COMMON GROUND COLLECTIVE

As filed

Subsection

03

NTEE code

K40

Classification

1200

Street

PO BOX 1051

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

• 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.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

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. Earlier years are each on their own filing page.

Filings

• 2025

  Revenue

  $1,003,089

  Expenses

  $901,183

  Contributions

  $976,856

  Grants paid

  $0

• 2024

  Revenue

  $1,964,583

  Expenses

  $1,834,419

  Contributions

  $1,939,698

  Grants paid

  $0

• 2023

  Revenue

  $1,771,006

  Expenses

  $1,749,676

  Contributions

  $1,798,663

  Grants paid

  $0

• 2023

  Revenue

  $2,309,605

  Expenses

  $1,747,851

  Contributions

  $2,337,262

  Grants paid

  $0

• 2022

  Revenue

  $193,682

  Expenses

  $186,588

  Contributions

  $188,675

  Grants paid

  $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2021 · 990

  Revenue

  $176,533

  Expenses

  $139,850

  Assets (EOY)

  $42,925

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2020

Tax period

1 January 2020 to 31 December 2020

Principal officer

Jennifer Karaca

Mailing address

PO Box 1051Haiku HI 96708

Website

commongroundcollective.com

As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

• CENTER FOR DISASTER PHILANTHROPY INC

  $172,500

  2024 · FUNDING FROM THE CDP HAWAII WILDFIRES RECOVERY FUND PROVIDES LOCAL FOOD SECURITY AND ECONOMIC SUPPORT THROUGH A GRANT TO COMMON GROUNDS COLLECTIVE TO SUPPORT THEIR PROJECT, PROVIDING LOCALLY GROWN AND SOURCED, CULTURALLY APPROPRIATE FOOD FOR FIRE-DISPLACED MAUI RESIDENTS.

• KAISER FOUNDATION HEALTH PLAN INC

  $95,000

  2024 · Maui Fire Relief Support Program

• STONIER SCHOLARSHIP INC

  $50,000

  2023 · GENERAL SUPPORT TO FURTHER THE ORGANIZATION'S PURPOSE.

• VITALOGY FOUNDATION

  $50,000

  2023 · for relief after the wildfires in Maui

• HANA ARTS

  $21,131

  2023 · SUPPORT

• JOHNSON OHANA CHARITABLE FOUNDATION

  $20,000

  2023 · MAUI FIRE RECOVERY

• MAUI UNITED WAY INC

  $14,897

  2023 · PROGRAM SUPPORT

• AMERICAN ONLINE GIVING FOUNDATION INC

  $14,276

  2023 · GENERAL SUPPORT

• MAUI UNITED WAY INC

  $13,000

  2022

• MAUI UNITED WAY INC

  $10,000

  2023 · DISASTER RELIEF

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files