 0 0 0 0 0 795151 848768 1993085 21799 18734 0 0 379959 1396694 0 0 0 0 0 0 0 0 0 0 29020 34025 430778 1449453 X 417990 543632 0 0 0 0 0 0 0 0 417990 543632 848768 1993085 X 164276 0 0 0 0 -38634 X false true true false X 1301477 2487858 3789335 114510 0 114510 0 0 0 0 0 0 0 0 0 1415987 2487858 3903845 0 0 0 433580 372095 805675 0 0 0 0 0 0 0 0 0 433580 372095 805675 3098170 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 206176 206176 0 0 0 1415987 2694034 4110021 X 0 0 0 0 Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 206176.0, COLUMN F - 206176.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31716 8970 22746 22746 Deferred Expenses 795151 795151 Federal Income Taxes Employee benefit 34025 34025 3066131 0 0 3066131 0 0 3066131 2901855 0 0 2901855 0 0 2901855 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. false East Asia and the Pacific 1 7 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. 1487765 1 7 0 0 1 7 1487765 0 1487765 East Asia and the Pacific PROGRAM SUPPORT 151694 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 145997 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 75572 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 80105 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 189700 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 69785 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 80143 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 44523 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 135712 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 30888 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 76362 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 4591 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 77219 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 81186 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 71235 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 72329 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 14609 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 25268 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 14609 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 37051 ELECTRONIC FUND TRANSFER FMV East Asia and the Pacific PROGRAM SUPPORT 9189 ELECTRONIC FUND TRANSFER FMV 21 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 X X false false false false false false false false false KYLE STICE EXECUTIVE DIRECTOR/SECRETARY 191413 0 0 0 0 0 0 0 0 0 191413 0 0 0 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 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. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Currency Translation Adjustment - -38634; Total - -38634;