Three Mountain Alliance Foundation FY2020 filing

Tax-deductible

Volcano, HI501(c)(3)EnvironmentEIN 47-2233528

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Promote and sustain the health and benefits of the native ecosystems of hawaii island through native ecosystem education, research, and management.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $10K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $85K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$844K
Spent
$1.1M
To programs
98%
Net assets
$613K
By yearFY2020–FY2024
Revenue
$844K
FY2020
Revenue by fiscal year
FY2020$844K
FY2021$870K
FY2022$909K
FY2023$872K
FY2024$719K
Expenses
$1.1M
FY2020
Expenses by fiscal year
FY2020$1.1M
FY2021$814K
FY2022$954K
FY2023$456K
FY2024$846K
Net assets
$613K
FY2020
Net assets by fiscal year
FY2020$613K
FY2021$669K
FY2022$623K
FY2023$1.0M
FY2024$913K

From the FY2020 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $1.1M Management & general 2% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Three Mountain Alliance Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Protects and sustains Hawaii Island's native ecosystems through education, research, and management.

Provided by the organization

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3 programs · $1.1M · in their own filed words · FY2020
01

Imi pono no ka aina is an environmental education and outreach program that reached 2,882 people in 2020 via student enrichment activities, native hawaiian forest restoration service learning trips, and education and outreach at community events.

$650Kprogram expense
02

Natural resources conservation work at keauhou and lupea in 2020 included re-forestation of former pastureland (12,285 native seedlings planted) and monitoring of restoration efforts (33 plots); monitoring of ungulate activity along 6 transects as well as along fencelines and roads (63 KM); repeat inspections and maintenance of 33 miles…

$423Kprogram expense
03

Hawaii nei is an annual juried art exhibition to promote and feature native species of hawaii island. Artists of all ages and skill levels are encouraged to learn more about native plants and animals and depict these species in the media of their choosing.

$3Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$85K
Grants paid · 5 grants · $3.5M · 2020–2024
University of Hawaii at ManoaFY2024$718,138
University of Hawaii at ManoaFY2023$324,474
University of Hawaii at ManoaFY2022$807,951
University of Hawaii at ManoaFY2021$716,163
University of Hawaii at ManoaFY2020$955,840

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$844K
Ln 12
Gifts and grantsLn 1h$841K
Other incomeLn 4–11$2K
Fees for servicesLn 2g$445
Money outPt IX
$1.1M
Ln 25
Programscol B$1.1M
Managementcol C$18K
Owns and owesPt X
$613K
net assets · Ln 32
Cash and savingsLn 1–2$613K
Total assetsLn 16$613K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$841K
Government grantsLn 1e$111K
Noncash giftsLn 1g$41K
Fees for servicesLn 2g$445
Investment incomeLn 3$264
Other incomeLn 4–11$2K
Total revenueLn 12$844K
Assets in detailPt X, end of year
CashLn 1$548K
SavingsLn 2$64K
Cash and savings togetherLn 1–2$613K
Total assetsLn 16$613K
LiabilitiesLn 26$0
Net assetsLn 32$613K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$845K$613K
Total assetsLn 16$863K$613K
LiabilitiesLn 26$0$0
Net assetsLn 32$863K$613K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.0M$1.0M
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$6K$6K
Office expensesLn 13$4K$4K$76
Information technologyLn 14$704$704
OccupancyLn 16$2K$2K
TravelLn 17$3K$3K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$2K$702$2K
Other expenses (24a–d)Ln 24$45K$45K$67
Total functional expensesLn 25$1.1M$1.1M$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $719K$846K−$126K$913K 990 PDF
FY2023 $872K$456K$416K$1.0M 990 PDF
FY2022 $909K$954K−$45K$623K 990 PDF
FY2021 $870K$814K$56K$669K 990 PDF
FY2020 Viewing $844K$1.1M−$250K$613K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $843,722 across 8 lines filed
VIII-1e Government grants$111,238
VIII-1f All other contributions, gifts and grants$730,010
VIII-1g Noncash contributions (included above)$40,862
VIII-1h Total contributions, gifts and grants$841,248
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $445$445
VIII-3 Investment incomeExcluded from tax $264$264
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,765$1,765
VIII-12 Total revenueRelated to mission $445 · Excluded from tax $2,029$843,722
Part IX · Statement of functional expenses $1,093,894 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $1,011,291$1,011,291
IX-11c Accounting feesManagement $16,080$16,080
IX-11g Other fees for servicesPrograms $5,817$5,817
IX-13 Office expensesPrograms $3,896 · Management $76$3,972
IX-14 Information technologyPrograms $704$704
IX-16 OccupancyPrograms $2,089$2,089
IX-17 TravelPrograms $2,661$2,661
IX-22 Depreciation, depletion and amortizationPrograms $3,647$3,647
IX-23 InsurancePrograms $702 · Management $1,649$2,351
IX-24 Other expenses (24a–d)Programs $45,215 · Management $67$45,282
IX-25 Total functional expensesPrograms $1,076,022 · Management $17,872 · Fundraising $0$1,093,894
Part X · Balance sheet $612,785 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $497,683$548,295
X-2 Savings and temporary cash investmentsStart of year $347,038$64,490
X-16 Total assetsStart of year $862,957$612,785
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $88,088$124,856
X-28 Net assets with donor restrictionsStart of year $774,869$487,929
X-32 Total net assets or fund balancesStart of year $862,957$612,785
X-33 Total liabilities and net assetsStart of year $862,957$612,785
Part XI · Reconciliation of net assets $612,785 net assets at year end
XI-1 Total revenue$843,722
XI-2 Total expenses$1,093,894
XI-3 Revenue less expenses−$250,172
XI-4 Net assets at start of year$862,957
XI-10 Net assets at end of year$612,785

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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