Nonprofit · EIN 88-2282231
UNDERSTORY ALLIANCE
Tax-exempt · HANALEI, HI 96714
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $44,613 | $26,011 | $18,602 | $44,053 | $1,153 | $42,900 |
| December 31, 2024 | 990-EZ | $54,937 | $33,216 | $21,721 | $24,298 | $0 | $24,298 |
| December 31, 2023 | 990-EZ | $7,075 | $2,945 | $4,130 | $4,230 | $0 | $4,230 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $44,253
- Program service revenue
- $360
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $8,511
- Printing, publications and postage
- $1,234
- Other expenses
- $16,266
- Program services (functional)
- $26,011
Balance sheet and other
- Total assets, start of year
- $24,440
- Total assets, end of year
- $44,053
- Total liabilities, end of year
- $1,153
- Net assets, end of year
- $42,900
- Cash, savings and investments
- $44,053
- Gross receipts
- $44,613
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rhian Campbell | President | 10 | $0 |
| Annie Torio | Vice President | 0.25 | $0 |
| Uma Nagendra | Treasurer | 0.25 | $0 |
| Morgan Luongo | Secretary | 0.25 | $0 |
| Kristin Chong | Secretary | 0.25 | $0 |
| Ipo Torio | Member | 0.25 | $0 |
| Hali Dexter Smith | Member | 0.25 | $0 |
| Niki Kunioka-Volz | Member | 0.25 | $0 |
| Ana Espanola | Member | 0.25 | $0 |
| Chelsey Contrades | Member | 0.25 | $0 |
| Sari Pastore | Executive Director | 30 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Megan McCullough | President | 0.25 | $0 |
| Chelsey Contrades | Vice President | 0.25 | $0 |
| Johanna Ventura | Treasurer | 0.25 | $0 |
| Morgan Luongo | Secretary | 0.25 | $0 |
| Sari Pastore | Executive Director-Key Employee | 30 | $0 |
| Rhian Campbel | Director of Resource Stewardship- Key Employee | 10 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Megan McCullough | President | 0.25 | $0 |
| Chelsey Contrades | Vice President | 0.25 | $0 |
| Johanna Ventura | Treasurer | 1 | $0 |
| Morgan Luongo | Secretary | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 788, HANALEI, HI 96714-0788
- In care of
- % SARI PASTORE
- Signed the 990-EZ
- Sari Pastore, Executive Director
- Phone
- (808) 631-5214
Mission
Understory Alliance develops and stewards Mala Laau community forest gardens in public spaces on Kauai, providing free access to food and medicine plants, place-based education, and ecological restoration through community stewardship.
Program accomplishments
- Understory Alliance grows and stewards Mala Laau, community forest gardens in public spaces on Kauai, runs 2 plant nurseries, and delivers hands-on education and workforce development. All sites are free and open to the public. SITES AND STEWARDSHIP: Stewarded 2 active Mala Laau sites in 2025. The Kauai Animal Education Farm site was converted from degraded guinea grass into a functioning multi-layered forest garden now supporting 50+ plant species available for community harvest. Advanced the Wailua Homesteads Park Mala Laau (approximately 0.6 acres) through a formal 5-year stewardship agreement with the County of Kauai Parks and Recreation, the first of its kind for the organization. Site work included invasive species clearing, fencing design to exclude feral pigs, and phased planting. COMMUNITY ENGAGEMENT: Conducted a multi-channel community survey with 127 participants to guide Wailua site design. Results: 83% supported the project (exceeding the pre-established 70% threshold required to proceed); 92% identified food security as a priority; 88% environmental restoration; 85% health and wellness; 81% recreation; 89% expressed interest in learning. Survey results directly shaped plant selection, site layout, and programming. Hosted 4 community outreach and tabling events. NURSERIES AND PLANT PRODUCTION: Operated 2 nurseries in Kalaheo and Haena growing native, canoe, food, and medicinal plants for Mala Laau sites and community distribution. Collected and stewarded 26,430+ seeds across 52+ species. Plants are available to the community at no cost. VOLUNTEER ENGAGEMENT: Coordinated 2,934 volunteer hours across stewardship, planting, maintenance, and program support. Hosted 14 community workdays combining hands-on site care with informal learning and community connection. EDUCATION AND WORKSHOPS: Hosted 3 public workshops: flower pounding, propagation from cuttings, and compost systems in partnership with Zero Waste Kauai. Education happens through the sites themselves. People learn by doing, alongside others who know the plants and the land. WORKFORCE DEVELOPMENT: Hosted 7 interns: 1 from Kauai Community College, 3 career-based learning placements through Hawaii Technology Academy, 2 post-baccalaureate interns, and 1 high school intern. Interns worked directly in nurseries and on active Mala Laau sites, getting real hours in plant propagation, stewardship, and land-based work. PARTNERSHIPS: Worked with 8+ organizations, including County of Kauai Parks and Recreation, Kauai Animal Education Farm, Hallux Ecosystem Restoration, Kauai Community College, Hawaii Technology Academy, UH Master Gardener Program, Department of Land and Natural Resources, and local nurseries and conservation groups. Partners contributed plants, seeds, land access, technical knowledge, and program capacity. COMMUNITY ACCESS: Both Mala Laau sites stayed open all year. People came to harvest food, gather medicine, and spend time in the gardens. No fees, no registration, no requirements. Outcomes reflect contributions of this program alongside broader community and partner efforts and are not claimed as sole or causal impacts.Expenses $26,011
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-2282231
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Environment (C99)
- Assets (IRS master file)
- $44,053
- Income (IRS master file)
- $44,613
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $44,613 | $26,011 | $44,053 | IRS |
| 990-EZ | December 2024 | $54,937 | $33,216 | $24,298 | XML |
| 990-EZ | December 2023 | $7,075 | $2,945 | $4,230 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-2282231).
Questions about UNDERSTORY ALLIANCE
- What is the EIN of UNDERSTORY ALLIANCE?
- The employer identification number (EIN) of UNDERSTORY ALLIANCE is 88-2282231.
- Is UNDERSTORY ALLIANCE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to UNDERSTORY ALLIANCE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UNDERSTORY ALLIANCE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of UNDERSTORY ALLIANCE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNDERSTORY ALLIANCE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of UNDERSTORY ALLIANCE?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does UNDERSTORY ALLIANCE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $44,613, expenses of $26,011 and total assets of $44,053 at year end.
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