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Common Ground Collective

Tax-deductible

Haiku, HI501(c)(3)Since 2017Food & Agriculture EIN 82-1739501Revenue $1.0M in FY2025

On file with the IRScommongroundcollective.comPo Box 1051, 96708-1051 · Haiku, HITax-exempt since Aug 2018Publicly supported — 509(a)(2)

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IT is our mission at Common Ground Collective to transform maui into a bountiful and productive island that benefits both the real-life settings, and hands-on assistance; we will help to elevate distressed and underprivileged members of community that are not otherwise able to receive assistance or obtain education in these areas. By spreading awareness, education and providing assistance, we will work to increase food security and economic opportunities here in our beautiful island community and set-up the framework to bring this model to other much deserving areas in hawaii and abroad.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 112 volunteers and 15 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $59K a year · 6% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$128K
to officers and key staff · 14% of spending
Top officer’s pay higher than 72% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $280K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$41K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
-49% vs prior year
Spent
$901K
To programs
68%
Net assets
$326K
By yearFY2021–FY2025
Revenue
$1.0M
FY2025▼ -49%
Tap a bar for its year
Revenue by fiscal year
FY2021$177K
FY2022$194K
FY2023$1.8M
FY2024$2.0M
FY2025$1.0M
Expenses
$901K
FY2025▼ -51%
Tap a bar for its year
Expenses by fiscal year
FY2021$140K
FY2022$187K
FY2023$1.7M
FY2024$1.8M
FY2025$901K
Net assets
$326K
FY2025▲ +45%
Tap a bar for its year
Net assets by fiscal year
FY2021$40K
FY2022$73K
FY2023$94K
FY2024$224K
FY2025$326K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2018.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $611K Management & general 32% · $290K Fundraising 0% · $44

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

8 people listed on the 990; $128K paid to officers and key staff.

Part VII, Section A · reportable compensation
Jennifer Karaca
Executive Di
$128,037Pt VII · Sec A
Barry Henry
Past Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Kevin Yoshida
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trish Smith
Director
$0Pt VII · Sec A
Bobby Pahia
Director
$0Pt VII · Sec A

Jennifer Karaca’s $128K as Executive Di is at the 72nd percentile of top reported officer pay among 818 $1–10M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jennifer Karaca$128,037$99,207$124,000$77,720$68,180

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Common Ground Collective 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 15aYes

Programs and updates

Empowers Maui residents through agricultural education and hands-on help to boost food security and economic opportunity.

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Provided by the organization

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3 programs · $254K · in their own filed words · FY2025
01

Local food promotion program the local food promotion program strengthens the local food economy by helping producers connect to markets and distribution networks. Activities include distribution support, marketing outreach, and business partnerships to expand access to locally grown products.

$173Kprogram expense
02

Foster farming harvest project the foster farming harvest project reduces on-farm food waste by harvesting surplus produce from local farms and residential orchards. Common ground collective coordinates harvesting, distribution, and producer support.

$81Kprogram expense
03

Haiku house common ground community garden the haiku house community garden increases access to locally grown produce and provides hands-on agricultural education. Volunteers attend weekly workdays to maintain crops and support food distribution. Produce grown at the garden is donated to local food programs and food-insecure households.

$614program expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Center for Disaster Philanthropy INCFY2024$172K
Kaiser Foundation Health Plan INCFY2024$95K
Maui United Way INCFY2024$12K
Total grants receivedfrom 3 funders$280K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$977K
Other incomeLn 4–11$23K
Fees for servicesLn 2g$3K
Money outPt IX
$901K
Ln 25
Programscol B$611K
Managementcol C$290K
Fundraisingcol D$44
Owns and owesPt X
$326K
net assets · Ln 32
Cash and savingsLn 1–2$107K
Total assetsLn 16$367K
LiabilitiesLn 26$41K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$977K
Government grantsLn 1e$340K
Noncash giftsLn 1g$26K
Fees for servicesLn 2g$3K
Other incomeLn 4–11$23K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$107K
SavingsLn 2$290
Cash and savings togetherLn 1–2$107K
Land, buildings, equipmentLn 10c$113K
Total assetsLn 16$367K
LiabilitiesLn 26$41K
Net assetsLn 32$326K
OperationsPt I, VI
EmployeesI 515
VolunteersI 6112
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 FY25End FY25
Cash and savingsLn 1–2$221K$107K
Land, buildings, equipmentLn 10c$63K$113K
Total assetsLn 16$471K$367K
LiabilitiesLn 26$247K$41K
Net assetsLn 32$224K$326K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$138K$88K$50K
Other salaries and wagesLn 7$307K$196K$111K
Other employee benefitsLn 9$56K$33K$23K
Payroll taxesLn 10$33K$20K$14K
Legal feesLn 11b$34K$27K$8K
Accounting feesLn 11c$30K$7K$23K
Other fees for servicesLn 11g$120K$108K$12K
Advertising and promotionLn 12$3K$2K$954
Office expensesLn 13$6K$2K$4K
Information technologyLn 14$10K$3K$8K
OccupancyLn 16$22K$19K$3K
TravelLn 17$12K$9K$3K
Conferences, conventions and meetingsLn 19$387$387
Depreciation, depletion and amortizationLn 22$23K$23K
InsuranceLn 23$11K$8K$3K
Other expenses (24a–d)Ln 24$79K$78K$1K
All other expensesLn 24e$16K$12K$4K$44
Total functional expensesLn 25$901K$611K$290K$44

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.0M$901K$102K$326K 990 PDF
FY2024 $2.0M$1.8M$130K$224K 990 PDF
FY2023 $1.8M$1.7M$21K$94K 990 PDF
FY2022 $194K$187K$7K$73K 990 PDF
FY2021 $177K$140K$37K$40K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,003,089 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,939,698$976,856
I-9 Program service revenue$2,900
I-10 Investment income$0
I-11 Other revenuePrior year $24,885$23,333
I-12 Total revenuePrior year $1,964,583$1,003,089
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $269,344$533,817
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,565,075$367,366
I-18 Total expensesPrior year $1,834,419$901,183
I-19 Revenue less expensesPrior year $130,164$101,906
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,003,089 across 9 lines filed
Lines not itemized here account for $20,380 of total revenue; see the IRS return.
VIII-1a Federated campaigns$220,000
VIII-1e Government grants$340,279
VIII-1f All other contributions, gifts and grants$416,577
VIII-1g Noncash contributions (included above)$26,294
VIII-1h Total contributions, gifts and grants$976,856
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,900$2,900
VIII-8 Net income from fundraising eventsExcluded from tax $171$171
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,782$2,782
VIII-12 Total revenueRelated to mission $26,062 · Excluded from tax $171$1,003,089
Part IX · Statement of functional expenses $901,183 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $87,593 · Management $50,101$137,694
IX-7 Other salaries and wagesPrograms $196,041 · Management $110,595$306,636
IX-9 Other employee benefitsPrograms $33,400 · Management $22,835$56,235
IX-10 Payroll taxesPrograms $19,750 · Management $13,502$33,252
IX-11b Legal feesPrograms $26,614 · Management $7,557$34,171
IX-11c Accounting feesPrograms $7,313 · Management $22,644$29,957
IX-11g Other fees for servicesPrograms $107,994 · Management $12,375$120,369
IX-12 Advertising and promotionPrograms $2,031 · Management $954$2,985
IX-13 Office expensesPrograms $2,093 · Management $3,915$6,008
IX-14 Information technologyPrograms $2,688 · Management $7,543$10,231
IX-16 OccupancyPrograms $18,521 · Management $3,353$21,874
IX-17 TravelPrograms $9,046 · Management $3,213$12,259
IX-19 Conferences, conventions and meetingsManagement $387$387
IX-22 Depreciation, depletion and amortizationManagement $23,259$23,259
IX-23 InsurancePrograms $8,420 · Management $2,716$11,136
IX-24 Other expenses (24a–d)Programs $77,995 · Management $1,198$79,193
IX-24e All other expensesPrograms $11,913 · Management $3,580 · Fundraising $44$15,537
IX-25 Total functional expensesPrograms $611,412 · Management $289,727 · Fundraising $44$901,183
Part X · Balance sheet $367,362 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $220,892$106,510
X-2 Savings and temporary cash investmentsStart of year $289$290
X-3 Pledges and grants receivableStart of year $169,996$137,187
X-4 Accounts receivableStart of year $14,597$8,752
X-9 Prepaid expenses and deferred chargesStart of year $2,424$2,096
X-10c Land, buildings and equipment, netStart of year $63,301$112,527
X-16 Total assetsStart of year $471,499$367,362
X-17 Accounts payable and accrued expensesStart of year $59,843$41,315
X-26 Total liabilitiesStart of year $247,358$41,315
X-32 Total net assets or fund balancesStart of year $224,141$326,047
X-33 Total liabilities and net assetsStart of year $471,499$367,362
Part XI · Reconciliation of net assets $326,047 net assets at year end
XI-1 Total revenue$1,003,089
XI-2 Total expenses$901,183
XI-3 Revenue less expenses$101,906
XI-4 Net assets at start of year$224,141
XI-10 Net assets at end of year$326,047

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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