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Nonprofiteer
← HAWAII AGRICULTURAL FOUNDATION

Form 990 for tax year 2024

Filed by HAWAII AGRICULTURAL FOUNDATION.

Totals

Total revenue
$1,657,839
Total expenses
$1,444,852
Contributions and grants received
$1,308,801
Grants paid
$0
Program service revenue
$304,810
Investment income
$25,518
Other revenue
$18,710
Total assets, end of year
$1,225,654
Total liabilities, end of year
$190,390
Net assets or fund balances, end of year
$1,035,264
Program services expenses (Part IX)
$1,217,789
Management and general expenses
$199,013
Fundraising expenses
$28,049
Program service expenses (Part III)
$1,217,789

Program services were 84.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $775,442

  • 1f · All other contributions, gifts and grants

    $533,359

  • 2a · Program service revenue: AG LAND RENTAL INCOME

    total $256,631 · related or exempt $256,631

  • 2b · Program service revenue: CONFERENCES

    total $48,179 · related or exempt $48,179

  • 3 · Investment income

    total $25,518 · excluded $25,518

  • 10a · Gross sales of inventory

    $18,710

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $18,710 · related or exempt $18,710

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $180,609 · program services $137,263 · management and general $27,091 · fundraising $16,255

  • 7 · Other salaries and wages

    total $407,014 · program services $370,503 · management and general $35,662 · fundraising $849

  • 9 · Other employee benefits

    total $18,420 · program services $12,329 · management and general $5,508 · fundraising $583

  • 10 · Payroll taxes

    total $45,178 · program services $38,567 · management and general $6,368 · fundraising $243

  • 11b · Fees: legal

    total $1,080 · management and general $1,080

  • 11c · Fees: accounting

    total $64,529 · management and general $64,529

  • 11g · Fees: other

    total $116,625 · program services $100,942 · management and general $15,683

  • 12 · Advertising and promotion

    total $44,531 · program services $36,533 · management and general $4,999 · fundraising $2,999

  • 13 · Office expenses

    total $140,575 · program services $139,370 · management and general $910 · fundraising $295

  • 14 · Information technology

    total $61,487 · program services $41,960 · management and general $17,587 · fundraising $1,940

  • 16 · Occupancy

    total $149,696 · program services $136,947 · management and general $7,968 · fundraising $4,781

  • 17 · Travel

    total $88,748 · program services $85,806 · management and general $2,942

  • 19 · Conferences, conventions and meetings

    total $8 · management and general $8

  • 22 · Depreciation, depletion and amortization

    total $6,384 · program services $5,725 · management and general $659

  • 23 · Insurance

    total $4,775 · management and general $4,775

  • 24a · Other expenses: FOOD AND BEVERAGE

    total $52,112 · program services $52,112

  • 24b · Other expenses: OTHER

    total $23,824 · program services $23,824

  • 24c · Other expenses: EQUIPMENT RENTAL

    total $20,973 · program services $20,973

  • 24d · Other expenses: OPERATIONS EXPENSES

    total $14,803 · program services $14,803

  • 24e · All other expenses

    total $3,481 · program services $133 · management and general $3,244 · fundraising $104

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $349,024 · end of year $325,507

  • 2 · Savings and temporary cash investments

    beginning of year $504,871 · end of year $643,988

  • 4 · Accounts receivable

    beginning of year $205,859 · end of year $232,825

  • 10a · Land, buildings and equipment: cost or other basis

    $46,428

  • 10b · Land, buildings and equipment: accumulated depreciation

    $29,503

  • 10c · Land, buildings and equipment, net

    beginning of year $13,358 · end of year $16,925

  • 15 · Other assets

    beginning of year $5,703 · end of year $6,409

  • 17 · Accounts payable and accrued expenses

    beginning of year $71,034 · end of year $53,531

  • 19 · Deferred revenue

    beginning of year $156,778 · end of year $109,534

  • 25 · Other liabilities

    beginning of year $28,725 · end of year $27,325

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $822,278 · end of year $1,035,264

Mission and programs · 2024

Mission

TO PROMOTE AGRICULTURE AND FARMING, AND TO ENHANCE ENVIRONMENTAL STEWARDSHIP IN THE STATE OF HAWAII, THROUGH AGRICULTURE RESEARCH, EDUCATION, TRAINING, MANAGEMENT AND PUBLIC OUTREACH.

Activities or mission (Part I)

THE HAWAII AGRICULTURAL FOUNDATION (HAF) IS A NON-PROFIT CHARITABLE ORGANIZATION CREATED TO PROMOTE AGRICULTURE AND FARMING. THE MISSION OF HAF IS TO SUPPORT AND SUSTAIN HAWAII'S AGRICULTURAL INDUSTRY BY ADDRESSING CRITICAL NEEDS AND SERVICES OF FARMERS AND THE AGRICULTURAL INDUSTRY IN HAWAII, AND BY BETTER CONNECTING THE FARMERS WITH THE COMMUNITY AND VICE-VERSA. THIS INVOLVES EDUCATIONAL AND OUTREACH PROGRAMS IN THE COMMUNITY, AS WELL AS DIRECT MARKETING, TECHNICAL, EDUCATIONAL AND IN-THE-FIELD SUPPORT FOR FARMERS.

  • EDUCATIONAL PROGRAMS TO REACH OUT TO HAWAII'S YOUTH IN THE CLASSROOMS AND SCHOOLS TO EDUCATE THEM ABOUT FARMING OPERATIONS AND CAREERS, AND TO CREATE AN APPRECIATION FOR THE AGRICULTURAL INDUSTRY AT AN EARLY AGE. THIS COULD INVOLVE IN-CLASSROOM WORKSHOPS, FARM EXCURSIONS, AND THE DEVELOPMENT OF EDUCATIONAL MATERIALS. 2023 - 2024 SCHOOL YEAR: 6,400+ STUDENTS AT 115 PUBLIC/CHARTER SCHOOLS, INCLUDING 200+ PARTICIPATING TEACHERS.

    Expenses $900,622 · Revenue $18,710

  • FARMER ASSISTANCE PROGRAMS PROVIDES DIRECT, ON-THE-GROUND SUPPORT TO HAWAII'S FARMERS BY PROVIDING ACCESS TO FARMING OPPORTUNITIES, TECHNICAL INFORMATION AND ASSISTANCE, WORKSHOPS/SEMINARS ON BUSINESS MATTERS (FINANCING, LOANS, INSURANCE, ETC.), AND MARKET DEVELOPMENT AND BRANDING, SO AS TO SUPPORT THE VIABILITY AND SUSTAINABILITY OF FARMING IN HAWAII. 196 LEASED ACRES OF AGRICULTURAL LANDS TO 18 FARMERS

    Expenses $202,723 · Revenue $256,631

  • OUTREACH/PUBLIC AWARENESS PROGRAMS INVOLVE EDUCATING THE GENERAL PUBLIC OR KEY SECTORS THEREOF ABOUT THE IMPORTANCE OF SUPPORTING AGRICULTURE IN HAWAII AND THE BENEFITS THAT THE AGRICULTURAL INDUSTRY PROVIDES TO OUR STATE. THIS INCLUDES OUTREACH ACTIVITIES AND EVENTS SUCH AS THE FARM FAIR, FARMERS' MARKETS, AND HAWAII FOOD & WINE FESTIVAL-SHOWCASING FARM PRODUCTS, PROMOTING THE IMPORTANCE OF LOCALLY-GROWN FOOD/FOOD SECURITY AND SUSTAINABILITY.

    Expenses $111,552 · Revenue $48,179

  • Expenses $2,892

As filed on the 2024 return.

Listed in Part VII

  • Dean Okimoto

    CHAIR

    Total calculated
    $0
    Hours/week
    0.3

  • Mae Nakahata

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.3

  • Meredith Ching

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.3

  • Russell Hata

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.3

  • Keith Horita

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Dick Jones

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Lisa Kim

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Carina Ohara

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Robert Yee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Denise Yamaguchi

    EXEC. DIRECTOR/ASST SEC.

    Total calculated
    $180,609
    From this org
    $180,609
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,841
    Bonus
    $29,768
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $180,609

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.2
Source object
202513189349310031

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