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Nonprofiteer
← COMMON GROUND COLLECTIVE

Form 990 for tax year 2025

Filed by COMMON GROUND COLLECTIVE.

Totals

Total revenue
$1,003,089
Total expenses
$901,183
Contributions and grants received
$976,856
Grants paid
$0
Program service revenue
$2,900
Investment income
$0
Other revenue
$23,333
Total assets, end of year
$367,362
Total liabilities, end of year
$41,315
Net assets or fund balances, end of year
$326,047
Program services expenses (Part IX)
$611,412
Management and general expenses
$289,727
Fundraising expenses
$44
Program service expenses (Part III)
$611,412

Program services were 67.8% 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.

  • 1a · Federated campaigns

    $220,000

  • 1e · Government grants (contributions)

    $340,279

  • 1f · All other contributions, gifts and grants

    $416,577

  • 1g · Noncash contributions included above

    $26,294

  • 2a · Program service revenue: SERVICE REVENUE

    total $2,900 · related or exempt $2,900

  • 8a · Fundraising events: gross income

    $971

  • 8b · Fundraising events: direct expenses

    $800

  • 8c · Net income from fundraising events

    total $171 · excluded $171

  • 10a · Gross sales of inventory

    $60,736

  • 10b · Cost of goods sold

    $40,356

  • 10c · Net income from sales of inventory

    total $20,380 · related or exempt $20,380

  • 11a · Other revenue: OTHER INCOME

    total $2,782 · related or exempt $2,782

  • 11e · Other revenue, total

    $2,782

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $137,694 · program services $87,593 · management and general $50,101

  • 7 · Other salaries and wages

    total $306,636 · program services $196,041 · management and general $110,595

  • 9 · Other employee benefits

    total $56,235 · program services $33,400 · management and general $22,835

  • 10 · Payroll taxes

    total $33,252 · program services $19,750 · management and general $13,502

  • 11b · Fees: legal

    total $34,171 · program services $26,614 · management and general $7,557

  • 11c · Fees: accounting

    total $29,957 · program services $7,313 · management and general $22,644

  • 11g · Fees: other

    total $120,369 · program services $107,994 · management and general $12,375

  • 12 · Advertising and promotion

    total $2,985 · program services $2,031 · management and general $954

  • 13 · Office expenses

    total $6,008 · program services $2,093 · management and general $3,915

  • 14 · Information technology

    total $10,231 · program services $2,688 · management and general $7,543

  • 16 · Occupancy

    total $21,874 · program services $18,521 · management and general $3,353

  • 17 · Travel

    total $12,259 · program services $9,046 · management and general $3,213

  • 19 · Conferences, conventions and meetings

    total $387 · management and general $387

  • 22 · Depreciation, depletion and amortization

    total $23,259 · management and general $23,259

  • 23 · Insurance

    total $11,136 · program services $8,420 · management and general $2,716

  • 24a · Other expenses: IN-KIND EXPENSE

    total $26,294 · program services $26,294

  • 24b · Other expenses: PROGRAM SUPPLIES

    total $26,216 · program services $26,216

  • 24c · Other expenses: RELIEF SUPPLIES

    total $15,132 · program services $15,132

  • 24d · Other expenses: REPAIRS & MAINTENANCE

    total $11,551 · program services $10,353 · management and general $1,198

  • 24e · All other expenses

    total $15,537 · program services $11,913 · management and general $3,580 · fundraising $44

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $220,892 · end of year $106,510

  • 2 · Savings and temporary cash investments

    beginning of year $289 · end of year $290

  • 3 · Pledges and grants receivable

    beginning of year $169,996 · end of year $137,187

  • 4 · Accounts receivable

    beginning of year $14,597 · end of year $8,752

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,424 · end of year $2,096

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

    $158,497

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

    $45,970

  • 10c · Land, buildings and equipment, net

    beginning of year $63,301 · end of year $112,527

  • 17 · Accounts payable and accrued expenses

    beginning of year $59,843 · end of year $41,315

  • 19 · Deferred revenue

    beginning of year $187,515

  • 31 · Retained earnings, endowment or other funds

    beginning of year $224,141 · end of year $326,047

Mission and programs · 2025

Mission

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.

  • 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. FOOD IS DISTRIBUTED TO COMMUNITY ORGANIZATIONS FEEDING RESIDENTS IN NEED OR SOLD TO LOCAL BUSINESSES TO SUSTAIN PROGRAM OPERATIONS. THE PROGRAM INCREASES LOCAL FOOD AVAILABILITY AND SUPPORTS LANDOWNERS IN PRODUCTIVE LAND STEWARDSHIP.

    Expenses $80,681 · Revenue $26,062

  • 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. THIS PROGRAM REDUCES RELIANCE ON IMPORTED FOOD AND INCREASES ECONOMIC OPPORTUNITIES FOR FARMERS AND FOOD PRODUCERS. THE INITIATIVE CONTRIBUTES TO A MORE RESILIENT LOCAL FOOD SYSTEM.

    Expenses $173,032

  • 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. THE GARDEN PROMOTES COMMUNITY INVOLVEMENT WHILE DEMONSTRATING SMALL-SCALE, REGENERATIVE FOOD PRODUCTION.

    Expenses $614

  • CGC'S OUTREACH AND EDUCATION COMMON GROUND COLLECTIVE PROVIDES COMMUNITY OUTREACH AND EDUCATION TO STRENGTHEN MAUI'S LOCAL FOOD SYSTEM. OUTREACH AND EDUCATION ACTIVITIES ARE INCLUDED IN ALL OF OUR PROGRAMS AND INCLUDE: HANDS-ON LEARNING WORKSHOPS, VOLUNTEER ENGAGEMENT, AND PUBLIC PRESENTATIONS PROMOTING SUSTAINABLE AGRICULTURE AND FOOD SECURITY. OUR PROGRAMS SHARE RESOURCES WITH RESIDENTS, LANDOWNERS, AND LOCAL PARTNERS TO SUPPORT LOCAL FOOD PRODUCTION AND RESILIENCE. THESE EFFORTS INCREASE AWARENESS OF LOCAL FOOD SYSTEMS AND ENCOURAGE COMMUNITY PARTICIPATION IN AGRICULTURE. MAUI FIRE RELIEF PROGRAMS & PROJECTS IN RESPONSE TO THE MAUI FIRES, COMMON GROUND COLLECTIVE SUPPORTED FOOD RELIEF AND RECOVERY EFFORTS FOR AFFECTED COMMUNITIES. THE ORGANIZATION PROVIDED FRESH LOCAL FOOD, PURCHASED PRODUCT FROM IMPACTED PRODUCERS, AND ASSISTED COMMUNITY RESOURCE HUBS WITH SUPPLIES AND LOGISTICS. THESE EFFORTS HELPED MAINTAIN FOOD ACCESS AND SUPPORT LOCAL FOOD PRODUCERS DURING DISASTER RECOVERY. MAUI EMERGENCY FEEDING TASKFORCE COMMON GROUND COLLECTIVE CO-LED THE MAUI EMERGENCY FEEDING TASKFORCE TO COORDINATE EMERGENCY FOOD DISTRIBUTION AND DISASTER RESPONSE. THE TASKFORCE ENGAGED COMMUNITY PARTNERS, NONPROFITS, AND GOVERNMENT ENTITIES TO IMPROVE FOOD SECURITY SYSTEMS DURING CRISES. A LESSONS-LEARNED REPORT WAS DEVELOPED TO SUPPORT IMPROVED RESILIENCE AND PREPAREDNESS FOR FUTURE EMERGENCIES. FEASIBILITY STUDY FOR THE MAKA'AINANA MARKET: A CO-OP FOOD HUB AND GROCERY STORE COMMON GROUND COLLECTIVE IS CONDUCTING A FEASIBILITY STUDY FOR THE DEVELOPMENT OF A COOPERATIVE FOOD HUB AND GROCERY STORE TO EXPAND ACCESS TO LOCAL FOOD AND SUPPORT AGRICULTURAL PRODUCERS. THE PROJECT INCLUDES COMMUNITY SURVEYS, STAKEHOLDER OUTREACH, FACILITY DESIGN PLANNING, AND MARKET ANALYSIS. THE INITIATIVE AIMS TO CREATE CENTRALIZED INFRASTRUCTURE TO STRENGTHEN MAUI'S LOCAL FOOD ECONOMY AND INCREASE LONG-TERM FOOD SECURITY.

    Expenses $357,085

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jennifer Karaca

    EXECUTIVE DI

    Total calculated
    $137,694
    From this org
    $128,037
    From related orgs
    $0
    Other
    $9,657
    Hours/week
    40

  • Barry Henry

    PAST PRESIDE

    Total calculated
    $0
    Hours/week
    2

  • Megan Nakashima

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Kevin Yoshida

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Angie Haramoto

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Christopher Robinson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Trish Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Bobby Pahia

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
30 June 2026
IRS schema version
2025v4.0
Source object
202602079349300150

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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