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Home My WebLink AboutBid Zip RFP #4576 Bid Zip RFP #4576/TabulationByVendor_RFP#4576.pdf County of Hawaii Tabulation Report RFP #4576 - Early Childcare Initiatives Program Vendor: Akahiao Nature Institute Page of 1 4 General Comments: General Attachments: Attachment A. Application Checklist.pdf Attachment B Application Form.pdf Federal Certification.pdf RFP_AkahiaoNatureInstitute.pdf RFP_AkahiaoNatureInstitute_Redacted.pdf County of Hawaii Tabulation Report RFP #4576 - Early Childcare Initiatives Program Vendor: Collaborative Support Services Inc. Page of 2 4 General Comments: Our proposal does contain proprietary or confidential information so we are not submitting a redacted version. General Attachments: 5.0a Ex Director CV.pdf 5.0b Cert of Good Standing.pdf 5.0c Project Budget.pdf 5.0d Statement on Use of Fed Funds.pdf 5.0e Audited Financial Statements.pdf 5.0f1 FYE21 Form 990.pdf 5.0f2 FYE22 Form 990.pdf 5.0g FYE23-24 Operating Budgets.pdf 5.0h Liability Insurance.pdf 5.0i Certificate of Compliance.pdf ECAS Pahoa Promise Facilitation Proposal to HI County RFP 4576_signed.pdf County of Hawaii Tabulation Report RFP #4576 - Early Childcare Initiatives Program Vendor: YWCA Hawaii Island Page of 3 4 General Comments: General Attachments: application YWCA Final.pdf application YWCA Redacted 4576.pdf County of Hawaii Tabulation Report RFP #4576 - Early Childcare Initiatives Program Vendor: Friends of the Future Page of 4 4 General Comments: Proposals are being submitted for 2. Family Childcare Start-Ups, 3. Training - Apprenticeships, and 4. Early Community Readiness~Pahoa Reads. General Attachments: 2 Attachment A. Susan Maddox CV 2024.pdf 2 Attachment B. Certificate of Good Standing.pdf 2 Attachment C Project Budget Family Childcare Startups.xlsx 2 Attachment D. Current Year Financials.pdf 2 Attachment E1. FYE 6-22 Audit.pdf 2 Attachment E2. FYE 6-23 Audit.pdf 2 Attachment E3 FYE 6-22 Form 990.pdf 2 Attachment E4 FYE 6-23 Form 990.pdf 2 Attachment F Operating Budgets FYE24 - 25.pdf 2 Attachment G. Statement Related to Use of Federal Funds.docx 2 Proposal for Family Childcare Start-Ups.pdf 3 Attachment A. Susan Maddox CV 2024.pdf 3 Attachment B. Certificate of Good Standing.pdf 3 Attachment C Project Budget Trainings - Apprenticeships.xlsx 3 Attachment D. Current Year Financials.pdf 3 Attachment E1. FYE 6-22 Audit.pdf 3 Attachment E2. FYE 6-23 Audit.pdf 3 Attachment E3 FYE 6-22 Form 990.pdf 3 Attachment E4 FYE 6-23 Form 990.pdf 3 Attachment F Operating Budgets FYE24 - 25.pdf 3 Attachment G. Statement Related to Use of Federal Funds.docx 3 Proposal for Trainings - Apprenticeships.pdf 4 Attachment A. Susan Maddox CV 2024.pdf 4 Attachment B. Certificate of Good Standing.pdf 4 Attachment c - Budget Pahoa Reads.xlsx 4 Attachment D. Current Year Financials.pdf 4 Attachment E1. FYE 6-22 Audit.pdf 4 Attachment E2. FYE 6-23 Audit.pdf 4 Attachment E3 FYE 6-22 Form 990.pdf 4 Attachment E4 FYE 6-23 Form 990.pdf 4 Attachment F Operating Budgets FYE24 - 25.pdf 4 Attachment G. Statement Related to Use of Federal Funds.docx 4 Early Community Readiness - PAHOA READS Proposal.pdf Bid Zip RFP #4576/Akahiao Nature Institute_1038722/TabulationByVendor_RFP#4576_orgId_1038722.pdf County of Hawaii Tabulation Report RFP #4576 - Early Childcare Initiatives Program Vendor: Akahiao Nature Institute Page of 1 1 General Comments: General Attachments: Attachment A. Application Checklist.pdf Attachment B Application Form.pdf Federal Certification.pdf RFP_AkahiaoNatureInstitute.pdf RFP_AkahiaoNatureInstitute_Redacted.pdf Bid Zip RFP #4576/Akahiao Nature Institute_1038722/Attachment A. Application Checklist.pdf Bid Zip RFP #4576/Akahiao Nature Institute_1038722/Attachment B Application Form.pdf Bid Zip RFP #4576/Akahiao Nature Institute_1038722/Federal Certification.pdf Bid Zip RFP #4576/Akahiao Nature Institute_1038722/RFP_AkahiaoNatureInstitute.pdfANI-RFP4576 Early Childcare Page 1 83-3281045 1: Entity Description………………………………………………………………2 A. About ʻAkahiao Nature Institute………………………………………2 B. Principal and qualiﬁcations……………………………………………2 C. Community Served……………………………………… …………….3 D. Certiﬁcate of Good Standing…………………………………………..4 2: Project Description………………………………………………………………5 A. Increasing our capacity from 6 to 30 by 2026………………………..…5 B. Project Timeline………………………………… …………………..…..6 3: Community Beneﬁts………………………………………………………..……7 4: Leveraging Partnerships and Resources………………………………….……7 5: Management Capacity and Measurable Outcomes……………………….…..9 A. Management Capacity……………………………………………….….9 B. Measurable Outcomes…………………………………………………..9 6: Budget and Financials………………………………………………………..…10 A. Proposed funding request………………………………………………10 B. Project Timeline & Budget……………………………………………..10 7: Attachments A. Detailed Line Items for Phase I…………………………………..…..13 B. Detailed Line Item for Phase III………………………………………14 C. Proposed Budget for 2024 - 2025…………………………………….15 D. Proposed Budget for 2025 - 2026…………………………………….16 E. Proposed Budget for 2026 - 2027……………………………………..17 F. 2021 Proﬁt & Loss Statement…………………………………………18 G. 2022 Proﬁt & Loss Statement ………………………………………..19 H. 2023 Proﬁt & Loss Statement…………………………………………20 I. 2022 Balance Sheet…………………………………………………….22 J. 2023 Balance Sheet…………………………………………………….23 K.2021 Tax Returns (Form 990) L.2022 Tax Returns (Form 990) Attahcment G Page 2 1: Entity Description A.About ʻAkahiao Nature Institute ‘Akahiao Nature Institute (ANI) is a 501c3 organization whose mission is to connect our youth to the natural world in order to realize a sustainable future. The organization was founded by Akemi Rogers and myself (Julie Rogers) in 2018. ANI’s belief is that the world will continue to face challenges in the environmental and social arena - therefore we need to nurture strength and courage in your youth who are innately creative and connected to the earth and to the community. The name ‘Akahiao represents our wish to be ‘aina-based in our learning; the property that we are located at includes an ‘Akahi Pu’u that our logo and name emerged from. Vision for ʻAkahiao Nature Institute: Model For Our Future Our vision is to be a model for our future—a place where people and nature live as one and take care of each other in a mutually beneﬁcial way. This is represented by love and respect for one another, a deep connection with the natural world, gratitude for this beautiful world we are in, and the spirit of collaboration. Mission: Explore ➤ Discover ➤ Innovate ➤ Integrate • Explore the world with a sense of wonder. • Discover the hidden pathways, the unwritten histories, your own personal story, and a world of new possibilities. • Innovate with creative excellence to build models for a better world. • Integrate life, learning, communities and a sense of place into a purposeful existence. Core Values: • Courage to follow the North Star - An audaciousness to make a change and speak up when something isn’t right. • Creativity and the power of imagination- The appreciation for our unique expressions and an openness to a world of possibilities. • Connected through aloha and mahalo - The recognition of our interconnectedness and embracing with compassion and gratitude. B.Principal and qualifications The current Director at ANI is Julie Rogers. My formal education includes a M.Ed. in Educational Foundations from University of Hawaii, and a B.S. in Biology and Biomedical Engineering from Tufts University. I have also earned certiﬁcates from East West Center for my participation in Asia Paciﬁc Leadership Program, along with a mentorship certiﬁcate from The Tracking Project. My informal experiences include a year of volunteering in Bhutan helping to develop the Gross National Happiness Center, sailing with the Hokule’a during their Malama Honua voyage, running my own juice shop in Waikiki, working at Blue Planet Foundation as Community Relations Director and working in the ﬁeld of environmental science organizing and compiling lead paint assessments for military housing. I have also served on the board for Hawaii Nature Center for 8 years. Page 3 C.Community Served Since its inauguration, ANI has organized various youth programs for the local community taking groups on nature walks, leading them to work in the garden, cooking with the food direct from the garden and engaging in personal development workshops. Though the plan was set to start the daycare around 2021, we were forced to cut back on all of our activities due to the pandemic. We still managed to welcome groups from HTA, WHEA, Kona Paciﬁc, and Kealakehe HS on various capacities through the years. Our reach also extends beyond West Hawai’i, and we have worked with schools from Japan (Musashi University and Soshi Educational Group), St. Andrews from Honolulu, and Rustic Pathways. The Keiki Program at ANI (daycare) was started in the fall of 2022 with the knowledge that the best time to develop the sense of self for children is during these early pre-school ages. By giving the keiki freedom to interact, develop their own natural relationships at an early age is a very effective way to foster that deep rooted relationship that will last a lifetime. With the current focus on daycare, ANI employs one director, one lead teacher, a part-time ‘Olelo Hawai’i teacher and a part-time assistant teacher. We also have several seasonal staff that return for speciﬁc programs. According to the Hawaii County Early Childhood Proﬁle, “just 24% of Hawaiʻi Island's total under 5 population might have the opportunity to attend a childcare program”. This is an alarming fact, especially in light of the importance of early childhood education for future of our keiki. Additionally, food insecurity is also high in the county of Hawaii considering the amount of farms we have on this island. In increasing the capacity of our outdoor-based early childhood program, we believe that we are able to address both of these needs in the community. ANI’s intention is not only to provide more spaces for early child care, but to also provide a high quality early learning experiences for the keiki in West Hawai’i. Thus far our students have come from local families living in Kailua Kona. The families we currently have have sought us out, in search for an outdoor, nature-based education for their keiki. Most of the families are entrepreneurial families who own their own businesses in Kona. While we currently can accept funding through PATCH, none of the families have applied that way. We notiﬁed families of the funds available and for next year two of the families who are on the waitlist have qualiﬁed for the tuition assistance. Kona is a very mixed income community with families with the highest population of children under 5 years old. With the help of DHS funding, we hope to address the entirety of the community looking for quality early childcare. Department of Commerce and Consumer Affairs CERTIFICATE OF GOOD STANDING I, the undersigned Director of Commerce and Consumer Affairs of the State of Hawaii, do hereby certify that `AKAHIAO NATURE INSTITUTE was incorporated under the laws of Hawaii on 11/13/2018 ; that it is an existing nonprofit corporation; and that, as far as the records of this Department reveal, has complied with all of the provisions of the Hawaii Nonprofit Corporations Act, regulating domestic nonprofit corporations. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Department of Commerce and Consumer Affairs, at Honolulu, Hawaii. Dated: May 09, 2024 Director of Commerce and Consumer Affairs To check the authenticity of this certificate, please visit: http://hbe.ehawaii.gov/documents/authenticate.html Authentication Code: 499986-COGS_PDF-298489D2 Page 5 2.Project Description: A.Increasing our capacity from 6 to 30 by 2026 Our ﬁrst year of operating the daycare center has been very successful with wonderful reviews from the parents and their participation during community events. All of the keiki currently enrolled have signed on to come back in the fall (except one going on to kindergarten). Without having advertised ourselves, we already have a waitlist of parents hoping to send their keiki to our daycare. We have not reached out at all to the community because we are already full enrollment numbers (12 keiki) plus four more that we are unable to accommodate due to licensing limitations. We found that children learn so well from being outside, and this outdoor learning addresses every developmental needs of the child. They beneﬁt so much from the physical demands of climbing up and down hills that are not paved, having to duck under trees and looking at objects that are ﬂuttering in and out of ﬁeld of vision. The outdoor aspect also provides the fresh air, the endorphins that are produced in the brain from being immersed in the natural elements. They also learn to be respectful and responsible through interactions with plants and animals that they might care for. Our garden is semi-wild, so we also feel that that it gently introduces the keiki to the real wild nature. We want them to deeply understand that nature is our ally, and that we can have a mutually beneﬁcial relationship with it. The original vision was to combine the Reggio Emilia approach and the Forest kindergarten approach to the daycare, and after having taken a course with Hana Hau’oli Professional Development Center, the vision is to include the progressive education approach and send our teachers to be trained in any, or all of the approaches. The importance of professional development for early childhood education cannot be understated, and we intend to one day host such workshops at our school. We are currently operating out of one houses on the property, and this fall we plan to convert the second ranch house to bring six more children, totaling at 12 keiki for 2024 - 2025. During this year our plan is to apply for a Special Use Permit that is required for our zoning (Ag) to have a preschool so that we can enroll 24 children the following school year (2025 - 2026) and eventually up to 30 keiki. We have been in communication with the county and understand the length of the process. We ahem already begun collecting the necessary documents and plan on sending in the application in September of this year. School Enrollment Schedule The main need in order to accommodate more students is ﬁnding great teachers. In becoming a qualiﬁed childcare center we will need several more high quality teachers with the correct qualiﬁcations. The type of curriculum that we are planning to offer at ANI requires specialized knowledge and speciﬁc philosophies from our teachers. First and foremost, I was very lucky to have met Iris Thompson at the Early Childhood Conference in Kona. I knew right away that she was going to be either a teacher at our school or at least come train the teachers we would have. From her certiﬁcates in outdoor learning spaces, experiences taking a group of children outside and leading their learning experiences, her training with Reggio, her experience in art, horse training, and the list continues with the type of qualiﬁcations we could ask for. With Year Enrollment Class size & Age group Staﬀ 2024 - 25 12 (6)3-5yo; (6) 2-3yo 2 FT Teachers, 1FT Teachers Assistant 2025 - 26 24 (12)3-5yo; (12) 2-3 yo 4 FT Teachers, 1 Garden Teacher, 1 TA 2026 - 27 30 (18)3-5 yo; (12) 2-3 yo 4 FT Teachers, 1 Garden Teacher, 1 TA 2027 - 28 30 (18)3-5 yo; (12) 2-3 yo 4 FT Teachers, 1 Garden Teacher, 1 TA Page 6 her as the Primary Lead Teacher in our school, I am very conﬁdent that we would be able to develop our quality early learning program here at ANI. Second, we would like to have a full-time ‘Olelo Hawai’i and Hawaiian culture teacher who will also be the Lead Teacher for the younger keiki. We currently have Kumu Kawehi coming twice a month, and ideally we can bring her onboard as a full-time teacher. She has been amazing with the current group of keiki and is someone we hope to continue working with. Last but not least, we would like to bring on a full-time Garden Teacher. This person would be in charge of all the activities related to the garden and be able to assist the other teachers whenever necessary. The Garden Teacher would be key in linking the outdoor learning with the classroom learning and inspiring the keiki to connect with nature in a safe but exciting ways. Presently we are working with the gardener working for Kukio Mauka LLC and we would like to have a person who is dedicated to the school so her attentions can be focused on educational activities. In preparation for the increase in student numbers, we need to gather furniture that is appropriate for toddlers and make some modiﬁcations to the existing structure. Simple modiﬁcations include adding awnings to the lanai so it can be used all day, installing gates to create perimeters for the keiki and adding a new railing to accommodate the toddlers in the existing lanai (DHS requirement). These modiﬁcations are easy and can be completed without any permits. In terms of furniture, we would need to start from scratch and gather all the furniture required indoors for preschoolers. In addition to the indoor space, we would like to transform the carport into a semi-outdoor art atelier. This is in keeping with our core value of creativity and exposing the keiki to as many mediums as possible in art and nature. To expand our garden learning experiences, we will build a shade structure that will also act as a rain catchment. The structure will allow more keiki to be in the garden and engage in more activities outside. Our intent is to take the keiki outside rain or shine, therefore the structure will allow for protection from both elements in case it gets too hot or too rainy. In our ﬁrst year of operation, the keiki engaged in planting, harvesting, eating, arts & crafts (making lei, using ﬁbers from agave plants, painting with plant dyes, etc) , animal husbandry (feeding ducks), cooking, sharing food with their ohana, and playing imaginary games. All of these activities could have been enhanced by having a stable shade location in the garden. This would also allow more keiki to be in the garden at the same time. Thus far we have already spoken with a contractor and are currently waiting for a quote to have the pavilion built out by October. Our budget also includes various outdoor enhancements - such as outdoor sinks, outdoor music players and picnic tables. We envision the keiki being in awe and engaged through all of their senses while being in our garden. In our effort to enhance our programming, our intention is to visit local sites that connect our keiki with the neighboring community. This is highlighted in both progressive education and in Reggio approaches. Unfortunately our location is not conducive for huaka’i on their feet, therefore having a van to transport the keiki would make these sites accessible. Kona District on its own has a plethora of amazing historical and natural sites that can impact the children’s learning, and we intend to utilize these resources. Our families and the keiki should be well connected to the local landscapes in order to cherish their home and strengthen the web of our community. Sadly most families do not have the time, the knowledge nor the ability to organize their own visits and we hope we can help bridge that gap. B.Project Timeline The project has been divided into ﬁve phases that are easy to follow. Each phase has their main deliverables and timing in accordance with the school schedule. We have created these phases to distinguish the facilities phase and school operation phase for ease of tracking internal progress. Page 7 Project Timeline in Phases 3.Community Beneﬁts Kona District has the highest population of children under 5, which is the community we would be serving with our preschool. As a parent living in Kailua Kona myself, I have looked at the options that are available in the Kona district and found that programs that gave access to outdoor learning was very limited and in very high demand. Many parents see the need for outdoor natural learning, and yet they are forced to place their children in schools that take place inside all day. One of the highlights of our program is connecting with the families. We have had Ohana gathering days once a month on Saturdays engaging in various activities thus far - imu ﬁring, camping, hiking, Easter treasure hunt and potluck. We plan on continuing such gatherings every month introducing the families to our programs and sharing with them the resources we have. Connecting communities this way is hugely beneﬁcial and necessary, especially in light of the COVID years. Families spent these particular children’s ﬁrst two years in isolation and are now looking to connect in meaningful ways. The garden that the keiki will maintain and play in is a community garden. We foresee the bounty from the garden to be shared with their ohana and with the greater community. There are a number of beneﬁts to this type of education, including but not limited to: increased awareness of locally available food, eating more nutritious food, setting the stage for food independence, and emotional security from disbanding the scarcity mindset. During the pandemic we had a bounty of food that we were able to distribute to local kupuna communities and the food pantry. The keiki form our can be potentially be part of helping families that are suffering food insecurity here in Kona. In developing a nature-based school, we believe learning about the local community — human and natural — is of utmost importance. Knowledge is the gateway to understanding and caring, thus we intend to share with our keiki oral histories, local songs, names of local places and the people who make Kona what it is today. Most of our formal learning will be place-based, and this will beneﬁt the local communities in invaluable ways that may not be measurable right away. Our belief is that these children along with their families will be ambassadors of Kailua Kona and help make positive future decision for our home. 4.Leveraging Partnerships and Resources Since the inception of ANI, we have had a great relationship with our landlord, Kukio Mauka LLC (owner of Huehue Ranch). They have been very supportive of our programming and have allowed us to use their facilities at a minimal charge, and have pledged to continue their support. We are very fortunate to have Description Enrollmen t: Staﬀ End Date Phase I Facilities set up, enroll 12 keiki & teacher training Present - 8/5/24 Phase II Apply for Special Use Permit, bring in garden teacher preparation for next phase 12: 4 8/6/24 - 5/31/25 Phase III Secondary improvements for the school & major upgrades. Bring in new teachers & train 6/1/25 - 7/31/25 Phase IV School in session, setting for next phase 24: 5 8/1/25 - 5/31/26 Phase V Final adjustment period 30: 6 6/1/26 - 7/31/26 Attachment E: Page 8 access to a land that includes many varieties of ﬂora and fauna. Once an operating ranch handling thousands of cattle, Huehue Ranch is currently being transformed into an organic, eco-conscious haven for experiential learning and the preschool we are building is in total alignment with their vision for the property. The ranch encompasses an organic garden utilizing permaculture philosophy, regenerative farming techniques, and food forest practices to grow food and medicines that our keiki will have access to. Beyond the garden lies a forest of kukui, jacaranda and silver oak trees with gentle walking paths to explore. The property also encompasses ʻAkahi Puʻu with some legends of the menehune, along with various, open grassy ʻclass roomsʻ throughout. There are two ranch houses that are the locations for the daycare, both with 3 bedrooms and 2 full bathrooms. The two houses have gates, easy access to the fenced in 3 acre garden that is currently being managed currently by the owners. The garden has been designed for educational purposes, with a sense of exploration and discovery of young children in mind. The garden is full of winding pathways through fragrant bushes and hidden trees bearing fruit at almost every season. We believe this design, though not the safest and easiest space to utilize, is the best place to foster their curiosity and adventure at this age. Our major donor is Akemi Rogers, the founder of ANI. She continues to support the programs with annual donations. She is committed to continuing her support for the school to expand and develop into a high-quality educational institution for our local community. Other funding sources we will be looking into: • DHS - the offer grants to families to pay for tuition We will continue to work with them. • Kamehameha Schools - if we are able to bring in more native Hawaiian students, we would be able to apply for some of their grants. • Kokua Foundation - they offer small grants and resources to schools doing farm to table programs. • Hawaii Community Foundation - we believe our program aligns with their mission. Our ultimate goal is to become a self-sustaining preschool without the need of extra funding. While some of the costs associated with the preschool will be absorbed by Kukio Mauka LLC, the teachers salaries and their beneﬁts; small equipments and school supplies; and basic facilities upkeep should be covered completely by the tuition by 2026 (see attachment E). Any extra funds will go into the overhead costs such as insurance, rent, director’s salary and other costs that are shared with the other ANI activities. Because of the previous programming that we have done at Huehue Ranch, we have developed strong community partnerships with our neighbors. We hope to utilize these relationships to enhance our learning for our keiki and their ohana. • Danny and Anna Akaka - They are cultural practitioners that live less than 10 minutes away. Danny and Anna have been involved with some of our previous programming and we hope to bring them back to share some of their stories, songs and dance with our keiki. • Pomai Bertleman - Both Iris and myself have a personal relationship with her and we plan on bringing her to share her knowledge of Hawai’i • Hannah Springer - Hannah is an amazing oral historian that lives 2 doors down from Hu’ehu’e Ranch. Her grandfather used to be the manager and we plan on engaging her on a consistent way to train our staff about the local histories. • Biggie and Sharrie Quirit - Residents and dedicated community members at Kealakehe-La´i ´Ōpua. They have brought their knowledge and aloha spirit on many occasions. We hope to extend our outreach into this community through sharing food and potentially ﬁnding keiki looking for early childcare. • Chef Hui - currently exploring partnership options with them. They are located in Oahu and are always promoting food independence for Hawaii. • Olohana Foundation - https://olohana.org/. We have been introduced to key people through Kalani Souza and we hope to continue our relationship with them. We will also partner with the local families to give the children huaka’i throughout out the community. There are several fascinating locations that link the concept of ahupua’a that we would love to incorporate into our curriculum. For example, Honokoau, the arid ﬁshpond is a historical site with activities Page 9 for the children. This is a close 15 minute drive from our campus. Upper Kaloko is an beautiful example of a rain forest and an easy hike for the keiki in our school that is a 15 minute drive. We can experience these opposing climate zones and show how the water is moving from one place to the other a part of our experiential learning. Our next door neighbor Makalei is also where we get our water from so their wells would be fun to check out with the children as well. They also have a plan for housing development which could be very interesting for our school in terms of a partnership for funding. 5.Management Capacity and Measurable Outcomes A.Management Capacity ‘Akahiao has been in operation for 8 years as a non-proﬁt entity. We have been operating as a very small unit without requiring sophisticated accounting tools. We use quickbooks for bookkeeping and to manage our accounts and produce necessary reports. I have been personally in charge of bookkeeping and budgeting for the organization with some help from the members of the board. Our Treasurer has extensive experience as a CFO in successful start-up companies and has been instrumental in helping with our budget. I will personally be in charge of managing, implementing, measuring and reporting on the deliverables for this grant. During my time as an ofﬁcer of the board at Hawaii Nature Center in Oahu, I gained invaluable experiences keeping track of grant deliverables and ensuring accountability for the incoming grants. As the director of ANI, my focus will be to keep track of these projects working closely with our Treasurer of the board and maintaining good standing. With the increased staff, we will hold weekly meetings to discuss anything that the staff might have noticed and to update each other. This will be key in seeing how the project is progressing. We have built in the half day Fridays to cater to this with the teachers. This will allow the Director to dedicate her time to ﬁnancial matters and tasks rather than spending time in the classrooms. As described in the earlier chapter, the project has been split in to ﬁve phases. Each phase will focus on speciﬁc aspects of the expansion and has its own budget. In doing so, the project will be much easier to follow through and reporting our progress will also be manageable. Additionally, we would be sending a report every three months as described in Project Expenditure Reports (p. 19 of RFP 4565 document). B.Measurable Outcomes The project will have outcomes that will be apparent in ﬁve basic categories: 1) Physical Improvements; 2) Teachers, 3) Students; 4) Families and 5) Community. 1) Physical Improvements are the easiest outcome to measure. We will be able to show each of the improvements that came as a direct result from the funding. We will monitor the list of improvements and will provide reports on how these items have been installed and implemented. 2) Teachers will be an important outcome we can measure to showcase the increased capacity in early childcare availability in West Hawaii and the increased quality in our program. Being able to offer a unique, excellent program will draw teachers not only locally but from other places. As part of our expansion we will develop highly specialized teacher training programs to meet the needs of our school, bringing in experts in various ﬁelds of early childhood education. Thus far we have already engaged a parent who is a specialist in social emotional learning and a behavior specialist for our upcoming Page 10 training. We hope that our program can also act as a training space for teachers outside of our school to learn about outdoor education, and in time, be able to send out teachers to conferences around the world. 3) Students. A simple way to measure the successful outcome here is the complete enrollment. This will demonstrate how we have been able to increase the availability of early childcare in West Hawaii. We will also be able to use the students attendance as evidence of our programʻs success. As part of our Reggio and Progressive education-inspired program, we will be vigorously documenting the children's progress. We will use cameras and iPads that will document various learning activities throughout the year. We plan to asses each child coming in and develop a report on how they have grown as a human being. The high staff to child ratio will be very important to organize this in the classroom on a daily basis. 4) Family involvement is an important outcome to measure because this will showcase the increased resiliency of the community. While the actual resiliency is not measurable, the actual participation of the families during our family days will be a way to measure how successfully we are able to integrate the greater community. We will document the number of family members that participated in our weekend activities. 5) Community Engagement will be measured through the number of activities we were able to involve with greater community. Our vision incudes sending extra produce to families in need, visiting local sites, learning from local practitioners and inviting the community for various events. 6.Budget and Financials A.Proposed funding request: $600,000 B.Project Timeline & Budget Description Enrollme nt: Staﬀ End Date Budget Phase I Set up for 12 keiki, teacher training Present - 8/5/24 $41000 Phase II Apply for Special Use Permit, bring in garden teacher preparation for next phase 12: 3 8/6/24 - 5/31/25 $159000 Phase III Secondary improvements for the house & major upgrades. Bring in new teachers & train 6/1/25 - 7/31/25 $102000 Phase IV School in session, setting for next phase of 30 students 24: 6 8/1/25 - 5/31/26 $298000 Phase V Final assessment period 6/1/26 - 7/31/26 $0 Type text here Page 11 Phase I: Set up for 12 keiki & teacher training Present - 8/5/2024 This phase is underway with hiring a Primary Teacher and setting up the second house to house 6 more children. We are applying for a second FCCH license with DHS, allowing us to have 12 total enrolled. In order to get the house ready for more keiki, we have 3 categories of upgrades: 1) Makai House set up 2) lanai conversion and 3) garden area upgrades. The new house will require all the basic furniture for a preschool, including cubbies, child height tables, chairs, storage and book shelves. We plan to order enough furniture in one shipping order to accommodate for the expansion for Phase IV and V. The house has ample lanai space that is ideal for art and create play, so we would also like to utilize the space by adding awnings and picnic tables. Lastly, the garden needs a stable shade structure to accommodate for the children to be outside rain or shine. Currently the time in the garden is limited because the children may get hot or the ground is very wet and there is no comfortable stationary space. We also envision having lunches in the garden moving forward. None of these improvements require permits so as long as we prepare for the shipping time we should be able to complete this phase in time. During this phase we will also organize a teacher training retreat. Because our program is so specialized, we really need to ﬁnd the right teachers and train for the type of program we want to see. We plan on developing this into something larger in the future years so accommodate teachers from other schools as well. Budget (see Appendix for Itemized list) Makai House set up $12000 Lanai Conversion $11000 Garden Upgrades $18000 Total Expenses $41000 Phase II: Special Use Permit & Preparation for next phase 8/12/24 - 5/31/25 Phase II will be focused on acquiring the Special Use Permit to operate a school on our ag designated land. Because the school is heavily focused on agricultural activities, we feel that there should be no huge hurdles for this phase. We have been in touch with the county and have been told the process takes about 6 - 8 months, so we plan on getting the permit request in as soon as the school begins. This will also be a time to see how the school is operating now with increased capacity and look for improvements that we could make in programming and facilities. We would like to bring on the Garden Teacher during this phase so that we can increase our garden activities and prepare for the coming increase in enrollment the following school year. Having a full-time garden teacher who could also act as a helper and substitute will be an immense help moving forward. Request for Phase II: Primary Teacher $68000 Teachers Assistant $42000 Garden Teacher (start Jan) $28000 Beneﬁts (approx.) $21000 Total Expenses $159000 Phase III: Secondary improvements for the house & major upgrades. Bring in new teachers & train Page 12 6/1/25 - 7/31/25 During Phase III ANI will upgrade the facilities in order to offer a fantastic program for the West Hawaii families. Phase II will allow us to see what parts of the program is working, what needs more work and how we can excel. We have added improvements in this phase that will allow us to have the ‘bells and whistles’ for a primary school and justify the increase tuition at $1300 that we intend to charge the following school year. Improvements include having bikes available, outdoor music instruments, a kiln, iPads and vans that would allow us to organize ﬁeld trips to local sites. We will also utilize this time to bring in more staff and train them. Budget for Phase III: (see Appendix for Itemized list) Equipment & Facilities $22000 2 x 15 Passenger Vans $80000 Total Expenses $102000 Phase IV: School in session with 24 keiki, setting for next phase 8/1/25 - 5/31/26 This school year we will have doubled our enrollment from 12 to 24. In preparation we will hire a co-teacher to help in the younger class and a new co-teacher to help with the Primary Teacher. The Garden Teacher will act as assistant to both groups. Primary Teacher $68000 Co-Teacher x 2 $96000 Teachers Assistant $42000 Garden Teacher $56000 Beneﬁts (approx.) $36000 Total Expenses $298000 Phase V: Adjustment Period 6/1/26 - 7/31/26 During the adjustment period, we will focus our time on making sure that all of the aspects of school are operating at their best. We will take time for facilities upkeep, teacher training and ﬁne-tuning how the year is progressing with the keiki. No new equipment will be brought in at this period. The main focus will be stream-lining the curriculum, another teacher training session and reﬂecting on the past year for improvements. Type text here Detailed Line Items for Phase I Item name Amount Cost Total Website Furniture Backpack Cubbies 3 $895 $2,685 Kindergarten Cubby 4 Book Shelf 4 $340 $1,360 LIbrary Rack Room divider shelf 4 565 2260 Fixed Shelf 4x48 Curio Shelf 1 $300 $300 Wood Dining Table 1 $500 $500 Chairs 12 109.99 1319.88 Classic Birch Chairs 11.5ʻ Birch Round Table 2 $379 $758 CLassc Birch ROund Table 48" Kids Stools 10 $65 $650 https://www.walmart.com/ip/CONSDANKids-Stool-USA-Grown-Oak-HandcraftedSolid-Wood-Stool-9-Low-StoolNatural/672273058? wmlspartner=wlpa&selectedSellerId=10118 0509 Cubbies 2 $599 $1,198 Toddler Cubbies $11,031 Lanai ConversionAwning 2 $400 $800 Patio Gates 2 $300 $600 6 person picnic Tables 2 $1,750 $3,500 6 person Easels 4 $525 $2,100 Multi-use easels Movable white boards 1 $100 $100 Art Table 2 $1,495 $2,990 30x60 22 high Table with arylic top Patio Railing 1 $600 $600 $10,690 Garden UpgradesPinic Tables 4 $1,250 $5,000 4 person tabe & char Outdoor Sink 1 $700 $700 Pavilion Build out 1 $8,000 $8,000 20x20 wood floor Sand Box 2 $258 $516 https://www.homedepot.com/p/4-66-ft -W-x4-66-ft-L-x-4-33-ft-H-Wooden-Children-sSandbox-with-Retractable-RoofG31001/302613210 Builder Boards 1 $1,948.75 $1,948.75 https://rustykeeler.com/product/builderboards-full-set/ Play Pants 10 $15 $150 https://rustykeeler.com/product/rain-gearpull-over-pants/ Hill Slides $1,400 https://rustykeeler.com/product/hill-slides/ $17,715 Attachment A: Page 13 Detailed Line Items for Phase III Outdoor enhancements Bikes 6 $279 $1,674 Lakehoe, fatter tire Outdoor Sink 1 $700 $700 Pentatonic Music player 1 $7,500 $7,500 https://rustykeeler. com/product/pentatoni c-tembos/ Kiln 1 $5,000 $5,000 Laminating Machine 1 $2,500 $2,500 iPads 20 $200 $4,000 Cameras 2 $150 $300 Transportation 15 passenger van 2 $40,000 $80,000 $101,674 Total Cost Attachment B: Page 14 Proposed Budget for 2024 - 2025 June 2024 - May 2025 Expenses Salary Payroll Primary Lead Teacher $68,000 Lead Teacher $55,000 Teachers Assistant $42,000 GardenTeacher $28,000 Benefits $21,000 Payroll Total $214,000 Facilities Makai House $12,000 Lanai Conversion $11,000 Garden Upgrades $18,000 Cleaning $8,000 Facilities Total $49,000 Income Tuition PreK $6,600 Daycare $7,200 $138,000 Total Expense $263,000 Net income -$125,000 Attachment C: Page 15 Porposed Budget for 2025 - 2026 June 2025 - May 2026 Expenses Salary Payroll Primary Lead Teacher $68,000 Lead Teacher $55,000 Teachers Assistant $42,000 GardenTeacher $56,000 Co-teacher $48,000 Co-teacher $48,000 Benefits $40,000 Payroll Total $357,000 Facilities Upgrades $22,000 Cleaning $8,000 $30,000 Transportation 2 15 passenger vans $80,000 $80,000 Income Tuition 24 @ $1200 $288,000 Total Expense $467,000 Net income -$179,000 Attachment D: Page 16 Proposed budget for 2026 - 2027 June 2026 - May 2027 Expenses Salary Payroll Primary Lead Teacher $68,000 Lead Teacher $55,000 Teachers Assistant $42,000 GardenTeacher $56,000 Co-teacher $48,000 Co-teacher $48,000 Benefits $40,000 Payroll Total $357,000 Facilities Upkeep $4,000 Cleaning $8,000 Rent $12,000 Income Tuition 30 @ $1300 $390,000 Total Income $414,000 Total Expense $381,000 Net income $33,000 Attachment E Page 17 Akahiao Nature Institute Profit and Loss January - December 2021 Accrual Basis Wednesday, May 15, 2024 03:04 PM GMT-10:00 1/1 TOTAL Income Direct Public Support Gifts in Kind - Goods 250.00 Individ, Business Contributions 9,602.45 Total Direct Public Support 9,852.45 Other Types of Income Miscellaneous Revenue 225.64 Total Other Types of Income 225.64 Partner Program Income 64,500.00 Program Income 6,526.06 Total Income $81,104.15 GROSS PROFIT $81,104.15 Expenses Business Expenses 105.75 Direct Partner Program Expenses PP-Supplies 550.44 Total Direct Partner Program Expenses 550.44 Direct Program Expenses 890.52 Contractor Services 9,175.00 Meals 10,415.16 Total Direct Program Expenses 20,480.68 Facilities and Equipment 3,986.10 Operations 2,021.61 Books, Reference, Library 191.67 Online Subscriptions 1,479.32 Printing and Copying 130.61 Supplies 1,035.59 Total Operations 4,858.80 Other Types of Expenses Insurance - Liability, D and O 4,368.70 Total Other Types of Expenses 4,368.70 Outreach Conference, Convention, Meeting 690.32 Total Outreach 690.32 Payroll Expenses 128,659.67 Professional Development 197.71 Total Expenses $163,898.17 NET OPERATING INCOME $ -82,794.02 NET INCOME $ -82,794.02 Attachment F Page 18 Akahiao Nature Institute Profit and Loss January - December 2022 Accrual Basis Wednesday, May 15, 2024 03:05 PM GMT-10:00 1/1 TOTAL Income Direct Public Support Individ, Business Contributions 250,000.00 Total Direct Public Support 250,000.00 Partner Program Income 75,935.00 Total Income $325,935.00 GROSS PROFIT $325,935.00 Expenses Business Expenses ACA Membership 843.00 Total Business Expenses 843.00 Contract Services Accounting Fees 1,780.10 Total Contract Services 1,780.10 Direct Partner Program Expenses 345.57 PP-Contractor 4,268.77 PP-Meals 6,817.57 Total Direct Partner Program Expenses 11,431.91 Direct Program Expenses Contractor Services 5,661.51 Meals 3,352.31 Total Direct Program Expenses 9,013.82 Operations Books, Reference, Library 121.39 Online Subscriptions 1,954.78 Supplies 258.39 Total Operations 2,334.56 Other Types of Expenses Insurance - Liability, D and O 648.40 Total Other Types of Expenses 648.40 Outreach Conference, Convention, Meeting 1,651.89 Outreach materials 400.00 Total Outreach 2,051.89 Payroll Expenses 140,327.94 Professional Development 769.40 Total Expenses $169,201.02 NET OPERATING INCOME $156,733.98 NET INCOME $156,733.98 Attachment G: Page 19 Akahiao Nature Institute Profit and Loss January - December 2023 Accrual Basis Wednesday, May 15, 2024 03:06 PM GMT-10:00 1/2 TOTAL Income Direct Public Support Individ, Business Contributions 350,500.00 Total Direct Public Support 350,500.00 Partner Program 13,756.00 Partner Program Income 49,105.00 Preschool Tuition 3,765.00 Total Income $417,126.00 GROSS PROFIT $417,126.00 Expenses Business Expenses Business Registration Fees 7.00 Total Business Expenses 7.00 Contract Services Accounting Fees 1,882.46 Total Contract Services 1,882.46 Direct Partner Program Expenses 399.37 PP-Contractor 8,220.90 PP-Meals 4,105.06 PP-Supplies 269.89 Total Direct Partner Program Expenses 12,995.22 Direct Program Expenses Contractor Services 565.00 Meals 574.46 Total Direct Program Expenses 1,139.46 Facilities and Equipment Equip Rental and Maintenance 1,250.00 Total Facilities and Equipment 1,250.00 Operations Online Subscriptions 1,444.52 Postage, Mailing Service 68.56 Printing and Copying 70.43 Supplies 445.38 Total Operations 2,028.89 Other Types of Expenses Insurance - Liability, D and O 1,351.54 Total Other Types of Expenses 1,351.54 Attachment H Page 20 Type text here Akahiao Nature Institute Profit and Loss January - December 2023 Accrual Basis Wednesday, May 15, 2024 03:06 PM GMT-10:00 2/2 TOTAL Outreach Conference, Convention, Meeting 934.47 Marketing 1,170.67 Total Outreach 2,105.14 Payroll Expenses 128,330.31 Preschool Expenses 7,253.48 Preschool Payroll Expenses 23,458.15 Professional Development 434.89 QuickBooks Payments Fees 121.74 Total Expenses $182,358.28 NET OPERATING INCOME $234,767.72 NET INCOME $234,767.72 Page 21 Accrual Basis Friday, May 17, 2024 03:17 PM GMT-7 1/1 Akahiao Nature Institute Balance Sheet As of December 31, 2022 TOTAL ASSETS Current Assets Bank Accounts Bank of Hawaii 198,971.63 Total Bank Accounts $198,971.63 Accounts Receivable Grants Receivable -2,000.00 Total Accounts Receivable $ -2,000.00 Total Current Assets $196,971.63 TOTAL ASSETS $196,971.63 LIABILITIES AND EQUITY Liabilities Current Liabilities Accounts Payable Grants Payable 82.23 Total Accounts Payable $82.23 Total Current Liabilities $82.23 Total Liabilities $82.23 Equity Retained Earnings 40,155.42 Net Income 156,733.98 Total Equity $196,889.40 TOTAL LIABILITIES AND EQUITY $196,971.63 Attachment I Page 22 Accrual Basis Friday, May 17, 2024 03:17 PM GMT-7 1/1 Akahiao Nature Institute Balance Sheet As of December 31, 2023 TOTAL ASSETS Current Assets Bank Accounts Bank of Hawaii 433,451.12 Total Bank Accounts $433,451.12 Accounts Receivable Grants Receivable -2,000.00 Total Accounts Receivable $ -2,000.00 Other Current Assets Undeposited Funds 206.00 Total Other Current Assets $206.00 Total Current Assets $431,657.12 TOTAL ASSETS $431,657.12 LIABILITIES AND EQUITY Liabilities Current Liabilities Accounts Payable Grants Payable 0.00 Total Accounts Payable $0.00 Total Current Liabilities $0.00 Total Liabilities $0.00 Equity Retained Earnings 196,889.40 Net Income 234,767.72 Total Equity $431,657.12 TOTAL LIABILITIES AND EQUITY $431,657.12 Page 23Attachment J Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . . . . . . . . Gross receipts Check if applicable: For the 2021 calendar year, or tax year beginning Application pending City or town, state or province, country, and ZIP or foreign postal code Amended return terminated Room/suiteNumber and street (or P.O. box if mail is not delivered to street address) Initial return Name change Address change Name of organization Go to www . irs . gov/Form990 for instructions and the latest information.Internal Revenue Service Department of the Treasury OMB No. 1545-0047 Form Telephone numberE Employer identification numberDCB , and endingA Open to Public Do not enter social security numbers on this form as it may be made public. Return of Organization Exempt From Income Tax 2021990 Inspection Doing business as G $ F Name and address of principal officer: H(a) H(b) H(c) Is this a group return for subordinates? Are all subordinates included? If "No," attach a list. See instructions Group exemption number Yes No NoYes I J K Tax-exempt status: Website: Form of organization: 501(c) 4947(a)(1) or 527 ( ) (insert no.) Corporation Trust Association Other L Year of formation: M State of legal domicile: SummaryPart I 1 2 3 4 5 6 7a b Briefly describe the organization's mission or most significant activities: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check this box Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of independent voting members of the governing body (Part VI, line 1b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals employed in calendar year 2021 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total unrelated business revenue from Part VIII, column (C), line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b 7a 6 5 4 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . if the organization discontinued its operations or disposed of more than 25% of its net assets. 8 9 10 11 12 Contributions and grants (Part VIII, line 1h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Program service revenue (Part VIII, line 2g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) . . . . . . . . . . . . . . . . . . . . . . . . Total revenue – add lines 8 through 11 (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . Prior Year Current Year 13 14 15 16a b 17 18 19 Grants and similar amounts paid (Part IX, column (A), lines 1–3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Benefits paid to or for members (Part IX, column (A), line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) . . . . . . . . . . . . Professional fundraising fees (Part IX, column (A), line 11e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total fundraising expenses (Part IX, column (D), line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue less expenses. Subtract line 18 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 22 Beginning of Current Year End of Year Total assets (Part X, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances. Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DAA Form 990 (2021) Sign Here Paid Preparer Use Only Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer Date Type or print name and title CheckPreparer's signature Date PTIN self-employed Firm's name Firm's EIN Firm's address Phone no. For Paperwork Reduction Act Notice, see the separate instructions. Part II Signature Block May the IRS discuss this return with the preparer shown above? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No Yes Activities & Governance Revenue Expenses Net Assets or Fund Balances 501(c)(3) ifPrint/Type preparer's name Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Final return/ AKAHIAO NATURE INSTITUTE 1555 KAPIOLANI BOULEVARD #1703 HONOLULU HI 96814 83-3281045 ROBERT LANDAU 46-137 HUMU STREET KANEOHE HI 96744 83,054 X X AKAHIAO.ORG X SEE SCHEDULE O 5 5 3 0 0 0 9,852 73,202 0 0 83,054 0 0 127,947 0 0 34,843 162,790 -79,736 123,874 43,888 250 0 123,624 43,888 JEFFREY FUCHS VICE PRESIDENT FREDERIC N. PIGOTT FREDERIC N. PIGOTT 10/11/22 X P00027665 TAX ASSOCIATES 42-1470431 75-5656 KUAKINI HWY STE 302 KAILUA KONA, HI 96740 808-331-8555 X 1KL5X1045 10/11/2022 Form 990 (2021) Page 2 Part III Statement of Program Service Accomplishments 1 Briefly describe the organization's mission: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization undertake any significant program services during the year which were not listed on the2 prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these new services on Schedule O. 3 4 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these changes on Schedule O. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: . . . . . . . . . ) (Expenses $ . . . . . . . . . . . . . . . . . . . . . . . . . . . including grants of $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) (Revenue $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . )$ . . . . . . . . . . . . . . . . . . . . . . . . . .(Revenue)$ . . . . . . . . . . . . . . . . . . . . . . . . . .including grants of$ . . . . . . . . . . . . . . . . . . . . . . . . . . .) (Expenses(Code: . . . . . . . . .4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c (Code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . including grants of $ . . . . . . . . . . . . . . . . . . . . . . . . . . )) (Expenses $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) (Revenue . 4d Other program services (Describe on Schedule O.) (Revenue ) $(Expenses )$including grants of$ 4e Total program service expenses Form 990 (2021)DAA NoYes Yes No Check if Schedule O contains a response or note to any line in this Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X SEE SCHEDULE O X X 149,422 73,202 MULIPLE PROGRAMS THAT STRIVE TO MEET THE HOLISTIC NEEDS OF EVERY CHILD TO LIVE A PURPOSEFUL LIFE, ENGAGED IN MATTERS OF SUSTAINABLE PRESENT AND TOMORROW. N/A N/A 149,422 1KL5X1045 10/11/2022 Attachment E 1 Checklist of Required SchedulesPart IV Page 3Form 990 (2021) 2 3 4 5 6 7 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 10 11 12a 13 14a b 15 16 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,” complete Schedule D, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization, directly or through a related organization, hold assets in donor-restricted endowments If the organization's answer to any of the following questions is “Yes,” then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable. Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain an office, employees, or agents outside of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 19 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Did the organization report more than $15,000 total of fundraising event gross income and contributions on Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? Yes No 19 18 17 16 15 14b 14a 13 10 9 8 7 6 5 4 3 2 1 DAA Form 990 (2021) or in quasi endowments? If “Yes,” complete Schedule D, Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for investments—other securities in Part X, line 12, that is 5% or more Did the organization report an amount for investments—program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . reported in Part X, line 16? If "Yes," complete Schedule D, Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X . . . . . . . . . . . . . . . . . . . Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X . . . . . . . . . . . . . . . . "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional . . . . . . . . . . . . . . . . . . . Was the organization included in consolidated, independent audited financial statements for the tax year? If Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Schedule G, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a b c d e f 11a 11b 11c 11d 11e 11f b 12a 12b foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a 20b domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or 21 AKAHIAO NATURE INSTITUTE 83-3281045 X X X X X X X X X X X X X X X X X X X X X X X X X X X X 1KL5X1045 10/11/2022 Attahcment G Form 990 (2021)DAA NoYes Form 990 (2021) Page 4 Part IV Checklist of Required Schedules (continued) 28 a b c 29 30 31 32 33 34 35a 36 37 Was the organization a party to a business transaction with one of the following parties (see the Schedule L, A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If “Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If “Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N, Part I . . . . . . . . . . . . . . . . . . . Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III, or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . 37 36 35a 34 33 32 31 30 29 28a 28b 28c 22 23 24a 24b 24c 24d 25a 25b 26 27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain an escrow account other than a refunding escrow at any time during the year Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . through 24d and complete Schedule K. If “No,” go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than organization's current and former officers, directors, trustees, key employees, and highest compensated Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on 27 26 b 25a d c b 24a 23 22 Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . employees? If "Yes," complete Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . persons? If “Yes,” complete Schedule L, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part IV, instructions for applicable filing thresholds, conditions, and exceptions): 38 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 3819? Note: All Form 990 filers are required to complete Schedule O. b controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35b controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if Schedule O contains a response or note to any line in this Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 1a 1creportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization comply with backup withholding rules for reportable payments to vendors and Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . . . . . c b 1a NoYes Part V Statements Regarding Other IRS Filings and Tax Compliance member, or to a 35% controlled entity (including an employee thereof) or family member of any of these AKAHIAO NATURE INSTITUTE 83-3281045 X X X X X X X X X X X X X X X X X X X X 0 0 X 1KL5X1045 10/11/2022 Statements Regarding Other IRS Filings and Tax Compliance (continued)Part V Page 5Form 990 (2021) Yes No DAA Form 990 (2021) 2a b 3a b 4a b 5a b Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return . . . . . . . . . If at least one is reported on line 2a, did the organization file all required federal employment tax returns? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions. Did the organization have unrelated business gross income of $1,000 or more during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the name of the foreign country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . c 6a b 7 a b c d e f g h 8 9 a b 10 a b 11 a b 12a b If “Yes” to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Does the organization have annual gross receipts that are normally greater than $100,000, and did the If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods If “Yes,” did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” indicate the number of Forms 8282 filed during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . . . . . . . . . If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . . . . . Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities . . . . . . . . . . . . . Section 501(c)(12) organizations. Enter: Gross income from members or shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the amount of tax-exempt interest received or accrued during the year . . . . . . . . . . . . . . . 2b 3a 3b 4a 5a 5b 5c 6a 6b 7a 7b 7c 7e 7f 7g 7h 8 9a 9b 12a 7d 10a 10b 11a 11b 12b 2a . and services provided to the payor? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organization solicit any contributions that were not tax deductible as charitable contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13aa 13 Section 501(c)(29) qualified nonprofit health insurance issuers. b Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount of reserves on hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c 13c 13b 14a 14bb 14a Did the organization receive any payments for indoor tanning services during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . . . . . . . . . . . . . . If “Yes,” see instructions and file Form 4720, Schedule N. 16 If “Yes,” complete Form 4720, Schedule O. 17 17 Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete Form 6069. AKAHIAO NATURE INSTITUTE 83-3281045 3 X X X X X X X X X 1KL5X1045 10/11/2022 AttAttachemtachment B: Section C. Disclosure 1b 1a 2 Form 990 (2021)DAA NoYes Form 990 (2021) Page 6 Part VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Section A. Governing Body and Management 1a b 2 3 4 5 6 7a b 8 a b 9 10a 11a Enter the number of voting members of the governing body at the end of the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the number of voting members included on line 1a, above, who are independent . . . . . . . . . . . . . . . . . . . . . . . . . . Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? . . . . . . . . . . . . . . . . . . Did the organization become aware during the year of a significant diversion of the organization’s assets? . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Are any governance decisions of the organization reserved to (or subject to approval by) members, Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have local chapters, branches, or affiliates? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . . . . . . Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5 6 7a 7b 8a 8b 9 10a 11a Yes No 12a b c 13 14 15 a b 16a b Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Did the organization have a written conflict of interest policy? If “No,” go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . . . Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe on Schedule O how this was done . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written document retention and destruction policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization’s CEO, Executive Director, or top management official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a 12b 12c 13 14 15a 15b 16a 16b 17 18 19 20 List the states with which a copy of this Form 990 is required to be filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c) (3)s only) available for public inspection. Indicate how you made these available. Check all that apply. Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records Own website Another's website Upon request Check if Schedule O contains a response or note to any line in this Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 10b b Describe on Schedule O the process, if any, used by the organization to review this Form 990. stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Other (explain on Schedule O) AKAHIAO NATURE INSTITUTE 83-3281045 5 5 X X X X X X X X X X X X X X X X X X NONE X JULIE ROGERS 72-3667 MAMALAHOA HIGHWAY KAILUA-KONA HI 96740 808-781-4563 1KL5X1045 10/11/2022 from the related organizations compensation Section A. Independent Contractors Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, andPart VII Page 7Form 990 (2021) DAA Form 990 (2021) Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the1a List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees, if any. See instructions for definition of "key employee." who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (A) (B) (C) (D) (E) (F) Name and title Position from related compensation Reportable organizations (W-2/ 1099-MISC/ Reportable of other Estimated amount organization and compensationfrom the organization (W-2/ 1099-MISC/ Individual trustee or director employee Highest compensated Institutional trustee Officer Key employee Former • organization's tax year. List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)• • • • Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organizations below per week hours for Average hours related (list any dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) officer and a director/trustee) box, unless person is both an (do not check more than one . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1099-NEC) 1099-NEC) AKAHIAO NATURE INSTITUTE 83-3281045 JEFFREY FUCHS VICE PRESIDENT 20.00 0.00 X 31,600 0 0 TOMOYO NONAKA BOARD MEMBER 1.00 0.00 X 0 0 0 SOPHIE HALLIDAY SECRETARY 1.00 0.00 X 0 0 0 ROBERT LANDAU PRESIDENT 1.00 0.00 X 0 0 0 AKEMI ROGERS TREASURER 1.00 0.00 X 0 0 0 1KL5X1045 10/11/2022 Form 990 (2021)DAA Form 990 (2021) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) d Total (add lines 1b and 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 3 4 5 Yes No 5 4 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization (A) Name and business address Description of services (B) (C) Compensation Individual trustee or director Institutional trustee Officer Key employee employee Former Highest compensated (C) Total from continuation sheets to Part VII, Section A . . . . . . . . . .c 1b Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (do not check more than one box, unless person is both an officer and a director/trustee) Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dotted line) (list any related hours Average hours for per week below organizations 1099-MISC/ organization (W-2/ from the compensation organization and Estimated amount of other Reportable 1099-MISC/ organizations (W-2/ Reportable compensation from related Name and title (F)(E)(D)(B)(A) compensation related organizations from the 1099-NEC) 1099-NEC) AKAHIAO NATURE INSTITUTE 83-3281045 31,600 31,600 0 X X X 0 1KL5X1045 10/11/2022 Form 990 (2021) DAA Form 990 (2021) Page 9 Part VIII Statement of Revenue (A) (B) (C) (D) Total revenue Related or exempt Unrelated Revenue excluded function revenue business revenue from tax under sections 512-514 1a b c d e f g h Federated campaigns . . . . . . . . . . . . . . . Membership dues . . . . . . . . . . . . . . . . . . . Fundraising events . . . . . . . . . . . . . . . . . . Related organizations . . . . . . . . . . . . . . . Government grants (contributions) . . . . . . . . . . . . All other contributions, gifts, grants, and similar amounts not included above . . . . . . . . Noncash contributions included in Total. Add lines 1a–1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1b 1c 1d 1e 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a g f e d c b All other program service revenue . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . Total. Add lines 2a–2f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions, Gifts, Grants and Other Similar Amounts Program Service 3 4 5 6a b c d Investment income (including dividends, interest, and other similar amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income from investment of tax-exempt bond proceeds . . . . . . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross rents Less: rental expenses Rental inc. or (loss) Net rental income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code (i) Real (ii) Personal (ii) Other(i) Securities d c b 7a Gross amount from sales of assets other than inventory Less: cost or other basis and sales exps. Gain or (loss) Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a b c Gross income from fundraising events (not including of contributions reported on line 1c). See Part IV, line 18 . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . Less: direct expenses . . . . . . . . . . . . . . . Net income or (loss) from fundraising events . . . . . . . . . . . . . . . . Gross income from gaming activities. See Part IV, line 19 . . . . . . . Less: direct expenses . . . . . . . . . . . . . . . Net income or (loss) from gaming activities . . . . . . . . . . . . . . . . . . Gross sales of inventory, less returns and allowances . . . . . . . . . Less: cost of goods sold . . . . . . . Net income or (loss) from sales of inventory . . . . . . . . . . . . . . . . . 11a b c d e Total revenue. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 9a b b c c 12 All other revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total. Add lines 11a–11d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code Miscellaneous Other Revenue Check if Schedule O contains a response or note to any line in this Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Revenue 1g 6a 6b 6c 7a 7b 7c 8a 8b 9a 9b 10a 10b lines 1a-1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 9,852 250 9,852 PROGRAM SERVICE REVENUE 73,202 73,202 73,202 83,054 73,202 0 0 1KL5X1045 10/11/2022 Statement of Functional ExpensesPart IX Page 10Form 990 (2021) DAA Form 990 (2021) Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). D o n o t i n c l u d e a m o u n t s r e p o r t e d o n li n e s 6 b , 7 b , 8 b , 9 b , a n d 1 0 b o f P a r t V III. 1 2 3 4 5 6 7 8 9 10 11 a b c d e f g 12 13 14 15 16 17 18 19 20 21 22 23 24 a b c d e 25 26 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 . . . . . . . . . . . Grants and other assistance to domestic individuals. See Part IV, line 22 . . . . . . . . . . . . . Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 . . . Benefits paid to or for members . . . . . . . . . . . . . Compensation of current officers, directors, trustees, and key employees . . . . . . . . . . . . . . . . Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . . . . . . . . Other salaries and wages . . . . . . . . . . . . . . . . . . . Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Other employee benefits . . . . . . . . . . . . . . . . . . . . Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fees for services (nonemployees): Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Legal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lobbying . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Professional fundraising services. See Part IV, line 17 Investment management fees . . . . . . . . . . . . . . . Other. (If line 11g amount exceeds 10% of line 25, column Advertising and promotion . . . . . . . . . . . . . . . . . . . Office expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information technology . . . . . . . . . . . . . . . . . . . . . . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Occupancy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Travel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments of travel or entertainment expenses for any federal, state, or local public officials Conferences, conventions, and meetings . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments to affiliates . . . . . . . . . . . . . . . . . . . . . . . . Depreciation, depletion, and amortization . . . Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other expenses. Itemize expenses not covered above (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) All other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . Total functional expenses. Add lines 1 through 24e . . . . . fundraising solicitation. Check here if organization reported in column (B) joint costs from a combined educational campaign and following SOP 98-2 (ASC 958-720) . . . . . . . . . . . . . . . (A) (B) (C) (D) Total expenses Program service Management and general expensesexpenses Fundraising expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if Schedule O contains a response or note to any line in this Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint costs. Complete this line only if the (A) amount, list line 11g expenses on Schedule O.) . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X 100,228 100,228 18,523 18,523 9,196 9,196 20,481 20,481 5,409 5,409 4,661 4,661 690 690 2,585 2,585 PAYROLL PROCESSING FEES 713 713 PROFESSIONAL DEVELOPMENT 198 198 MISCELLANEOUS 106 106 162,790 149,422 13,368 0 1KL5X1045 10/11/2022 Form 990 (2021) DAA Form 990 (2021) Page 11 Part X Balance Sheet (A) (B) Beginning of year End of year 1 2 3 4 5 6 7 8 9 10a b 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 22 21 20 19 18 17 16 15 14 13 12 11 10c 9 8 7 6 5 4 3 2 1 29 28 27 26 25 24 23 33 32 31 30 Cash—non-interest-bearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Savings and temporary cash investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pledges and grants receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventories for sale or use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prepaid expenses and deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Land, buildings, and equipment: cost or other Less: accumulated depreciation . . . . . . . . . . . . . . . . . . . . . . . Investments—publicly traded securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments—other securities. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments—program-related. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total assets. Add lines 1 through 15 (must equal line 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grants payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Escrow or custodial account liability. Complete Part IV of Schedule D . . . . . . . . . . . . . . . . . . Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . . . . . . . . . Unsecured notes and loans payable to unrelated third parties . . . . . . . . . . . . . . . . . . . . . . . . . . . Other liabilities (including federal income tax, payables to related third Total liabilities. Add lines 17 through 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets with donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and complete lines 29 through 33. Organizations that do not follow FASB ASC 958, check here Capital stock or trust principal, or current funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paid-in or capital surplus, or land, building, or equipment fund . . . . . . . . . . . . . . . . . . . . . . . . . . Retained earnings, endowment, accumulated income, or other funds . . . . . . . . . . . . . . . . . . . Total net assets or fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities and net assets/fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assets Liabilities Net Assets or Fund Balances 10a 10b controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . basis. Complete Part VI of Schedule D . . . . . . . . . . . . . . . . of Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . parties, and other liabilities not included on lines 17-24). Complete Part X Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 123,874 43,888 123,874 43,888 250 250 0 X 123,624 43,888 123,624 43,888 123,874 43,888 1KL5X1045 10/11/2022 OtherAccrualCash 3b 3a 2c 2b 2a NoYes If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the Single Audit Act and OMB Circular A-133? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the the audit, review, or compilation of its financial statements and selection of an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of Were the organization's financial statements audited by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting method used to prepare the Form 990: b 3a c b 2a 1 Part XII Financial Statements and Reporting Page 12Form 990 (2021) DAA Form 990 (2021) If the organization changed its method of accounting from a prior year or checked “Other,” explain on Schedule O. If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of Net AssetsPart XI Check if Schedule O contains a response or note to any line in this Part XI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Total revenue (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total expenses (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 2 3 4 9 10 Check if Schedule O contains a response or note to any line in this Part XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other changes in net assets or fund balances (explain on Schedule O) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 5 6 7 88 7 9 10 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Both consolidated and separate basisConsolidated basisSeparate basis separate basis, consolidated basis, or both: If "Yes," check a box below to indicate whether the financial statements for the year were audited on a AKAHIAO NATURE INSTITUTE 83-3281045 83,054 162,790 -79,736 123,624 43,888 X X X X 1KL5X1045 10/11/2022 Employer identification number DAA Name of the organization Internal Revenue Service Department of the Treasury OMB No. 1545-0047 For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Attach to Form 990 or Form 990-EZ. Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. (Form 990) Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I SCHEDULE A Public Charity Status and Public Support 2021 (i) Name of supported Open to Public Inspection The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 2 3 4 5 6 7 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)8 10 An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 12 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a b c that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness d e f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provide the following information about the supported organization(s).g organization (ii) EIN (iii) Type of organization (described on lines 1–10 document? listed in your governing (iv) Is the organization Yes No (v) Amount of monetary support (see Total Schedule A (Form 990) 2021 Go to w w w .i r s . g o v / F o r m 9 9 0 for instructions and the latest information. above (see instructions)) (E) (D) (C) (B) (A) Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, organization(s). You must complete Part IV, Sections A and C. Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving supporting organization. You must complete Part IV, Sections A and B. instructions) instructions) other support (see (vi) Amount of 9 An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X 1KL5X1045 10/11/2022 (Explain in Part VI.) . . . . . . . . . . . . . . . . . . . . . governmental unit or publicly Section A. Public Support Total support. Add lines 7 through 10 loss from the sale of capital assets Other income. Do not include gain or is regularly carried on . . . . . . . . . . . . . . . . . . . activities, whether or not the business Net income from unrelated business rents, royalties, and income from payments received on securities loans, Gross income from interest, dividends, line 1 that exceeds 2% of the amount supported organization) included on each person (other than a The portion of total contributions by Total. Add lines 1 through 3 . . . . . . . . . . . . The value of services or facilities to or expended on its behalf . . . . . . . . . . . . organization's benefit and either paid Tax revenues levied for the First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gross receipts from related activities, etc. (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amounts from line 4 . . . . . . . . . . . . . . . . . . . . . Public support. Subtract line 5 from line 4 . . include any "unusual grants.") . . . . . . . . . . membership fees received. (Do not Gifts, grants, contributions, and Page 2Schedule A (Form 990) 2021 13 12 11 9 8 6 4 3 2 1 (e) 2021(d) 2020(c) 2019(b) 2018(a) 2017 (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)Part II Calendar year (or fiscal year beginning in) (f) Total furnished by a governmental unit to the organization without charge . . . . . . . . . . . . . 5 Section B. Total Support 7 similar sources . . . . . . . . . . . . . . . . . . . . . . . . . . 10 organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage 12 14 Public support percentage for 2021 (line 6, column (f) divided by line 11, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public support percentage from 2020 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 16a 33 1/3% support test—2021. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33 1/3% support test—2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is17a 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported b 10%-facts-and-circumstances test—2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see 14 15 % % DAA Schedule A (Form 990) 2021 Calendar year (or fiscal year beginning in) (f) Total Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) (a) 2017 shown on line 11, column (f) . . . . . . . . . . . . organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) 2018 (c) 2019 (d) 2020 (e) 2021 AKAHIAO NATURE INSTITUTE 83-3281045 9,852 9,852 9,852 9,852 9,852 9,852 9,852 9,852 71,252 100.00 X 1KL5X1045 10/11/2022 Section B. Total Support unrelated trade or business under section 513 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. 1 2 3 6 8 Schedule A (Form 990) 2021 Page 3 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . . . . . . Public support. (Subtract line 7c from Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the Gross receipts from activities that are not an Total. Add lines 1 through 5 . . . . . . . . . . . . Section A. Public Support organization’s tax-exempt purpose . . . . . . . . . . Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf . . . . . . . . . . . . organization without charge . . . . . . . . . . . . . furnished by a governmental unit to the 5 The value of services or facilities Amounts included on lines 1, 2, and 37a received from disqualified persons . . . . . . Amounts included on lines 2 and 3b received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year . . . c Add lines 7a and 7b . . . . . . . . . . . . . . . . . . . . . Amounts from line 6 . . . . . . . . . . . . . . . . . . . . .9 royalties, and income from similar sources . . . payments received on securities loans, rents, 10a Gross income from interest, dividends, Unrelated business taxable income (lessb section 511 taxes) from businesses acquired after June 30, 1975 . . . . . . . . . . . . c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on . . . . (Explain in Part VI.) . . . . . . . . . . . . . . . . . . . . . loss from the sale of capital assets 12 Other income. Do not include gain or Total support. (Add lines 9, 10c, 11,13 14 First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage from 2020 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Public support percentage for 2021 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Section D. Computation of Investment Income Percentage 18 Investment income percentage for 2021 (line 10c, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 Investment income percentage from 2020 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . 33 1/3% support tests—2021. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line19a b 33 1/3% support tests—2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . % % 16 15 17 18 % % DAA Schedule A (Form 990) 2021 (f) Total(a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total line 6.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calendar year (or fiscal year beginning in) Calendar year (or fiscal year beginning in) and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If the organization fails to qualify under the tests listed below, please complete Part II.) (e) 2021(d) 2020(c) 2019(b) 2018(a) 2017 AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 DAA Schedule A (Form 990) 2021 Part IV Supporting Organizations Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Schedule A (Form 990) 2021 Page 4 Section A. All Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If "No," describe in P a r t V I how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in P a r t V I how the organization determined that the supported organization was described in section 509(a)(1) or (2). 1 2 3a b c 4a b c 5a b c 6 7 8 9a b c 10a b Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below. Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in P a r t V I when and how the organization made the determination. Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in P a r t V I what controls the organization put in place to ensure such use. Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes," and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in P a r t V I how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in P a r t V I what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer lines 5b and 5c below (if applicable). Also, provide detail in P a r t V I, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Substitutions only. Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If "Yes," provide detail in P a r t V I. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990). Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If "Yes," complete Part I of Schedule L (Form 990). Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in P a r t V I. Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," provide detail in P a r t V I. Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in P a r t V I. Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line 10b below. Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Yes No 1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 10a 10b AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 DAA Schedule A (Form 990) 2021 Part IV Supporting Organizations (continued) Schedule A (Form 990) 2021 Page 5 NoYes 2 1 supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported directors, or trustees at all times during the tax year? If “No,” describe in P a r t V I how the supported organization(s) more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s officers, Section B. Type I Supporting Organizations 11 c b a Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? A family member of a person described on line 11a above? provide detail in P a r t V I. 11a 11b 11c Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in P a r t V I how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. Section C. Type II Supporting Organizations Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If "No," describe in P a r t V I how control 1 or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax 1 year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported2 the organization maintained a close and continuous working relationship with the supported organization(s). organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in P a r t V I how supported organizations played in this regard. income or assets at all times during the tax year? If "Yes," describe in P a r t V I the role the organization’s 3 a significant voice in the organization’s investment policies and in directing the use of the organization’s By reason of the relationship described on line 2, above, did the organization’s supported organizations have Section E. Type III Functionally Integrated Supporting Organizations 3 2 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year ( s e e i n s t r u c t i o n s ). The organization satisfied the Activities Test. Complete li n e 2 below. The organization is the parent of each of its supported organizations. Complete li n e 3 below. The organization supported a governmental entity. Describe in P a r t V I how you supported a governmental entity (see instructions). Activities Test. A n s w e r li n e s 2 a a n d 2 b b e l o w . a b a c b a b Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in P a r t V I i d e n t i f y t h o s e s u p p o r t e d o r g a n i z a t i o n s a n d e x p l a i n how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. Did the activities described on line 2a, above, constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in P a r t V I the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement. Parent of Supported Organizations. A n s w e r li n e s 3 a a n d 3 b b e l o w . Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? If “Yes” or “No,” provide details in P a r t V I. Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If "Yes," describe in P a r t V I the role played by the organization in this regard. Yes No 1 2 1 NoYes Yes No 1 2 3 NoYes 2a 2b 3a 3b A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c, AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 DAA Schedule A (Form 990) 2021 Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Schedule A (Form 990) 2021 Page 6 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in P a r t V I ). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. 1 2 3 4 5 6 7 8 1 Section A – Adjusted Net Income Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3. Depreciation and depletion Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) Other expenses (see instructions) Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) Section B – Minimum Asset Amount Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a b c d e Average monthly value of securities Average monthly cash balances Fair market value of other non-exempt-use assets Total (add lines 1a, 1b, and 1c) Discount claimed for blockage or other factors (explain in detail in P a r t V I ): 8 7 6 5 4 3 2 Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d. Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by 0.035. Recoveries of prior-year distributions Minimum Asset Amount (add line 7 to line 6) Section C – Distributable Amount 7 6 5 4 3 2 1 Adjusted net income for prior year (from Section A, line 8, column A) Enter 0.85 of line 1. Minimum asset amount for prior year (from Section B, line 8, column A) Enter greater of line 2 or line 3. Income tax imposed in prior year Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). (see instructions). Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization 8 7 6 5 4 3 2 1 (A) Prior Year (B) Current Year (optional) (optional) (B) Current Year(A) Prior Year 1a 1b 1c 1d 2 3 4 5 6 7 8 3 2 1 6 5 4 Current Year AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 Page 7Schedule A (Form 990) 2021 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Schedule A (Form 990) 2021 DAA Section D – Distributions Current Year 1 2 3 4 5 6 7 8 9 10 Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to acquire exempt-use assets Qualified set-aside amounts (prior IRS approval required—provide details in P a r t V I ) Other distributions (describe in P a r t V I ). See instructions. Total annual distributions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responsive (provide details in P a r t V I ). See instructions. Distributable amount for 2021 from Section C, line 6 Line 8 amount divided by line 9 amount Section E – Distribution Allocations (see instructions) Excess Distributions (i) (ii) Underdistributions Pre-2021 (iii) Distributable Amount for 2021 8 7 6 5 4 3 2 1 a b c d e f g h i j a b c a b c d e Distributable amount for 2021 from Section C, line 6 Underdistributions, if any, for years prior to 2021 (reasonable cause required–explain in P a r t V I ). See Excess distributions carryover, if any, to 2021 From 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total of lines 3a through 3e Applied to underdistributions of prior years Applied to 2021 distributable amount Carryover from 2016 not applied (see instructions) Remainder. Subtract lines 3g, 3h, and 3i from line 3f. Distributions for 2021 from Section D, line 7: $ Applied to underdistributions of prior years Applied to 2021 distributable amount Remainder. Subtract lines 4a and 4b from line 4. Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in P a r t V I . See instructions. Remaining underdistributions for 2021 Subtract lines 3h and 4b from line 1. For result greater than zero, explain in P a r t V I . See instructions. Excess distributions carryover to 2022. Add lines 3j and 4c. Breakdown of line 7: Excess from 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . From 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . From 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions. From 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . From 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 Page 8Schedule A (Form 990) 2021 III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; PartPart VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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Schedule A (Form 990) 2021DAA B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 Form 990 or 990-EZ or to provide any additional information. Employer identification numberName of the organization Internal Revenue Service Department of the Treasury OMB No. 1545-0047 Complete to provide information for responses to specific questions on(Form 990) SCHEDULE O Supplemental Information to Form 990 or 990-EZ 2021 Open to Public Inspection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990) 2021 DAA Attach to Form 990 or Form 990-EZ. Go to w w w .i r s . g o v / F o r m 9 9 0 for the latest information. AKAHIAO NATURE INSTITUTE 83-3281045 FORM 990 - ORGANIZATION'S MISSION EXPLORE THE WORLD WITH A SENSE OF WONDER; DISCOVER THE HIDDEN PATHWAYS, THE UNWRITTEN HISTORIES, YOUR OWN PERSONAL STORY AND A WORLD OF NEW POSSIBILITIES; INNOVATE WITH CREATIVE EXCELLECE TO BUILD MODELS OF A BETTER WORLD AND INTEGRATE LIFE, LEARNING, COMMUNITIES AND A SENSE OF PLACE INTO A PURPOSEFUL EXISTENCE. FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G - OTHER FEES FOR SERVICES DESCRIPTION TOT/PROG SERVICE MGT & GENERAL FUNDRAISING DIRECT PROGRAM - CONTRACTOR $ 20,481 $ 0 $ 0 1KL5X1045 10/11/2022 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . . . . . . . . Gross receipts Check if applicable: For the 2022 calendar year, or tax year beginning Application pending City or town, state or province, country, and ZIP or foreign postal code Amended return terminated Room/suiteNumber and street (or P.O. box if mail is not delivered to street address) Initial return Name change Address change Name of organization Go to w w w .i r s . g o v / F o r m 9 9 0 for instructions and the latest information.Internal Revenue Service Department of the Treasury OMB No. 1545-0047 Form Telephone numberE Employer identification numberDCB , and endingA Open to PublicDo not enter social security numbers on this form as it may be made public. Return of Organization Exempt From Income Tax 2022990 Inspection Doing business as G $ F Name and address of principal officer: H(a) H(b) H(c) Is this a group return for subordinates? Are all subordinates included? If "No," attach a list. See instructions Group exemption number Yes No NoYes I J K Tax-exempt status: Website: Form of organization: 501(c) 4947(a)(1) or 527 ( ) (insert no.) Corporation Trust Association Other L Year of formation: M State of legal domicile: SummaryPart I 1 2 3 4 5 6 7a b Briefly describe the organization's mission or most significant activities: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check this box Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of independent voting members of the governing body (Part VI, line 1b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals employed in calendar year 2022 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total unrelated business revenue from Part VIII, column (C), line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b 7a 6 5 4 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . if the organization discontinued its operations or disposed of more than 25% of its net assets. 8 9 10 11 12 Contributions and grants (Part VIII, line 1h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Program service revenue (Part VIII, line 2g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) . . . . . . . . . . . . . . . . . . . . . . . . Total revenue – add lines 8 through 11 (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . Prior Year Current Year 13 14 15 16a b 17 18 19 Grants and similar amounts paid (Part IX, column (A), lines 1–3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Benefits paid to or for members (Part IX, column (A), line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) . . . . . . . . . . . . Professional fundraising fees (Part IX, column (A), line 11e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total fundraising expenses (Part IX, column (D), line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue less expenses. Subtract line 18 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 22 Beginning of Current Year End of Year Total assets (Part X, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances. Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DAA Form 990 (2022) Sign Here Paid Preparer Use Only Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer Date Type or print name and title CheckPreparer's signature Date PTIN self-employed Firm's name Firm's EIN Firm's address Phone no. For Paperwork Reduction Act Notice, see the separate instructions. Part II Signature Block May the IRS discuss this return with the preparer shown above? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No Yes Activities & Governance Revenue Expenses Net Assets or Fund Balances 501(c)(3) ifPrint/Type preparer's name Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Final return/ AKAHIAO NATURE INSTITUTE 1555 KAPIOLANI BOULEVARD #1703 HONOLULU HI 96814 83-3281045 ROBERT LANDAU 46-137 HUMU STREET KANEOHE HI 96744 325,935 X X AKAHIAO.ORG X SEE SCHEDULE O 4 4 3 0 0 0 9,852 250,000 73,202 75,935 0 0 83,054 325,935 0 0 127,947 138,869 0 0 34,843 29,894 162,790 168,763 -79,736 157,172 43,888 197,409 0 0 43,888 197,409 ROBERT LANDAU PRESIDENT FREDERIC N. PIGOTT FREDERIC N. PIGOTT 07/28/23 X P00027665 TAX ASSOCIATES 42-1470431 75-5656 KUAKINI HWY STE 302 KAILUA KONA, HI 96740 808-331-8555 X 1KL5X1045 07/28/2023 Form 990 (2022) Page 2 Part III Statement of Program Service Accomplishments 1 Briefly describe the organization's mission: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization undertake any significant program services during the year which were not listed on the2 prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these new services on Schedule O. 3 4 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these changes on Schedule O. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: . . . . . . . . . ) (Expenses $ . . . . . . . . . . . . . . . . . . . . . . . . . . . including grants of $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) (Revenue $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . )$ . . . . . . . . . . . . . . . . . . . . . . . . . .(Revenue)$ . . . . . . . . . . . . . . . . . . . . . . . . . .including grants of$ . . . . . . . . . . . . . . . . . . . . . . . . . . .) (Expenses(Code: . . . . . . . . .4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c (Code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . including grants of $ . . . . . . . . . . . . . . . . . . . . . . . . . . )) (Expenses $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) (Revenue . 4d Other program services (Describe on Schedule O.) (Revenue ) $(Expenses )$including grants of$ 4e Total program service expenses Form 990 (2022)DAA NoYes Yes No Check if Schedule O contains a response or note to any line in this Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X SEE SCHEDULE O X X 164,876 75,935 MULIPLE PROGRAMS THAT STRIVE TO MEET THE HOLISTIC NEEDS OF EVERY CHILD TO LIVE A PURPOSEFUL LIFE, ENGAGED IN MATTERS OF SUSTAINABLE PRESENT AND TOMORROW. N/A N/A 164,876 1KL5X1045 07/28/2023 1 Checklist of Required SchedulesPart IV Page 3Form 990 (2022) 2 3 4 5 6 7 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization required to complete Schedule B, Schedule of Contributors? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 10 11 12a 13 14a b 15 16 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,” complete Schedule D, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization, directly or through a related organization, hold assets in donor-restricted endowments If the organization's answer to any of the following questions is “Yes,” then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable. Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain an office, employees, or agents outside of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 19 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Did the organization report more than $15,000 total of fundraising event gross income and contributions on Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? Yes No 19 18 17 16 15 14b 14a 13 10 9 8 7 6 5 4 3 2 1 DAA Form 990 (2022) or in quasi endowments? If “Yes,” complete Schedule D, Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for investments—other securities in Part X, line 12, that is 5% or more Did the organization report an amount for investments—program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . reported in Part X, line 16? If "Yes," complete Schedule D, Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X . . . . . . . . . . . . . . . . . . . Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X . . . . . . . . . . . . . . . . "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional . . . . . . . . . . . . . . . . . . . Was the organization included in consolidated, independent audited financial statements for the tax year? If Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Schedule G, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a b c d e f 11a 11b 11c 11d 11e 11f b 12a 12b foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a 20b domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or 21 AKAHIAO NATURE INSTITUTE 83-3281045 X X X X X X X X X X X X X X X X X X X X X X X X X X X X 1KL5X1045 07/28/2023 Form 990 (2022)DAA NoYes Form 990 (2022) Page 4 Part IV Checklist of Required Schedules (continued) 28 a b c 29 30 31 32 33 34 35a 36 37 Was the organization a party to a business transaction with one of the following parties (see the Schedule L, A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If “Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If “Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N, Part I . . . . . . . . . . . . . . . . . . . Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III, or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . 37 36 35a 34 33 32 31 30 29 28a 28b 28c 22 23 24a 24b 24c 24d 25a 25b 26 27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain an escrow account other than a refunding escrow at any time during the year Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . through 24d and complete Schedule K. If “No,” go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than organization's current and former officers, directors, trustees, key employees, and highest compensated Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on 27 26 b 25a d c b 24a 23 22 Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . employees? If "Yes," complete Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . persons? If “Yes,” complete Schedule L, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part IV, instructions for applicable filing thresholds, conditions, and exceptions): 38 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 3819? Note: All Form 990 filers are required to complete Schedule O. b controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35b controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if Schedule O contains a response or note to any line in this Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 1a 1creportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization comply with backup withholding rules for reportable payments to vendors and Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . . . . . c b 1a NoYes Part V Statements Regarding Other IRS Filings and Tax Compliance member, or to a 35% controlled entity (including an employee thereof) or family member of any of these AKAHIAO NATURE INSTITUTE 83-3281045 X X X X X X X X X X X X X X X X X X X X 1 0 X 1KL5X1045 07/28/2023 Statements Regarding Other IRS Filings and Tax Compliance (continued)Part V Page 5Form 990 (2022) Yes No DAA Form 990 (2022) 2a b 3a b 4a b 5a b Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return . . . . . . . . . If at least one is reported on line 2a, did the organization file all required federal employment tax returns? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have unrelated business gross income of $1,000 or more during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the name of the foreign country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . c 6a b 7 a b c d e f g h 8 9 a b 10 a b 11 a b 12a b If “Yes” to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Does the organization have annual gross receipts that are normally greater than $100,000, and did the If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods If “Yes,” did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” indicate the number of Forms 8282 filed during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . . . . . . . . . If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . . . . . Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities . . . . . . . . . . . . . Section 501(c)(12) organizations. Enter: Gross income from members or shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the amount of tax-exempt interest received or accrued during the year . . . . . . . . . . . . . . . 2b 3a 3b 4a 5a 5b 5c 6a 6b 7a 7b 7c 7e 7f 7g 7h 8 9a 9b 12a 7d 10a 10b 11a 11b 12b 2a . and services provided to the payor? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organization solicit any contributions that were not tax deductible as charitable contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13aa 13 Section 501(c)(29) qualified nonprofit health insurance issuers. b Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount of reserves on hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c 13c 13b 14a 14bb 14a Did the organization receive any payments for indoor tanning services during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . . . . . . . . . . . . . . If “Yes,” see instructions and file Form 4720, Schedule N. 16 If “Yes,” complete Form 4720, Schedule O. 17 17 Section 501(c)(21) organizations. Did the trust, any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete Form 6069. AKAHIAO NATURE INSTITUTE 83-3281045 3 X X X X X X X X X 1KL5X1045 07/28/2023 Section C. Disclosure 1b 1a 2 Form 990 (2022)DAA NoYes Form 990 (2022) Page 6 Part VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Section A. Governing Body and Management 1a b 2 3 4 5 6 7a b 8 a b 9 10a 11a Enter the number of voting members of the governing body at the end of the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the number of voting members included on line 1a, above, who are independent . . . . . . . . . . . . . . . . . . . . . . . . . . Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? . . . . . . . . . . . . . . . . . . Did the organization become aware during the year of a significant diversion of the organization’s assets? . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Are any governance decisions of the organization reserved to (or subject to approval by) members, Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have local chapters, branches, or affiliates? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . . . . . . Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5 6 7a 7b 8a 8b 9 10a 11a Yes No 12a b c 13 14 15 a b 16a b Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Did the organization have a written conflict of interest policy? If “No,” go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . . . Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe on Schedule O how this was done . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written document retention and destruction policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization’s CEO, Executive Director, or top management official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a 12b 12c 13 14 15a 15b 16a 16b 17 18 19 20 List the states with which a copy of this Form 990 is required to be filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c) (3)s only) available for public inspection. Indicate how you made these available. Check all that apply. Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records Own website Another's website Upon request Check if Schedule O contains a response or note to any line in this Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 10b b Describe on Schedule O the process, if any, used by the organization to review this Form 990. stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Other (explain on Schedule O) AKAHIAO NATURE INSTITUTE 83-3281045 4 4 X X X X X X X X X X X X X X X X X X NONE X JULIE ROGERS 72-3667 MAMALAHOA HIGHWAY KAILUA-KONA HI 96740 808-781-4563 1KL5X1045 07/28/2023 from the related organizations compensation Section A. Independent Contractors Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, andPart VII Page 7Form 990 (2022) DAA Form 990 (2022) Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the1a List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees, if any. See instructions for definition of "key employee." who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (A) (B) (C) (D) (E) (F) Name and title Position from related compensation Reportable organizations (W-2/ 1099-MISC/ Reportable of other Estimated amount organization and compensationfrom the organization (W-2/ 1099-MISC/ Individual trustee or director employee Highest compensated Institutional trustee Officer Key employee Former • organization's tax year. List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)• • • • Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organizations below per week hours for Average hours related (list any dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) officer and a director/trustee) box, unless person is both an (do not check more than one . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1099-NEC) 1099-NEC) AKAHIAO NATURE INSTITUTE 83-3281045 X TOMOYO NONAKA BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY FUCHS VICE PRESIDENT 1.00 0.00 X 0 0 0 ROBERT LANDAU PRESIDENT 1.00 0.00 X 0 0 0 AKEMI ROGERS TREASURER 1.00 0.00 X 0 0 0 1KL5X1045 07/28/2023 Form 990 (2022)DAA Form 990 (2022) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) d Total (add lines 1b and 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 3 4 5 Yes No 5 4 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization (A) Name and business address Description of services (B) (C) Compensation Individual trustee or director Institutional trustee Officer Key employee employee Former Highest compensated (C) Total from continuation sheets to Part VII, Section A . . . . . . . . . . . . . . .c 1b Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (do not check more than one box, unless person is both an officer and a director/trustee) Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dotted line) (list any related hours Average hours for per week below organizations 1099-MISC/ organization (W-2/ from the compensation organization and Estimated amount of other Reportable 1099-MISC/ organizations (W-2/ Reportable compensation from related Name and title (F)(E)(D)(B)(A) compensation related organizations from the 1099-NEC) 1099-NEC) AKAHIAO NATURE INSTITUTE 83-3281045 0 X X X 0 1KL5X1045 07/28/2023 Form 990 (2022) DAA Form 990 (2022) Page 9 Part VIII Statement of Revenue (A) (B) (C) (D) Total revenue Related or exempt Unrelated Revenue excluded function revenue business revenue from tax under sections 512-514 1a b c d e f g h Federated campaigns . . . . . . . . . . . . . . . Membership dues . . . . . . . . . . . . . . . . . . . Fundraising events . . . . . . . . . . . . . . . . . . Related organizations . . . . . . . . . . . . . . . Government grants (contributions) . . . . . . . . . . . . All other contributions, gifts, grants, and similar amounts not included above . . . . . . . . Noncash contributions included in Total. Add lines 1a–1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1b 1c 1d 1e 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a g f e d c b All other program service revenue . . . . . . . . . . . . . . . . . . . $ Total. Add lines 2a–2f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions, Gifts, Grants and Other Similar Amounts Program Service 3 4 5 6a b c d Investment income (including dividends, interest, and other similar amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income from investment of tax-exempt bond proceeds . . . . . . . . . . . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross rents Less: rental expenses Rental inc. or (loss) Net rental income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code (i) Real (ii) Personal (ii) Other(i) Securities d c b 7a Gross amount from sales of assets other than inventory Less: cost or other basis and sales exps. Gain or (loss) Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a b c Gross income from fundraising events (not including of contributions reported on line 1c). See Part IV, line 18 . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . Less: direct expenses . . . . . . . . . . . . . . . Net income or (loss) from fundraising events . . . . . . . . . . . . . . . . . . . . . Gross income from gaming activities. See Part IV, line 19 . . . . . . . Less: direct expenses . . . . . . . . . . . . . . . Net income or (loss) from gaming activities . . . . . . . . . . . . . . . . . . . . . . . Gross sales of inventory, less returns and allowances . . . . . . . . . Less: cost of goods sold . . . . . . . Net income or (loss) from sales of inventory . . . . . . . . . . . . . . . . . . . . . . 11a b c d e Total revenue. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 9a b b c c 12 All other revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total. Add lines 11a–11d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code MiscellaneousOther Revenue Check if Schedule O contains a response or note to any line in this Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Revenue 1g 6a 6b 6c 7a 7b 7c 8a 8b 9a 9b 10a 10b lines 1a-1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 250,000 250,000 PROGRAM SERVICE REVENUE 75,935 75,935 75,935 325,935 75,935 0 0 1KL5X1045 07/28/2023 Statement of Functional ExpensesPart IX Page 10Form 990 (2022) DAA Form 990 (2022) Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). D o n o t i n c l u d e a m o u n t s r e p o r t e d o n li n e s 6 b , 7 b , 8 b , 9 b , a n d 1 0 b o f P a r t V III. 1 2 3 4 5 6 7 8 9 10 11 a b c d e f g 12 13 14 15 16 17 18 19 20 21 22 23 24 a b c d e 25 26 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 . . . . . . . . . . . Grants and other assistance to domestic individuals. See Part IV, line 22 . . . . . . . . . . . . . Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 . . . Benefits paid to or for members . . . . . . . . . . . . . Compensation of current officers, directors, trustees, and key employees . . . . . . . . . . . . . . . . Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . . . . . . . . Other salaries and wages . . . . . . . . . . . . . . . . . . . Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Other employee benefits . . . . . . . . . . . . . . . . . . . . Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fees for services (nonemployees): Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Legal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lobbying . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Professional fundraising services. See Part IV, line 17 Investment management fees . . . . . . . . . . . . . . . Other. (If line 11g amount exceeds 10% of line 25, column Advertising and promotion . . . . . . . . . . . . . . . . . . . Office expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information technology . . . . . . . . . . . . . . . . . . . . . . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Occupancy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Travel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments of travel or entertainment expenses for any federal, state, or local public officials Conferences, conventions, and meetings . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments to affiliates . . . . . . . . . . . . . . . . . . . . . . . . Depreciation, depletion, and amortization . . . Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other expenses. Itemize expenses not covered above (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) All other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . Total functional expenses. Add lines 1 through 24e . . . . . fundraising solicitation. Check here if organization reported in column (B) joint costs from a combined educational campaign and following SOP 98-2 (ASC 958-720) . . . . . . . . . . . . . . . (A) (B) (C) (D) Total expenses Program service Management and general expensesexpenses Fundraising expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if Schedule O contains a response or note to any line in this Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint costs. Complete this line only if the (A) amount, list line 11g expenses on Schedule O.) . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X 98,340 98,340 20,429 20,429 20,100 20,100 1,780 1,780 20,008 20,008 1,652 1,652 648 648 MISCELLANEOUS 2,735 2,735 PAYROLL PROCESSING FEES 1,459 1,459 MEMBERSHIP 843 843 PROFESSIONAL DEVELOPMENT 769 769 168,763 164,876 3,887 0 1KL5X1045 07/28/2023 Form 990 (2022) DAA Form 990 (2022) Page 11 Part X Balance Sheet (A) (B) Beginning of year End of year 1 2 3 4 5 6 7 8 9 10a b 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 22 21 20 19 18 17 16 15 14 13 12 11 10c 9 8 7 6 5 4 3 2 1 29 28 27 26 25 24 23 33 32 31 30 Cash—non-interest-bearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Savings and temporary cash investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pledges and grants receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventories for sale or use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prepaid expenses and deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Land, buildings, and equipment: cost or other Less: accumulated depreciation . . . . . . . . . . . . . . . . . . . . . . . Investments—publicly traded securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments—other securities. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments—program-related. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total assets. Add lines 1 through 15 (must equal line 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grants payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Escrow or custodial account liability. Complete Part IV of Schedule D . . . . . . . . . . . . . . . . . . Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . . . . . . . . . Unsecured notes and loans payable to unrelated third parties . . . . . . . . . . . . . . . . . . . . . . . . . . . Other liabilities (including federal income tax, payables to related third Total liabilities. Add lines 17 through 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets with donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and complete lines 29 through 33. Organizations that do not follow FASB ASC 958, check here Capital stock or trust principal, or current funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paid-in or capital surplus, or land, building, or equipment fund . . . . . . . . . . . . . . . . . . . . . . . . . . Retained earnings, endowment, accumulated income, or other funds . . . . . . . . . . . . . . . . . . . Total net assets or fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities and net assets/fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assets Liabilities Net Assets or Fund Balances 10a 10b controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . basis. Complete Part VI of Schedule D . . . . . . . . . . . . . . . . of Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . parties, and other liabilities not included on lines 17-24). Complete Part X Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 43,888 197,409 43,888 197,409 0 0 X 43,888 197,409 43,888 197,409 43,888 197,409 1KL5X1045 07/28/2023 OtherAccrualCash 3b 3a 2c 2b 2a NoYes If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the Uniform Guidance, 2 C.F.R. Part 200, Subpart F? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the the audit, review, or compilation of its financial statements and selection of an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of Were the organization's financial statements audited by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting method used to prepare the Form 990: b 3a c b 2a 1 Part XII Financial Statements and Reporting Page 12Form 990 (2022) DAA Form 990 (2022) If the organization changed its method of accounting from a prior year or checked “Other,” explain on Schedule O. If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of Net AssetsPart XI Check if Schedule O contains a response or note to any line in this Part XI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Total revenue (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total expenses (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 2 3 4 9 10 Check if Schedule O contains a response or note to any line in this Part XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other changes in net assets or fund balances (explain on Schedule O) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 5 6 7 88 7 9 10 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Both consolidated and separate basisConsolidated basisSeparate basis separate basis, consolidated basis, or both: If "Yes," check a box below to indicate whether the financial statements for the year were audited on a AKAHIAO NATURE INSTITUTE 83-3281045 325,935 168,763 157,172 43,888 -3,651 197,409 X X X X 1KL5X1045 07/28/2023 Employer identification number DAA Name of the organization Internal Revenue Service Department of the Treasury OMB No. 1545-0047 For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Attach to Form 990 or Form 990-EZ. Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.(Form 990) Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I SCHEDULE A Public Charity Status and Public Support 2022 (i) Name of supported Open to Public Inspection The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 2 3 4 5 6 7 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)8 10 An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 12 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a b c that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness d e f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provide the following information about the supported organization(s).g organization (ii) EIN (iii) Type of organization (described on lines 1–10 document? listed in your governing (iv) Is the organization Yes No (v) Amount of monetary support (see Total Schedule A (Form 990) 2022 Go to w w w .i r s . g o v / F o r m 9 9 0 for instructions and the latest information. above (see instructions)) (E) (D) (C) (B) (A) Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, organization(s). You must complete Part IV, Sections A and C. Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving supporting organization. You must complete Part IV, Sections A and B. instructions) instructions) other support (see (vi) Amount of 9 An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X 1KL5X1045 07/28/2023 (Explain in Part VI.) . . . . . . . . . . . . . . . . . . . . . governmental unit or publicly Section A. Public Support Total support. Add lines 7 through 10 loss from the sale of capital assets Other income. Do not include gain or is regularly carried on . . . . . . . . . . . . . . . . . . . activities, whether or not the business Net income from unrelated business rents, royalties, and income from payments received on securities loans, Gross income from interest, dividends, line 1 that exceeds 2% of the amount supported organization) included on each person (other than a The portion of total contributions by Total. Add lines 1 through 3 . . . . . . . . . . . . The value of services or facilities to or expended on its behalf . . . . . . . . . . . . organization's benefit and either paid Tax revenues levied for the First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gross receipts from related activities, etc. (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amounts from line 4 . . . . . . . . . . . . . . . . . . . . . Public support. Subtract line 5 from line 4 . . include any "unusual grants.") . . . . . . . . . . membership fees received. (Do not Gifts, grants, contributions, and Page 2Schedule A (Form 990) 2022 13 12 11 9 8 6 4 3 2 1 (e) 2022(d) 2021(c) 2020(b) 2019(a) 2018 (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)Part II Calendar year (or fiscal year beginning in) (f) Total furnished by a governmental unit to the organization without charge . . . . . . . . . . . . . 5 Section B. Total Support 7 similar sources . . . . . . . . . . . . . . . . . . . . . . . . . . 10 organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage 12 14 Public support percentage for 2022 (line 6, column (f) divided by line 11, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public support percentage from 2021 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 16a 33 1/3% support test—2022. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33 1/3% support test—2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is17a 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported b 10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see 14 15 % % DAA Schedule A (Form 990) 2022 Calendar year (or fiscal year beginning in) (f) Total Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) (a) 2018 shown on line 11, column (f) . . . . . . . . . . . . organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) 2019 (c) 2020 (d) 2021 (e) 2022 AKAHIAO NATURE INSTITUTE 83-3281045 250,000 250,000 250,000 250,000 244,803 5,197 250,000 250,000 250,000 147,187 X 1KL5X1045 07/28/2023 Section B. Total Support unrelated trade or business under section 513 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. 1 2 3 6 8 Schedule A (Form 990) 2022 Page 3 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . . . . . . Public support. (Subtract line 7c from Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the Gross receipts from activities that are not an Total. Add lines 1 through 5 . . . . . . . . . . . . Section A. Public Support organization’s tax-exempt purpose . . . . . . . . . . Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf . . . . . . . . . . . . organization without charge . . . . . . . . . . . . . furnished by a governmental unit to the 5 The value of services or facilities Amounts included on lines 1, 2, and 37a received from disqualified persons . . . . . . Amounts included on lines 2 and 3b received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year . . . c Add lines 7a and 7b . . . . . . . . . . . . . . . . . . . . . Amounts from line 6 . . . . . . . . . . . . . . . . . . . . .9 royalties, and income from similar sources . . . payments received on securities loans, rents, 10a Gross income from interest, dividends, Unrelated business taxable income (lessb section 511 taxes) from businesses acquired after June 30, 1975 . . . . . . . . . . . . c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on . . . . (Explain in Part VI.) . . . . . . . . . . . . . . . . . . . . . loss from the sale of capital assets 12 Other income. Do not include gain or Total support. (Add lines 9, 10c, 11,13 14 First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage from 2021 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Public support percentage for 2022 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Section D. Computation of Investment Income Percentage 18 Investment income percentage for 2022 (line 10c, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 Investment income percentage from 2021 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . 33 1/3% support tests—2022. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line19a b 33 1/3% support tests—2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . % % 16 15 17 18 % % DAA Schedule A (Form 990) 2022 (f) Total(a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total line 6.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calendar year (or fiscal year beginning in) Calendar year (or fiscal year beginning in) and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If the organization fails to qualify under the tests listed below, please complete Part II.) (e) 2022(d) 2021(c) 2020(b) 2019(a) 2018 AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 DAA Schedule A (Form 990) 2022 Part IV Supporting Organizations Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Schedule A (Form 990) 2022 Page 4 Section A. All Supporting Organizations (Complete only if you checked a box on line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If "No," describe in P a r t V I how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in P a r t V I how the organization determined that the supported organization was described in section 509(a)(1) or (2). 1 2 3a b c 4a b c 5a b c 6 7 8 9a b c 10a b Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below. Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in P a r t V I when and how the organization made the determination. Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in P a r t V I what controls the organization put in place to ensure such use. Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes," and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in P a r t V I how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in P a r t V I what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer lines 5b and 5c below (if applicable). Also, provide detail in P a r t V I, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Substitutions only. Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If "Yes," provide detail in P a r t V I. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990). Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If "Yes," complete Part I of Schedule L (Form 990). Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in P a r t V I. Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," provide detail in P a r t V I. Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in P a r t V I. Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line 10b below. Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Yes No 1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 10a 10b AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 DAA Schedule A (Form 990) 2022 Part IV Supporting Organizations (continued) Schedule A (Form 990) 2022 Page 5 NoYes 2 1 supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported directors, or trustees at all times during the tax year? If “No,” describe in P a r t V I how the supported organization(s) more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s officers, Section B. Type I Supporting Organizations 11 c b a Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? A family member of a person described on line 11a above? provide detail in P a r t V I. 11a 11b 11c Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in P a r t V I how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. Section C. Type II Supporting Organizations Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If "No," describe in P a r t V I how control 1 or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax 1 year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported2 the organization maintained a close and continuous working relationship with the supported organization(s). organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in P a r t V I how supported organizations played in this regard. income or assets at all times during the tax year? If "Yes," describe in P a r t V I the role the organization’s 3 a significant voice in the organization’s investment policies and in directing the use of the organization’s By reason of the relationship described on line 2, above, did the organization’s supported organizations have Section E. Type III Functionally Integrated Supporting Organizations 3 2 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year ( s e e i n s t r u c t i o n s ). The organization satisfied the Activities Test. Complete li n e 2 below. The organization is the parent of each of its supported organizations. Complete li n e 3 below. The organization supported a governmental entity. Describe in P a r t V I how you supported a governmental entity (see instructions). Activities Test. A n s w e r li n e s 2 a a n d 2 b b e l o w . a b a c b a b Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in P a r t V I i d e n t i f y t h o s e s u p p o r t e d o r g a n i z a t i o n s a n d e x p l a i n how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. Did the activities described on line 2a, above, constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in P a r t V I the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement. Parent of Supported Organizations. A n s w e r li n e s 3 a a n d 3 b b e l o w . Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? If “Yes” or “No,” provide details in P a r t V I. Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If "Yes," describe in P a r t V I the role played by the organization in this regard. Yes No 1 2 1 NoYes Yes No 1 2 3 NoYes 2a 2b 3a 3b A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c, AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 DAA Schedule A (Form 990) 2022 Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Schedule A (Form 990) 2022 Page 6 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in P a r t V I ). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. 1 2 3 4 5 6 7 8 1 Section A – Adjusted Net Income Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3. Depreciation and depletion Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) Other expenses (see instructions) Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) Section B – Minimum Asset Amount Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a b c d e Average monthly value of securities Average monthly cash balances Fair market value of other non-exempt-use assets Total (add lines 1a, 1b, and 1c) Discount claimed for blockage or other factors (explain in detail in P a r t V I ): 8 7 6 5 4 3 2 Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d. Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by 0.035. Recoveries of prior-year distributions Minimum Asset Amount (add line 7 to line 6) Section C – Distributable Amount 7 6 5 4 3 2 1 Adjusted net income for prior year (from Section A, line 8, column A) Enter 0.85 of line 1. Minimum asset amount for prior year (from Section B, line 8, column A) Enter greater of line 2 or line 3. Income tax imposed in prior year Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). (see instructions). Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization 8 7 6 5 4 3 2 1 (A) Prior Year (B) Current Year (optional) (optional) (B) Current Year(A) Prior Year 1a 1b 1c 1d 2 3 4 5 6 7 8 3 2 1 6 5 4 Current Year AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 Page 7Schedule A (Form 990) 2022 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Schedule A (Form 990) 2022 DAA Section D – Distributions Current Year 1 2 3 4 5 6 7 8 9 10 Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to acquire exempt-use assets Qualified set-aside amounts (prior IRS approval required—provide details in P a r t V I ) Other distributions (describe in P a r t V I ). See instructions. Total annual distributions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responsive (provide details in P a r t V I ). See instructions. Distributable amount for 2022 from Section C, line 6 Line 8 amount divided by line 9 amount Section E – Distribution Allocations (see instructions) Excess Distributions (i) (ii) Underdistributions Pre-2022 (iii) Distributable Amount for 2022 8 7 6 5 4 3 2 1 a b c d e f g h i j a b c a b c d e Distributable amount for 2022 from Section C, line 6 Underdistributions, if any, for years prior to 2022 (reasonable cause required–explain in P a r t V I ). See Excess distributions carryover, if any, to 2022 From 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total of lines 3a through 3e Applied to underdistributions of prior years Applied to 2022 distributable amount Carryover from 2017 not applied (see instructions) Remainder. Subtract lines 3g, 3h, and 3i from line 3f. Distributions for 2022 from Section D, line 7: $ Applied to underdistributions of prior years Applied to 2022 distributable amount Remainder. Subtract lines 4a and 4b from line 4. Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in P a r t V I. See instructions. Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in P a r t V I. See instructions. Excess distributions carryover to 2023. Add lines 3j and 4c. Breakdown of line 7: Excess from 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . From 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . From 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions. From 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . From 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 9 8 7 6 5 4 3 2 1 AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 Page 8Schedule A (Form 990) 2022 III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; PartPart VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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Schedule A (Form 990) 2022DAA B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). OMB No. 1545-0047 Department of the Treasury Internal Revenue Service Name of the organization DAA 2022 Schedule of ContributorsSchedule B (Form 990) Attach to Form 990 or Form 990-PF. Employer identification number Organization type (check one): Filers of: Section: General Rule Special Rules Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. Schedule B (Form 990) (2022) instructions. Go to w w w .i r s . g o v / F o r m 9 9 0 for the latest information. contributor's total contributions. “N/A” in column (b) instead of the contributor name and address), II, and III. AKAHIAO NATURE INSTITUTE 83-3281045 X 3 X 1KL5X1045 07/28/2023 Part I Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Type of contribution Person Payroll Noncash Schedule B (Form 990) (2022) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) DAA Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Name of organization Employer identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule B (Form 990) (2022) Total contributions Total contributions Total contributions Total contributions Total contributions Page 2 AKAHIAO NATURE INSTITUTE PAGE 1 OF 1 83-3281045 1 AKEMI ROGERS 1555 KAPIOLANI BOULEVARD #1703 HONOLULU HI 96814 250,000 X 1KL5X1045 07/28/2023 Form 990 or 990-EZ or to provide any additional information. Employer identification numberName of the organization Internal Revenue Service Department of the Treasury OMB No. 1545-0047 Complete to provide information for responses to specific questions on(Form 990) SCHEDULE O Supplemental Information to Form 990 or 990-EZ 2022 Open to Public Inspection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990) 2022 DAA Attach to Form 990 or Form 990-EZ. Go to w w w .i r s . g o v / F o r m 9 9 0 for the latest information. AKAHIAO NATURE INSTITUTE 83-3281045 FORM 990 - ORGANIZATION'S MISSION EXPLORE THE WORLD WITH A SENSE OF WONDER; DISCOVER THE HIDDEN PATHWAYS, THE UNWRITTEN HISTORIES, YOUR OWN PERSONAL STORY AND A WORLD OF NEW POSSIBILITIES; INNOVATE WITH CREATIVE EXCELLECE TO BUILD MODELS OF A BETTER WORLD AND INTEGRATE LIFE, LEARNING, COMMUNITIES AND A SENSE OF PLACE INTO A PURPOSEFUL EXISTENCE. FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G - OTHER FEES FOR SERVICES DESCRIPTION TOT/PROG SERVICE MGT & GENERAL FUNDRAISING DIRECT PROGRAM - CONTRACTOR $ 20,008 $ 0 $ 0 1KL5X1045 07/28/2023 Bid Zip RFP #4576/Akahiao Nature Institute_1038722/RFP_AkahiaoNatureInstitute_Redacted.pdf Page 2 1: Entity Description A.About ʻAkahiao Nature Institute ‘Akahiao Nature Institute (ANI) is a 501c3 organization whose mission is to connect our youth to the natural world in order to realize a sustainable future. The organization was founded by Akemi Rogers and myself (Julie Rogers) in 2018. ANI’s belief is that the world will continue to face challenges in the environmental and social arena - therefore we need to nurture strength and courage in your youth who are innately creative and connected to the earth and to the community. The name ‘Akahiao represents our wish to be ‘aina-based in our learning; the property that we are located at includes an ‘Akahi Pu’u that our logo and name emerged from. Vision for ʻAkahiao Nature Institute: Model For Our Future Our vision is to be a model for our future—a place where people and nature live as one and take care of each other in a mutually beneﬁcial way. This is represented by love and respect for one another, a deep connection with the natural world, gratitude for this beautiful world we are in, and the spirit of collaboration. Mission: Explore ➤ Discover ➤ Innovate ➤ Integrate • Explore the world with a sense of wonder. • Discover the hidden pathways, the unwritten histories, your own personal story, and a world of new possibilities. • Innovate with creative excellence to build models for a better world. • Integrate life, learning, communities and a sense of place into a purposeful existence. Core Values: • Courage to follow the North Star - An audaciousness to make a change and speak up when something isn’t right. • Creativity and the power of imagination- The appreciation for our unique expressions and an openness to a world of possibilities. • Connected through aloha and mahalo - The recognition of our interconnectedness and embracing with compassion and gratitude. B.Principal and qualifications The current Director at ANI is Julie Rogers. My formal education includes a M.Ed. in Educational Foundations from University of Hawaii, and a B.S. in Biology and Biomedical Engineering from Tufts University. I have also earned certiﬁcates from East West Center for my participation in Asia Paciﬁc Leadership Program, along with a mentorship certiﬁcate from The Tracking Project. My informal experiences include a year of volunteering in Bhutan helping to develop the Gross National Happiness Center, sailing with the Hokule’a during their Malama Honua voyage, running my own juice shop in Waikiki, working at Blue Planet Foundation as Community Relations Director and working in the ﬁeld of environmental science organizing and compiling lead paint assessments for military housing. I have also served on the board for Hawaii Nature Center for 8 years. Page 3 C.Community Served Since its inauguration, ANI has organized various youth programs for the local community taking groups on nature walks, leading them to work in the garden, cooking with the food direct from the garden and engaging in personal development workshops. Though the plan was set to start the daycare around 2021, we were forced to cut back on all of our activities due to the pandemic. We still managed to welcome groups from HTA, WHEA, Kona Paciﬁc, and Kealakehe HS on various capacities through the years. Our reach also extends beyond West Hawai’i, and we have worked with schools from Japan (Musashi University and Soshi Educational Group), St. Andrews from Honolulu, and Rustic Pathways. The Keiki Program at ANI (daycare) was started in the fall of 2022 with the knowledge that the best time to develop the sense of self for children is during these early pre-school ages. By giving the keiki freedom to interact, develop their own natural relationships at an early age is a very effective way to foster that deep rooted relationship that will last a lifetime. With the current focus on daycare, ANI employs one director, one lead teacher, a part-time ‘Olelo Hawai’i teacher and a part-time assistant teacher. We also have several seasonal staff that return for speciﬁc programs. According to the Hawaii County Early Childhood Proﬁle, “just 24% of Hawaiʻi Island's total under 5 population might have the opportunity to attend a childcare program”. This is an alarming fact, especially in light of the importance of early childhood education for future of our keiki. Additionally, food insecurity is also high in the county of Hawaii considering the amount of farms we have on this island. In increasing the capacity of our outdoor-based early childhood program, we believe that we are able to address both of these needs in the community. ANI’s intention is not only to provide more spaces for early child care, but to also provide a high quality early learning experiences for the keiki in West Hawai’i. Thus far our students have come from local families living in Kailua Kona. The families we currently have have sought us out, in search for an outdoor, nature-based education for their keiki. Most of the families are entrepreneurial families who own their own businesses in Kona. While we currently can accept funding through PATCH, none of the families have applied that way. We notiﬁed families of the funds available and for next year two of the families who are on the waitlist have qualiﬁed for the tuition assistance. Kona is a very mixed income community with families with the highest population of children under 5 years old. With the help of DHS funding, we hope to address the entirety of the community looking for quality early childcare. Department of Commerce and Consumer Affairs CERTIFICATE OF GOOD STANDING I, the undersigned Director of Commerce and Consumer Affairs of the State of Hawaii, do hereby certify that `AKAHIAO NATURE INSTITUTE was incorporated under the laws of Hawaii on 11/13/2018 ; that it is an existing nonprofit corporation; and that, as far as the records of this Department reveal, has complied with all of the provisions of the Hawaii Nonprofit Corporations Act, regulating domestic nonprofit corporations. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Department of Commerce and Consumer Affairs, at Honolulu, Hawaii. Dated: May 09, 2024 Director of Commerce and Consumer Affairs To check the authenticity of this certificate, please visit: http://hbe.ehawaii.gov/documents/authenticate.html Authentication Code: 499986-COGS_PDF-298489D2 Page 5 2.Project Description: A.Increasing our capacity from 6 to 30 by 2026 Our ﬁrst year of operating the daycare center has been very successful with wonderful reviews from the parents and their participation during community events. All of the keiki currently enrolled have signed on to come back in the fall (except one going on to kindergarten). Without having advertised ourselves, we already have a waitlist of parents hoping to send their keiki to our daycare. We have not reached out at all to the community because we are already full enrollment numbers (12 keiki) plus four more that we are unable to accommodate due to licensing limitations. We found that children learn so well from being outside, and this outdoor learning addresses every developmental needs of the child. They beneﬁt so much from the physical demands of climbing up and down hills that are not paved, having to duck under trees and looking at objects that are ﬂuttering in and out of ﬁeld of vision. The outdoor aspect also provides the fresh air, the endorphins that are produced in the brain from being immersed in the natural elements. They also learn to be respectful and responsible through interactions with plants and animals that they might care for. Our garden is semi-wild, so we also feel that that it gently introduces the keiki to the real wild nature. We want them to deeply understand that nature is our ally, and that we can have a mutually beneﬁcial relationship with it. The original vision was to combine the Reggio Emilia approach and the Forest kindergarten approach to the daycare, and after having taken a course with Hana Hau’oli Professional Development Center, the vision is to include the progressive education approach and send our teachers to be trained in any, or all of the approaches. The importance of professional development for early childhood education cannot be understated, and we intend to one day host such workshops at our school. We are currently operating out of one houses on the property, and this fall we plan to convert the second ranch house to bring six more children, totaling at 12 keiki for 2024 - 2025. During this year our plan is to apply for a Special Use Permit that is required for our zoning (Ag) to have a preschool so that we can enroll 24 children the following school year (2025 - 2026) and eventually up to 30 keiki. We have been in communication with the county and understand the length of the process. We ahem already begun collecting the necessary documents and plan on sending in the application in September of this year. School Enrollment Schedule The main need in order to accommodate more students is ﬁnding great teachers. In becoming a qualiﬁed childcare center we will need several more high quality teachers with the correct qualiﬁcations. The type of curriculum that we are planning to offer at ANI requires specialized knowledge and speciﬁc philosophies from our teachers. First and foremost, I was very lucky to have met Iris Thompson at the Early Childhood Conference in Kona. I knew right away that she was going to be either a teacher at our school or at least come train the teachers we would have. From her certiﬁcates in outdoor learning spaces, experiences taking a group of children outside and leading their learning experiences, her training with Reggio, her experience in art, horse training, and the list continues with the type of qualiﬁcations we could ask for. With Year Enrollment Class size & Age group Staﬀ 2024 - 25 12 (6)3-5yo; (6) 2-3yo 2 FT Teachers, 1FT Teachers Assistant 2025 - 26 24 (12)3-5yo; (12) 2-3 yo 4 FT Teachers, 1 Garden Teacher, 1 TA 2026 - 27 30 (18)3-5 yo; (12) 2-3 yo 4 FT Teachers, 1 Garden Teacher, 1 TA 2027 - 28 30 (18)3-5 yo; (12) 2-3 yo 4 FT Teachers, 1 Garden Teacher, 1 TA Page 6 her as the Primary Lead Teacher in our school, I am very conﬁdent that we would be able to develop our quality early learning program here at ANI. Second, we would like to have a full-time ‘Olelo Hawai’i and Hawaiian culture teacher who will also be the Lead Teacher for the younger keiki. We currently have Kumu Kawehi coming twice a month, and ideally we can bring her onboard as a full-time teacher. She has been amazing with the current group of keiki and is someone we hope to continue working with. Last but not least, we would like to bring on a full-time Garden Teacher. This person would be in charge of all the activities related to the garden and be able to assist the other teachers whenever necessary. The Garden Teacher would be key in linking the outdoor learning with the classroom learning and inspiring the keiki to connect with nature in a safe but exciting ways. Presently we are working with the gardener working for Kukio Mauka LLC and we would like to have a person who is dedicated to the school so her attentions can be focused on educational activities. In preparation for the increase in student numbers, we need to gather furniture that is appropriate for toddlers and make some modiﬁcations to the existing structure. Simple modiﬁcations include adding awnings to the lanai so it can be used all day, installing gates to create perimeters for the keiki and adding a new railing to accommodate the toddlers in the existing lanai (DHS requirement). These modiﬁcations are easy and can be completed without any permits. In terms of furniture, we would need to start from scratch and gather all the furniture required indoors for preschoolers. In addition to the indoor space, we would like to transform the carport into a semi-outdoor art atelier. This is in keeping with our core value of creativity and exposing the keiki to as many mediums as possible in art and nature. To expand our garden learning experiences, we will build a shade structure that will also act as a rain catchment. The structure will allow more keiki to be in the garden and engage in more activities outside. Our intent is to take the keiki outside rain or shine, therefore the structure will allow for protection from both elements in case it gets too hot or too rainy. In our ﬁrst year of operation, the keiki engaged in planting, harvesting, eating, arts & crafts (making lei, using ﬁbers from agave plants, painting with plant dyes, etc) , animal husbandry (feeding ducks), cooking, sharing food with their ohana, and playing imaginary games. All of these activities could have been enhanced by having a stable shade location in the garden. This would also allow more keiki to be in the garden at the same time. Thus far we have already spoken with a contractor and are currently waiting for a quote to have the pavilion built out by October. Our budget also includes various outdoor enhancements - such as outdoor sinks, outdoor music players and picnic tables. We envision the keiki being in awe and engaged through all of their senses while being in our garden. In our effort to enhance our programming, our intention is to visit local sites that connect our keiki with the neighboring community. This is highlighted in both progressive education and in Reggio approaches. Unfortunately our location is not conducive for huaka’i on their feet, therefore having a van to transport the keiki would make these sites accessible. Kona District on its own has a plethora of amazing historical and natural sites that can impact the children’s learning, and we intend to utilize these resources. Our families and the keiki should be well connected to the local landscapes in order to cherish their home and strengthen the web of our community. Sadly most families do not have the time, the knowledge nor the ability to organize their own visits and we hope we can help bridge that gap. B.Project Timeline The project has been divided into ﬁve phases that are easy to follow. Each phase has their main deliverables and timing in accordance with the school schedule. We have created these phases to distinguish the facilities phase and school operation phase for ease of tracking internal progress. Page 8 access to a land that includes many varieties of ﬂora and fauna. Once an operating ranch handling thousands of cattle, Huehue Ranch is currently being transformed into an organic, eco-conscious haven for experiential learning and the preschool we are building is in total alignment with their vision for the property. The ranch encompasses an organic garden utilizing permaculture philosophy, regenerative farming techniques, and food forest practices to grow food and medicines that our keiki will have access to. Beyond the garden lies a forest of kukui, jacaranda and silver oak trees with gentle walking paths to explore. The property also encompasses ʻAkahi Puʻu with some legends of the menehune, along with various, open grassy ʻclass roomsʻ throughout. There are two ranch houses that are the locations for the daycare, both with 3 bedrooms and 2 full bathrooms. The two houses have gates, easy access to the fenced in 3 acre garden that is currently being managed currently by the owners. The garden has been designed for educational purposes, with a sense of exploration and discovery of young children in mind. The garden is full of winding pathways through fragrant bushes and hidden trees bearing fruit at almost every season. We believe this design, though not the safest and easiest space to utilize, is the best place to foster their curiosity and adventure at this age. Our major donor is Akemi Rogers, the founder of ANI. She continues to support the programs with annual donations. She is committed to continuing her support for the school to expand and develop into a high-quality educational institution for our local community. Other funding sources we will be looking into: • DHS - the offer grants to families to pay for tuition We will continue to work with them. • Kamehameha Schools - if we are able to bring in more native Hawaiian students, we would be able to apply for some of their grants. • Kokua Foundation - they offer small grants and resources to schools doing farm to table programs. • Hawaii Community Foundation - we believe our program aligns with their mission. Our ultimate goal is to become a self-sustaining preschool without the need of extra funding. While some of the costs associated with the preschool will be absorbed by Kukio Mauka LLC, the teachers salaries and their beneﬁts; small equipments and school supplies; and basic facilities upkeep should be covered completely by the tuition by 2026 (see attachment E). Any extra funds will go into the overhead costs such as insurance, rent, director’s salary and other costs that are shared with the other ANI activities. Because of the previous programming that we have done at Huehue Ranch, we have developed strong community partnerships with our neighbors. We hope to utilize these relationships to enhance our learning for our keiki and their ohana. • Danny and Anna Akaka - They are cultural practitioners that live less than 10 minutes away. Danny and Anna have been involved with some of our previous programming and we hope to bring them back to share some of their stories, songs and dance with our keiki. • Pomai Bertleman - Both Iris and myself have a personal relationship with her and we plan on bringing her to share her knowledge of Hawai’i • Hannah Springer - Hannah is an amazing oral historian that lives 2 doors down from Hu’ehu’e Ranch. Her grandfather used to be the manager and we plan on engaging her on a consistent way to train our staff about the local histories. • Biggie and Sharrie Quirit - Residents and dedicated community members at Kealakehe-La´i ´Ōpua. They have brought their knowledge and aloha spirit on many occasions. We hope to extend our outreach into this community through sharing food and potentially ﬁnding keiki looking for early childcare. • Chef Hui - currently exploring partnership options with them. They are located in Oahu and are always promoting food independence for Hawaii. • Olohana Foundation - https://olohana.org/. We have been introduced to key people through Kalani Souza and we hope to continue our relationship with them. We will also partner with the local families to give the children huaka’i throughout out the community. There are several fascinating locations that link the concept of ahupua’a that we would love to incorporate into our curriculum. For example, Honokoau, the arid ﬁshpond is a historical site with activities Page 9 for the children. This is a close 15 minute drive from our campus. Upper Kaloko is an beautiful example of a rain forest and an easy hike for the keiki in our school that is a 15 minute drive. We can experience these opposing climate zones and show how the water is moving from one place to the other a part of our experiential learning. Our next door neighbor Makalei is also where we get our water from so their wells would be fun to check out with the children as well. They also have a plan for housing development which could be very interesting for our school in terms of a partnership for funding. 5.Management Capacity and Measurable Outcomes A.Management Capacity ‘Akahiao has been in operation for 8 years as a non-proﬁt entity. We have been operating as a very small unit without requiring sophisticated accounting tools. We use quickbooks for bookkeeping and to manage our accounts and produce necessary reports. I have been personally in charge of bookkeeping and budgeting for the organization with some help from the members of the board. Our Treasurer has extensive experience as a CFO in successful start-up companies and has been instrumental in helping with our budget. I will personally be in charge of managing, implementing, measuring and reporting on the deliverables for this grant. During my time as an ofﬁcer of the board at Hawaii Nature Center in Oahu, I gained invaluable experiences keeping track of grant deliverables and ensuring accountability for the incoming grants. As the director of ANI, my focus will be to keep track of these projects working closely with our Treasurer of the board and maintaining good standing. With the increased staff, we will hold weekly meetings to discuss anything that the staff might have noticed and to update each other. This will be key in seeing how the project is progressing. We have built in the half day Fridays to cater to this with the teachers. This will allow the Director to dedicate her time to ﬁnancial matters and tasks rather than spending time in the classrooms. As described in the earlier chapter, the project has been split in to ﬁve phases. Each phase will focus on speciﬁc aspects of the expansion and has its own budget. In doing so, the project will be much easier to follow through and reporting our progress will also be manageable. Additionally, we would be sending a report every three months as described in Project Expenditure Reports (p. 19 of RFP 4565 document). B.Measurable Outcomes The project will have outcomes that will be apparent in ﬁve basic categories: 1) Physical Improvements; 2) Teachers, 3) Students; 4) Families and 5) Community. 1) Physical Improvements are the easiest outcome to measure. We will be able to show each of the improvements that came as a direct result from the funding. We will monitor the list of improvements and will provide reports on how these items have been installed and implemented. 2) Teachers will be an important outcome we can measure to showcase the increased capacity in early childcare availability in West Hawaii and the increased quality in our program. Being able to offer a unique, excellent program will draw teachers not only locally but from other places. As part of our expansion we will develop highly specialized teacher training programs to meet the needs of our school, bringing in experts in various ﬁelds of early childhood education. Thus far we have already engaged a parent who is a specialist in social emotional learning and a behavior specialist for our upcoming Page 11 Phase I: Set up for 12 keiki & teacher training Present - 8/5/2024 This phase is underway with hiring a Primary Teacher and setting up the second house to house 6 more children. We are applying for a second FCCH license with DHS, allowing us to have 12 total enrolled. In order to get the house ready for more keiki, we have 3 categories of upgrades: 1) Makai House set up 2) lanai conversion and 3) garden area upgrades. The new house will require all the basic furniture for a preschool, including cubbies, child height tables, chairs, storage and book shelves. We plan to order enough furniture in one shipping order to accommodate for the expansion for Phase IV and V. The house has ample lanai space that is ideal for art and create play, so we would also like to utilize the space by adding awnings and picnic tables. Lastly, the garden needs a stable shade structure to accommodate for the children to be outside rain or shine. Currently the time in the garden is limited because the children may get hot or the ground is very wet and there is no comfortable stationary space. We also envision having lunches in the garden moving forward. None of these improvements require permits so as long as we prepare for the shipping time we should be able to complete this phase in time. During this phase we will also organize a teacher training retreat. Because our program is so specialized, we really need to ﬁnd the right teachers and train for the type of program we want to see. We plan on developing this into something larger in the future years so accommodate teachers from other schools as well. Budget (see Appendix for Itemized list) Makai House set up $12000 Lanai Conversion $11000 Garden Upgrades $18000 Total Expenses $41000 Phase II: Special Use Permit & Preparation for next phase 8/12/24 - 5/31/25 Phase II will be focused on acquiring the Special Use Permit to operate a school on our ag designated land. Because the school is heavily focused on agricultural activities, we feel that there should be no huge hurdles for this phase. We have been in touch with the county and have been told the process takes about 6 - 8 months, so we plan on getting the permit request in as soon as the school begins. This will also be a time to see how the school is operating now with increased capacity and look for improvements that we could make in programming and facilities. We would like to bring on the Garden Teacher during this phase so that we can increase our garden activities and prepare for the coming increase in enrollment the following school year. Having a full-time garden teacher who could also act as a helper and substitute will be an immense help moving forward. Request for Phase II: Primary Teacher $68000 Teachers Assistant $42000 Garden Teacher (start Jan) $28000 Beneﬁts (approx.) $21000 Total Expenses $159000 Phase III: Secondary improvements for the house & major upgrades. Bring in new teachers & train Page 12 6/1/25 - 7/31/25 During Phase III ANI will upgrade the facilities in order to offer a fantastic program for the West Hawaii families. Phase II will allow us to see what parts of the program is working, what needs more work and how we can excel. We have added improvements in this phase that will allow us to have the ‘bells and whistles’ for a primary school and justify the increase tuition at $1300 that we intend to charge the following school year. Improvements include having bikes available, outdoor music instruments, a kiln, iPads and vans that would allow us to organize ﬁeld trips to local sites. We will also utilize this time to bring in more staff and train them. Budget for Phase III: (see Appendix for Itemized list) Equipment & Facilities $22000 2 x 15 Passenger Vans $80000 Total Expenses $102000 Phase IV: School in session with 24 keiki, setting for next phase 8/1/25 - 5/31/26 This school year we will have doubled our enrollment from 12 to 24. In preparation we will hire a co-teacher to help in the younger class and a new co-teacher to help with the Primary Teacher. The Garden Teacher will act as assistant to both groups. Primary Teacher $68000 Co-Teacher x 2 $96000 Teachers Assistant $42000 Garden Teacher $56000 Beneﬁts (approx.) $36000 Total Expenses $298000 Phase V: Adjustment Period 6/1/26 - 7/31/26 During the adjustment period, we will focus our time on making sure that all of the aspects of school are operating at their best. We will take time for facilities upkeep, teacher training and ﬁne-tuning how the year is progressing with the keiki. No new equipment will be brought in at this period. The main focus will be stream-lining the curriculum, another teacher training session and reﬂecting on the past year for improvements. Type text here Akahiao Nature Institute Profit and Loss January - December 2021 Accrual Basis Wednesday, May 15, 2024 03:04 PM GMT-10:00 1/1 TOTAL Income Direct Public Support Gifts in Kind - Goods 250.00 Individ, Business Contributions 9,602.45 Total Direct Public Support 9,852.45 Other Types of Income Miscellaneous Revenue 225.64 Total Other Types of Income 225.64 Partner Program Income 64,500.00 Program Income 6,526.06 Total Income $81,104.15 GROSS PROFIT $81,104.15 Expenses Business Expenses 105.75 Direct Partner Program Expenses PP-Supplies 550.44 Total Direct Partner Program Expenses 550.44 Direct Program Expenses 890.52 Contractor Services 9,175.00 Meals 10,415.16 Total Direct Program Expenses 20,480.68 Facilities and Equipment 3,986.10 Operations 2,021.61 Books, Reference, Library 191.67 Online Subscriptions 1,479.32 Printing and Copying 130.61 Supplies 1,035.59 Total Operations 4,858.80 Other Types of Expenses Insurance - Liability, D and O 4,368.70 Total Other Types of Expenses 4,368.70 Outreach Conference, Convention, Meeting 690.32 Total Outreach 690.32 Payroll Expenses 128,659.67 Professional Development 197.71 Total Expenses $163,898.17 NET OPERATING INCOME $ -82,794.02 NET INCOME $ -82,794.02 Attachment F Page 18 Akahiao Nature Institute Profit and Loss January - December 2022 Accrual Basis Wednesday, May 15, 2024 03:05 PM GMT-10:00 1/1 TOTAL Income Direct Public Support Individ, Business Contributions 250,000.00 Total Direct Public Support 250,000.00 Partner Program Income 75,935.00 Total Income $325,935.00 GROSS PROFIT $325,935.00 Expenses Business Expenses ACA Membership 843.00 Total Business Expenses 843.00 Contract Services Accounting Fees 1,780.10 Total Contract Services 1,780.10 Direct Partner Program Expenses 345.57 PP-Contractor 4,268.77 PP-Meals 6,817.57 Total Direct Partner Program Expenses 11,431.91 Direct Program Expenses Contractor Services 5,661.51 Meals 3,352.31 Total Direct Program Expenses 9,013.82 Operations Books, Reference, Library 121.39 Online Subscriptions 1,954.78 Supplies 258.39 Total Operations 2,334.56 Other Types of Expenses Insurance - Liability, D and O 648.40 Total Other Types of Expenses 648.40 Outreach Conference, Convention, Meeting 1,651.89 Outreach materials 400.00 Total Outreach 2,051.89 Payroll Expenses 140,327.94 Professional Development 769.40 Total Expenses $169,201.02 NET OPERATING INCOME $156,733.98 NET INCOME $156,733.98 Attachment G: Page 19 Akahiao Nature Institute Profit and Loss January - December 2023 Accrual Basis Wednesday, May 15, 2024 03:06 PM GMT-10:00 1/2 TOTAL Income Direct Public Support Individ, Business Contributions 350,500.00 Total Direct Public Support 350,500.00 Partner Program 13,756.00 Partner Program Income 49,105.00 Preschool Tuition 3,765.00 Total Income $417,126.00 GROSS PROFIT $417,126.00 Expenses Business Expenses Business Registration Fees 7.00 Total Business Expenses 7.00 Contract Services Accounting Fees 1,882.46 Total Contract Services 1,882.46 Direct Partner Program Expenses 399.37 PP-Contractor 8,220.90 PP-Meals 4,105.06 PP-Supplies 269.89 Total Direct Partner Program Expenses 12,995.22 Direct Program Expenses Contractor Services 565.00 Meals 574.46 Total Direct Program Expenses 1,139.46 Facilities and Equipment Equip Rental and Maintenance 1,250.00 Total Facilities and Equipment 1,250.00 Operations Online Subscriptions 1,444.52 Postage, Mailing Service 68.56 Printing and Copying 70.43 Supplies 445.38 Total Operations 2,028.89 Other Types of Expenses Insurance - Liability, D and O 1,351.54 Total Other Types of Expenses 1,351.54 Attachment H Page 20 Type te Akahiao Nature Institute Profit and Loss January - December 2023 Accrual Basis Wednesday, May 15, 2024 03:06 PM GMT-10:00 2/2 TOTAL Outreach Conference, Convention, Meeting 934.47 Marketing 1,170.67 Total Outreach 2,105.14 Payroll Expenses 128,330.31 Preschool Expenses 7,253.48 Preschool Payroll Expenses 23,458.15 Professional Development 434.89 QuickBooks Payments Fees 121.74 Total Expenses $182,358.28 NET OPERATING INCOME $234,767.72 NET INCOME $234,767.72 Page 21 Accrual Basis Friday, May 17, 2024 03:17 PM GMT-7 1/1 Akahiao Nature Institute Balance Sheet As of December 31, 2022 TOTAL ASSETS Current Assets Bank Accounts Bank of Hawaii 198,971.63 Total Bank Accounts $198,971.63 Accounts Receivable Grants Receivable -2,000.00 Total Accounts Receivable $ -2,000.00 Total Current Assets $196,971.63 TOTAL ASSETS $196,971.63 LIABILITIES AND EQUITY Liabilities Current Liabilities Accounts Payable Grants Payable 82.23 Total Accounts Payable $82.23 Total Current Liabilities $82.23 Total Liabilities $82.23 Equity Retained Earnings 40,155.42 Net Income 156,733.98 Total Equity $196,889.40 TOTAL LIABILITIES AND EQUITY $196,971.63 Attachment I Page 22 Accrual Basis Friday, May 17, 2024 03:17 PM GMT-7 1/1 Akahiao Nature Institute Balance Sheet As of December 31, 2023 TOTAL ASSETS Current Assets Bank Accounts Bank of Hawaii 433,451.12 Total Bank Accounts $433,451.12 Accounts Receivable Grants Receivable -2,000.00 Total Accounts Receivable $ -2,000.00 Other Current Assets Undeposited Funds 206.00 Total Other Current Assets $206.00 Total Current Assets $431,657.12 TOTAL ASSETS $431,657.12 LIABILITIES AND EQUITY Liabilities Current Liabilities Accounts Payable Grants Payable 0.00 Total Accounts Payable $0.00 Total Current Liabilities $0.00 Total Liabilities $0.00 Equity Retained Earnings 196,889.40 Net Income 234,767.72 Total Equity $431,657.12 TOTAL LIABILITIES AND EQUITY $431,657.12 Page 23Attachment J Form 990 (2021) Page 2 Part III Statement of Program Service Accomplishments 1 Briefly describe the organization's mission: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization undertake any significant program services during the year which were not listed on the2 prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these new services on Schedule O. 3 4 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these changes on Schedule O. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: . . . . . . . . . ) (Expenses $ . . . . . . . . . . . . . . . . . . . . . . . . . . . including grants of $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) (Revenue $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . )$ . . . . . . . . . . . . . . . . . . . . . . . . . .(Revenue)$ . . . . . . . . . . . . . . . . . . . . . . . . . .including grants of$ . . . . . . . . . . . . . . . . . . . . . . . . . . .) (Expenses(Code: . . . . . . . . .4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c (Code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . including grants of $ . . . . . . . . . . . . . . . . . . . . . . . . . . )) (Expenses $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) (Revenue . 4d Other program services (Describe on Schedule O.) (Revenue ) $(Expenses )$including grants of$ 4e Total program service expenses Form 990 (2021)DAA NoYes Yes No Check if Schedule O contains a response or note to any line in this Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X SEE SCHEDULE O X X 149,422 73,202 MULIPLE PROGRAMS THAT STRIVE TO MEET THE HOLISTIC NEEDS OF EVERY CHILD TO LIVE A PURPOSEFUL LIFE, ENGAGED IN MATTERS OF SUSTAINABLE PRESENT AND TOMORROW. N/A N/A 149,422 1KL5X1045 10/11/2022 Attachment E 1 Checklist of Required SchedulesPart IV Page 3Form 990 (2021) 2 3 4 5 6 7 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 10 11 12a 13 14a b 15 16 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,” complete Schedule D, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization, directly or through a related organization, hold assets in donor-restricted endowments If the organization's answer to any of the following questions is “Yes,” then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable. Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain an office, employees, or agents outside of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 19 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Did the organization report more than $15,000 total of fundraising event gross income and contributions on Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? Yes No 19 18 17 16 15 14b 14a 13 10 9 8 7 6 5 4 3 2 1 DAA Form 990 (2021) or in quasi endowments? If “Yes,” complete Schedule D, Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for investments—other securities in Part X, line 12, that is 5% or more Did the organization report an amount for investments—program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . reported in Part X, line 16? If "Yes," complete Schedule D, Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X . . . . . . . . . . . . . . . . . . . Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X . . . . . . . . . . . . . . . . "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional . . . . . . . . . . . . . . . . . . . Was the organization included in consolidated, independent audited financial statements for the tax year? If Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Schedule G, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a b c d e f 11a 11b 11c 11d 11e 11f b 12a 12b foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a 20b domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or 21 AKAHIAO NATURE INSTITUTE 83-3281045 X X X X X X X X X X X X X X X X X X X X X X X X X X X X 1KL5X1045 10/11/2022 Attahcment G Form 990 (2021)DAA NoYes Form 990 (2021) Page 4 Part IV Checklist of Required Schedules (continued) 28 a b c 29 30 31 32 33 34 35a 36 37 Was the organization a party to a business transaction with one of the following parties (see the Schedule L, A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If “Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If “Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N, Part I . . . . . . . . . . . . . . . . . . . Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III, or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . 37 36 35a 34 33 32 31 30 29 28a 28b 28c 22 23 24a 24b 24c 24d 25a 25b 26 27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain an escrow account other than a refunding escrow at any time during the year Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . through 24d and complete Schedule K. If “No,” go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than organization's current and former officers, directors, trustees, key employees, and highest compensated Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on 27 26 b 25a d c b 24a 23 22 Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . employees? If "Yes," complete Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . persons? If “Yes,” complete Schedule L, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part IV, instructions for applicable filing thresholds, conditions, and exceptions): 38 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 3819? Note: All Form 990 filers are required to complete Schedule O. b controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35b controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if Schedule O contains a response or note to any line in this Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 1a 1creportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization comply with backup withholding rules for reportable payments to vendors and Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . . . . . c b 1a NoYes Part V Statements Regarding Other IRS Filings and Tax Compliance member, or to a 35% controlled entity (including an employee thereof) or family member of any of these AKAHIAO NATURE INSTITUTE 83-3281045 X X X X X X X X X X X X X X X X X X X X 0 0 X 1KL5X1045 10/11/2022 Statements Regarding Other IRS Filings and Tax Compliance (continued)Part V Page 5Form 990 (2021) Yes No DAA Form 990 (2021) 2a b 3a b 4a b 5a b Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return . . . . . . . . . If at least one is reported on line 2a, did the organization file all required federal employment tax returns? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions. Did the organization have unrelated business gross income of $1,000 or more during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the name of the foreign country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . c 6a b 7 a b c d e f g h 8 9 a b 10 a b 11 a b 12a b If “Yes” to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Does the organization have annual gross receipts that are normally greater than $100,000, and did the If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods If “Yes,” did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” indicate the number of Forms 8282 filed during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . . . . . . . . . If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . . . . . Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities . . . . . . . . . . . . . Section 501(c)(12) organizations. Enter: Gross income from members or shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the amount of tax-exempt interest received or accrued during the year . . . . . . . . . . . . . . . 2b 3a 3b 4a 5a 5b 5c 6a 6b 7a 7b 7c 7e 7f 7g 7h 8 9a 9b 12a 7d 10a 10b 11a 11b 12b 2a . and services provided to the payor? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organization solicit any contributions that were not tax deductible as charitable contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13aa 13 Section 501(c)(29) qualified nonprofit health insurance issuers. b Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount of reserves on hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c 13c 13b 14a 14bb 14a Did the organization receive any payments for indoor tanning services during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . . . . . . . . . . . . . . If “Yes,” see instructions and file Form 4720, Schedule N. 16 If “Yes,” complete Form 4720, Schedule O. 17 17 Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete Form 6069. AKAHIAO NATURE INSTITUTE 83-3281045 3 X X X X X X X X X 1KL5X1045 10/11/2022 AttAttachemtachment B: Section C. Disclosure 1b 1a 2 Form 990 (2021)DAA NoYes Form 990 (2021) Page 6 Part VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Section A. Governing Body and Management 1a b 2 3 4 5 6 7a b 8 a b 9 10a 11a Enter the number of voting members of the governing body at the end of the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the number of voting members included on line 1a, above, who are independent . . . . . . . . . . . . . . . . . . . . . . . . . . Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? . . . . . . . . . . . . . . . . . . Did the organization become aware during the year of a significant diversion of the organization’s assets? . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Are any governance decisions of the organization reserved to (or subject to approval by) members, Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have local chapters, branches, or affiliates? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . . . . . . Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5 6 7a 7b 8a 8b 9 10a 11a Yes No 12a b c 13 14 15 a b 16a b Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Did the organization have a written conflict of interest policy? If “No,” go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . . . Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe on Schedule O how this was done . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written document retention and destruction policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization’s CEO, Executive Director, or top management official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a 12b 12c 13 14 15a 15b 16a 16b 17 18 19 20 List the states with which a copy of this Form 990 is required to be filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c) (3)s only) available for public inspection. Indicate how you made these available. Check all that apply. Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records Own website Another's website Upon request Check if Schedule O contains a response or note to any line in this Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 10b b Describe on Schedule O the process, if any, used by the organization to review this Form 990. stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Other (explain on Schedule O) AKAHIAO NATURE INSTITUTE 83-3281045 5 5 X X X X X X X X X X X X X X X X X X NONE X JULIE ROGERS 72-3667 MAMALAHOA HIGHWAY KAILUA-KONA HI 96740 808-781-4563 1KL5X1045 10/11/2022 from the related organizations compensation Section A. Independent Contractors Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, andPart VII Page 7Form 990 (2021) DAA Form 990 (2021) Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the1a List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees, if any. See instructions for definition of "key employee." who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (A) (B) (C) (D) (E) (F) Name and title Position from related compensation Reportable organizations (W-2/ 1099-MISC/ Reportable of other Estimated amount organization and compensationfrom the organization (W-2/ 1099-MISC/ Individual trustee or director employee Highest compensated Institutional trustee Officer Key employee Former • organization's tax year. List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)• • • • Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organizations below per week hours for Average hours related (list any dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) officer and a director/trustee) box, unless person is both an (do not check more than one . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1099-NEC) 1099-NEC) AKAHIAO NATURE INSTITUTE 83-3281045 JEFFREY FUCHS VICE PRESIDENT 20.00 0.00 X 31,600 0 0 TOMOYO NONAKA BOARD MEMBER 1.00 0.00 X 0 0 0 SOPHIE HALLIDAY SECRETARY 1.00 0.00 X 0 0 0 ROBERT LANDAU PRESIDENT 1.00 0.00 X 0 0 0 AKEMI ROGERS TREASURER 1.00 0.00 X 0 0 0 1KL5X1045 10/11/2022 Form 990 (2021)DAA Form 990 (2021) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) d Total (add lines 1b and 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 3 4 5 Yes No 5 4 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization (A) Name and business address Description of services (B) (C) Compensation Individual trustee or director Institutional trustee Officer Key employee employee Former Highest compensated (C) Total from continuation sheets to Part VII, Section A . . . . . . . . . .c 1b Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (do not check more than one box, unless person is both an officer and a director/trustee) Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dotted line) (list any related hours Average hours for per week below organizations 1099-MISC/ organization (W-2/ from the compensation organization and Estimated amount of other Reportable 1099-MISC/ organizations (W-2/ Reportable compensation from related Name and title (F)(E)(D)(B)(A) compensation related organizations from the 1099-NEC) 1099-NEC) AKAHIAO NATURE INSTITUTE 83-3281045 31,600 31,600 0 X X X 0 1KL5X1045 10/11/2022 Form 990 (2021) DAA Form 990 (2021) Page 9 Part VIII Statement of Revenue (A) (B) (C) (D) Total revenue Related or exempt Unrelated Revenue excluded function revenue business revenue from tax under sections 512-514 1a b c d e f g h Federated campaigns . . . . . . . . . . . . . . . Membership dues . . . . . . . . . . . . . . . . . . . Fundraising events . . . . . . . . . . . . . . . . . . Related organizations . . . . . . . . . . . . . . . Government grants (contributions) . . . . . . . . . . . . All other contributions, gifts, grants, and similar amounts not included above . . . . . . . . Noncash contributions included in Total. Add lines 1a–1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1b 1c 1d 1e 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a g f e d c b All other program service revenue . . . . . . . . . . . . . . . . . . . $ Total. Add lines 2a–2f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions, Gifts, Grants and Other Similar Amounts Program Service 3 4 5 6a b c d Investment income (including dividends, interest, and other similar amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income from investment of tax-exempt bond proceeds . . . . . . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross rents Less: rental expenses Rental inc. or (loss) Net rental income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code (i) Real (ii) Personal (ii) Other(i) Securities d c b 7a Gross amount from sales of assets other than inventory Less: cost or other basis and sales exps. Gain or (loss) Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a b c Gross income from fundraising events (not including of contributions reported on line 1c). See Part IV, line 18 . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . Less: direct expenses . . . . . . . . . . . . . . . Net income or (loss) from fundraising events . . . . . . . . . . . . . . . . Gross income from gaming activities. See Part IV, line 19 . . . . . . . Less: direct expenses . . . . . . . . . . . . . . . Net income or (loss) from gaming activities . . . . . . . . . . . . . . . . . . Gross sales of inventory, less returns and allowances . . . . . . . . . Less: cost of goods sold . . . . . . . Net income or (loss) from sales of inventory . . . . . . . . . . . . . . . . . 11a b c d e Total revenue. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 9a b b c c 12 All other revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total. Add lines 11a–11d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code Miscellaneous Other Revenue Check if Schedule O contains a response or note to any line in this Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Revenue 1g 6a 6b 6c 7a 7b 7c 8a 8b 9a 9b 10a 10b lines 1a-1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 9,852 250 9,852 PROGRAM SERVICE REVENUE 73,202 73,202 73,202 83,054 73,202 0 0 1KL5X1045 10/11/2022 Statement of Functional ExpensesPart IX Page 10Form 990 (2021) DAA Form 990 (2021) Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Do no t include amoun t s repor t ed on lines 6b , 7b , 8b , 9b , and 10b o f Par t V III. 1 2 3 4 5 6 7 8 9 10 11 a b c d e f g 12 13 14 15 16 17 18 19 20 21 22 23 24 a b c d e 25 26 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 . . . . . . . . . . . Grants and other assistance to domestic individuals. See Part IV, line 22 . . . . . . . . . . . . . Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 . . . Benefits paid to or for members . . . . . . . . . . . . . Compensation of current officers, directors, trustees, and key employees . . . . . . . . . . . . . . . . Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . . . . . . . . Other salaries and wages . . . . . . . . . . . . . . . . . . . Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Other employee benefits . . . . . . . . . . . . . . . . . . . . Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fees for services (nonemployees): Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Legal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lobbying . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Professional fundraising services. See Part IV, line 17 Investment management fees . . . . . . . . . . . . . . . Other. (If line 11g amount exceeds 10% of line 25, column Advertising and promotion . . . . . . . . . . . . . . . . . . . Office expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information technology . . . . . . . . . . . . . . . . . . . . . . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Occupancy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Travel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments of travel or entertainment expenses for any federal, state, or local public officials Conferences, conventions, and meetings . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments to affiliates . . . . . . . . . . . . . . . . . . . . . . . . Depreciation, depletion, and amortization . . . Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other expenses. Itemize expenses not covered above (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) All other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . Total functional expenses. Add lines 1 through 24e . . . . . fundraising solicitation. Check here if organization reported in column (B) joint costs from a combined educational campaign and following SOP 98-2 (ASC 958-720) . . . . . . . . . . . . . . . (A) (B) (C) (D) Total expenses Program service Management and general expensesexpenses Fundraising expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if Schedule O contains a response or note to any line in this Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint costs. Complete this line only if the (A) amount, list line 11g expenses on Schedule O.) . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X 100,228 100,228 18,523 18,523 9,196 9,196 20,481 20,481 5,409 5,409 4,661 4,661 690 690 2,585 2,585 PAYROLL PROCESSING FEES 713 713 PROFESSIONAL DEVELOPMENT 198 198 MISCELLANEOUS 106 106 162,790 149,422 13,368 0 1KL5X1045 10/11/2022 Form 990 (2021) DAA Form 990 (2021) Page 11 Part X Balance Sheet (A) (B) Beginning of year End of year 1 2 3 4 5 6 7 8 9 10a b 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 22 21 20 19 18 17 16 15 14 13 12 11 10c 9 8 7 6 5 4 3 2 1 29 28 27 26 25 24 23 33 32 31 30 Cash—non-interest-bearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Savings and temporary cash investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pledges and grants receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventories for sale or use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prepaid expenses and deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Land, buildings, and equipment: cost or other Less: accumulated depreciation . . . . . . . . . . . . . . . . . . . . . . . Investments—publicly traded securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments—other securities. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments—program-related. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total assets. Add lines 1 through 15 (must equal line 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grants payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Escrow or custodial account liability. Complete Part IV of Schedule D . . . . . . . . . . . . . . . . . . Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . . . . . . . . . Unsecured notes and loans payable to unrelated third parties . . . . . . . . . . . . . . . . . . . . . . . . . . . Other liabilities (including federal income tax, payables to related third Total liabilities. Add lines 17 through 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets with donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and complete lines 29 through 33. Organizations that do not follow FASB ASC 958, check here Capital stock or trust principal, or current funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paid-in or capital surplus, or land, building, or equipment fund . . . . . . . . . . . . . . . . . . . . . . . . . . Retained earnings, endowment, accumulated income, or other funds . . . . . . . . . . . . . . . . . . . Total net assets or fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities and net assets/fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assets Liabilities Net Assets or Fund Balances 10a 10b controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . basis. Complete Part VI of Schedule D . . . . . . . . . . . . . . . . of Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . parties, and other liabilities not included on lines 17-24). Complete Part X Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 123,874 43,888 123,874 43,888 250 250 0 X 123,624 43,888 123,624 43,888 123,874 43,888 1KL5X1045 10/11/2022 OtherAccrualCash 3b 3a 2c 2b 2a NoYes If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the Single Audit Act and OMB Circular A-133? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the the audit, review, or compilation of its financial statements and selection of an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of Were the organization's financial statements audited by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting method used to prepare the Form 990: b 3a c b 2a 1 Part XII Financial Statements and Reporting Page 12Form 990 (2021) DAA Form 990 (2021) If the organization changed its method of accounting from a prior year or checked “Other,” explain on Schedule O. If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of Net AssetsPart XI Check if Schedule O contains a response or note to any line in this Part XI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Total revenue (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total expenses (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 2 3 4 9 10 Check if Schedule O contains a response or note to any line in this Part XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other changes in net assets or fund balances (explain on Schedule O) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 5 6 7 88 7 9 10 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Both consolidated and separate basisConsolidated basisSeparate basis separate basis, consolidated basis, or both: If "Yes," check a box below to indicate whether the financial statements for the year were audited on a AKAHIAO NATURE INSTITUTE 83-3281045 83,054 162,790 -79,736 123,624 43,888 X X X X 1KL5X1045 10/11/2022 Employer identification number DAA Name of the organization Internal Revenue Service Department of the Treasury OMB No. 1545-0047 For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Attach to Form 990 or Form 990-EZ. Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. (Form 990) Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I SCHEDULE A Public Charity Status and Public Support 2021 (i) Name of supported Open to Public Inspection The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 2 3 4 5 6 7 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)8 10 An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 12 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a b c that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness d e f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provide the following information about the supported organization(s).g organization (ii) EIN (iii) Type of organization (described on lines 1–10 document? listed in your governing (iv) Is the organization Yes No (v) Amount of monetary support (see Total Schedule A (Form 990) 2021 Go to www . irs . gov/Form990 for instructions and the latest information. above (see instructions)) (E) (D) (C) (B) (A) Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, organization(s). You must complete Part IV, Sections A and C. Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving supporting organization. You must complete Part IV, Sections A and B. instructions) instructions) other support (see (vi) Amount of 9 An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X 1KL5X1045 10/11/2022 (Explain in Part VI.) . . . . . . . . . . . . . . . . . . . . . governmental unit or publicly Section A. Public Support Total support. Add lines 7 through 10 loss from the sale of capital assets Other income. Do not include gain or is regularly carried on . . . . . . . . . . . . . . . . . . . activities, whether or not the business Net income from unrelated business rents, royalties, and income from payments received on securities loans, Gross income from interest, dividends, line 1 that exceeds 2% of the amount supported organization) included on each person (other than a The portion of total contributions by Total. Add lines 1 through 3 . . . . . . . . . . . . The value of services or facilities to or expended on its behalf . . . . . . . . . . . . organization's benefit and either paid Tax revenues levied for the First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gross receipts from related activities, etc. (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amounts from line 4 . . . . . . . . . . . . . . . . . . . . . Public support. Subtract line 5 from line 4 . . include any "unusual grants.") . . . . . . . . . . membership fees received. (Do not Gifts, grants, contributions, and Page 2Schedule A (Form 990) 2021 13 12 11 9 8 6 4 3 2 1 (e) 2021(d) 2020(c) 2019(b) 2018(a) 2017 (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)Part II Calendar year (or fiscal year beginning in) (f) Total furnished by a governmental unit to the organization without charge . . . . . . . . . . . . . 5 Section B. Total Support 7 similar sources . . . . . . . . . . . . . . . . . . . . . . . . . . 10 organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage 12 14 Public support percentage for 2021 (line 6, column (f) divided by line 11, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public support percentage from 2020 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 16a 33 1/3% support test—2021. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33 1/3% support test—2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is17a 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported b 10%-facts-and-circumstances test—2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see 14 15 % % DAA Schedule A (Form 990) 2021 Calendar year (or fiscal year beginning in) (f) Total Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) (a) 2017 shown on line 11, column (f) . . . . . . . . . . . . organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) 2018 (c) 2019 (d) 2020 (e) 2021 AKAHIAO NATURE INSTITUTE 83-3281045 9,852 9,852 9,852 9,852 9,852 9,852 9,852 9,852 71,252 100.00 X 1KL5X1045 10/11/2022 Section B. Total Support unrelated trade or business under section 513 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. 1 2 3 6 8 Schedule A (Form 990) 2021 Page 3 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . . . . . . Public support. (Subtract line 7c from Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the Gross receipts from activities that are not an Total. Add lines 1 through 5 . . . . . . . . . . . . Section A. Public Support organization’s tax-exempt purpose . . . . . . . . . . Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf . . . . . . . . . . . . organization without charge . . . . . . . . . . . . . furnished by a governmental unit to the 5 The value of services or facilities Amounts included on lines 1, 2, and 37a received from disqualified persons . . . . . . Amounts included on lines 2 and 3b received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year . . . c Add lines 7a and 7b . . . . . . . . . . . . . . . . . . . . . Amounts from line 6 . . . . . . . . . . . . . . . . . . . . .9 royalties, and income from similar sources . . . payments received on securities loans, rents, 10a Gross income from interest, dividends, Unrelated business taxable income (lessb section 511 taxes) from businesses acquired after June 30, 1975 . . . . . . . . . . . . c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on . . . . (Explain in Part VI.) . . . . . . . . . . . . . . . . . . . . . loss from the sale of capital assets 12 Other income. Do not include gain or Total support. (Add lines 9, 10c, 11,13 14 First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage from 2020 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Public support percentage for 2021 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Section D. Computation of Investment Income Percentage 18 Investment income percentage for 2021 (line 10c, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 Investment income percentage from 2020 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . 33 1/3% support tests—2021. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line19a b 33 1/3% support tests—2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . % % 16 15 17 18 % % DAA Schedule A (Form 990) 2021 (f) Total(a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total line 6.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calendar year (or fiscal year beginning in) Calendar year (or fiscal year beginning in) and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If the organization fails to qualify under the tests listed below, please complete Part II.) (e) 2021(d) 2020(c) 2019(b) 2018(a) 2017 AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 DAA Schedule A (Form 990) 2021 Part IV Supporting Organizations Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Schedule A (Form 990) 2021 Page 4 Section A. All Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If "No," describe in Par t V I how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Par t V I how the organization determined that the supported organization was described in section 509(a)(1) or (2). 1 2 3a b c 4a b c 5a b c 6 7 8 9a b c 10a b Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below. Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Par t V I when and how the organization made the determination. Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Par t V I what controls the organization put in place to ensure such use. Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes," and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in Par t V I how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Par t V I what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer lines 5b and 5c below (if applicable). Also, provide detail in Par t V I, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Substitutions only. Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If "Yes," provide detail in Par t V I. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990). Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If "Yes," complete Part I of Schedule L (Form 990). Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Par t V I. Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," provide detail in Par t V I. Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Par t V I. Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line 10b below. Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Yes No 1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 10a 10b AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 DAA Schedule A (Form 990) 2021 Part IV Supporting Organizations (continued) Schedule A (Form 990) 2021 Page 5 NoYes 2 1 supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported directors, or trustees at all times during the tax year? If “No,” describe in Par t V I how the supported organization(s) more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s officers, Section B. Type I Supporting Organizations 11 c b a Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? A family member of a person described on line 11a above? provide detail in Par t V I. 11a 11b 11c Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Par t V I how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. Section C. Type II Supporting Organizations Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If "No," describe in Par t V I how control 1 or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax 1 year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported2 the organization maintained a close and continuous working relationship with the supported organization(s). organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Par t V I how supported organizations played in this regard. income or assets at all times during the tax year? If "Yes," describe in Par t V I the role the organization’s 3 a significant voice in the organization’s investment policies and in directing the use of the organization’s By reason of the relationship described on line 2, above, did the organization’s supported organizations have Section E. Type III Functionally Integrated Supporting Organizations 3 2 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year ( s e e i n s t ruc t ions ). The organization satisfied the Activities Test. Complete line 2 below. The organization is the parent of each of its supported organizations. Complete line 3 below. The organization supported a governmental entity. Describe in Par t V I how you supported a governmental entity (see instructions). Activities Test. Answer lines 2a and 2b below . a b a c b a b Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Par t V I iden t i f y t hose suppor t ed organiza t ions and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. Did the activities described on line 2a, above, constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Par t V I the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement. Parent of Supported Organizations. Answer lines 3a and 3b below . Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? If “Yes” or “No,” provide details in Par t V I. Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If "Yes," describe in Par t V I the role played by the organization in this regard. Yes No 1 2 1 NoYes Yes No 1 2 3 NoYes 2a 2b 3a 3b A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c, AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 DAA Schedule A (Form 990) 2021 Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Schedule A (Form 990) 2021 Page 6 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Par t V I ). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. 1 2 3 4 5 6 7 8 1 Section A – Adjusted Net Income Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3. Depreciation and depletion Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) Other expenses (see instructions) Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) Section B – Minimum Asset Amount Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a b c d e Average monthly value of securities Average monthly cash balances Fair market value of other non-exempt-use assets Total (add lines 1a, 1b, and 1c) Discount claimed for blockage or other factors (explain in detail in Par t V I ): 8 7 6 5 4 3 2 Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d. Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by 0.035. Recoveries of prior-year distributions Minimum Asset Amount (add line 7 to line 6) Section C – Distributable Amount 7 6 5 4 3 2 1 Adjusted net income for prior year (from Section A, line 8, column A) Enter 0.85 of line 1. Minimum asset amount for prior year (from Section B, line 8, column A) Enter greater of line 2 or line 3. Income tax imposed in prior year Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). (see instructions). Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization 8 7 6 5 4 3 2 1 (A) Prior Year (B) Current Year (optional) (optional) (B) Current Year(A) Prior Year 1a 1b 1c 1d 2 3 4 5 6 7 8 3 2 1 6 5 4 Current Year AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 Page 7Schedule A (Form 990) 2021 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Schedule A (Form 990) 2021 DAA Section D – Distributions Current Year 1 2 3 4 5 6 7 8 9 10 Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to acquire exempt-use assets Qualified set-aside amounts (prior IRS approval required—provide details in Par t V I ) Other distributions (describe in Par t V I ). See instructions. Total annual distributions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responsive (provide details in Par t V I ). See instructions. Distributable amount for 2021 from Section C, line 6 Line 8 amount divided by line 9 amount Section E – Distribution Allocations (see instructions) Excess Distributions (i) (ii) Underdistributions Pre-2021 (iii) Distributable Amount for 2021 8 7 6 5 4 3 2 1 a b c d e f g h i j a b c a b c d e Distributable amount for 2021 from Section C, line 6 Underdistributions, if any, for years prior to 2021 (reasonable cause required–explain in Par t V I ). See Excess distributions carryover, if any, to 2021 From 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total of lines 3a through 3e Applied to underdistributions of prior years Applied to 2021 distributable amount Carryover from 2016 not applied (see instructions) Remainder. Subtract lines 3g, 3h, and 3i from line 3f. Distributions for 2021 from Section D, line 7: $ Applied to underdistributions of prior years Applied to 2021 distributable amount Remainder. Subtract lines 4a and 4b from line 4. Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Par t V I . See instructions. Remaining underdistributions for 2021 Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Par t V I . See instructions. Excess distributions carryover to 2022. Add lines 3j and 4c. Breakdown of line 7: Excess from 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . From 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . From 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions. From 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . From 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 Page 8Schedule A (Form 990) 2021 III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; PartPart VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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Schedule A (Form 990) 2021DAA B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 10/11/2022 Form 990 or 990-EZ or to provide any additional information. Employer identification numberName of the organization Internal Revenue Service Department of the Treasury OMB No. 1545-0047 Complete to provide information for responses to specific questions on(Form 990) SCHEDULE O Supplemental Information to Form 990 or 990-EZ 2021 Open to Public Inspection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990) 2021 DAA Attach to Form 990 or Form 990-EZ. Go to www . irs . gov/Form990 for the latest information. AKAHIAO NATURE INSTITUTE 83-3281045 FORM 990 - ORGANIZATION'S MISSION EXPLORE THE WORLD WITH A SENSE OF WONDER; DISCOVER THE HIDDEN PATHWAYS, THE UNWRITTEN HISTORIES, YOUR OWN PERSONAL STORY AND A WORLD OF NEW POSSIBILITIES; INNOVATE WITH CREATIVE EXCELLECE TO BUILD MODELS OF A BETTER WORLD AND INTEGRATE LIFE, LEARNING, COMMUNITIES AND A SENSE OF PLACE INTO A PURPOSEFUL EXISTENCE. FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G - OTHER FEES FOR SERVICES DESCRIPTION TOT/PROG SERVICE MGT & GENERAL FUNDRAISING DIRECT PROGRAM - CONTRACTOR $ 20,481 $ 0 $ 0 1KL5X1045 10/11/2022 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . . . . . . . . Gross receipts Check if applicable: For the 2022 calendar year, or tax year beginning Application pending City or town, state or province, country, and ZIP or foreign postal code Amended return terminated Room/suiteNumber and street (or P.O. box if mail is not delivered to street address) Initial return Name change Address change Name of organization Go to www . irs . gov/Form990 for instructions and the latest information.Internal Revenue Service Department of the Treasury OMB No. 1545-0047 Form Telephone numberE Employer identification numberDCB , and endingA Open to PublicDo not enter social security numbers on this form as it may be made public. Return of Organization Exempt From Income Tax 2022990 Inspection Doing business as G $ F Name and address of principal officer: H(a) H(b) H(c) Is this a group return for subordinates? Are all subordinates included? If "No," attach a list. See instructions Group exemption number Yes No NoYes I J K Tax-exempt status: Website: Form of organization: 501(c) 4947(a)(1) or 527 ( ) (insert no.) Corporation Trust Association Other L Year of formation: M State of legal domicile: SummaryPart I 1 2 3 4 5 6 7a b Briefly describe the organization's mission or most significant activities: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check this box Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of independent voting members of the governing body (Part VI, line 1b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals employed in calendar year 2022 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total unrelated business revenue from Part VIII, column (C), line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b 7a 6 5 4 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . if the organization discontinued its operations or disposed of more than 25% of its net assets. 8 9 10 11 12 Contributions and grants (Part VIII, line 1h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Program service revenue (Part VIII, line 2g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) . . . . . . . . . . . . . . . . . . . . . . . . Total revenue – add lines 8 through 11 (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . Prior Year Current Year 13 14 15 16a b 17 18 19 Grants and similar amounts paid (Part IX, column (A), lines 1–3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Benefits paid to or for members (Part IX, column (A), line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) . . . . . . . . . . . . Professional fundraising fees (Part IX, column (A), line 11e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total fundraising expenses (Part IX, column (D), line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue less expenses. Subtract line 18 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 22 Beginning of Current Year End of Year Total assets (Part X, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances. Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DAA Form 990 (2022) Sign Here Paid Preparer Use Only Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer Date Type or print name and title CheckPreparer's signature Date PTIN self-employed Firm's name Firm's EIN Firm's address Phone no. For Paperwork Reduction Act Notice, see the separate instructions. Part II Signature Block May the IRS discuss this return with the preparer shown above? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No Yes Activities & Governance Revenue Expenses Net Assets or Fund Balances 501(c)(3) ifPrint/Type preparer's name Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Final return/ AKAHIAO NATURE INSTITUTE 1555 KAPIOLANI BOULEVARD #1703 HONOLULU HI 96814 83-3281045 ROBERT LANDAU 46-137 HUMU STREET KANEOHE HI 96744 325,935 X X AKAHIAO.ORG X SEE SCHEDULE O 4 4 3 0 0 0 9,852 250,000 73,202 75,935 0 0 83,054 325,935 0 0 127,947 138,869 0 0 34,843 29,894 162,790 168,763 -79,736 157,172 43,888 197,409 0 0 43,888 197,409 ROBERT LANDAU PRESIDENT FREDERIC N. PIGOTT FREDERIC N. PIGOTT 07/28/23 X P00027665 TAX ASSOCIATES 42-1470431 75-5656 KUAKINI HWY STE 302 KAILUA KONA, HI 96740 808-331-8555 X 1KL5X1045 07/28/2023 Form 990 (2022) Page 2 Part III Statement of Program Service Accomplishments 1 Briefly describe the organization's mission: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization undertake any significant program services during the year which were not listed on the2 prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these new services on Schedule O. 3 4 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these changes on Schedule O. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: . . . . . . . . . ) (Expenses $ . . . . . . . . . . . . . . . . . . . . . . . . . . . including grants of $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) (Revenue $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . )$ . . . . . . . . . . . . . . . . . . . . . . . . . .(Revenue)$ . . . . . . . . . . . . . . . . . . . . . . . . . .including grants of$ . . . . . . . . . . . . . . . . . . . . . . . . . . .) (Expenses(Code: . . . . . . . . .4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c (Code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . including grants of $ . . . . . . . . . . . . . . . . . . . . . . . . . . )) (Expenses $ . . . . . . . . . . . . . . . . . . . . . . . . . . ) (Revenue . 4d Other program services (Describe on Schedule O.) (Revenue ) $(Expenses )$including grants of$ 4e Total program service expenses Form 990 (2022)DAA NoYes Yes No Check if Schedule O contains a response or note to any line in this Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X SEE SCHEDULE O X X 164,876 75,935 MULIPLE PROGRAMS THAT STRIVE TO MEET THE HOLISTIC NEEDS OF EVERY CHILD TO LIVE A PURPOSEFUL LIFE, ENGAGED IN MATTERS OF SUSTAINABLE PRESENT AND TOMORROW. N/A N/A 164,876 1KL5X1045 07/28/2023 1 Checklist of Required SchedulesPart IV Page 3Form 990 (2022) 2 3 4 5 6 7 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization required to complete Schedule B, Schedule of Contributors? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 10 11 12a 13 14a b 15 16 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,” complete Schedule D, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization, directly or through a related organization, hold assets in donor-restricted endowments If the organization's answer to any of the following questions is “Yes,” then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable. Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain an office, employees, or agents outside of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 19 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Did the organization report more than $15,000 total of fundraising event gross income and contributions on Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? Yes No 19 18 17 16 15 14b 14a 13 10 9 8 7 6 5 4 3 2 1 DAA Form 990 (2022) or in quasi endowments? If “Yes,” complete Schedule D, Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for investments—other securities in Part X, line 12, that is 5% or more Did the organization report an amount for investments—program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . reported in Part X, line 16? If "Yes," complete Schedule D, Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X . . . . . . . . . . . . . . . . . . . Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X . . . . . . . . . . . . . . . . "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional . . . . . . . . . . . . . . . . . . . Was the organization included in consolidated, independent audited financial statements for the tax year? If Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Schedule G, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a b c d e f 11a 11b 11c 11d 11e 11f b 12a 12b foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a 20b domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or 21 AKAHIAO NATURE INSTITUTE 83-3281045 X X X X X X X X X X X X X X X X X X X X X X X X X X X X 1KL5X1045 07/28/2023 Form 990 (2022)DAA NoYes Form 990 (2022) Page 4 Part IV Checklist of Required Schedules (continued) 28 a b c 29 30 31 32 33 34 35a 36 37 Was the organization a party to a business transaction with one of the following parties (see the Schedule L, A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If “Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If “Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N, Part I . . . . . . . . . . . . . . . . . . . Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III, or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . 37 36 35a 34 33 32 31 30 29 28a 28b 28c 22 23 24a 24b 24c 24d 25a 25b 26 27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization maintain an escrow account other than a refunding escrow at any time during the year Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . through 24d and complete Schedule K. If “No,” go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than organization's current and former officers, directors, trustees, key employees, and highest compensated Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on 27 26 b 25a d c b 24a 23 22 Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . employees? If "Yes," complete Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . persons? If “Yes,” complete Schedule L, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part IV, instructions for applicable filing thresholds, conditions, and exceptions): 38 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 3819? Note: All Form 990 filers are required to complete Schedule O. b controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35b controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if Schedule O contains a response or note to any line in this Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 1a 1creportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization comply with backup withholding rules for reportable payments to vendors and Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . . . . . . . . . . . c b 1a NoYes Part V Statements Regarding Other IRS Filings and Tax Compliance member, or to a 35% controlled entity (including an employee thereof) or family member of any of these AKAHIAO NATURE INSTITUTE 83-3281045 X X X X X X X X X X X X X X X X X X X X 1 0 X 1KL5X1045 07/28/2023 Statements Regarding Other IRS Filings and Tax Compliance (continued)Part V Page 5Form 990 (2022) Yes No DAA Form 990 (2022) 2a b 3a b 4a b 5a b Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return . . . . . . . . . If at least one is reported on line 2a, did the organization file all required federal employment tax returns? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have unrelated business gross income of $1,000 or more during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the name of the foreign country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . c 6a b 7 a b c d e f g h 8 9 a b 10 a b 11 a b 12a b If “Yes” to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Does the organization have annual gross receipts that are normally greater than $100,000, and did the If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods If “Yes,” did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” indicate the number of Forms 8282 filed during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . . . . . . . . . If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . . . . . Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities . . . . . . . . . . . . . Section 501(c)(12) organizations. Enter: Gross income from members or shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the amount of tax-exempt interest received or accrued during the year . . . . . . . . . . . . . . . 2b 3a 3b 4a 5a 5b 5c 6a 6b 7a 7b 7c 7e 7f 7g 7h 8 9a 9b 12a 7d 10a 10b 11a 11b 12b 2a . and services provided to the payor? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organization solicit any contributions that were not tax deductible as charitable contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13aa 13 Section 501(c)(29) qualified nonprofit health insurance issuers. b Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount of reserves on hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c 13c 13b 14a 14bb 14a Did the organization receive any payments for indoor tanning services during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . . . . . . . . . . . . . . If “Yes,” see instructions and file Form 4720, Schedule N. 16 If “Yes,” complete Form 4720, Schedule O. 17 17 Section 501(c)(21) organizations. Did the trust, any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete Form 6069. AKAHIAO NATURE INSTITUTE 83-3281045 3 X X X X X X X X X 1KL5X1045 07/28/2023 Section C. Disclosure 1b 1a 2 Form 990 (2022)DAA NoYes Form 990 (2022) Page 6 Part VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Section A. Governing Body and Management 1a b 2 3 4 5 6 7a b 8 a b 9 10a 11a Enter the number of voting members of the governing body at the end of the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the number of voting members included on line 1a, above, who are independent . . . . . . . . . . . . . . . . . . . . . . . . . . Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? . . . . . . . . . . . . . . . . . . Did the organization become aware during the year of a significant diversion of the organization’s assets? . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Are any governance decisions of the organization reserved to (or subject to approval by) members, Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have local chapters, branches, or affiliates? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . . . . . . Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses on Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5 6 7a 7b 8a 8b 9 10a 11a Yes No 12a b c 13 14 15 a b 16a b Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Did the organization have a written conflict of interest policy? If “No,” go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . . . Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe on Schedule O how this was done . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written document retention and destruction policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization’s CEO, Executive Director, or top management official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a 12b 12c 13 14 15a 15b 16a 16b 17 18 19 20 List the states with which a copy of this Form 990 is required to be filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c) (3)s only) available for public inspection. Indicate how you made these available. Check all that apply. Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records Own website Another's website Upon request Check if Schedule O contains a response or note to any line in this Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 10b b Describe on Schedule O the process, if any, used by the organization to review this Form 990. stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Other (explain on Schedule O) AKAHIAO NATURE INSTITUTE 83-3281045 4 4 X X X X X X X X X X X X X X X X X X NONE X JULIE ROGERS 72-3667 MAMALAHOA HIGHWAY KAILUA-KONA HI 96740 808-781-4563 1KL5X1045 07/28/2023 from the related organizations compensation Section A. Independent Contractors Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, andPart VII Page 7Form 990 (2022) DAA Form 990 (2022) Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the1a List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees, if any. See instructions for definition of "key employee." who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (A) (B) (C) (D) (E) (F) Name and title Position from related compensation Reportable organizations (W-2/ 1099-MISC/ Reportable of other Estimated amount organization and compensationfrom the organization (W-2/ 1099-MISC/ Individual trustee or director employee Highest compensated Institutional trustee Officer Key employee Former • organization's tax year. List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)• • • • Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organizations below per week hours for Average hours related (list any dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) officer and a director/trustee) box, unless person is both an (do not check more than one . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1099-NEC) 1099-NEC) AKAHIAO NATURE INSTITUTE 83-3281045 X TOMOYO NONAKA BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY FUCHS VICE PRESIDENT 1.00 0.00 X 0 0 0 ROBERT LANDAU PRESIDENT 1.00 0.00 X 0 0 0 AKEMI ROGERS TREASURER 1.00 0.00 X 0 0 0 1KL5X1045 07/28/2023 Form 990 (2022)DAA Form 990 (2022) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) d Total (add lines 1b and 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 3 4 5 Yes No 5 4 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization (A) Name and business address Description of services (B) (C) Compensation Individual trustee or director Institutional trustee Officer Key employee employee Former Highest compensated (C) Total from continuation sheets to Part VII, Section A . . . . . . . . . . . . . . .c 1b Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (do not check more than one box, unless person is both an officer and a director/trustee) Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dotted line) (list any related hours Average hours for per week below organizations 1099-MISC/ organization (W-2/ from the compensation organization and Estimated amount of other Reportable 1099-MISC/ organizations (W-2/ Reportable compensation from related Name and title (F)(E)(D)(B)(A) compensation related organizations from the 1099-NEC) 1099-NEC) AKAHIAO NATURE INSTITUTE 83-3281045 0 X X X 0 1KL5X1045 07/28/2023 Form 990 (2022) DAA Form 990 (2022) Page 9 Part VIII Statement of Revenue (A) (B) (C) (D) Total revenue Related or exempt Unrelated Revenue excluded function revenue business revenue from tax under sections 512-514 1a b c d e f g h Federated campaigns . . . . . . . . . . . . . . . Membership dues . . . . . . . . . . . . . . . . . . . Fundraising events . . . . . . . . . . . . . . . . . . Related organizations . . . . . . . . . . . . . . . Government grants (contributions) . . . . . . . . . . . . All other contributions, gifts, grants, and similar amounts not included above . . . . . . . . Noncash contributions included in Total. Add lines 1a–1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1b 1c 1d 1e 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a g f e d c b All other program service revenue . . . . . . . . . . . . . . . . . . . $ Total. Add lines 2a–2f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions, Gifts, Grants and Other Similar Amounts Program Service 3 4 5 6a b c d Investment income (including dividends, interest, and other similar amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income from investment of tax-exempt bond proceeds . . . . . . . . . . . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross rents Less: rental expenses Rental inc. or (loss) Net rental income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code (i) Real (ii) Personal (ii) Other(i) Securities d c b 7a Gross amount from sales of assets other than inventory Less: cost or other basis and sales exps. Gain or (loss) Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a b c Gross income from fundraising events (not including of contributions reported on line 1c). See Part IV, line 18 . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . Less: direct expenses . . . . . . . . . . . . . . . Net income or (loss) from fundraising events . . . . . . . . . . . . . . . . . . . . . Gross income from gaming activities. See Part IV, line 19 . . . . . . . Less: direct expenses . . . . . . . . . . . . . . . Net income or (loss) from gaming activities . . . . . . . . . . . . . . . . . . . . . . . Gross sales of inventory, less returns and allowances . . . . . . . . . Less: cost of goods sold . . . . . . . Net income or (loss) from sales of inventory . . . . . . . . . . . . . . . . . . . . . . 11a b c d e Total revenue. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 9a b b c c 12 All other revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total. Add lines 11a–11d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code MiscellaneousOther Revenue Check if Schedule O contains a response or note to any line in this Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Revenue 1g 6a 6b 6c 7a 7b 7c 8a 8b 9a 9b 10a 10b lines 1a-1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 250,000 250,000 PROGRAM SERVICE REVENUE 75,935 75,935 75,935 325,935 75,935 0 0 1KL5X1045 07/28/2023 Statement of Functional ExpensesPart IX Page 10Form 990 (2022) DAA Form 990 (2022) Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Do no t include amoun t s repor t ed on lines 6b , 7b , 8b , 9b , and 10b o f Par t V III. 1 2 3 4 5 6 7 8 9 10 11 a b c d e f g 12 13 14 15 16 17 18 19 20 21 22 23 24 a b c d e 25 26 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 . . . . . . . . . . . Grants and other assistance to domestic individuals. See Part IV, line 22 . . . . . . . . . . . . . Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 . . . Benefits paid to or for members . . . . . . . . . . . . . Compensation of current officers, directors, trustees, and key employees . . . . . . . . . . . . . . . . Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . . . . . . . . Other salaries and wages . . . . . . . . . . . . . . . . . . . Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Other employee benefits . . . . . . . . . . . . . . . . . . . . Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fees for services (nonemployees): Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Legal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lobbying . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Professional fundraising services. See Part IV, line 17 Investment management fees . . . . . . . . . . . . . . . Other. (If line 11g amount exceeds 10% of line 25, column Advertising and promotion . . . . . . . . . . . . . . . . . . . Office expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information technology . . . . . . . . . . . . . . . . . . . . . . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Occupancy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Travel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments of travel or entertainment expenses for any federal, state, or local public officials Conferences, conventions, and meetings . . . Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments to affiliates . . . . . . . . . . . . . . . . . . . . . . . . Depreciation, depletion, and amortization . . . Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other expenses. Itemize expenses not covered above (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) All other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . Total functional expenses. Add lines 1 through 24e . . . . . fundraising solicitation. Check here if organization reported in column (B) joint costs from a combined educational campaign and following SOP 98-2 (ASC 958-720) . . . . . . . . . . . . . . . (A) (B) (C) (D) Total expenses Program service Management and general expensesexpenses Fundraising expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check if Schedule O contains a response or note to any line in this Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint costs. Complete this line only if the (A) amount, list line 11g expenses on Schedule O.) . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X 98,340 98,340 20,429 20,429 20,100 20,100 1,780 1,780 20,008 20,008 1,652 1,652 648 648 MISCELLANEOUS 2,735 2,735 PAYROLL PROCESSING FEES 1,459 1,459 MEMBERSHIP 843 843 PROFESSIONAL DEVELOPMENT 769 769 168,763 164,876 3,887 0 1KL5X1045 07/28/2023 Form 990 (2022) DAA Form 990 (2022) Page 11 Part X Balance Sheet (A) (B) Beginning of year End of year 1 2 3 4 5 6 7 8 9 10a b 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 22 21 20 19 18 17 16 15 14 13 12 11 10c 9 8 7 6 5 4 3 2 1 29 28 27 26 25 24 23 33 32 31 30 Cash—non-interest-bearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Savings and temporary cash investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pledges and grants receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventories for sale or use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prepaid expenses and deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Land, buildings, and equipment: cost or other Less: accumulated depreciation . . . . . . . . . . . . . . . . . . . . . . . Investments—publicly traded securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments—other securities. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments—program-related. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total assets. Add lines 1 through 15 (must equal line 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grants payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Escrow or custodial account liability. Complete Part IV of Schedule D . . . . . . . . . . . . . . . . . . Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . . . . . . . . . Unsecured notes and loans payable to unrelated third parties . . . . . . . . . . . . . . . . . . . . . . . . . . . Other liabilities (including federal income tax, payables to related third Total liabilities. Add lines 17 through 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets with donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and complete lines 29 through 33. Organizations that do not follow FASB ASC 958, check here Capital stock or trust principal, or current funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paid-in or capital surplus, or land, building, or equipment fund . . . . . . . . . . . . . . . . . . . . . . . . . . Retained earnings, endowment, accumulated income, or other funds . . . . . . . . . . . . . . . . . . . Total net assets or fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities and net assets/fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assets Liabilities Net Assets or Fund Balances 10a 10b controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . basis. Complete Part VI of Schedule D . . . . . . . . . . . . . . . . of Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . parties, and other liabilities not included on lines 17-24). Complete Part X Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 43,888 197,409 43,888 197,409 0 0 X 43,888 197,409 43,888 197,409 43,888 197,409 1KL5X1045 07/28/2023 OtherAccrualCash 3b 3a 2c 2b 2a NoYes If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the Uniform Guidance, 2 C.F.R. Part 200, Subpart F? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the the audit, review, or compilation of its financial statements and selection of an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of Were the organization's financial statements audited by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting method used to prepare the Form 990: b 3a c b 2a 1 Part XII Financial Statements and Reporting Page 12Form 990 (2022) DAA Form 990 (2022) If the organization changed its method of accounting from a prior year or checked “Other,” explain on Schedule O. If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of Net AssetsPart XI Check if Schedule O contains a response or note to any line in this Part XI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Total revenue (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total expenses (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 2 3 4 9 10 Check if Schedule O contains a response or note to any line in this Part XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other changes in net assets or fund balances (explain on Schedule O) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 5 6 7 88 7 9 10 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Both consolidated and separate basisConsolidated basisSeparate basis separate basis, consolidated basis, or both: If "Yes," check a box below to indicate whether the financial statements for the year were audited on a AKAHIAO NATURE INSTITUTE 83-3281045 325,935 168,763 157,172 43,888 -3,651 197,409 X X X X 1KL5X1045 07/28/2023 Employer identification number DAA Name of the organization Internal Revenue Service Department of the Treasury OMB No. 1545-0047 For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Attach to Form 990 or Form 990-EZ. Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.(Form 990) Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I SCHEDULE A Public Charity Status and Public Support 2022 (i) Name of supported Open to Public Inspection The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 2 3 4 5 6 7 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)8 10 An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 12 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a b c that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness d e f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provide the following information about the supported organization(s).g organization (ii) EIN (iii) Type of organization (described on lines 1–10 document? listed in your governing (iv) Is the organization Yes No (v) Amount of monetary support (see Total Schedule A (Form 990) 2022 Go to www . irs . gov/Form990 for instructions and the latest information. above (see instructions)) (E) (D) (C) (B) (A) Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, organization(s). You must complete Part IV, Sections A and C. Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving supporting organization. You must complete Part IV, Sections A and B. instructions) instructions) other support (see (vi) Amount of 9 An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AKAHIAO NATURE INSTITUTE 83-3281045 X 1KL5X1045 07/28/2023 (Explain in Part VI.) . . . . . . . . . . . . . . . . . . . . . governmental unit or publicly Section A. Public Support Total support. Add lines 7 through 10 loss from the sale of capital assets Other income. Do not include gain or is regularly carried on . . . . . . . . . . . . . . . . . . . activities, whether or not the business Net income from unrelated business rents, royalties, and income from payments received on securities loans, Gross income from interest, dividends, line 1 that exceeds 2% of the amount supported organization) included on each person (other than a The portion of total contributions by Total. Add lines 1 through 3 . . . . . . . . . . . . The value of services or facilities to or expended on its behalf . . . . . . . . . . . . organization's benefit and either paid Tax revenues levied for the First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gross receipts from related activities, etc. (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amounts from line 4 . . . . . . . . . . . . . . . . . . . . . Public support. Subtract line 5 from line 4 . . include any "unusual grants.") . . . . . . . . . . membership fees received. (Do not Gifts, grants, contributions, and Page 2Schedule A (Form 990) 2022 13 12 11 9 8 6 4 3 2 1 (e) 2022(d) 2021(c) 2020(b) 2019(a) 2018 (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)Part II Calendar year (or fiscal year beginning in) (f) Total furnished by a governmental unit to the organization without charge . . . . . . . . . . . . . 5 Section B. Total Support 7 similar sources . . . . . . . . . . . . . . . . . . . . . . . . . . 10 organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage 12 14 Public support percentage for 2022 (line 6, column (f) divided by line 11, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public support percentage from 2021 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 16a 33 1/3% support test—2022. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33 1/3% support test—2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is17a 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported b 10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see 14 15 % % DAA Schedule A (Form 990) 2022 Calendar year (or fiscal year beginning in) (f) Total Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) (a) 2018 shown on line 11, column (f) . . . . . . . . . . . . organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) 2019 (c) 2020 (d) 2021 (e) 2022 AKAHIAO NATURE INSTITUTE 83-3281045 250,000 250,000 250,000 250,000 244,803 5,197 250,000 250,000 250,000 147,187 X 1KL5X1045 07/28/2023 Section B. Total Support unrelated trade or business under section 513 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. 1 2 3 6 8 Schedule A (Form 990) 2022 Page 3 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . . . . . . Public support. (Subtract line 7c from Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the Gross receipts from activities that are not an Total. Add lines 1 through 5 . . . . . . . . . . . . Section A. Public Support organization’s tax-exempt purpose . . . . . . . . . . Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf . . . . . . . . . . . . organization without charge . . . . . . . . . . . . . furnished by a governmental unit to the 5 The value of services or facilities Amounts included on lines 1, 2, and 37a received from disqualified persons . . . . . . Amounts included on lines 2 and 3b received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year . . . c Add lines 7a and 7b . . . . . . . . . . . . . . . . . . . . . Amounts from line 6 . . . . . . . . . . . . . . . . . . . . .9 royalties, and income from similar sources . . . payments received on securities loans, rents, 10a Gross income from interest, dividends, Unrelated business taxable income (lessb section 511 taxes) from businesses acquired after June 30, 1975 . . . . . . . . . . . . c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on . . . . (Explain in Part VI.) . . . . . . . . . . . . . . . . . . . . . loss from the sale of capital assets 12 Other income. Do not include gain or Total support. (Add lines 9, 10c, 11,13 14 First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage from 2021 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Public support percentage for 2022 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Section D. Computation of Investment Income Percentage 18 Investment income percentage for 2022 (line 10c, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 Investment income percentage from 2021 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . 33 1/3% support tests—2022. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line19a b 33 1/3% support tests—2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . % % 16 15 17 18 % % DAA Schedule A (Form 990) 2022 (f) Total(a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total line 6.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calendar year (or fiscal year beginning in) Calendar year (or fiscal year beginning in) and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If the organization fails to qualify under the tests listed below, please complete Part II.) (e) 2022(d) 2021(c) 2020(b) 2019(a) 2018 AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 DAA Schedule A (Form 990) 2022 Part IV Supporting Organizations Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Schedule A (Form 990) 2022 Page 4 Section A. All Supporting Organizations (Complete only if you checked a box on line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If "No," describe in Par t V I how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Par t V I how the organization determined that the supported organization was described in section 509(a)(1) or (2). 1 2 3a b c 4a b c 5a b c 6 7 8 9a b c 10a b Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below. Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Par t V I when and how the organization made the determination. Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Par t V I what controls the organization put in place to ensure such use. Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes," and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in Par t V I how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Par t V I what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer lines 5b and 5c below (if applicable). Also, provide detail in Par t V I, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Substitutions only. Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If "Yes," provide detail in Par t V I. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990). Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If "Yes," complete Part I of Schedule L (Form 990). Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Par t V I. Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," provide detail in Par t V I. Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Par t V I. Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line 10b below. Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Yes No 1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 10a 10b AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 DAA Schedule A (Form 990) 2022 Part IV Supporting Organizations (continued) Schedule A (Form 990) 2022 Page 5 NoYes 2 1 supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported directors, or trustees at all times during the tax year? If “No,” describe in Par t V I how the supported organization(s) more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s officers, Section B. Type I Supporting Organizations 11 c b a Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? A family member of a person described on line 11a above? provide detail in Par t V I. 11a 11b 11c Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Par t V I how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. Section C. Type II Supporting Organizations Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If "No," describe in Par t V I how control 1 or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax 1 year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported2 the organization maintained a close and continuous working relationship with the supported organization(s). organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Par t V I how supported organizations played in this regard. income or assets at all times during the tax year? If "Yes," describe in Par t V I the role the organization’s 3 a significant voice in the organization’s investment policies and in directing the use of the organization’s By reason of the relationship described on line 2, above, did the organization’s supported organizations have Section E. Type III Functionally Integrated Supporting Organizations 3 2 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year ( s e e i n s t ruc t ions ). The organization satisfied the Activities Test. Complete line 2 below. The organization is the parent of each of its supported organizations. Complete line 3 below. The organization supported a governmental entity. Describe in Par t V I how you supported a governmental entity (see instructions). Activities Test. Answer lines 2a and 2b below . a b a c b a b Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Par t V I iden t i f y t hose suppor t ed organiza t ions and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. Did the activities described on line 2a, above, constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Par t V I the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement. Parent of Supported Organizations. Answer lines 3a and 3b below . Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? If “Yes” or “No,” provide details in Par t V I. Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If "Yes," describe in Par t V I the role played by the organization in this regard. Yes No 1 2 1 NoYes Yes No 1 2 3 NoYes 2a 2b 3a 3b A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c, AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 DAA Schedule A (Form 990) 2022 Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Schedule A (Form 990) 2022 Page 6 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Par t V I ). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. 1 2 3 4 5 6 7 8 1 Section A – Adjusted Net Income Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3. Depreciation and depletion Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) Other expenses (see instructions) Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) Section B – Minimum Asset Amount Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a b c d e Average monthly value of securities Average monthly cash balances Fair market value of other non-exempt-use assets Total (add lines 1a, 1b, and 1c) Discount claimed for blockage or other factors (explain in detail in Par t V I ): 8 7 6 5 4 3 2 Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d. Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by 0.035. Recoveries of prior-year distributions Minimum Asset Amount (add line 7 to line 6) Section C – Distributable Amount 7 6 5 4 3 2 1 Adjusted net income for prior year (from Section A, line 8, column A) Enter 0.85 of line 1. Minimum asset amount for prior year (from Section B, line 8, column A) Enter greater of line 2 or line 3. Income tax imposed in prior year Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). (see instructions). Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization 8 7 6 5 4 3 2 1 (A) Prior Year (B) Current Year (optional) (optional) (B) Current Year(A) Prior Year 1a 1b 1c 1d 2 3 4 5 6 7 8 3 2 1 6 5 4 Current Year AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 Page 7Schedule A (Form 990) 2022 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Schedule A (Form 990) 2022 DAA Section D – Distributions Current Year 1 2 3 4 5 6 7 8 9 10 Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to acquire exempt-use assets Qualified set-aside amounts (prior IRS approval required—provide details in Par t V I ) Other distributions (describe in Par t V I ). See instructions. Total annual distributions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responsive (provide details in Par t V I ). See instructions. Distributable amount for 2022 from Section C, line 6 Line 8 amount divided by line 9 amount Section E – Distribution Allocations (see instructions) Excess Distributions (i) (ii) Underdistributions Pre-2022 (iii) Distributable Amount for 2022 8 7 6 5 4 3 2 1 a b c d e f g h i j a b c a b c d e Distributable amount for 2022 from Section C, line 6 Underdistributions, if any, for years prior to 2022 (reasonable cause required–explain in Par t V I ). See Excess distributions carryover, if any, to 2022 From 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total of lines 3a through 3e Applied to underdistributions of prior years Applied to 2022 distributable amount Carryover from 2017 not applied (see instructions) Remainder. Subtract lines 3g, 3h, and 3i from line 3f. Distributions for 2022 from Section D, line 7: $ Applied to underdistributions of prior years Applied to 2022 distributable amount Remainder. Subtract lines 4a and 4b from line 4. Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Par t V I. See instructions. Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Par t V I. See instructions. Excess distributions carryover to 2023. Add lines 3j and 4c. Breakdown of line 7: Excess from 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . From 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . From 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . instructions. From 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excess from 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . From 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 9 8 7 6 5 4 3 2 1 AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 Page 8Schedule A (Form 990) 2022 III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; PartPart VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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Schedule A (Form 990) 2022DAA B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) AKAHIAO NATURE INSTITUTE 83-3281045 1KL5X1045 07/28/2023 literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). OMB No. 1545-0047 Department of the Treasury Internal Revenue Service Name of the organization DAA 2022 Schedule of ContributorsSchedule B (Form 990) Attach to Form 990 or Form 990-PF. Employer identification number Organization type (check one): Filers of: Section: General Rule Special Rules Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. Schedule B (Form 990) (2022) instructions. Go to www . irs . gov/Form990 for the latest information. contributor's total contributions. “N/A” in column (b) instead of the contributor name and address), II, and III. AKAHIAO NATURE INSTITUTE 83-3281045 X 3 X 1KL5X1045 07/28/2023 Part I Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Type of contribution Person Payroll Noncash Schedule B (Form 990) (2022) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Complete Part II for noncash contributions.) DAA Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Type of contribution Person Payroll Noncash (a) (b) (c) (d) No. Name, address, and ZIP + 4 Name of organization Employer identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule B (Form 990) (2022) Total contributions Total contributions Total contributions Total contributions Total contributions Page 2 AKAHIAO NATURE INSTITUTE PAGE 1 OF 1 83-3281045 1 AKEMI ROGERS 1555 KAPIOLANI BOULEVARD #1703 HONOLULU HI 96814 250,000 X 1KL5X1045 07/28/2023 Form 990 or 990-EZ or to provide any additional information. Employer identification numberName of the organization Internal Revenue Service Department of the Treasury OMB No. 1545-0047 Complete to provide information for responses to specific questions on(Form 990) SCHEDULE O Supplemental Information to Form 990 or 990-EZ 2022 Open to Public Inspection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990) 2022 DAA Attach to Form 990 or Form 990-EZ. Go to www . irs . gov/Form990 for the latest information. AKAHIAO NATURE INSTITUTE 83-3281045 FORM 990 - ORGANIZATION'S MISSION EXPLORE THE WORLD WITH A SENSE OF WONDER; DISCOVER THE HIDDEN PATHWAYS, THE UNWRITTEN HISTORIES, YOUR OWN PERSONAL STORY AND A WORLD OF NEW POSSIBILITIES; INNOVATE WITH CREATIVE EXCELLECE TO BUILD MODELS OF A BETTER WORLD AND INTEGRATE LIFE, LEARNING, COMMUNITIES AND A SENSE OF PLACE INTO A PURPOSEFUL EXISTENCE. FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G - OTHER FEES FOR SERVICES DESCRIPTION TOT/PROG SERVICE MGT & GENERAL FUNDRAISING DIRECT PROGRAM - CONTRACTOR $ 20,008 $ 0 $ 0 1KL5X1045 07/28/2023 Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/TabulationByVendor_RFP#4576_orgId_1036775.pdf County of Hawaii Tabulation Report RFP #4576 - Early Childcare Initiatives Program Vendor: Collaborative Support Services Inc. Page of 1 1 General Comments: Our proposal does contain proprietary or confidential information so we are not submitting a redacted version. General Attachments: 5.0a Ex Director CV.pdf 5.0b Cert of Good Standing.pdf 5.0c Project Budget.pdf 5.0d Statement on Use of Fed Funds.pdf 5.0e Audited Financial Statements.pdf 5.0f1 FYE21 Form 990.pdf 5.0f2 FYE22 Form 990.pdf 5.0g FYE23-24 Operating Budgets.pdf 5.0h Liability Insurance.pdf 5.0i Certificate of Compliance.pdf ECAS Pahoa Promise Facilitation Proposal to HI County RFP 4576_signed.pdf Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0a Ex Director CV.pdf Kerrie Urosevich, PhD Education Ph.D. Political Science, University of Hawai’i Manoa, 2012. Concentration: Peacebuilding, Systems and Public Policy Graduate Certificate in Conflict Resolution, Spark Matsunaga Institute for Peace, Honolulu, HI, 2005. M.A. International Policy Studies, Monterey Institute of International Studies, 1998. Graduate Certificate in Nonprofit Management, Monterey Institute of International Studies, 1998. B.A, Psychology and B.A. Japanese, Gustavus Adolphus College, St. Peter, MN, 1993. Study Abroad, Kansai Gaidai University, Osaka, Japan, 1992. Languages: Proficient in Japanese language and culture Professional Experience 2016- Current; Executive Director, Early Childhood Action Strategy (ECAS), Collaborative Support Services Inc. Serve as Executive Director of ECAS to a government-nongovernment early childhood system’s building collaborative. 2019-Current; Trainer, SMALLIFY Co-train through a series of SMALLIFY labs on how to take complex challenges and “smallify” them to create innovative solutions, test, evaluate, iterate, and scale. 2019-2024; Hawai`i State Early Learning Board Member 2018- Current; Chair, Hawai`i Early Intervention Coordinating Council 2018-Current; Board Member, Hawai`i Appleseed 2016-Current; Board Member, EPIC `Ohana Inc. 2010-Current; Affiliate Faculty, Spark Matsunaga Institute for Peace and Conflict Resolution 2013-2016; Early Childhood Action Strategy Coordinator, Office of the Governor 2011-2013; Co-Founder, Lead4Tomorrow 2011-2013; Executive Director, Family Hui Hawai`i 2000-2013; Director, Can U Summit Consulting (strategic planning, facilitation, mediation, and evaluation) Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0b Cert of Good Standing.pdf Department of Commerce and Consumer Affairs CERTIFICATE OF GOOD STANDING I, the undersigned Director of Commerce and Consumer Affairs of the State of Hawaii, do hereby certify that COLLABORATIVE SUPPORT SERVICES, INC. was incorporated under the laws of Hawaii on 05/02/2018 ; that it is an existing nonprofit corporation; and that, as far as the records of this Department reveal, has complied with all of the provisions of the Hawaii Nonprofit Corporations Act, regulating domestic nonprofit corporations. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Department of Commerce and Consumer Affairs, at Honolulu, Hawaii. Dated: May 06, 2024 Director of Commerce and Consumer Affairs To check the authenticity of this certificate, please visit: http://hbe.ehawaii.gov/documents/auth enticate.html Authentication Code: 499523-COGS_PDF-291650D2 Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0c Project Budget.pdfECAS Pahoa Promise Budget (Attachment D) (5.14.2024) 5.3 Attachment D: Line Item Budget Early Childhood Initiatives Program Applicant Name: ___________________________________________ Collaborative Support Services Project Name: _______________________ ____________________ Continuing the Management and Convening of the Pāhoa Promise Partnership & Building on this Effort in Conjunction with the Pāhoa Promise Partners and ECRT. Revenue Request Amount $ 399,974 Organization Funds $ Other Partner Funds* $ 55,000 State Funds* $ Other Federal Funds* $ TOTAL REVENUE $ 454,974 Expense Salaries & Benefits $ 300,000 Services & Supplies $ 20,000 Contracts for Service Delivery* $ 40,000 Equipment Purchases* $ 2,750 Other Expenses* $ 37,190 TOTAL EXPENSE $ 399,974 NET $ * Please describe any of the following: Philanthropic support for the Pahoa Promise partnership has been provided by the Stupski Foundation and The Omidyar Group through CSS-ECAS. These funds have provided facilitation, evaluation, and partner support prior to this grant period. The Strive Together Partnership has providedTechnical Support to the project pro bono. Approximately $30,000 in philanthropic funding from the Stupski Foundation and The Omidyar Group, and $25,000 in In-kind support from CSS-ECAS and the Strive Together partnership will help to support project ramp-up and Other Partners: Philanthropic support for the Pahoa Promise partnership has been provided by the Stupski Foundation and The Omidyar Group through CSS-ECAS. These funds have provided facilitation, evaluation, and partner support prior to this grant period. The Strive Together Partnership has providedTechnical Support to the project pro bono. Approximately $30,000 in philanthropic funding from the Stupski Foundation and The Omidyar Group, and $25,000 in In-kind support from CSS-ECAS and the Strive Together partnership will help to support project ramp-up and continuity. State Funding: Federal Funding: Contracts for Service Delivery Equipment Purchases Laptop computer & software Other Expenses Travel [Team inter-island travel; T/A travel to HI Island to participate in end of year summit] Administrative Overhead Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0d Statement on Use of Fed Funds.pdf Certification for Contracts, Grants, Loans, and Cooperative Agreements The undersigned certifies, to the best of his or her knowledge and belief, that: 1. No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. 2. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form-LLL, “Disclosure Form to Report Lobbying,” in accordance with its instructions. 3. The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. The Contractor,___________________ , certifies or affirms the truthfulness and accuracy of each statement of its certification and disclosure, if any. In addition, the Contractor understands and agrees that the provisions of 31 U.S.C. Chap. 38, Administrative Remedies for False Claims and Statements, apply to this certification and disclosure, if any. _______________________________________________ Signature of Contractor’s Authorized Official _________________________________________________ Name and Title of Contractor’s Authorized Official _______________________________ Date Kerrie Urosevich, Executive Director 05.17.2024 Kerrie Urosevich Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0e Audited Financial Statements.pdfMicrosoft Word - 2022_2021 CSS Financial Statements Collaborative Support Services, Inc. Financial Statements December 31, 2022 and 2021 PricewaterhouseCoopers LLP, 405 Howard Street, Suite 600, San Francisco, California 94105 T: (415) 498 5000, www.pwc.com/us Report of Independent Auditors To the Board of Directors of Collaborative Support Services, Inc. Opinion We have audited the accompanying financial statements of Collaborative Support Services, Inc. (the "Company"), which comprise the statements of financial position as of December 31, 2022 and 2021, and the related statements of activities and of cash flows, including the related notes for the years then ended (collectively referred to as the "financial statements"). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2022 and 2021, and the results of its operations and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America (US GAAS). Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to continue as a going concern for one year after the date the financial statements are available to be issued. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with US GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with US GAAS, we: 2 ● Exercise professional judgment and maintain professional skepticism throughout the audit. ● Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. ● Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control. Accordingly, no such opinion is expressed. ● Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. ● Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. September 22, 2023 Collaborative Support Services, Inc. Statements of Financial Position December 31, 2022 and 2021 The accompanying notes are an integral part of these financial statements. 3 2022 2021 Assets Cash 268,648$ 1,486,425 $ Contributions receivable 1,353,562 623,388 Accounts receivable 72,625 8,430 Prepaid expenses 3,647 3,544 Fixed assets, net 10,879 12,828 Security deposits 3,441 4,059 Right of use asset, net 20,296 Total assets 1,733,098$ 2,138,674 $ Liabilities and Net Assets Accounts payable 71,702$ 550,788 $ Grants payable 28,236 84,708 Accrued expenses 252,948 97,519 Due to affiliates - 2,988 Deferred rent - 1,183 Lease liability 20,887 Total liabilities 373,773 737,186 Net assets without donor restrictions 134,619 192,781 Net assets with donor restrictions 1,224,706 1,208,707 Total net assets 1,359,325 1,401,488 Total liabilities and net assets 1,733,098$ 2,138,674 $ Collaborative Support Services, Inc. Statements of Activities Years Ended December 31, 2022 and 2021 The accompanying notes are an integral part of these financial statements. 4 2022 2021 Revenues and support without donor restrictions Contributions in-kind 77,300$ 55,000 $ Consulting income 120,886 228,551 Event income 20,320 9,070 Other income - 89 Net assets released from restrictions 1,793,769 1,560,983 Total revenues and support without donor restrictions 2,012,275 1,853,693 Expenses Program expenses 1,909,428 1,879,278 Management and general 161,009 153,158 Total expenses 2,070,437 2,032,436 Decrease in net assets without donor restrictions (58,162) (178,743) Revenue with donor restrictions Contributions of cash 1,809,768 2,388,185 Refunded cash contributions - (541,983) Net assets released from restriction (1,793,769) (1,560,983) Increase in net assets with donor restrictions 15,999 285,219 Increase (decrease) in total net assets (42,163) 106,476 Total net assets at beginning of year 1,401,488 1,295,012 Total net assets at end of year 1,359,325$ 1,401,488 $ Collaborative Support Services, Inc. Statements of Cash Flows Years Ended December 31, 2022 and 2021 The accompanying notes are an integral part of these financial statements. 5 2022 2021 Cash flows from operating activities Change in net assets (42,163)$ 106,476 $ Adjustments to reconcile change in total net assets to net cash provided by (used in) operating activities Right of use asset amortization 41,716 Depreciation and amortization 1,949 812 Changes in operating assets and liabilities Accounts receivable (64,195) 93,858 Contributions receivable (730,174) 430,882 Prepaid expenses (103) 1,347 Security deposits 618 862 Accounts payable (479,086) 474,984 Grants payable (56,472) 84,708 Accrued expenses 155,429 (107,515) Due to affiliates (2,988) 345 Deferred rent (1,183) 592 Lease liability (41,125) Net cash provided by (used in) operating activities (1,217,777) 1,087,351 Cash flows from investing activities Purchases of fixed assets - (13,640) Net cash used in investing activities - (13,640) Net increase (decrease) in cash (1,217,777) 1,073,711 Cash Cash at beginning of year 1,486,425 412,714 Cash at end of year 268,648$ 1,486,425 $ Supplemental schedule of noncash activities Contributions in-kind 77,300$ 55,000 $ Lease liability arising from obtaining right of use asset 62,012$ $ Collaborative Support Services, Inc. Notes to Financial Statements December 31, 2022 and 2021 6 1. Organization Collaborative Support Services, Inc. (“CSS”) is an organization dedicated to supporting charitable programming in the State of Hawaii, with a specific focus on early-stage organizations. CSS will support this programming through capacity-building activities for early-stage charitable organizations including grant funding, administrative support, and educational seminars and convenings. CSS is a non-profit, non-stock corporation formed on May 1, 2018 in the state of Hawaii. CSS is organized and operated exclusively for exempt purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code (the “Code”). On December 13, 2019, CSS received its official 501(c)(3) status with the IRS retroactive to May 3, 2018, classifying CSS as a public charity. 2. Summary of Significant Accounting Policies Basis of Accounting The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP") applicable to non-profit organizations. Revenues are reported as increases in net assets without donor restrictions, unless there are donorimposed purposes and/or time restrictions on the gifted assets. Expenses are reported as decreases in net assets without donor restrictions. Other assets or liabilities are reported as increases or decreases in net assets without donor restrictions unless their use is restricted by explicit donor stipulation or by law. Contributions Contributions are recognized as revenue at fair value in the period irrevocably pledged or received. Contributions of stock are valued at the average of the high and low price on the date transferred. Contributions, including unconditional promises to give, are recorded in the period made. Conditional promises to give, which depend on the occurrence of a specific future or uncertain event, such as meeting specific milestones set by the donor, are recognized when the conditions are substantially met. Contributions receivable that are expected to be collected within one year are recorded at net realizable value. Unconditional promises to give that are expected to be collected in future years are recorded at the present value of their estimated future cash flows. The discounts on those amounts are computed using risk-adjusted interest rates applicable to the years in which the promises are received. Contributions in-kind consisted of donated services. These contributions are recognized at the respective fair market value on the date received. Refunded cash contributions in 2021 consisted of $541,983 in unspent 2021 Early Childhood Action Strategy (ECAS) operating support that was returned to the donor. This was accounted for under “Accounts Payable” in the Statements of Financial Position. Net Assets Without Donor Restrictions Net assets without donor restrictions represent resources that are not subject to donor-imposed restrictions and are available to support CSS’s activities. These net assets may be designated for Collaborative Support Services, Inc. Notes to Financial Statements December 31, 2022 and 2021 7 specific purposes by action of the Board of Directors or otherwise limited by contractual arrangements with outside parties. Net Assets With Donor Restrictions Net assets with donor restrictions represent resources that are subject to donor-imposed restrictions which can be fulfilled by actions of CSS pursuant to those stipulations and/or expire with the passage of time. Upon the passage of time and/or satisfaction of donor-imposed stipulations, the associated net assets are released and recognized as net assets without donor restrictions. As of December 31, 2022, net assets with donor restrictions consisted of $225,000 to provide 2023 general operating support for ECAS and $999,706 to provide support to various child welfare projects. As of December 31, 2021, net assets with donor restrictions consisted of $190,465 to provide 2022 general operating support for ECAS and $1,018,242 to provide support to various child welfare projects. Uses of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents consist of short-term, highly liquid investments purchased with a remaining maturity of three months or less. At times, cash balances may exceed federally insured limits. At December 31, 2022 and 2021, CSS had no cash equivalents. Fixed Assets Fixed assets are recorded at cost at the date of purchase. Depreciation and amortization is recorded on assets in service using the straight-line method over the estimated useful lives of the assets, as follows: Furniture and fixtures 7 years Leases CSS calculates operating lease liabilities with a risk-free discount rate, using a comparable period with the lease term, which was 0.2%. Lease payments for leases with a term of 12 months or less are expensed on a straight-line basis over the term of the lease with no lease asset or liability recognized. Consulting Income Consulting income represents revenue related to contracts for services provided to the State of Hawaii Department of Health and other non affiliated organizations. Event Income Event income represents amounts contributed to CSS from other non-profits as reimbursement for the execution of emergency relief food distributions. Event income is recognized as revenue in the year the food distribution event occurs. Income Taxes CSS, as a qualified public charity, is exempt from federal and state income tax under Section 501(c)(3) of the Code. Contributions to it may be deductible by donors for federal and state income tax purposes. Accordingly, no provision for income taxes has been made in the accompanying financial statements. Collaborative Support Services, Inc. Notes to Financial Statements December 31, 2022 and 2021 8 Adoption of New Accounting Standards Effective January 1, 2022, CSS adopted the Financial Accounting Standards Board (“FASB”) Accounting Standard Update (“ASU”) 2016-02 - Leases (ASC 842), which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract (i.e. lessees and lessors). ASC 842 supersedes the previous leases standard, ASC 840 Leases. The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Lease payments for leases with a term of 12 months or less are expensed on a straight-line basis over the term of the lease with no lease asset or liability recognized. CSS has elected to apply the provisions of this standard to the beginning of the period of adoption, with no cumulative effect adjustment to CSS’s statement of financial position as of December 31, 2022. CSS’s reporting for the comparative period presented in the financial statements is in accordance with the previous lease standard, ASC 840. CSS elected to adopt the package of practical expedients available under the transition guidance with the new standard. This package includes the following: relief from determination of lease contracts included in existing or expiring leases at the point of adoption, relief from having to reevaluate the classification of leases in effect at the point of adoption, and relief from reevaluation of existing leases that have initial direct costs associated with the execution of the lease contract. CSS elected the following expedients under ASC 842: (a) election to use a risk-free rate; (b) election not to separate lease components from non-lease components; (c) election not to recognize the rightof-use asset and the lease liability for short-term (12 months or less) leases. CSS has not elected to adopt the available practical expedient to use hindsight to determine the lease term and assess the impairment of the right of use assets. In September 2020, the FASB issued ASU 2020-07, Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for Profit Entities for Contributed Nonfinancial Assets, which is intended to clarify the presentation and disclosure of contributed nonfinancial assets and provide the reader of the financial statements a clearer understanding of what type of nonfinancial assets were received and how they are used and recognized. This ASU is effective for calendar year 2022 for CSS. CSS adopted the new standard on January 1, 2022. See Note 9 for additional disclosures. 3. Fair Value of Investments In accordance with the authoritative guidance on fair value measurements and disclosures under US GAAP, CSS discloses the fair value of its investments in a hierarchy that prioritizes the inputs to valuation techniques used to measure the fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (level 3 measurements). The guidance establishes three levels of the fair value hierarchy as follows: Collaborative Support Services, Inc. Notes to Financial Statements December 31, 2022 and 2021 9 Level 1: Inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities that CSS has the ability to access at the measurement date. Level 2: Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly, including inputs in markets that are not considered to be active. Level 3: Inputs that are unobservable. A financial instrument’s level within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by management. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, and provided by independent sources that are actively involved in the relevant market. As of December 31, 2022 and 2021, all cash was classified as level 1 within the valuation hierarchy. As of December 31, 2022 and 2021, CSS held no investments. 4. Fixed Assets Fixed assets at December 31, 2022 and 2021 consisted of the following: 2022 2021 Furniture and fixtures 13,640$ 13,640 $ Total fixed assets 13,640 13,640 Less: Accumulated depreciation and amortization (2,761) (812) Fixed assets, net 10,879$ 12,828 $ Depreciation and amortization expense of fixed assets during the years ended December 31, 2022 and 2021, were $1,949 and $812, respectively. 5. Related Party Transactions During the years ended December 31, 2022 and 2021, financial manager fees and professional fees were contributed by affiliates on behalf of CSS. These were accounted for under “Contributions inkind” in the Statements of Activities. See Note 9 for additional disclosures. 6. Lease Commitments On May 28, 2020, CSS entered into a 3-year lease agreement with monthly rent of $3,385. Rent expense related to the lease obligation was $40,615 for the year ended December 31, 2021. On January 1, 2022, CSS recorded an operating lease right-to-use asset of $60,829 and operating lease liability of $62,012 to recognize the lease in connection with the adoption of ASC 842. Lease cash payments for the year ended December 31, 2022 was $41,206. Collaborative Support Services, Inc. Notes to Financial Statements December 31, 2022 and 2021 10 The maturities of operating lease liability as of December 31, 2022 were as follows: Maturities of lease liabilities 2022 20,899$ - - - - Total lease payments 20,899 Less: Interest (12) Present value of lease liability 20,887 $ 2026 2027 2023 2024 2025 7. Analysis of Expenses Expenses are allocated between Program expenses and Management and general based on the function that benefited from the incurred expenses and estimates made by management. The total functional expenses, displayed by natural expense classification, for the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Program expenses Management and general Total expenses Program expenses Management and general Total expenses Salary and benefits 684,489$ -$ 684,489$ 587,860$ -$ 587,860 $ Professional services 1,046,212 141,332 1,187,544 649,556 146,525 796,081 Donation/grants - 300 300 113,130 - 113,130 Occupancy 43,676 7,561 51,237 52,105 - 52,105 Events and meetings 17,906 595 18,501 2,617 306 2,923 Program supplies 78,251 - 78,251 429,027 - 429,027 Travel 9,796 - 9,796 - - Other expenses 29,098 11,221 40,319 44,983 6,327 51,310 Total expenses 1,909,428$ 161,009$ 2,070,437$ 1,879,278$ 153,158$ 2,032,436 $ 8. Liquidity CSS’s financial assets available within one year of the balance sheet date for general expenditures are as follows: Collaborative Support Services, Inc. Notes to Financial Statements December 31, 2022 and 2021 11 Amount Cash 268,648 $ Contributions receivable 1,353,562 Accounts receivable 72,625 Available financial assets 1,694,835 $ CSS’s liquidity management policy is to structure its financial assets to be available as its general expenditures, liabilities, and other obligations come due. 9. Contributions in-kind For the calendar year ending December 31, 2022 and 2021, contributed nonfinancial assets recognized within the statement of activities included the following: 2022 Revenue Recognized 2021 Revenue Recognized Utilization in Programs/Activities Donor Restrictions Valuation Techniques and Inputs Financial Management Fees 55,000 $ 55,000$ General and Administrative None Charges based on actual rates for management services provided to CSS by Comprehensive Financial Management. Professional Services 22,300 $ -$ General and Administrative None Charges based on a percentage of actual expenses for professional services provided to CSS by The Omidyar Group. 10. Subsequent Events Management has performed an evaluation of subsequent events through September 22, 2023, which is the date CSS’s financial statements were available to be issued and has concluded that there were no other significant subsequent events requiring adjustment or disclosure in the financial statements other than what has been stated below. On June 1, 2023, CSS entered into an agreement with Duesenberg Investment Company, LLC to lease office space at 745 Fort Street, Honolulu, Hawaii. The lease is for a period of 3 years with an option to extend the lease for an additional 3 years. Management assessed the lease and concluded that it is an operating lease under ASC 842. CSS will calculate operating lease liabilities with a riskfree discount rate, using a comparable period with the lease term. Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0f1 FYE21 Form 990.pdf Check if self-employed OMB No. 1545-0047 Department of the Treasury Internal Revenue Service Check if applicable: Address change Name change Initial return Final return/ terminated Gross receipts $ Amended return Application pending Are all subordinates included? 132001 12-09-21 Beginning of Current Year Paid Preparer Use Only Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) | Do not enter social security numbers on this form as it may be made public. Open to Public Inspection| Go to www.irs.gov/Form990 for instructions and the latest information. A For the 2021 calendar year, or tax year beginning and ending B C D Employer identification number E G H(a) H(b) H(c) F Yes No Yes No I J K Website: | L M 1 2 3 4 5 6 7 3 4 5 6 7a 7b a b Activities & Governance Prior Year Current Year 8 9 10 11 12 13 14 15 16 17 18 19 Revenue a b Expenses End of Year 20 21 22 Sign Here Yes No For Paperwork Reduction Act Notice, see the separate instructions. (or P.O. box if mail is not delivered to street address) Room/suite )501(c)(3) 501(c) ( (insert no.) 4947(a)(1) or 527 |Corporation Trust Association OtherForm of organization: Year of formation: State of legal domicile: | | Net Assets or Fund Balances Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer Date Type or print name and title Date PTINPrint/Type preparer's name Preparer's signature Firm's name Firm's EIN Firm's address Phone no. Form Name of organization Doing business as Number and street Telephone number City or town, state or province, country, and ZIP or foreign postal code Is this a group return for subordinates?Name and address of principal officer: ~~ If "No," attach a list. See instructions Group exemption number | Tax-exempt status: Briefly describe the organization's mission or most significant activities: Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets. Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) Total number of individuals employed in calendar year 2021 (Part V, line 2a) ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Total number of volunteers (estimate if necessary) Total unrelated business revenue from Part VIII, column (C), line 12 Net unrelated business taxable income from Form 990-T, Part I, line 11 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~ Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~ Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~Investment income (Part VIII, column (A), lines 3, 4, and 7d) Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~ Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~ Professional fundraising fees (Part IX, column (A), line 11e) Total fundraising expenses (Part IX, column (D), line 25) ~~~~~~~~~~~~~~ Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 18 from line 12 ~~~~~~~~~~~~~ ~~~~~~~ Total assets (Part X, line 16) Total liabilities (Part X, line 26) Net assets or fund balances. Subtract line 21 from line 20 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~ May the IRS discuss this return with the preparer shown above? See instructions LHA Form (2021) Part I Summary Signature BlockPart II 990 Return of Organization Exempt From Income Tax990 2021 § = = 99 9 Extended to November 15, 2022 Collaborative Support Services, Inc. 83-0599239 408-358-3316720 University Ave 200 2,083,912. Los Gatos, CA 95032 XJeffrey Mohr N/A X 2018 HI The mission of Collaborative 4 4 6 0 0. 0. 1,846,202. 237,621. 89. 0. 4,169,426. 2,083,912. 0. 0. 587,859. 0. 0. 1,389,577. 3,024,277. 1,977,436. 1,145,149. 106,476. 1,579,084. 2,138,674. 284,072. 737,186. 1,295,012. 1,401,488. Jeffrey Mohr, Treasurer P00294980Roger V. Hansen 77-0534410COMPREHENSIVE FINANCIAL MANAGEMENT 720 University Ave #200 Los Gatos, CA 95032 (408) 358-3316 X same as C above Support Services, Inc. is to support charitable programming in the See Schedule O for Organization Mission Statement Continuation X 3,902,132. 265,663. 0. 1,631. 0. 0. 529,843. 0. 2,494,434. Roger V. Hansen Code: Expenses $ including grants of $ Revenue $ Code: Expenses $ including grants of $ Revenue $ Code: Expenses $ including grants of $ Revenue $ Expenses $ including grants of $ Revenue $ 132002 12-09-21 1 2 3 4 Yes No Yes No 4a 4b 4c 4d 4e Form 990 (2021) Page Check if Schedule O contains a response or note to any line in this Part III Briefly describe the organization's mission: Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? If "Yes," describe these new services on Schedule O. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization cease conducting, or make significant changes in how it conducts, any program services? If "Yes," describe these changes on Schedule O. ~~~~~~ Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Other program services (Describe on Schedule O.) ( ) ( ) Total program service expenses | Form (2021) 2 Statement of Program Service AccomplishmentsPart III 990 The mission of Collaborative Support Services, Inc. is to support X X charitable programming in the State of Hawaii, with a specific focus 1,434,348. 228,551. public-private collaborative designed to improve the system of care for Collaborative Support Services, Inc. 83-0599239 on early-stage organizations. The Corporation will support this programming through capacity-building activities for early-stage The Early Childhood Action Strategy (ECAS) is a statewide Hawaii's youngest children and their families. ECAS brings together government and non-governmental organizations to align priorities for children prenatal to age eight, streamline services, maximize resources and improve programs to support our youngest keiki. 444,930. 9,070. Chef Hui's mission is feeding undernourished residents of Hawaii by providing emergency relief food distributions. 1,879,278. X 3 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132003 12-09-21 Yes No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 1 2 3 4 5 6 7 8 9 10 Section 501(c)(3) organizations. a b c d e f a b 11a 11b 11c 11d 11e 11f 12a 12b 13 14a 14b 15 16 17 18 19 20a 20b 21 a b 20 21 a b If "Yes," complete Schedule A Schedule B, Schedule of Contributors If "Yes," complete Schedule C, Part I If "Yes," complete Schedule C, Part II If "Yes," complete Schedule C, Part III If "Yes," complete Schedule D, Part I If "Yes," complete Schedule D, Part II If "Yes," complete Schedule D, Part III If "Yes," complete Schedule D, Part IV If "Yes," complete Schedule D, Part V If "Yes," complete Schedule D, Part VI If "Yes," complete Schedule D, Part VII If "Yes," complete Schedule D, Part VIII If "Yes," complete Schedule D, Part IX If "Yes," complete Schedule D, Part X If "Yes," complete Schedule D, Part X If "Yes," complete Schedule D, Parts XI and XII If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional If "Yes," complete Schedule E If "Yes," complete Schedule F, Parts I and IV If "Yes," complete Schedule F, Parts II and IV If "Yes," complete Schedule F, Parts III and IV If "Yes," complete Schedule G, Part I. If "Yes," complete Schedule G, Part II If "Yes," complete Schedule G, Part III If "Yes," complete Schedule H If "Yes," complete Schedule I, Parts I and II Form 990 (2021) Page Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization required to complete ? See instructions Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~ Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? Did the organization maintain collections of works of art, historical treasures, or other similar assets? ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? Did the organization, directly or through a related organization, hold assets in donor-restricted endowments or in quasi endowments? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for investments - other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16? Did the organization report an amount for investments - program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in Part X, line 16? Did the organization report an amount for other liabilities in Part X, line 25? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? Did the organization obtain separate, independent audited financial statements for the tax year? ~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Was the organization included in consolidated, independent audited financial statements for the tax year? ~~~~~ Is the organization a school described in section 170(b)(1)(A)(ii)? Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? See instructions ~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization operate one or more hospital facilities? ~~~~~~~~~~~~~~~~~ If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ~~~~~~~~~~ Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? ~~~~~~~~~~~~~~ Form (2021) 3 Part IV Checklist of Required Schedules 990 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Collaborative Support Services, Inc. 83-0599239 4 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132004 12-09-21 Yes No 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 22 23 24a 24b 24c 24d 25a 25b 26 27 28a 28b 28c 29 30 31 32 33 34 35a 35b 36 37 38 a b c d a b Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. a b c a b Section 501(c)(3) organizations. Note: Yes No 1a b c 1a 1b 1c (continued) If "Yes," complete Schedule I, Parts I and III If "Yes," complete Schedule J If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a If "Yes," complete Schedule L, Part I If "Yes," complete Schedule L, Part I If "Yes," complete Schedule L, Part II If "Yes," complete Schedule L, Part III If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule M If "Yes," complete Schedule M If "Yes," complete Schedule N, Part I If "Yes," complete Schedule N, Part II If "Yes," complete Schedule R, Part I If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 If "Yes," complete Schedule R, Part V, line 2 If "Yes," complete Schedule R, Part V, line 2 If "Yes," complete Schedule R, Part VI Form 990 (2021) Page Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~ Did the organization engage in an excess benefit transaction with a disqualified person during the year? Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? ~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? ~~~~~~~~~~~~~ Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons? ~~~ Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV, instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ A family member of any individual described in line 28a? A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? ~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~ Did the organization receive more than $25,000 in non-cash contributions? Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? ~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization liquidate, terminate, or dissolve and cease operations? Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? ~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? Was the organization related to any tax-exempt or taxable entity? ~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a controlled entity within the meaning of section 512(b)(13)? If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~ Did the organization make any transfers to an exempt non-charitable related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? ~~~~~~~~ Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? All Form 990 filers are required to complete Schedule O Check if Schedule O contains a response or note to any line in this Part V Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~ Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable ~~~~~~~~~~ Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? Form (2021) 4 Part IV Checklist of Required Schedules Part V Statements Regarding Other IRS Filings and Tax Compliance 990 X X X X X X X X X X X X Collaborative Support Services, Inc. 83-0599239 36 0 X X X X X X X X X 5 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132005 12-09-21 Yes No 2 3 4 5 6 7 a b 2a Note: 2b 3a 3b 4a 5a 5b 5c 6a 6b 7a 7b 7c 7e 7f 7g 7h 8 9a 9b a b a b a b c a b Organizations that may receive deductible contributions under section 170(c). a b c d e f g h 7d 8 9 10 11 12 13 14 15 16 17 Sponsoring organizations maintaining donor advised funds. Sponsoring organizations maintaining donor advised funds. a b Section 501(c)(7) organizations. a b 10a 10b Section 501(c)(12) organizations. a b 11a 11b a b Section 4947(a)(1) non-exempt charitable trusts. 12a 12b Section 501(c)(29) qualified nonprofit health insurance issuers. Note: a b c a b 13a 13b 13c 14a 14b 15 16 17 Section 501(c)(21) organizations. ~~~~~~~~~~~~~~ (continued) e-file. If "No" to line 3b, provide an explanation on Schedule O If "No," provide an explanation on Schedule O Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? Form (2021) Form 990 (2021) Page Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~ If at least one is reported on line 2a, did the organization file all required federal employment tax returns? If the sum of lines 1a and 2a is greater than 250, you may be required to See instructions. ~~~~~~~~~~ ~~~~~~~~~~~ Did the organization have unrelated business gross income of $1,000 or more during the year? If "Yes," has it filed a Form 990-T for this year? ~~~~~~~~~~~~~~ ~~~~~~~~~~ At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ~~~~~~~ If "Yes," enter the name of the foreign country See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? ~~~~~~~~~~~~ ~~~~~~~~~ If "Yes" to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~ If "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? ~~~~~~~~~~~~~~~ If "Yes," indicate the number of Forms 8282 filed during the year Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ~~~~~~~~~~~~~~~~ ~~~~~~~ ~~~~~~~~~Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ~ Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ~~~~~~~~~~~~~~~~~~~ Did the sponsoring organization make any taxable distributions under section 4966? Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Enter: Initiation fees and capital contributions included on Part VIII, line 12 Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~~~~~~~~~~ ~~~~~~ Enter: Gross income from members or shareholders Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~ Is the organization filing Form 990 in lieu of Form 1041? If "Yes," enter the amount of tax-exempt interest received or accrued during the year Is the organization licensed to issue qualified health plans in more than one state? See the instructions for additional information the organization must report on Schedule O. ~~~~~~~~~~~~~~~~~~~~~ Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans Enter the amount of reserves on hand ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization receive any payments for indoor tanning services during the tax year? If "Yes," has it filed a Form 720 to report these payments? ~~~~~~~~~~~~~~~~ ~~~~~~~~~ Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? If "Yes," see the instructions and file Form 4720, Schedule N. Is the organization an educational institution subject to the section 4968 excise tax on net investment income? If "Yes," complete Form 4720, Schedule O. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? If "Yes," complete Form 6069. 5 Part V Statements Regarding Other IRS Filings and Tax Compliance 990 J X X X X X X X X X X X X 6 Collaborative Support Services, Inc. 83-0599239 X 6 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132006 12-09-21 Yes No 1a 1b 1 2 3 4 5 6 7 8 9 a b 2 3 4 5 6 7a 7b 8a 8b 9 a b a b Yes No 10 11 a b 10a 10b 11a 12a 12b 12c 13 14 15a 15b 16a 16b a b 12a b c 13 14 15 a b 16a b 17 18 19 20 For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. If "Yes," provide the names and addresses on Schedule O (This Section B requests information about policies not required by the Internal Revenue Code.) If "No," go to line 13 If "Yes," describe on Schedule O how this was done (explain on Schedule O) If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? Form (2021) Form 990 (2021) Page Check if Schedule O contains a response or note to any line in this Part VI Enter the number of voting members of the governing body at the end of the tax year Enter the number of voting members included on line 1a, above, who are independent ~~~~~~ ~~~~~~ Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~~ Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? Did the organization become aware during the year of a significant diversion of the organization's assets? Did the organization have members or stockholders? ~~~~~ ~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~ The governing body? Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? Did the organization have local chapters, branches, or affiliates? If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? Describe on Schedule O the process, if any, used by the organization to review this Form 990. Did the organization have a written conflict of interest policy? ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ Did the organization regularly and consistently monitor and enforce compliance with the policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~ Did the organization have a written whistleblower policy? Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions. ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. Own website Another's website Upon request Other Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records | 6 Part VI Governance, Management, and Disclosure. Section A. Governing Body and Management Section B. Policies Section C. Disclosure 990 J 4 4 X X X X X X X X X X X X X X X X X X X X Michelle Green - 408-358-3316 720 University Ave, Suite 200, Los Gatos, CA 95032 Collaborative Support Services, Inc. 83-0599239 X HI X 7 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 Individual trustee or director Institutional trustee Officer Key employee Highest compensated employee Former (do not check more than one box, unless person is both an officer and a director/trustee) 132007 12-09-21 current Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a current current former former directors or trustees (A) (B) (C) (D) (E) (F) able compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. Form 990 (2021) Page Check if Schedule O contains a response or note to any line in this Part VII Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ¥ List all of the organization's officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ¥ List all of the organization's key employees, if any. See the instructions for definition of "key employee." ¥ List the organization's five highest compensated employees (other than an officer, director, trustee, or key employee) who received report¥ List all of the organization's officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ¥ List all of the organization's that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. PositionName and title Average hours per week (list any hours for related organizations below line) Reportable compensation from the organization (W-2/1099-MISC/ 1099-NEC) Reportable compensation from related organizations (W-2/1099-MISC/ 1099-NEC) Estimated amount of other compensation from the organization and related organizations Form (2021) 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors 990 X (1) Kerrie Urosevich Network Design and Innovation Lead (2) Douglas Imig (3) Michael Mohr (4) Jeffrey Mohr (5) Aubrey Yee (6) Randy Ching Evidence and Outcomes Lead President, Director Treasurer, Director Secretary, Director Director 40.00 40.00 0.38 2.00 1.00 1.00 X X X X X X X X X 120,000. 103,079. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. Collaborative Support Services, Inc. 83-0599239 8 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 Former Individual trustee or director Institutional trustee Officer Highest compensated employee Key employee (do not check more than one box, unless person is both an officer and a director/trustee) 132008 12-09-21 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (B) (C)(A) (D) (E) (F) 1b c d Subtotal Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) 2 Yes No 3 4 5 former 3 4 5 Section B. Independent Contractors 1 (A) (B) (C) 2 (continued) If "Yes," complete Schedule J for such individual If "Yes," complete Schedule J for such individual If "Yes," complete Schedule J for such person Page Form 990 (2021) PositionAverage hours per week (list any hours for related organizations below line) Name and title Reportable compensation from the organization (W-2/1099-MISC/ 1099-NEC) Reportable compensation from related organizations (W-2/1099-MISC/ 1099-NEC) Estimated amount of other compensation from the organization and related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | ~~~~~~~~~~ | | Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization | Did the organization list any officer, director, trustee, key employee, or highest compensated employee on line 1a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? ~~~~~~~~~~~~~ Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization | Form (2021) 8 Part VII 990 223,079. 0. 0. 0. 0. 0. 9th St., Suite 2000, Sacramento, CA 95814 5346 Liwai St., Honolulu, HI 96821 2 2 223,079. 0. 0. Collaborative Support Services, Inc. X X X 83-0599239 California Strategies Campaigns, LLC, 980 PSM Enterprises dba Beni Co Bentos Consulting services Meal prep/delivery 180,000. 169,501. 9 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 Noncash contributions included in lines 1a-1f 132009 12-09-21 Business Code Business Code Total revenue. (A) (B) (C) (D) 1 a b c d e f 1 1 1 1 1 1 1 a b c d e f gg Contributions, Gifts, Grants and Other Similar Amounts h Total. a b c d e f g 2 Program Service Revenue Total. 3 4 5 6 a b c d 6a 6b 6c 7 a 7a 7b 7c b c d a b c 8 8a 8b 9 a b c 9a 9b 10 a b c 10a 10b Other Revenue 11 a b c d e Miscellaneous Revenue Total. 12 Revenue excluded from tax under sections 512 - 514 All other contributions, gifts, grants, and similar amounts not included above Gross amount from sales of assets other than inventory cost or other basis and sales expenses Gross income from fundraising events See instructions Form (2021) Page Form 990 (2021) Check if Schedule O contains a response or note to any line in this Part VIII Total revenue Related or exempt function revenue Unrelated business revenue Federated campaigns Membership dues ~~~~~ ~~~~~~~ Fundraising events Related organizations ~~~~~~~ ~~~~~ Government grants (contributions) ~ $ Add lines 1a-1f | All other program service revenue ~~~~~ Add lines 2a-2f | Investment income (including dividends, interest, and other similar amounts) Income from investment of tax-exempt bond proceeds ~~~~~~~~~~~~~~~~~ | | Royalties | (i) Real (ii) Personal Gross rents Less: rental expenses Rental income or (loss) Net rental income or (loss) ~~~~~ ~ | (i) Securities (ii) Other Less: Gain or (loss) ~~~ ~~~~~ Net gain or (loss) | (not including $ of contributions reported on line 1c). See Part IV, line 18 ~~~~~~~~~~~~ Less: direct expenses ~~~~~~~~~ Net income or (loss) from fundraising events | Gross income from gaming activities. See Part IV, line 19 ~~~~~~~~~~~~ Less: direct expenses Net income or (loss) from gaming activities ~~~~~~~~ | Gross sales of inventory, less returns and allowances ~~~~~~~~~~~~ Less: cost of goods sold Net income or (loss) from sales of inventory ~~~~~~~ | All other revenue ~~~~~~~~~~~~~ Add lines 11a-11d | | 9 Part VIII Statement of Revenue 990 228,551. 1,846,202. 1,846,202. 237,621. 9,070. 2,083,912. 237,621. 0. 89. Collaborative Support Services, Inc. 83-0599239 Consulting Services 541610 228,551. Event 722514 9,070. 89. 89. 10 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 Check here if following SOP 98-2 (ASC 958-720) 132010 12-09-21 Total functional expenses. Joint costs. (A) (B) (C) (D) 1 2 3 4 5 6 7 8 9 10 11 a b c d e f g 12 13 14 15 16 17 18 19 20 21 22 23 24 a b c d e 25 26 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Professional fundraising services. See Part IV, line 17 (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Sch O.) Other expenses. Itemize expenses not covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.) Add lines 1 through 24e Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Form 990 (2021) Page Check if Schedule O contains a response or note to any line in this Part IX Total expenses Program service expenses Management and general expenses Fundraising expenses ~ Grants and other assistance to domestic individuals. See Part IV, line 22 ~~~~~~~ Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ~~~ Benefits paid to or for members ~~~~~~~ Compensation of current officers, directors, trustees, and key employees ~~~~~~~~ ~~~ Other salaries and wages ~~~~~~~~~~ Other employee benefits ~~~~~~~~~~ Payroll taxes ~~~~~~~~~~~~~~~~ Fees for services (nonemployees): Management Legal Accounting Lobbying ~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Investment management fees Other. ~~~~~~~~ Advertising and promotion Office expenses Information technology Royalties ~~~~~~~~~ ~~~~~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Occupancy ~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~Travel Payments of travel or entertainment expenses for any federal, state, or local public officials ~ Conferences, conventions, and meetings ~~ Interest Payments to affiliates ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~ Depreciation, depletion, and amortization Insurance ~~ ~~~~~~~~~~~~~~~~~ All other expenses | Form (2021) Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII. 10 Statement of Functional ExpensesPart IX 990 485,588. 9,421. 92,850. 17,077. 724,004. 52,105. 2,923. 429,027. 113,130. 13,235. 8,472. 29,604. 1,977,436. 485,588. 9,421. 92,850. 17,077. 632,479. 91,525. 52,105. 2,617. 306. 429,027. 0. 113,130. 0. 13,235. 0. 8,040. 432. 23,709. 5,895. 1,879,278. 98,158. 0. Supplies Donations, Grant and Gi Equipment Rental Gifts and appreciation Collaborative Support Services, Inc. 83-0599239 See Sch O X 11 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132011 12-09-21 (A) (B) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 1 2 3 4 5 6 7 8 9 10c 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 a b 10a 10b Assets Total assets. Liabilities Total liabilities. Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. 27 28 Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33. 29 30 31 32 33 Net Assets or Fund Balances Form 990 (2021) Page Check if Schedule O contains a response or note to any line in this Part X Beginning of year End of year Cash - non-interest-bearing Savings and temporary cash investments Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~ Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~ Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ~~~~~~~~~ Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ~~ Notes and loans receivable, net Inventories for sale or use Prepaid expenses and deferred charges ~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D Less: accumulated depreciation ~~~ ~~~~~~ Investments - publicly traded securities Investments - other securities. See Part IV, line 11 Investments - program-related. See Part IV, line 11 Intangible assets ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~ Add lines 1 through 15 (must equal line 33) Accounts payable and accrued expenses Grants payable Deferred revenue ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Tax-exempt bond liabilities Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~~~~~~~~~~~~~~~ ~~~~~~~ ~~~~ Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ~~~~~~~~~ Secured mortgages and notes payable to unrelated third parties ~~~~~~ Unsecured notes and loans payable to unrelated third parties ~~~~~~~~ Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines 17 through 25 | Net assets without donor restrictions Net assets with donor restrictions ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ | Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds ~~~~~~~~~~~~~~~ ~~~~~~~~ ~~~~ Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~ Total liabilities and net assets/fund balances Form (2021) 11 Balance SheetPart X 990 412,714. 1,486,425. 102,288. 8,430. 1,054,270. 623,388. 4,891. 3,544. 13,640. 812. 0. 12,828. 4,921. 4,059. 1,579,084. 2,138,674. 280,838. 648,307. 84,708. 2,643. 2,988. 591. 1,183. 284,072. 737,186. X 371,524. 192,781. 923,488. 1,208,707. 1,295,012. 1,401,488. 1,579,084. 2,138,674. 83-0599239Collaborative Support Services, Inc. 12 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132012 12-09-21 1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 10 Yes No 1 2 3 a b c 2a 2b 2c a b 3a 3b Form 990 (2021) Page Check if Schedule O contains a response or note to any line in this Part XI Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~ Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Other changes in net assets or fund balances (explain on Schedule O) Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B)) ~~~~~~~~~~~~~~~~~~ Check if Schedule O contains a response or note to any line in this Part XII Accounting method used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? ~~~~~~~~~~~~~~~ If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits Form (2021) 12 Part XI Reconciliation of Net Assets Part XII Financial Statements and Reporting 990 X Collaborative Support Services, Inc. 83-0599239 2,083,912. 1,977,436. 106,476. 1,295,012. 0. 1,401,488. X X X X X X 13 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 (iv) Is the organization listed in your governing document? OMB No. 1545-0047 Department of the Treasury Internal Revenue Service 132021 01-04-22 (i) (iii) (v) (vi) (ii) Name of supported organization Type of organization (described on lines 1-10 above (see instructions)) Amount of monetary support (see instructions) Amount of other support (see instructions) EIN (Form 990) Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. | Attach to Form 990 or Form 990-EZ. | Go to www.irs.gov/Form99 0 for instructions and the latest information. Open to Public Inspection Name of the organization Employer identification number 1 2 3 4 5 6 7 8 9 10 11 12 section 170(b)(1)(A)(i). section 170(b)(1)(A)(ii). section 170(b)(1)(A)(iii). section 170(b)(1)(A)(iii). section 170(b)(1)(A)(iv). section 170(b)(1)(A)(v). section 170(b)(1)(A)(vi). section 170(b)(1)(A)(vi). section 170(b)(1)(A)(ix) section 509(a)(2). section 509(a)(4). section 509(a)(1) section 509(a)(2) section 509(a)(3). a b c d e f g Type I. You must complete Part IV, Sections A and B. Type II. You must complete Part IV, Sections A and C. Type III functionally integrated. You must complete Part IV, Sections A, D, and E. Type III non-functionally integrated. You must complete Part IV, Sections A and D, and Part V. Yes No Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2021 (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) A church, convention of churches, or association of churches described in A school described in (Attach Schedule E (Form 990).) A hospital or a cooperative hospital service organization described in A medical research organization operated in conjunction with a hospital described in Enter the hospital's name, city, and state: An organization operated for the benefit of a college or university owned or operated by a governmental unit described in (Complete Part II.) A federal, state, or local government or governmental unit described in An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in (Complete Part II.) A community trust described in (Complete Part II.) An agricultural research organization described in operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See (Complete Part III.) An organization organized and operated exclusively to test for public safety. See An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in or . See Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Provide the following information about the supported organization(s). LHA SCHEDULE A Part I Reason for Public Charity Status. Public Charity Status and Public Support 2021 X 83-0599239Collaborative Support Services, Inc. Subtract line 5 from line 4. 132022 01-04-22 Calendar year (or fiscal year beginning in) Calendar year (or fiscal year beginning in) | 2 (a) (b) (c) (d) (e) (f) 1 2 3 4 5 Total. 6 Public support. (a) (b) (c) (d) (e) (f) 7 8 9 10 11 12 13 Total support. 12 First 5 years. stop here 14 15 14 15 16 17 18 a b a b 33 1/3% support test - 2021. stop here. 33 1/3% support test - 2020. stop here. 10% -facts-and-circumstances test - 2021. stop here. 10% -facts-and-circumstances test - 2020. stop here. Private foundation. Schedule A (Form 990) 2021 | Add lines 7 through 10 Schedule A (Form 990) 2021 Page (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) 2017 2018 2019 2020 2021 Total Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~ Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ~~~~ The value of services or facilities furnished by a governmental unit to the organization without charge ~ Add lines 1 through 3 ~~~ The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ~~~~~~~~~~~~ 2017 2018 2019 2020 2021 Total Amounts from line 4 ~~~~~~~ Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources ~ Net income from unrelated business activities, whether or not the business is regularly carried on ~ Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ~~~~ Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and | ~~~~~~~~~~~~Public support percentage for 2021 (line 6, column (f), divided by line 11, column (f)) Public support percentage from 2020 Schedule A, Part II, line 14 % %~~~~~~~~~~~~~~~~~~~~~ If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~ | If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization ~~~~~~~~ | If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions | Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) Section A. Public Support Section B. Total Support Section C. Computation of Public Support Percentage 100,000. 100,000. 678,837. 3902132. 1846202. 6527171. 678,837. 3902132. 1846202. 6527171. 638,193. 5888978. 100,000. 678,837. 3902132. 1846202. 6527171. 89. 89. 267,294. 237,621. 504,915. 7032175. 237,621. X Collaborative Support Services, Inc. 83-0599239 15 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 (Subtract line 7c from line 6.) Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year (Add lines 9, 10c, 11, and 12.) 132023 01-04-22 Calendar year (or fiscal year beginning in) | Calendar year (or fiscal year beginning in) | Total support. 3 (a) (b) (c) (d) (e) (f) 1 2 3 4 5 6 7 Total. a b c 8 Public support. (a) (b) (c) (d) (e) (f) 9 10a b c 11 12 13 14 First 5 years. stop here 15 16 15 16 17 18 19 20 2021 2020 17 18 a b 33 1/3% support tests - 2021. stop here. 33 1/3% support tests - 2020. stop here. Private foundation. Schedule A (Form 990) 2021 Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 Schedule A (Form 990) 2021 Page (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) 2017 2018 2019 2020 2021 Total Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~ Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose Gross receipts from activities that are not an unrelated trade or business under section 513 ~~~~~ Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ~~~~ The value of services or facilities furnished by a governmental unit to the organization without charge ~ ~~~ Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons ~~~~~~ Add lines 7a and 7b ~~~~~~~ 2017 2018 2019 2020 2021 Total Amounts from line 6 ~~~~~~~ Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources ~ ~~~~ Add lines 10a and 10b ~~~~~~ Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on ~~~~~~~ Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ~~~~ If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and | Public support percentage for 2021 (line 8, column (f), divided by line 13, column (f)) Public support percentage from 2020 Schedule A, Part III, line 15 ~~~~~~~~~~~ % % Investment income percentage for (line 10c, column (f), divided by line 13, column (f)) Investment income percentage from Schedule A, Part III, line 17 ~~~~~~~~ % %~~~~~~~~~~~~~~~~~~ If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~ | If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and The organization qualifies as a publicly supported organization ~~~~ | If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions | Part III Support Schedule for Organizations Described in Section 509(a)(2) Section A. Public Support Section B. Total Support Section C. Computation of Public Support Percentage Section D. Computation of Investment Income Percentage Collaborative Support Services, Inc. 83-0599239 16 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132024 01-04-21 4 Yes No 1 2 3 4 5 6 7 8 9 10 Part VI 1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 10a 10b Part VI a b c a b c a b c a b c a b Part VI Part VI Part VI Part VI Part VI, Type I or Type II only. Substitutions only. Part VI. Part VI. Part VI. Part VI. Schedule A (Form 990) 2021 If "No," describe in how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. If "Yes," explain in how the organization determined that the supported organization was described in section 509(a)(1) or (2). If "Yes," answer lines 3b and 3c below. If "Yes," describe in when and how the organization made the determination. If "Yes," explain in what controls the organization put in place to ensure such use. If "Yes," and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. If "Yes," describe in how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. If "Yes," explain in what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. If "Yes," answer lines 5b and 5c below (if applicable). Also, provide detail in including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). If "Yes," provide detail in If "Yes," complete Part I of Schedule L (Form 990). If "Yes," complete Part I of Schedule L (Form 990). If "Yes," provide detail in If "Yes," provide detail in If "Yes," provide detail in If "Yes," answer line 10b below. (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Schedule A (Form 990) 2021 Page (Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Are all of the organization's supported organizations listed by name in the organization's governing documents? Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? Was any supported organization not organized in the United States ("foreign supported organization")? Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? Did the organization add, substitute, or remove any supported organizations during the tax year? Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? Did the organization have any excess business holdings in the tax year? Part IV Supporting Organizations Section A. All Supporting Organizations Collaborative Support Services, Inc. 83-0599239 17 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132025 01-04-22 5 Yes No 11 a b c 11a 11b 11cPart VI. Yes No 1 2 Part VI 1 2 Part VI Yes No 1 Part VI 1 Yes No 1 2 3 1 2 3 Part VI Part VI 1 2 3 (see instructions). a b c line 2 line 3 Part VI Answer lines 2a and 2b below. Yes No a b a b Part VI identify those supported organizations and explain 2a 2b 3a 3b Part VI Answer lines 3a and 3b below. Part VI. Part VI Schedule A (Form 990) 2021 If "Yes" to line 11a, 11b, or 11c, provide detail in If "No," describe in how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. If "Yes," explain in how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. If "No," describe in how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). If "No," explain in how the organization maintained a close and continuous working relationship with the supported organization(s). If "Yes," describe in the role the organization's supported organizations played in this regard. Check the box next to the method that the organization used to satisfy the Integral Part Test during the year Complete below. Complete below. Describe in how you supported a governmental entity (see instructions). If "Yes," then in how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. If "Yes," explain in the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement. If "Yes" or "No" provide details in If "Yes," describe in the role played by the organization in this regard. Schedule A (Form 990) 2021 Page Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? A family member of a person described on line 11a above? A 35% controlled entity of a person described on line 11a or 11b above? Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? The organization satisfied the Activities Test. The organization is the parent of each of its supported organizations. The organization supported a governmental entity. Activities Test. Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? Parent of Supported Organizations. Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? (continued)Part IV Supporting Organizations Section B. Type I Supporting Organizations Section C. Type II Supporting Organizations Section D. All Type III Supporting Organizations Section E. Type III Functionally Integrated Supporting Organizations Collaborative Support Services, Inc. 83-0599239 18 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132026 01-04-22 6 1 Part VI See instructions. Section A - Adjusted Net Income 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8Adjusted Net Income Section B - Minimum Asset Amount 1 2 3 4 5 6 7 8 a b c d e 1a 1b 1c 1d 2 3 4 5 6 7 8 Total Discount Part VI Minimum Asset Amount Section C - Distributable Amount 1 2 3 4 5 6 7 1 2 3 4 5 6 Distributable Amount. Schedule A (Form 990) 2021 explain in explain in detail in Schedule A (Form 990) 2021 Page Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 ( ). All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year (optional)(A) Prior Year Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3. Depreciation and depletion Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) Other expenses (see instructions) (subtract lines 5, 6, and 7 from line 4) (B) Current Year (optional)(A) Prior Year Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): Average monthly value of securities Average monthly cash balances Fair market value of other non-exempt-use assets (add lines 1a, 1b, and 1c) claimed for blockage or other factors ( ): Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d. Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by 0.035. Recoveries of prior-year distributions (add line 7 to line 6) Current Year Adjusted net income for prior year (from Section A, line 8, column A) Enter 0.85 of line 1. Minimum asset amount for prior year (from Section B, line 8, column A) Enter greater of line 2 or line 3. Income tax imposed in prior year Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Collaborative Support Services, Inc. 83-0599239 19 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132027 01-04-22 7 Section D - Distributions Current Year 1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 10 Part VI Part VI Total annual distributions. Part VI (i) Excess Distributions (ii) Underdistributions Pre-2021 (iii) Distributable Amount for 2021 Section E - Distribution Allocations 1 2 3 4 5 6 7 8 Part VI a b c d e f g h i j Total a b c Part VI. Part VI Excess distributions carryover to 2022. a b c d e Schedule A (Form 990) 2021 provide details in describe in provide details in explain in explain in explain in Schedule A (Form 990) 2021 Page Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to acquire exempt-use assets Qualified set-aside amounts (prior IRS approval required - ) Other distributions ( ). See instructions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responsive ( ). See instructions. Distributable amount for 2021 from Section C, line 6 Line 8 amount divided by line 9 amount (see instructions) Distributable amount for 2021 from Section C, line 6 Underdistributions, if any, for years prior to 2021 (reasonable cause required - ). See instructions. Excess distributions carryover, if any, to 2021 From 2016 From 2017 From 2018 From 2019 From 2020 of lines 3a through 3e Applied to underdistributions of prior years Applied to 2021 distributable amount Carryover from 2016 not applied (see instructions) Remainder. Subtract lines 3g, 3h, and 3i from line 3f. Distributions for 2021 from Section D, line 7: $ Applied to underdistributions of prior years Applied to 2021 distributable amount Remainder. Subtract lines 4a and 4b from line 4. Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, See instructions. Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. For result greater than zero, . See instructions. Add lines 3j and 4c. Breakdown of line 7: Excess from 2017 Excess from 2018 Excess from 2019 Excess from 2020 Excess from 2021 (continued) Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Collaborative Support Services, Inc. 83-0599239 20 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132028 01-04-22 8 Schedule A (Form 990) 2021 Schedule A (Form 990) 2021 Page Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) Part VI Supplemental Information. Program Service Revenue 2020 Amount: $ 265,663. 2021 Amount: $ 237,621. Miscellaneous Revenue - HI State tax Refund 2020 Amount: $ 1,631. Collaborative Support Services, Inc. Schedule A, Part II, Line 10, Explanation for Other Income: 83-0599239 21 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 123171 04-01-21 Contributor's Name Total Contributions Excess Contributions Total Excess Contributions to Schedule A, Part II, Line 5 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ** Do Not File ** *** Not Open to Public Inspection *** Identification of Excess Contributions Included on Part II, Line 5Schedule A 2021 Pierre M Omidyar Trust 778,837. 638,193. 638,193. Collaborative Support Services, Inc. 83-0599239 Department of the Treasury Internal Revenue Service 123451 11-11-21 For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Schedule B (Form 990) (2021) OMB No. 1545-0047 (Form 990) | Attach to Form 990 or Form 990-PF. | Go to www.irs.gov/Form990 for the latest information. Employer identification number Organization type Filers of: Section: not General Rule Special Rule. Note: General Rule Special Rules (1) (2) General Rule Caution: must exclusively exclusively nonexclusively Name of the organization (check one): Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the or a Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions. For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33 1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of $5,000; or 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering "N/A" in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an religious, charitable, etc., purpose. Don't complete any of the parts unless the applies to this organization because it received religious, charitable, etc., contributions totaling $5,000 or more during the year ~~~~~~~~~~~~~~~ | $ An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). LHA Schedule B Schedule of Contributors 2021 Collaborative Support Services, Inc. 83-0599239 X 3 X 123452 11-11-21 Schedule B (Form 990) (2021) Employer identification number (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash Schedule B (Form 990) (2021) Page Name of organization (see instructions). Use duplicate copies of Part I if additional space is needed. $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) 2 Part I Contributors 1 X 10,000. ALTRES Foundation 967 Kapiolani Blvd Honolulu, HI 96814 2 X 20,000. Consuelo Zobel Alger Foundation 110 N Hotel St Honolulu, HI 96817 3 X 100,000. Harold K L Castle Foundation 1197 Auloa Road Kailua, HI 96734 4 X 815,982. Hawaii Community Foundation 827 Fort Street Mall Honolulu, HI 96813 5 X 5,000. Hawaiian Native Corporation 900 Fort Street Mall, Suite 1850 Honolulu, HI 96813 6 X 60,000. HT Hayashi Foundation 1668 S. King St, Suite 200 Honolulu, HI 96826 Collaborative Support Services, Inc. 83-0599239 24 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 123452 11-11-21 Schedule B (Form 990) (2021) Employer identification number (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash Schedule B (Form 990) (2021) Page Name of organization (see instructions). Use duplicate copies of Part I if additional space is needed. $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) 2 Part I Contributors 7 X 68,000. Kamehameha Schools 567 South King Street, Suite 150 Honolulu, HI 96813 8 X 27,146. Olukai 10 Farady Irvine, CA 92618 9 X 332,831. Robert Wood Johnson Foundation 50 College Road East Princeton, NJ 08540-6614 10 X 50,000. Samuel N. and Mary Castle Foundation 733 Bishop Street, Suite 1275 Honolulu, HI 96813 11 X 150,000. Stupski Foundation 90 New Montgomery St, Suite 1100 San Francisco, CA 94105-4551 12 X 48,500. The Kohala Center P.O. Box 437462 Kamuela, HI 96743 Collaborative Support Services, Inc. 83-0599239 25 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 123452 11-11-21 Schedule B (Form 990) (2021) Employer identification number (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash Schedule B (Form 990) (2021) Page Name of organization (see instructions). Use duplicate copies of Part I if additional space is needed. $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) 2 Part I Contributors 13 X 150,000. W.K. Kellogg Foundation 1 Michigan Ave, East Battle Creek East Battle Creek, MI 49017 Collaborative Support Services, Inc. 83-0599239 26 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 123453 11-11-21 Schedule B (Form 990) (2021) Employer identification number (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received Schedule B (Form 990) (2021) Page Name of organization (see instructions). Use duplicate copies of Part II if additional space is needed. (See instructions.) $ (See instructions.) $ (See instructions.) $ (See instructions.) $ (See instructions.) $ (See instructions.) $ 3 Part II Noncash Property Collaborative Support Services, Inc. 83-0599239 27 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 (Enter this info. once.)completing Part III, enter the total of exclusively religious, charitable, etc., contributions of for the year. 123454 11-11-21 Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. (a) (e) and $1,000 or less Schedule B (Form 990) (2021) Complete columns through the following line entry. For organizations Employer identification number (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee Schedule B (Form 990) (2021) Page Name of organization | $ Use duplicate copies of Part III if additional space is needed. 4 Part III Collaborative Support Services, Inc. 83-0599239 28 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 Department of the Treasury Internal Revenue Service 132041 11-03-21 OMB No. 1545-0047 (Form 990) For Organizations Exempt From Income Tax Under section 501(c) and section 527 Open to Public Inspection Complete if the organization is described below. Attach to Form 990 or Form 990-EZ. | Go to www.irs.gov/Form990 for instructions and the latest information. If the organization answered "Yes," on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then If the organization answered "Yes," on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then If the organization answered "Yes," on Form 990, Part IV, line 5 (Proxy Tax) (See separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (See separate instructions), then Employer identification number 1 2 3 1 2 3 4 Yes No a b Yes No 1 2 3 4 5 Form 1120-POL Yes No (a) (b) (c) (d) (e) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule C (Form 990) 2021 ¥ Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C. ¥ Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B. ¥ Section 527 organizations: Complete Part I-A only. ¥ Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B. ¥ Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A. ¥ Section 501(c)(4), (5), or (6) organizations: Complete Part III. Name of organization Provide a description of the organization's direct and indirect political campaign activities in Part IV. Political campaign activity expenditures Volunteer hours for political campaign activities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ $ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Enter the amount of any excise tax incurred by the organization under section 4955 Enter the amount of any excise tax incurred by organization managers under section 4955 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ~~~~~~~~~~~~~ $ ~~~~~~~~~~ $ ~~~~~~~~~~~~~~~~~~~ Was a correction made? If "Yes," describe in Part IV. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Enter the amount directly expended by the filing organization for section 527 exempt function activities Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ~~~~ $ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~ $ Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b Did the filing organization file for this year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~ $ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. Name Address EIN Amount paid from filing organization's funds. If none, enter -0-. Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-. LHA SCHEDULE C Part I-A Complete if the organization is exempt under section 501(c) or is a section 527 organization. Complete if the organization is exempt under section 501(c)(3).Part I-B Part I-C Complete if the organization is exempt under section 501(c), except section 501(c)(3). Political Campaign and Lobbying Activities 2021 J J J J J J J J Collaborative Support Services, Inc. 83-0599239 29 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132042 11-03-21 If the amount on line 1e, column (a) or (b) is: 2 A B Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) (a) (b) 1a b c d e f The lobbying nontaxable amount is: g h i j Yes No 4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period (a) (b) (c) (d) (e) 2a b c d e f Schedule C (Form 990) 2021 Schedule C (Form 990) 2021 Page Check if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). Check if the filing organization checked box A and "limited control" provisions apply. Filing organization's totals Affiliated group totals Total lobbying expenditures to influence public opinion (grassroots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) ~~~~~~~~~~ ~~~~~~~~~~~ Total lobbying expenditures (add lines 1a and 1b) Other exempt purpose expenditures ~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount. Enter the amount from the following table in both columns. ~~~~~~~~~~~~~~~~~~~~ Not over $500,000 Over $500,000 but not over $1,000,000 Over $1,000,000 but not over $1,500,000 Over $1,500,000 but not over $17,000,000 Over $17,000,000 20% of the amount on line 1e. $100,000 plus 15% of the excess over $500,000. $175,000 plus 10% of the excess over $1,000,000. $225,000 plus 5% of the excess over $1,500,000. $1,000,000. Grassroots nontaxable amount (enter 25% of line 1f) Subtract line 1g from line 1a. If zero or less, enter -0Subtract line 1f from line 1c. If zero or less, enter -0~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~ If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? Calendar year (or fiscal year beginning in) 2018 2019 2020 2021 Total Lobbying nontaxable amount Lobbying ceiling amount (150% of line 2a, column(e)) Total lobbying expenditures Grassroots nontaxable amount Grassroots ceiling amount (150% of line 2d, column (e)) Grassroots lobbying expenditures Part II-A Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). J J Collaborative Support Services, Inc. 83-0599239 30 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132043 11-03-21 3 (a) (b) Yes No Amount 1 a b c d e f g h i j a b c d 2 Yes No 1 2 3 1 2 3 1 2 3 4 5 (do not include amounts of political expenses for which the section 527(f) tax was paid). 1 2a 2b 2c 3 4 5 a b c Schedule C (Form 990) 2021 For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity. Schedule C (Form 990) 2021 Page During the year, did the filing organization attempt to influence foreign, national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Volunteers? Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? Media advertisements? Mailings to members, legislators, or the public? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~ Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Direct contact with legislators, their staffs, government officials, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? Other activities? ~~~~~~ ~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total. Add lines 1c through 1i Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "Yes," enter the amount of any tax incurred under section 4912 If "Yes," enter the amount of any tax incurred by organization managers under section 4912 If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~ ~~~~~~~~~~~~~~~~ ~~~ Were substantially all (90% or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year? ~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Dues, assessments and similar amounts from members Section 162(e) nondeductible lobbying and political expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Current year Carryover from last year Total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Taxable amount of lobbying and political expenditures. See instructions Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (See instructions); and Part II-B, line 1. Also, complete this part for any additional information. Part II-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). Part III-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). Part III-B Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered "Yes." Part IV Supplemental Information Direct lobbying of legislature by employees to influence legislation relating to early childhood priorities in the health, human services, and education sectors. 17,077. 17,077. X X X X X X X X X X Part II-B, Line 1, Lobbying Activities: Collaborative Support Services, Inc. 83-0599239 31 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 Department of the Treasury Internal Revenue Service 132051 10-28-21 OMB No. 1545-0047 Held at the End of the Tax Year | Complete if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. | Attach to Form 990. |Go to www.irs.gov/Form990 for instructions and the latest information. (Form 990) Open to Public Inspection Name of the organization Employer identification number (a) (b) 1 2 3 4 5 6 Yes No Yes No 1 2 3 4 5 6 7 8 9 a b c d 2a 2b 2c 2d Yes No Yes No 1 2 a b (i) (ii) a b For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2021 Complete if the organization answered "Yes" on Form 990, Part IV, line 6. Donor advised funds Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year ~~~~~~~~~~~~~~~ ~~~~ ~~~~~~ ~~~~~~~~~~~~~ Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? ~~~~~~~~~~~~~~~~~~ Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (for example, recreation or education) Protection of natural habitat Preservation of open space Preservation of a historically important land area Preservation of a certified historic structure Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Total number of conservation easements Total acreage restricted by conservation easements ~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Number of conservation easements on a certified historic structure included in (a) Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year | Number of states where property subject to conservation easement is located | Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~ Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year | Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year | $ Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: Revenue included on Form 990, Part VIII, line 1 Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $ $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: Revenue included on Form 990, Part VIII, line 1 Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $ $ | LHA Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Part II Conservation Easements. Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. SCHEDULE D Supplemental Financial Statements 2021 Collaborative Support Services, Inc. 83-0599239 32 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132052 10-28-21 3 4 5 a b c d e Yes No 1 2 a b c d e f a b Yes No 1c 1d 1e 1f Yes No (a) (b) (c) (d) (e) 1 2 3 4 a b c d e f g a b c a b Yes No (i) (ii) 3a(i) 3a(ii) 3b (a) (b) (c) (d) 1a b c d e Total. Schedule D (Form 990) 2021 (continued) (Column (d) must equal Form 990, Part X, column (B), line 10c.) Two years back Three years back Four years back Schedule D (Form 990) 2021 Page Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): Public exhibition Scholarly research Preservation for future generations Loan or exchange program Other Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? If "Yes," explain the arrangement in Part XIII and complete the following table: ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amount Beginning balance Additions during the year Distributions during the year Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII ~~~~~ Complete if the organization answered "Yes" on Form 990, Part IV, line 10. Current year Prior year Beginning of year balance Contributions Net investment earnings, gains, and losses Grants or scholarships ~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~ Other expenditures for facilities and programs Administrative expenses End of year balance ~~~~~~~~~~~~~ ~~~~~~~~ ~~~~~~~~~~ Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: Board designated or quasi-endowment Permanent endowment Term endowment The percentages on lines 2a, 2b, and 2c should equal 100%. | % | % | % Are there endowment funds not in the possession of the organization that are held and administered for the organization by: Unrelated organizations Related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? Describe in Part XIII the intended uses of the organization's endowment funds. ~~~~~~~~~~~~~~~~~~~~ Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property Cost or other basis (investment) Cost or other basis (other) Accumulated depreciation Book value Land Buildings Leasehold improvements ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~ Equipment Other ~~~~~~~~~~~~~~~~~ Add lines 1a through 1e. | 2 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets Part IV Escrow and Custodial Arrangements. Part V Endowment Funds. Part VI Land, Buildings, and Equipment. 13,640. 812. 12,828. 12,828. Collaborative Support Services, Inc. 83-0599239 33 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 (including name of security) 132053 10-28-21 Total. Total. (a) (b) (c) (1) (2) (3) (a) (b) (c) (1) (2) (3) (4) (5) (6) (7) (8) (9) (a) (b) (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (a) (b) 1. Total. 2. Schedule D (Form 990) 2021 (Column (b) must equal Form 990, Part X, col. (B) line 15.) (Column (b) must equal Form 990, Part X, col. (B) line 25.) Description of security or category (Col. (b) must equal Form 990, Part X, col. (B) line 12.) | (Col. (b) must equal Form 990, Part X, col. (B) line 13.) | Schedule D (Form 990) 2021 Page Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Book value Method of valuation: Cost or end-of-year market value Financial derivatives Closely held equity interests Other ~~~~~~~~~~~~~~~ ~~~~~~~~~~~ (A) (B) (C) (D) (E) (F) (G) (H) Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Description of investment Book value Method of valuation: Cost or end-of-year market value Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. Description Book value | Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. Description of liability Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Federal income taxes | Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII 3 Part VII Investments - Other Securities. Part VIII Investments - Program Related. Part IX Other Assets. Part X Other Liabilities. Collaborative Support Services, Inc. Deferred Rent 83-0599239 1,183. 1,183. 34 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132054 10-28-21 1 2 3 4 5 1 a b c d e 2a 2b 2c 2d 2a 2d 2e 32e 1 a b c 4a 4b 4a 4b 3 4c. 4c 5 1 2 3 4 5 1 a b c d e 2a 2b 2c 2d 2a 2d 2e 1 2e 3 a b c 4a 4b 4a 4b 3 4c. 4c 5 Schedule D (Form 990) 2021 (This must equal Form 990, Part I, line 12.) (This must equal Form 990, Part I, line 18.) Schedule D (Form 990) 2021 Page Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12: ~~~~~~~~~~~~~~~~~~~ Net unrealized gains (losses) on investments Donated services and use of facilities Recoveries of prior year grants Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~ ~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines through ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Subtract line from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on Form 990, Part VIII, line 12, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines and Total revenue. Add lines and ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25: ~~~~~~~~~~~~~~~~~~~~~~~~~~ Donated services and use of facilities Prior year adjustments Other losses Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines through Subtract line from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines and Total expenses. Add lines and ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Part XIII Supplemental Information. 2,138,912. 55,000. 55,000. 2,083,912. 0. 2,083,912. 2,032,436. 55,000. 55,000. 1,977,436. 0. 1,977,436. Collaborative Support Services, Inc. 83-0599239 35 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 OMB No. 1545-0047 Department of the Treasury Internal Revenue Service Loan to or from the organization? 132131 11-02-21 (Form 990) | Complete if the organization answered "Yes" on Form 990, Part IV, line 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b. Open To Public Inspection | Attach to Form 990 or Form 990-EZ. | Go to www.irs.gov/Form990 for instructions and the latest information. Employer identification number 1 (b) (d) (a) (c) Yes No 2 3 (a) (c) (e) (g) (h) (i) (d) (b) (f) Yes No Yes No Yes No Total (b) (a) (c) (d) (e) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule L (Form 990) 2021 Approved by board or committee? Written agreement? Relationship with organization Name of the organization (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only). Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b. Relationship between disqualified person and organization Corrected? Name of disqualified person Description of transaction Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | | $ $Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ~~~~~~~~~~~~~~~~ Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22. Name of interested person Purpose of loan Original principal amount In default? Balance due To From | $ Complete if the organization answered "Yes" on Form 990, Part IV, line 27. Relationship between interested person and the organization Name of interested person Amount of assistance Type of assistance Purpose of assistance LHA SCHEDULE L Part I Excess Benefit Transactions Part II Loans to and/or From Interested Persons. Part III Grants or Assistance Benefiting Interested Persons. Transactions With Interested Persons 2021 83-0599239 X X XX 2,988. 2,988.Substantial con Substant 2,988. Collaborative Support Services, Inc. See Part V for Continuations Supplies 36 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132132 11-02-21 2 (e) (a) (b) (c) (d) Yes No Schedule L (Form 990) 2021 Schedule L (Form 990) 2021 Page Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c. Sharing of organization's revenues? Name of interested person Relationship between interested person and the organization Amount of transaction Description of transaction Provide additional information for responses to questions on Schedule L (see instructions). Part IV Business Transactions Involving Interested Persons. Part V Supplemental Information. 83-0599239 Schedule L, Part II, Loans To and From Interested Persons: (a) Name of Person: Substantial contributor (b) Relationship with Organization: Substantial contributor Collaborative Support Services, Inc. 37 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 OMB No. 1545-0047 Department of the Treasury Internal Revenue Service 132211 11-11-21 Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. | Attach to Form 990 or Form 990-EZ. | Go to www.irs.gov/Form990 for the latest information. Open to Public Inspection Employer identification number For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990) 2021 Name of the organization LHA (Form 990) SCHEDULE O Supplemental Information to Form 990 or 990-EZ 2021 Form 990, Part I, Line 1, Description of Organization Mission: State of Hawaii, with a specific focus on early-stage organizations. The Corporation will support this programming through capacity-building activities for early-stage charitable organizations including grant funding, administrative support, and educational seminars and convenings. The Corporation will also serve as a fiscal sponsor for early-stage charitable initiatives, ultimately assisting those initiatives in becoming independent tax-exempt organizations if there is sufficient need, support, and desire for such independence. Non-profit projects in Hawaii are suffering from the time and cost of applying for tax exempt status independently. This entity will allow these early teams to focus on designing and proving the efficacy of their interventions in a more time and resource efficient way. Form 990, Part III, Line 1, Description of Organization Mission: charitable organizations including grant funding, administrative support, and educational seminars and convenings. The Corporation will also serve as a fiscal sponsor for early-stage charitable initiatives, ultimately assisting those initiatives in becoming independent tax-exempt organizations if there is sufficient need, support, and desire for such independence. Non-profit projects in Hawaii are suffering from the time and cost of applying for tax exempt status independently. This entity will allow these early teams to focus on designing and proving the efficacy of Collaborative Support Services, Inc. 83-0599239 38 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132212 11-11-21 2 Employer identification number Schedule O (Form 990) 2021 Schedule O (Form 990) 2021 Page Name of the organization their interventions in a more time and resource efficient way. Form 990, Part VI, Section A, line 2: Directors Michael Mohr and Jeffrey Mohr are father and son. The Corporation has adopted a conflict of interest policy and will adhere to that policy in evaluating any transactions involving Michael and Jeffrey Mohr. Neither individual, however, anticipates entering into any contracts or other transactions with the Corporation. Form 990, Part VI, Section A, line 8b: Board meetings are documented and the meeting minutes are approved at the next board meeting. Currently there are no committees with authority to act on behalf of the governing body, thus there are no committee meetings to document. If and when committees may be formed, they will be documented in the same way as governing body meetings are currently documented. Form 990, Part VI, Section B, line 11b: Submitted to directors for review and comment. Any questions to be answered and the Forms updated for final signature. Form 990, Part VI, Section B, Line 12c: The directors or designated committee members of Collaborative Support Services, Inc. ("CSSI") monitor and enforce the conflict of interest policy. Interested Persons with any Financial Interest in a transaction or arrangement involving CSSI have a duty to disclose the relationship. The Collaborative Support Services, Inc. 83-0599239 form of disclosure is an annual certification statement signed by all directors, officers and committee members. The certification affirms that 39 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132212 11-11-21 2 Employer identification number Schedule O (Form 990) 2021 Schedule O (Form 990) 2021 Page Name of the organization each Interested Person has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands CSSI is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Furthermore, the certification includes a disclosure statement where Interested Persons must disclose all actual or potential conflicts. The policy outlines processes for the CSSI directors or committee members to determine whether a conflict of interest exists, procedures for addressing a potential conflict, and appropriate disciplinary and corrective action if actual or potential conflicts of interest are not disclosed. Form 990, Part VI, Section B, Line 15: The directors of Collaborative Support Services, Inc. ("CSSI") use compensation data from comparable organizations under comparable circumstances in determining employee compensation. Comparable compensation data is compiled from various reputable sources, including but not limited to outsourced recruiters, comparable organizations and public resources. When analyzing the aforementioned compensation data, key factors in the analysis include the size, mission and location of comparable organizations. Directors and officers of CSSI serve without remuneration. Form 990, Part VI, Section C, Line 19: Governing documents, policies and financial statements will be made available to the public upon request. Collaborative Support Services, Inc. 83-0599239 Form 990, Part IX, Line 11g, Other Fees: Professional Services: 40 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132212 11-11-21 2 Employer identification number Schedule O (Form 990) 2021 Schedule O (Form 990) 2021 Page Name of the organization Program service expenses 0. Management and general expenses 52,975. Fundraising expenses 0. Total expenses 52,975. Accounting and Auditing: Program service expenses 0. Management and general expenses 38,550. Fundraising expenses 0. Total expenses 38,550. Consulting Expenses: Program service expenses 632,479. Management and general expenses 0. Fundraising expenses 0. Total expenses 632,479. Total Other Fees on Form 990, Part IX, line 11g, Col A 724,004. Form 990, Part IX, Line 24e, All Other Functional Expenses: Online Connection, Services & Hosting: Program service expenses 7,670. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,670. Identity, Communications and Public Relations: Collaborative Support Services, Inc. 83-0599239 Program service expenses 5,000. Management and general expenses 0. 41 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132212 11-11-21 2 Employer identification number Schedule O (Form 990) 2021 Schedule O (Form 990) 2021 Page Name of the organization Fundraising expenses 0. Total expenses 5,000. Computer Supplies and Technology - Other: Program service expenses 3,397. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,397. Insurance Expense: Program service expenses 0. Management and general expenses 2,346. Fundraising expenses 0. Total expenses 2,346. Conferences, Seminars & Workshops: Program service expenses 2,041. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,041. Excise Tax: Program service expenses 0. Management and general expenses 1,886. Fundraising expenses 0. Total expenses 1,886. Collaborative Support Services, Inc. 83-0599239 License and Fees: 42 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132212 11-11-21 2 Employer identification number Schedule O (Form 990) 2021 Schedule O (Form 990) 2021 Page Name of the organization Program service expenses 1,219. Management and general expenses 350. Fundraising expenses 0. Total expenses 1,569. Computer Software: Program service expenses 1,406. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,406. Computer Hardware & Devices: Program service expenses 1,308. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,308. Depreciation/Amortization Expense: Program service expenses 0. Management and general expenses 812. Fundraising expenses 0. Total expenses 812. Postage and Delivery: Program service expenses 503. Management and general expenses 0. Collaborative Support Services, Inc. 83-0599239 Fundraising expenses 0. Total expenses 503. 43 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132212 11-11-21 2 Employer identification number Schedule O (Form 990) 2021 Schedule O (Form 990) 2021 Page Name of the organization Bank/Broker Fees: Program service expenses 0. Management and general expenses 501. Fundraising expenses 0. Total expenses 501. Office and Kitchen Supplies: Program service expenses 481. Management and general expenses 0. Fundraising expenses 0. Total expenses 481. Memberships and Dues: Program service expenses 350. Management and general expenses 0. Fundraising expenses 0. Total expenses 350. Miscellaneous Expenses: Program service expenses 309. Management and general expenses 0. Fundraising expenses 0. Total expenses 309. Professional Development and Education: Collaborative Support Services, Inc. 83-0599239 Program service expenses 25. Management and general expenses 0. 44 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 132212 11-11-21 2 Employer identification number Schedule O (Form 990) 2021 Schedule O (Form 990) 2021 Page Name of the organization Fundraising expenses 0. Total expenses 25. Total Other Expenses on Form 990, Part IX, line 24e, Col A 29,604. Form 990, Part III, Question 2, Statement of Program Service Accomplishment Feeding undernourished residents of Hawaii by providing emergency relief food distributions. Collaborative Support Services, Inc. 83-0599239 45 13531115 152836 CSSI990PF 2021.05000 COLLABORATIVE SUPPORT SER CSSI9901 Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0f2 FYE22 Form 990.pdf Check if self-employed Department of the Treasury Internal Revenue Service Check if applicable: Address change Name change Initial return Final return/ terminated Gross receipts $ Amended return Application pending Are all subordinates included? 232001 12-13-22 OMB No. 1545-0047 Beginning of Current Year Paid Preparer Use Only Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Do not enter social security numbers on this form as it may be made public. Open to Public InspectionGo to www.irs.gov/Form990 for instructions and the latest information. A For the 2022 calendar year, or tax year beginning and ending B C D Employer identification number E G H(a) H(b) H(c) F Yes No Yes No I J K Website: L M 1 2 3 4 5 6 7 3 4 5 6 7a 7b a b Activities & Governance Prior Year Current Year 8 9 10 11 12 13 14 15 16 17 18 19 Revenue a b Expenses End of Year 20 21 22 Sign Here Yes No For Paperwork Reduction Act Notice, see the separate instructions. (or P.O. box if mail is not delivered to street address) Room/suite )501(c)(3) 501(c) ( (insert no.) 4947(a)(1) or 527 Corporation Trust Association OtherForm of organization: Year of formation: State of legal domicile: Net Assets or Fund Balances Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer Date Type or print name and title Date PTINPrint/Type preparer's name Preparer's signature Firm's name Firm's EIN Firm's address Phone no. Form Name of organization Doing business as Number and street Telephone number City or town, state or province, country, and ZIP or foreign postal code Is this a group return for subordinates?Name and address of principal officer: ~~ If "No," attach a list. See instructions Group exemption number Tax-exempt status: Briefly describe the organization's mission or most significant activities: Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets. Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) Total number of individuals employed in calendar year 2022 (Part V, line 2a) ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Total number of volunteers (estimate if necessary) Total unrelated business revenue from Part VIII, column (C), line 12 Net unrelated business taxable income from Form 990-T, Part I, line 11 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~ Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~ Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~Investment income (Part VIII, column (A), lines 3, 4, and 7d) Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~ Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~ Professional fundraising fees (Part IX, column (A), line 11e) Total fundraising expenses (Part IX, column (D), line 25) ~~~~~~~~~~~~~~ Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 18 from line 12 ~~~~~~~~~~~~~ ~~~~~~~ Total assets (Part X, line 16) Total liabilities (Part X, line 26) Net assets or fund balances. Subtract line 21 from line 20 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~ May the IRS discuss this return with the preparer shown above? See instructions LHA Form (2022) Part I Summary Signature BlockPart II 990 Return of Organization Exempt From Income Tax990 2022 Extended to November 15, 2023 Collaborative Support Services, Inc. 83-0599239 408-358-3316720 University Ave 200 1,950,974. Los Gatos, CA 95032 XJeffrey Mohr N/A X 2018 HI To support charitable 4 4 6 0 0. 0. 1,809,768. 141,206. 0. 0. 2,083,912. 1,950,974. 0. 0. 684,489. 0. 0. 1,308,648. 1,977,436. 1,993,137. 106,476. -42,163. 2,138,674. 1,733,098. 737,186. 373,773. 1,401,488. 1,359,325. Jeffrey Mohr, Treasurer P00294980Roger V. Hansen 77-0534410COMPREHENSIVE FINANCIAL MANAGEMENT 720 University Ave #200 Los Gatos, CA 95032 (408) 358-3316 X same as C above programming in the State of Hawaii. See Schedule O for Organization Mission Statement Continuation X 1,846,202. 237,621. 89. 0. 0. 0. 587,859. 0. 1,389,577. Roger V. Hansen Code: Expenses $ including grants of $ Revenue $ Code: Expenses $ including grants of $ Revenue $ Code: Expenses $ including grants of $ Revenue $ Expenses $ including grants of $ Revenue $ 232002 12-13-22 1 2 3 4 Yes No Yes No 4a 4b 4c 4d 4e Form 990 (2022) Page Check if Schedule O contains a response or note to any line in this Part III Briefly describe the organization's mission: Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? If "Yes," describe these new services on Schedule O. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Did the organization cease conducting, or make significant changes in how it conducts, any program services? If "Yes," describe these changes on Schedule O. ~~~~~~ Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Other program services (Describe on Schedule O.) ( ) ( ) Total program service expenses Form (2022) 2 Statement of Program Service AccomplishmentsPart III 990 The mission of Collaborative Support Services, Inc. is to support X X charitable programming in the State of Hawaii, with a specific focus 1,839,779. 120,886. public-private collaborative designed to improve the system of care for Collaborative Support Services, Inc. 83-0599239 on early-stage organizations. The Corporation will support this programming through capacity-building activities for early-stage The Early Childhood Action Strategy (ECAS) is a statewide Hawaii's youngest children and their families. ECAS brings together government and non-governmental organizations to align priorities for children prenatal to age eight, streamline services, maximize resources and improve programs to support our youngest keiki. 69,649. 20,320. Chef Hui's mission is feeding undernourished residents of Hawaii by providing emergency relief food distributions. 1,909,428. X 3 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232003 12-13-22 Yes No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 1 2 3 4 5 6 7 8 9 10 Section 501(c)(3) organizations. a b c d e f a b 11a 11b 11c 11d 11e 11f 12a 12b 13 14a 14b 15 16 17 18 19 20a 20b 21 a b 20 21 a b If "Yes," complete Schedule A Schedule B, Schedule of Contributors If "Yes," complete Schedule C, Part I If "Yes," complete Schedule C, Part II If "Yes," complete Schedule C, Part III If "Yes," complete Schedule D, Part I If "Yes," complete Schedule D, Part II If "Yes," complete Schedule D, Part III If "Yes," complete Schedule D, Part IV If "Yes," complete Schedule D, Part V If "Yes," complete Schedule D, Part VI If "Yes," complete Schedule D, Part VII If "Yes," complete Schedule D, Part VIII If "Yes," complete Schedule D, Part IX If "Yes," complete Schedule D, Part X If "Yes," complete Schedule D, Part X If "Yes," complete Schedule D, Parts XI and XII If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional If "Yes," complete Schedule E If "Yes," complete Schedule F, Parts I and IV If "Yes," complete Schedule F, Parts II and IV If "Yes," complete Schedule F, Parts III and IV If "Yes," complete Schedule G, Part I. If "Yes," complete Schedule G, Part II If "Yes," complete Schedule G, Part III If "Yes," complete Schedule H If "Yes," complete Schedule I, Parts I and II Form 990 (2022) Page Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization required to complete ? See instructions Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~ Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~ Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? Did the organization maintain collections of works of art, historical treasures, or other similar assets? ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? Did the organization, directly or through a related organization, hold assets in donor-restricted endowments or in quasi endowments? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for investments - other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16? Did the organization report an amount for investments - program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in Part X, line 16? Did the organization report an amount for other liabilities in Part X, line 25? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? Did the organization obtain separate, independent audited financial statements for the tax year? ~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Was the organization included in consolidated, independent audited financial statements for the tax year? ~~~~~ Is the organization a school described in section 170(b)(1)(A)(ii)? Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? See instructions ~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization operate one or more hospital facilities? ~~~~~~~~~~~~~~~~~ If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ~~~~~~~~~~ Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? ~~~~~~~~~~~~~~ Form (2022) 3 Part IV Checklist of Required Schedules 990 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Collaborative Support Services, Inc. 83-0599239 4 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232004 12-13-22 Yes No 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 22 23 24a 24b 24c 24d 25a 25b 26 27 28a 28b 28c 29 30 31 32 33 34 35a 35b 36 37 38 a b c d a b Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. a b c a b Section 501(c)(3) organizations. Note: Yes No 1a b c 1a 1b 1c (continued) If "Yes," complete Schedule I, Parts I and III If "Yes," complete Schedule J If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a If "Yes," complete Schedule L, Part I If "Yes," complete Schedule L, Part I If "Yes," complete Schedule L, Part II If "Yes," complete Schedule L, Part III If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule L, Part IV If "Yes," complete Schedule M If "Yes," complete Schedule M If "Yes," complete Schedule N, Part I If "Yes," complete Schedule N, Part II If "Yes," complete Schedule R, Part I If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 If "Yes," complete Schedule R, Part V, line 2 If "Yes," complete Schedule R, Part V, line 2 If "Yes," complete Schedule R, Part VI Form 990 (2022) Page Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~ Did the organization engage in an excess benefit transaction with a disqualified person during the year? Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? ~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? ~~~~~~~~~~~~~ Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons? ~~~ Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV, instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ A family member of any individual described in line 28a? A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? ~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization receive more than $25,000 in non-cash contributions? Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? ~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization liquidate, terminate, or dissolve and cease operations? Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? ~~~~~~ ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? Was the organization related to any tax-exempt or taxable entity? ~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a controlled entity within the meaning of section 512(b)(13)? If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~ Did the organization make any transfers to an exempt non-charitable related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? ~~~~~~~~ Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? All Form 990 filers are required to complete Schedule O Check if Schedule O contains a response or note to any line in this Part V Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~ Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable ~~~~~~~~~~ Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? Form (2022) 4 Part IV Checklist of Required Schedules Part V Statements Regarding Other IRS Filings and Tax Compliance 990 X X X X X X X X X X X X Collaborative Support Services, Inc. 83-0599239 25 0 X X X X X X X X X 5 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232005 12-13-22 Yes No 2 3 4 5 6 7 a b 2a 2b 3a 3b 4a 5a 5b 5c 6a 6b 7a 7b 7c 7e 7f 7g 7h 8 9a 9b a b a b a b c a b Organizations that may receive deductible contributions under section 170(c). a b c d e f g h 7d 8 9 10 11 12 13 14 15 16 17 Sponsoring organizations maintaining donor advised funds. Sponsoring organizations maintaining donor advised funds. a b Section 501(c)(7) organizations. a b 10a 10b Section 501(c)(12) organizations. a b 11a 11b a b Section 4947(a)(1) non-exempt charitable trusts. 12a 12b Section 501(c)(29) qualified nonprofit health insurance issuers. Note: a b c a b 13a 13b 13c 14a 14b 15 16 17 Section 501(c)(21) organizations. ~~~~~~~~~~~~~~~~~~~ (continued) If "No" to line 3b, provide an explanation on Schedule O If "No," provide an explanation on Schedule O Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? Form (2022) Form 990 (2022) Page Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~ If at least one is reported on line 2a, did the organization file all required federal employment tax returns? ~~~~~~~~~~ Did the organization have unrelated business gross income of $1,000 or more during the year? If "Yes," has it filed a Form 990-T for this year? ~~~~~~~~~~~~~~ ~~~~~~~~~~ At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ~~~~~~~ If "Yes," enter the name of the foreign country See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? ~~~~~~~~~~~~ ~~~~~~~~~ If "Yes" to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? ~~~~~~~~~~~~~~~ If "Yes," indicate the number of Forms 8282 filed during the year Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ~~~~~~~~~~~~~~~~ ~~~~~~~ ~~~~~~~~~Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ~ Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ~~~~~~~~~~~~~~~~~~~ Did the sponsoring organization make any taxable distributions under section 4966? Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Enter: Initiation fees and capital contributions included on Part VIII, line 12 Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~~~~~~~~~~ ~~~~~~ Enter: Gross income from members or shareholders Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization filing Form 990 in lieu of Form 1041? If "Yes," enter the amount of tax-exempt interest received or accrued during the year Is the organization licensed to issue qualified health plans in more than one state? See the instructions for additional information the organization must report on Schedule O. ~~~~~~~~~~~~~~~~~~~~~ Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans Enter the amount of reserves on hand ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization receive any payments for indoor tanning services during the tax year? If "Yes," has it filed a Form 720 to report these payments? ~~~~~~~~~~~~~~~~ ~~~~~~~~~ Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? If "Yes," see the instructions and file Form 4720, Schedule N. Is the organization an educational institution subject to the section 4968 excise tax on net investment income? If "Yes," complete Form 4720, Schedule O. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? If "Yes," complete Form 6069. 5 Part V Statements Regarding Other IRS Filings and Tax Compliance 990 X X X X X X X X X X X X 6 Collaborative Support Services, Inc. 83-0599239 X 6 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232006 12-13-22 Yes No 1a 1b 1 2 3 4 5 6 7 8 9 a b 2 3 4 5 6 7a 7b 8a 8b 9 a b a b Yes No 10 11 a b 10a 10b 11a 12a 12b 12c 13 14 15a 15b 16a 16b a b 12a b c 13 14 15 a b 16a b 17 18 19 20 For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. If "Yes," provide the names and addresses on Schedule O (This Section B requests information about policies not required by the Internal Revenue Code.) If "No," go to line 13 If "Yes," describe on Schedule O how this was done (explain on Schedule O) If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? Form (2022) Form 990 (2022) Page Check if Schedule O contains a response or note to any line in this Part VI Enter the number of voting members of the governing body at the end of the tax year Enter the number of voting members included on line 1a, above, who are independent ~~~~~~ ~~~~~~ Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~~ Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? Did the organization become aware during the year of a significant diversion of the organization's assets? Did the organization have members or stockholders? ~~~~~ ~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ The governing body? Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? Did the organization have local chapters, branches, or affiliates? If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? Describe on Schedule O the process, if any, used by the organization to review this Form 990. Did the organization have a written conflict of interest policy? ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ Did the organization regularly and consistently monitor and enforce compliance with the policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a written whistleblower policy? Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions. ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. Own website Another's website Upon request Other Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records 6 Part VI Governance, Management, and Disclosure. Section A. Governing Body and Management Section B. Policies Section C. Disclosure 990 4 4 X X X X X X X X X X X X X X X X X X X X Michelle Green - 408-358-3316 720 University Ave, Suite 200, Los Gatos, CA 95032 Collaborative Support Services, Inc. 83-0599239 X HI X 7 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 Individual trustee or director Institutional trustee Officer Key employee Highest compensated employee Former (do not check more than one box, unless person is both an officer and a director/trustee) 232007 12-13-22 current Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a current current former former directors or trustees (A) (B) (C) (D) (E) (F) Form 990 (2022) Page Check if Schedule O contains a response or note to any line in this Part VII Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ¥ List all of the organization's officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ¥ List all of the organization's key employees, if any. See the instructions for definition of "key employee." ¥ List the organization's five highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. ¥ List all of the organization's officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ¥ List all of the organization's that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. PositionName and title Average hours per week (list any hours for related organizations below line) Reportable compensation from the organization (W-2/1099-MISC/ 1099-NEC) Reportable compensation from related organizations (W-2/1099-MISC/ 1099-NEC) Estimated amount of other compensation from the organization and related organizations Form (2022) 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors 990 X (1) Kerrie Urosevich Network Design and Innovation Lead (2) Douglas Imig (3) Vivian Eto (4) Michael Mohr (5) Jeffrey Mohr (6) Aubrey Yee (7) Randy Ching Evidence and Outcomes Lead Stratgy and Project Management Lead President, Director Treasurer, Director Secretary, Director Director 40.00 40.00 40.00 1.92 2.00 1.00 0.00 X X X X X X X X X X 126,000. 108,232. 102,900. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. Collaborative Support Services, Inc. 83-0599239 8 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 Former Individual trustee or director Institutional trustee Officer Highest compensated employee Key employee (do not check more than one box, unless person is both an officer and a director/trustee) 232008 12-13-22 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (B) (C)(A) (D) (E) (F) 1b c d Subtotal Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) 2 Yes No 3 4 5 former 3 4 5 Section B. Independent Contractors 1 (A) (B) (C) 2 (continued) If "Yes," complete Schedule J for such individual If "Yes," complete Schedule J for such individual If "Yes," complete Schedule J for such person Page Form 990 (2022) PositionAverage hours per week (list any hours for related organizations below line) Name and title Reportable compensation from the organization (W-2/1099-MISC/ 1099-NEC) Reportable compensation from related organizations (W-2/1099-MISC/ 1099-NEC) Estimated amount of other compensation from the organization and related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~ ~ Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization Did the organization list any officer, director, trustee, key employee, or highest compensated employee on line 1a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? ~~~~~~~~~~~~~ Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization Form (2022) 8 Part VII 990 337,132. 0. 0. 0. 0. 0. 9th St., Suite 2000, Sacramento, CA 95814 3 1 337,132. 0. 0. Collaborative Support Services, Inc. X X X 83-0599239 California Strategies Campaigns, LLC, 980 Consulting services 182,500. 9 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 Noncash contributions included in lines 1a-1f 232009 12-13-22 Business Code Business Code Total revenue. (A) (B) (C) (D) 1 a b c d e f 1 1 1 1 1 1 1 a b c d e f gg Contributions, Gifts, Grants and Other Similar Amounts h Total. a b c d e f g 2 Program Service Revenue Total. 3 4 5 6 a b c d 6a 6b 6c 7 a 7a 7b 7c b c d a b c 8 8a 8b 9 a b c 9a 9b 10 a b c 10a 10b Other Revenue 11 a b c d e Miscellaneous Revenue Total. 12 Revenue excluded from tax under sections 512 - 514 All other contributions, gifts, grants, and similar amounts not included above Gross amount from sales of assets other than inventory cost or other basis and sales expenses Gross income from fundraising events See instructions Form (2022) Page Form 990 (2022) Check if Schedule O contains a response or note to any line in this Part VIII Total revenue Related or exempt function revenue Unrelated business revenue Federated campaigns Membership dues ~~~~~ ~~~~~~~ Fundraising events Related organizations ~~~~~~~ ~~~~~ Government grants (contributions) ~ $ Add lines 1a-1f All other program service revenue ~~~~~ Add lines 2a-2f Investment income (including dividends, interest, and other similar amounts) Income from investment of tax-exempt bond proceeds ~~~~~~~~~~~~~~~~~~ Royalties (i) Real (ii) Personal Gross rents Less: rental expenses Rental income or (loss) Net rental income or (loss) ~~~~~ ~ (i) Securities (ii) Other Less: Gain or (loss) ~~~ ~~~~~ Net gain or (loss) (not including $ of contributions reported on line 1c). See Part IV, line 18 ~~~~~~~~~~~~ Less: direct expenses ~~~~~~~~ Net income or (loss) from fundraising events Gross income from gaming activities. See Part IV, line 19 ~~~~~~~~~~~~ Less: direct expenses Net income or (loss) from gaming activities ~~~~~~~~ Gross sales of inventory, less returns and allowances ~~~~~~~~~~~~ Less: cost of goods sold Net income or (loss) from sales of inventory ~~~~~~~ All other revenue ~~~~~~~~~~~~~ Add lines 11a-11d 9 Part VIII Statement of Revenue 990 120,886. 1,809,768. 1,809,768. 141,206. 20,320. 1,950,974. 141,206. 0. 0. Collaborative Support Services, Inc. 83-0599239 Consulting Services 541610 120,886. Event 722514 20,320. 10 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 if following SOP 98-2 (ASC 958-720) 232010 12-13-22 Total functional expenses. Joint costs. (A) (B) (C) (D) 1 2 3 4 5 6 7 8 9 10 11 a b c d e f g 12 13 14 15 16 17 18 19 20 21 22 23 24 a b c d e 25 26 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Professional fundraising services. See Part IV, line 17 (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Sch O.) Other expenses. Itemize expenses not covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.) Add lines 1 through 24e Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here Form 990 (2022) Page Check if Schedule O contains a response or note to any line in this Part IX Total expenses Program service expenses Management and general expenses Fundraising expenses ~ Grants and other assistance to domestic individuals. See Part IV, line 22 ~~~~~~~ Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ~~~ Benefits paid to or for members ~~~~~~~ Compensation of current officers, directors, trustees, and key employees ~~~~~~~~ ~~~ Other salaries and wages ~~~~~~~~~~ Other employee benefits ~~~~~~~~~~ Payroll taxes ~~~~~~~~~~~~~~~~ Fees for services (nonemployees): Management Legal Accounting Lobbying ~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Investment management fees Other. ~~~~~~~~ Advertising and promotion Office expenses Information technology Royalties ~~~~~~~~~ ~~~~~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Occupancy ~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~Travel Payments of travel or entertainment expenses for any federal, state, or local public officials ~ Conferences, conventions, and meetings ~~ Interest Payments to affiliates ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~ Depreciation, depletion, and amortization Insurance ~~ ~~~~~~~~~~~~~~~~~ All other expenses Form (2022) Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII. 10 Statement of Functional ExpensesPart IX 990 552,322. 15,541. 116,626. 15,410. 1,094,833. 51,237. 9,796. 18,501. 67,852. 15,022. 10,566. 5,295. 20,136. 1,993,137. 552,322. 15,541. 116,626. 15,410. 1,030,802. 64,031. 43,676. 7,561. 9,796. 17,906. 595. 67,852. 0. 15,022. 0. 10,566. 0. 1,120. 4,175. 12,789. 7,347. 1,909,428. 83,709. 0. Supplies Consulting Expenses Online Connection, Serv Professional Developmen Collaborative Support Services, Inc. 83-0599239 See Sch O X 11 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232011 12-13-22 (A) (B) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 1 2 3 4 5 6 7 8 9 10c 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 a b 10a 10b Assets Total assets. Liabilities Total liabilities. Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. 27 28 Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33. 29 30 31 32 33 Net Assets or Fund Balances Form 990 (2022) Page Check if Schedule O contains a response or note to any line in this Part X Beginning of year End of year Cash - non-interest-bearing Savings and temporary cash investments Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~ Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~ Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ~~~~~~~~~ Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ~~ Notes and loans receivable, net Inventories for sale or use Prepaid expenses and deferred charges ~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D Less: accumulated depreciation ~~~ ~~~~~~ Investments - publicly traded securities Investments - other securities. See Part IV, line 11 Investments - program-related. See Part IV, line 11 Intangible assets ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~ Add lines 1 through 15 (must equal line 33) Accounts payable and accrued expenses Grants payable Deferred revenue ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Tax-exempt bond liabilities Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~ Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ~~~~~~~~~ Secured mortgages and notes payable to unrelated third parties ~~~~~~ Unsecured notes and loans payable to unrelated third parties ~~~~~~~~ Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines 17 through 25 Net assets without donor restrictions Net assets with donor restrictions ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds ~~~~~~~~~~~~~~~ ~~~~~~~~ ~~~~ Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~ Total liabilities and net assets/fund balances Form (2022) 11 Balance SheetPart X 990 1,486,425. 268,648. 8,430. 72,625. 623,388. 1,353,562. 3,544. 3,647. 13,640. 2,761. 12,828. 10,879. 4,059. 23,737. 2,138,674. 1,733,098. 648,307. 324,650. 84,708. 28,236. 2,988. 0. 1,183. 20,887. 737,186. 373,773. X 192,781. 134,619. 1,208,707. 1,224,706. 1,401,488. 1,359,325. 2,138,674. 1,733,098. 83-0599239Collaborative Support Services, Inc. 12 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232012 12-13-22 1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 10 Yes No 1 2 3 a b c 2a 2b 2c a b 3a 3b Form 990 (2022) Page Check if Schedule O contains a response or note to any line in this Part XI Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~ Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other changes in net assets or fund balances (explain on Schedule O) Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B)) ~~~~~~~~~~~~~~~~~~ Check if Schedule O contains a response or note to any line in this Part XII Accounting method used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? ~~~~~~~~~~~~~~~ If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits Form (2022) 12 Part XI Reconciliation of Net Assets Part XII Financial Statements and Reporting 990 X Collaborative Support Services, Inc. 83-0599239 1,950,974. 1,993,137. -42,163. 1,401,488. 0. 1,359,325. X X X X X 13 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 (iv) Is the organization listed in your governing document? OMB No. 1545-0047 Department of the Treasury Internal Revenue Service 232021 12-09-22 (i) (iii) (v) (vi) (ii) Name of supported organization Type of organization (described on lines 1-10 above (see instructions)) Amount of monetary support (see instructions) Amount of other support (see instructions) EIN (Form 990) Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information. Open to Public Inspection Name of the organization Employer identification number 1 2 3 4 5 6 7 8 9 10 11 12 section 170(b)(1)(A)(i). section 170(b)(1)(A)(ii). section 170(b)(1)(A)(iii). section 170(b)(1)(A)(iii). section 170(b)(1)(A)(iv). section 170(b)(1)(A)(v). section 170(b)(1)(A)(vi). section 170(b)(1)(A)(vi). section 170(b)(1)(A)(ix) section 509(a)(2). section 509(a)(4). section 509(a)(1) section 509(a)(2) section 509(a)(3). a b c d e f g Type I. You must complete Part IV, Sections A and B. Type II. You must complete Part IV, Sections A and C. Type III functionally integrated. You must complete Part IV, Sections A, D, and E. Type III non-functionally integrated. You must complete Part IV, Sections A and D, and Part V. Yes No Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2022 (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) A church, convention of churches, or association of churches described in A school described in (Attach Schedule E (Form 990).) A hospital or a cooperative hospital service organization described in A medical research organization operated in conjunction with a hospital described in Enter the hospital's name, city, and state: An organization operated for the benefit of a college or university owned or operated by a governmental unit described in (Complete Part II.) A federal, state, or local government or governmental unit described in An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in (Complete Part II.) A community trust described in (Complete Part II.) An agricultural research organization described in operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See (Complete Part III.) An organization organized and operated exclusively to test for public safety. See An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in or . See Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Provide the following information about the supported organization(s). LHA SCHEDULE A Part I Reason for Public Charity Status. Public Charity Status and Public Support 2022 X 83-0599239Collaborative Support Services, Inc. Subtract line 5 from line 4. 232022 12-09-22 Calendar year (or fiscal year beginning in) Calendar year (or fiscal year beginning in) 2 (a) (b) (c) (d) (e) (f) 1 2 3 4 5 Total. 6 Public support. (a) (b) (c) (d) (e) (f) 7 8 9 10 11 12 13 Total support. 12 First 5 years. stop here 14 15 14 15 16 17 18 a b a b 33 1/3% support test - 2022. stop here. 33 1/3% support test - 2021. stop here. 10% -facts-and-circumstances test - 2022. stop here. 10% -facts-and-circumstances test - 2021. stop here. Private foundation. Schedule A (Form 990) 2022 Add lines 7 through 10 Schedule A (Form 990) 2022 Page (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) 2018 2019 2020 2021 2022 Total Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~ Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ~~~~ The value of services or facilities furnished by a governmental unit to the organization without charge ~ Add lines 1 through 3 ~~~ The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ~~~~~~~~~~~~ 2018 2019 2020 2021 2022 Total Amounts from line 4 ~~~~~~~ Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources ~ Net income from unrelated business activities, whether or not the business is regularly carried on ~ Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ~~~~ Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and ~~~~~~~~~~~Public support percentage for 2022 (line 6, column (f), divided by line 11, column (f)) Public support percentage from 2021 Schedule A, Part II, line 14 % %~~~~~~~~~~~~~~~~~~~~~ If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~ If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~ If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) Section A. Public Support Section B. Total Support Section C. Computation of Public Support Percentage 100,000. 100,000. 678,837. 678,837. 3902132. 1846202. 1809768. 8336939. 3902132. 1846202. 1809768. 8336939. 599,174. 7737765. 100,000. 678,837. 3902132. 1846202. 1809768. 8336939. 89. 89. 267,294. 237,621. 141,206. 646,121. 8983149. 646,121. X Collaborative Support Services, Inc. 83-0599239 15 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 (Subtract line 7c from line 6.) Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year (Add lines 9, 10c, 11, and 12.) 232023 12-09-22 Calendar year (or fiscal year beginning in) Calendar year (or fiscal year beginning in) Total support. 3 (a) (b) (c) (d) (e) (f) 1 2 3 4 5 6 7 Total. a b c 8 Public support. (a) (b) (c) (d) (e) (f) 9 10a b c 11 12 13 14 First 5 years. stop here 15 16 15 16 17 18 19 20 2022 2021 17 18 a b 33 1/3% support tests - 2022. stop here. 33 1/3% support tests - 2021. stop here. Private foundation. Schedule A (Form 990) 2022 Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 Schedule A (Form 990) 2022 Page (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) 2018 2019 2020 2021 2022 Total Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~ Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose Gross receipts from activities that are not an unrelated trade or business under section 513 ~~~~~ Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ~~~~ The value of services or facilities furnished by a governmental unit to the organization without charge ~ ~~~ Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons ~~~~~~ Add lines 7a and 7b ~~~~~~~ 2018 2019 2020 2021 2022 Total Amounts from line 6 ~~~~~~~ Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources ~ ~~~~ Add lines 10a and 10b ~~~~~~ Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on ~~~~~~~ Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ~~~~ If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and Public support percentage for 2022 (line 8, column (f), divided by line 13, column (f)) Public support percentage from 2021 Schedule A, Part III, line 15 ~~~~~~~~~~~ % % Investment income percentage for (line 10c, column (f), divided by line 13, column (f)) Investment income percentage from Schedule A, Part III, line 17 ~~~~~~~~ % %~~~~~~~~~~~~~~~~~~ If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~ If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and The organization qualifies as a publicly supported organization ~~~~~~ If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions Part III Support Schedule for Organizations Described in Section 509(a)(2) Section A. Public Support Section B. Total Support Section C. Computation of Public Support Percentage Section D. Computation of Investment Income Percentage Collaborative Support Services, Inc. 83-0599239 16 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232024 12-09-22 4 Yes No 1 2 3 4 5 6 7 8 9 10 Part VI 1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 10a 10b Part VI a b c a b c a b c a b c a b Part VI Part VI Part VI Part VI Part VI, Type I or Type II only. Substitutions only. Part VI. Part VI. Part VI. Part VI. Schedule A (Form 990) 2022 If "No," describe in how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. If "Yes," explain in how the organization determined that the supported organization was described in section 509(a)(1) or (2). If "Yes," answer lines 3b and 3c below. If "Yes," describe in when and how the organization made the determination. If "Yes," explain in what controls the organization put in place to ensure such use. If "Yes," and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. If "Yes," describe in how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. If "Yes," explain in what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. If "Yes," answer lines 5b and 5c below (if applicable). Also, provide detail in including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). If "Yes," provide detail in If "Yes," complete Part I of Schedule L (Form 990). If "Yes," complete Part I of Schedule L (Form 990). If "Yes," provide detail in If "Yes," provide detail in If "Yes," provide detail in If "Yes," answer line 10b below. (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Schedule A (Form 990) 2022 Page (Complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Are all of the organization's supported organizations listed by name in the organization's governing documents? Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? Was any supported organization not organized in the United States ("foreign supported organization")? Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? Did the organization add, substitute, or remove any supported organizations during the tax year? Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? Did the organization have any excess business holdings in the tax year? Part IV Supporting Organizations Section A. All Supporting Organizations Collaborative Support Services, Inc. 83-0599239 17 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232025 12-09-22 5 Yes No 11 a b c 11a 11b 11cPart VI. Yes No 1 2 Part VI 1 2 Part VI Yes No 1 Part VI 1 Yes No 1 2 3 1 2 3 Part VI Part VI 1 2 3 (see instructions). a b c line 2 line 3 Part VI Answer lines 2a and 2b below. Yes No a b a b Part VI identify those supported organizations and explain 2a 2b 3a 3b Part VI Answer lines 3a and 3b below. Part VI. Part VI Schedule A (Form 990) 2022 If "Yes" to line 11a, 11b, or 11c, provide detail in If "No," describe in how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. If "Yes," explain in how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. If "No," describe in how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). If "No," explain in how the organization maintained a close and continuous working relationship with the supported organization(s). If "Yes," describe in the role the organization's supported organizations played in this regard. Check the box next to the method that the organization used to satisfy the Integral Part Test during the year Complete below. Complete below. Describe in how you supported a governmental entity (see instructions). If "Yes," then in how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. If "Yes," explain in the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement. If "Yes" or "No" provide details in If "Yes," describe in the role played by the organization in this regard. Schedule A (Form 990) 2022 Page Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? A family member of a person described on line 11a above? A 35% controlled entity of a person described on line 11a or 11b above? Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? The organization satisfied the Activities Test. The organization is the parent of each of its supported organizations. The organization supported a governmental entity. Activities Test. Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? Parent of Supported Organizations. Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? (continued)Part IV Supporting Organizations Section B. Type I Supporting Organizations Section C. Type II Supporting Organizations Section D. All Type III Supporting Organizations Section E. Type III Functionally Integrated Supporting Organizations Collaborative Support Services, Inc. 83-0599239 18 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232026 12-09-22 6 1 Part VI See instructions. Section A - Adjusted Net Income 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8Adjusted Net Income Section B - Minimum Asset Amount 1 2 3 4 5 6 7 8 a b c d e 1a 1b 1c 1d 2 3 4 5 6 7 8 Total Discount Part VI Minimum Asset Amount Section C - Distributable Amount 1 2 3 4 5 6 7 1 2 3 4 5 6 Distributable Amount. Schedule A (Form 990) 2022 explain in explain in detail in Schedule A (Form 990) 2022 Page Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 ( ). All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year (optional)(A) Prior Year Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3. Depreciation and depletion Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) Other expenses (see instructions) (subtract lines 5, 6, and 7 from line 4) (B) Current Year (optional)(A) Prior Year Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): Average monthly value of securities Average monthly cash balances Fair market value of other non-exempt-use assets (add lines 1a, 1b, and 1c) claimed for blockage or other factors ( ): Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d. Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by 0.035. Recoveries of prior-year distributions (add line 7 to line 6) Current Year Adjusted net income for prior year (from Section A, line 8, column A) Enter 0.85 of line 1. Minimum asset amount for prior year (from Section B, line 8, column A) Enter greater of line 2 or line 3. Income tax imposed in prior year Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Collaborative Support Services, Inc. 83-0599239 19 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232027 12-09-22 7 Section D - Distributions Current Year 1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 10 Part VI Part VI Total annual distributions. Part VI (i) Excess Distributions (ii) Underdistributions Pre-2022 (iii) Distributable Amount for 2022 Section E - Distribution Allocations 1 2 3 4 5 6 7 8 Part VI a b c d e f g h i j Total a b c Part VI. Part VI Excess distributions carryover to 2023. a b c d e Schedule A (Form 990) 2022 provide details in describe in provide details in explain in explain in explain in Schedule A (Form 990) 2022 Page Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to acquire exempt-use assets Qualified set-aside amounts (prior IRS approval required - ) Other distributions ( ). See instructions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responsive ( ). See instructions. Distributable amount for 2022 from Section C, line 6 Line 8 amount divided by line 9 amount (see instructions) Distributable amount for 2022 from Section C, line 6 Underdistributions, if any, for years prior to 2022 (reasonable cause required - ). See instructions. Excess distributions carryover, if any, to 2022 From 2017 From 2018 From 2019 From 2020 From 2021 of lines 3a through 3e Applied to underdistributions of prior years Applied to 2022 distributable amount Carryover from 2017 not applied (see instructions) Remainder. Subtract lines 3g, 3h, and 3i from line 3f. Distributions for 2022 from Section D, line 7: $ Applied to underdistributions of prior years Applied to 2022 distributable amount Remainder. Subtract lines 4a and 4b from line 4. Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, See instructions. Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. For result greater than zero, . See instructions. Add lines 3j and 4c. Breakdown of line 7: Excess from 2018 Excess from 2019 Excess from 2020 Excess from 2021 Excess from 2022 (continued) Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Collaborative Support Services, Inc. 83-0599239 20 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232028 12-09-22 8 Schedule A (Form 990) 2022 Schedule A (Form 990) 2022 Page Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) Part VI Supplemental Information. Program Service Revenue 2020 Amount: $ 265,663. 2021 Amount: $ 237,621. 2022 Amount: $ 141,206. Miscellaneous Revenue - HI State tax Refund 2020 Amount: $ 1,631. Collaborative Support Services, Inc. Schedule A, Part II, Line 10, Explanation for Other Income: 83-0599239 21 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 223171 04-01-22 Contributor's Name Total Contributions Excess Contributions Total Excess Contributions to Schedule A, Part II, Line 5 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ** Do Not File ** *** Not Open to Public Inspection *** Identification of Excess Contributions Included on Part II, Line 5Schedule A 2022 Pierre M Omidyar Trust 778,837. 599,174. 599,174. Collaborative Support Services, Inc. 83-0599239 Department of the Treasury Internal Revenue Service 223451 11-15-22 For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Schedule B (Form 990) (2022) OMB No. 1545-0047 (Form 990) Attach to Form 990 or Form 990-PF. Go to www.irs.gov/Form990 for the latest information. Employer identification number Organization type Filers of: Section: not General Rule Special Rule. Note: General Rule Special Rules (1) (2) General Rule Caution: must exclusively exclusively nonexclusively Name of the organization (check one): Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the or a Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions. For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33 1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of $5,000; or 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering "N/A" in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an religious, charitable, etc., purpose. Don't complete any of the parts unless the applies to this organization because it received religious, charitable, etc., contributions totaling $5,000 or more during the year ~~~~~~~~~~~~~~~~~ $ An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). LHA Schedule B Schedule of Contributors 2022 Collaborative Support Services, Inc. 83-0599239 X 3 X 223452 11-15-22 Schedule B (Form 990) (2022) Employer identification number (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash Schedule B (Form 990) (2022) Page Name of organization (see instructions). Use duplicate copies of Part I if additional space is needed. $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) 2 Part I Contributors 1 X 199,989. The Nemours Foundation 10140 Centurion Parkway North Jacksonville, FL 32256 2 X 906,394. Hawaii Community Foundation 827 Fort Street Mall Honolulu, HI 96813 3 X 75,000. Samuel N. and Mary Castle Foundation 733 Bishop Street, Suite 1275 Honolulu, HI 96813 4 X 440,000. Stupski Foundation 90 New Montgomery St, Suite 1100 San Francisco, CA 94105-4551 5 X 50,000. Kamehameha Schools 567 South King Street, Suite 150 Honolulu, HI 96813 6 X 120,000. Harold K L Castle Foundation 1197 Auloa Road Kailua, HI 96734 Collaborative Support Services, Inc. 83-0599239 24 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 223452 11-15-22 Schedule B (Form 990) (2022) Employer identification number (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person Payroll Noncash Schedule B (Form 990) (2022) Page Name of organization (see instructions). Use duplicate copies of Part I if additional space is needed. $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) $ (Complete Part II for noncash contributions.) 2 Part I Contributors 7 X 10,000. Julia Child Foundation 1187 Coast Village Rd, Unit 556 Santa Barbara, CA 93108 Collaborative Support Services, Inc. 83-0599239 25 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 223453 11-15-22 Schedule B (Form 990) (2022) Employer identification number (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received (a) No. from Part I (c) FMV (or estimate) (b) Description of noncash property given (d) Date received Schedule B (Form 990) (2022) Page Name of organization (see instructions). Use duplicate copies of Part II if additional space is needed. (See instructions.) $ (See instructions.) $ (See instructions.) $ (See instructions.) $ (See instructions.) $ (See instructions.) $ 3 Part II Noncash Property Collaborative Support Services, Inc. 83-0599239 26 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 completing Part III, enter the total of exclusively religious, charitable, etc., contributions of for the year. (Enter this info. once.) 223454 11-15-22 Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. (a) (e) and $1,000 or less Schedule B (Form 990) (2022) Complete columns through the following line entry. For organizations Employer identification number (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee Schedule B (Form 990) (2022) Page Name of organization $ Use duplicate copies of Part III if additional space is needed. 4 Part III Collaborative Support Services, Inc. 83-0599239 27 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 Department of the Treasury Internal Revenue Service 232041 11-08-22 OMB No. 1545-0047 (Form 990) For Organizations Exempt From Income Tax Under section 501(c) and section 527 Open to Public Inspection Complete if the organization is described below. Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information. If the organization answered "Yes," on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then If the organization answered "Yes," on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then If the organization answered "Yes," on Form 990, Part IV, line 5 (Proxy Tax) (See separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (See separate instructions), then Employer identification number 1 2 3 1 2 3 4 Yes No a b Yes No 1 2 3 4 5 Form 1120-POL Yes No (a) (b) (c) (d) (e) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule C (Form 990) 2022 ¥ Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C. ¥ Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B. ¥ Section 527 organizations: Complete Part I-A only. ¥ Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B. ¥ Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A. ¥ Section 501(c)(4), (5), or (6) organizations: Complete Part III. Name of organization Provide a description of the organization's direct and indirect political campaign activities in Part IV. Political campaign activity expenditures Volunteer hours for political campaign activities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ $ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Enter the amount of any excise tax incurred by the organization under section 4955 Enter the amount of any excise tax incurred by organization managers under section 4955 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ~~~~~~~~~~~~~~ $ ~~~~~~~~~~~ $ ~~~~~~~~~~~~~~~~~~~ Was a correction made? If "Yes," describe in Part IV. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Enter the amount directly expended by the filing organization for section 527 exempt function activities Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ~~~~~ $ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ $ Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b Did the filing organization file for this year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~ $ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. Name Address EIN Amount paid from filing organization's funds. If none, enter -0-. Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-. LHA SCHEDULE C Part I-A Complete if the organization is exempt under section 501(c) or is a section 527 organization. Complete if the organization is exempt under section 501(c)(3).Part I-B Part I-C Complete if the organization is exempt under section 501(c), except section 501(c)(3). Political Campaign and Lobbying Activities 2022 Collaborative Support Services, Inc. 83-0599239 28 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232042 11-08-22 If the amount on line 1e, column (a) or (b) is: 2 A B Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) (a) (b) 1a b c d e f The lobbying nontaxable amount is: g h i j Yes No 4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period (a) (b) (c) (d) (e) 2a b c d e f Schedule C (Form 990) 2022 Schedule C (Form 990) 2022 Page Check if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). Check if the filing organization checked box A and "limited control" provisions apply. Filing organization's totals Affiliated group totals Total lobbying expenditures to influence public opinion (grassroots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) ~~~~~~~~~~ ~~~~~~~~~~~ Total lobbying expenditures (add lines 1a and 1b) Other exempt purpose expenditures ~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount. Enter the amount from the following table in both columns. ~~~~~~~~~~~~~~~~~~~~ Not over $500,000 Over $500,000 but not over $1,000,000 Over $1,000,000 but not over $1,500,000 Over $1,500,000 but not over $17,000,000 Over $17,000,000 20% of the amount on line 1e. $100,000 plus 15% of the excess over $500,000. $175,000 plus 10% of the excess over $1,000,000. $225,000 plus 5% of the excess over $1,500,000. $1,000,000. Grassroots nontaxable amount (enter 25% of line 1f) Subtract line 1g from line 1a. If zero or less, enter -0Subtract line 1f from line 1c. If zero or less, enter -0~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~ If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? Calendar year (or fiscal year beginning in) 2019 2020 2021 2022 Total Lobbying nontaxable amount Lobbying ceiling amount (150% of line 2a, column(e)) Total lobbying expenditures Grassroots nontaxable amount Grassroots ceiling amount (150% of line 2d, column (e)) Grassroots lobbying expenditures Part II-A Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). Collaborative Support Services, Inc. 83-0599239 29 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232043 11-08-22 3 (a) (b) Yes No Amount 1 a b c d e f g h i j a b c d 2 Yes No 1 2 3 1 2 3 1 2 3 4 5 (do not include amounts of political expenses for which the section 527(f) tax was paid). 1 2a 2b 2c 3 4 5 a b c Schedule C (Form 990) 2022 For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity. Schedule C (Form 990) 2022 Page During the year, did the filing organization attempt to influence foreign, national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Volunteers? Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? Media advertisements? Mailings to members, legislators, or the public? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~ ~~~~~~~~~~~~~~~~~~~~~~~~~ Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ Direct contact with legislators, their staffs, government officials, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? Other activities? ~~~~~~ ~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total. Add lines 1c through 1i Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "Yes," enter the amount of any tax incurred under section 4912 If "Yes," enter the amount of any tax incurred by organization managers under section 4912 If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~ ~~~~~~~~~~~~~~~~ ~~~ Were substantially all (90% or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year? ~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Dues, assessments and similar amounts from members Section 162(e) nondeductible lobbying and political expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Current year Carryover from last year Total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditures next year? ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Taxable amount of lobbying and political expenditures. See instructions Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (See instructions); and Part II-B, line 1. Also, complete this part for any additional information. Part II-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). Part III-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). Part III-B Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered "Yes." Part IV Supplemental Information Direct lobbying of legislature by employees to influence legislation relating to early childhood priorities in the health, human services, and education sectors. 15,410. 15,410. X X X X X X X X X X Part II-B, Line 1, Lobbying Activities: Collaborative Support Services, Inc. 83-0599239 30 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 Department of the Treasury Internal Revenue Service 232051 09-01-22 OMB No. 1545-0047 Held at the End of the Tax Year Complete if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Attach to Form 990. Go to www.irs.gov/Form990 for instructions and the latest information. (Form 990) Open to Public Inspection Name of the organization Employer identification number (a) (b) 1 2 3 4 5 6 Yes No Yes No 1 2 3 4 5 6 7 8 9 a b c d 2a 2b 2c 2d Yes No Yes No 1 2 a b (i) (ii) a b For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2022 Complete if the organization answered "Yes" on Form 990, Part IV, line 6. Donor advised funds Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year ~~~~~~~~~~~~~~~ ~~~~ ~~~~~~ ~~~~~~~~~~~~~ Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? ~~~~~~~~~~~~~~~~~~ Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (for example, recreation or education) Protection of natural habitat Preservation of open space Preservation of a historically important land area Preservation of a certified historic structure Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Total number of conservation easements Total acreage restricted by conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Number of conservation easements on a certified historic structure included in (a) Number of conservation easements included in (c) acquired after July 25,2006, and not on a historic structure listed in the National Register ~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~ Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: Revenue included on Form 990, Part VIII, line 1 Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ $ $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: Revenue included on Form 990, Part VIII, line 1 Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ $ $ LHA Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Part II Conservation Easements. Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. SCHEDULE D Supplemental Financial Statements 2022 Collaborative Support Services, Inc. 83-0599239 31 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232052 09-01-22 3 4 5 a b c d e Yes No 1 2 a b c d e f a b Yes No 1c 1d 1e 1f Yes No (a) (b) (c) (d) (e) 1 2 3 4 a b c d e f g a b c a b Yes No (i) (ii) 3a(i) 3a(ii) 3b (a) (b) (c) (d) 1a b c d e Total. Schedule D (Form 990) 2022 (continued) (Column (d) must equal Form 990, Part X, column (B), line 10c.) Two years back Three years back Four years back Schedule D (Form 990) 2022 Page Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): Public exhibition Scholarly research Preservation for future generations Loan or exchange program Other Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? If "Yes," explain the arrangement in Part XIII and complete the following table: ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amount Beginning balance Additions during the year Distributions during the year Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII ~~~~~ Complete if the organization answered "Yes" on Form 990, Part IV, line 10. Current year Prior year Beginning of year balance Contributions Net investment earnings, gains, and losses Grants or scholarships ~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~ Other expenditures for facilities and programs Administrative expenses End of year balance ~~~~~~~~~~~~~ ~~~~~~~~ ~~~~~~~~~~ Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: Board designated or quasi-endowment Permanent endowment Term endowment The percentages on lines 2a, 2b, and 2c should equal 100%. % % % Are there endowment funds not in the possession of the organization that are held and administered for the organization by: Unrelated organizations Related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? Describe in Part XIII the intended uses of the organization's endowment funds. ~~~~~~~~~~~~~~~~~~~~ Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property Cost or other basis (investment) Cost or other basis (other) Accumulated depreciation Book value Land Buildings Leasehold improvements ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~ Equipment Other ~~~~~~~~~~~~~~~~~ Add lines 1a through 1e. 2 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets Part IV Escrow and Custodial Arrangements. Part V Endowment Funds. Part VI Land, Buildings, and Equipment. 13,640. 2,761. 10,879. 10,879. Collaborative Support Services, Inc. 83-0599239 32 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 (including name of security) 232053 09-01-22 Total. Total. (a) (b) (c) (1) (2) (3) (a) (b) (c) (1) (2) (3) (4) (5) (6) (7) (8) (9) (a) (b) (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (a) (b) 1. Total. 2. Schedule D (Form 990) 2022 (Column (b) must equal Form 990, Part X, col. (B) line 15.) (Column (b) must equal Form 990, Part X, col. (B) line 25.) Description of security or category (Col. (b) must equal Form 990, Part X, col. (B) line 12.) (Col. (b) must equal Form 990, Part X, col. (B) line 13.) Schedule D (Form 990) 2022 Page Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Book value Method of valuation: Cost or end-of-year market value Financial derivatives Closely held equity interests Other ~~~~~~~~~~~~~~~ ~~~~~~~~~~~ (A) (B) (C) (D) (E) (F) (G) (H) Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Description of investment Book value Method of valuation: Cost or end-of-year market value Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. Description Book value Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. Description of liability Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Federal income taxes Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII 3 Part VII Investments - Other Securities. Part VIII Investments - Program Related. Part IX Other Assets. Part X Other Liabilities. Collaborative Support Services, Inc. Lease LIability 83-0599239 20,887. 20,887. 33 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232054 09-01-22 1 2 3 4 5 1 a b c d e 2a 2b 2c 2d 2a 2d 2e 32e 1 a b c 4a 4b 4a 4b 3 4c. 4c 5 1 2 3 4 5 1 a b c d e 2a 2b 2c 2d 2a 2d 2e 1 2e 3 a b c 4a 4b 4a 4b 3 4c. 4c 5 Schedule D (Form 990) 2022 (This must equal Form 990, Part I, line 12.) (This must equal Form 990, Part I, line 18.) Schedule D (Form 990) 2022 Page Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12: ~~~~~~~~~~~~~~~~~~~ Net unrealized gains (losses) on investments Donated services and use of facilities Recoveries of prior year grants Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~ ~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines through ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Subtract line from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on Form 990, Part VIII, line 12, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines and Total revenue. Add lines and ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25: ~~~~~~~~~~~~~~~~~~~~~~~~~~ Donated services and use of facilities Prior year adjustments Other losses Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines through Subtract line from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) ~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add lines and Total expenses. Add lines and ~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~ Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Part XIII Supplemental Information. 2,028,274. 77,300. 77,300. 1,950,974. 0. 1,950,974. 2,070,437. 77,300. 77,300. 1,993,137. 0. 1,993,137. Collaborative Support Services, Inc. 83-0599239 34 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 OMB No. 1545-0047 Department of the Treasury Internal Revenue Service 232211 10-28-22 Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for the latest information. Open to Public Inspection Employer identification number For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990) 2022 Name of the organization LHA (Form 990) SCHEDULE O Supplemental Information to Form 990 or 990-EZ 2022 Form 990, Part I, Line 1 The mission of Collaborative Support Services, Inc. is to support charitable programming in the State of Hawaii, with a specific focus on early-stage organizations. The Corporation will support this programming through capacity-building activities for early-stage charitable organizations including grant funding, administrative support, and educational seminars and convenings. The Corporation will also serve as a fiscal sponsor for early-stage charitable initiatives, ultimately assisting those initiatives in becoming independent tax-exempt organizations if there is sufficient need, support, and desire for such independence. Non-profit projects in Hawaii are suffering from the time and cost of applying for tax exempt status independently. This entity will allow these early teams to focus on designing and proving the efficacy of their interventions in a more time and resource efficient way. Form 990, Part III, Line 1, Description of Organization Mission: charitable organizations including grant funding, administrative support, and educational seminars and convenings. The Corporation will also serve as a fiscal sponsor for early-stage charitable initiatives, ultimately assisting those initiatives in becoming independent tax-exempt organizations if there is sufficient need, support, and desire for such independence. Collaborative Support Services, Inc. 83-0599239 35 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232212 10-28-22 2 Employer identification number Schedule O (Form 990) 2022 Schedule O (Form 990) 2022 Page Name of the organization Non-profit projects in Hawaii are suffering from the time and cost of applying for tax exempt status independently. This entity will allow these early teams to focus on designing and proving the efficacy of their interventions in a more time and resource efficient way. Form 990, Part VI, Section A, line 2: Directors Michael Mohr and Jeffrey Mohr are father and son. The Corporation has adopted a conflict of interest policy and will adhere to that policy in evaluating any transactions involving Michael and Jeffrey Mohr. Neither individual, however, anticipates entering into any contracts or other transactions with the Corporation. Form 990, Part VI, Section A, line 8b: Board meetings are documented and the meeting minutes are approved at the next board meeting. Currently there are no committees with authority to act on behalf of the governing body, thus there are no committee meetings to document. If and when committees may be formed, they will be documented in the same way as governing body meetings are currently documented. Form 990, Part VI, Section B, line 11b: Submitted to directors for review and comment. Any questions to be answered and the Forms updated for final signature. Form 990, Part VI, Section B, Line 12c: The directors or designated committee members of Collaborative Support Collaborative Support Services, Inc. 83-0599239 Services, Inc. ("CSSI") monitor and enforce the conflict of interest policy. Interested Persons with any Financial Interest in a transaction or 36 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232212 10-28-22 2 Employer identification number Schedule O (Form 990) 2022 Schedule O (Form 990) 2022 Page Name of the organization arrangement involving CSSI have a duty to disclose the relationship. The form of disclosure is an annual certification statement signed by all directors, officers and committee members. The certification affirms that each Interested Person has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands CSSI is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Furthermore, the certification includes a disclosure statement where Interested Persons must disclose all actual or potential conflicts. The policy outlines processes for the CSSI directors or committee members to determine whether a conflict of interest exists, procedures for addressing a potential conflict, and appropriate disciplinary and corrective action if actual or potential conflicts of interest are not disclosed. Form 990, Part VI, Section B, Line 15: The directors of Collaborative Support Services, Inc. ("CSSI") use compensation data from comparable organizations under comparable circumstances in determining employee compensation. Comparable compensation data is compiled from various reputable sources, including but not limited to outsourced recruiters, comparable organizations and public resources. When analyzing the aforementioned compensation data, key factors in the analysis include the size, mission and location of comparable organizations. Directors and officers of CSSI serve without remuneration. Form 990, Part VI, Section C, Line 19: Collaborative Support Services, Inc. 83-0599239 Governing documents, policies and financial statements will be made available to the public upon request. 37 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232212 10-28-22 2 Employer identification number Schedule O (Form 990) 2022 Schedule O (Form 990) 2022 Page Name of the organization Form 990, Part IX, Line 11g, Other Fees: Professional Services: Program service expenses 0. Management and general expenses 28,018. Fundraising expenses 0. Total expenses 28,018. Accounting and Auditing: Program service expenses 0. Management and general expenses 36,013. Fundraising expenses 0. Total expenses 36,013. Consulting Expenses: Program service expenses 970,802. Management and general expenses 0. Fundraising expenses 0. Total expenses 970,802. Identity, Communications and Public Relations: Program service expenses 60,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 60,000. Total Other Fees on Form 990, Part IX, line 11g, Col A 1,094,833. Collaborative Support Services, Inc. 83-0599239 Form 990, Part IX, Line 24e, All Other Functional Expenses: 38 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232212 10-28-22 2 Employer identification number Schedule O (Form 990) 2022 Schedule O (Form 990) 2022 Page Name of the organization Computer Supplies and Technology - Other: Program service expenses 3,877. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,877. Office and Kitchen Supplies: Program service expenses 2,951. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,951. Gifts and appreciation: Program service expenses 2,561. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,561. Excise Tax: Program service expenses 0. Management and general expenses 2,204. Fundraising expenses 0. Total expenses 2,204. Depreciation/Amortization Expense: Program service expenses 0. Collaborative Support Services, Inc. 83-0599239 Management and general expenses 1,948. Fundraising expenses 0. 39 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232212 10-28-22 2 Employer identification number Schedule O (Form 990) 2022 Schedule O (Form 990) 2022 Page Name of the organization Total expenses 1,948. Insurance Expense: Program service expenses 0. Management and general expenses 1,797. Fundraising expenses 0. Total expenses 1,797. Computer Software: Program service expenses 1,522. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,522. License and Fees: Program service expenses 514. Management and general expenses 402. Fundraising expenses 0. Total expenses 916. Computer Hardware & Devices: Program service expenses 764. Management and general expenses 0. Fundraising expenses 0. Total expenses 764. Collaborative Support Services, Inc. 83-0599239 Bank/Broker Fees: Program service expenses 0. 40 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232212 10-28-22 2 Employer identification number Schedule O (Form 990) 2022 Schedule O (Form 990) 2022 Page Name of the organization Management and general expenses 468. Fundraising expenses 0. Total expenses 468. Conferences, Seminars & Workshops: Program service expenses 400. Management and general expenses 0. Fundraising expenses 0. Total expenses 400. Donations, Grant and Gifts: Program service expenses 0. Management and general expenses 300. Fundraising expenses 0. Total expenses 300. Postage and Delivery: Program service expenses 0. Management and general expenses 222. Fundraising expenses 0. Total expenses 222. Memberships and Dues: Program service expenses 200. Management and general expenses 0. Fundraising expenses 0. Collaborative Support Services, Inc. 83-0599239 Total expenses 200. 41 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 232212 10-28-22 2 Employer identification number Schedule O (Form 990) 2022 Schedule O (Form 990) 2022 Page Name of the organization Ground Transportation: Program service expenses 0. Management and general expenses 6. Fundraising expenses 0. Total expenses 6. Total Other Expenses on Form 990, Part IX, line 24e, Col A 20,136. Collaborative Support Services, Inc. 83-0599239 42 09331114 152836 CSSI990PF 2022.05000 COLLABORATIVE SUPPORT SER CSSI9901 Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0g FYE23&24 Operating Budgets.pdf2024 Programs Funding Contracts v2 EXHIBIT A Collaborative Support Services Inc. 2024 Early Childhood Action Strategy Budget Category 2024 (Current Year) 2023 (Prior Year) Revenue Grant & Contract Funding $3,524,690 $2,259,503 Total $3,524,690 $2,259,503 Expenses Salaries & Benefits $1,335,836 $812,204 Office & Administrative $146,939 $130,292 Technology & Services $33,000 $44,605 Contracting & Professional Services $1,893,614 $1,105,755 Meetings, Professional Development & Travel $95,000 $121,435 Other $15,000 $15,000 Total $3,519,389 $2,229,291 Change in Net Assets $5,301 $30,212 Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0h Liability Insurance.pdfACORD 0025 2016-03 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. INSURER(S) AFFORDING COVERAGE INSURER F : INSURER E : INSURER D : INSURER C : INSURER B : INSURER A : NAIC # NAME: CONTACT (A/C, No): FAX E-MAIL ADDRESS: PRODUCER (A/C, No, Ext): PHONE INSURED REVISION NUMBER:CERTIFICATE NUMBER:COVERAGES IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. OTHER: (Per accident) (Ea accident) $ $ N / A SUBR WVD ADDL INSD THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. $ $ $ $PROPERTY DAMAGE BODILY INJURY (Per accident) BODILY INJURY (Per person) COMBINED SINGLE LIMIT AUTOS ONLY AUTOSAUTOS ONLY NON-OWNED SCHEDULEDOWNED ANY AUTO AUTOMOBILE LIABILITY Y / N WORKERS COMPENSATION AND EMPLOYERS' LIABILITY OFFICER/MEMBER EXCLUDED? (Mandatory in NH) DESCRIPTION OF OPERATIONS below If yes, describe under ANYP ROPRIETOR/PARTNER/EXECUTIVE $ $ $ E.L. DISEASE - POLICY LIMIT E.L. DISEASE - EA EMPLOYEE E.L. EACH ACCIDENT ER OTHSTATUTE PER LIMITS(MM/DD/YYYY) POLICY EXP (MM/DD/YYYY) POLICY EFF POLICY NUMBERTYPE OF INSURANCELTR INSR DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) EXCESS LIAB UMBRELLA LIAB $ EACH OCCURRENCE $AGGREGATE $ OCCUR CLAIMS-MADE DED RETENTION$ $PRODUCTS - COMP/OP AGG $GENERAL AGGREGATE $PERSONAL & ADV INJURY $MED EXP (Any one person) $EACH OCCURRENCE DAMAGE TO RENTED $PREMISES (Ea occurrence) COMMERCIAL GENERAL LIABILITY CLAIMS-MADE OCCUR GEN'L AGGREGATE LIMIT APPLIES PER: POLICY PROJECT LOC CERTIFICATE OF LIABILITY INSURANCE DATE (MM/DD/YYYY) CANCELLATION AUTHORIZED REPRESENTATIVE ACORD 25 (2016/03) © 1988-2016 ACORD CORPORATION. All rights reserved. CERTIFICATE HOLDER The ACORD name and logo are registered marks of ACORD HIRED AUTOS ONLY 02/10/2025 X 2,000,000 20281 25,000,000 A A 02/10/2024 CN102920768-COLL-GAU-24-25 SEA-004012005-02 Included 04/30/2024 Fiscal Recovery Funds Programs, where required by written contract, subject to policy terms and conditions. Umbrella Liability follows form over underlying GL and Auto Liability. 13 1,000,000 X A 02/10/2025 02/10/2024 X (24)7360-73-49 10,000 X 7906-5356 1,000,000 County of Hawai’i, its officers and employees are included as additional insured with respect to General Liability and Auto Liability, where required by written contract. This insurance is primary and non-contributory where required by written contract, subject to policy terms and conditions. Waiver of subrogation applies in favor of County of Hawai’i, Department of Research and Development, RFP No.4576 State and Local RE: County of Hawai’i, Department of Research and Development, RFP No.4576 State and Local Fiscal Recovery Funds Programs 745 Fort St, Suite 1603 Collaborative Support Services, Inc. Honolulu, HI 96813 1,000,000 Federal Insurance Company FOUR EMBARCADERO CENTER, SUITE 1100 MARSH RISK & INSURANCE SERVICES SAN FRANCISCO, CA 94111 CALIFORNIA LICENSE NO. 0437153 3605-77-58 N Hilo, HI 96720 County of Hawai’i 25 Aupuni Street Ste 2103 02/10/2024 1,000,000 X X 25,000,000 02/10/2025 Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/5.0i Certificate of Compliance.pdfCertificate of Vendor Compliance STATE OF HAWAII STATE PROCUREMENT OFFICE CERTIFICATE OF VENDOR COMPLIANCE This document presents the compliance status of the vendor identified below on the issue date with respect to certificates required from the Hawaii Department of Taxation (DOTAX), the Internal Revenue Service, the Hawaii Department of Labor and Industrial Relations (DLIR), and the Hawaii Department of Commerce and Consumer Affairs (DCCA). Vendor Name: COLLABORATIVE SUPPORT SERVICES, INC. Issue Date: 05/06/2024 Status: Compliant Hawaii Tax#: New Hawaii Tax#: GE-0468927488-01 FEIN/SSN#: XX-XXX9239 UI#: No record DCCA FILE#: 291650 Status of Compliance for this Vendor on issue date: Form Department(s) Status A-6 Hawaii Department of Taxation Compliant 8821 Internal Revenue Service Compliant COGS Hawaii Department of Commerce & Consumer Affairs Exempt LIR27 Hawaii Department of Labor & Industrial Relations Compliant Status Legend: Status Description Exempt The entity is exempt from this requirement Compliant The entity is compliant with this requirement or the entity is in agreement with agency and actively working towards compliance Pending A status determination has not yet been made The entity has applied for the certificate but it is awaiting approvalSubmitted The entity is not in compliance with the requirement and should contact the issuing agency for more informationNot Compliant Bid Zip RFP #4576/Collaborative Support Services Inc._1036775/ECAS Pahoa Promise Facilitation Proposal to HI County RFP 4576_signed.pdfECAS Pahoa Promise Facilitation Proposal to HI County 5.15.24 Draft Organization:CollaborativeSupportServices RFPNo:4576 ATTACHMENTA 5.1 PROPOSALAPPLICATIONCHECKLIST Applicant: CollaborativeSupportServicesInc. RFPNo.:4576 Theapplicant’sproposalmustcontainthefollowing componentsintheordershownbelow. ReturnthischecklisttothepurchasingagencyaspartoftheProposalApplication. Item Referencein RFP Format/ Instructions Provided Requiredby Purchasing Agency Applicantto place“X”for items includedin Proposal General: ProposalApplicationChecklist Section1,RFP AttachmentA X X ProposalApplicationForm Section1,RFP AttachmentB X X Proposal TableofContents EntityDescription&COGS ProjectDescription CommunityBeneﬁt LeveragingPartns.&Res. Mgmt.Capacity&Outcomes Budget&Financials/Statements Section3,RFP Section3,RFP X X OneUnredactedElectronicCopyof Proposal(PDFformat) Section1,RFP Section1,RFP X X OneRedactedElectronicCopyofProposal (PDFformat) Section1,RFP Section1,RFP X X Certiﬁcations: FederalCertiﬁcations Section5,RFP AttachmentF,App. I X X ProgramSpeciﬁcRequirements: N/A 1 Organization:CollaborativeSupportServices RFPNo:4576 ATTACHMENTB 5.1 PROPOSALAPPLICATIONFORM ProjectTitle: ContinuingtheManagementandConveningofthePāhoaPromis e Partnership&BuildingonthisEﬀortinConjunctionwiththePāhoaPromise PartnersandECRT. OrganizationName: CollaborativeSupportServicesInc. Contact: KerrieUrosevich,PhD Telephone: 808.381.9635 Email: Kerrie@ecashawaii.org ProjectCategory:EARLYCHILDHOODINITIATIVESPROGRAM FundingSummary. Amount SLFRFFundsRequested. $399,974 FundsFromOtherSources (ifavailable). $30,000 In-kindContributionVal ue(if available). $25,000 TotalProjectCost $454,974 ACKNOWLEDGEMENT I,theundersigned,herebycertifythattheinformationprovidedinthisCountyofHawaiʻiRequestfor Proposalshasbeenreviewedinitsentiretyandthe aﬃxedsignatureacceptsresponsibilityonbehalfof saidorganizationtoinformitsmembersofthecontentherein.AlltermsandconditionsofthisCounty ofHawaiʻiRequestforProposalsshallbeapartofanycontractenteredintoas aresultofthisproposal. Signature: Name(pleasetypeorprintclearly): PhD Kerrie Urosevich Title: ExecutiveDirector DateSigned: 2 05.17.2024 Organization:CollaborativeSupportServices RFPNo:4576 ProposalApplicationTableofContents ATTACHMENTA................................................................................................................................................1 ATTACHMENTB................................................................................................................................................2 ACKNOWLEDGEMENT.......................... ............................................................................................................2 ProposalApplicationTableofContents....................................................... .............................................................3 3.1Entitydescriptionandprincipal’sstatementofqualifications................................................................3 3.2COVID-19Impacts........................................................................................................................................4 3.3ProjectDescription..................... ...............................................................................................................5 3.4.CommunityBeneﬁt................................................................... ...............................................................6 3.5.LeveragingPartnershipsandResources................................................................................................ .....8 3.6.ManagementCapacityandMeasurableOutcomes..................................................................................... 9 3.7.BudgetandFinancials...................................... .......................................................................................11 5.0Attachments............................................................................................... ................................................13 A. ExecutiveDirectorCV B. CertiﬁcateofGoodStanding C. ProjectBudget D. StatementRelatedtoUseofFederalFunds E. AuditedFinancialStatements F. FYE21andFYE22Form990 G. FYE23andFYE24OperatingBudgets H. Liabilityinsuranceform I. Certiﬁcateofcompliance 3 Organization:CollaborativeSupportServices RFPNo:4576 3.1Entitydescriptionandprincipal’s statementofqualiﬁcations 3.1.a.Briefdescriptionofyourentityincludingmission,goals,andhistoryintheCountyofHawaiʻi. Collaborative Support Services (CSS) Inc. is the registered 501(c)3 that houses Early Childhood Action Strategy (ECAS). Now in its 12thyearofoperations,theEarlyChildhoodActionStrategy(ECAS)isastatewidegovernment-non government collaborative designed to improvethesystemofcareforHawai'i’syoungestkeikiandtheirfamilies. Over 350 network partners work across sectors to increase the number of young children in Hawai’i who are born healthy, developing on track, ready for school when they enter kindergarten, and are proﬁcient learners by third grade. The Early Childhood Action Strategy (ECAS) is well positioned to help support and coordinate thePāhoaPromiseworkby maintaining government-non government partnerships, supporting the convening of workgroups,assistingwithdata andcommunications,supportingmeetings, andmonitoringprogresstowardthePāhoaPromiseactionplan. For the past two years, CSS-ECAS has helped to support the development of earlychildhoodcontinuumeﬀortsinthe Pāhoa community and has developed an understanding of community goals, desired outcomes, project teams and partners. In addition to CSS-ECAS backbone staﬀ, CSS-ECAS will contract with a nonproﬁt organization in Pāhoa to provideon-the-groundprojectmanagementsupport.CSS-ECASstaﬀandcontractorshavethefollowingskillsets: ● Degrees and/or equivalent experiences in maternal and child health areas of focus, early childhood education and/orfamilysupports; ● Strongcommunications,facilitation,planning,andproblem-solvingskills; ● Demonstrated experience in developing priorities, strategies and implementation plans and in tracking and monitoringtheprogressandchallengesofacollaborative; ● Experience in collecting and maintaining data that reﬂects the successes andareasofchallengeofprojectssimilar toPāhoaPromiseandexperienceproducingreportsthatsummarizeresults. 3.1.b. Name of the principal responsible for the entities’ organizational operations and qualiﬁcations. Kerrie Urosevich, MA, PhD, is the Executive Director of CSS' ECAS program. She previously served in Governor Neil Abercrombie’s and Governor David Ige’s Administrations under the Executive Oﬃce on Early Learning (EOEL) . Before joining EOEL, Kerrie worked for 15 years in systems building, conﬂict resolution and violence prevention, through her mediation and facilitation consultancy. (See Attachment A for CV) 3.1.c.Numberofemployeesorjobsyourentityprovidesopportunitiesfor . CSS-ECASemploysanECASbackbonestaﬀof11.5individuals. 3.1.d. The community served by your entity. CSS-ECAS works to improve child outcomes for all keiki from prenatal to age eight statewide. CSS has a staff and convener leadership team that reflects the diversity of Hawai`i. CSS-ECAS serves as a backbone organization for over 25 statewide working collaboratives involved in early childhood development and wellbeing, providing planning and implementation support, facilitation, communications, testimony support, neighbor-island travel, data expertise and professional development 3.1.e. Certiﬁcate of Good Standing from the State of Hawaiʻi DCCA, dated within thirty (30) days of proposal submittal. See Attachment B 3.2 COVID-19 Impacts 3.2a Description of Economic Harm Across Hawai'i County, Families with young children have faced additional hardship as a result of the coronavirus pandemic.1 Statewide, 61% of Hawai‘i residents reported that they had lost income due to the pandemic, and by the 1 U.S.DepartmentoftheTreasury31CFRPart35FinalRule(2022FinalRule): https://www.govinfo.gov/conte nt/pkg/FR-2022-01-27/pdf/2022-00292.pdf P.111§35.6(b)(1);Hawai'iCountyEarlyChildhood CommunityProﬁle.2023.https://www.rd.hawaiicounty.gov/data-information/r-d-reports 4 Organization:CollaborativeSupp ortServices RFPNo:4576 endof2021,aquarterofresidents(24%)reportedthattheywereunsurehowtheyweregoingtobeabletotopaynext month’srent.2 Theeconomicafter-eﬀectsofthepandemiccontinuetobefeltbymanyfamilies .Onethirdoffamilies withyoungchildreninPāhoa(36%)liveinpoverty,andworkingparentsfaceasigniﬁcantshortageofchildcare.3 3.2bHowtheprojectrespondstothenegativeimpactsofCOVID ThePāhoaPromiseisasystematice ﬀorttobringcommunityresourcestogetherinordertorespondtothenegative impactsofCOVID.PāhoaPromisepartnersareworkingwithparents,healthcareproviders,socialserviceagencies,and earlycareandlearningproviders towrapyoungchildreninasafetynetofsupport;identifyingandremediating developmentalconcernsquickly,andsettingyoungchildreninthecommunityonapathwaytosuccessinschooland laterinlife. 3.3ProjectDescription 3.3.a.Describeyourprojectindetailandhowitincreasesresiliency,supportsrecovery,and/orprovidesrelief. The Pāhoa Promise partnership is a community-driven initiative designed to improve health, safety, and school readiness of young children from birth to eight (8) years old in the Pāhoa School Complex, with a particular focus on remediating developmental deﬁcitsthataretheresultofth ecoronaviruspandemic.Currently50partnersrepresenting morethan30organizationsparticipateintheproject.4 PāhoaPromisepartnersareworkingtogethertolink,strengthen,andleverageexistingservicestosupportearly childhooddevelopmentandschoolsuccessforthe1,176childrenbetweenbirthand8yearsofageinthePāhoa community,extendingfrombirththroughthirdgrade.InPāhoa,oneinthreefamilieswithyoungchildren(36%)livein poverty,andoneinelevenparents(9%)reportthattheyhavediﬃcultycoveringbasiclivingexpensesalmostevery day.5 Working inpartnershipwiththe Hawai'iCountyEarlyChildhoodResourceTeam(ECRT)andthePāhoaReadsprog ram, Early Childhood Action Strategy (CSS-ECAS) proposes to provide management and implementation support to the Pāhoa Promise partnership. This will include providing oversight and on-the-ground staﬃng for the Pāhoa Promise partnership in order to continue and accelerate eﬀorts to improve outcomes of keiki, birth to 8 years of age. This will include staﬃng the four Pāhoa Promise work groups and providing technical assistance, administrative support, communications,evaluation,andreportingtoPāhoaPromisepartnersandexternalaudiences. Support to implement the Pāhoa Readsinitiativeasneeded.PāhoaReadsistheimplementationstrategyofthePāhoa Promise partnership. The Pāhoa Promise facilitator will work closely with the Early Childhood Resource leadership teamandPāhoaReadsleadershiptoimplementallcomponentsofthePāhoaReadsinitiative. The coordinator will also support eﬀorts to sustain the work, working with partners and key stakeholders including centralDepartmentofEducationleadership,ComplexArealeadershipandwithtechnicalassistanceproviders. The coordinator will also develop project and budget reports for the Pāhoa Promise, including quarterly and end-of-yearreportsforthecommunity,funders,andpolicymakers. 5 ACSestimates,USCensus2023,PāhoaPromiseNeighborhoodSurvey,November2023 4 ThePāhoaPromiseincludesthecommunitiesofParadisePark,HawaiianBeaches,‘Ainaloa,Pāhoatown,LeilaniEstates, Nānāwale,BlackSands,‘Opihikau,Seaview,andKalapanaasthesearelargelythefeederneighborhoodstoPāh oaandKeonepoko Elementaryschools.Currently,partnersrepresenting50organizationsparticipateinPāhoaPromiseevents.Theyarelistedin LeveragingPartnershipsbelow. 3 Hawai'iChildCareCapacityDashboard.2024.Mar ch. https://lookerstudio.google.com/reporting/6266e4b8-c275-4801-bc86-aa3488baad0d/page/p_s5m4kzprwc 2 Percentofhouseholdsnotcurrentontheirrentormortgageand/orhavenoconﬁdencetheycanpaynextmonth’srent .Weekly HouseholdPulseSurvey,December,2021.U.S.CensusBureau. 5 Organization:CollaborativeSupportServices RFPNo:4576 3.3.b. Describe how this proposal directly responds to the negative economic impacts of the COVID-19 pandemic consistentwithARPAguidelines(includerelevantcitationsfromtheU.S.Treasurymaterials,asneeded). Programs and servicesoﬀeredbythePāhoaPromisepartnershipareeligi bleforARPAfundsastheyaddress“aharm… caused or exacerbated by the public health emergency or its negative economic impacts and theprogram,service,or capital expenditure responds to such harm.” The negative impacts of the pandemic for familiesinHawai'iCountyand thePāhoacommunityaredocumentedinTheHawai'iCountyEarlyChildhoodCommunityProﬁle.6 The coronavirus pandemic compounded the early childhood development concerns of families in the Pāhoa community.Post-pandemic,youngkeikiinPāhoaandacrossHawai'iCountyhavehadreducedcontactwithhealthcare providers, social service agencies, and early care and learning opportunities. Early care and learning enrollment, for example, remains 18% below pre-pandemic rates.7 Without interventions,thenegativeimplicationsofea rlychildhood developmental deﬁcits will be long-lasting. Today, only one in ﬁve new students (21.2%) in Pāhoa reach kindergarten readytothrive,andfewerthanoneinfourthirdgradersinPāhoaarereadingatgrad elevel.8 3.3.c.Includeatimelineforregularcheck-inmeetingswithECRTstaﬀ. The CSS-ECASPāhoaPromisecoordinator willmeetwiththeECRTmonthlyatPāhoaPromisemeetings,includingthe Core Team meeting, the Early Learning meeting, the Health team meeting, and the Family Safety and Security meeting. Additionally, CSS-ECAS will augment these monthly meetings with a quarterly review of the project’s progressandﬁnancialstatus. 3.3.d.Describetheexperiencethisentityhastocarryoutthegoalsofthisproject. CSS-ECAS convenes more than 25 workgroups made up of over 350 partners working across sectors to increase the number of young children in Hawai’i who are born healthy, developing on track, ready for school when they enter kindergarten, and proﬁcient learners by third grade. CSS-ECAS is well positioned to help support and coordinate the Pāhoa Promise work by maintaining government-nongovernmentpartnerships,conveningworkgroups,assistingwith dataandcommunications,supportingmeetings,andmonitoringprogresstowardthePāhoaPromiseactionplan. 3.4.CommunityBeneﬁt 3.4.a.Entity’shistoryofcreatingcommunitybeneﬁts For12years,CSS-ECAShasworkedwithove r350partnersfromacrosstheStateofHawai'itoimprovedevelopmental outcomesforyoungchildren,includingthenumberofchildrenwhoarebornhealthy,developingtotheirfullcapacity, haveaccesstohighqualityservicesands upports,andarepreparedtothriveinschool.CSS-ECAShashelpedto incubateorsupportanumberofinitiativesthatstrengthenthefoundationsforearlychildhooddevelopment,including theMakuaAlliesprogramthatoﬀerspregna ntandparentingwomensuﬀeringwithsubstanceusedisorderatrusted partnertohelpthemaccesscommunitysupportsandservices;the,Ka`UpenaSharedServicesmodelthatprovides centralized,sharedservicestochildcareprovid erstorelievetheiradministrativechallenges;theWordsMatterLENA earlyliteracyprogramthathasprovidedlanguageandliteracysupporttoover800childrenandfamilies;andthe Hawai'iCountybasedNestforFamiliesprogramt hatoﬀerssupporttonewparentsofchildrenbirthto18monthswith on-demandresourcesandreferrals,andcurrentlyserves600families.CSS-ECASphilanthropicpartnershavealso supportedthedevelopmentoftheCountylevelEarl yChildhoodCommunityProﬁles,includingtheHawai'iCounty EarlyChildhoodCommunityproﬁle.9 9 Hawai'iCountyEarlyChildhoodCommunityProﬁle.2023.https://www.rd.hawaiicounty.gov/data-information/r-d-reports 8 PāhoaPromiseNeighborhoodSurvey2023;HI_DOEaccountabilitydata2023;Hawai'iCountyEarlyChildhoodCommunityProﬁle. 2023. 7 Hawai'iChildCareCapacityDashboard.2024.March. https://lookerstudio.google.com/re porting/6266e4b8-c275-4801-bc86-aa3488baad0d/page/p_s5m4kzprwc 6 U.S.DepartmentoftheTreasury31CFRPart35FinalRule(2022FinalRule): https://www.govinfo.gov/content/pkg/FR-2022-01-27/pdf/2022-00292.pdf P.111§35.6(b)(1);Hawai'iCountyEarlyChildhood CommunityProﬁle.2023.https://www.rd.hawaiicounty.gov/data-information/r-d-reports 6 Organization:CollaborativeSupportServices RFPNo:4576 3.4.b.Describehowthisprojectwillprovideongoingcommunitybeneﬁtswithimpactful,measurableoutcomes. The pandemic undermined the safety net of supports for young childreninfragilefamilies. ThePāhoaPromiseplanis designed to leverage existing and new supports and services to strengthen the early childhood development and school success of children between birth and 8 years of ageinthePāhoacommunity.Oneinthreefamilieswithyoung childreninPahoaliveinpoverty.10 ThePāhoaPromise,willsupportimprovementsinthenumberandpercentof: ➔ Newborns,infants&toddlersineachcommunitywitham edicalhome;receivingtheirfullscheduleofwell-child visits;andreceivingdevelopmentalscreeningsatrecommendedintervals ➔ Familieswithachild<5whoread,sing&tellstorieswiththeiryoungchilddaily ➔ Children<5whoparticipateinhigh-qualityearlylearningprograms ➔ Enteringkindergartenersreachingage-appropriatebenchmarksonthe KEA ➔ YounglearnersmakingsuccessfulprogressingradesK-3 ➔ 3rdgradersreadingatgrade-level 3.4.c.DescribeifandhowthisprojectbeneﬁtstheCounty. The Pāhoa Promise Partnership will oﬀer a comprehensivesetofinterventionstoallyoungchildreninthecommunity, setting them on a pathway to optimal early childhood development, school readiness, and academic success. The Pāhoa Promise partnership has set the bold goal of improving school readiness scores by 10% in each ofthenextﬁve years,whichshouldtranslateintomeaningfulgainsonthirdgradereadingmeasures. The Pāhoa Promise partnership builds on the partnership infrastructure developed and lessons learned in Hawai'i County through the Preschool through Third Grade Education Reform Initiative.11 The Pāhoa Promise combines that experience with lessons learned from community-based, early-childhood continuums of sequenced and mutually-reinforcing supports underway across the country.Theseeﬀortshaveresultedinmoreyoungchildrenhaving a medical home and receiving well-child visits; participating in high-quality early learning experiences; meeting early development & school readiness benchmarks; reading at gradelevelin 3rdand4thgrade;andhaving fewerbehavior issuesordisciplinaryreferrals.12 During the ﬁrst 18 months of the Pāhoa Promise partnership development, the community identiﬁed a set of goals, linked indicators, and strategies for action. By linking partners together to form a continuum of supports, and by following the experiences of young children and families,andbypayingcarefulattentiontoassociateddevelopmental and school readiness outcomes, the Pāhoa Promise will support the community by strengthening the health, family stability,andearlylearningexperiencesofyoungchildrenandtheirfamilies. In turn, these outcomes will translate into a growing share of keiki on-track with well-child visits and who receive developmental screenings each year; a rise in rates of daily attendance in early learning programs; a rise in school readiness scores on the kindergarten entryassessment;andariseintheshareofstudentsreadingatgradelevelbythe end of thirdgrade;andarisingshareoffamiliesthat reporttheyhavesafeandstableaccesstotheresourcestheyneed tocovertheirbasicneeds,includinghousingandnutrition. 12Outcomesdataforcommunity-basedearlychildhoodcontinuumeﬀortsavailableat: https://promiseneighborhoods.ed.gov/pdf/Infographic_Indianola_FY12.pdf; https://www.promiseneighborhoodsinstitute.org/sites/default/ﬁles/PNI_chula%20vista_070615_b.pdf; https://www.strivetogether.or g/our-impact/case-studies/seeding-success/; https://strivetogether.org/wp-content/uploads/2020/08/ST_spartanburg_exec_summary_ﬁnal.pdf 11 C.f.:https://www.rand.org/pubs/research_reports/RR1100.html 10 Datasources:ACSestimates,USCensus2023,PāhoaPromiseNeighborhoodSurvey,November2023 7 Organization:CollaborativeSupportServices RFPNo:4576 3.5.LeveragingPartnershipsandResources 3.5.a.Describeyoure ntity’strackrecordofleveragingpartnerships,fundingandotherresources. CSS-ECAS has an established track record of over 12 years working with over 350 partners, convening more than 25 work groups, and leveraging philanthropic, and governmental funding. CSS-ECASprovidesover$800,000/annually in staﬃng to support the convening of government and nongovernment partners, data and research support, grant writing, contracts management, policy technical assistance and strategy development expertise. In addition, CSS-ECAS matches government and nongovernment funding, totally between 2-3M annually to ECAS Network partners/teams whoareworkingoncross-sectorprojects. 3.5.b.Describehowyourentitywillleverageadditionalpartnerships,fundingandotherresourcesaspar tofa sustainableeﬀorttocontinuetheprogrambeyond2026. The Pāhoa Promise partnership is designed to leverage and align the eﬀorts of community organizations addressing keiki and 'ohana health and nutrition, safety and security, family well-being, community well-being, early care and learning, and pre-k through 3rd grade education. Beginning with some 30 partner organizations , the Pāhoa Promise hasgrowntoincludethefollowingorganizationsandagencies: The Pāhoa Promise links together thesepartners’eﬀortstobuildacontinuumofsupportstoreachchildrenfrombirth through early elementary school, working with health care providers, early educators, family support services, and directly with parents. By sharing information on child development and student success, partners will build a foundational understanding of their contribution to that story, and identify opportunities to expand and strengthen theirprogramsandservices.Instantiatingthesepartners hipsincommunitypracticewillhelptosustainthework. 8 Organization:CollaborativeSupportServices RFPNo:4576 3.6.ManagementCapacityandMeasurableOutcomes 3.6.a.Entity’sexperienceandcapacitytomanage,impleme nt,measureandreportongrantdeliverableandfunds. CSS-ECAS manages a portfolio of more than $3.0M annually in governmental and philanthropic grant funds and contracts, and brings extensive experience with grants management, implementation, reporting, and evaluation. CSS-ECAS backbone staﬀ average oversightof 30contractsperyearonaverageanduseabackendaccountingservice calledCFM. 3.6.b.Describehowyourentitywillmanage,implement,measureandreportaspartofthisproposal. ConsistentwithRFP4576ARPASLFRFSection2.2ContractMonitoringandEvaluation,CSS-ECASwillsubmitquarterly “ProjectandExpenditureReports”totheCounty,followingtheguidelinesprovided(pp.19-20). MeasurableOutcomes: Overthepasteighteenmonths,the PāhoaPromisepartnershiphasconductedanextensivereviewofcommunity- level data with key stakeholder groupsinordertoidentifyrelevantindicatorsofchild,family,andcommunitywellbeingthat are strongly linked to improved early childhood development. The Pāhoa Promisefacilitatorwillworkcloselywiththe CSS-ECAS backbone, ECRT and Pāhoa Promise team to establish and track speciﬁc measures, which include key performance measures, key outputsassociatedwiththep lan;andkeyoutcomesconcerningchilddevelopment,school readiness and academic success. The partnership is still working to develop a complete set of measures. Sample indicatorsinclude: KeyProcessIndicators Dimensiontobemonitored Potentialindicator CompliancewithSLFRF requirements AllSLFRFfundsareencumberedbyDecember31,2024 AllSLFRFfundsarefullyexpendedbyAugust31,2026. Allquarterly“ProjectandExpenditureReports”aresubmittedtothe County,consistentwithRFPguidelines Thestrengthofcurrent partnershipsandcontinued collaboration #ofPartnersparticipatingregularlyinpartnerc onvenings #ofregularupdates documentingthePāhoaPromiseeﬀortand highlightingwhatisworking,&whatisstalled Thewaysinwhich thePāhoa Promisecontinuumissustainedin communitypractices #ofprogramsengagedinre gularlysharinginformationontheservices theyoﬀertochildrenandfamilies the#ofparticipatingchildren, andassociatedoutcomes,insupportof thePāhoaPromisecontinuum #ofprogramsincludedinasharedMOUanddatashar ingagreement withthePāhoaPromisepartnership #ofapplicationsfornewandcontinuingsupportfromlocal,county, stateandfederalpublicandprivatefundingstreams. KeyOutputIndicators Dimensiontobemonitored Potentialindicators 9 Organization:CollaborativeSupportServices RFPNo:4576 Thereachofthesafetynetfor youngchildrenandtheirfamilies becauseofthePāhoaPromise #andcapacityofprogramssupportingyoungchild renandfamilies Theshareofthecommunity exposedtoprogramsinthePāhoa Promise,thenumber& combinationofexposuresbyeach family,&thedurationofeach #and%ofchildren&familiesinPāhoaparticipatinginprogramsand servicesintheContinuum(frompartnerreports) #and%ofchildren<5whoparticipateinhigh-qualityearlylearning programs&experiences(fromreportsofECEproviders,andsurveysof parents) #and%ofnewborns,infants&tod dlersineachcommunitywitha medicalhome;receivingtheirfullscheduleofEarlyChildhoodwell-child visits;andreceivingdevelopmentalscreeningsatrecommended intervals(DOH/FQHCdata) #and%offamilieswithachild<5w horeporttheyread,sing&tell storieswiththeiryoungchilddaily(capturedbycommunitysurveys) KeyOutcomesIndicators Dimensiontobemonitored Potentialindicators What’sworking?Howwellare childrendoingasaresult ofhaving beenservedbythePāhoaPromise continuumofsupports? Strengthoftheassociation betweenexposuretoPāhoa Promiseeﬀortsandchildand studentoutcomes #and% of3-year-oldsmeetingage-appropriatedevelopment al benchmarks #and%ofenteringkindergartenersreachingage-appropriatelevelson keymeasuresofreadinessontheKEA.(Currentbaselineof19%of childreninKKPdemonstratingreadiness) #and%ofyounglearnersmakingsucce ssfulprogressingradesPreK-3 (focusedonindicatorsofcourseachievement,behavior&attendance) #and%of3rdgradersreadingatgrade-level(baselineof22%) 3.6.c.Howwilltheadditionofstaﬃngsupportregainingpre-COVID enrollmentnumbers CSS-ECASseeksfundingtoaddonestaﬀmember,aPāhoaPromisePartnershipCoordinator, tochampionand supporttheproject.ThisindividualwillworkcloselywithCSS-ECASbackbonestaﬀandwillbelocatedinPā hoa.The coordinatorwillmanageon-the-groundeﬀortstostrengthenexistingpartnerships,implementallplancomponents, andguidethecontinuingdevelopmentofthePāhoaPromise. 3.6.d.Describehowyourentitywillidentify andtrackeligiblebeneﬁciaries. The goal of the Pāhoa Promise is to reach all children from prenatal through 3rd grade inthePāhoaComplex.Wewill employamulti-partstrategytoidentifyandreachthesechildren. ● First, using US Census data, the projectpartnershavedevelopedestimatesofthetotalnumberofchildrenineach agegroup(theseestimatesestablishourdenominatorforthesetofinterventions:thedesiredpopulationto reach). 10 Organization:CollaborativeSupportServices RFPNo:4576 ● Then, by collecting data on the reachofeachoftheproject’spartners,wearestartingtobuildanunderstandingof the cohorts of children currently served by diﬀerent programs (This information becomes the numerator on the project’scurrentreach). ● Theprojectwilltrackthenumberandpercentofchildrenandfamiliesreached,aswellas outcomesassociatedwith exposure to the interventions, and comparable data for the total population (Thiswillallowfortrackingthe reach ofpartners’supportsacrossthepossiblepopulationofyoungchildrenandt heirfamilies) ● Combining these measures, the project will track the share of all eligible children and families reached, with the ultimategoalofachievingpositivepopulationlevelchanges. 3.7.BudgetandFinancials 3.7.a.Totalfundingrequesttocarryoutthecategory’sprogram. $399,974 3.7.b.ForcategoryA.(ExpansionofExistingLicensedChildcarePrograms) Notapplicable 3.7.c.Briefbudgetnarrativeto accompany“LineItemBudget”summarizingmajorexpensesandothersourcesof revenueincludingmatchingfunds. TheProjectLineItemBudgetisAttachedasAttachmentC Briefbudgetnarrative Budgetcategory BriefBudgetNarrative Cost/year GrantTotal SalariesandBeneﬁts PāhoaPromiseCommunity-basedcoordinator $100k $200,000 Earlychildhoodcontinuumlead(0.5FTE committedtoPāhoaproject) $50,000 $100,000 Services&Supplies 4in-personmeetings/yr $10,000 $20,000 ContractsforService Delivery Technicalassistance,evaluationsupport, networkdevelopment,communications, sustainabilitysupport $20,000 $40,000 Equipment Laptopcomputer&software $2,750 2,750 OtherExpenses Travel:Inter-Island&T/Atraveltoparticipate inendofyearsummit $10,000 $20,000 AdministrativeOverhead:4.5% $8,595 $17,190 TotalProjectBudget $399,974 3.7.d.ListanyfundsreceivedfromotherCountyorFederalCOVID-19aidpackages(suchasthePaycheckProtection Program). CSS-ECAShasnotreceivedfundsfromanyotherCOVID-19 aidpackages 3.7.e.Projecttimeline Date ProjectMilestones 7.1.24 Grantawardsannounced 11 Organization:CollaborativeSupportServices RFPNo:4576 7.30.24 PāhoaPromiseCoordinatorhired;In-personpartnermid-y earconvening 10.5.2024 Data&evaluationreview;neighborhoodsurveyprepared&distributed;ReportDueto County 11.15.2024 Yearendin-personsummit;yearenddata&evaluationreview,updateexistingmappingof servicesandsupports 12.15.2024 Yearendprojectreportcompleted&submitted 12.31.24 Allprojectfundsobligated;ﬁrstdraftofsustainabilityplancompleted 1.5.2025 2025meetingandactivitytimelineanddatacollecti onprocessestablished;develop a sharedMOUanddatasharingagreementwithPāhoaPromisepartners;ReportDueto County 4.5.2025 Projectstatusreview;partnerconveningandMoUﬁnalized;Establishsummertraining scheduleandresourceprovisioninanticipationoffallKEA;ReportDuetoCounty 7.5.2025 In-personpartnerconvening;Reviewsummerprogramming;Collateandreportproject datatocommunityandexternalpartners;Completese conddraftofsustainabilityplan; ReportDuetoCounty 10.5.2025 Data&evaluationreview(inc.KEA);neighborhoodsurveyprepared,delivered,collected, analyzedandsharedbackwithpartners;ReportduetoCounty 11.15.2025 Yearendin-personsummit;yearenddata&evaluationreview 12.15.2025 Yearendprojectreportsubmitted;newfederal,stateorphilanthropicgrantapplication completed 1.5.2026 2026meetingandactivitytimel ineestablished;ReportDuetoCounty 4.5.2026 Projectreview;partnerconvening;Establishsummertrainingschedule;ReportDueto County;review#ofprogramsincludedinasharedPāhoaPromiseMOU 7.5.2026 In-personpartnerconvening;reportprojectdatatocommunityandexternalpartners; EstablishsummertrainingandresourcinginanticipationoffallKEA;ReportDuetoCounty 8.31.26 Allfundsexpendedandallworkcompleted HowwillCSS-ECASbeabletoexpendallfundsandcompleteanyrequiredwork? Overthepasttwoyears,CSS-ECAShasestablishedworkingrelationshipswiththeECRteamandallprojectpartners, hasdevelopedabroadunderstandingofp rojectneeds,andhasidentiﬁedpartnerswithinterestandcapacityto respond.CSS-ECASwillleveragethisexperienceto moverapidlytoestablishprojecttimelines,resourcerequirements, anddeliverablesinordertomeetallg ranttimetablesforexpendituresandworkcompletion. 3.7.f.Financialdocuments Requiredﬁnancialdocumentsareincludedinthesetofattachments(Section5.0)below. 12 Organization:CollaborativeSupportServices RFPNo:4576 5.0Attachments........................................................................................................... A. ExecutiveDirectorCV B. CertiﬁcateofGoodStanding C. ProjectBudget D. StatementRelatedtoUseofFederalFunds E. AuditedFinancialStatements F. FYE21andFYE22Form990 G. FYE23andFYE24OperatingBudgets H. Liabilityinsuranceform I. Certiﬁcateofcompliance 13 Bid Zip RFP #4576/Friends of the Future_942352/TabulationByVendor_RFP#4576_orgId_942352.pdf County of Hawaii Tabulation Report RFP #4576 - Early Childcare Initiatives Program Vendor: Friends of the Future Page of 1 1 General Comments: Proposals are being submitted for 2. Family Childcare Start-Ups, 3. Training - Apprenticeships, and 4. Early Community Readiness~Pahoa Reads. General Attachments: 2 Attachment A. Susan Maddox CV 2024.pdf 2 Attachment B. Certificate of Good Standing.pdf 2 Attachment C Project Budget Family Childcare Startups.xlsx 2 Attachment D. Current Year Financials.pdf 2 Attachment E1. FYE 6-22 Audit.pdf 2 Attachment E2. FYE 6-23 Audit.pdf 2 Attachment E3 FYE 6-22 Form 990.pdf 2 Attachment E4 FYE 6-23 Form 990.pdf 2 Attachment F Operating Budgets FYE24 - 25.pdf 2 Attachment G. Statement Related to Use of Federal Funds.docx 2 Proposal for Family Childcare Start-Ups.pdf 3 Attachment A. Susan Maddox CV 2024.pdf 3 Attachment B. Certificate of Good Standing.pdf 3 Attachment C Project Budget Trainings - Apprenticeships.xlsx 3 Attachment D. Current Year Financials.pdf 3 Attachment E1. FYE 6-22 Audit.pdf 3 Attachment E2. FYE 6-23 Audit.pdf 3 Attachment E3 FYE 6-22 Form 990.pdf 3 Attachment E4 FYE 6-23 Form 990.pdf 3 Attachment F Operating Budgets FYE24 - 25.pdf 3 Attachment G. Statement Related to Use of Federal Funds.docx 3 Proposal for Trainings - Apprenticeships.pdf 4 Attachment A. Susan Maddox CV 2024.pdf 4 Attachment B. Certificate of Good Standing.pdf 4 Attachment c - Budget Pahoa Reads.xlsx 4 Attachment D. Current Year Financials.pdf 4 Attachment E1. FYE 6-22 Audit.pdf 4 Attachment E2. FYE 6-23 Audit.pdf 4 Attachment E3 FYE 6-22 Form 990.pdf 4 Attachment E4 FYE 6-23 Form 990.pdf 4 Attachment F Operating Budgets FYE24 - 25.pdf 4 Attachment G. Statement Related to Use of Federal Funds.docx 4 Early Community Readiness - PAHOA READS Proposal.pdf Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment A. Susan Maddox CV 2024.pdfProfessional Profile Susan E. Maddox 76-810 ‘Io Place Kailua-Kona, HI 96740 Phone: 808.989.0885 E-mail: susanemaddox@gmail.com 1/96 ~ Present Friends of the Future, Kamuela, HI Executive Team Leader. Responsible for overall management of 501(c)3 community-based nonprofit organization, including new project development, administrative management, program oversight, community outreach, public relations, fund development, personnel. There are currently 35 programs and initiatives with 8 full time and 2 part-time paid staff, 20 independent contractors and 60 volunteers per month. 12/93 ~ 6/96 Hawai‘i Kids At Work, Honolulu, HI Consultant/Executive Director/ Board of Directors member. Responsible for oversight of three (3) infant/toddler care centers located on Oahu and Hawaii Island, fund development and personnel. Originally retained as consultant to develop and implement administrative systems, formalize operating procedures and short-term program goals in support of the organization’s strategic plan. Served as Executive Director for two (2) years. Negotiated purchase of service contracts with State of Hawai’i and interfaced with State licensing agencies. Final role was a member of the Board of Directors until term ended June 1996. 5/91 ~ 11/93 Girl Scout Council of Hawai‘i, Honolulu, HI Assistant to Executive Director. Responsible for communications and project coordination for Council’s $4 million headquarters’ acquisition and renovation capital campaign. Worked with Board in support of fund development strategies; provided coordination for ongoing fundraising events. 4/89 ~ Present Artrix, Kailua-Kona, HI Independent Project Coordinator. Provide range of administrative services including systems development, business planning, newsletter and annual report copy writing and project/event coordination. 4/77 ~ 4/89 Crazy Shirts, Inc., Aiea, HI Positions ranged from Executive Secretary to President/Founder to Manager of Mail Order and Custom Order departments, antiques’ acquisition and special projects, including building renovation coordination. Managed San Francisco Fisherman’s Wharf retail store from 7/81 to 6/82. Served as Corporate Secretary of Crazy Shirts, Inc., and Ralston Development Corporation. 5/71 ~ 2/77 Hawai‘i Employers Council, Honolulu, HI Positions ranged from Secretary in the Labor Negotiations Department to Personnel Associate. In latter position provided personnel/HR information and support to Council non-union members. Current Community Service Board President, HRA, Inc., 501c3 Advisory Board Secretary, Neighborhood Place of Kona Board Secretary/Treasurer, Holualoa Village ʻOhana Incoming Vice Chair & Development Committee Chair, Hoʻokakoo Corporation Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment B. Certificate of Good Standing.pdf Department of Commerce and Consumer Affairs CERTIFICATE OF GOOD STANDING I, the undersigned Director of Commerce and Consumer Affairs of the State of Hawaii, do hereby certify that FRIENDS OF THE FUTURE was incorporated under the laws of Hawaii on 11/21/1991 ; that it is an existing nonprofit corporation; and that, as far as the records of this Department reveal, has complied with all of the provisions of the Hawaii Nonprofit Corporations Act, regulating domestic nonprofit corporations. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Department of Commerce and Consumer Affairs, at Honolulu, Hawaii. Dated: April 24, 2024 Director of Commerce and Consumer Affairs To check the authenticity of this certificate, please visit: http://hbe.ehawaii.gov/documents/authenticate.html Authentication Code: 498151-COGS_PDF-85992D2 Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment C Project Budget Family Childcare Startups.xlsx 300000 300000 62500 137500 10000 75000 15000 300000 0 Revenue Organization Funds Expense Salaries & Benefits $ Services & Supplies Other Expenses TOTAL REVENUE TOTAL EXPENSE NET Other Partner Funds* State Funds* Other Federal Funds* Other Partners: State Funding: Federal Funding: * Please describe any of the following: Contracts for Service Delivery Equipment Purchases Contracts for Service Delivery* Equipment Purchases* Other Expenses* 5.3 Attachment D: Line Item Budget Request Amount Early Childhood Initiatives Program Applicant Name: Friends of the Future Project Name: Family Childcare Provider Start-Ups Includes professional renovation services Age appropriate furniture, appliances, fencing Administrative fee at 5% Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment D. Current Year Financials.pdf FRIENDS OF THE FUTURE DRAFT Statement of Financial Position As of 3/31/24 Unrestricted Net Assets Temporary Rest. Net Assets Total ASSETS Cash-FOF 227,177.78 753,578.99 980,756.77 Bank of Hawaii-FOF 43,504.43 0.00 43,504.43 American Savings Bank 450,000.00 0.00 450,000.00 Total Cash-FOF 720,682.21 753,578.99 1,474,261.20 Cash-NPK 120,180.21 0.00 120,180.21 Cash-ECE Pathways 169,183.67 0.00 169,183.67 Cash-Aloha Map (2,223.01) 0.00 (2,223.01) TOTAL CASH 1,007,823.08 753,578.99 1,761,402.07 Funding Receivable 6,266.63 0.00 6,266.63 Contracts Receivable 79,193.68 0.00 79,193.68 Prepaid Expenses 0.00 Deposits 3,894.80 0.00 3,894.80 Vehicle 61,114.82 0.00 61,114.82 Furniture & Equipment 160,581.35 0.00 160,581.35 Leasehold Improvements 12,789.83 0.00 12,789.83 Total Vehicle, Furniture & Equipment 234,486.00 0.00 234,486.00 Less Accumulated Depreciation Vehicle (61,114.82) 0.00 (61,114.82) Furniture & Equipment (158,106.01) 0.00 (158,106.01) Leasehold Improvements (12,789.83) 0.00 (12,789.83) Total Less Accumulated Depreciation (232,010.66) 0.00 (232,010.66) Right of Use Asset 269,004.00 0.00 269,004.00 TOTAL ASSETS 1,368,657.53 753,578.99 2,122,236.52 LIABILITIES Accounts Payable 22,752.50 0.00 22,752.50 Accrued Salaries 0.00 0.00 0.00 Accrued P/R Taxes, Benefits & Fees 0.00 0.00 0.00 Grant Liabiitry 6,141.63 0.00 6,141.63 Deferred Revenue 10,843.70 0.00 10,843.70 Accrued Vacation 57,209.22 0.00 57,209.22 Current Lease Obligations 90,936.00 0.00 90,936.00 Noncurrent Lease Obligations 178,934.00 0.00 178,934.00 TOTAL LIABILITIES 366,817.05 0.00 366,817.05 NET ASSETS Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Current Year Change in NA 1,037,547.33 (341,066.93) 696,480.40 Total Net Assets 1,001,588.61 753,878.99 1,755,467.60 TOTAL LIABILITIES & NET ASSETS 1,368,375.66 753,878.99 2,122,284.65 Date: Page: 1 of 1 FRIENDS OF THE FUTURE Statement of Revenues and Expenditures - By Fund From 7/1/2023 Through 3/31/2024 Date: 4/18/24 9:40 AM Page: 1 Unrestricted Net Assets Temporary Rest. Net Assets Total Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Total Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Revenues Public Support Contributions-individual 358,479.80 0.00 358,479.80 Contributions-busine ss 709,952.79 (10,437.00) 699,515.79 Foundations and trusts 424,252.00 0.00 424,252.00 Contracts 2,713,414.92 0.00 2,713,414.92 Total Public Support 4,206,099.51 (10,437.00) 4,195,662.51 Program Revenue Program Fees 5,870.00 0.00 5,870.00 Sales of materials 454.00 0.00 454.00 Interest Income 154.54 0.00 154.54 Administrative service fees 272,650.43 0.00 272,650.43 Net Assets Released from Restr 330,629.93 (330,629.93) 0.00 Total Program Revenue 609,758.90 (330,629.93) 279,128.97 Total Revenues 4,815,858.41 (341,066.93) 4,474,791.48 Expenditures Payroll And Related Personnel-Salaries 593,316.55 0.00 593,316.55 Personnel-Ben & Fees 127,562.18 0.00 127,562.18 Medical insurance 93,743.26 0.00 93,743.26 Simple IRA Er-NPK 343.33 0.00 343.33 Personnel Benefits&Fees/Admin Total Payroll And Related 814,965.32 0.00 814,965.32 Other Expenses Professional fees 1,634,501.57 0.00 1,634,501.57 Stipend 1,225.00 0.00 1,225.00 Supplies 667,777.92 0.00 667,777.92 Telephone 10,597.03 0.00 10,597.03 Postage and shipping 868.71 0.00 868.71 Occupancy 273,477.37 0.00 273,477.37 Equipment rental/maintenance 5,344.07 0.00 5,344.07 Repairs/Maintenance 365.44 0.00 365.44 Printing and publications 1,568.91 0.00 1,568.91 Public Awareness 1,919.82 0.00 1,919.82 Travel 19,042.42 0.00 19,042.42 Field Trip & Related 119,342.53 0.00 119,342.53 Travel-Mileage 5,896.20 0.00 5,896.20 Travel-Fuel 3,603.64 0.00 3,603.64 Staff Development 43,008.73 0.00 43,008.73 Conferences 52,196.99 0.00 52,196.99 Membership Dues 795.00 0.00 795.00 Funds Trarnsfer 54,430.00 0.00 54,430.00 Donations 2,800.00 0.00 2,800.00 Books/Subscriptions 53,803.87 0.00 53,803.87 Insurance 8,445.07 0.00 8,445.07 Bank Fees 753.81 0.00 753.81 Filing Fees 82.50 0.00 82.50 Processing Fees 1,434.36 0.00 1,434.36 General Excise 64.80 0.00 64.80 Total Other Expenses 2,963,345.76 0.00 2,963,345.76 Total Expenditures 3,778,311.08 0.00 3,778,311.08 Current excess/(deficit) 1,037,547.33 (341,066.93) 696,480.40 Ending Net Assets 1,001,588.61 753,878.99 1,755,467.60 Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment E1. FYE 6-22 Audit.pdf1100.01 - 0.2022 FOTF 6.30.22 Financials FINAL (Friends of the Future FOTF [6/30/2022] (In Process)) FRIENDS OF THE FUTURE (A Non-Profit Corporation) FINANCIAL STATEMENTS With OTHER INFORMATION AND SINGLE AUDIT REPORT Year Ended June 30, 2022 (With Summarized Comparative Totals for 2021) AND INDEPENDENT AUDITOR’S REPORT FRIENDS OF THE FUTURE (A Non-Profit Corporation) TABLE OF CONTENTS Page INDEPENDENT AUDITOR’S REPORT 1 – 3 FINANCIAL STATEMENTS Statements of Financial Position 4 Statement of Activities 5 Statement of Functional Expenses 6 Statements of Cash Flows 7 Notes to Financial Statements 8 – 14 OTHER INFORMATION Schedule of Expenditures of Federal Awards 15 Notes to Schedule of Expenditures of Federal Awards 16 SINGLE AUDIT REPORTS Summary Schedule of Prior Audit Findings 17 Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 18 – 19 Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance 20 – 21 Schedule of Findings and Questioned Costs 22 – 23 - 1 - INDEPENDENT AUDITOR’S REPORT To the Board of Directors Friends of the Future Kamuela, Hawaii Report on the Audit of the Financial Statements Opinion We have audited the financial statements of Friends of the Future (a nonprofit organization), which comprise the statement of financial position as of June 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Friends of the Future as of June 30, 2022, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Friends of the Future and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Friends of the Future’s ability to continue as a going concern for one year after the date that the financial statements are issued. 615 Piikoi St., Suite 1507 Honolulu, Hawaii 96814 Tel: 808-942-8813 Fax: 808-943-0572 Website: www.jenningscpa.com - 1 - Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Friends of the Future’s internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Friends of the Future’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. Report on Summarized Comparative Information We have previously audited Friends of the Future’s 2021 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated June 30, 2022. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2021 is consistent, in all material respects, with the audited financial statements from which it has been derived. Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purpose of additional analysis as required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part -2 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Expenditures of Federal Awards is fairly stated in all material respects in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 28, 2023, on our consideration of Friends of the Future’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Friends of the Future’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Friends of the Future’s internal control over financial reporting and compliance. Honolulu, Hawaii February 28, 2023 See accompanying notes to audited financial statements. - 3 - FRIENDS OF THE FUTURE STATEMENTS OF FINANCIAL POSITION June 30, 2022 and 2021 2022 2021 ASSETS Current Assets Cash and cash equivalents 752,251$ 861,823 $ Cash held for others - 2,051 Accounts receivable 2,983 18,806 Grants receivable 53,802 87,694 Prepaid expenses 7,617 10,549 Total current assets 816,653 980,923 Noncurrent Assets Furniture and equipment, net 5,054 Security deposit 3,895 3,895 Total noncurrent assets 8,949 3,895 Total assets 825,602$ 984,818 $ LIABILITIES AND NET ASSETS LIABILITIES Current Liabilities Accounts payable 40,446$ 259,286 $ Accrued payroll and taxes 13,709 26,896 Accrued vacation 50,514 58,100 Accrued expenses 14,660 21,559 Deferred revenues 9,788 172,319 SBA PPP loan - 198,300 Amount due to others - 2,051 Total current liabilities 129,117 738,511 Total liabilities 129,117 738,511 NET ASSETS Without donor restrictions (49,225) (349,894) With donor restrictions 745,710 596,201 Total net assets 696,485 246,307 Total liabilities and net assets 825,602$ 984,818 $ See accompanying notes to audited financial statements. - 4 - FRIENDS OF THE FUTURE STATEMENTS OF ACTIVITIES For the Year Ended June 30, 2022 with Summarized Comparative Totals for 2021 Without Donor With Donor Restrictions Restrictions 2022 2021 REVENUE AND NET ASSETS RELEASED FROM RESTRICTIONS Contributions 771,622$ 318,488$ 1,090,110$ 914,715 $ Government grants 3,814,225 - 3,814,225 2,022,310 Program service fees 343 - 343 Special Events - - - In-kind contributions 125 - 125 Miscellaneous income 35 1,694 1,729 2,754 Interest and dividend income 54 - 54 26 Gain on disposal of fixed asset 7,500 - 7,500 Net assets released from restriction: Satisfaction of program restriction 170,673 (170,673) - Total revenue and net assets released from restrictions 4,764,577 149,509 4,914,086 2,939,805 EXPENSES Program services Health and wellness programs 591,392 - 591,392 524,346 Cultural programs 62,401 - 62,401 5,950 Youth programs 3,554,309 - 3,554,309 1,735,096 Fiscal Sponsorship - - - 415,102 Total program services 4,208,102 - 4,208,102 2,680,494 Supporting activities Administration 156,748 - 156,748 156,635 Fundraising 99,058 - 99,058 99,669 Total supporting activities 255,806 - 255,806 256,304 Total expenses 4,463,908 - 4,463,908 2,936,798 Change in net assets 300,669 149,509 450,178 3,007 Net assets, beginning of the year (349,894) 596,201 246,307 243,300 Net assets, end of the year (49,225)$ 745,710$ 696,485$ 246,307 $ Total See accompanying notes to audited financial statements. - 5 - FRIENDS OF THE FUTURE STATEMENTS OF FUNCTIONAL EXPENSES For the Year Ended June 30, 2022 with Summarized Comparative Totals for 2021 Management Health and Cultural Youthand WellnessProgramsProgramsGeneral Fundraising20222021 Compensation and related expenses:42.18%0.00%38.33%80.51%13.08%6.41%19.49%100.00% Salaries & wages254,407$ -$ 231,205$ 485,612$ 78,890$ 38,690$ 117,580$ 603,192$ 509,347 $ Taxes, benefits & processing fees134,271 - 65,549 199,820 28,102 42,582 70,684 270,504 283,230 Total compensation and related expenses388,678 - 296,754 685,432 106,992 81,272 188,264 873,696 792,577 Operating Expenses: Supplies30,913 384 1,700,284 1,731,581 5,268 209 5,477 1,737,058 581,956 Professional fees49,72624,013 1,111,585 1,185,324 4,090 - 4,090 1,189,414 1,108,779 Occupancy85,612 - 91,972 177,584 25,501 14,202 39,703 217,287 136,196 Licenses- - 181,141181,141 - - - 181,141 13,051 Miscellaneous53429 24,108 24,671 384 - 384 25,055 10,488 Travel6,001 3,435 64,554 73,990 - - - 73,990 145,757 Dues and subscriptions5,913 75 37,518 43,506 2,517 1,248 3,765 47,271 30,925 Equipment lease and maintenance 7,988 30,000 2,199 40,187 44 44 88 40,275 7,725 Conferences1,104 - 29,575 30,679 422 25 447 31,126 14,302 Telephone7,187 - 8,499 15,686 1,121 764 1,885 17,571 22,215 Insurance 13 4,465 1,785 6,263 9,374 - 9,374 15,637 16,359 Stipend4,425 - 3,300 7,725 - - - 7,725 53,543 Postage & shipping1,112 - - 1,112 212 1,102 1,314 2,426 1,239 Printing & publications851 - 1,035 1,886 308 192 500 2,386 1,686 Depreciation1,335 - - 1,335 (220) - (220) 1,115 Interest- - - - 735 - 735 735 Total operating expenses202,714 62,401 3,257,555 3,522,670 49,756 17,786 67,542 3,590,212 2,144,221 Total expenses591,392$ 62,401$ 3,554,309$ 4,208,102$ 156,748$ 99,058$ 255,806$ 4,463,908$ 2,936,798 $ Total Program Services Supporting Activities Total Supporting Services Total Expenses Program Services See accompanying notes to audited financial statements. - 6 - FRIENDS OF THE FUTURE STATEMENTS OF CASH FLOWS For the Years Ended June 30, 2022 and 2021 2022 2021 Cash Flows From Operating Activities: Change in net assets 450,178$ 3,007 $ Adjustments to reconcile change in net assets to net cash used for operating activities: Depreciation expense 1,115 Gain on sale of asset (7,500) Gain on forgiveness of debt (175,156) Changes in operating assets and liabilities: Cash held for others 2,051 4,453 Accounts receivable 15,823 (2,545) Prepaid expenses 2,932 (3,599) Grants receivable 33,892 88,533 Accounts payable (218,840) 155,029 Accrued expenses (6,899) 1,559 Accrued payroll and taxes (13,187) (543) Accrued vacation (7,586) 8,461 Deferred revenue (162,531) 152,198 Amount due to others (2,051) (4,453) Net cash provided by (used in) operating activities (87,759) 402,100 Cash Flows From Investing Activities: Purchase of furniture & equipment (6,385) Proceeds from sale of furniture & equipment 7,716 Net cash provided by (used in) investing activities 1,331 Cash Flows From Financing Activities: Payments on SBA loan (23,144) Net cash provided by (used in) financing activities (23,144) Net increase/(decrease) in cash and cash equivalents (109,572) 402,100 Cash and cash equivalents at beginning of year 861,823 459,723 Cash and cash equivalents at end of year 752,251$ 861,823 $ Supplemental Cash Flow Information: Cash paid during the year for interest 735$ $ - 7 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies Nature of Activities Friends of the Future is a nonprofit organization with a primary purpose to enrich the health-related quality of life for those who live, work and recreate on Hawaiދi Island. All projects and initiatives are community-based and strive to develop effective partnerships among Hawaiދi’s diverse cultures through processes where all people can openly contribute their deepest values, create shared visions and continuously improve their communities. Programs and initiatives serve all ages, socioeconomic, education and cultural backgrounds. Among Friends of the Future’s programs are a community health and wellness resource center, K-12 cultural and STEM programs in 12 public schools, a program to preserve and perpetuate Hawaiian culture, community walking trails and greenways program, a family strengthening / child abuse and neglect prevention program and an early childhood education professional development project. Summary of Significant Accounting Policies Basis of Accounting The financial statements of Friends of the Future have been prepared on the accrual basis of accounting and, accordingly, reflect all significant receivables, payables, and other liabilities. Comparative Financial Information The accompanying financial statements include certain prior-year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America (GAAP). Accordingly, such information should be read in conjunction with Friends of the Future’s audited financial statements for the year ended June 30, 2021, from which the summarized information was derived. Cash and Cash Equivalents Friends of the Future considers all cash and highly liquid financial instruments with original maturities of three months or less, which are neither held for nor restricted by donors for long-term purposes, to be cash and cash equivalents. Cash and highly liquid financial instruments restricted to building projects, endowments that are perpetual in nature, or other long-term purposes are excluded from this definition. Promises to Give Friends of the Future considers unconditional promises to give that are expected to be collected within one year at net realizable value. Unconditional promises to give expected to be collected in future years are initially recorded at fair value using present value techniques incorporating riskadjusted discount rates designed to reflect the assumptions market participants would use in pricing the asset. Friends of the Future determines the allowance for uncollectable promises to give based on historical experience, an assessment of economic conditions, and review of subsequent collections. Promises to give are written off when deemed uncollectable. - 8 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Property and Equipment Friends of the Future records property and equipment additions over $500 at cost, or if donated, at fair value on the date of donation. Depreciation and amortization are computed using the straightline method over the estimated useful lives of the assets ranging from 3 to 7 years, or in the case of capitalized leased assets or leasehold improvements, the lesser of the useful life of the asset or the lease term. When assets are sold or otherwise disposed of, the cost and related depreciation or amortization are removed from the accounts, and any resulting gain or loss is included in the statements of activities. Costs of maintenance and repairs that do not improve or extend the useful lives of the respective assets are expensed currently. Net Assets Net assets, revenues, gains, and losses are classified based on the existence or absence of donor or grantor imposed restrictions. Accordingly, net assets and changes therein are classified and reported as follows: Net Assets Without Donor Restrictions – Net assets available for use in general operations and not subject to donor (or certain grantor) restrictions. The governing board has designated, from net assets without donor restrictions, net assets for an operating reserve and board-designated endowment. Net Assets With Donor Restrictions – Net assets subject to donor- (or certain grantor-) imposed restrictions. Some donor-imposed restrictions are temporary in nature, such as those that will be met by the passage of time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donated Services and In-Kind Contributions Volunteers contribute significant amounts of time to program services, administration, and fundraising and development activities; however, the financial statements do not reflect the value of these contributed services because they do not meet recognition criteria prescribed by generally accepted accounting principles. Contributed goods are recorded at fair value at the date of donation. Donated professional services are recorded at the respective fair values of the services received. No significant contributions of such goods or services were received during the years ended June 30, 2022 and 2021, respectively. Revenue is recognized when control of the promised goods or services is transferred to the customers, in an amount that reflects the consideration the Organization expects to be entitled to in exchange for those goods or services. Contributions, which include unconditional promises to give (pledges), are recognized as revenues in the period received or promised. Contributions receivable due beyond one year are stated at net present value of the estimated cash flows using a risk-adjusted rate. Conditional contributions are recorded when the conditions have been met. Contributions are considered to be without donor restrictions unless specifically restricted by the donor for time or purpose. - 9 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Revenue and Revenue Recognition Friends of the Future reports contributions in the donor restricted net asset class if they are received with donor stipulation as to their use and/or time. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, net assets with donor restriction are released and reclassified to net assets without donor restriction in the statement of activities. Donor-restricted contributions are initially reported in the with donor restriction net asset class, even if it is anticipated such restrictions will be met in the current reporting period. Government contracts are considered to be earned, and thus reported as revenue, when Friends of the Future has incurred expenses in compliance with the specific restrictions. Accounts receivable includes the excess of expenses incurred over support received. Governmental contracts received in excess of expenses incurred are classified as deferred revenue until expended. Functional Allocation of Expenses The costs of program and supporting services activities have been summarized on a functional basis in the statements of activities. The statements of functional expenses present the natural classification detail of expenses by function. The financial statements report certain categories of expenses that are attributed to more than one program or supporting function. Therefore, expenses require allocation on a reasonable basis that is consistently applied. The expenses that are allocated include occupancy and depreciation which are allocated on a square footage basis, as well as salaries and wages, benefits, payroll taxes, professional fees, office expenses, insurance, and other, which are allocated on the basis of estimates of time and effort. Income Tax Status Friends of the Future qualifies as a tax-exempt organization under Section 501 (c)(3) of the Internal Revenue Code and, therefore, has no provision for income taxes. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). The preparation of financial statements in conformity with generally accepted accounting principles requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and those differences could be material. - 10 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires us to make estimates and assumption that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts for revenues and expenses during the reporting period. Actual results could differ from those estimates, and those differences could be material. Concentration of Risk Friends of the Future receives approximately 67% of its federal grant income from two government departments. A significant reduction in the level of this support, without an increase in other sources of support and revenue, could have an adverse effect on the Friends of the Future’s programs and activities. Friends of the Future maintains its cash and cash equivalents in financial institutions in Hawaii. The Federal Deposit Insurance Corporation insures deposits up to $250,000 per financial institution. At June 30, 2022, the uninsured cash balance at a financial institution totaled approximately $751,000. 2. Liquidity and Availability Financial assets available for general expenditure, that is, without donor or other restrictions limiting their use, within one year of the balance sheet date, comprise the following: Current Assets Cash and cash equivalents 752,251 $ Accounts receivable 2,983 Grants receivable 53,802 Prepaid expenses 7,617 Total financial assets 816,653 Net assets with donor restrictions (745,710) Financial assets available to meet cash needs for general expenditures within one year 70,943 $ 3. Lease Commitments Friends of the Future has a three year lease agreement with the James Walker Austin Trust for space in the Kamuela Business Center for one of its health and wellness programs, one of its youth programs and administrative offices. The lease term is from April 1, 2020 to March 31, 2023. Monthly base rent ranges from $4,607 – $4,923 for the three years of the lease plus current common area maintenance expenses. Future minimum lease payments required under this lease agreement for the year ending June 30, 2023 totals $44,303. - 11 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 3. Lease Commitments (Continued) In addition, there is a month-to-month lease for premises occupied by its family strengthening/child abuse and neglect prevention program in Kailua Kona. Monthly base rent is fixed at, $1,320 plus $715 for common area maintenance expenses. In addition, Friends of the Future leases other equipment on a month-to-month basis for $560 per month. Occupancy for the fiscal year ended June 30, 2022 totaled $217,287. 4. Short-Term Borrowings Friends of the Future has a $50,000 revolving credit line with a bank that is available through May 2023. The credit line is available for short-term working capital purposes and is collateralized with Friends of the Future’s assets. Interest was originally set at 5.875% and adjusts annually at the Bank’s Prime Rate plus customer margin of 1.5% per year. There is no outstanding balance at June 30, 2022. 5. Income Tax Positions As required by the uncertain tax position guidance in ASC 740, the Organization would recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, the Organization applied the uncertain tax position guidance in ASC 740 to all tax positions for which the statute of limitations has remained open, including the Organization’s status as a tax-exempt organization and its lack of unrelated business income. As a result of the implementation of the uncertain tax position guidance in ASC 740, the Organization has not recognized an additional liability for unrecognized tax benefits nor any interest or penalties as of June 30, 2022. Management does not anticipate that this will change significantly in the next twelve months. The Organization files income tax returns in the U. S. federal jurisdiction and the State of Hawaii. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Organization is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2017. - 12 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions Net assets are released from donor restrictions primarily by incurring expenses that satisfy the restricted purpose. As of June 30, 2022, the donor-restricted net assets are available and released for the following purposes: Subject to expenditure for specified purpose: Released Available Na Haumana Individual/Business Contributions (2,413)$ 36,987 $ Aloha MAP Hawaii Community Foundation Armstrong Fund (4,000) Home Depot (744) Individual/Business Contributions - 3,634 Paniolo House - Restoration Earl & Doris Bakken Foundation - 1,492 Friends of David Tarnas - 55 LeBurta Atherton Foundation - 5,000 Individual/Business Contributions - 685 Solar Matters Individual/Business Contributions (6,092) 559 Na Hua Hoohuli i ka Pono Hauoli Mau Loa Foundation - 23,353 Earl's Garage Earl E Bakken Remainder Trust (4,074) Hui Kuapa Earl & Doris Bakken - 5,000 Earl & Doris Bakken Foundation - 4,886 Schwab Charitable Foundation (1,435) 18,335 Individual/Business Contributions - 37,564 - 13 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions – (Continued) Released Available Hokupaa Hawaii Community Foundation (17,264) 44,591 Kamehameha Schools Hokupaa (6,966) 74,715 Kamehameha Schools Internship (293) 37,038 Learning Coalition - 2,716 Aid to Teachers Thomas & Deborah Davidson (2,500) 43,878 TRD Associates - 35,590 Waimea Trails & Greenways Individual/Business Contributions (1,641) 38,283 Envision Maunakea Research Corp/University of Hawaii (51,291) HEEA Hauoli Mau Loa Foundation (11,079) Symposium & Summit (2,119) 2,811 Hawaii Island Women's Leadership Forum Hawaii County - 1,300 Symposium - 3,840 Individual/Business Contributions - 216 Friends of Anuenue Individual/Business Contributions (11,127) 16,640 Learning 2 Thrive O'Neill Family Foundation (8,362) 107,560 Grab n Go Individual/Business Contributions (5,482) 2,273 - 14 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions – (Continued) Released Available ECE Career Pathways Harry & Jeannette Weinberg Foundation (12,350) 187,650 Samuel N. & Mary Castle Foundation (21,441) 9,059 Total (170,673)$ 745,710 $ 7. Contingencies Grants and Contracts Substantial amounts are received and expended by Friends of the Future under federal and state grants and contracts. Certain grant and contract costs, and amounts received or receivable under these grants are subject to audit and adjustment by the granting agency. Any disallowed claims, including amounts already received, may constitute a liability of Friends of the Future’s. Friends of the Future believes that any liabilities arising from subsequent audits will not have a material effect on Friends of the Future’s financial position or results of operations. 8. SBA Paycheck Protection Program Loan On April 23, 2020, the Organization received loan proceeds in the amount of $198,300 from the Small Business Administration (SBA) under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after 24 weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The unforgiven portion of the PPP loan is payable over five years at an interest of 1%, with a deferral of payments for the first six months. The U.S. Small Business Administration has agreed to forgive the PPP loan amount of $175,156 on July 28, 2021 and the Organization paid off remaining balance of $23,144 on August 13, 2021. As of June 30, 2022, a total of $175,156 was recognized in gain on forgiveness of debt in revenues. 9. Subsequent Events In preparing these financial statements, Friends of the Future has evaluated events and transactions for potential recognition or disclosure through February 28, 2023, the date the financial statements were available to be issued. OTHER INFORMATION - 15 - FRIENDS OF THE FUTURE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2022 Federal CFDA Federal Number Expenditures U.S. Department of Health and Human Services: 477 Cluster: Social Services Block Grant 93.667/93.558 139,197 $ Termporary Assistance to Needy Families (TANF) Pass through from: State of Hawaii Department of Human Services DHS-17-POS-4113 93.558 167,990 Subtotal U.S. Department of Health and Human Services - 477 Cluster 307,187 U.S. Department of Education: Native Hawaiian Education Direct Programs: Native Hawaiian Education (Aloha Ohia) 84.362A 905,024 Native Hawaiian Education (Aloha Koa) 84.362A 557,172 Native Hawaiian Education (Aloha Aloha) 84.362A 531,848 Native Hawaiian Education (Aloha OLA) 84.362A 394,676 2,388,720 Subtotal U.S. Department of Education 2,388,720 U.S. Department of Agriculture: Child Nutrition Cluster: Food and Nutrition Service Program Pass through from: State of Hawaii Department of Human Services Summer Food Service Program (SFSP) 10.559 1,119,961 1,119,961 Subtotal U.S. Department of Agriculture - Child Nutrition Cluster 1,119,961 Total Expenditures of Federal Awards 3,815,868 $ Federal Grantor/Program Title/Pass Through Agency / Pass Through Number See notes to schedule of expenditures of federal awards. - 16 - FRIENDS OF THE FUTURE NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2022 A. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Friends of the Future under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, certain amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. B. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. C. Indirect Cost Rate Friends of the Future did not elect the 10% de minimis indirect cost rate of the Uniform Guidance. D. Subrecipients Friends of the Future had no subrecipients. SINGLE AUDIT REPORTS - 17 - FRIENDS OF THE FUTURE SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Year Ended June 30, 2022 PRIOR YEAR FINANCIAL STATEMENTS FINDINGS None noted. PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None noted. - 18 - REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Friends of the Future Kamuela, Hawaii We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of Friends of the Future (a nonprofit organization), which comprise the statement of financial position as of June 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements and have issued our report thereon dated February 28, 2023. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Friends of the Future’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Friends of the Future’s internal control. Accordingly, we do not express an opinion on the effectiveness of Friends of the Future’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 615 Piikoi St., Suite 1507 Honolulu, HI 96814 Tel: (808) 942-8813 Fax: (808) 943-0572 Website: www.jenningscpa.com -19 Compliance and Other Matters As part of obtaining reasonable assurance about whether Friends of the Future’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Honolulu, Hawaii February 28, 2023 - 20 - REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE To the Board of Directors Friends of the Future Kamuela, Hawaii Report on Compliance for Each Major Federal Program We have audited Friends of the Future’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Friends of the Future’s major federal programs for the year ended June 30, 2022. Friends of the Future’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of Friends of the Future’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Friends of the Future’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Friends of the Future’s compliance. 615 Piikoi St., Suite 1507 Honolulu, HI 96814 Tel: (808) 942-8813 Fax: (808) 943-0572 Website: www.jenningscpa.com -21 Opinion on Each Major Federal Program In our opinion, Friends of the Future complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022. Report on Internal Control over Compliance Management of Friends of the Future is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Friends of the Future’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Friends of the Future’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Honolulu, Hawaii February 28, 2023 - 22 - FRIENDS OF THE FUTURE SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2022 SECTION I - SUMMARY OF AUDIT RESULTS Financial Statements 1. The auditor's report expresses an unmodified opinion on the financial statements of Friends of the Future 2. Internal control over financial reporting: Material weakness identified None noted Significant deficiency identified None noted 3. Noncompliance material to financial statements noted None noted Federal Awards 4. Internal control over major programs: Material weakness identified None noted Significant deficiency identified None noted 5. Type of auditor’s report issued on compliance for major programs: Unmodified 6. Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? None noted 7. The programs tested as major program included: US Department of Education – Native Hawaiian Education 84.362A US Department of Agriculture – Summer Food Service Program 10.559 8. Dollar threshold used to distinguish between type A and type B programs: $ 750,000 9. Friends of the Future qualify as a low-risk auditee: No SECTION II – FINANCIAL STATEMENTS FINDINGS None noted. - 23 - FRIENDS OF THE FUTURE SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2022 SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None noted. Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment E2. FYE 6-23 Audit.pdf Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment E3 FYE 6-22 Form 990.pdfFOTF 2021 Form 990 Final Draft OMB No. 1545-0047IRS e-file Signature AuthorizationForm 8879-TE for a Tax Exempt Entity For calendar year 2021, or fiscal year beginning , 2021, and ending , 20 2021 G Do not send to the IRS. Keep for your records.Department of the Treasury Internal Revenue Service G Go to www.irs.gov/Form8879TE for the latest information. Name of filer EIN or SSN Name and title of officer or person subject to tax Part I Type of Return and Return Information Check the box for the return for which you are using this Form 8879-TE and enter the applicable amount, if any, from the return. Form 8038-CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only. If you check the box on line 1a, 2a, 3a, 4a, 5a, 6a, 7a, 8a, 9a, or 10a below, and the amount on that line for the return being filed with this form was blank, then leave line 1b, 2b, 3b, 4b, 5b, 6b, 7b, 8b, 9b, or 10b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on the applicable line below. Do not complete more than one line in Part I. 1a b Total revenue, if any (Form 990, Part VIII, column (A), line 12). . . . . . . . . . . . 1b Form 990 check here. . . . . . G 2a b Total revenue, if any (Form 990-EZ, line 9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Form 990-EZ check here. . G 3a b Total tax (Form 1120-POL, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b Form 1120-POL check hereG 4a b Tax based on investment income (Form 990-PF, Part V, line 5). . . . . . . . . . . 4b Form 990-PF check here. . G 5a b Balance due (Form 8868, line 3c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b Form 8868 check here. . . . . G 6a b Total tax (Form 990-T, Part III, line 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b Form 990-T check here. . . . G 7a b Total tax (Form 4720, Part III, line 1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Form 4720 check here. . . . . G 8a b FMV of assets at end of tax year (Form 5227, Item D). . . . . . . . . . . . . . . . . . . . . 8b Form 5227 check here. . . . . G b Tax due (Form 5330, Part II, line 19). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b9a Form 5330 check here. . . . . G 10a b Amount of credit payment requested (Form 8038-CP, Part III, line 22). . . . 10b Form 8038-CP check here. G Part II Declaration and Signature Authorization of Officer or Person Subject to Tax I am a person subject to tax with respect toUnder penalties of perjury, I declare that I am an officer of the above entity or (name of entity) , (EIN) and that I have examined a copy of the 2021 electronic return and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the electronic return and, if applicable, the consent to electronic funds withdrawal. PIN: check one box only as my signatureI authorize to enter my PIN ERO firm name Enter five numbers, but do not enter all zeros on the tax year 2021 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen. As an officer or person subject to tax with respect to the entity, I will enter my PIN as my signature on the tax year 2021 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return's disclosure consent screen. DateSignature of officer or person subject to tax G G Part III Certification and Authentication ERO's EFIN/PIN. Enter your six-digit electronic filing identification number (EFIN) followed by your five-digit self-selected PIN. Do not enter all zeros I certify that the above numeric entry is my PIN, which is my signature on the 2021 electronically filed return indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. ERO's signature Date G G ERO Must Retain This Form ' See Instructions Do Not Submit This Form to the IRS Unless Requested To Do So TEEA8800L 11/29/21BAA For Privacy and Paperwork Reduction Act Notice, see instructions. Form 8879-TE (2021) 7/01 6/30 2022 FRIENDS OF THE FUTURE 99-0296604 JOHN A.L. DEFRIES PRESIDENT 4,914,086.X X 22336X LINKED ACCOUNTING, LLP 87401057123 BRIAN E VAN CAMP, CPA MTAX OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax 2021 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Open to PublicG Do not enter social security numbers on this form as it may be made public.Department of the Treasury Inspection Internal Revenue Service G Go towww.irs.gov/Form990 for instructions and the latest information. A For the 2021 calendar year, or tax year beginning , 2021, and ending , 20 Employer identification numberC DCheck if applicable:B Address change Telephone numberEName change Initial return Final return/terminated $Amended return Gross receiptsG Is this a group return for subordinates?H(a)Name and address of principal officer:FApplication pending Yes No H(b) Are all subordinates included? Yes No If "No," attach a list. See instructions. H( )Tax-exempt status: 501(c)(3) 501(c) (insert no.) 4947(a)(1) or 527I Group exemption numberJ Website: G H(c) G GForm of organization: Corporation Trust Association Other Year of formation: State of legal domicile:K L M Part I Summary Briefly describe the organization's mission or most significant activities:1 if the organization discontinued its operations or disposed of more than 25% of its net assets.Check this box G2 Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Number of independent voting members of the governing body (Part VI, line 1b). . . . . . . . . . . . . . . . . . . . . . . 4 4 Total number of individuals employed in calendar year 2021 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Total number of volunteers (estimate if necessary). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Total unrelated business revenue from Part VIII, column (C), line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 a 7a Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Prior Year Current Year Contributions and grants (Part VIII, line 1h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Program service revenue (Part VIII, line 2g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . 10 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e). . . . . . . . . . . . . . . . 11 Total revenue ' add lines 8 through 11 (must equal Part VIII, column (A), line 12). . . . . 12 Grants and similar amounts paid (Part IX, column (A), lines 1-3). . . . . . . . . . . . . . . . . . . . . . 13 Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . . 14 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) . . . . . . 15 Professional fundraising fees (Part IX, column (A), line 11e). . . . . . . . . . . . . . . . . . . . . . . . . . 16 a Total fundraising expenses (Part IX, column (D), line 25) Gb Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e). . . . . . . . . . . . . . . . . . . . . . . . . 17 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). . . . . . . . . . . . . 18 Revenue less expenses. Subtract line 18 from line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 End of YearBeginning of Current Year Total assets (Part X, line 16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Net assets or fund balances. Subtract line 21 from line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. A Signature of officer DateSign Here A Type or print name and title Print/Type preparer's name Preparer's signature Date PTIN Check if self-employedPaid GFirm's namePreparer GUse Only Firm's EIN G Firm's address Phone no. May the IRS discuss this return with the preparer shown above? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No TEEA0101L 09/22/21BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2021) 7/01 6/30 2022 FRIENDS OF THE FUTURE P.O. BOX 2655 HONOLULU, HI 96743 99-0296604 808-885-8336 X WWW.FOFHAWAII.ORG 696,485.255,081. 129,117.736,238. 825,602.991,319. 450,178.11,780. 4,463,908.2,928,025. 3,590,212.2,135,448 . 99,058. 873,696.792,577. 4,914,086.2,939,805. 7,554.26. 2,072.2,754. 4,904,460.2,937,025. 0. 0. 80 13 4 4 HI1991X 4,914,086. PRESIDENTJOHN A.L. DEFRIES X X FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAII ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. BRIAN E VAN CAMP, CPA MTAX P00650012 LINKED ACCOUNTING, LLP 46-1211349612 N KAYS DR, STE 150 385-262-2310KAYSVILLE, UT 84037 SAME AS C ABOVE JOHN A.L. DEFRIES BRIAN E VAN CAMP, CPA MTAX Form 990 (2021) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Briefly describe the organization's mission:1 Did the organization undertake any significant program services during the year which were not listed on the prior2 Form 990 or 990-EZ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program services?. . . . 3 Yes No If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 a $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 b $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 c Other program services (Describe on Schedule O.)4 d $ $ $(Expenses including grants of ) (Revenue ) 4e Total program service expenses G Form 990 (2021)TEEA0102L 09/22/21BAA 4,208,102. 5,950. 516,287. 3,685,865. X X 99-0296604FRIENDS OF THE FUTURE X YOUTH PROGRAMS INCLUDE: FOUR (4) ALOHA MAP PROGRAMS WHICH PROVIDED ACADEMIC TUTORING, COLLEGE/CAREER COUNSELING, HANDS ON STEM ACTIVITIES AND FAMILY ENRICHMENT FIELD TRIPS TO 3,500 STUDENTS IN GRADES K-12 IN 13 PUBLIC SCHOOLS ON HAWAII ISLAND. DURING SUMMER 2021, A FEDERAL SUMMER MEALS PROGRAM PROVIDED 3 MEALS/DAY 7 DAYS/WEEK FOR 7 WEEKS TO 4,000 STUDENTS ON HAWAII ISLAND. ECE CAREER PATHWAYS OFFERED 20 HIGH SCHOOL RISING SENIORS AND SENIORS OPPORTUNITIES TO RECEIVE EARLY COLLEGE CREDIT IN THE EARLY CHILDHOOD EDUCATION CAREER PATHWAY. HOKUPAA PROVIDED 25 HIGH SCHOOL SOPHOMORES, JUNIORS AND SENIORS SEMESTER-LONG INTERNSHIP OPPORTUNITIES TO GAIN REAL LIFE WORK EXPERIENCE. NO KE OLA PONO PROVIDED 1-DAY FIELD GAMES ACTIVITIES AT SIX (7) ELEMENTARY PUBLIC SCHOOLS SERVING 700 STUDENTS. CULTURAL PROGRAMS INCLUDE: NA HAUMANA O PAPA AUWAE, 25 CULTURAL STUDENTS CONTINUED STEWARDSHIP OF A SECTION OF LAPAKAHI STATE PARK. DUE TO CONTINUING COVID-RELATED RESTRICTIONS ON LARGE IN PERSON GATHERINGS, HUI KUAPA OFFERED MONTHLY VIDEO CONFERENCE CULTURAL EVENTS FEATURING HAWAIIAN LANGUAGE, DANCE AND MUSIC. SEE SCHEDULE O SEE SCHEDULE O Form 990 (2021) Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete1 Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. . . . . . . . . . . . . . . . . . . . . . . 2 2 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates3 for public office? If 'Yes,' complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If 'Yes,' complete Schedule C, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,5 assessments, or similar amounts as defined in Revenue Procedure 98-19? If 'Yes,' complete Schedule C, Part III. . . . . . . 5 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right6 to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization receive or hold a conservation easement, including easements to preserve open space, the7 environment, historic land areas, or historic structures? If 'Yes,' complete Schedule D, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . 7 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,'8 complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian9 for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes,' complete Schedule D, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Did the organization, directly or through a related organization, hold assets in donor-restricted endowments10 or in quasi endowments? If 'Yes,' complete Schedule D, Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX,11 or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If 'Yes,' complete Schedulea D, Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a Did the organization report an amount for investments ' other securities in Part X, line 12, that is 5% or more of its totalb assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b Did the organization report an amount for investments ' program related in Part X, line 13, that is 5% or more of its totalc assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11c Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reportedd in Part X, line 16? If 'Yes,' complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11d Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X. . . . . . e 11e Did the organization's separate or consolidated financial statements for the tax year include a footnote that addressesf the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X. . . . 11f Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete12 a Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' andb if the organization answered 'No' to line 12a, then completing Schedule D, Parts XI and XII is optional. . . . . . . . . . . . . . . . . 12b Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E. . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization maintain an office, employees, or agents outside of the United States?. . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,b business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any15 foreign organization? If 'Yes,' complete Schedule F, Parts II and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to16 or for foreign individuals? If 'Yes,' complete Schedule F, Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,17 column (A), lines 6 and 11e? If 'Yes,' complete Schedule G, Part I. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,18 lines 1c and 8a? If 'Yes,' complete Schedule G, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,'19 complete Schedule G, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20a20a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . . b 20b Did the organization report more than $5,000 of grants or other assistance to any domestic organization or21 domestic government on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts I and II. . . . . . . . . . . . . . . . . . . . . . 21 TEEA0103L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Form 990 (2021) Page 4 Part IV Checklist of Required Schedules (continued) Yes No Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX,22 column (A), line 2? If 'Yes,' complete Schedule I, Parts I and III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current23 and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete Schedule J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of24 a the last day of the year, that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and complete Schedule K. If 'No, 'go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?. . . . . . . . . . . . . . . . . . b 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defeasec any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24c Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?. . . . . . . . . . . . . . . . . d 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit 25atransaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, andb that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or26 former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If 'Yes,' complete Schedule L, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these 27persons? If 'Yes,' complete Schedule L, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV,28 instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? Ifa 28a'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If 'Yes,' complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . b 28b A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If Yes,'c complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M. . . . . . . . . . . . . . 29 29 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation30 contributions? If 'Yes,' complete Schedule M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I. . . . . . . 31 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete32 Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections33 301.7701-2 and 301.7701-3? If 'Yes,' complete Schedule R, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Part II, III, or IV,34 and Part V, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 a 35a If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlledb entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related 36organization? If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is37 treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . 37 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?38 Note: All Form 990 filers are required to complete Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . 1 a 1a Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable. . . . . . . . . . . b 1b Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gamingc (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c TEEA0104L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X 67 0 X Form 990 (2021) Page 5 Part V Statements Regarding Other IRS Filings and Tax Compliance (continued) Yes No Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-2 a ments, filed for the calendar year ending with or within the year covered by this return. . . . . 2a If at least one is reported on line 2a, did the organization file all required federal employment tax returns?. . . . . . . . . . . . . b 2b Note: If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions. Did the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . . . . . . 3 a 3a If 'Yes,' has it filed a Form 990-T for this year? If 'No' to line 3b, provide an explanation on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a4 a financial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . . . . . . . 4a If 'Yes,' enter the name of the foreign countryGb See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . 5 a 5a Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?. . . . . . . . . . . . b 5b If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 5c Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization6 a solicit any contributions that were not tax deductible as charitable contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts wereb not tax deductible?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods anda services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a If 'Yes,' did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to filec 7cForm 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' indicate the number of Forms 8282 filed during the year. . . . . . . . . . . . . . . . . . . . . . . . . . d 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?. . . . . . . . . . e 7e Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . . . . . . . . . . . . . f 7f If the organization received a contribution of qualified intellectual property, did the organization file Form 8899g as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7g If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file ah 7hForm 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?. . . . . . . . . . . . . . . . . . . . . . b 9b 10 Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12. . . . . . . . . . . . . . . . . . . . . . a 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities. . . . . b 10b 11 Section 501(c)(12) organizations. Enter: Gross income from members or shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 11a Gross income from other sources. (Do not net amounts due or paid to other sourcesb against amounts due or received from them.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year. . . . . . . b 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 13a Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states inb which the organization is licensed to issue qualified health plans. . . . . . . . . . . . . . . . . . . . . . . . . . 13b Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 13c Did the organization receive any payments for indoor tanning services during the tax year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a If 'Yes,' has it filed a Form 720 to report these payments? If 'No,' provide an explanation on Schedule O. . . . . . . . . . . . . . . b 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or 15excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' see the instructions and file Form 4720, Schedule N. 16Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . 16 If 'Yes,' complete Form 4720, Schedule O. 17 Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any 17activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' complete Form 6069. TEEA0105L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X 13 X X X Form 990 (2021) Page 6 Part VI Governance, Management, and Disclosure. For each 'Yes' response to lines 2 through 7b below, and for a 'No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Governing Body and Management Yes No Enter the number of voting members of the governing body at the end of the tax year. . . . . . 1 a 1a If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Enter the number of voting members included on line 1a, above, who are independent. . . . . b 1b Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other2 officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Did the organization delegate control over management duties customarily performed by or under the direct supervision3 of officers, directors, trustees, or key employees to a management company or other person?. . . . . . . . . . . . . . . . . . . . . . . . . 3 Did the organization make any significant changes to its governing documents4 since the prior Form 990 was filed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Did the organization become aware during the year of a significant diversion of the organization's assets?. . . . . . . . . . . . . . 55 Did the organization have members or stockholders?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more7 a members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Are any governance decisions of the organization reserved to (or subject to approval by) members,b stockholders, or persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by8 the following: The governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 8a Each committee with authority to act on behalf of the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 8b Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the9 organization's mailing address? If 'Yes,' provide the names and addresses on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes No Did the organization have local chapters, branches, or affiliates?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 a 10a If 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure theirb operations are consistent with the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?. . . . . . . . . . . . . . . . . . . . . . 11 a 11a Describe on Schedule O the process, if any, used by the organization to review this Form 990.b Did the organization have a written conflict of interest policy? If 'No,' go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 a 12a Were officers, directors, or trustees, and key employees required to disclose annually interests that could give riseb to conflicts?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe onc Schedule O how this was done. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12c Did the organization have a written whistleblower policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization have a written document retention and destruction policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 Did the process for determining compensation of the following persons include a review and approval by independent15 persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 15a Other officers or key employees of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 15b If 'Yes' to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a16 a taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16a If 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate itsb participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b Section C. Disclosure List the states with which a copy of this Form 990 is required to be filed G17 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (Section 501(c)(3)s only)18 available for public inspection. Indicate how you made these available. Check all that apply. Other (explain on Schedule O)Own website Another's website Upon request Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to19 the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records G20 TEEA0106L 09/22/21BAA Form 990 (2021) 99-0296604FRIENDS OF THE FUTURE SUSAN MADDOX 64-1032 MAMALAHOA HIGHWAY #311 KAMUELA HI 96743 808-885-8336 X X X X X X X X X X X X X X X X X X X X X 4 4 X HI SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O Form 990 (2021) Page 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O contains a response or note to any line in this Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ? List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ? List all of the organization's current key employees, if any. See the instructions for definition of 'key employee.' ? List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. ? List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ? List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) Position (do not check more(A) (D) (E) (F) (B) than one box, unless person Reportable ReportableName and title Average is both an officer and a Estimated amount compensation from compensation fromhours director/trustee) of other the organization related organizationsper compensation from (W-2/1099- (W-2/1099-week the organization MISC/1099-NEC) MISC/1099-NEC)(list any and related hours for organizations related organizations below dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) TEEA0107L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X LILINOI GRACE 35 PROJECT DIRECTOR 0 X 251,624. 0. 18,483. JOHN A.L. DEFRIES 2.5 PRESIDENT 0 X X 0. 0. 0. MARK MCGUFFIE 2.5 VICE PRESIDENT 0 X X 0. 0. 0. GEORGINE BUSCH 4 TREASURER 0 X X 0. 0. 0. SHARON L. SAKAI 3.5 SECRETARY 0 X X 0. 0. 0. Form 990 (2021) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (B) (C) Position (D) (E) (F)Average (do not check more than one(A) hours box, unless person is both an Reportable ReportableName and title Estimated amount per officer and a director/trustee) compensation from compensation from of otherweek the organization related organizations compensation from(list any (W-2/1099- (W-2/1099the organizationhours MISC/1099-NEC) MISC/1099-NEC) and relatedfor organizationsrelated organiza - tions below dotted line) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) G1 b Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gc Total from continuation sheets to Part VII, Section A. . . . . . . . . . . . . . . . . . . . . . . Gd Total (add lines 1b and 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation2 from the organization G Yes No 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee 3on line 1a? If 'Yes,' complete Schedule J for such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If 'Yes,' complete Schedule J for 4such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual 5for services rendered to the organization? If 'Yes,' complete Schedule J for such person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (B) (C) Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than2 G$100,000 of compensation from the organization TEEA0108L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 0 X X X 1 18,483.0.251,624. 18,483.0.251,624. 0.0.0. Form 990 (2021) Page 9 Part VIII Statement of Revenue Check if Schedule O contains a response or note to any line in this Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt business excluded from tax function revenue under sections revenue 512-514 Federated campaigns. . . . . . . . . . 1 a 1a Membership dues. . . . . . . . . . . . . b 1b Fundraising events. . . . . . . . . . . . c 1c Related organizations . . . . . . . . . d 1d Government grants (contributions). . . . . e 1e All other contributions, gifts, grants, andf similar amounts not included above. . . . 1f Noncash contributions included ing 1glines 1a-1f . . . . . . . . . . . . . . . . . . . . . . Gh Total. Add lines 1a-1f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code 2a b c d e All other program service revenue. . . . f Gg Total. Add lines 2a-2f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (including dividends, interest, and3 Gother similar amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GIncome from investment of tax-exempt bond proceeds4 GRoyalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 (i) Real (ii) Personal Gross rents . . . . . . . . 6 a 6a Less: rental expensesb 6b Rental income or (loss)c 6c GNet rental income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . d (i) Securities (ii) OtherGross amount from7 a sales of assets 7aother than inventory Less: cost or other basisb 7band sales expenses Gain or (loss). . . . . . . c 7c Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gd Gross income from fundraising events8 a (not including $ of contributions reported on line 1c). See Part IV, line 18. . . . . . . . . . . . . 8a Less: direct expenses. . . . . . b 8b GNet income or (loss) from fundraising events . . . . . . . . . . c Gross income from gaming activities.9 a See Part IV, line 19. . . . . . . . . . . . . 9a Less: direct expenses. . . . . . b 9b GNet income or (loss) from gaming activities . . . . . . . . . . . c Gross sales of inventory, less. . . . . 10 a returns and allowances. . . . . . . . . . 10a Less: cost of goods sold. . . . b 10b GNet income or (loss) from sales of inventory . . . . . . . . . . c Business Code 11a b c All other revenue. . . . . . . . . . . . . . . . . . . d Ge Total. Add lines 11a-11d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . G12 Total revenue. See instructions. . . . . . . . . . . . . . . . . . . . . . TEEA0109L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 3,814,225. 1,090,235. 125. 4,904,460. 900099 1,729. 1,729. 900099 343. 343. 2,072. 54. 54. 7,500. 7,500. 4,914,086. 2,072. 0. 7,554. MISCELLANEOUS REVENUE PROGRAM SERVICE FEES 7,500. 7,500. Form 990 (2021) Page 10 Part IX Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D)Do not include amounts reported on lines Total expenses Management and Program service Fundraising6b, 7b, 8b, 9b, and 10b of Part VIII. general expensesexpenses expenses Grants and other assistance to domestic1 organizations and domestic governments. See Part IV, line 21. . . . . . . . . . . . . . . . . . . . . . . . Grants and other assistance to domestic2 individuals. See Part IV, line 22. . . . . . . . . . . . . Grants and other assistance to foreign3 organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 Benefits paid to or for members. . . . . . . . . . . . . 4 Compensation of current officers, directors,5 trustees, and key employees. . . . . . . . . . . . . . . . Compensation not included above to6 disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). . . . . . . . . . . . . . . . . . . . Other salaries and wages. . . . . . . . . . . . . . . . . . . 7 Pension plan accruals and contributions8 (include section 401(k) and 403(b) employer contributions) . . . . . . . . . . . . . . . . . . . . Other employee benefits . . . . . . . . . . . . . . . . . . . 9 Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Fees for services (nonemployees):11 Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a Legal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Lobbying. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Professional fundraising services. See Part IV, line 17. . . e Investment management fees. . . . . . . . . . . . . . . f g Other. (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Schedule O.). . . . . Advertising and promotion. . . . . . . . . . . . . . . . . . 12 Office expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Information technology. . . . . . . . . . . . . . . . . . . . . 14 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Occupancy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Payments of travel or entertainment18 expenses for any federal, state, or local public officials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conferences, conventions, and meetings. . . . 19 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Payments to affiliates. . . . . . . . . . . . . . . . . . . . . . 21 Depreciation, depletion, and amortization. . . . 22 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other expenses. Itemize expenses not24 covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.). . . . . . . . . . . . . . . . . . a b c d All other expenses. . . . . . . . . . . . . . . . . . . . . . . . . e 25 Total functional expenses. Add lines 1 through 24e. . . . 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. if followingCheck here G SOP 98-2 (ASC 958-720). . . . . . . . . . . . . . . . . . . BAA Form 990 (2021) TEEA0110L 09/22/21 FRIENDS OF THE FUTURE 99-0296604 X 251,624. 202,575. 32,909. 16,140. 0. 0. 0. 0. 351,568. 283,037. 45,981. 22,550. 270,504. 199,820. 28,102. 42,582. 1,189,414. 1,185,324. 4,090. 217,287. 177,584. 25,501. 14,202. 73,990. 73,990. 31,126. 30,679. 422. 25. 735. 735. 1,115. 1,335. -220. 15,637. 6,263. 9,374. 1,737,058. 1,731,581. 5,268. 209. 181,141. 181,141. 47,271. 43,506. 2,517. 1,248. 40,275. 40,187. 44. 44. 55,163. 51,080. 2,025. 2,058. 4,463,908. 4,208,102. 156,748. 99,058. SUPPLIES LICENSES DUES & SUBSCRIPTIONS EQUIPMENT LEASE SCH O Form 990 (2021) Page 11 Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) Beginning of year End of year Cash ' non-interest-bearing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Savings and temporary cash investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Pledges and grants receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Accounts receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Loans and other receivables from any current or former officer, director,5 trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 5 Loans and other receivables from other disqualified persons (as defined under6 6section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Inventories for sale or use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Prepaid expenses and deferred charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Land, buildings, and equipment: cost or other basis.10 a Complete Part VI of Schedule D. . . . . . . . . . . . . . . . . . . . 10a Less: accumulated depreciation. . . . . . . . . . . . . . . . . . . . b 10b 10c 11Investments ' publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12Investments ' other securities. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13Investments ' program-related. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 1616 Total assets. Add lines 1 through 15 (must equal line 33). . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17 Grants payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Deferred revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 19 Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 Escrow or custodial account liability. Complete Part IV of Schedule D. . . . . . . . . . . 21 21 Loans and other payables to any current or former officer, director, trustee,22 key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 22 Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . 23 23 Unsecured notes and loans payable to unrelated third parties. . . . . . . . . . . . . . . . . . . 24 24 Other liabilities (including federal income tax, payables to related third parties,25 and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 25 26 Total liabilities. Add lines 17 through 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Organizations that follow FASB ASC 958, check here G and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 27 Net assets with donor restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28 Organizations that do not follow FASB ASC 958, check here G and complete lines 29 through 33. Capital stock or trust principal, or current funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 29 Paid-in or capital surplus, or land, building, or equipment fund. . . . . . . . . . . . . . . . . . 30 30 Retained earnings, endowment, accumulated income, or other funds. . . . . . . . . . . . 31 31 Total net assets or fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 32 Total liabilities and net assets/fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 33 TEEA0111L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 861,823. 752,251. 113,001. 53,802. 2,983. 10,549. 7,617. 234,489. 229,435. 5,054. 5,946. 3,895. 991,319. 825,602. 363,568. 119,329. 172,319. 9,788. 198,300. 2,051. 736,238. 129,117. X -49,225. 255,081. 745,710. 255,081. 696,485. 991,319. 825,602. Form 990 (2021) Page 12 Part XI Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenue (must equal Part VIII, column (A), line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Total expenses (must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)). . . . . . . . . . . . . . . . . . 4 4 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Donated services and use of facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Other changes in net assets or fund balances (explain on Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32,10 column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Part XII Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Accounting method used to prepare the Form 990: Cash Accrual Other1 If the organization changed its method of accounting from a prior year or checked 'Other,' explain on Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . 2 a 2a If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . 2c If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single3 a Audit Act and OMB Circular A-133?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required auditb or audits, explain why on Schedule O and describe any steps taken to undergo such audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b TEEA0112L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 4,914,086. 4,463,908. 450,178. 255,081. -8,774. 0. 696,485. X X X X X OMB No. 1545-0047Public Charity Status and Public Support SCHEDULE A 2021 Complete if the organization is a section 501(c)(3) organization or a section(Form 990) 4947(a)(1) nonexempt charitable trust. G Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Inspection G Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Name of the organization Employer identification number Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college9 or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10 An organization that normally receives (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f Provide the following information about the supported organization(s).g (v) Amount of monetary(i) Name of supported organization (vi) Amount of other (iii) Type of organization(ii) EIN (iv) Is the (described on lines 1-10 organization listed support (see instructions) support (see instructions) above (see instructions)) in your governing document? Yes No (A) (B) (C) (D) (E) Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2021 TEEA0401L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 X Schedule A (Form 990) 2021 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total beginning in) G Gifts, grants, contributions, and1 membership fees received. (Do not include any 'unusual grants.'). . . . . . . . Tax revenues levied for the2 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . The value of services or3 facilities furnished by a governmental unit to the organization without charge. . . . 4 Total. Add lines 1 through 3. . . The portion of total5 contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f). . . 6 Public support. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . Section B. Total Support Calendar year (or fiscal year (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total beginning in) G Amounts from line 4 . . . . . . . . . . 7 Gross income from interest,8 dividends, payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . Net income from unrelated9 business activities, whether or not the business is regularly carried on. . . . . . . . . . . . . . . . . . . . Other income. Do not include10 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 11 Total support. Add lines 7 through 10. . . . . . . . . . . . . . . . . . . . Gross receipts from related activities, etc. (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 13 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage for 2021 (line 6, column (f), divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 % Public support percentage from 2020 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %15 15 16a 33-1/3% support test'2021. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box Gand stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33-1/3% support test'2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box Gand stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a 10%-facts-and-circumstances test'2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how Gthe organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . b 10%-facts-and-circumsta nces test'2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the Gorganization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . 18 G Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . . BAA Schedule A (Form 990) 2021 TEEA0402L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 3 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support (c) 2019Calendar year (or fiscal year beginning in) G (a) 2017 (b) 2018 (d) 2020 (e) 2021 (f) Total Gifts, grants, contributions,1 and membership fees received. (Do not include any 'unusual grants.'). . . . . . . . . Gross receipts from admissions,2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose. . . . . . . . . . . Gross receipts from activities3 that are not an unrelated trade or business under section 513. Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . . . . The value of services or5 facilities furnished by a governmental unit to the organization without charge. . . . 6 Total. Add lines 1 through 5 . . . Amounts included on lines 1,7 a 2, and 3 received from disqualified persons. . . . . . . . . . . Amounts included on lines 2b and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. . . . . . . . . . . . . . . . . . . Add lines 7a and 7b. . . . . . . . . . . c 8 Public support. (Subtract line 7c from line 6.). . . . . . . . . . . . . . . Section B. Total Support (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) TotalCalendar year (or fiscal year beginning in) G Amounts from line 6 . . . . . . . . . . 9 Gross income from interest, dividends,10 a payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . . . . Unrelated business taxableb income (less section 511 taxes) from businesses acquired after June 30, 1975. . . Add lines 10a and 10b. . . . . . . . . c Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on. . . . . . . . . . . . . . . Other income. Do not include12 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 13 Total support. (Add Iines 9, 10c, 11, and 12.). . . . . . . . . . . . . . 14 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage %Public support percentage for 2021 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 %Public support percentage from 2020 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 Section D. Computation of Investment Income Percentage %17 Investment income percentage for 2021 (line 10c, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . 17 %18 Investment income percentage from 2020 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19a 33-1/3% support tests'2021. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 Gis not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . b 33-1/3% support tests'2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and Gline 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . 20 G Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . TEEA0403L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 2,042,553. 2,747,974. 2,657,924. 2,940,029. 4,904,460. 15,292,940. 31,209. 68,125. 10,145. 2,754. 2,072. 114,305. 0. 0. 0. 2,073,762. 2,816,099. 2,668,069. 2,942,783. 4,906,532. 15,407,245. 8,500. 9,500. 14,500. 18,500. 26,000. 77,000. 0. 0. 0. 0. 0. 0. 8,500. 9,500. 14,500. 18,500. 26,000. 77,000. 15,330,245. 2,073,762. 2,816,099. 2,668,069. 2,942,783. 4,906,532. 15,407,245. 148. 109. 246. 26. 54. 583. 0. 148. 109. 246. 26. 54. 583. 0. 1,965. 1,821. 11,885. 7,500. 23,171. 2,075,875. 2,818,029. 2,680,200. 2,942,809. 4,914,086. 15,430,999. 99.35 99.35 0.00 0.01 X SEE PART VI Schedule A (Form 990) 2021 Page 4 Part IV Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No Are all of the organization's supported organizations listed by name in the organization's governing documents?1 If 'No,' describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 Did the organization have any supported organization that does not have an IRS determination of status under section2 509(a)(1) or (2)? If 'Yes,' explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer lines 3b3a and 3c below. 3a Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andb satisfied the public support tests under section 509(a)(2)? If 'Yes,' describe in Part VI when and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use. 3c Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' anda4 if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. 4a Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supportedb organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b Did the organization support any foreign supported organization that does not have an IRS determination underc sections 501(c)(3) and 509(a)(1) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c Did the organization add, substitute, or remove any supported organizations during the tax year? If 'Yes,' answer lines5a 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was a5accomplished (such as by amendment to the organizing document) . Type I or Type II only. Was any added or substituted supported organization part of a class already designated in theb organization's organizing document? b 5 c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of 6the filing organization's supported organizations? If 'Yes,' provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor7 (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990). 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If 'Yes,'8 complete Part I of Schedule L (Form 990). 8 Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons,9a as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If 'Yes,' provide detail in Part VI. 9a Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which theb supporting organization had an interest? If 'Yes,' provide detail in Part VI. 9b Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from,c assets in which the supporting organization also had an interest? If 'Yes,' provide detail in Part VI. 9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding10 a certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If 'Yes,' answer line 10b below. 10a Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determineb whether the organization had excess business holdings.) 10b TEEA0404L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 5 Supporting Organizations (continued)Part IV Yes No Has the organization accepted a gift or contribution from any of the following persons?11 a A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? 11a A family member of a person described on line 11a above?b 11b c 11c A 35% controlled entity of a person described on line 11a or 11b above? If 'Yes' to line 11a, 11b, or 11c, provide detail inPart VI. Section B. Type I Supporting Organizations Yes No Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one1 or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? If 'No,' describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers 1during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If 'Yes,' explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the 2supporting organization. Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If 'No,' describe in Part VI how control or management of the 1supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the 1organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported2 organization(s) or (ii) serving on the governing body of a supported organization? If 'No,' explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 2 3 By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played 3in this regard. Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). The organization satisfied the Activities Test. Complete line 2 below.a The organization is the parent of each of its supported organizations. Complete line 3 below.b The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).c 2 Activities Test. Answer lines 2a and 2b below. Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If 'Yes,' then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted 2asubstantially all of its activities. b Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If 'Yes,' explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities 2bbut for the organization's involvement. Parent of Supported Organizations. Answer lines 3a and 3b below.3 Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofa each of the supported organizations? If 'Yes' or 'No,' provide details in Part VI. 3a Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of itsb supported organizations? If 'Yes,' describe in Part VI the role played by the organization in this regard. 3b TEEA0405L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting OrganizationsPart V 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year(A) Prior YearSection A ' Adjusted Net Income (optional) 1 1 Net short-term capital gain 2 2 Recoveries of prior-year distributions 3 3 Other gross income (see instructions) 4 4 Add lines 1 through 3. 5 5 Depreciation and depletion 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for 6production of income (see instructions) 7 7 Other expenses (see instructions) 8 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) (B) Current Year(A) Prior YearSection B ' Minimum Asset Amount (optional) 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a 1a Average monthly value of securities b 1b Average monthly cash balances c Fair market value of other non-exempt-use assets 1c d 1d Total (add lines 1a, 1b, and 1c) e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 2 Acquisition indebtedness applicable to non-exempt-use assets 3 3 Subtract line 2 from line 1d. 4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, 4see instructions). 5 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 6 6 Multiply line 5 by 0.035. 7 7 Recoveries of prior-year distributions 8 8 Minimum Asset Amount (add line 7 to line 6) Current YearSection C ' Distributable Amount 1 1 Adjusted net income for prior year (from Section A, line 8, column A) 2 2 Enter 0.85 of line 1. 3 3 Minimum asset amount for prior year (from Section B, line 8, column A) 4 4 Enter greater of line 2 or line 3. 5 5 Income tax imposed in prior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency 6temporary reduction (see instructions). 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). BAA Schedule A (Form 990) 2021 TEEA0406L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Current YearSection D ' Distributions 1 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, 2in excess of income from activity 3 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 4 Amounts paid to acquire exempt-use assets 5 5 Qualified set-aside amounts (prior IRS approval required ' provide details in Part VI) 6 6 Other distributions (describe in Part VI). See instructions. 7 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details 8in Part VI). See instructions. 9 9 Distributable amount for 2021 from Section C, line 6 10 10 Line 8 amount divided by line 9 amount (i) (ii) (iii) Excess Underdistributions DistributableSection E ' Distribution Allocations (see instructions) Distributions Pre-2021 Amount for 2021 1 Distributable amount for 2021 from Section C, line 6 2 Underdistributions, if any, for years prior to 2021 (reasonable cause required ' explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2021 a From 2016. . . . . . . . . . . . . . . . b From 2017. . . . . . . . . . . . . . . . c From 2018. . . . . . . . . . . . . . . . d From 2019. . . . . . . . . . . . . . . . e From 2020. . . . . . . . . . . . . . . . f Total of lines 3a through 3e g Applied to underdistributions of prior years h Applied to 2021 distributable amount i Carryover from 2016 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. 4 Distributions for 2021 from Section D, line 7: $ a Applied to underdistributions of prior years b Applied to 2021 distributable amount Remainder. Subtract lines 4a and 4b from line 4.c 5 Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2022. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2017. . . . . . . b Excess from 2018. . . . . . . c Excess from 2019. . . . . . . d Excess from 2020. . . . . . . e Excess from 2021. . . . . . . BAA Schedule A (Form 990) 2021 TEEA0407L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 8 Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) BAA Schedule A (Form 990) 2021 TEEA0408L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 PART III, LINE 12 - OTHER INCOME NATURE AND SOURCE 2021 2020 2019 2018 2017 OTHER INCOME $ 7,500. $ 11,885. $ 1,821. $ 1,965. TOTAL $ 7,500. $ 0. $ 11,885. $ 1,821. $ 1,965. OMB No. 1545-0047Schedule B Schedule of Contributors(Form 990) 2021G Attach to Form 990 or Form 990-PF. Department of the Treasury Internal Revenue Service G Go towww.irs.gov/Form990 for the latest information. Name of the organization Employer identification number Organization type (check one): Filers of: Section: Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions. Special Rules For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering 'N/A' in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions $totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it must answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). Schedule B (Form 990) (2021)BAA For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. TEEA0701L 10/06/21 FRIENDS OF THE FUTURE 99-0296604 X 3 X Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 1 4 FRIENDS OF THE FUTURE 99-0296604 X1 DANIEL & ANNA AKAKA 73-4397 PAIAHA STREET 7,500. KAILUA KONA, HI 96740 X2 EARL & DORIS BAKKEN FOUNDATION 90 SOUTH 7TH STREET, SUITE 510 100,000. MINNEAPOLIS, MN 55402 X3 GEORGINE BUSCH 73-4615 OLD GOVERNMENT ROAD 26,000. KAILUA KONA, HI 96740 X4 HAWAII COMMUNITY FOUNDATION 827 FORT STREET 36,000. HONOLULU, HI 96813 X5 HAUOLI MAU LOA FOUNDATION 701 BISHOP STREET 95,661. HONOLULU, HI 96813 X6 KAMEHAMEHA SCHOOLS 567 SOUTH KING STREET 140,000. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 2 4 FRIENDS OF THE FUTURE 99-0296604 X7 KIRK-LANDRY FUND/SCHWAB CHARITABLE PO BOX 628298 5,000. ORLANDO, FL 32862 X8 KOSASA FOUNDATION 766 POHUKAINA STREET 50,000. HONOLULU, HI 96813 X9 O'NEILL FAMILY FOUNDATION, WILLIAM 425 LITERARY ROAD 150,000. CLEVELAND, OH 44113 X10 POHA FUND / GATES FAMILY FOUNDATION 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X11 PROFESSIONAL & TECHNICAL SERVICES, 912 EAST 15TH SUITE #200 5,000. ANCHORAGE, AK 99501 X12 WASHINGTON TRUST BANK 601 UNION STREET #4747 7,500. SEATTLE, WA 98101 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 3 4 FRIENDS OF THE FUTURE 99-0296604 X13 THE HARRY & JEANETTE WEINBERG FOUND 3660 WAIALAE AVENUE, SUITE 400 100,000. HONOLULU, HI 96816 X14 WHH FOUNDATION 1080 AVONDALE ROAD 5,000. SAN MARINO, CA 91108 X15 ATHERON FAMILY FOUNDATION 827 FORT STREET MALL 30,000. HONOLULU, HI 96813 X16 BLUEPRINT FOR CHANGE PO BOX 4560 142,707. HONOLULU, HI 96813 X17 HAWAII COUNTY 101 PAUAHI STREET 5,000. HILO, HI 96720 X18 DEPARTMENT OF EDUCATION - HI 650 IWILEI 270 962,467. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 4 4 FRIENDS OF THE FUTURE 99-0296604 X19 HA OLA O WAIPIO VALLEY PO BOX 741 130,949. HONOKAA, HI 96727 X20 DEPARTMENT OF HUMAN SERVICES 1010 BISHOP STREET #206 196,761. HONOLULU, HI 96813 X21 DEPARTMENT OF EDUCATION - U.S. 400 MARYLAND AVENUE, SW 2,232,382. WASHINGTON, DC 20202 Page 3Schedule B (Form 990) (2021) Name of organization Employer identification number Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ TEEA0703L 10/06/21BAA Schedule B (Form 990) (2021) 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A Schedule B (Form 990) (2021) Page 4 Name of organization Employer identification number Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., Gcontributions of $1,000 or less for the year. (Enter this information once. See instructions.). . . . . . . . . . . . . $ Use duplicate copies of Part III if additional space is needed. (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee TEEA0704L 10/06/21 Schedule B (Form 990) (2021)BAA 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A N/A OMB No. 1545-0047Supplemental Financial StatementsSCHEDULE D (Form 990) G Complete if the organization answered 'Yes' on Form 990, 2021 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. G Attach to Form 990. Open to PublicDepartment of the Treasury G Go to www.irs.gov/Form990for instructions and the latest information.Internal Revenue Service Inspection Name of the organization Employer identification number Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Part I Complete if the organization answered 'Yes' on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts Total number at end of year. . . . . . . . . . . . . . . . 1 Aggregate value of contributions to (during year). . . . . . . 2 Aggregate value of grants from (during year). . . . . . . . . . 3 Aggregate value at end of year . . . . . . . . . . . . . 4 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds Yes Noare the organization's property, subject to the organization's exclusive legal control? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring Yes Noimpermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Conservation Easements. Complete if the organization answered 'Yes' on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply).1 Preservation of land for public use (for example, recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year Total number of conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Total acreage restricted by conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b Number of conservation easements on a certified historic structure included in (a). . . . . . . . . . . . . c 2c d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic 2dstructure listed in the National Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the3 tax year G 4 Number of states where property subject to conservation easement is located G Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations,5 Yes Noand enforcement of the conservation easements it holds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year6 G Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year7 G$ 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) Yes Noand section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.Part III Complete if the organization answered 'Yes' on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: $GRevenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) $GAssets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: $GRevenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a $GAssets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b TEEA3301L 08/30/21BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2021 99-0296604 FRIENDS OF THE FUTURE Schedule D (Form 990) 2021 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)Part III 3 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): Public exhibition Loan or exchange programa d Scholarly research Otherb e Preservation for future generationsc 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets Yes Noto be sold to raise funds rather than to be maintained as part of the organization's collection? . . . . . . . . . . . . . . . . . . . . Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' on Form 990, Part IV,Part IV line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included Yes Noon Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' explain the arrangement in Part XIII and complete the following table:b Amount Beginning balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 1c Additions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 1d Distributions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e 1e Ending balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f 1f Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?. . . . . 2 a Yes No If 'Yes,' explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII. . . . . . . . . . . . . . . . . . . . . b Part V Endowment Funds. Complete if the organization answered 'Yes' on Form 990, Part IV, line 10. (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back Beginning of year balance. . . . . . 1 a Contributions. . . . . . . . . . . . . . . . . . b c Net investment earnings, gains, and losses. . . . . . . . . . . . . . . . . . . . . Grants or scholarships . . . . . . . . . d e Other expenditures for facilities and programs. . . . . . . . . . . . . . . . . . Administrative expenses. . . . . . . . f End of year balance. . . . . . . . . . . . g Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:2 %Board designated or quasi-endowment Ga %Permanent endowment Gb %Term endowment Gc The percentages on lines 2a, 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the Yes Noorganization by: Unrelated organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) 3a(i) Related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 3a(ii) If 'Yes' on line 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b Describe in Part XIII the intended uses of the organization's endowment funds.4 Part VI Land, Buildings, and Equipment. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (d) Book value (a) Cost or other basis (b) Cost or other (c) Accumulated (investment) basis (other) depreciation Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Leasehold improvements. . . . . . . . . . . . . . . . . . . c Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e GTotal. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.). . . . . . . . . . . . . . . . . . . . . Schedule D (Form 990) 2021BAA TEEA3302L 08/30/21 FRIENDS OF THE FUTURE 99-0296604 12,790. 12,790. 0. 205,369. 200,315. 5,054. 16,330. 16,330. 0. 5,054. Schedule D (Form 990) 2021 Page 3 Part VII Investments ' Other Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (b) Book value(a) Description of security or category (including name of security) (c) Method of valuation: Cost or end-of-year market value (1) Financial derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Closely held equity interests. . . . . . . . . . . . . . . . . . . . . . . . . (3) Other (A) (B) (C) (D) (E) (F) (G) (H) (I) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 12.). . . Investments ' Program Related.Part VIII Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 13.). . . Other Assets.Part IX Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 15.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Liabilities.Part X Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value1. (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 25.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TEEA3303L 08/30/21BAA Schedule D (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE N/A N/A N/A XSEE PART XIII Schedule D (Form 990) 2021 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part VIII, line 12:2 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a b Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Recoveries of prior year grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 2c d Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Amounts included on Form 990, Part VIII, line 12, but not on line 1:4 Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . a 4a Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.). . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part IX, line 25:2 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Prior year adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b c Other losses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . 4a b Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Supplemental Information.Part XIII Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. BAA Schedule D (Form 990) 2021 TEEA3304L 08/30/21 FRIENDS OF THE FUTURE 99-0296604 N/A N/A PART X - FASB ASC 740 FOOTNOTE AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN, INCLUDING THE ORGANIZATION’S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF Schedule D (Form 990) 2021 Page 5 Supplemental Information (continued)Part XIII TEEA3305L 08/30/21BAA Schedule D (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE PART X - FASB ASC 740 FOOTNOTE (CONTINUED) THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF JUNE 30, 2022. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. OMB No. 1545-0047Compensation InformationSCHEDULE J (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2021 G Complete if the organization answered 'Yes' on Form 990, Part IV, line 23. G Attach to Form 990. Open to PublicDepartment of the Treasury InspectionInternal Revenue Service G Go to www.irs.gov/Form990 for instructions and the latest information. Name of the organization Employer identification number Questions Regarding CompensationPart I Yes No Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part1 a VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (such as maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment orb reimbursement or provision of all of the expenses described above? If 'No,' complete Part III to explain. . . . . . . . . . . . . . . . 1b Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,2 trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a?. . . . . . . . . . . . . . . . . . 2 Indicate which, if any, of the following the organization used to establish the compensation of the organization's CEO/3 Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing4 organization or a related organization: Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 4a Participate in or receive payment from a supplemental nonqualified retirement plan?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b Participate in or receive payment from an equity-based compensation arrangement?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 4c If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation5 contingent on the revenues of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 5a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 5b If 'Yes' on line 5a or 5b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation6 contingent on the net earnings of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 6a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 6b If 'Yes' on line 6a or 6b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed7 payments not described on lines 5 and 6? If 'Yes,' describe in Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject8 to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If 'Yes,' describe in Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 If 'Yes' on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations9 section 53.4958-6(c)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2021 TEEA4101L 10/27/21 99-0296604FRIENDS OF THE FUTURE X X X X X X X X X Schedule J (Form 990) 2021 Page 2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.Note: (B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation (D) Nontaxable (F) Compensation (E) Total of benefits in column (B) columns(B)(i)-(D)(C) Retirement(A) Name and Title (i) Base (iii) Other (ii) Bonus & reported as and othercompensation reportableincentive deferred on prior deferred compensation compensation Form 990 compensation (i) 1 (ii) (i) 2 (ii) (i) 3 (ii) (i) 4 (ii) (i) 5 (ii) (i) 6 (ii) (i) 7 (ii) (i) 8 (ii) (i) 9 (ii) (i) 10 (ii) (i) 11 (ii) (i) 12 (ii) (i) 13 (ii) (i) 14 (ii) (i) 15 (ii) (i) 16 (ii) TEEA4102L 10/27/21BAA Schedule J (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE LILINOI GRACE PROJECT DIRECTOR 251,624. 0. 0. 0. 0. 0. 0. 0. 18,483. 0. 270,107. 0. 0. 0. Schedule J (Form 990) 2021 Page 3 Part III Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. BAA Schedule J (Form 990) 2021 TEEA4103L 10/27/21 FRIENDS OF THE FUTURE 99-0296604 OMB No. 1545-0047Supplemental Information to Form 990 or 990-EZSCHEDULE O (Form 990) Complete to provide information for responses to specific questions on 2021 Form 990 or 990-EZ or to provide any additional information. G Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury G Go to www.irs.gov/Form990 for the latest information. Inspection Internal Revenue Service Name of the organization Employer identification number TEEA4901L 08/10/21 Schedule O (Form 990) 2021BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 99-0296604FRIENDS OF THE FUTURE FORM 990, PART III, LINE 1 - ORGANIZATION MISSION FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAII ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. FORM 990, PART III, LINE 4B - PROGRAM SERVICE ACCOMPLISHMENTS HEALTH & WELLNESS PROGRAMS INCLUDE: TUTU'S HOUSE, A COMMUNITY HEALTH AND WELLNESS RESOURCE CENTER, OFFERED 720 IN PERSON AND VIDEO CONFERENCING HEALTH-RELATED EDUCATION PRESENTATIONS WITH 5,353 ATTENDEES; A LENDING LIBRARY USED BY 50 INDIVIDUALS. NEIGHBORHOOD PLACE OF KONA PROVIDED WRAP AROUND CARE COORDINATION SERVICES, EMERGENCY FOOD AND DIAPERS, AND HOUSING ASSISTANCE FOR 155 FAMILIES AND CHILDREN, EIGHT (8) FAMILY-CENTERED COMMUNITY EVENTS, AND INFORMATION/REFERRAL SERVICES TO 399 INDIVIDUALS. LEARNING 2 THRIVE PROVIDED SOCIAL/EMOTIONAL SUPPORTS TO 15 STUDENT-PARENTS RETURNING/PURSUING HIGHER EDUCATION. NORTH HAWAII DOMESTIC VIOLENCE AWARENESS COMMITTEE HOSTED FOUR (4) COMMUNITY EVENTS TO INCREASE AWARENESS AND PROVIDE RESOURCES RELATED TO DOMESTIC VIOLENCE ISSUES. FRIENDS OF ANUENUE PLAYGROUND COORDINATED AND COMPLETED A COMMUNITY VOLUNTEER WORKDAY TO REPAIR AND REFURBISH THE COMMUNITY PLAYGROUND, WHICH IS USED DAILY BY 50 TODDLERS AND CHILDREN 12 AND UNDER. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS BOARD MEMBERS ARE PROVIDED WITH AN ELECTRONIC COPY OF THE DRAFT 990 BEFORE IT IS FILED. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS DIRECTORS ARE REQUESTED TO COMPLETE AND SIGN DISCLOSURE FORMS ANNUALLY. Schedule O (Form 990) 2021 Page 2 Name of the organization Employer identification number BAA Schedule O (Form 990) 2021 TEEA4902L 08/10/21 99-0296604FRIENDS OF THE FUTURE FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES ANNUALLY, THE ORGANIZATION USES HAWAII COUNTY DATABOOK, HAWAII EMPLOYERS COUNCIL COMPENSATION SURVEYS, BUREAU OF LABOR STATISTICS REPORTS, CROSSPOINT EXECUTIVE SURVEYS AND INFORMAL GATHERING OF INFORMATION FROM COMPARABLE NON-PROFIT BUSINESSES ON HAWAII ISLAND. BOARD MEMBERS AND OFFICERS SERVE AS VOLUNTEERS WITH NO COMPENSATION. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE DOCUMENTS ARE AVAILABLE FOR REVIEW, UPON ADVANCE REQUEST AT THE ADMINISTRATIVE OFFICES DURING BUSINESS HOURS. THE 990 RETURN IS ALSO UPLOADED TO THE STATE OF HAWAII ATTORNEY GENERAL’S OFFICE WEBSITE. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING OTHER PROFESSIONAL FEES 1,189,414. 1,185,324. 4,090. TOTAL $ 1,189,414. $ 1,185,324. $ 4,090. $ 0. 2021 2020 DIFF REVENUE CONTRIBUTIONS AND GRANTS. . . . . . . . . . . . . . . . . . . . . . . . 4,904,460 2,937,025 1,967,435 PROGRAM SERVICE REVENUE. . . . . . . . . . . . . . . . . . . . . . . . . . 2,072 2,754 -682 INVESTMENT INCOME. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,554 26 7,528 TOTAL REVENUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,914,086 0 4,914,086 EXPENSES SALARIES, OTHER COMPEN., EMP. BENEFITS. . . 873,696 792,577 81,119 OTHER EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,590,212 2,135,448 1,454,764 TOTAL EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,463,908 0 4,463,908 NET ASSETS OR FUND BALANCES REVENUE LESS EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450,178 0 450,178 TOTAL ASSETS AT END OF YEAR. . . . . . . . . . . . . . . . . . . . 825,602 0 825,602 TOTAL LIABILITIES AT END OF YEAR. . . . . . . . . . . . 129,117 0 129,117 NET ASSETS/FUND BALANCES AT END OF YEAR. . 696,485 0 696,485 2021 FEDERAL EXEMPT ORGANIZATION TAX SUMMARY PAGE 1 FRIENDS OF THE FUTURE 99-0296604 FORMS NEEDED FOR THIS RETURN FEDERAL: 990, SCH A, SCH B, SCH D, SCH J, SCH O 2021 GENERAL INFORMATION PAGE 1 FRIENDS OF THE FUTURE 99-0296604 CARRYOVERS TO 2022 NONE 2021 PREPARER E-FILE INSTRUCTIONS - FEDERAL PAGE 1 FRIENDS OF THE FUTURE 99-0296604 THE ORGANIZATION'S FEDERAL TAX RETURN IS NOT FINISHED UNTIL YOU COMPLETE THE FOLLOWING INSTRUCTIONS. PRIOR TO TRANSMISSION OF THE RETURN FORM 990 THE ORGANIZATION SHOULD REVIEW THEIR FEDERAL RETURN ALONG WITH ANY ACCOMPANYING SCHEDULES AND STATEMENTS. PAPERLESS E-FILE THE ORGANIZATION SHOULD READ, SIGN AND DATE THE FORM 8879-TE, IRS E-FILE SIGNATURE AUTHORIZATION. EVEN RETURN NO PAYMENT IS REQUIRED. AFTER TRANSMISSION OF THE RETURN RECEIVE ACKNOWLEDGEMENT OF YOUR E-FILE TRANSMISSION STATUS. WITHIN SEVERAL HOURS, CONNECT WITH LACERTE AND GET YOUR FIRST ACKNOWLEDGEMENT (ACK) THAT LACERTE HAS RECEIVED YOUR TRANSMISSION FILE. CONNECT WITH LACERTE AGAIN AFTER 24 AND THEN 48 HOURS TO RECEIVE YOUR FEDERAL ACKS. KEEP A SIGNED COPY OF FORM 8879-TE, IRS E-FILE SIGNATURE AUTHORIZATION IN YOUR FILES FOR 3 YEARS. DO NOT MAIL: FORM 8879-TE IRS E-FILE SIGNATURE AUTHORIZATION 2021 FEDERAL WORKSHEETS PAGE 1 FRIENDS OF THE FUTURE 99-0296604 FORM 990, PART III, LINE 4E PROGRAM SERVICES TOTALS PROGRAM SERVICES TOTAL FORM 990 SOURCE TOTAL EXPENSES 4,208,102. 4,208,102. PART IX, LINE 25, COL. B GRANTS 0. 0. PART IX, LINES 1-3, COL. B REVENUE 0. 2,072. PART VIII, LINE 2, COL. A FORM 990, PART IX, LINE 24E OTHER EXPENSES (A) (B) (C) (D) PROGRAM MANAGEMENT TOTAL SERVICES & GENERAL FUNDRAISING MISC EXP 25,055. 24,671. 384. POSTAGE AND SHIPPING 2,426. 1,112. 212. 1,102. PRINTING AND PUBLICATIONS 2,386. 1,886. 308. 192. STIPEND 7,725. 7,725. TELEPHONE 17,571. 15,686. 1,121. 764. TOTAL $ 55,163. $ 51,080. $ 2,025. $ 2,058. SCHEDULE A, PART III, LINE 7A RECEIVED FROM DISQUALIFIED PERSONS PERSONS 2017 2018 2019 2020 2021 GEORGINE BUSCH 8,500. 9,500. 14,500. 18,500. 26,000. TOTAL $ 8,500. $ 9,500. $ 14,500. $ 18,500. $ 26,000. PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT NO. DESCRIPTION ACQUIRED SOLD BASIS PCT. BONUS ALLOW. SP. DEPR. DEPR. REDUCT BASIS DEPR. METHOD LIFE RATE DEPR. FORM 990/990-PF ____________________ AUTO / TRANSPORT EQUIPMENT __________________________ 6 2014 DODGE CARAVAN VARIOUS 2/28/22 24,782 24,782 24,782 0 7 VEHICLES VARIOUS 61,115 61,115 61,115 0 TOTAL AUTO / TRANSPORT EQUIP 85,897 0 0 0 0 0 85,897 85,897 0 FURNITURE AND FIXTURES ______________________ 4 FURNITURE & FIXTURES VARIOUS 16,330 16,330 16,330 0 TOTAL FURNITURE AND FIXTURE 16,330 0 0 0 0 0 16,330 16,330 0 IMPROVEMENTS ____________ 5 LEASEHOLD IMPROVEMENTS VARIOUS 12,790 12,790 12,790 0 TOTAL IMPROVEMENTS 12,790 0 0 0 0 0 12,790 12,790 0 MACHINERY AND EQUIPMENT _______________________ 1 EQUIPMENT VARIOUS 137,866 137,866 137,866 0 2 27" IMAC W/RETINA 5K DISPLAY/ 9/01/21 3,351 3,351 S/L 3 744 3 16' MACBOOK PRO/ACCESSORIES 10/01/21 3,037 3,037 S/L 3 590 TOTAL MACHINERY AND EQUIPME 144,254 0 0 0 0 0 144,254 137,866 1,334 TOTAL DEPRECIATION 259,271 0 0 0 0 0 259,271 252,883 1,334 6/30/22 2021 FEDERAL BOOK DEPRECIATION SCHEDULE PAGE 1 FRIENDS OF THE FUTURE 99-0296604 PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT NO. DESCRIPTION ACQUIRED SOLD BASIS PCT. BONUS ALLOW. SP. DEPR. DEPR. REDUCT BASIS DEPR. METHOD LIFE RATE DEPR. GRAND TOTAL DEPRECIATION 259,271 0 0 0 0 0 259,271 252,883 1,334 DEPRECIATION ASSETS SOLD 24,782 0 0 0 0 0 24,782 24,782 0 DEPR REMAINING ASSETS 234,489 0 0 0 0 0 234,489 228,101 1,334 6/30/22 2021 FEDERAL BOOK DEPRECIATION SCHEDULE FRIENDS OF THE FUTURE 99-0296604 PAGE 2 Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment E4 FYE 6-23 Form 990.pdf0.2022_22336_FRIENDS OF THE FUTURE_PreparerReviewCopy_Exempt Org. OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax 2022 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Open to PublicDo not enter social security numbers on this form as it may be made public.Department of the Treasury InspectionInternal Revenue Service Go towww.irs.gov/Form990 for instructions and the latest information. A For the 2022 calendar year, or tax year beginning , 2022, and ending , 20 Employer identification numberC DCheck if applicable:B Address change Telephone numberEName change Initial return Final return/terminated $Amended return Gross receiptsG Is this a group return for subordinates?H(a)Name and address of principal officer:FApplication pending Yes No H(b) Are all subordinates included? Yes No If "No," attach a list. See instructions. ( )Tax-exempt status: 501(c)(3) 501(c) (insert no.) 4947(a)(1) or 527I Group exemption numberJ Website: H(c) Form of organization: Corporation Trust Association Other Year of formation: State of legal domicile:K L M Part I Summary Briefly describe the organization's mission or most significant activities:1 Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets.2 Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Number of independent voting members of the governing body (Part VI, line 1b). . . . . . . . . . . . . . . . . . . . . . . 4 4 Total number of individuals employed in calendar year 2022 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Total number of volunteers (estimate if necessary). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Total unrelated business revenue from Part VIII, column (C), line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a 7a Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Prior Year Current Year Contributions and grants (Part VIII, line 1h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Program service revenue (Part VIII, line 2g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . 10 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e). . . . . . . . . . . . . . . . 11 Total revenue ' add lines 8 through 11 (must equal Part VIII, column (A), line 12). . . . . 12 Grants and similar amounts paid (Part IX, column (A), lines 1-3). . . . . . . . . . . . . . . . . . . . . . 13 Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . . 14 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) . . . . . . 15 Professional fundraising fees (Part IX, column (A), line 11e). . . . . . . . . . . . . . . . . . . . . . . . . . 16 a Total fundraising expenses (Part IX, column (D), line 25)b Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e). . . . . . . . . . . . . . . . . . . . . . . . . 17 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). . . . . . . . . . . . . 18 Revenue less expenses. Subtract line 18 from line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 End of YearBeginning of Current Year Total assets (Part X, line 16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Net assets or fund balances. Subtract line 21 from line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer DateSign Here Type or print name and title Print/Type preparer's name Preparer's signature Date PTIN Check if self-employedPaid Firm's namePreparer Use Only Firm's EIN Firm's address Phone no. May the IRS discuss this return with the preparer shown above? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No TEEA0101L 09/01/22BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2022) 7/01 6/30 2023 FRIENDS OF THE FUTURE P.O. BOX 2655 HONOLULU, HI 96803 99-0296604 808-885-8336 X WWW.FOFHAWAII.ORG 1,058,987.696,485. 602,811.129,117. 1,661,798.825,602. 362,502.450,178. 4,445,787.4,463,908. 3,471,638.3,590,212. 100,902. 974,149.873,696. 4,808,289.4,914,086. 1,679.7,554. 24,405.2,072. 4,782,205.4,904,460. 0. 0. 80 13 4 4 HI1991X 4,808,289. TREASURERGEORGINE BUSCH X X FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAI?I ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. BRIAN E VAN CAMP, CPA MTAX P00650012 LINKED ACCOUNTING, LLP 46-1211349612 N KAYS DR, STE 150 385-262-2310KAYSVILLE, UT 84037 SAME AS C ABOVE GEORGINE BUSCH BRIAN E VAN CAMP, CPA MTAX Form 990 (2022) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Briefly describe the organization's mission:1 Did the organization undertake any significant program services during the year which were not listed on the prior2 Form 990 or 990-EZ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program services?. . . . 3 Yes No If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. $ $ $(Code: ) (Expenses including grants of ) (Revenue )4a $ $ $(Code: ) (Expenses including grants of ) (Revenue )4b $ $ $(Code: ) (Expenses including grants of ) (Revenue )4c Other program services (Describe on Schedule O.)4d $ $ $(Expenses including grants of ) (Revenue ) 4e Total program service expenses Form 990 (2022)TEEA0102L 09/01/22BAA 4,117,182. 106,453. 651,638. 3,359,091. X X 99-0296604FRIENDS OF THE FUTURE X YOUTH PROGRAMS INCLUDE: FOUR (4) ALOHA MAP PROGRAMS WHICH PROVIDED ACADEMIC TUTORING, COLLEGE/CAREER COUNSELING, HANDS ON STEM ACTIVITIES AND FAMILY ENRICHMENT FIELD TRIPS TO 3,750 STUDENTS IN GRADES K-12 IN 12 PUBLIC SCHOOLS ON HAWAII ISLAND. ECE CAREER PATHWAYS OFFERED 26 HIGH SCHOOL RISING SENIORS AND SENIORS OPPORTUNITIES TO RECEIVE EARLY COLLEGE CREDIT IN THE EARLY CHILDHOOD EDUCATION CAREER PATHWAY. HOKUPAA PROVIDED 38 HIGH SCHOOL SOPHOMORES, JUNIORS AND SENIORS SEMESTER-LONG INTERNSHIP OPPORTUNITIES TO GAIN REAL LIFE WORK EXPERIENCE. NO KE OLA PONO PROVIDED 1-DAY FIELD GAMES ACTIVITIES AT EIGHT (8) ELEMENTARY PUBLIC SCHOOLS SERVING 1,000 STUDENTS. HEALTH & WELLNESS PROGRAMS INCLUDE: TUTU'S HOUSE, A COMMUNITY HEALTH AND WELLNESS RESOURCE CENTER, OFFERED 925 IN PERSON AND VIDEO CONFERENCING HEALTH-RELATED EDUCATION PRESENTATIONS WITH 5,926 ATTENDEES; A LENDING LIBRARY USED BY 45 INDIVIDUALS. NEIGHBORHOOD PLACE OF KONA PROVIDED WRAP AROUND CARE COORDINATION SERVICES, EMERGENCY FOOD AND DIAPERS, AND HOUSING ASSISTANCE FOR 110 FAMILIES WITH 140 ADULTS AND 174 CHILDREN, FIVE (5) FAMILY-CENTERED COMMUNITY EVENTS, AND INFORMATION/REFERRAL SERVICES. LEARNING 2 THRIVE PROVIDED SOCIAL/EMOTIONAL SUPPORTS TO 15 STUDENT-PARENTS RETURNING/PURSUING HIGHER EDUCATION. NORTH HAWAII DOMESTIC VIOLENCE AWARENESS COMMITTEE HOSTED FOUR (4) COMMUNITY EVENTS TO INCREASE AWARENESS AND PROVIDE RESOURCES RELATED TO DOMESTIC VIOLENCE ISSUES. CULTURAL PROGRAMS INCLUDE: NA HAUMANA O PAPA AUWAE, 25 CULTURAL STUDENTS CONTINUED STEWARDSHIP OF A SECTION OF LAPAKAHI STATE PARK. THE GROUP RE-IMPLEMENTED AN ANNUAL PRACTITIONER GATHERING ATTENDED BY 65 INDIVIDUALS. HUI KUAPA RETURNED TO IN PERSON MONTHLY CELEBRATIONS OF HAWIIAN LANGUAGE, MUSIC AND DANCE ATTENDED BY 2,500 PEOPLE TOTAL. SEE SCHEDULE O Form 990 (2022) Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete1 Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. . . . . . . . . . . . . . . . . . . . . . . 2 2 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates3 for public office? If "Yes," complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,5 assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III. . . . . . 5 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right6 to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization receive or hold a conservation easement, including easements to preserve open space, the7 environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II. . . . . . . . . . . . . . . . . . . . . . . . . 7 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"8 complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian9 for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Did the organization, directly or through a related organization, hold assets in donor-restricted endowments10 or in quasi endowments? If "Yes," complete Schedule D, Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX,11 or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedulea D, Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a Did the organization report an amount for investments ' other securities in Part X, line 12, that is 5% or more of its totalb assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b Did the organization report an amount for investments ' program related in Part X, line 13, that is 5% or more of its totalc assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11c Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reportedd in Part X, line 16? If "Yes," complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11d Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X. . . . . . e 11e Did the organization's separate or consolidated financial statements for the tax year include a footnote that addressesf the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X. . . 11f Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete12 a Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," andb if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional. . . . . . . . . . . . . . . . . 12b Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E. . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization maintain an office, employees, or agents outside of the United States?. . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,b business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any15 foreign organization? If "Yes," complete Schedule F, Parts II and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to16 or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,17 column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,18 lines 1c and 8a? If "Yes," complete Schedule G, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes,"19 complete Schedule G, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20a20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?. . . . . . . . . . . . . . . . b 20b Did the organization report more than $5,000 of grants or other assistance to any domestic organization or21 domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II . . . . . . . . . . . . . . . . . . . . . 21 TEEA0103L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Form 990 (2022) Page 4 Part IV Checklist of Required Schedules (continued) Yes No Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX,22 column (A), line 2? If "Yes," complete Schedule I, Parts I and III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current23 and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of24 a the last day of the year, that was issued after December 31, 2002? If a "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?. . . . . . . . . . . . . . . . . . b 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defeasec any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24c Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?. . . . . . . . . . . . . . . . . d 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit 25atransaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, andb that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or26 former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these 27persons? If "Yes," complete Schedule L, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV,28 instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? Ifa 28a"Yes," complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . b 28b A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes,"c complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M. . . . . . . . . . . . . . 29 29 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation30 contributions? If "Yes," complete Schedule M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I. . . . . . 31 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete32 Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections33 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV,34 and Part V, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 a 35a If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlledb entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related 36organization? If "Yes," complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is37 treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI. . . . . . . . . . . . . . . . . . . . . . 37 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?38 Note: All Form 990 filers are required to complete Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . 1 a 1a Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable. . . . . . . . . . . b 1b Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gamingc (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c TEEA0104L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X 50 0 Form 990 (2022) Page 5 Part V Statements Regarding Other IRS Filings and Tax Compliance (continued) Yes No Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-2a ments, filed for the calendar year ending with or within the year covered by this return. . . . . 2a If at least one is reported on line 2a, did the organization file all required federal employment tax returns?. . . . . . . . . . . . . b 2b Did the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . . . . . . 3a 3a If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a4a financial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . . . . . . . 4a If "Yes," enter the name of the foreign countryb See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . 5a 5a Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?. . . . . . . . . . . . b 5b If "Yes," to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 5c Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization6a solicit any contributions that were not tax deductible as charitable contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts wereb not tax deductible?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods anda services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a If "Yes," did the organization notify the donor of the value of the goods or services provided?. . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to filec 7cForm 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," indicate the number of Forms 8282 filed during the year. . . . . . . . . . . . . . . . . . . . . . . . . . d 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?. . . . . . . . . . e 7e Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . . . . . . . . . . . . . f 7f If the organization received a contribution of qualified intellectual property, did the organization file Form 8899g as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7g If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file ah 7hForm 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?. . . . . . . . . . . . . . . . . . . . . . b 9b 10 Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12. . . . . . . . . . . . . . . . . . . . . . a 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities. . . . . b 10b 11 Section 501(c)(12) organizations. Enter: Gross income from members or shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 11a Gross income from other sources. (Do not net amounts due or paid to other sourcesb against amounts due or received from them.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?. . . . . . . . . . . . . . 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the year. . . . . . b 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 13a Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states inb which the organization is licensed to issue qualified health plans. . . . . . . . . . . . . . . . . . . . . . . . . . 13b Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 13c Did the organization receive any payments for indoor tanning services during the tax year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O. . . . . . . . . . . . . . b 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or 15excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," see the instructions and file Form 4720, Schedule N. 16Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . 16 If "Yes," complete Form 4720, Schedule O. 17 Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would 17result in the imposition of an excise tax under section 4951, 4952, or 4953? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Form 6069. TEEA0105L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X 13 X X X Form 990 (2022) Page 6 Part VI Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Governing Body and Management Yes No Enter the number of voting members of the governing body at the end of the tax year. . . . . . 1a 1a If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Enter the number of voting members included on line 1a, above, who are independent. . . . . b 1b Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other2 officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Did the organization delegate control over management duties customarily performed by or under the direct supervision3 of officers, directors, trustees, or key employees to a management company or other person?. . . . . . . . . . . . . . . . . . . . . . . . . 3 Did the organization make any significant changes to its governing documents4 since the prior Form 990 was filed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Did the organization become aware during the year of a significant diversion of the organization's assets?. . . . . . . . . . . . . . 5 5 Did the organization have members or stockholders?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more7a members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Are any governance decisions of the organization reserved to (or subject to approval by) members,b stockholders, or persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by8 the following: The governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 8a Each committee with authority to act on behalf of the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 8b Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the9 organization's mailing address? If "Yes," provide the names and addresses on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes No Did the organization have local chapters, branches, or affiliates?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 a 10a If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure theirb operations are consistent with the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?. . . . . . . . . . . . . . . . . . . . . . 11 a 11a Describe on Schedule O the process, if any, used by the organization to review this Form 990.b Did the organization have a written conflict of interest policy? If "No," go to line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 a 12a Were officers, directors, or trustees, and key employees required to disclose annually interests that could give riseb to conflicts?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe onc Schedule O how this was done. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12c Did the organization have a written whistleblower policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization have a written document retention and destruction policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 Did the process for determining compensation of the following persons include a review and approval by independent15 persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 15a Other officers or key employees of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 15b If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a16 a taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16a If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate itsb participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b Section C. Disclosure List the states with which a copy of this Form 990 is required to be filed17 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only)18 available for public inspection. Indicate how you made these available. Check all that apply. Other (explain on Schedule O)Own website Another's website Upon request Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to19 the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records.20 TEEA0106L 09/01/22BAA Form 990 (2022) 99-0296604FRIENDS OF THE FUTURE SUSAN MADDOX 64-1032 MAMALAHOA HIGHWAY #311 KAMUELA HI 96743 808-885-8336 XX X X X X X X X X X X X X X X X X X X X X 4 4 X HI SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O Form 990 (2022) Page 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O contains a response or note to any line in this Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ? List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ? List all of the organization's current key employees, if any. See the instructions for definition of "key employee." ? List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. ? List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ? List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) Position (do not check more(A) (D) (E) (F) (B) than one box, unless person Reportable ReportableName and title Average is both an officer and a Estimated amount compensation from compensation fromhours director/trustee) of other the organization related organizationsper compensation from (W-2/1099- (W-2/1099-week the organization MISC/1099-NEC) MISC/1099-NEC)(list any and related hours for organizations related organizations below dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) TEEA0107L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X LILINOI GRACE 35 PROJECT DIRECTOR 0 X 251,624. 0. 18,483. JOHN A.L. DEFRIES 2.5 PRESIDENT 0 X X 0. 0. 0. MARK MCGUFFIE 2.5 VICE PRESIDENT 0 X X 0. 0. 0. GEORGINE BUSCH 4 TREASURER 0 X X 0. 0. 0. SHARON L. SAKAI 3.5 SECRETARY 0 X X 0. 0. 0. Form 990 (2022) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (B) (C) Position (D) (E) (F)Average (do not check more than one(A) hours box, unless person is both an Reportable ReportableName and title Estimated amount per officer and a director/trustee) compensation from compensation from of otherweek the organization related organizations compensation from(list any (W-2/1099- (W-2/1099the organizationhours MISC/1099-NEC) MISC/1099-NEC) and relatedfor organizationsrelated organiza - tions below dotted line) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) 1b Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Total from continuation sheets to Part VII, Section A. . . . . . . . . . . . . . . . . . . . . . . . . . d Total (add lines 1b and 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation2 from the organization Yes No 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee 3on line 1a? If "Yes,"complete Schedule J for such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for 4such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual 5for services rendered to the organization? If "Yes," complete Schedule J for such person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (B) (C) Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than2 $100,000 of compensation from the organization TEEA0108L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 0 X X X 1 18,483.0.251,624. 18,483.0.251,624. 0.0.0. Form 990 (2022) Page 9 Part VIII Statement of Revenue Check if Schedule O contains a response or note to any line in this Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt business excluded from tax function revenue under sections revenue 512-514 Federated campaigns. . . . . . . . . . 1a 1a Membership dues. . . . . . . . . . . . . b 1b Fundraising events. . . . . . . . . . . . c 1c Related organizations . . . . . . . . . d 1d Government grants (contributions). . . . . e 1e All other contributions, gifts, grants, andf similar amounts not included above. . . . 1f Noncash contributions included ing 1glines 1a-1f . . . . . . . . . . . . . . . . . . . . . . h Total. Add lines 1a-1f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code 2a b c d e All other program service revenue. . . . f g Total. Add lines 2a-2f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (including dividends, interest, and3 other similar amounts). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income from investment of tax-exempt bond proceeds4 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 (i) Real (ii) Personal Gross rents . . . . . . . . 6a 6a Less: rental expensesb 6b Rental income or (loss)c 6c Net rental income or (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . d (i) Securities (ii) OtherGross amount from7a sales of assets 7aother than inventory Less: cost or other basisb 7band sales expenses Gain or (loss). . . . . . . c 7c Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Gross income from fundraising events8a (not including $ of contributions reported on line 1c). See Part IV, line 18. . . . . . . . . . . . . 8a Less: direct expenses. . . . . . b 8b Net income or (loss) from fundraising events. . . . . . . . . . c Gross income from gaming activities.9a See Part IV, line 19. . . . . . . . . . . . . 9a Less: direct expenses. . . . . . b 9b Net income or (loss) from gaming activities. . . . . . . . . . . c Gross sales of inventory, less. . . . . 10 a returns and allowances. . . . . . . . . . 10a Less: cost of goods sold. . . . b 10b Net income or (loss) from sales of inventory. . . . . . . . . . c Business Code 11a b c All other revenue. . . . . . . . . . . . . . . . . . . d e Total. Add lines 11a-11d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Total revenue. See instructions. . . . . . . . . . . . . . . . . . . . . . TEEA0109L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 3,700,701. 1,081,504. 4,782,205. 900099 21,590. 21,590. 900099 2,815. 2,815. 24,405. 16. 16. 1,663. 1,663. 4,808,289. 26,068. 0. 16. MISCELLANEOUS INCOME PROGRAM SERVICE FEES 1,663. 1,663. Form 990 (2022) Page 10 Part IX Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D)Do not include amounts reported on lines Total expenses Management and Program service Fundraising6b, 7b, 8b, 9b, and 10b of Part VIII. general expensesexpenses expenses Grants and other assistance to domestic1 organizations and domestic governments. See Part IV, line 21. . . . . . . . . . . . . . . . . . . . . . . . Grants and other assistance to domestic2 individuals. See Part IV, line 22. . . . . . . . . . . . . Grants and other assistance to foreign3 organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 Benefits paid to or for members. . . . . . . . . . . . . 4 Compensation of current officers, directors,5 trustees, and key employees. . . . . . . . . . . . . . . . Compensation not included above to6 disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). . . . . . . . . . . . . . . . . . . . Other salaries and wages. . . . . . . . . . . . . . . . . . . 7 Pension plan accruals and contributions8 (include section 401(k) and 403(b) employer contributions) . . . . . . . . . . . . . . . . . . . . Other employee benefits . . . . . . . . . . . . . . . . . . . 9 Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Fees for services (nonemployees):11 Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a Legal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Lobbying. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Professional fundraising services. See Part IV, line 17. . . e Investment management fees. . . . . . . . . . . . . . . f g Other. (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Schedule O.). . . . . Advertising and promotion. . . . . . . . . . . . . . . . . . 12 Office expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Information technology. . . . . . . . . . . . . . . . . . . . . 14 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Occupancy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Payments of travel or entertainment18 expenses for any federal, state, or local public officials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conferences, conventions, and meetings. . . . 19 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Payments to affiliates. . . . . . . . . . . . . . . . . . . . . . 21 Depreciation, depletion, and amortization. . . . 22 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other expenses. Itemize expenses not24 covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.). . . . . . . . . . . . . . . . . . a b c d All other expenses. . . . . . . . . . . . . . . . . . . . . . . . . e 25 Total functional expenses. Add lines 1 through 24e. . . . 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720). . . . . . . . . . . . . . . . . . . BAA Form 990 (2022) TEEA0110L 09/01/22 FRIENDS OF THE FUTURE 99-0296604 X 251,624. 202,575. 32,909. 16,140. 0. 0. 0. 0. 453,454. 368,017. 57,921. 27,516. 269,071. 186,295. 38,677. 44,099. 22,723. 22,723. 1,787,381. 1,766,642. 20,739. 12,346. 10,383. 1,301. 662. 268,480. 230,398. 26,863. 11,219. 256,789. 256,320. 469. 25,109. 25,109. 397. 397. 2,575. 2,575. 20,003. 11,095. 8,700. 208. 903,574. 898,684. 4,712. 178. 93,238. 91,105. 2,133. 44,543. 39,088. 5,455. 17,400. 17,400. 17,080. 14,071. 2,129. 880. 4,445,787. 4,117,182. 227,703. 100,902. SUPPLIES DUES AND SUBSCRIPTIONS LICENSES STIPEND SCH O Form 990 (2022) Page 11 Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) Beginning of year End of year Cash ' non-interest-bearing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Savings and temporary cash investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Pledges and grants receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Accounts receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Loans and other receivables from any current or former officer, director,5 trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 5 Loans and other receivables from other disqualified persons (as defined under6 6section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Inventories for sale or use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Prepaid expenses and deferred charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Land, buildings, and equipment: cost or other basis.10 a Complete Part VI of Schedule D. . . . . . . . . . . . . . . . . . . . 10a Less: accumulated depreciation. . . . . . . . . . . . . . . . . . . . b 10b 10c 11Investments ' publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12Investments ' other securities. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13Investments ' program-related. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 1616 Total assets. Add lines 1 through 15 (must equal line 33). . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17 Grants payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Deferred revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 19 Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 Escrow or custodial account liability. Complete Part IV of Schedule D. . . . . . . . . . . 21 21 Loans and other payables to any current or former officer, director, trustee,22 key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 22 Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . 23 23 Unsecured notes and loans payable to unrelated third parties. . . . . . . . . . . . . . . . . . . 24 24 Other liabilities (including federal income tax, payables to related third parties,25 and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 25 26 Total liabilities. Add lines 17 through 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 27 Net assets with donor restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28 Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33. Capital stock or trust principal, or current funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 29 Paid-in or capital surplus, or land, building, or equipment fund. . . . . . . . . . . . . . . . . . 30 30 Retained earnings, endowment, accumulated income, or other funds. . . . . . . . . . . . 31 31 Total net assets or fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 32 Total liabilities and net assets/fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 33 TEEA0111L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 752,251. 1,190,956. 53,802. 162,100. 2,983. 33,367. 7,617. 234,489. 232,013. 5,054. 2,476. 3,895. 272,899. 825,602. 1,661,798. 119,329. 207,707. 9,788. 117,317. 277,787. 129,117. 602,811. X -49,225. -35,959. 745,710. 1,094,946. 696,485. 1,058,987. 825,602. 1,661,798. Form 990 (2022) Page 12 Part XI Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenue (must equal Part VIII, column (A), line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Total expenses (must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)). . . . . . . . . . . . . . . . . . 4 4 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Donated services and use of facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Other changes in net assets or fund balances (explain on Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32,10 column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Part XII Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Accounting method used to prepare the Form 990: Cash Accrual Other1 If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . 2a 2a If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . 2c If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform3a Guidance, 2 C.F.R Part 200, Subpart F?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required auditb or audits, explain why on Schedule O and describe any steps taken to undergo such audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b TEEA0112L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 4,808,289. 4,445,787. 362,502. 696,485. 0. 1,058,987. X X X X X X X OMB No. 1545-0047Public Charity Status and Public Support SCHEDULE A 2022 Complete if the organization is a section 501(c)(3) organization or a section(Form 990) 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Inspection Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Name of the organization Employer identification number Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college9 or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10 An organization that normally receives (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f Provide the following information about the supported organization(s).g (v) Amount of monetary(i) Name of supported organization (vi) Amount of other (iii) Type of organization(ii) EIN (iv) Is the (described on lines 1-10 organization listed support (see instructions) support (see instructions) above (see instructions)) in your governing document? Yes No (A) (B) (C) (D) (E) Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2022 TEEA0401L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 X Schedule A (Form 990) 2022 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total beginning in) Gifts, grants, contributions, and1 membership fees received. (Do not include any "unusual grants."). . . . . . . . Tax revenues levied for the2 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . The value of services or3 facilities furnished by a governmental unit to the organization without charge. . . . 4 Total. Add lines 1 through 3. . . The portion of total5 contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f). . . 6 Public support. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . Section B. Total Support Calendar year (or fiscal year (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total beginning in) Amounts from line 4 . . . . . . . . . . 7 Gross income from interest,8 dividends, payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . Net income from unrelated9 business activities, whether or not the business is regularly carried on. . . . . . . . . . . . . . . . . . . . Other income. Do not include10 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 11 Total support. Add lines 7 through 10. . . . . . . . . . . . . . . . . . . . Gross receipts from related activities, etc. (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 13 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage for 2022 (line 6, column (f), divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 % Public support percentage from 2021 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %15 15 16a 33-1/3% support test'2022. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33-1/3% support test'2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a 10%-facts-and-circumstances test'2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . b 10%-facts-and-circumstances test'2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . . . . BAA Schedule A (Form 990) 2022 TEEA0402L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 3 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support (c) 2020Calendar year (or fiscal year beginning in) (a) 2018 (b) 2019 (d) 2021 (e) 2022 (f) Total Gifts, grants, contributions,1 and membership fees received. (Do not include any "unusual grants."). . . . . . . . . Gross receipts from admissions,2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose. . . . . . . . . . . Gross receipts from activities3 that are not an unrelated trade or business under section 513. Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . . . . The value of services or5 facilities furnished by a governmental unit to the organization without charge. . . . 6 Total. Add lines 1 through 5 . . . Amounts included on lines 1,7 a 2, and 3 received from disqualified persons. . . . . . . . . . . Amounts included on lines 2b and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. . . . . . . . . . . . . . . . . . . Add lines 7a and 7b. . . . . . . . . . . c 8 Public support. (Subtract line 7c from line 6.). . . . . . . . . . . . . . . Section B. Total Support (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) TotalCalendar year (or fiscal year beginning in) Amounts from line 6 . . . . . . . . . . 9 Gross income from interest, dividends,10 a payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . . . . Unrelated business taxableb income (less section 511 taxes) from businesses acquired after June 30, 1975. . . Add lines 10a and 10b. . . . . . . . . c Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on. . . . . . . . . . . . . . . Other income. Do not include12 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 13 Total support. (Add Iines 9, 10c, 11, and 12.). . . . . . . . . . . . . . 14 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage %Public support percentage for 2022 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 %Public support percentage from 2021 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 Section D. Computation of Investment Income Percentage %17 Investment income percentage for 2022 (line 10c, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . 17 %18 Investment income percentage from 2021 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19a 33-1/3% support tests'2022. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . b 33-1/3% support tests'2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and line 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . . . TEEA0403L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 2,747,974. 2,657,924. 2,937,025. 4,904,460. 4,782,205. 18,029,588. 68,125. 10,145. 2,754. 2,072. 24,405. 107,501. 0. 0. 0. 2,816,099. 2,668,069. 2,939,779. 4,906,532. 4,806,610. 18,137,089. 9,500. 14,500. 18,500. 26,000. 30,132. 98,632. 0. 0. 0. 0. 0. 0. 9,500. 14,500. 18,500. 26,000. 30,132. 98,632. 18,038,457. 2,816,099. 2,668,069. 2,939,779. 4,906,532. 4,806,610. 18,137,089. 109. 246. 26. 54. 16. 451. 0. 109. 246. 26. 54. 16. 451. 0. 1,821. 11,885. 7,500. 1,663. 22,869. 2,818,029. 2,680,200. 2,939,805. 4,914,086. 4,808,289. 18,160,409. 99.33 99.35 0.00 0.00 X SEE PART VI Schedule A (Form 990) 2022 Page 4 Part IV Supporting Organizations (Complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No Are all of the organization's supported organizations listed by name in the organization's governing documents?1 If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 Did the organization have any supported organization that does not have an IRS determination of status under section2 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b3a and 3c below. 3a Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andb satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use. 3c Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes" anda4 if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. 4a Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supportedb organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b Did the organization support any foreign supported organization that does not have an IRS determination underc sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer lines5a 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was a5accomplished (such as by amendment to the organizing document) . Type I or Type II only. Was any added or substituted supported organization part of a class already designated in theb organization's organizing document? b 5 c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of 6the filing organization's supported organizations? If "Yes," provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor7 (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990). 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If "Yes,"8 complete Part I of Schedule L (Form 990). 8 Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons,9a as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI. 9a Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which theb supporting organization had an interest? If "Yes," provide detail in Part VI. 9b Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from,c assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI. 9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding10 a certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line 10b below. 10a Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determineb whether the organization had excess business holdings.) 10b TEEA0404L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 5 Supporting Organizations (continued)Part IV Yes No Has the organization accepted a gift or contribution from any of the following persons?11 a A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? 11a A family member of a person described on line 11a above?b 11b c 11c A 35% controlled entity of a person described on line 11a or 11b above? If "Yes" to line 11a, 11b, or 11c, provide detail inPart VI. Section B. Type I Supporting Organizations Yes No Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one1 or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers 1during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the 2supporting organization. Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control or management of the 1supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the 1organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported2 organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 2 3 By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played 3in this regard. Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). The organization satisfied the Activities Test. Complete line 2 below.a The organization is the parent of each of its supported organizations. Complete line 3 below.b The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).c 2 Activities Test. Answer lines 2a and 2b below. Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted 2asubstantially all of its activities. b Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities 2bbut for the organization's involvement. Parent of Supported Organizations. Answer lines 3a and 3b below.3 Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofa each of the supported organizations? If "Yes" or "No," provide details in Part VI. 3a Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of itsb supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard. 3b TEEA0405L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting OrganizationsPart V 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year(A) Prior YearSection A ' Adjusted Net Income (optional) 1 1 Net short-term capital gain 2 2 Recoveries of prior-year distributions 3 3 Other gross income (see instructions) 4 4 Add lines 1 through 3. 5 5 Depreciation and depletion 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for 6production of income (see instructions) 7 7 Other expenses (see instructions) 8 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) (B) Current Year(A) Prior YearSection B ' Minimum Asset Amount (optional) 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a 1a Average monthly value of securities b 1b Average monthly cash balances c Fair market value of other non-exempt-use assets 1c d 1d Total (add lines 1a, 1b, and 1c) e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 2 Acquisition indebtedness applicable to non-exempt-use assets 3 3 Subtract line 2 from line 1d. 4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, 4see instructions). 5 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 6 6 Multiply line 5 by 0.035. 7 7 Recoveries of prior-year distributions 8 8 Minimum Asset Amount (add line 7 to line 6) Current YearSection C ' Distributable Amount 1 1 Adjusted net income for prior year (from Section A, line 8, column A) 2 2 Enter 0.85 of line 1. 3 3 Minimum asset amount for prior year (from Section B, line 8, column A) 4 4 Enter greater of line 2 or line 3. 5 5 Income tax imposed in prior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency 6temporary reduction (see instructions). 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). BAA Schedule A (Form 990) 2022 TEEA0406L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Current YearSection D ' Distributions 1 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, 2in excess of income from activity 3 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 4 Amounts paid to acquire exempt-use assets 5 5 Qualified set-aside amounts (prior IRS approval required ' provide details in Part VI) 6 6 Other distributions (describe in Part VI). See instructions. 7 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details 8in Part VI). See instructions. 9 9 Distributable amount for 2022 from Section C, line 6 10 10 Line 8 amount divided by line 9 amount (i) (ii) (iii) Excess Underdistributions DistributableSection E ' Distribution Allocations (see instructions) Distributions Pre-2022 Amount for 2022 1 Distributable amount for 2022 from Section C, line 6 2 Underdistributions, if any, for years prior to 2022 (reasonable cause required ' explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2022 a From 2017. . . . . . . . . . . . . . . . b From 2018. . . . . . . . . . . . . . . . c From 2019. . . . . . . . . . . . . . . . d From 2020. . . . . . . . . . . . . . . . e From 2021. . . . . . . . . . . . . . . . f Total of lines 3a through 3e g Applied to underdistributions of prior years h Applied to 2022 distributable amount i Carryover from 2017 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. 4 Distributions for 2022 from Section D, line 7: $ a Applied to underdistributions of prior years b Applied to 2022 distributable amount Remainder. Subtract lines 4a and 4b from line 4.c 5 Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2023. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2018. . . . . . . b Excess from 2019. . . . . . . c Excess from 2020. . . . . . . d Excess from 2021. . . . . . . e Excess from 2022. . . . . . . BAA Schedule A (Form 990) 2022 TEEA0407L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 8 Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) BAA Schedule A (Form 990) 2022 TEEA0408L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 PART III, LINE 12 - OTHER INCOME NATURE AND SOURCE 2022 2021 2020 2019 2018 OTHER INCOME $ 1,663. $ 7,500. $ 11,885. $ 1,821. TOTAL $ 1,663. $ 7,500. $ 0. $ 11,885. $ 1,821. OMB No. 1545-0047Schedule B Schedule of Contributors(Form 990) 2022Attach to Form 990 or Form 990-PF. Department of the Treasury Internal Revenue Service Go towww.irs.gov/Form990 for the latest information. Name of the organization Employer identification number Organization type (check one): Filers of: Section: Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions. Special Rules For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering "N/A" in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions $totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it must answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). Schedule B (Form 990) (2022)BAA For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. TEEA0701L 7/22/22 FRIENDS OF THE FUTURE 99-0296604 X 3 X Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 1 7 FRIENDS OF THE FUTURE 99-0296604 X1 DANIEL & ANNA AKAKA 73-4397 PAIAHA STREET 7,500. KAILUA KONA, HI 96740 X2 EARL & DORIS BAKKEN FOUNDATION 90 SOUTH 7TH STREET, SUITE 510 30,000. MINNEAPOLIS, MN 55402 X3 GEORGINE BUSCH 73-4615 OLD GOVERNMENT ROAD 30,132. KAILUA KONA, HI 96740 X4 HAWAII COMMUNITY FOUNDATION 827 FORT STREET 55,000. HONOLULU, HI 96813 X5 KAMEHAMEHA SCHOOLS 567 SOUTH KING STREET 50,000. HONOLULU, HI 96813 X6 THE KIRK-LANDRY CHARITABLE FUND PO BOX 628298 5,000. ORLANDO, FL 32862 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 2 7 FRIENDS OF THE FUTURE 99-0296604 X7 O'NEILL FAMILY FOUNDATION, WILLIAM 425 LITERARY ROAD 125,000. CLEVELAND, OH 44113 X8 POHA FUND 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X9 WHH FOUNDATION 1080 AVONDALE ROAD 5,000. SAN MARINO, CA 91108 X10 ATHERON FAMILY FOUNDATION 827 FORT STREET MALL 41,000. HONOLULU, HI 96813 X11 BLUEPRINT FOR CHANGE PO BOX 4560 138,396. HONOLULU, HI 96813 X12 HAWAII COUNTY 25 AUPUNI STREET 141,074. HILO, HI 96720 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 3 7 FRIENDS OF THE FUTURE 99-0296604 X13 HAWAII DEPARTMENT OF EDUCATION PO BOX 2360 13,601. HONOLULU, HI 96804 X14 DEPARTMENT OF HUMAN SERVICES 1010 BISHOP STREET #206 105,854. HONOLULU, HI 96813 X15 ASTRAZENECA 1800 CONCORD PIKE 12,500. WILMINGTON, DE 19803 X16 SAMUEL N AND MARY CASTLE FOUNDATION 733 BISHOP STREET #1275 30,000. HONOLULU, HI 96813 X17 COLLABORATIVE SUPPORT SERVICES, INC 720 UNIVERSITY AVENUE #200 18,750. LOS GATOS, CA 95032 X18 COOKE FOUNDATION LIMITED 827 FORT STREET MALL 20,000. KAMUELA, HI 96813 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 4 7 FRIENDS OF THE FUTURE 99-0296604 X19 THE DORRANCE FAMILY FOUNDATION 6263 N SCOTTSDALE ROAD #330 50,000. SCOTTSDALE, AZ 85250 X20 FAMILY SUPPORT SERVICES OF WEST HI 75-127 LUNAPULE ROAD #11 10,500. KAILUA KONA, HI 96740 X21 FIRST HAWAII BANK FOUNDATION 999 BISHOP ST 15,000. HONOLULU, HI 96813 X22 FRED BALDWIN MEMORIAL FOUNDATION C BREWER BUILDING #827 5,000. HONOLULU, HI 96813 X23 GATES FAMILY FOUNDATION 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X24 HAWAII CHILDREN'S TRUST FUND 828 FORT STREET MALL 25,000. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 5 7 FRIENDS OF THE FUTURE 99-0296604 X25 HAWAII DENTAL SERVICE FOUNDATION 900 FORT STREET MALL #1900 20,786. HONOLULU, HI 96813 X26 HMSA PO BOX 860 30,000. HONOLULU, HI 96808 X27 HPM BUILDING SUPPLY FOUNDATION 380 KANOELEHUA AVENUE 5,000. HILO, HI 96720 X28 HEALTH RESOURCES AND SERVICES ADMIN 330 INDEPENDENCE AVENUE, SW 30,000. WASHINGTON, DC 20201 X29 KARAKIN FOUNDATION PO BOX 2079 50,000. ABILENE, TX 79604 X30 LGA FAMILY FOUNDATION PO BOX 3170 100,000. HONOLULU, HI 96802 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 6 7 FRIENDS OF THE FUTURE 99-0296604 X31 MORTENSON FAMILY FOUNDATION 700 MEADOW LANE NORTH #615 50,000. MINNEAPOLIS, MN 55422 X32 CHARLES MOSKUS PO BOX 1532 5,000. KAPAAU, HI 96755 X33 MULTIPLIER 548 MARKET STREET, PMB81178 6,192. SAN FRANCISCO, CA 94104 X34 LESLIE TUCHMAN 3004 MACKLAND AVE NE 10,000. ALBUQUERQUE, NM 87106 X35 US DEPARTMENT OF EDUCATION PO BOX 87130 3,291,106. LINCOLN, NE 68501 X36 VANGUARD CHARITABLE PO BOX 9509 100,000. WARWICK, RI 02889 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 7 7 FRIENDS OF THE FUTURE 99-0296604 X37 BRADFORD WILEY 1250 HIGHWAY 128 26,250. NAVARRO, CA 95463 X38 AVA WILLIAMS PO BOX 1086 5,000. KAMUELA, HI 96743 Page 3Schedule B (Form 990) (2022) Name of organization Employer identification number Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ TEEA0703L 07/22/22BAA Schedule B (Form 990) (2022) 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A Schedule B (Form 990) (2022) Page 4 Name of organization Employer identification number Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.). . . . . . . . . . . . . $ Use duplicate copies of Part III if additional space is needed. (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee TEEA0704L 07/22/22 Schedule B (Form 990) (2022)BAA 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A N/A OMB No. 1545-0047Supplemental Financial StatementsSCHEDULE D (Form 990) Complete if the organization answered "Yes" on Form 990, 2022 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Attach to Form 990. Open to PublicDepartment of the Treasury Go to www.irs.gov/Form990for instructions and the latest information.Internal Revenue Service Inspection Name of the organization Employer identification number Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Part I Complete if the organization answered "Yes" on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts Total number at end of year. . . . . . . . . . . . . . . . 1 Aggregate value of contributions to (during year). . . . . . . 2 Aggregate value of grants from (during year). . . . . . . . . . 3 Aggregate value at end of year . . . . . . . . . . . . . 4 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds Yes Noare the organization's property, subject to the organization's exclusive legal control? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring Yes Noimpermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply).1 Preservation of land for public use (for example, recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year Total number of conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Total acreage restricted by conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b Number of conservation easements on a certified historic structure included in (a). . . . . . . . . . . . . c 2c d Number of conservation easements included in (c) acquired after July 25, 2006 and not on a 2dhistoric structure listed in the National Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the3 tax year 4 Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations,5 Yes Noand enforcement of the conservation easements it holds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year6 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year7 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) NoYesand section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.Part III Complete if the organization answered "Yes" on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: $Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) $Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: $Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a $Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b TEEA3301L 07/06/22BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule D (Form 990) 2022 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)Part III 3 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): Public exhibition Loan or exchange programa d Scholarly research Otherb e Preservation for future generationsc 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets Yes Noto be sold to raise funds rather than to be maintained as part of the organization's collection? . . . . . . . . . . . . . . . . . . . . Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included Yes Noon Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," explain the arrangement in Part XIII and complete the following table:b Amount Beginning balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 1c Additions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 1d Distributions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e 1e Ending balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f 1f Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?. . . . . 2 a Yes No If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII. . . . . . . . . . . . . . . . . . . . . b Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.Part V (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back Beginning of year balance. . . . . . 1 a Contributions. . . . . . . . . . . . . . . . . . b c Net investment earnings, gains, and losses. . . . . . . . . . . . . . . . . . . . . Grants or scholarships . . . . . . . . . d e Other expenditures for facilities and programs. . . . . . . . . . . . . . . . . . Administrative expenses. . . . . . . . f End of year balance. . . . . . . . . . . . g Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:2 %Board designated or quasi-endowmenta %Permanent endowmentb %Term endowment c The percentages on lines 2a, 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the Yes Noorganization by: Unrelated organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) 3a(i) Related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 3a(ii) If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b Describe in Part XIII the intended uses of the organization's endowment funds.4 Part VI Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (d) Book value (a) Cost or other basis (b) Cost or other (c) Accumulated (investment) basis (other) depreciation Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Leasehold improvements. . . . . . . . . . . . . . . . . . . c Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.). . . . . . . . . . . . . . . . . . . . . . . Schedule D (Form 990) 2022BAA TEEA3302L 07/06/22 FRIENDS OF THE FUTURE 99-0296604 12,790. 12,790. 0. 205,369. 202,893. 2,476. 16,330. 16,330. 0. 2,476. Schedule D (Form 990) 2022 Page 3 Part VII Investments ' Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (b) Book value(a) Description of security or category (including name of security) (c) Method of valuation: Cost or end-of-year market value (1) Financial derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Closely held equity interests. . . . . . . . . . . . . . . . . . . . . . . . . (3) Other (A) (B) (C) (D) (E) (F) (G) (H) (I) Total. (Column (b) must equal Form 990, Part X, column (B) line 12.). . . . . Investments ' Program Related.Part VIII Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (B) line 13.). . . . . Other Assets.Part IX Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (B) line 15.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Liabilities.Part X Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value1. (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Total. (Column (b) must equal Form 990, Part X, column (B) line 25.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TEEA3303L 07/06/22BAA Schedule D (Form 990) 2022 277,787. 272,899. 99-0296604FRIENDS OF THE FUTURE N/A N/A X RIGHT OF USE ASSET 269,004. SECURITY DEPOSIT 3,895. OPERATING LEASE OBLIGATION 269,870. OTHER LIABILITIES 7,917. SEE PART XIII Schedule D (Form 990) 2022 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part VIII, line 12:2 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a b Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Recoveries of prior year grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 2c d Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Amounts included on Form 990, Part VIII, line 12, but not on line 1:4 Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . a 4a Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.). . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part IX, line 25:2 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Prior year adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b c Other losses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . 4a b Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Supplemental Information.Part XIII Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. BAA Schedule D (Form 990) 2022 TEEA3304L 07/06/22 FRIENDS OF THE FUTURE 99-0296604 4,808,289. 4,808,289. 4,808,289. 4,445,787. 4,445,787. 4,445,787. PART X - FASB ASC 740 FOOTNOTE AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN, INCLUDING THE ORGANIZATION’S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF Schedule D (Form 990) 2022 Page 5 Part XIII Supplemental Information (continued) TEEA3305L 07/06/22BAA Schedule D (Form 990) 2022 99-0296604FRIENDS OF THE FUTURE PART X - FASB ASC 740 FOOTNOTE (CONTINUED) THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF JUNE 30, 2023. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. OMB No. 1545-0047Compensation InformationSCHEDULE J (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2022 Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Attach to Form 990. Open to PublicDepartment of the Treasury Go to www.irs.gov/Form990 for instructions and the latest information. InspectionInternal Revenue Service Name of the organization Employer identification number Questions Regarding CompensationPart I Yes No Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part1a VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (such as maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment orb reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain. . . . . . . . . . . . . . . . 1b Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,2 trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a?. . . . . . . . . . . . . . . . . . 2 Indicate which, if any, of the following the organization used to establish the compensation of the organization's CEO/3 Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing4 organization or a related organization: Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 4a Participate in or receive payment from a supplemental nonqualified retirement plan?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b Participate in or receive payment from an equity-based compensation arrangement?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 4c If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation5 contingent on the revenues of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 5a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 5b If "Yes" on line 5a or 5b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation6 contingent on the net earnings of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 6a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 6b If "Yes" on line 6a or 6b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed7 payments not described on lines 5 and 6? If "Yes," describe in Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject8 to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations9 section 53.4958-6(c)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2022 TEEA4101L 07/25/22 99-0296604FRIENDS OF THE FUTURE X X X X X X X X X Schedule J (Form 990) 2022 Page 2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.Note: (B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation (D) Nontaxable (F) Compensation (E) Total of benefits in column (B) columns(B)(i)-(D)(C) Retirement(A) Name and Title (i) Base (iii) Other (ii) Bonus & reported as and othercompensation reportableincentive deferred on prior deferred compensation compensation Form 990 compensation (i) 1 (ii) (i) 2 (ii) (i) 3 (ii) (i) 4 (ii) (i) 5 (ii) (i) 6 (ii) (i) 7 (ii) (i) 8 (ii) (i) 9 (ii) (i) 10 (ii) (i) 11 (ii) (i) 12 (ii) (i) 13 (ii) (i) 14 (ii) (i) 15 (ii) (i) 16 (ii) TEEA4102L 07/25/22BAA Schedule J (Form 990) 2022 99-0296604FRIENDS OF THE FUTURE LILINOI GRACE PROJECT DIRECTOR 251,624. 0. 0. 0. 0. 0. 0. 0. 18,483. 0. 270,107. 0. 0. 0. Schedule J (Form 990) 2022 Page 3 Part III Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. BAA Schedule J (Form 990) 2022 TEEA4103L 07/25/22 FRIENDS OF THE FUTURE 99-0296604 OMB No. 1545-0047Supplemental Information to Form 990 or 990-EZSCHEDULE O (Form 990) Complete to provide information for responses to specific questions on 2022 Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Go to www.irs.gov/Form990 for the latest information. Inspection Internal Revenue Service Name of the organization Employer identification number TEEA4901L 07/22/22 Schedule O (Form 990) 2022BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 99-0296604FRIENDS OF THE FUTURE FORM 990, PART III, LINE 1 - ORGANIZATION MISSION FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAI?I ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS BOARD MEMBERS ARE PROVIDED WITH AN ELECTRONIC COPY OF THE DRAFT 990 BEFORE IT IS FILED. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS DIRECTORS ARE REQUESTED TO COMPLETE AND SIGN DISCLOSURE FORMS ANNUALLY. FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT ANNUALLY, THE ORGANIZATION USES HAWAII COUNTY DATABOOK, HAWAII EMPLOYERS COUNCIL COMPENSATION SURVEYS, BUREAU OF LABOR STATISTICS REPORTS, CROSSPOINT EXECUTIVE SURVEYS AND INFORMAL GATHERING OF INFORMATION FROM COMPARABLE NON-PROFIT BUSINESSES ON HAWAII ISLAND. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES BOARD MEMBERS AND OFFICERS SERVE AS VOLUNTEERS WITH NO COMPENSATION. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE ADMINISTRATIVE OFFICES DURING BUSINESS HOURS UPON ADVANCE REQUEST. THE 990 RETURN IS ALSO UPLOADED TO THE STATE OF HAWAII ATTORNEY GENERAL’S OFFICE WEBSITE. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING MANAGEMENT AND GENERAL EXPENSE 20,739. 20,739. Schedule O (Form 990) 2022 Page 2 Name of the organization Employer identification number BAA Schedule O (Form 990) 2022 TEEA4902L 07/22/22 99-0296604FRIENDS OF THE FUTURE FORM 990, PART IX, LINE 11G (CONTINUED) OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING PROGRAM SERVICE EXPENSE 1,766,642. 1,766,642. TOTAL $ 1,787,381. $ 1,766,642. $ 20,739. $ 0. Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment F Operating Budgets FYE24 & 25.pdf Friends of the Future Fiscal Year July 1, 2023 to June 30, 2024 Draft Oprating Budget Aloha MAP Bond Memorial Library Restoration ECE Career Pathways Early Childhood ~ County Friends of Anuenue Playground Friends of Waimea CERT Grab n Go Hawaii Environment al Education Alliance Hawaii Island Women's Leadership Forum Hokupaa Hoʻola Hou ia Kalauao Hui Kuapa Kō Internships Learning 2 Thrive Na Haumana o Papa Auwae Na Hua Hoʻohuli i Ka Pono Neighbor- hood Place of Kona Nest for Families No Ke Ola Pono North Hawaii Domestic Violence Awareness Solar Matters Tutuʻs House Waimea Trails & Greenways Fund Development Management & General TOTAL SUPPORT & REVENUE Carryover from FYE 6/22 3,500 0 130,000 0 16,000 0 5,235 2,500 2,800 10,000 0 18,000 40,000 25,000 23,000 13,250 4,000 72,000 12,000 2,500 0 0 85,000 0 0 464,785 Administrative Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 168,984 168,984 Individual Contributions 0 0 0 0 0 0 0 0 0 0 5,000 0 0 10,000 0 5,000 1,000 0 2,500 3,000 75,000 1,000 0 20,000 372,500 Business Contributions 0 0 0 0 1,000 1,000 0 0 0 50,000 0 0 0 0 0 2,500 20,000 0 500 5,000 30,000 1,000 0 15,000 126,000 Foundations & Trusts 0 550,000 0 0 0 0 10,000 0 0 75,000 100,000 0 0 125,000 0 60,000 50,000 75,000 35,000 5,000 20,000 150,000 10,000 0 30,000 1,295,000 Government Grants/Contracts 2,763,227 200,000 0 100,000 0 0 10,000 0 5,000 0 50,000 0 0 0 0 0 475,000 30,000 100,000 5,000 0 0 0 0 0 3,738,227 Special Events 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,000 7,500 10,000 0 27,500 In-Kind 0 200,000 225,000 0 0 0 0 0 0 0 0 12,000 0 0 20,000 0 0 0 0 0 20,000 30,000 12,000 0 0 519,000 Support & Revenue 2,766,727 1,200,000 355,000 100,000 16,000 1,000 26,235 2,500 7,800 85,000 200,000 35,000 40,000 150,000 53,000 73,250 536,500 198,000 147,000 15,500 48,000 295,000 116,500 10,000 233,984 6,711,996 EXPENSES Personnel In-Kind Personnel 0 0 120,000 0 0 0 0 0 0 0 0 12,000 0 0 20,000 0 0 0 0 0 20,000 30,000 12,000 0 0 214,000 Salaries 300,000 0 0 0 0 0 0 0 0 0 100,000 0 0 60,000 0 0 315,000 90,000 0 0 0 100,000 0 43,000 85,000 1,093,000 P/R taxes & fee 64,230 0 0 0 0 0 0 0 0 0 21,410 0 0 12,846 0 0 67,442 19,000 0 0 0 21,410 0 8,700 17,179 232,216 Medical/Dental 20,000 0 0 0 0 0 0 0 0 0 24,000 0 0 24,000 0 0 36,000 0 0 0 0 30,000 0 36,000 24,000 194,000 Total Personnel 384,230 0 120,000 0 0 0 0 0 0 0 145,410 12,000 0 96,846 20,000 0 418,442 109,000 0 0 20,000 181,410 12,000 87,700 126,179 1,733,216 Operating Expenses Construction Related 0 1,100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,100,000 Bank Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,200 0 1,200 Equipment Lease 0 0 0 0 0 0 0 0 0 0 2,500 0 0 0 0 0 4,600 0 0 0 0 4,000 0 600 500 12,200 Facilities 185,000 0 0 30,000 0 0 0 0 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 216,500 Furniture & Equipment 0 0 0 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 General Excise Tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 350 0 0 350 Insurance 25,000 15,000 0 0 0 0 0 0 0 0 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 12,000 53,500 Licenses 125,000 0 5,000 0 0 0 0 0 0 0 0 0 250 0 0 750 0 0 0 0 0 0 0 0 0 131,000 Licenses (In-Kind) 0 0 75,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 75,000 Mileage 7,500 0 5,000 0 0 350 0 0 0 2,500 1,200 0 0 1,000 1,000 0 15,000 1,250 0 1,000 0 0 0 0 0 35,800 Partner Enrichment 325,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 325,000 Postage & Shipping 0 0 0 0 0 0 0 0 0 0 120 0 0 0 0 150 750 120 0 590 0 1,000 0 1,000 1,500 5,230 Printing 0 0 0 0 0 0 0 0 500 0 0 0 0 0 0 500 0 0 0 1,500 0 0 0 0 0 2,500 Professional Fees 675,000 0 20,000 0 0 0 0 2,500 0 60,000 0 0 20,000 10,000 2,000 50,000 7,500 50,000 0 5,000 20,000 0 10,000 0 10,000 942,000 Public Awareness 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 0 5,000 Rent & Utilities 0 0 0 0 0 0 1,200 0 0 0 12,000 0 0 0 0 0 40,000 0 0 0 0 75,000 0 2,500 12,000 142,700 Repairs & Maintenance 0 0 0 0 7,500 0 0 0 0 0 5,000 0 0 0 0 0 1,500 0 0 0 0 1,000 2,500 0 1,000 18,500 Staff Development 0 0 0 0 0 0 0 0 0 0 1,000 0 0 1,000 0 0 3,000 2,500 0 500 0 500 0 750 0 9,250 Stipends 0 0 95,000 0 0 0 0 0 2,000 10,000 7,500 0 10,000 12,000 0 5,000 0 2,000 2,500 0 0 0 5,000 0 0 151,000 Supplies & Materials 300,000 0 1,300 55,000 0 500 20,000 0 500 1,250 5,000 1,200 0 2,500 15,000 5,000 7,500 5,000 125,000 5,000 5,000 5,000 5,000 2,500 1,200 568,450 Supplies (In-Kind) 0 6,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,000 Telecommunications 27,500 0 0 0 0 0 0 0 0 1,000 1,200 0 0 1,000 0 0 6,000 1,500 0 0 0 4,500 0 750 1,200 44,650 Travel 125,000 0 0 5,000 0 0 0 0 500 0 1,500 12,500 0 1,000 3,000 0 3,000 2,500 0 0 0 0 0 0 0 154,000 Vehicle Fuel 0 0 0 0 0 0 1,200 0 0 0 1,200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,400 Total Operating Expenses 1,795,000 1,115,000 207,300 90,000 7,500 850 22,400 2,500 4,000 74,750 44,720 13,700 30,250 28,500 21,000 61,400 88,850 64,870 127,500 13,590 25,000 91,000 22,850 15,300 39,400 4,007,230 Total All Expenses 2,179,230 1,115,000 327,300 90,000 7,500 850 22,400 2,500 4,000 74,750 190,130 25,700 30,250 125,346 41,000 61,400 507,292 173,870 127,500 13,590 45,000 272,410 34,850 103,000 165,579 5,740,446 FOF Admin Fee 132,568 70,000 27,700 10,000 0 0 2,500 0 780 7,500 9,500 2,500 4,000 5,000 5,000 5,000 10,000 10,000 14,000 1,000 1,000 20,000 4,200 0 0 342,248 TOTAL 2,696,028 1,185,000 355,000 100,000 7,500 850 24,900 2,500 4,780 82,250 199,630 28,200 34,250 130,346 46,000 66,400 517,292 183,870 141,500 14,590 46,000 292,410 39,050 103,000 165,579 6,466,924 Excess/(Deficit) 70,699 15,000 0 0 8,500 150 1,335 0 3,020 2,750 370 6,800 5,750 19,654 7,000 6,850 19,209 14,130 5,500 910 2,000 2,590 77,450 (93,000) 68,406 245,072 250,000 Friends of the Future Fiscal Year July 1, 2024 to June 30, 2025 Draft Oprating Budget Aloha MAP Bond Memorial Library Restoration ECE Career Pathways Early Childhood ~ County Friends of Anuenue Playground Grab n Go Hokupaa Hoʻola Hou ia Kalauao Hui Kuapa Kō Internships Learning 2 Thrive Na Haumana o Papa Auwae Na Hua Hoʻohuli i Ka Pono Nest for Families No Ke Ola Pono North Hawaii Domestic Violence Awareness Solar Matters Tutuʻs House Waimea Trails & Greenways Neighbor- hood Place of Kona Fund Development Management & General TOTAL SUPPORT & REVENUE Carryover from FYE 6/22 0 0 165,000 495,000 15,000 2,500 24,500 0 7,500 40,000 95,000 20,000 13,250 80,000 25,000 2,500 0 0 85,000 4,000 0 0 1,074,250 Administrative Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300,000 300,000 Individual Contributions 0 0 0 0 0 0 10,000 5,000 0 0 10,000 0 0 0 2,500 3,000 50,000 1,000 5,000 0 20,000 106,500 Business Contributions 0 0 0 0 1,000 0 5,000 0 0 0 0 0 0 0 1,000 0 20,000 1,000 2,500 0 10,000 40,500 Foundations & Trusts 0 50,000 0 0 0 5,000 25,000 75,000 0 0 0 0 0 50,000 50,000 7,500 0 175,000 10,000 50,000 0 30,000 527,500 Government Contracts 2,297,414 106,675 0 0 0 2,500 0 7,500 0 0 0 0 0 0 14,500 5,000 0 0 0 475,000 0 0 2,908,589 Special Events 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 0 0 0 5,000 In-Kind 0 100,000 120,000 0 0 35,000 0 0 12,000 0 0 0 0 0 0 0 20,000 30,000 12,000 0 0 0 329,000 Support & Revenue 2,297,414 256,675 285,000 495,000 15,000 46,000 49,500 97,500 24,500 40,000 95,000 30,000 13,250 130,000 89,500 18,500 23,000 275,000 114,000 536,500 0 360,000 5,291,339 EXPENSES Personnel In-Kind Personnel 0 0 120,000 0 0 0 0 0 12,000 0 0 0 0 0 0 0 20,000 30,000 12,000 0 0 0 194,000 Salaries 265,000 0 0 0 0 0 0 50,000 0 0 50,000 0 0 75,000 0 0 0 100,000 0 315,000 47,500 125,000 1,027,500 P/R taxes & fee 56,635 0 0 0 0 0 0 10,705 0 0 10,705 0 0 19,000 0 0 0 21,410 0 67,442 10,170 25,263 221,329 Fringe 49,704 0 0 0 0 0 0 12,000 0 0 12,000 0 0 0 0 0 0 21,600 0 36,000 36,000 24,000 191,304 Total Personnel 371,339 0 120,000 0 0 0 0 72,705 12,000 0 72,705 0 0 94,000 0 0 20,000 173,010 12,000 418,442 93,670 174,263 1,634,133 Operating Expenses Construction Related 0 231,675 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 231,675 Bank Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 1,000 Dual Enrollment 60,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Equipment Lease 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,300 0 4,600 500 500 7,900 Evaluation 190,975 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Facilities 125,820 0 0 45,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 170,820 Furniture & Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 General Excise Tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 250 0 0 0 250 Insurance 0 0 0 0 0 0 0 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 18,000 19,500 Licenses 158,840 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 158,840 Licenses (In-Kind) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Mileage 7,400 0 0 0 0 0 500 0 0 0 500 1,000 0 2,500 0 500 0 0 0 15,000 0 0 27,400 Partner Enrichment 154,900 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 154,900 Postage & Shipping 0 0 0 0 0 0 0 0 0 0 0 0 0 200 0 140 0 345 0 750 1,000 900 3,335 Printing 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 0 0 0 0 0 1,000 Professional Fees 948,725 0 30,000 0 0 0 47,500 0 0 25,000 0 0 0 10,000 0 10,500 3,000 0 5,000 7,500 0 0 1,087,225 Public Awareness 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 1,000 Rent & Utilities 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 0 0 73,720 0 40,000 9,870 29,610 158,200 Repairs & Maintenance 0 0 0 0 10,000 0 0 2,500 0 0 0 0 0 0 0 0 0 0 2,000 1,500 500 500 17,000 Staff Development 0 0 0 0 0 0 0 1,000 0 0 750 0 0 1,000 0 500 0 0 0 3,000 750 0 7,000 Stipends 0 0 45,000 375,000 0 2,000 0 0 0 0 10,000 0 0 5,000 4,000 0 0 0 0 0 0 0 441,000 Supplies & Materials 88,725 0 1,500 25,000 0 1,200 250 2,500 500 11,000 9,045 5,000 0 2,500 75,000 2,000 0 2,000 5,000 7,500 500 750 239,970 Supplies (In-Kind) 0 0 0 0 35,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35,000 Technology 21,290 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Telecommunications 0 0 0 0 0 0 250 1,000 0 0 1,000 0 0 1,500 0 0 0 2,450 0 6,000 825 1,645 14,670 Travel 60,000 0 0 5,000 0 0 0 500 12,000 0 1,000 5,000 0 1,000 0 0 0 0 0 3,000 0 0 87,500 Vehicle Fuel 0 0 0 0 0 1,000 0 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,500 Total Operating Expenses 1,816,675 231,675 76,500 450,000 10,000 39,200 48,500 14,500 12,500 36,000 22,295 11,000 0 23,700 79,000 14,640 3,000 80,815 12,250 88,850 15,945 51,905 3,138,950 Total All Expenses 2,188,014 231,675 196,500 450,000 10,000 39,200 48,500 87,205 24,500 36,000 95,000 11,000 0 117,700 79,000 14,640 23,000 253,825 24,250 507,292 109,615 226,168 4,773,083 FOF Admin Fee 109,400 25,000 0 45,000 0 0 1,000 9,500 0 4,000 0 0 0 10,000 10,500 1,000 0 0 4,200 10,000 0 0 229,600 TOTAL 2,297,414 256,675 196,500 495,000 10,000 39,200 49,500 96,705 24,500 40,000 95,000 11,000 0 127,700 89,500 15,640 23,000 253,825 28,450 517,292 109,615 226,168 5,002,683 Excess/(Deficit) 0 0 88,500 0 5,000 6,800 0 795 0 0 0 19,000 13,250 2,300 0 2,860 0 21,175 85,550 19,209 (109,615) 133,833 288,656 0 Bid Zip RFP #4576/Friends of the Future_942352/2 Attachment G. Statement Related to Use of Federal Funds.docx Attachment G: Certification for Contracts, Grants, Loans, and Cooperative Agreements The undersigned certifies, to the best of his or her knowledge and belief, that: 1. No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. 2. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form-LLL, “Disclosure Form to Report Lobbying,” in accordance with its instructions. 3. The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. The Contractor, Friends of the Future, certifies or affirms the truthfulness and accuracy of each statement of its certification and disclosure, if any. In addition, the Contractor understands and agrees that the provisions of 31 U.S.C. Chap. 38, Administrative Remedies for False Claims and Statements, apply to this certification and disclosure, if any. Signature of Contractor’s Authorized Official Name and Title of Contractor’s Authorized Official: Susan Maddox, Executive Team Leader Date May 12, 2024 Bid Zip RFP #4576/Friends of the Future_942352/2 Proposal for Family Childcare Start-Ups.pdf Organization: Friends of the Future RFP No.: 4576 1 PROPOSAL APPLICATION CHECKLIST: 2. Family Childcare Start-Ups Applicant: Friends of the Future RFP No.: 4576 The applicant’s proposal must contain the following components in the order shown below. Return this checklist to the purchasing agency as part of the Proposal Application. Item Reference in RFP Format/Instruc -tions Provided Required by Purchasing Agency Applicant to place “X” for items included in Proposal General: Proposal Application Checklist Section 1, RFP Attachment A X X Proposal Application Form Section 1, RFP Attachment B X X B Proposal Table of Contents Entity Description COGS Project Description Community Benefit Leveraging Partns. & Resources Mgmt. Capacity & Outcomes Budget & Financials/Statement. Section 3, RFP Section 3, RFP X X One Unredacted Electronic Copy of Proposal (PDF format) Section 1, RFP Section 1, RFP X X One Redacted Electronic Copy of Proposal (PDF format) Section 1, RFP Section 1, RFP X N/A Certifications: Federal Certifications Section 5, RFP Attachment F, App. I X X Program Specific Requirements: N/A Organization: Friends of the Future RFP No.: 4576 2 PROPOSAL APPLICATION FORM Project Title: Family Childcare Start-Ups Organization Name: Friends of the Future Contact Name: Susan Maddox Telephone: 808.885.8336 ext 107 or 808.989.0558 Email Address: future@fofhawaii.org Project Category: EARLY CHILDHOOD INITIATIVES PROGRAM Funding Summary. Amount SLFRF Funds Requested. $300,000 Funds From Other Sources (if available). $0 In-kind Contribution Value (if available). $0 Total Project Cost. $300,000 ACKNOWLEDGEMENT I, the undersigned, hereby certify that the information provided in this County of Hawaiʻi Request for Proposals has been reviewed in its entirety and the affixed signature accepts responsibility on behalf of said organization to inform its members of the content herein. All terms and conditions of this County of Hawaiʻi Request for Proposals shall be a part of any contract entered into as a result of this proposal. Signature: Name (please type or print clearly): Susan Maddox Title: Executive Team Leader Date Signed: May 15, 2024 Organization: Friends of the Future RFP No.: 4576 3 Proposal Application Table of Contents Proposal Applicati0n Checklist…………………………………………………………………………………………………. 1 Proposal Application Form……………………………………………………………………… ………………………………. 2 Table of Contents…………………………………………………………………………………………………………………… 3 3.1. Entity Description……………………………………………………………………………………………………………. 4 a. Brief Description…………………………… ………………………………………………………………………………. 4 b. Name(s) of Principals Responsible for Organization……………………………………………………………. 4 c. Number of Jobs Entity Provides………………………………………………………………………………………. 4 d. Community Served by the Organization……………………………………………………………………………. 4 e. Certificate of Good Standing reference 2Attachment B……………………………………………………..… 4 3.2 COVID-19 Impacts………………………………………… ………………………………………………………………….. 4 a. Description of Economic Harm…………………………………………………………………………………………. 4 b. Response to Negative Impacts of COVID…………………………………………………………………………… 5 3.3 Project Description……………………………………………………………………………………………………………. 5 a. Project Description………………………………………………………………………………………………………. 5 b. Description How Project Responds to Negative Impacts of COVID………………………………………. 5 c. Timeline……………………………………………………………………………………………………………………… 6 d. Entity’s Capacity to Carry Out Goals………………………………………………………………………………… 7 3.4. Community Benefit………………………………………………………………………………………………………. 7 a. History of Creating Community Benefit………………………………………………………………………….. 7 b. Ongoing Community Benefit…………………………………………………………………………………………. 7 c. Benefit to the County……………………………………………………………………………………………………. 8 3.5 Leveraging Partnerships and Resources………………………………………………………………………………… 9 a. Entity’s Track Record……………………………………………………………………… …………………………… 9 b. Leveraging Additional Partnerships………………………………………………………………………………. 9 3.6 Management Capacity and Measurable Outcomes…………………………………………………………... 10 a. Entity Experience and Capacity……………………………………………………………………………………….. 10 b. Management, Implementation, Measurement and Reports………………………………………………… 10 c. Additional Staff……………………………………………………………………………………………………………. 10 d. Identifying and Tracking Beneficiaries……………………………………………………………………………. 10 3.7 Budget and Financials………………………………………………………………………………………… ………….. 10 a. Total Funding……………………………………………………………………………………………………………… 10 b. Category A: N/A………………………………………………………………………………………………………….. 10 c. Budget Narrative …………………………………………………………………………………………… …………………11 d. County or Federal COVID-19 Financial Packages…………………………………………………………………… 11 e. Project Timeline Detail……………………………………………………………………………………………………… 12 f. Attachments 2A. Executive Team Leader CV 2B. Certificate of Good Standing 2C. Project Budget: Family Childcare Start-Ups 2D. Current Year Financial Statements 2E1-4.FYE 22and FYE 23 Audits and Form 990s 2F. FYE23 and FYE24 Operating Budgets 2G. Statement Related to Use of Federal Funds Organization: Friends of the Future RFP No.: 4576 4 3.1 Entity description 3.1.a. Provide a brief description of your entity including mission, goals, and history in the County of Hawaiʻi. Founded on Hawaii Island in 1991 by Native Hawaiian business executive and community service leader Kenneth Brown, Friends of the Future (FOF), is an ever changing collective of programs and initiatives led by community for community. FOF’s mission: Facilitating a sense of lokahi (harmony and balance) among the diverse people of Hawaiʻi, we encourage each person to contribute their deepest values to create shared visions and to continuously improve our communities. Goals: 1) increase community stability and esteem by preserving the cherished cultural anchors of Hawaiʻi Island; 2) effectively focus community resources on community identified needs by promoting dialogue that brings together community members from diverse backgrounds and interests; and 3) significantly improve the quality of life of all who live, work and play on Hawaiʻi Island. 3.1.b. Provide the name(s) of the principal(s) responsible for the entities’ organizational operations. Be sure to include their qualifications. Susan Maddox has served as Executive Team Leader for Friends of the Future since 1996. During that time FOF has provided administration, accounting, grants management, technical assistance, strategic planning and meeting facilitation services to more than 110 community-based programs and initiatives. She is responsible for all day-to-day operations, budget and finance, human resources, and community outreach. (See Attachment A for CV) 3.1.c. Describe how many employees or jobs your entity provides opportunities for. There are eight (8) full time, two (2) part time paid staff, 20 independent contractors and 60 regular volunteers across the 35 programs currently active within FOF. The proposed Family Childcare StartUps project will add one (1) full time paid staff and between 15 and 20 contractors. 3.1.d. Describe the community served by your entity. Based in Waimea, FOF’s broad community-capacity building philosophy allows inclusion of programs around Hawaii Island. Programs serve people of all ages, ethnicities, and socio-economic backgrounds. The Family Childcare Start-Ups project will partner with PATCH (Parents Attentive to Children) and the Early Childhood Resource Team (ECRT) to both increase the number of licensed family childcare programs, and to enhance the physical and learning environments in both the new programs and existing programs. 3.1.e. Submit a Certificate of Good Standing from the State of Hawaiʻi DCCA, which must be dated within thirty (30) days of proposal submittal. (See Attachment B) 3.2 COVID-19 Impacts 3.2.a. Description of Economic Harm. As a result of the COVID pandemic, families across Hawaiʻi Island, especially those with young children, were often forced to make a decision about staying in the workforce or staying home to care for their children. Statewide, the majority (61%) reported lost income directly related to the pandemic, and 24% reported little confidence they would meet basic leaving expenses. Today, four (4) years later many families continue to experience post-pandemic financial insecurity and/or lack of employment. Parents Organization: Friends of the Future RFP No.: 4576 5 also face increased difficulty finding childcare, which has never regained pre-pandemic capacity. Quality childcare is a workforce support for parents, and a school readiness support for young children. Many of the existing childcare programs are located in areas not near where families live or are not easily accessible. 3.2.b Description of How Project Responds to Negative Impacts of COVID Increasing the number of family childcare programs will provide parents with significantly more choices for childcare, which in turn makes it easier for them to work/return to work. Enhancing program site infrastructure ensures children have access to a variety of age appropriate activities which increases their future readiness for school. 3.3 Project Description: 3.3.a. Describe your project in detail and how it increases resilience, supports recovery, and/or provides relief. America’s future depends on quality childcare. It not only fuels our country’s economic engine by allowing parents to work, but also builds the workforce of the future. Of the 12 million infants and toddlers in the United States, more than half spend some or all their day being cared for by someone other than their parents. The COVID-19 pandemic revealed a fragile, underfunded childcare system that falls short of what babies and families need to thrive and our economy needs to stay strong. As we build back, policymakers must recognize childcare as an essential public good and ensure all families who need it have quality, available, affordable, and accessible care that supports childrenʻs healthy development. The Family Childcare Start-Ups program will: 1) Work collaboratively with PATCH to recruit new individuals to become family childcare providers 2) Create a successful campaign to increase the number of family childcare providers by 8-10/year located geographically around Hawaiʻi Island 3) Provide support to providers on all phases of business start-up including: a) Creating a business plan, including a needs assessment b) Completing DHS licensing requirements c) Insurance d) Assistance with DCCA and Tax Department GET requirements e) Completing fingerprinting and background checks f) Preparing proposals for facilities and infrastructure improvements, supplies and equipment 4) Provide access to age-appropriate resources and curriculum 5) Receive proposals from providers, evaluate for eligibility and forward to ECTRC for final decision 6) Ensure providers meet deliverables and report outcomes 7) Create a proposal process for providers who have been open for at least six (6) months to request funds for start-up costs and infrastructure improvements Early childhood experiences are the foundation for brain development, school readiness, and early academic achievement.1 1 Why Early Childhood Matters.N.D. NC Department of Health and Human Services. https://www.ncdhhs.gov/about/department-initiatives/early-childhoo d/why-early-childhoodmatters#:~:text=Early%20childhood%20experiences%20from%20birth,future%20learning%2C%20behavior%20 and%20health. Organization: Friends of the Future RFP No.: 4576 6 3.3.b. Describe how this proposal directly responds to the negative economic impacts of the COVID-19 pandemic consistent with ARPA guidelines (include relevant citations from the U.S. Treasury materials). Family Childcare Start-Ups activities are eligible for ARPA funds because they respond to “a harm … caused or exacerbated by the public health emergency or its negative economic impacts and the program, service, or capital expenditure responds to such harm.” The negative impacts of the pandemic for families in Hawai'i County are documented in The Hawai'i County Early Childhood Community Profile.2 Young children in Hawai'i County have faced additional hardship as a result of the coronavirus pandemic. Across Hawai'i, early care and learning enrollment remains 18% below pre-pandemic rates.3 Reduced exposure to quality infant and toddler learning opportunities in high quality home care center settings, which allow parents to go or obtain jobs, means our youngest future leaders arrive at pre-school and PreK already behind (especially for low income or racial/ethnic minority families).4 The Family Childcare Start-Ups program will provide a solid foundation for children to reach developmental milestones in a high quality care environment. Quality childcare feeds a baby’s growing brain, building the foundation for them to thrive as adults. But available research shows 93% of children in home-based programs are in low or mediocre quality care settings that can be detrimental to their development. Despite research showing over-burdened and under-resourced children benefit most from quality childcare, low quality care is often the only care available to them. Because quality is so closely associated with the relationships that childcare providers build with young children, support and training of the childcare workforce is critical. Available childcare means there are a sufficient number of family childcare programs to meet the need of working families on Hawaii Island. Affordable childcare allows families o work without devouring earnings, but it is in short supply. While most young children are in families with fairly modest incomes, in 30 states and Washington, D.C., center-based childcare for infants and toddlers is more expensive than in-state tuition and fees at a public university. Only 4.2% of low- and moderate-income infants and toddlers are served by the child- care assistance available through the Child Care and Development Fund. Additionally, many families do not benefit from the current childcare tax credit because they have little or no federal income tax liability and the maximum tax benefit does not approach the actual cost of infant-toddler care. Accessible childcare means families have the safe quality care they need in their communities, during the hours they need to work. As the nation copes with the long-term impacts of COVID-19, families will need a broad array of options to meet their childcare needs to return to the workforce. COVID-19 exacerbated the stress on the childcare system. Many providers have been forced to close, unable to make the economics of providing childcare work, or have limited enrollment in the interest of public health, further 2 U.S. Department of the Treasury 31 CFR Part 35 Final Rule (2022 Final Rule): https://www.govinfo.gov/content/pkg/FR-202201-27/pdf/2022-00292.pdf P. 111 § 35.6 (b)(1); Hawai'i County Early Childhood Community Profile. 2023. https://www.rd.hawaiicounty.gov/data-informa tion/r-d-reports 3 Hawai'i Child Care Capacity Dashboard. 2024. March. https://lookerstudio.google.com/reporting/6266e4b8-c275-4801-bc86aa3488baad0d/page/p_s5m4kzprwc 4 c.f.: Figure 8 in Christina Weiland, et. al.. 2021. Historic Crisis, Historic Opportunity: Using Evidence to Mitigate the Effects of the Covid-19 Crisis on Young Children and Early Care and Education Programs. Education Policy Initiative at the University of Michigan and The Urban Institute. https://edpolicy.umich.edu/sites/epi/files/2021-07/EPI-UICovid%20Synthesis%20Brief%20June%202021.pdf Organization: Friends of the Future RFP No.: 4576 7 narrowing access to the care that families need. Programs are coping with under-enrollment and slow growth due to smaller classes, and fewer children returning because of continued high unemployment or parents’ concerns about putting their children back in group settings. 3.3.c. Include a timeline for regular check-in meetings with ECRT staff. Friends of the Future will schedule monthly check-in meetings with PATCH and the ECRT staff to review progress and attend to any project modifications that may be needed. The program coordinator will meet with the FOF Executive Team Leader at least bi-weekly to review the work plan, progress, potential barriers and solutions to ensure the work moves forward in a timely manner. 3.3.d. Describe the experience this entity has to carry out the goals of this project. Since its founding in 1991, FOF has served as fiscal sponsor for more than 110 community-based programs and initiatives. The organization has extensive history with foundation and trust grants, as well as County, State and Federal grants and contracts. Specifically, FOF has worked with Hawaii County for more than 20 years in a variety of contracts. The financial accounting and reporting systems are well established, and annual federally required program audits are conducted. 3.4. Community Benefit 3.4.a. Describe your entity’s history of creating community benefits (e.g. people served, jobs created, tax revenue generated, or other measurable indicators, etc.). Across its 30+ year history and more than 110 community-based programs and initiatives, FOF has served more than 7,500 unduplicated individuals and generated more than $28M in revenue from individual and business donors, foundations and trusts, County, State and Federal contracts. Each program or initiative fills a unique community-identified need and operates independently under FOF’s fiscal sponsorship. Programs focused on youth specifically have included: Toddler P.R.E.P Group which served families from 1997-2001 after Kamehameha Traveling Pre-School ended and before Tutu & Me was established. From 2010-2015 FOF was actively engaged in a KKP Complex Area early literacy project.5 The federally funded Aloha MAP program currently serves 1,200 K-12 students providing tutoring, college and career coaching, family-focused learning excursions, and early college/dual credit programs. The state-wide Nest for Families program uses a proprietary text format to support new parents of children from birth to 18 months with a variety of on-demand resources and referrals; the project currently has 600 participants. The Family Childcare Start-Ups will add an important component to the lifelong learning continuum and help ensure incoming pre-school and Pre-K students are eager and ready to learn because of the enriched care environment they experienced. 3.4.b. Describe how this project will provide ongoing community benefits with impactful, measurable outcomes. COVID exacerbated an already limited number of family care center programs available on island. Increasing the number and quality of family care centers now will provide a continuous pipeline of children who have reached developmental milestones because of their experience in a family care center. The impactful, measurable outcome will be in the increased number of children ready for school, decreasing behavioral issues in the classroom, and ultimately children reading at grade leave by 3rd grade. The resources saved in terms of specialized curriculum and teaching professionals needed to address learning gaps can be quantified and the level of peacefulness can be qualitatively measured. National data indicates that reduced exposure to early learning has become widespread since the pandemic, 5 Final report on the Hawai'i P-3 Evaluation. https://www.rand.org/pubs/research_reports/RR1100.html Organization: Friends of the Future RFP No.: 4576 8 leading more children to reach kindergarten without the developmental foundation in place that they will need to thrive, and this is particularly true for children from families that are low-income and/ or are racial or ethnic minorities.6 Working in collaboration with PATCH and the ECRT staff, the Family Childcare Start-Ups program will support improvements in the following measurable indicators: The number and percent of: ➢ Number of individuals who express interest in becoming a family childcare progam ➢ Number of individuals who complete PATCH basic training ➢ Number of newly licensed home care centers ➢ Number of infants and toddlers able to attend a high quality licensed home care program ➢ Number of successful family care programs that expand and enhance their programs ➢ Number of parents who express satisfaction about the care their child receives ➢ Number of parents who report being able to return to work/maintain jobs feeling positive about childcare 3.4.c. Describe if and how this project benefits the County. Family Childcare Start-Ups project will provide high quality care for infants and toddlers giving parents confidence in the knowledge their child(ren) are being well cared for while they are at work. Increased tax base provided by new and/or expanded home care centers. Long term outcome infants and toddlers in high quality home care centers will successfully transition to pre-schools and P-K classrooms eager and ready to learn, significantly decreasing the need for remediation and behavior modification. Ultimately an educated workforce will benefit the entire island. Besides parents as first teachers, Family Childcare Start-ups are a foundational component of an integrated community-based early-childhood continuum of sequenced supports to help strengthen families and contribute to early childhood development. 3.5. Leveraging Partnerships and Resources 3.5.a. Describe your entity’s track record of leveraging partnerships, funding and other resources. Friends of the Future has an established track record of leveraging partnerships, funding and other resources. FOF is regularly called upon by foundations, trusts and government entities to serve as fiscal sponsor for programs because it has a nimble and efficient organizational structure. FOF has worked in collaboration with PATCH for a number of years and understands the importance of the developmental ages and stages of infants and toddlers, and the role family childcare programs can play in a child’s early development. 3.5.b. Describe how your entity will leverage additional partnerships, funding and other resources as part of a sustainable effort to continue the program beyond 2026. Friends of the Future serves as fiscal sponsor for both Puakalehua Early Childhood Consortium and Nest for Families, two (2) programs that specifically support early childhood development and education. Connecting both of these projects to Family Childcare Start-Ups will increase available resources to PATCH and individual providers. FOF is also fiscal sponsor for the East Hawaii Early Childhood Education 6 c.f.: Figure 8 in Christina Weiland, et. al.. 2021. Historic Crisis, Historic Opportunity: Using Evidence to Mitigate the Effects of the Covid-19 Crisis on Young Children and Early Care and Education Programs. Education Policy Initiative at the University of Michigan and The Urban Institute. https://edpolicy.umich.edu/sites/epi/files/202107/EPI-UI-Covid%20Synthesis%20Brief%20June%202021.pdf Organization: Friends of the Future RFP No.: 4576 9 Career Pathways project, in a partnership that includes Hawaii Community College, Department of Education and Kamehameha Schools. 3.6. Management Capacity & Measurable Outcomes 3.6.a. Describe your entity’s experience and capacity to manage, implement, measure and report on grant deliverables and use of funds, Friends of the Future regularly manages a portfolio between $4.0 and $5.0M in governmental and philanthropic grant funds and contracts. FOF leadership brings extensive experience with grants management, implementation, reporting, and evaluation. The administrative staff are long time employees with strong relationships with funders, and County, State and Federal entities. Staff has the knowledge and expertise to manage complex programs and systems. 3.6.b Describe how your entity will manage, implement, measure and report as part of this proposal. Consistent with RFP4576 ARPA SLFRF Section 2.2 Contract Monitoring and Evaluation, Friends of the Future will submit quarterly “Project and Expenditure Reports” to the County, following the guidelines provided (pp. 19-20). The Familiy Childcare Start-Ups program coordinator will work closely with the ECRT and PATCH to identify and capture specific key activities and results, including: Key Outputs Dimension to be monitored Potential Indicator Successful implementation of the Family Childcare Start-Ups plan SLFRF funds are encumbered by December 31, 2024 SLFRF funds are fully expended by August 31, 2026. Quarterly “Project and Expenditure Reports” are submitted to the County, consistent with RFP guidelines # of new providers successfully recruited and licensed # of increased spaces available for infants and toddlers # of programs that expand capacity/enhance infrastructure # of families expressing satisfaction with childcare Organization: Friends of the Future RFP No.: 4576 10 Key Outcomes Dimension to be monitored Potential Indicator Quality family childcare programs are available around the island Parent surveys indicate high degree of satisfaction # of parents who report being able to return to work/find new employment # of additional infants and toddler in family childcare programs # and types of infrastructure improves made # increased spaces available in family childcare programs # pre-school and P-K staff the report incoming children are ready to learn 3.6.c. If requesting funding for additional staffing, describe how the addition of staffing will support regaining pre-COVID enrollment numbers and how long you estimate being able to fill the new childcare seats. Friends of the Future seeks funding for 1.0FTE program coordinator, (to be named), who will work closely with PATCH and ECRT to create an effective care provider recruitment campaign, assist newly PATCH certified providers complete all business start-up requirements and successfully access funding for startup costs. The goal is to increase the number of family care centers by 8-10 per year with an average capacity of 10 infants and toddlers per program, which will create between 80 and 100 additional slots around the island. The start-up funding application component of the project means individuals who are interested in becoming licensed home care centers will be able to do so without going into debt or using personal savings to start their business. The goal of supporting start-up funding is seen as a way to also decrease program operating costs which in turn can decrease the cost of child- care to parents. 3.6.d. Describe how your entity will identify and track eligible beneficiaries. The goal of the Family Childcare Start-Ups plan is to increase the number, and quality of family childcare programs on Hawaiʻi Island. Data will be gathered in multiple ways to track individuals’ progress in successfully completing training, obtaining a license from DHS, recruiting children for their centers, and/or improving physical facilities. Working with PATCH and Zero to Three, we will be able to compare Hawaiʻi Island numbers with other islands and the state to help determine impact. 3.7. Budget and Financials 3.7a. Total funding request to carry out the category’s program. $300,000 over two (2) years. 3.7.b. For category A. (Expansion of Existing Licensed Childcare Programs) Not applicable Organization: Friends of the Future RFP No.: 4576 11 3.7.c. Provide a brief budget narrative to accompany “2Attachment C” Line Item Budget” summarizing major expenses and other sources of revenue including matching funds. Brief budget narrative: Budget category Narrative Cost/year Total over grant period Salaries and Benefits 1.0FTE project coordinator(s): Lead all components Family Childcare Start-Ups in collaboration with the PATCH and ECRT $60,000 $120,000 Services & Supplies Monthly in-person meetings $5,000 $10,000 Business start-up fees $5,000 $10,000 Program supplies $10,000 $20,000 Site infrastructure improvements $55,875 $11,750 Category Total $75,875 $151,750 Contracts for Service Delivery Technical assistance, evaluation support, network development, communications, sustainability support, data collection & analysis $5,000 $10,000 Equipment None N/A N/A Other expenses Travel: Mileage 2,500 x .65/mi $1,625 $3,250 Administrative Overhead (5%) $7,500 $15,000 Category Total $9,125 $18,250 Total Project Budget $300,000 3.7.d. List any funds received from other County or Federal COVID-19 packages (such as the Paycheck Protection Program) FOF received $198,000 in 2020 during the first phase of Paycheck Protection Program loans All but $23,000 of that loan amount was forgiven in mid-2022. The unforgiven portion was due to unanticipated staffing changes and was fully repaid in August 2022. During 2023-24 FOF received $229,000 from Hawai’i County to plan, implement and evaluation an Early Childhood Symposium, a pilot Summer PreK enrichment program and an Early Childhood Conference. Organization: Friends of the Future RFP No.: 4576 12 3.7.e. Project Timeline Date Project Milestones 7.1.24 Grant awards announced 7.31.24 Program coordinator hired & initial meeting with ECRT and PATCH Monthly thereafter FOF/ECRT/PATCH update meeting continue 8.31.24 Task calendar, data tracking & evaluation systems established 9.30.24 Family Childcare Start-Ups provider recruitment campaign launched 10.31.24 Quarterly progress report 10.31.-12.31.24 Initial provider training begins with PATCH for 4-5 providers 12.31.24 All project funds obligated 3.31.25 First 4-5 providers licensed & open 4.30.25 Quarterly progress report 7.31.25 Year 1 evaluation & progress report 9.30.25 Successful new providers apply for infrastructure enhancement funding 10.31.25 Quarterly progress report 12.31.25 Infrastructure enhancement funding approved 1.1.26 2nd 4-5 providers licensed & open 1.31.26 Quarterly progress report 2.28.26 Infrastructure enhancement funding approved 4.30.26 Quarterly progress report 7.31.26 Project and Expenditure Report Due 8.31.26 All funds expended and all work completed How will Friends of the Future be able to expend all funds and complete any required work? In collaboration with the ECRT, PATCH and other early childhood programs, Friends of the Future will move immediately to identify and secure agreements, set a specific set of action steps and leverage Organization: Friends of the Future RFP No.: 4576 13 partner expertise to move quickly to establish project timelines, resource requirements, and deliverables in order to meet all grant timetables for expenditures and work completion. 3.7.f. Attached financial documents 2A. Executive Team Leader CV 2B. Certificate of Good Standing 2C. Project Budget: Family Childcare Start-Ups 2D. Current Year Financial Statements 2E1-4.FYE 22and FYE 23 Audits and Form 990s 2F. FYE23 and FYE24 Operating Budgets 2G. Statement Related to Use of Federal Funds Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment A. Susan Maddox CV 2024.pdfProfessional Profile Susan E. Maddox 76-810 ‘Io Place Kailua-Kona, HI 96740 Phone: 808.989.0885 E-mail: susanemaddox@gmail.com 1/96 ~ Present Friends of the Future, Kamuela, HI Executive Team Leader. Responsible for overall management of 501(c)3 community-based nonprofit organization, including new project development, administrative management, program oversight, community outreach, public relations, fund development, personnel. There are currently 35 programs and initiatives with 8 full time and 2 part-time paid staff, 20 independent contractors and 60 volunteers per month. 12/93 ~ 6/96 Hawai‘i Kids At Work, Honolulu, HI Consultant/Executive Director/ Board of Directors member. Responsible for oversight of three (3) infant/toddler care centers located on Oahu and Hawaii Island, fund development and personnel. Originally retained as consultant to develop and implement administrative systems, formalize operating procedures and short-term program goals in support of the organization’s strategic plan. Served as Executive Director for two (2) years. Negotiated purchase of service contracts with State of Hawai’i and interfaced with State licensing agencies. Final role was a member of the Board of Directors until term ended June 1996. 5/91 ~ 11/93 Girl Scout Council of Hawai‘i, Honolulu, HI Assistant to Executive Director. Responsible for communications and project coordination for Council’s $4 million headquarters’ acquisition and renovation capital campaign. Worked with Board in support of fund development strategies; provided coordination for ongoing fundraising events. 4/89 ~ Present Artrix, Kailua-Kona, HI Independent Project Coordinator. Provide range of administrative services including systems development, business planning, newsletter and annual report copy writing and project/event coordination. 4/77 ~ 4/89 Crazy Shirts, Inc., Aiea, HI Positions ranged from Executive Secretary to President/Founder to Manager of Mail Order and Custom Order departments, antiques’ acquisition and special projects, including building renovation coordination. Managed San Francisco Fisherman’s Wharf retail store from 7/81 to 6/82. Served as Corporate Secretary of Crazy Shirts, Inc., and Ralston Development Corporation. 5/71 ~ 2/77 Hawai‘i Employers Council, Honolulu, HI Positions ranged from Secretary in the Labor Negotiations Department to Personnel Associate. In latter position provided personnel/HR information and support to Council non-union members. Current Community Service Board President, HRA, Inc., 501c3 Advisory Board Secretary, Neighborhood Place of Kona Board Secretary/Treasurer, Holualoa Village ʻOhana Incoming Vice Chair & Development Committee Chair, Hoʻokakoo Corporation Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment B. Certificate of Good Standing.pdf Department of Commerce and Consumer Affairs CERTIFICATE OF GOOD STANDING I, the undersigned Director of Commerce and Consumer Affairs of the State of Hawaii, do hereby certify that FRIENDS OF THE FUTURE was incorporated under the laws of Hawaii on 11/21/1991 ; that it is an existing nonprofit corporation; and that, as far as the records of this Department reveal, has complied with all of the provisions of the Hawaii Nonprofit Corporations Act, regulating domestic nonprofit corporations. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Department of Commerce and Consumer Affairs, at Honolulu, Hawaii. Dated: April 24, 2024 Director of Commerce and Consumer Affairs To check the authenticity of this certificate, please visit: http://hbe.ehawaii.gov/documents/authenticate.html Authentication Code: 498151-COGS_PDF-85992D2 Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment C Project Budget Trainings & Apprenticeships.xlsx 1000000 1000000 250000 77500 600000 3000 69500 1000000 0 Revenue Organization Funds Expense Salaries & Benefits $ Services & Supplies Other Expenses TOTAL REVENUE TOTAL EXPENSE NET Other Partner Funds* State Funds* Other Federal Funds* Other Partners: State Funding: Federal Funding: * Please describe any of the following: Contracts for Service Delivery Equipment Purchases Contracts for Service Delivery* Equipment Purchases* Other Expenses* 5.3 Attachment D: Line Item Budget Request Amount Early Childhood Initiatives Program Applicant Name: Friends of the Future Project Name: Early Childhood Trainings & Apprenticeships Conference & workshop venues, lodging, and associated costs Laptop Mileage reimbursement, administrative overhead Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment D. Current Year Financials.pdf FRIENDS OF THE FUTURE DRAFT Statement of Financial Position As of 3/31/24 Unrestricted Net Assets Temporary Rest. Net Assets Total ASSETS Cash-FOF 227,177.78 753,578.99 980,756.77 Bank of Hawaii-FOF 43,504.43 0.00 43,504.43 American Savings Bank 450,000.00 0.00 450,000.00 Total Cash-FOF 720,682.21 753,578.99 1,474,261.20 Cash-NPK 120,180.21 0.00 120,180.21 Cash-ECE Pathways 169,183.67 0.00 169,183.67 Cash-Aloha Map (2,223.01) 0.00 (2,223.01) TOTAL CASH 1,007,823.08 753,578.99 1,761,402.07 Funding Receivable 6,266.63 0.00 6,266.63 Contracts Receivable 79,193.68 0.00 79,193.68 Prepaid Expenses 0.00 Deposits 3,894.80 0.00 3,894.80 Vehicle 61,114.82 0.00 61,114.82 Furniture & Equipment 160,581.35 0.00 160,581.35 Leasehold Improvements 12,789.83 0.00 12,789.83 Total Vehicle, Furniture & Equipment 234,486.00 0.00 234,486.00 Less Accumulated Depreciation Vehicle (61,114.82) 0.00 (61,114.82) Furniture & Equipment (158,106.01) 0.00 (158,106.01) Leasehold Improvements (12,789.83) 0.00 (12,789.83) Total Less Accumulated Depreciation (232,010.66) 0.00 (232,010.66) Right of Use Asset 269,004.00 0.00 269,004.00 TOTAL ASSETS 1,368,657.53 753,578.99 2,122,236.52 LIABILITIES Accounts Payable 22,752.50 0.00 22,752.50 Accrued Salaries 0.00 0.00 0.00 Accrued P/R Taxes, Benefits & Fees 0.00 0.00 0.00 Grant Liabiitry 6,141.63 0.00 6,141.63 Deferred Revenue 10,843.70 0.00 10,843.70 Accrued Vacation 57,209.22 0.00 57,209.22 Current Lease Obligations 90,936.00 0.00 90,936.00 Noncurrent Lease Obligations 178,934.00 0.00 178,934.00 TOTAL LIABILITIES 366,817.05 0.00 366,817.05 NET ASSETS Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Current Year Change in NA 1,037,547.33 (341,066.93) 696,480.40 Total Net Assets 1,001,588.61 753,878.99 1,755,467.60 TOTAL LIABILITIES & NET ASSETS 1,368,375.66 753,878.99 2,122,284.65 Date: Page: 1 of 1 FRIENDS OF THE FUTURE Statement of Revenues and Expenditures - By Fund From 7/1/2023 Through 3/31/2024 Date: 4/18/24 9:40 AM Page: 1 Unrestricted Net Assets Temporary Rest. Net Assets Total Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Total Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Revenues Public Support Contributions-individual 358,479.80 0.00 358,479.80 Contributions-busine ss 709,952.79 (10,437.00) 699,515.79 Foundations and trusts 424,252.00 0.00 424,252.00 Contracts 2,713,414.92 0.00 2,713,414.92 Total Public Support 4,206,099.51 (10,437.00) 4,195,662.51 Program Revenue Program Fees 5,870.00 0.00 5,870.00 Sales of materials 454.00 0.00 454.00 Interest Income 154.54 0.00 154.54 Administrative service fees 272,650.43 0.00 272,650.43 Net Assets Released from Restr 330,629.93 (330,629.93) 0.00 Total Program Revenue 609,758.90 (330,629.93) 279,128.97 Total Revenues 4,815,858.41 (341,066.93) 4,474,791.48 Expenditures Payroll And Related Personnel-Salaries 593,316.55 0.00 593,316.55 Personnel-Ben & Fees 127,562.18 0.00 127,562.18 Medical insurance 93,743.26 0.00 93,743.26 Simple IRA Er-NPK 343.33 0.00 343.33 Personnel Benefits&Fees/Admin Total Payroll And Related 814,965.32 0.00 814,965.32 Other Expenses Professional fees 1,634,501.57 0.00 1,634,501.57 Stipend 1,225.00 0.00 1,225.00 Supplies 667,777.92 0.00 667,777.92 Telephone 10,597.03 0.00 10,597.03 Postage and shipping 868.71 0.00 868.71 Occupancy 273,477.37 0.00 273,477.37 Equipment rental/maintenance 5,344.07 0.00 5,344.07 Repairs/Maintenance 365.44 0.00 365.44 Printing and publications 1,568.91 0.00 1,568.91 Public Awareness 1,919.82 0.00 1,919.82 Travel 19,042.42 0.00 19,042.42 Field Trip & Related 119,342.53 0.00 119,342.53 Travel-Mileage 5,896.20 0.00 5,896.20 Travel-Fuel 3,603.64 0.00 3,603.64 Staff Development 43,008.73 0.00 43,008.73 Conferences 52,196.99 0.00 52,196.99 Membership Dues 795.00 0.00 795.00 Funds Trarnsfer 54,430.00 0.00 54,430.00 Donations 2,800.00 0.00 2,800.00 Books/Subscriptions 53,803.87 0.00 53,803.87 Insurance 8,445.07 0.00 8,445.07 Bank Fees 753.81 0.00 753.81 Filing Fees 82.50 0.00 82.50 Processing Fees 1,434.36 0.00 1,434.36 General Excise 64.80 0.00 64.80 Total Other Expenses 2,963,345.76 0.00 2,963,345.76 Total Expenditures 3,778,311.08 0.00 3,778,311.08 Current excess/(deficit) 1,037,547.33 (341,066.93) 696,480.40 Ending Net Assets 1,001,588.61 753,878.99 1,755,467.60 Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment E1. FYE 6-22 Audit.pdf1100.01 - 0.2022 FOTF 6.30.22 Financials FINAL (Friends of the Future FOTF [6/30/2022] (In Process)) FRIENDS OF THE FUTURE (A Non-Profit Corporation) FINANCIAL STATEMENTS With OTHER INFORMATION AND SINGLE AUDIT REPORT Year Ended June 30, 2022 (With Summarized Comparative Totals for 2021) AND INDEPENDENT AUDITOR’S REPORT FRIENDS OF THE FUTURE (A Non-Profit Corporation) TABLE OF CONTENTS Page INDEPENDENT AUDITOR’S REPORT 1 – 3 FINANCIAL STATEMENTS Statements of Financial Position 4 Statement of Activities 5 Statement of Functional Expenses 6 Statements of Cash Flows 7 Notes to Financial Statements 8 – 14 OTHER INFORMATION Schedule of Expenditures of Federal Awards 15 Notes to Schedule of Expenditures of Federal Awards 16 SINGLE AUDIT REPORTS Summary Schedule of Prior Audit Findings 17 Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 18 – 19 Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance 20 – 21 Schedule of Findings and Questioned Costs 22 – 23 - 1 - INDEPENDENT AUDITOR’S REPORT To the Board of Directors Friends of the Future Kamuela, Hawaii Report on the Audit of the Financial Statements Opinion We have audited the financial statements of Friends of the Future (a nonprofit organization), which comprise the statement of financial position as of June 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Friends of the Future as of June 30, 2022, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Friends of the Future and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Friends of the Future’s ability to continue as a going concern for one year after the date that the financial statements are issued. 615 Piikoi St., Suite 1507 Honolulu, Hawaii 96814 Tel: 808-942-8813 Fax: 808-943-0572 Website: www.jenningscpa.com - 1 - Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Friends of the Future’s internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Friends of the Future’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. Report on Summarized Comparative Information We have previously audited Friends of the Future’s 2021 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated June 30, 2022. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2021 is consistent, in all material respects, with the audited financial statements from which it has been derived. Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purpose of additional analysis as required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part -2 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Expenditures of Federal Awards is fairly stated in all material respects in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 28, 2023, on our consideration of Friends of the Future’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Friends of the Future’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Friends of the Future’s internal control over financial reporting and compliance. Honolulu, Hawaii February 28, 2023 See accompanying notes to audited financial statements. - 3 - FRIENDS OF THE FUTURE STATEMENTS OF FINANCIAL POSITION June 30, 2022 and 2021 2022 2021 ASSETS Current Assets Cash and cash equivalents 752,251$ 861,823 $ Cash held for others - 2,051 Accounts receivable 2,983 18,806 Grants receivable 53,802 87,694 Prepaid expenses 7,617 10,549 Total current assets 816,653 980,923 Noncurrent Assets Furniture and equipment, net 5,054 Security deposit 3,895 3,895 Total noncurrent assets 8,949 3,895 Total assets 825,602$ 984,818 $ LIABILITIES AND NET ASSETS LIABILITIES Current Liabilities Accounts payable 40,446$ 259,286 $ Accrued payroll and taxes 13,709 26,896 Accrued vacation 50,514 58,100 Accrued expenses 14,660 21,559 Deferred revenues 9,788 172,319 SBA PPP loan - 198,300 Amount due to others - 2,051 Total current liabilities 129,117 738,511 Total liabilities 129,117 738,511 NET ASSETS Without donor restrictions (49,225) (349,894) With donor restrictions 745,710 596,201 Total net assets 696,485 246,307 Total liabilities and net assets 825,602$ 984,818 $ See accompanying notes to audited financial statements. - 4 - FRIENDS OF THE FUTURE STATEMENTS OF ACTIVITIES For the Year Ended June 30, 2022 with Summarized Comparative Totals for 2021 Without Donor With Donor Restrictions Restrictions 2022 2021 REVENUE AND NET ASSETS RELEASED FROM RESTRICTIONS Contributions 771,622$ 318,488$ 1,090,110$ 914,715 $ Government grants 3,814,225 - 3,814,225 2,022,310 Program service fees 343 - 343 Special Events - - - In-kind contributions 125 - 125 Miscellaneous income 35 1,694 1,729 2,754 Interest and dividend income 54 - 54 26 Gain on disposal of fixed asset 7,500 - 7,500 Net assets released from restriction: Satisfaction of program restriction 170,673 (170,673) - Total revenue and net assets released from restrictions 4,764,577 149,509 4,914,086 2,939,805 EXPENSES Program services Health and wellness programs 591,392 - 591,392 524,346 Cultural programs 62,401 - 62,401 5,950 Youth programs 3,554,309 - 3,554,309 1,735,096 Fiscal Sponsorship - - - 415,102 Total program services 4,208,102 - 4,208,102 2,680,494 Supporting activities Administration 156,748 - 156,748 156,635 Fundraising 99,058 - 99,058 99,669 Total supporting activities 255,806 - 255,806 256,304 Total expenses 4,463,908 - 4,463,908 2,936,798 Change in net assets 300,669 149,509 450,178 3,007 Net assets, beginning of the year (349,894) 596,201 246,307 243,300 Net assets, end of the year (49,225)$ 745,710$ 696,485$ 246,307 $ Total See accompanying notes to audited financial statements. - 5 - FRIENDS OF THE FUTURE STATEMENTS OF FUNCTIONAL EXPENSES For the Year Ended June 30, 2022 with Summarized Comparative Totals for 2021 Management Health and Cultural Youthand WellnessProgramsProgramsGeneral Fundraising20222021 Compensation and related expenses:42.18%0.00%38.33%80.51%13.08%6.41%19.49%100.00% Salaries & wages254,407$ -$ 231,205$ 485,612$ 78,890$ 38,690$ 117,580$ 603,192$ 509,347 $ Taxes, benefits & processing fees134,271 - 65,549 199,820 28,102 42,582 70,684 270,504 283,230 Total compensation and related expenses388,678 - 296,754 685,432 106,992 81,272 188,264 873,696 792,577 Operating Expenses: Supplies30,913 384 1,700,284 1,731,581 5,268 209 5,477 1,737,058 581,956 Professional fees49,72624,013 1,111,585 1,185,324 4,090 - 4,090 1,189,414 1,108,779 Occupancy85,612 - 91,972 177,584 25,501 14,202 39,703 217,287 136,196 Licenses- - 181,141181,141 - - - 181,141 13,051 Miscellaneous53429 24,108 24,671 384 - 384 25,055 10,488 Travel6,001 3,435 64,554 73,990 - - - 73,990 145,757 Dues and subscriptions5,913 75 37,518 43,506 2,517 1,248 3,765 47,271 30,925 Equipment lease and maintenance 7,988 30,000 2,199 40,187 44 44 88 40,275 7,725 Conferences1,104 - 29,575 30,679 422 25 447 31,126 14,302 Telephone7,187 - 8,499 15,686 1,121 764 1,885 17,571 22,215 Insurance 13 4,465 1,785 6,263 9,374 - 9,374 15,637 16,359 Stipend4,425 - 3,300 7,725 - - - 7,725 53,543 Postage & shipping1,112 - - 1,112 212 1,102 1,314 2,426 1,239 Printing & publications851 - 1,035 1,886 308 192 500 2,386 1,686 Depreciation1,335 - - 1,335 (220) - (220) 1,115 Interest- - - - 735 - 735 735 Total operating expenses202,714 62,401 3,257,555 3,522,670 49,756 17,786 67,542 3,590,212 2,144,221 Total expenses591,392$ 62,401$ 3,554,309$ 4,208,102$ 156,748$ 99,058$ 255,806$ 4,463,908$ 2,936,798 $ Total Program Services Supporting Activities Total Supporting Services Total Expenses Program Services See accompanying notes to audited financial statements. - 6 - FRIENDS OF THE FUTURE STATEMENTS OF CASH FLOWS For the Years Ended June 30, 2022 and 2021 2022 2021 Cash Flows From Operating Activities: Change in net assets 450,178$ 3,007 $ Adjustments to reconcile change in net assets to net cash used for operating activities: Depreciation expense 1,115 Gain on sale of asset (7,500) Gain on forgiveness of debt (175,156) Changes in operating assets and liabilities: Cash held for others 2,051 4,453 Accounts receivable 15,823 (2,545) Prepaid expenses 2,932 (3,599) Grants receivable 33,892 88,533 Accounts payable (218,840) 155,029 Accrued expenses (6,899) 1,559 Accrued payroll and taxes (13,187) (543) Accrued vacation (7,586) 8,461 Deferred revenue (162,531) 152,198 Amount due to others (2,051) (4,453) Net cash provided by (used in) operating activities (87,759) 402,100 Cash Flows From Investing Activities: Purchase of furniture & equipment (6,385) Proceeds from sale of furniture & equipment 7,716 Net cash provided by (used in) investing activities 1,331 Cash Flows From Financing Activities: Payments on SBA loan (23,144) Net cash provided by (used in) financing activities (23,144) Net increase/(decrease) in cash and cash equivalents (109,572) 402,100 Cash and cash equivalents at beginning of year 861,823 459,723 Cash and cash equivalents at end of year 752,251$ 861,823 $ Supplemental Cash Flow Information: Cash paid during the year for interest 735$ $ - 7 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies Nature of Activities Friends of the Future is a nonprofit organization with a primary purpose to enrich the health-related quality of life for those who live, work and recreate on Hawaiދi Island. All projects and initiatives are community-based and strive to develop effective partnerships among Hawaiދi’s diverse cultures through processes where all people can openly contribute their deepest values, create shared visions and continuously improve their communities. Programs and initiatives serve all ages, socioeconomic, education and cultural backgrounds. Among Friends of the Future’s programs are a community health and wellness resource center, K-12 cultural and STEM programs in 12 public schools, a program to preserve and perpetuate Hawaiian culture, community walking trails and greenways program, a family strengthening / child abuse and neglect prevention program and an early childhood education professional development project. Summary of Significant Accounting Policies Basis of Accounting The financial statements of Friends of the Future have been prepared on the accrual basis of accounting and, accordingly, reflect all significant receivables, payables, and other liabilities. Comparative Financial Information The accompanying financial statements include certain prior-year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America (GAAP). Accordingly, such information should be read in conjunction with Friends of the Future’s audited financial statements for the year ended June 30, 2021, from which the summarized information was derived. Cash and Cash Equivalents Friends of the Future considers all cash and highly liquid financial instruments with original maturities of three months or less, which are neither held for nor restricted by donors for long-term purposes, to be cash and cash equivalents. Cash and highly liquid financial instruments restricted to building projects, endowments that are perpetual in nature, or other long-term purposes are excluded from this definition. Promises to Give Friends of the Future considers unconditional promises to give that are expected to be collected within one year at net realizable value. Unconditional promises to give expected to be collected in future years are initially recorded at fair value using present value techniques incorporating riskadjusted discount rates designed to reflect the assumptions market participants would use in pricing the asset. Friends of the Future determines the allowance for uncollectable promises to give based on historical experience, an assessment of economic conditions, and review of subsequent collections. Promises to give are written off when deemed uncollectable. - 8 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Property and Equipment Friends of the Future records property and equipment additions over $500 at cost, or if donated, at fair value on the date of donation. Depreciation and amortization are computed using the straightline method over the estimated useful lives of the assets ranging from 3 to 7 years, or in the case of capitalized leased assets or leasehold improvements, the lesser of the useful life of the asset or the lease term. When assets are sold or otherwise disposed of, the cost and related depreciation or amortization are removed from the accounts, and any resulting gain or loss is included in the statements of activities. Costs of maintenance and repairs that do not improve or extend the useful lives of the respective assets are expensed currently. Net Assets Net assets, revenues, gains, and losses are classified based on the existence or absence of donor or grantor imposed restrictions. Accordingly, net assets and changes therein are classified and reported as follows: Net Assets Without Donor Restrictions – Net assets available for use in general operations and not subject to donor (or certain grantor) restrictions. The governing board has designated, from net assets without donor restrictions, net assets for an operating reserve and board-designated endowment. Net Assets With Donor Restrictions – Net assets subject to donor- (or certain grantor-) imposed restrictions. Some donor-imposed restrictions are temporary in nature, such as those that will be met by the passage of time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donated Services and In-Kind Contributions Volunteers contribute significant amounts of time to program services, administration, and fundraising and development activities; however, the financial statements do not reflect the value of these contributed services because they do not meet recognition criteria prescribed by generally accepted accounting principles. Contributed goods are recorded at fair value at the date of donation. Donated professional services are recorded at the respective fair values of the services received. No significant contributions of such goods or services were received during the years ended June 30, 2022 and 2021, respectively. Revenue is recognized when control of the promised goods or services is transferred to the customers, in an amount that reflects the consideration the Organization expects to be entitled to in exchange for those goods or services. Contributions, which include unconditional promises to give (pledges), are recognized as revenues in the period received or promised. Contributions receivable due beyond one year are stated at net present value of the estimated cash flows using a risk-adjusted rate. Conditional contributions are recorded when the conditions have been met. Contributions are considered to be without donor restrictions unless specifically restricted by the donor for time or purpose. - 9 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Revenue and Revenue Recognition Friends of the Future reports contributions in the donor restricted net asset class if they are received with donor stipulation as to their use and/or time. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, net assets with donor restriction are released and reclassified to net assets without donor restriction in the statement of activities. Donor-restricted contributions are initially reported in the with donor restriction net asset class, even if it is anticipated such restrictions will be met in the current reporting period. Government contracts are considered to be earned, and thus reported as revenue, when Friends of the Future has incurred expenses in compliance with the specific restrictions. Accounts receivable includes the excess of expenses incurred over support received. Governmental contracts received in excess of expenses incurred are classified as deferred revenue until expended. Functional Allocation of Expenses The costs of program and supporting services activities have been summarized on a functional basis in the statements of activities. The statements of functional expenses present the natural classification detail of expenses by function. The financial statements report certain categories of expenses that are attributed to more than one program or supporting function. Therefore, expenses require allocation on a reasonable basis that is consistently applied. The expenses that are allocated include occupancy and depreciation which are allocated on a square footage basis, as well as salaries and wages, benefits, payroll taxes, professional fees, office expenses, insurance, and other, which are allocated on the basis of estimates of time and effort. Income Tax Status Friends of the Future qualifies as a tax-exempt organization under Section 501 (c)(3) of the Internal Revenue Code and, therefore, has no provision for income taxes. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). The preparation of financial statements in conformity with generally accepted accounting principles requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and those differences could be material. - 10 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires us to make estimates and assumption that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts for revenues and expenses during the reporting period. Actual results could differ from those estimates, and those differences could be material. Concentration of Risk Friends of the Future receives approximately 67% of its federal grant income from two government departments. A significant reduction in the level of this support, without an increase in other sources of support and revenue, could have an adverse effect on the Friends of the Future’s programs and activities. Friends of the Future maintains its cash and cash equivalents in financial institutions in Hawaii. The Federal Deposit Insurance Corporation insures deposits up to $250,000 per financial institution. At June 30, 2022, the uninsured cash balance at a financial institution totaled approximately $751,000. 2. Liquidity and Availability Financial assets available for general expenditure, that is, without donor or other restrictions limiting their use, within one year of the balance sheet date, comprise the following: Current Assets Cash and cash equivalents 752,251 $ Accounts receivable 2,983 Grants receivable 53,802 Prepaid expenses 7,617 Total financial assets 816,653 Net assets with donor restrictions (745,710) Financial assets available to meet cash needs for general expenditures within one year 70,943 $ 3. Lease Commitments Friends of the Future has a three year lease agreement with the James Walker Austin Trust for space in the Kamuela Business Center for one of its health and wellness programs, one of its youth programs and administrative offices. The lease term is from April 1, 2020 to March 31, 2023. Monthly base rent ranges from $4,607 – $4,923 for the three years of the lease plus current common area maintenance expenses. Future minimum lease payments required under this lease agreement for the year ending June 30, 2023 totals $44,303. - 11 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 3. Lease Commitments (Continued) In addition, there is a month-to-month lease for premises occupied by its family strengthening/child abuse and neglect prevention program in Kailua Kona. Monthly base rent is fixed at, $1,320 plus $715 for common area maintenance expenses. In addition, Friends of the Future leases other equipment on a month-to-month basis for $560 per month. Occupancy for the fiscal year ended June 30, 2022 totaled $217,287. 4. Short-Term Borrowings Friends of the Future has a $50,000 revolving credit line with a bank that is available through May 2023. The credit line is available for short-term working capital purposes and is collateralized with Friends of the Future’s assets. Interest was originally set at 5.875% and adjusts annually at the Bank’s Prime Rate plus customer margin of 1.5% per year. There is no outstanding balance at June 30, 2022. 5. Income Tax Positions As required by the uncertain tax position guidance in ASC 740, the Organization would recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, the Organization applied the uncertain tax position guidance in ASC 740 to all tax positions for which the statute of limitations has remained open, including the Organization’s status as a tax-exempt organization and its lack of unrelated business income. As a result of the implementation of the uncertain tax position guidance in ASC 740, the Organization has not recognized an additional liability for unrecognized tax benefits nor any interest or penalties as of June 30, 2022. Management does not anticipate that this will change significantly in the next twelve months. The Organization files income tax returns in the U. S. federal jurisdiction and the State of Hawaii. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Organization is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2017. - 12 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions Net assets are released from donor restrictions primarily by incurring expenses that satisfy the restricted purpose. As of June 30, 2022, the donor-restricted net assets are available and released for the following purposes: Subject to expenditure for specified purpose: Released Available Na Haumana Individual/Business Contributions (2,413)$ 36,987 $ Aloha MAP Hawaii Community Foundation Armstrong Fund (4,000) Home Depot (744) Individual/Business Contributions - 3,634 Paniolo House - Restoration Earl & Doris Bakken Foundation - 1,492 Friends of David Tarnas - 55 LeBurta Atherton Foundation - 5,000 Individual/Business Contributions - 685 Solar Matters Individual/Business Contributions (6,092) 559 Na Hua Hoohuli i ka Pono Hauoli Mau Loa Foundation - 23,353 Earl's Garage Earl E Bakken Remainder Trust (4,074) Hui Kuapa Earl & Doris Bakken - 5,000 Earl & Doris Bakken Foundation - 4,886 Schwab Charitable Foundation (1,435) 18,335 Individual/Business Contributions - 37,564 - 13 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions – (Continued) Released Available Hokupaa Hawaii Community Foundation (17,264) 44,591 Kamehameha Schools Hokupaa (6,966) 74,715 Kamehameha Schools Internship (293) 37,038 Learning Coalition - 2,716 Aid to Teachers Thomas & Deborah Davidson (2,500) 43,878 TRD Associates - 35,590 Waimea Trails & Greenways Individual/Business Contributions (1,641) 38,283 Envision Maunakea Research Corp/University of Hawaii (51,291) HEEA Hauoli Mau Loa Foundation (11,079) Symposium & Summit (2,119) 2,811 Hawaii Island Women's Leadership Forum Hawaii County - 1,300 Symposium - 3,840 Individual/Business Contributions - 216 Friends of Anuenue Individual/Business Contributions (11,127) 16,640 Learning 2 Thrive O'Neill Family Foundation (8,362) 107,560 Grab n Go Individual/Business Contributions (5,482) 2,273 - 14 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions – (Continued) Released Available ECE Career Pathways Harry & Jeannette Weinberg Foundation (12,350) 187,650 Samuel N. & Mary Castle Foundation (21,441) 9,059 Total (170,673)$ 745,710 $ 7. Contingencies Grants and Contracts Substantial amounts are received and expended by Friends of the Future under federal and state grants and contracts. Certain grant and contract costs, and amounts received or receivable under these grants are subject to audit and adjustment by the granting agency. Any disallowed claims, including amounts already received, may constitute a liability of Friends of the Future’s. Friends of the Future believes that any liabilities arising from subsequent audits will not have a material effect on Friends of the Future’s financial position or results of operations. 8. SBA Paycheck Protection Program Loan On April 23, 2020, the Organization received loan proceeds in the amount of $198,300 from the Small Business Administration (SBA) under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after 24 weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The unforgiven portion of the PPP loan is payable over five years at an interest of 1%, with a deferral of payments for the first six months. The U.S. Small Business Administration has agreed to forgive the PPP loan amount of $175,156 on July 28, 2021 and the Organization paid off remaining balance of $23,144 on August 13, 2021. As of June 30, 2022, a total of $175,156 was recognized in gain on forgiveness of debt in revenues. 9. Subsequent Events In preparing these financial statements, Friends of the Future has evaluated events and transactions for potential recognition or disclosure through February 28, 2023, the date the financial statements were available to be issued. OTHER INFORMATION - 15 - FRIENDS OF THE FUTURE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2022 Federal CFDA Federal Number Expenditures U.S. Department of Health and Human Services: 477 Cluster: Social Services Block Grant 93.667/93.558 139,197 $ Termporary Assistance to Needy Families (TANF) Pass through from: State of Hawaii Department of Human Services DHS-17-POS-4113 93.558 167,990 Subtotal U.S. Department of Health and Human Services - 477 Cluster 307,187 U.S. Department of Education: Native Hawaiian Education Direct Programs: Native Hawaiian Education (Aloha Ohia) 84.362A 905,024 Native Hawaiian Education (Aloha Koa) 84.362A 557,172 Native Hawaiian Education (Aloha Aloha) 84.362A 531,848 Native Hawaiian Education (Aloha OLA) 84.362A 394,676 2,388,720 Subtotal U.S. Department of Education 2,388,720 U.S. Department of Agriculture: Child Nutrition Cluster: Food and Nutrition Service Program Pass through from: State of Hawaii Department of Human Services Summer Food Service Program (SFSP) 10.559 1,119,961 1,119,961 Subtotal U.S. Department of Agriculture - Child Nutrition Cluster 1,119,961 Total Expenditures of Federal Awards 3,815,868 $ Federal Grantor/Program Title/Pass Through Agency / Pass Through Number See notes to schedule of expenditures of federal awards. - 16 - FRIENDS OF THE FUTURE NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2022 A. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Friends of the Future under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, certain amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. B. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. C. Indirect Cost Rate Friends of the Future did not elect the 10% de minimis indirect cost rate of the Uniform Guidance. D. Subrecipients Friends of the Future had no subrecipients. SINGLE AUDIT REPORTS - 17 - FRIENDS OF THE FUTURE SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Year Ended June 30, 2022 PRIOR YEAR FINANCIAL STATEMENTS FINDINGS None noted. PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None noted. - 18 - REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Friends of the Future Kamuela, Hawaii We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of Friends of the Future (a nonprofit organization), which comprise the statement of financial position as of June 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements and have issued our report thereon dated February 28, 2023. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Friends of the Future’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Friends of the Future’s internal control. Accordingly, we do not express an opinion on the effectiveness of Friends of the Future’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 615 Piikoi St., Suite 1507 Honolulu, HI 96814 Tel: (808) 942-8813 Fax: (808) 943-0572 Website: www.jenningscpa.com -19 Compliance and Other Matters As part of obtaining reasonable assurance about whether Friends of the Future’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Honolulu, Hawaii February 28, 2023 - 20 - REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE To the Board of Directors Friends of the Future Kamuela, Hawaii Report on Compliance for Each Major Federal Program We have audited Friends of the Future’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Friends of the Future’s major federal programs for the year ended June 30, 2022. Friends of the Future’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of Friends of the Future’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Friends of the Future’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Friends of the Future’s compliance. 615 Piikoi St., Suite 1507 Honolulu, HI 96814 Tel: (808) 942-8813 Fax: (808) 943-0572 Website: www.jenningscpa.com -21 Opinion on Each Major Federal Program In our opinion, Friends of the Future complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022. Report on Internal Control over Compliance Management of Friends of the Future is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Friends of the Future’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Friends of the Future’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Honolulu, Hawaii February 28, 2023 - 22 - FRIENDS OF THE FUTURE SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2022 SECTION I - SUMMARY OF AUDIT RESULTS Financial Statements 1. The auditor's report expresses an unmodified opinion on the financial statements of Friends of the Future 2. Internal control over financial reporting: Material weakness identified None noted Significant deficiency identified None noted 3. Noncompliance material to financial statements noted None noted Federal Awards 4. Internal control over major programs: Material weakness identified None noted Significant deficiency identified None noted 5. Type of auditor’s report issued on compliance for major programs: Unmodified 6. Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? None noted 7. The programs tested as major program included: US Department of Education – Native Hawaiian Education 84.362A US Department of Agriculture – Summer Food Service Program 10.559 8. Dollar threshold used to distinguish between type A and type B programs: $ 750,000 9. Friends of the Future qualify as a low-risk auditee: No SECTION II – FINANCIAL STATEMENTS FINDINGS None noted. - 23 - FRIENDS OF THE FUTURE SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2022 SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None noted. Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment E2. FYE 6-23 Audit.pdf Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment E3 FYE 6-22 Form 990.pdfFOTF 2021 Form 990 Final Draft OMB No. 1545-0047IRS e-file Signature AuthorizationForm 8879-TE for a Tax Exempt Entity For calendar year 2021, or fiscal year beginning , 2021, and ending , 20 2021 G Do not send to the IRS. Keep for your records.Department of the Treasury Internal Revenue Service G Go to www.irs.gov/Form8879TE for the latest information. Name of filer EIN or SSN Name and title of officer or person subject to tax Part I Type of Return and Return Information Check the box for the return for which you are using this Form 8879-TE and enter the applicable amount, if any, from the return. Form 8038-CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only. If you check the box on line 1a, 2a, 3a, 4a, 5a, 6a, 7a, 8a, 9a, or 10a below, and the amount on that line for the return being filed with this form was blank, then leave line 1b, 2b, 3b, 4b, 5b, 6b, 7b, 8b, 9b, or 10b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on the applicable line below. Do not complete more than one line in Part I. 1a b Total revenue, if any (Form 990, Part VIII, column (A), line 12). . . . . . . . . . . . 1b Form 990 check here. . . . . . G 2a b Total revenue, if any (Form 990-EZ, line 9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Form 990-EZ check here. . G 3a b Total tax (Form 1120-POL, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b Form 1120-POL check hereG 4a b Tax based on investment income (Form 990-PF, Part V, line 5). . . . . . . . . . . 4b Form 990-PF check here. . G 5a b Balance due (Form 8868, line 3c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b Form 8868 check here. . . . . G 6a b Total tax (Form 990-T, Part III, line 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b Form 990-T check here. . . . G 7a b Total tax (Form 4720, Part III, line 1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Form 4720 check here. . . . . G 8a b FMV of assets at end of tax year (Form 5227, Item D). . . . . . . . . . . . . . . . . . . . . 8b Form 5227 check here. . . . . G b Tax due (Form 5330, Part II, line 19). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b9a Form 5330 check here. . . . . G 10a b Amount of credit payment requested (Form 8038-CP, Part III, line 22). . . . 10b Form 8038-CP check here. G Part II Declaration and Signature Authorization of Officer or Person Subject to Tax I am a person subject to tax with respect toUnder penalties of perjury, I declare that I am an officer of the above entity or (name of entity) , (EIN) and that I have examined a copy of the 2021 electronic return and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the electronic return and, if applicable, the consent to electronic funds withdrawal. PIN: check one box only as my signatureI authorize to enter my PIN ERO firm name Enter five numbers, but do not enter all zeros on the tax year 2021 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen. As an officer or person subject to tax with respect to the entity, I will enter my PIN as my signature on the tax year 2021 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return's disclosure consent screen. DateSignature of officer or person subject to tax G G Part III Certification and Authentication ERO's EFIN/PIN. Enter your six-digit electronic filing identification number (EFIN) followed by your five-digit self-selected PIN. Do not enter all zeros I certify that the above numeric entry is my PIN, which is my signature on the 2021 electronically filed return indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. ERO's signature Date G G ERO Must Retain This Form ' See Instructions Do Not Submit This Form to the IRS Unless Requested To Do So TEEA8800L 11/29/21BAA For Privacy and Paperwork Reduction Act Notice, see instructions. Form 8879-TE (2021) 7/01 6/30 2022 FRIENDS OF THE FUTURE 99-0296604 JOHN A.L. DEFRIES PRESIDENT 4,914,086.X X 22336X LINKED ACCOUNTING, LLP 87401057123 BRIAN E VAN CAMP, CPA MTAX OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax 2021 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Open to PublicG Do not enter social security numbers on this form as it may be made public.Department of the Treasury Inspection Internal Revenue Service G Go towww.irs.gov/Form990 for instructions and the latest information. A For the 2021 calendar year, or tax year beginning , 2021, and ending , 20 Employer identification numberC DCheck if applicable:B Address change Telephone numberEName change Initial return Final return/terminated $Amended return Gross receiptsG Is this a group return for subordinates?H(a)Name and address of principal officer:FApplication pending Yes No H(b) Are all subordinates included? Yes No If "No," attach a list. See instructions. H( )Tax-exempt status: 501(c)(3) 501(c) (insert no.) 4947(a)(1) or 527I Group exemption numberJ Website: G H(c) G GForm of organization: Corporation Trust Association Other Year of formation: State of legal domicile:K L M Part I Summary Briefly describe the organization's mission or most significant activities:1 if the organization discontinued its operations or disposed of more than 25% of its net assets.Check this box G2 Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Number of independent voting members of the governing body (Part VI, line 1b). . . . . . . . . . . . . . . . . . . . . . . 4 4 Total number of individuals employed in calendar year 2021 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Total number of volunteers (estimate if necessary). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Total unrelated business revenue from Part VIII, column (C), line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 a 7a Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Prior Year Current Year Contributions and grants (Part VIII, line 1h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Program service revenue (Part VIII, line 2g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . 10 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e). . . . . . . . . . . . . . . . 11 Total revenue ' add lines 8 through 11 (must equal Part VIII, column (A), line 12). . . . . 12 Grants and similar amounts paid (Part IX, column (A), lines 1-3). . . . . . . . . . . . . . . . . . . . . . 13 Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . . 14 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) . . . . . . 15 Professional fundraising fees (Part IX, column (A), line 11e). . . . . . . . . . . . . . . . . . . . . . . . . . 16 a Total fundraising expenses (Part IX, column (D), line 25) Gb Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e). . . . . . . . . . . . . . . . . . . . . . . . . 17 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). . . . . . . . . . . . . 18 Revenue less expenses. Subtract line 18 from line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 End of YearBeginning of Current Year Total assets (Part X, line 16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Net assets or fund balances. Subtract line 21 from line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. A Signature of officer DateSign Here A Type or print name and title Print/Type preparer's name Preparer's signature Date PTIN Check if self-employedPaid GFirm's namePreparer GUse Only Firm's EIN G Firm's address Phone no. May the IRS discuss this return with the preparer shown above? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No TEEA0101L 09/22/21BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2021) 7/01 6/30 2022 FRIENDS OF THE FUTURE P.O. BOX 2655 HONOLULU, HI 96743 99-0296604 808-885-8336 X WWW.FOFHAWAII.ORG 696,485.255,081. 129,117.736,238. 825,602.991,319. 450,178.11,780. 4,463,908.2,928,025. 3,590,212.2,135,448 . 99,058. 873,696.792,577. 4,914,086.2,939,805. 7,554.26. 2,072.2,754. 4,904,460.2,937,025. 0. 0. 80 13 4 4 HI1991X 4,914,086. PRESIDENTJOHN A.L. DEFRIES X X FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAII ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. BRIAN E VAN CAMP, CPA MTAX P00650012 LINKED ACCOUNTING, LLP 46-1211349612 N KAYS DR, STE 150 385-262-2310KAYSVILLE, UT 84037 SAME AS C ABOVE JOHN A.L. DEFRIES BRIAN E VAN CAMP, CPA MTAX Form 990 (2021) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Briefly describe the organization's mission:1 Did the organization undertake any significant program services during the year which were not listed on the prior2 Form 990 or 990-EZ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program services?. . . . 3 Yes No If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 a $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 b $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 c Other program services (Describe on Schedule O.)4 d $ $ $(Expenses including grants of ) (Revenue ) 4e Total program service expenses G Form 990 (2021)TEEA0102L 09/22/21BAA 4,208,102. 5,950. 516,287. 3,685,865. X X 99-0296604FRIENDS OF THE FUTURE X YOUTH PROGRAMS INCLUDE: FOUR (4) ALOHA MAP PROGRAMS WHICH PROVIDED ACADEMIC TUTORING, COLLEGE/CAREER COUNSELING, HANDS ON STEM ACTIVITIES AND FAMILY ENRICHMENT FIELD TRIPS TO 3,500 STUDENTS IN GRADES K-12 IN 13 PUBLIC SCHOOLS ON HAWAII ISLAND. DURING SUMMER 2021, A FEDERAL SUMMER MEALS PROGRAM PROVIDED 3 MEALS/DAY 7 DAYS/WEEK FOR 7 WEEKS TO 4,000 STUDENTS ON HAWAII ISLAND. ECE CAREER PATHWAYS OFFERED 20 HIGH SCHOOL RISING SENIORS AND SENIORS OPPORTUNITIES TO RECEIVE EARLY COLLEGE CREDIT IN THE EARLY CHILDHOOD EDUCATION CAREER PATHWAY. HOKUPAA PROVIDED 25 HIGH SCHOOL SOPHOMORES, JUNIORS AND SENIORS SEMESTER-LONG INTERNSHIP OPPORTUNITIES TO GAIN REAL LIFE WORK EXPERIENCE. NO KE OLA PONO PROVIDED 1-DAY FIELD GAMES ACTIVITIES AT SIX (7) ELEMENTARY PUBLIC SCHOOLS SERVING 700 STUDENTS. CULTURAL PROGRAMS INCLUDE: NA HAUMANA O PAPA AUWAE, 25 CULTURAL STUDENTS CONTINUED STEWARDSHIP OF A SECTION OF LAPAKAHI STATE PARK. DUE TO CONTINUING COVID-RELATED RESTRICTIONS ON LARGE IN PERSON GATHERINGS, HUI KUAPA OFFERED MONTHLY VIDEO CONFERENCE CULTURAL EVENTS FEATURING HAWAIIAN LANGUAGE, DANCE AND MUSIC. SEE SCHEDULE O SEE SCHEDULE O Form 990 (2021) Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete1 Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. . . . . . . . . . . . . . . . . . . . . . . 2 2 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates3 for public office? If 'Yes,' complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If 'Yes,' complete Schedule C, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,5 assessments, or similar amounts as defined in Revenue Procedure 98-19? If 'Yes,' complete Schedule C, Part III. . . . . . . 5 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right6 to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization receive or hold a conservation easement, including easements to preserve open space, the7 environment, historic land areas, or historic structures? If 'Yes,' complete Schedule D, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . 7 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,'8 complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian9 for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes,' complete Schedule D, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Did the organization, directly or through a related organization, hold assets in donor-restricted endowments10 or in quasi endowments? If 'Yes,' complete Schedule D, Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX,11 or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If 'Yes,' complete Schedulea D, Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a Did the organization report an amount for investments ' other securities in Part X, line 12, that is 5% or more of its totalb assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b Did the organization report an amount for investments ' program related in Part X, line 13, that is 5% or more of its totalc assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11c Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reportedd in Part X, line 16? If 'Yes,' complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11d Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X. . . . . . e 11e Did the organization's separate or consolidated financial statements for the tax year include a footnote that addressesf the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X. . . . 11f Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete12 a Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' andb if the organization answered 'No' to line 12a, then completing Schedule D, Parts XI and XII is optional. . . . . . . . . . . . . . . . . 12b Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E. . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization maintain an office, employees, or agents outside of the United States?. . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,b business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any15 foreign organization? If 'Yes,' complete Schedule F, Parts II and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to16 or for foreign individuals? If 'Yes,' complete Schedule F, Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,17 column (A), lines 6 and 11e? If 'Yes,' complete Schedule G, Part I. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,18 lines 1c and 8a? If 'Yes,' complete Schedule G, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,'19 complete Schedule G, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20a20a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . . b 20b Did the organization report more than $5,000 of grants or other assistance to any domestic organization or21 domestic government on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts I and II. . . . . . . . . . . . . . . . . . . . . . 21 TEEA0103L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Form 990 (2021) Page 4 Part IV Checklist of Required Schedules (continued) Yes No Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX,22 column (A), line 2? If 'Yes,' complete Schedule I, Parts I and III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current23 and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete Schedule J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of24 a the last day of the year, that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and complete Schedule K. If 'No, 'go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?. . . . . . . . . . . . . . . . . . b 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defeasec any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24c Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?. . . . . . . . . . . . . . . . . d 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit 25atransaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, andb that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or26 former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If 'Yes,' complete Schedule L, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these 27persons? If 'Yes,' complete Schedule L, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV,28 instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? Ifa 28a'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If 'Yes,' complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . b 28b A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If Yes,'c complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M. . . . . . . . . . . . . . 29 29 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation30 contributions? If 'Yes,' complete Schedule M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I. . . . . . . 31 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete32 Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections33 301.7701-2 and 301.7701-3? If 'Yes,' complete Schedule R, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Part II, III, or IV,34 and Part V, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 a 35a If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlledb entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related 36organization? If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is37 treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . 37 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?38 Note: All Form 990 filers are required to complete Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . 1 a 1a Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable. . . . . . . . . . . b 1b Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gamingc (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c TEEA0104L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X 67 0 X Form 990 (2021) Page 5 Part V Statements Regarding Other IRS Filings and Tax Compliance (continued) Yes No Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-2 a ments, filed for the calendar year ending with or within the year covered by this return. . . . . 2a If at least one is reported on line 2a, did the organization file all required federal employment tax returns?. . . . . . . . . . . . . b 2b Note: If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions. Did the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . . . . . . 3 a 3a If 'Yes,' has it filed a Form 990-T for this year? If 'No' to line 3b, provide an explanation on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a4 a financial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . . . . . . . 4a If 'Yes,' enter the name of the foreign countryGb See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . 5 a 5a Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?. . . . . . . . . . . . b 5b If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 5c Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization6 a solicit any contributions that were not tax deductible as charitable contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts wereb not tax deductible?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods anda services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a If 'Yes,' did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to filec 7cForm 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' indicate the number of Forms 8282 filed during the year. . . . . . . . . . . . . . . . . . . . . . . . . . d 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?. . . . . . . . . . e 7e Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . . . . . . . . . . . . . f 7f If the organization received a contribution of qualified intellectual property, did the organization file Form 8899g as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7g If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file ah 7hForm 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?. . . . . . . . . . . . . . . . . . . . . . b 9b 10 Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12. . . . . . . . . . . . . . . . . . . . . . a 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities. . . . . b 10b 11 Section 501(c)(12) organizations. Enter: Gross income from members or shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 11a Gross income from other sources. (Do not net amounts due or paid to other sourcesb against amounts due or received from them.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year. . . . . . . b 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 13a Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states inb which the organization is licensed to issue qualified health plans. . . . . . . . . . . . . . . . . . . . . . . . . . 13b Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 13c Did the organization receive any payments for indoor tanning services during the tax year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a If 'Yes,' has it filed a Form 720 to report these payments? If 'No,' provide an explanation on Schedule O. . . . . . . . . . . . . . . b 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or 15excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' see the instructions and file Form 4720, Schedule N. 16Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . 16 If 'Yes,' complete Form 4720, Schedule O. 17 Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any 17activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' complete Form 6069. TEEA0105L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X 13 X X X Form 990 (2021) Page 6 Part VI Governance, Management, and Disclosure. For each 'Yes' response to lines 2 through 7b below, and for a 'No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Governing Body and Management Yes No Enter the number of voting members of the governing body at the end of the tax year. . . . . . 1 a 1a If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Enter the number of voting members included on line 1a, above, who are independent. . . . . b 1b Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other2 officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Did the organization delegate control over management duties customarily performed by or under the direct supervision3 of officers, directors, trustees, or key employees to a management company or other person?. . . . . . . . . . . . . . . . . . . . . . . . . 3 Did the organization make any significant changes to its governing documents4 since the prior Form 990 was filed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Did the organization become aware during the year of a significant diversion of the organization's assets?. . . . . . . . . . . . . . 55 Did the organization have members or stockholders?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more7 a members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Are any governance decisions of the organization reserved to (or subject to approval by) members,b stockholders, or persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by8 the following: The governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 8a Each committee with authority to act on behalf of the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 8b Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the9 organization's mailing address? If 'Yes,' provide the names and addresses on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes No Did the organization have local chapters, branches, or affiliates?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 a 10a If 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure theirb operations are consistent with the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?. . . . . . . . . . . . . . . . . . . . . . 11 a 11a Describe on Schedule O the process, if any, used by the organization to review this Form 990.b Did the organization have a written conflict of interest policy? If 'No,' go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 a 12a Were officers, directors, or trustees, and key employees required to disclose annually interests that could give riseb to conflicts?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe onc Schedule O how this was done. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12c Did the organization have a written whistleblower policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization have a written document retention and destruction policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 Did the process for determining compensation of the following persons include a review and approval by independent15 persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 15a Other officers or key employees of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 15b If 'Yes' to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a16 a taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16a If 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate itsb participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b Section C. Disclosure List the states with which a copy of this Form 990 is required to be filed G17 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (Section 501(c)(3)s only)18 available for public inspection. Indicate how you made these available. Check all that apply. Other (explain on Schedule O)Own website Another's website Upon request Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to19 the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records G20 TEEA0106L 09/22/21BAA Form 990 (2021) 99-0296604FRIENDS OF THE FUTURE SUSAN MADDOX 64-1032 MAMALAHOA HIGHWAY #311 KAMUELA HI 96743 808-885-8336 X X X X X X X X X X X X X X X X X X X X X 4 4 X HI SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O Form 990 (2021) Page 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O contains a response or note to any line in this Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ? List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ? List all of the organization's current key employees, if any. See the instructions for definition of 'key employee.' ? List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. ? List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ? List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) Position (do not check more(A) (D) (E) (F) (B) than one box, unless person Reportable ReportableName and title Average is both an officer and a Estimated amount compensation from compensation fromhours director/trustee) of other the organization related organizationsper compensation from (W-2/1099- (W-2/1099-week the organization MISC/1099-NEC) MISC/1099-NEC)(list any and related hours for organizations related organizations below dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) TEEA0107L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X LILINOI GRACE 35 PROJECT DIRECTOR 0 X 251,624. 0. 18,483. JOHN A.L. DEFRIES 2.5 PRESIDENT 0 X X 0. 0. 0. MARK MCGUFFIE 2.5 VICE PRESIDENT 0 X X 0. 0. 0. GEORGINE BUSCH 4 TREASURER 0 X X 0. 0. 0. SHARON L. SAKAI 3.5 SECRETARY 0 X X 0. 0. 0. Form 990 (2021) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (B) (C) Position (D) (E) (F)Average (do not check more than one(A) hours box, unless person is both an Reportable ReportableName and title Estimated amount per officer and a director/trustee) compensation from compensation from of otherweek the organization related organizations compensation from(list any (W-2/1099- (W-2/1099the organizationhours MISC/1099-NEC) MISC/1099-NEC) and relatedfor organizationsrelated organiza - tions below dotted line) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) G1 b Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gc Total from continuation sheets to Part VII, Section A. . . . . . . . . . . . . . . . . . . . . . . Gd Total (add lines 1b and 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation2 from the organization G Yes No 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee 3on line 1a? If 'Yes,' complete Schedule J for such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If 'Yes,' complete Schedule J for 4such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual 5for services rendered to the organization? If 'Yes,' complete Schedule J for such person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (B) (C) Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than2 G$100,000 of compensation from the organization TEEA0108L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 0 X X X 1 18,483.0.251,624. 18,483.0.251,624. 0.0.0. Form 990 (2021) Page 9 Part VIII Statement of Revenue Check if Schedule O contains a response or note to any line in this Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt business excluded from tax function revenue under sections revenue 512-514 Federated campaigns. . . . . . . . . . 1 a 1a Membership dues. . . . . . . . . . . . . b 1b Fundraising events. . . . . . . . . . . . c 1c Related organizations . . . . . . . . . d 1d Government grants (contributions). . . . . e 1e All other contributions, gifts, grants, andf similar amounts not included above. . . . 1f Noncash contributions included ing 1glines 1a-1f . . . . . . . . . . . . . . . . . . . . . . Gh Total. Add lines 1a-1f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code 2a b c d e All other program service revenue. . . . f Gg Total. Add lines 2a-2f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (including dividends, interest, and3 Gother similar amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GIncome from investment of tax-exempt bond proceeds4 GRoyalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 (i) Real (ii) Personal Gross rents . . . . . . . . 6 a 6a Less: rental expensesb 6b Rental income or (loss)c 6c GNet rental income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . d (i) Securities (ii) OtherGross amount from7 a sales of assets 7aother than inventory Less: cost or other basisb 7band sales expenses Gain or (loss). . . . . . . c 7c Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gd Gross income from fundraising events8 a (not including $ of contributions reported on line 1c). See Part IV, line 18. . . . . . . . . . . . . 8a Less: direct expenses. . . . . . b 8b GNet income or (loss) from fundraising events . . . . . . . . . . c Gross income from gaming activities.9 a See Part IV, line 19. . . . . . . . . . . . . 9a Less: direct expenses. . . . . . b 9b GNet income or (loss) from gaming activities . . . . . . . . . . . c Gross sales of inventory, less. . . . . 10 a returns and allowances. . . . . . . . . . 10a Less: cost of goods sold. . . . b 10b GNet income or (loss) from sales of inventory . . . . . . . . . . c Business Code 11a b c All other revenue. . . . . . . . . . . . . . . . . . . d Ge Total. Add lines 11a-11d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . G12 Total revenue. See instructions. . . . . . . . . . . . . . . . . . . . . . TEEA0109L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 3,814,225. 1,090,235. 125. 4,904,460. 900099 1,729. 1,729. 900099 343. 343. 2,072. 54. 54. 7,500. 7,500. 4,914,086. 2,072. 0. 7,554. MISCELLANEOUS REVENUE PROGRAM SERVICE FEES 7,500. 7,500. Form 990 (2021) Page 10 Part IX Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D)Do not include amounts reported on lines Total expenses Management and Program service Fundraising6b, 7b, 8b, 9b, and 10b of Part VIII. general expensesexpenses expenses Grants and other assistance to domestic1 organizations and domestic governments. See Part IV, line 21. . . . . . . . . . . . . . . . . . . . . . . . Grants and other assistance to domestic2 individuals. See Part IV, line 22. . . . . . . . . . . . . Grants and other assistance to foreign3 organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 Benefits paid to or for members. . . . . . . . . . . . . 4 Compensation of current officers, directors,5 trustees, and key employees. . . . . . . . . . . . . . . . Compensation not included above to6 disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). . . . . . . . . . . . . . . . . . . . Other salaries and wages. . . . . . . . . . . . . . . . . . . 7 Pension plan accruals and contributions8 (include section 401(k) and 403(b) employer contributions) . . . . . . . . . . . . . . . . . . . . Other employee benefits . . . . . . . . . . . . . . . . . . . 9 Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Fees for services (nonemployees):11 Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a Legal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Lobbying. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Professional fundraising services. See Part IV, line 17. . . e Investment management fees. . . . . . . . . . . . . . . f g Other. (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Schedule O.). . . . . Advertising and promotion. . . . . . . . . . . . . . . . . . 12 Office expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Information technology. . . . . . . . . . . . . . . . . . . . . 14 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Occupancy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Payments of travel or entertainment18 expenses for any federal, state, or local public officials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conferences, conventions, and meetings. . . . 19 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Payments to affiliates. . . . . . . . . . . . . . . . . . . . . . 21 Depreciation, depletion, and amortization. . . . 22 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other expenses. Itemize expenses not24 covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.). . . . . . . . . . . . . . . . . . a b c d All other expenses. . . . . . . . . . . . . . . . . . . . . . . . . e 25 Total functional expenses. Add lines 1 through 24e. . . . 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. if followingCheck here G SOP 98-2 (ASC 958-720). . . . . . . . . . . . . . . . . . . BAA Form 990 (2021) TEEA0110L 09/22/21 FRIENDS OF THE FUTURE 99-0296604 X 251,624. 202,575. 32,909. 16,140. 0. 0. 0. 0. 351,568. 283,037. 45,981. 22,550. 270,504. 199,820. 28,102. 42,582. 1,189,414. 1,185,324. 4,090. 217,287. 177,584. 25,501. 14,202. 73,990. 73,990. 31,126. 30,679. 422. 25. 735. 735. 1,115. 1,335. -220. 15,637. 6,263. 9,374. 1,737,058. 1,731,581. 5,268. 209. 181,141. 181,141. 47,271. 43,506. 2,517. 1,248. 40,275. 40,187. 44. 44. 55,163. 51,080. 2,025. 2,058. 4,463,908. 4,208,102. 156,748. 99,058. SUPPLIES LICENSES DUES & SUBSCRIPTIONS EQUIPMENT LEASE SCH O Form 990 (2021) Page 11 Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) Beginning of year End of year Cash ' non-interest-bearing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Savings and temporary cash investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Pledges and grants receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Accounts receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Loans and other receivables from any current or former officer, director,5 trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 5 Loans and other receivables from other disqualified persons (as defined under6 6section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Inventories for sale or use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Prepaid expenses and deferred charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Land, buildings, and equipment: cost or other basis.10 a Complete Part VI of Schedule D. . . . . . . . . . . . . . . . . . . . 10a Less: accumulated depreciation. . . . . . . . . . . . . . . . . . . . b 10b 10c 11Investments ' publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12Investments ' other securities. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13Investments ' program-related. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 1616 Total assets. Add lines 1 through 15 (must equal line 33). . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17 Grants payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Deferred revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 19 Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 Escrow or custodial account liability. Complete Part IV of Schedule D. . . . . . . . . . . 21 21 Loans and other payables to any current or former officer, director, trustee,22 key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 22 Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . 23 23 Unsecured notes and loans payable to unrelated third parties. . . . . . . . . . . . . . . . . . . 24 24 Other liabilities (including federal income tax, payables to related third parties,25 and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 25 26 Total liabilities. Add lines 17 through 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Organizations that follow FASB ASC 958, check here G and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 27 Net assets with donor restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28 Organizations that do not follow FASB ASC 958, check here G and complete lines 29 through 33. Capital stock or trust principal, or current funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 29 Paid-in or capital surplus, or land, building, or equipment fund. . . . . . . . . . . . . . . . . . 30 30 Retained earnings, endowment, accumulated income, or other funds. . . . . . . . . . . . 31 31 Total net assets or fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 32 Total liabilities and net assets/fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 33 TEEA0111L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 861,823. 752,251. 113,001. 53,802. 2,983. 10,549. 7,617. 234,489. 229,435. 5,054. 5,946. 3,895. 991,319. 825,602. 363,568. 119,329. 172,319. 9,788. 198,300. 2,051. 736,238. 129,117. X -49,225. 255,081. 745,710. 255,081. 696,485. 991,319. 825,602. Form 990 (2021) Page 12 Part XI Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenue (must equal Part VIII, column (A), line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Total expenses (must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)). . . . . . . . . . . . . . . . . . 4 4 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Donated services and use of facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Other changes in net assets or fund balances (explain on Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32,10 column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Part XII Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Accounting method used to prepare the Form 990: Cash Accrual Other1 If the organization changed its method of accounting from a prior year or checked 'Other,' explain on Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . 2 a 2a If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . 2c If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single3 a Audit Act and OMB Circular A-133?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required auditb or audits, explain why on Schedule O and describe any steps taken to undergo such audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b TEEA0112L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 4,914,086. 4,463,908. 450,178. 255,081. -8,774. 0. 696,485. X X X X X OMB No. 1545-0047Public Charity Status and Public Support SCHEDULE A 2021 Complete if the organization is a section 501(c)(3) organization or a section(Form 990) 4947(a)(1) nonexempt charitable trust. G Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Inspection G Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Name of the organization Employer identification number Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college9 or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10 An organization that normally receives (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f Provide the following information about the supported organization(s).g (v) Amount of monetary(i) Name of supported organization (vi) Amount of other (iii) Type of organization(ii) EIN (iv) Is the (described on lines 1-10 organization listed support (see instructions) support (see instructions) above (see instructions)) in your governing document? Yes No (A) (B) (C) (D) (E) Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2021 TEEA0401L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 X Schedule A (Form 990) 2021 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total beginning in) G Gifts, grants, contributions, and1 membership fees received. (Do not include any 'unusual grants.'). . . . . . . . Tax revenues levied for the2 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . The value of services or3 facilities furnished by a governmental unit to the organization without charge. . . . 4 Total. Add lines 1 through 3. . . The portion of total5 contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f). . . 6 Public support. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . Section B. Total Support Calendar year (or fiscal year (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total beginning in) G Amounts from line 4 . . . . . . . . . . 7 Gross income from interest,8 dividends, payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . Net income from unrelated9 business activities, whether or not the business is regularly carried on. . . . . . . . . . . . . . . . . . . . Other income. Do not include10 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 11 Total support. Add lines 7 through 10. . . . . . . . . . . . . . . . . . . . Gross receipts from related activities, etc. (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 13 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage for 2021 (line 6, column (f), divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 % Public support percentage from 2020 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %15 15 16a 33-1/3% support test'2021. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box Gand stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33-1/3% support test'2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box Gand stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a 10%-facts-and-circumstances test'2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how Gthe organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . b 10%-facts-and-circumsta nces test'2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the Gorganization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . 18 G Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . . BAA Schedule A (Form 990) 2021 TEEA0402L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 3 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support (c) 2019Calendar year (or fiscal year beginning in) G (a) 2017 (b) 2018 (d) 2020 (e) 2021 (f) Total Gifts, grants, contributions,1 and membership fees received. (Do not include any 'unusual grants.'). . . . . . . . . Gross receipts from admissions,2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose. . . . . . . . . . . Gross receipts from activities3 that are not an unrelated trade or business under section 513. Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . . . . The value of services or5 facilities furnished by a governmental unit to the organization without charge. . . . 6 Total. Add lines 1 through 5 . . . Amounts included on lines 1,7 a 2, and 3 received from disqualified persons. . . . . . . . . . . Amounts included on lines 2b and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. . . . . . . . . . . . . . . . . . . Add lines 7a and 7b. . . . . . . . . . . c 8 Public support. (Subtract line 7c from line 6.). . . . . . . . . . . . . . . Section B. Total Support (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) TotalCalendar year (or fiscal year beginning in) G Amounts from line 6 . . . . . . . . . . 9 Gross income from interest, dividends,10 a payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . . . . Unrelated business taxableb income (less section 511 taxes) from businesses acquired after June 30, 1975. . . Add lines 10a and 10b. . . . . . . . . c Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on. . . . . . . . . . . . . . . Other income. Do not include12 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 13 Total support. (Add Iines 9, 10c, 11, and 12.). . . . . . . . . . . . . . 14 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage %Public support percentage for 2021 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 %Public support percentage from 2020 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 Section D. Computation of Investment Income Percentage %17 Investment income percentage for 2021 (line 10c, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . 17 %18 Investment income percentage from 2020 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19a 33-1/3% support tests'2021. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 Gis not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . b 33-1/3% support tests'2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and Gline 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . 20 G Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . TEEA0403L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 2,042,553. 2,747,974. 2,657,924. 2,940,029. 4,904,460. 15,292,940. 31,209. 68,125. 10,145. 2,754. 2,072. 114,305. 0. 0. 0. 2,073,762. 2,816,099. 2,668,069. 2,942,783. 4,906,532. 15,407,245. 8,500. 9,500. 14,500. 18,500. 26,000. 77,000. 0. 0. 0. 0. 0. 0. 8,500. 9,500. 14,500. 18,500. 26,000. 77,000. 15,330,245. 2,073,762. 2,816,099. 2,668,069. 2,942,783. 4,906,532. 15,407,245. 148. 109. 246. 26. 54. 583. 0. 148. 109. 246. 26. 54. 583. 0. 1,965. 1,821. 11,885. 7,500. 23,171. 2,075,875. 2,818,029. 2,680,200. 2,942,809. 4,914,086. 15,430,999. 99.35 99.35 0.00 0.01 X SEE PART VI Schedule A (Form 990) 2021 Page 4 Part IV Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No Are all of the organization's supported organizations listed by name in the organization's governing documents?1 If 'No,' describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 Did the organization have any supported organization that does not have an IRS determination of status under section2 509(a)(1) or (2)? If 'Yes,' explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer lines 3b3a and 3c below. 3a Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andb satisfied the public support tests under section 509(a)(2)? If 'Yes,' describe in Part VI when and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use. 3c Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' anda4 if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. 4a Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supportedb organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b Did the organization support any foreign supported organization that does not have an IRS determination underc sections 501(c)(3) and 509(a)(1) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c Did the organization add, substitute, or remove any supported organizations during the tax year? If 'Yes,' answer lines5a 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was a5accomplished (such as by amendment to the organizing document) . Type I or Type II only. Was any added or substituted supported organization part of a class already designated in theb organization's organizing document? b 5 c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of 6the filing organization's supported organizations? If 'Yes,' provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor7 (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990). 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If 'Yes,'8 complete Part I of Schedule L (Form 990). 8 Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons,9a as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If 'Yes,' provide detail in Part VI. 9a Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which theb supporting organization had an interest? If 'Yes,' provide detail in Part VI. 9b Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from,c assets in which the supporting organization also had an interest? If 'Yes,' provide detail in Part VI. 9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding10 a certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If 'Yes,' answer line 10b below. 10a Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determineb whether the organization had excess business holdings.) 10b TEEA0404L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 5 Supporting Organizations (continued)Part IV Yes No Has the organization accepted a gift or contribution from any of the following persons?11 a A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? 11a A family member of a person described on line 11a above?b 11b c 11c A 35% controlled entity of a person described on line 11a or 11b above? If 'Yes' to line 11a, 11b, or 11c, provide detail inPart VI. Section B. Type I Supporting Organizations Yes No Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one1 or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? If 'No,' describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers 1during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If 'Yes,' explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the 2supporting organization. Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If 'No,' describe in Part VI how control or management of the 1supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the 1organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported2 organization(s) or (ii) serving on the governing body of a supported organization? If 'No,' explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 2 3 By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played 3in this regard. Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). The organization satisfied the Activities Test. Complete line 2 below.a The organization is the parent of each of its supported organizations. Complete line 3 below.b The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).c 2 Activities Test. Answer lines 2a and 2b below. Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If 'Yes,' then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted 2asubstantially all of its activities. b Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If 'Yes,' explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities 2bbut for the organization's involvement. Parent of Supported Organizations. Answer lines 3a and 3b below.3 Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofa each of the supported organizations? If 'Yes' or 'No,' provide details in Part VI. 3a Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of itsb supported organizations? If 'Yes,' describe in Part VI the role played by the organization in this regard. 3b TEEA0405L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting OrganizationsPart V 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year(A) Prior YearSection A ' Adjusted Net Income (optional) 1 1 Net short-term capital gain 2 2 Recoveries of prior-year distributions 3 3 Other gross income (see instructions) 4 4 Add lines 1 through 3. 5 5 Depreciation and depletion 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for 6production of income (see instructions) 7 7 Other expenses (see instructions) 8 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) (B) Current Year(A) Prior YearSection B ' Minimum Asset Amount (optional) 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a 1a Average monthly value of securities b 1b Average monthly cash balances c Fair market value of other non-exempt-use assets 1c d 1d Total (add lines 1a, 1b, and 1c) e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 2 Acquisition indebtedness applicable to non-exempt-use assets 3 3 Subtract line 2 from line 1d. 4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, 4see instructions). 5 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 6 6 Multiply line 5 by 0.035. 7 7 Recoveries of prior-year distributions 8 8 Minimum Asset Amount (add line 7 to line 6) Current YearSection C ' Distributable Amount 1 1 Adjusted net income for prior year (from Section A, line 8, column A) 2 2 Enter 0.85 of line 1. 3 3 Minimum asset amount for prior year (from Section B, line 8, column A) 4 4 Enter greater of line 2 or line 3. 5 5 Income tax imposed in prior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency 6temporary reduction (see instructions). 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). BAA Schedule A (Form 990) 2021 TEEA0406L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Current YearSection D ' Distributions 1 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, 2in excess of income from activity 3 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 4 Amounts paid to acquire exempt-use assets 5 5 Qualified set-aside amounts (prior IRS approval required ' provide details in Part VI) 6 6 Other distributions (describe in Part VI). See instructions. 7 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details 8in Part VI). See instructions. 9 9 Distributable amount for 2021 from Section C, line 6 10 10 Line 8 amount divided by line 9 amount (i) (ii) (iii) Excess Underdistributions DistributableSection E ' Distribution Allocations (see instructions) Distributions Pre-2021 Amount for 2021 1 Distributable amount for 2021 from Section C, line 6 2 Underdistributions, if any, for years prior to 2021 (reasonable cause required ' explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2021 a From 2016. . . . . . . . . . . . . . . . b From 2017. . . . . . . . . . . . . . . . c From 2018. . . . . . . . . . . . . . . . d From 2019. . . . . . . . . . . . . . . . e From 2020. . . . . . . . . . . . . . . . f Total of lines 3a through 3e g Applied to underdistributions of prior years h Applied to 2021 distributable amount i Carryover from 2016 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. 4 Distributions for 2021 from Section D, line 7: $ a Applied to underdistributions of prior years b Applied to 2021 distributable amount Remainder. Subtract lines 4a and 4b from line 4.c 5 Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2022. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2017. . . . . . . b Excess from 2018. . . . . . . c Excess from 2019. . . . . . . d Excess from 2020. . . . . . . e Excess from 2021. . . . . . . BAA Schedule A (Form 990) 2021 TEEA0407L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 8 Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) BAA Schedule A (Form 990) 2021 TEEA0408L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 PART III, LINE 12 - OTHER INCOME NATURE AND SOURCE 2021 2020 2019 2018 2017 OTHER INCOME $ 7,500. $ 11,885. $ 1,821. $ 1,965. TOTAL $ 7,500. $ 0. $ 11,885. $ 1,821. $ 1,965. OMB No. 1545-0047Schedule B Schedule of Contributors(Form 990) 2021G Attach to Form 990 or Form 990-PF. Department of the Treasury Internal Revenue Service G Go towww.irs.gov/Form990 for the latest information. Name of the organization Employer identification number Organization type (check one): Filers of: Section: Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions. Special Rules For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering 'N/A' in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions $totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it must answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). Schedule B (Form 990) (2021)BAA For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. TEEA0701L 10/06/21 FRIENDS OF THE FUTURE 99-0296604 X 3 X Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 1 4 FRIENDS OF THE FUTURE 99-0296604 X1 DANIEL & ANNA AKAKA 73-4397 PAIAHA STREET 7,500. KAILUA KONA, HI 96740 X2 EARL & DORIS BAKKEN FOUNDATION 90 SOUTH 7TH STREET, SUITE 510 100,000. MINNEAPOLIS, MN 55402 X3 GEORGINE BUSCH 73-4615 OLD GOVERNMENT ROAD 26,000. KAILUA KONA, HI 96740 X4 HAWAII COMMUNITY FOUNDATION 827 FORT STREET 36,000. HONOLULU, HI 96813 X5 HAUOLI MAU LOA FOUNDATION 701 BISHOP STREET 95,661. HONOLULU, HI 96813 X6 KAMEHAMEHA SCHOOLS 567 SOUTH KING STREET 140,000. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 2 4 FRIENDS OF THE FUTURE 99-0296604 X7 KIRK-LANDRY FUND/SCHWAB CHARITABLE PO BOX 628298 5,000. ORLANDO, FL 32862 X8 KOSASA FOUNDATION 766 POHUKAINA STREET 50,000. HONOLULU, HI 96813 X9 O'NEILL FAMILY FOUNDATION, WILLIAM 425 LITERARY ROAD 150,000. CLEVELAND, OH 44113 X10 POHA FUND / GATES FAMILY FOUNDATION 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X11 PROFESSIONAL & TECHNICAL SERVICES, 912 EAST 15TH SUITE #200 5,000. ANCHORAGE, AK 99501 X12 WASHINGTON TRUST BANK 601 UNION STREET #4747 7,500. SEATTLE, WA 98101 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 3 4 FRIENDS OF THE FUTURE 99-0296604 X13 THE HARRY & JEANETTE WEINBERG FOUND 3660 WAIALAE AVENUE, SUITE 400 100,000. HONOLULU, HI 96816 X14 WHH FOUNDATION 1080 AVONDALE ROAD 5,000. SAN MARINO, CA 91108 X15 ATHERON FAMILY FOUNDATION 827 FORT STREET MALL 30,000. HONOLULU, HI 96813 X16 BLUEPRINT FOR CHANGE PO BOX 4560 142,707. HONOLULU, HI 96813 X17 HAWAII COUNTY 101 PAUAHI STREET 5,000. HILO, HI 96720 X18 DEPARTMENT OF EDUCATION - HI 650 IWILEI 270 962,467. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 4 4 FRIENDS OF THE FUTURE 99-0296604 X19 HA OLA O WAIPIO VALLEY PO BOX 741 130,949. HONOKAA, HI 96727 X20 DEPARTMENT OF HUMAN SERVICES 1010 BISHOP STREET #206 196,761. HONOLULU, HI 96813 X21 DEPARTMENT OF EDUCATION - U.S. 400 MARYLAND AVENUE, SW 2,232,382. WASHINGTON, DC 20202 Page 3Schedule B (Form 990) (2021) Name of organization Employer identification number Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ TEEA0703L 10/06/21BAA Schedule B (Form 990) (2021) 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A Schedule B (Form 990) (2021) Page 4 Name of organization Employer identification number Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., Gcontributions of $1,000 or less for the year. (Enter this information once. See instructions.). . . . . . . . . . . . . $ Use duplicate copies of Part III if additional space is needed. (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee TEEA0704L 10/06/21 Schedule B (Form 990) (2021)BAA 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A N/A OMB No. 1545-0047Supplemental Financial StatementsSCHEDULE D (Form 990) G Complete if the organization answered 'Yes' on Form 990, 2021 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. G Attach to Form 990. Open to PublicDepartment of the Treasury G Go to www.irs.gov/Form990for instructions and the latest information.Internal Revenue Service Inspection Name of the organization Employer identification number Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Part I Complete if the organization answered 'Yes' on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts Total number at end of year. . . . . . . . . . . . . . . . 1 Aggregate value of contributions to (during year). . . . . . . 2 Aggregate value of grants from (during year). . . . . . . . . . 3 Aggregate value at end of year . . . . . . . . . . . . . 4 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds Yes Noare the organization's property, subject to the organization's exclusive legal control? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring Yes Noimpermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Conservation Easements. Complete if the organization answered 'Yes' on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply).1 Preservation of land for public use (for example, recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year Total number of conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Total acreage restricted by conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b Number of conservation easements on a certified historic structure included in (a). . . . . . . . . . . . . c 2c d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic 2dstructure listed in the National Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the3 tax year G 4 Number of states where property subject to conservation easement is located G Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations,5 Yes Noand enforcement of the conservation easements it holds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year6 G Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year7 G$ 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) Yes Noand section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.Part III Complete if the organization answered 'Yes' on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: $GRevenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) $GAssets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: $GRevenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a $GAssets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b TEEA3301L 08/30/21BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2021 99-0296604 FRIENDS OF THE FUTURE Schedule D (Form 990) 2021 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)Part III 3 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): Public exhibition Loan or exchange programa d Scholarly research Otherb e Preservation for future generationsc 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets Yes Noto be sold to raise funds rather than to be maintained as part of the organization's collection? . . . . . . . . . . . . . . . . . . . . Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' on Form 990, Part IV,Part IV line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included Yes Noon Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' explain the arrangement in Part XIII and complete the following table:b Amount Beginning balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 1c Additions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 1d Distributions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e 1e Ending balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f 1f Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?. . . . . 2 a Yes No If 'Yes,' explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII. . . . . . . . . . . . . . . . . . . . . b Part V Endowment Funds. Complete if the organization answered 'Yes' on Form 990, Part IV, line 10. (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back Beginning of year balance. . . . . . 1 a Contributions. . . . . . . . . . . . . . . . . . b c Net investment earnings, gains, and losses. . . . . . . . . . . . . . . . . . . . . Grants or scholarships . . . . . . . . . d e Other expenditures for facilities and programs. . . . . . . . . . . . . . . . . . Administrative expenses. . . . . . . . f End of year balance. . . . . . . . . . . . g Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:2 %Board designated or quasi-endowment Ga %Permanent endowment Gb %Term endowment Gc The percentages on lines 2a, 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the Yes Noorganization by: Unrelated organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) 3a(i) Related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 3a(ii) If 'Yes' on line 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b Describe in Part XIII the intended uses of the organization's endowment funds.4 Part VI Land, Buildings, and Equipment. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (d) Book value (a) Cost or other basis (b) Cost or other (c) Accumulated (investment) basis (other) depreciation Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Leasehold improvements. . . . . . . . . . . . . . . . . . . c Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e GTotal. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.). . . . . . . . . . . . . . . . . . . . . Schedule D (Form 990) 2021BAA TEEA3302L 08/30/21 FRIENDS OF THE FUTURE 99-0296604 12,790. 12,790. 0. 205,369. 200,315. 5,054. 16,330. 16,330. 0. 5,054. Schedule D (Form 990) 2021 Page 3 Part VII Investments ' Other Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (b) Book value(a) Description of security or category (including name of security) (c) Method of valuation: Cost or end-of-year market value (1) Financial derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Closely held equity interests. . . . . . . . . . . . . . . . . . . . . . . . . (3) Other (A) (B) (C) (D) (E) (F) (G) (H) (I) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 12.). . . Investments ' Program Related.Part VIII Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 13.). . . Other Assets.Part IX Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 15.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Liabilities.Part X Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value1. (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 25.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TEEA3303L 08/30/21BAA Schedule D (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE N/A N/A N/A XSEE PART XIII Schedule D (Form 990) 2021 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part VIII, line 12:2 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a b Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Recoveries of prior year grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 2c d Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Amounts included on Form 990, Part VIII, line 12, but not on line 1:4 Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . a 4a Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.). . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part IX, line 25:2 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Prior year adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b c Other losses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . 4a b Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Supplemental Information.Part XIII Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. BAA Schedule D (Form 990) 2021 TEEA3304L 08/30/21 FRIENDS OF THE FUTURE 99-0296604 N/A N/A PART X - FASB ASC 740 FOOTNOTE AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN, INCLUDING THE ORGANIZATION’S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF Schedule D (Form 990) 2021 Page 5 Supplemental Information (continued)Part XIII TEEA3305L 08/30/21BAA Schedule D (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE PART X - FASB ASC 740 FOOTNOTE (CONTINUED) THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF JUNE 30, 2022. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. OMB No. 1545-0047Compensation InformationSCHEDULE J (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2021 G Complete if the organization answered 'Yes' on Form 990, Part IV, line 23. G Attach to Form 990. Open to PublicDepartment of the Treasury InspectionInternal Revenue Service G Go to www.irs.gov/Form990 for instructions and the latest information. Name of the organization Employer identification number Questions Regarding CompensationPart I Yes No Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part1 a VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (such as maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment orb reimbursement or provision of all of the expenses described above? If 'No,' complete Part III to explain. . . . . . . . . . . . . . . . 1b Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,2 trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a?. . . . . . . . . . . . . . . . . . 2 Indicate which, if any, of the following the organization used to establish the compensation of the organization's CEO/3 Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing4 organization or a related organization: Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 4a Participate in or receive payment from a supplemental nonqualified retirement plan?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b Participate in or receive payment from an equity-based compensation arrangement?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 4c If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation5 contingent on the revenues of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 5a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 5b If 'Yes' on line 5a or 5b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation6 contingent on the net earnings of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 6a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 6b If 'Yes' on line 6a or 6b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed7 payments not described on lines 5 and 6? If 'Yes,' describe in Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject8 to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If 'Yes,' describe in Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 If 'Yes' on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations9 section 53.4958-6(c)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2021 TEEA4101L 10/27/21 99-0296604FRIENDS OF THE FUTURE X X X X X X X X X Schedule J (Form 990) 2021 Page 2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.Note: (B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation (D) Nontaxable (F) Compensation (E) Total of benefits in column (B) columns(B)(i)-(D)(C) Retirement(A) Name and Title (i) Base (iii) Other (ii) Bonus & reported as and othercompensation reportableincentive deferred on prior deferred compensation compensation Form 990 compensation (i) 1 (ii) (i) 2 (ii) (i) 3 (ii) (i) 4 (ii) (i) 5 (ii) (i) 6 (ii) (i) 7 (ii) (i) 8 (ii) (i) 9 (ii) (i) 10 (ii) (i) 11 (ii) (i) 12 (ii) (i) 13 (ii) (i) 14 (ii) (i) 15 (ii) (i) 16 (ii) TEEA4102L 10/27/21BAA Schedule J (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE LILINOI GRACE PROJECT DIRECTOR 251,624. 0. 0. 0. 0. 0. 0. 0. 18,483. 0. 270,107. 0. 0. 0. Schedule J (Form 990) 2021 Page 3 Part III Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. BAA Schedule J (Form 990) 2021 TEEA4103L 10/27/21 FRIENDS OF THE FUTURE 99-0296604 OMB No. 1545-0047Supplemental Information to Form 990 or 990-EZSCHEDULE O (Form 990) Complete to provide information for responses to specific questions on 2021 Form 990 or 990-EZ or to provide any additional information. G Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury G Go to www.irs.gov/Form990 for the latest information. Inspection Internal Revenue Service Name of the organization Employer identification number TEEA4901L 08/10/21 Schedule O (Form 990) 2021BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 99-0296604FRIENDS OF THE FUTURE FORM 990, PART III, LINE 1 - ORGANIZATION MISSION FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAII ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. FORM 990, PART III, LINE 4B - PROGRAM SERVICE ACCOMPLISHMENTS HEALTH & WELLNESS PROGRAMS INCLUDE: TUTU'S HOUSE, A COMMUNITY HEALTH AND WELLNESS RESOURCE CENTER, OFFERED 720 IN PERSON AND VIDEO CONFERENCING HEALTH-RELATED EDUCATION PRESENTATIONS WITH 5,353 ATTENDEES; A LENDING LIBRARY USED BY 50 INDIVIDUALS. NEIGHBORHOOD PLACE OF KONA PROVIDED WRAP AROUND CARE COORDINATION SERVICES, EMERGENCY FOOD AND DIAPERS, AND HOUSING ASSISTANCE FOR 155 FAMILIES AND CHILDREN, EIGHT (8) FAMILY-CENTERED COMMUNITY EVENTS, AND INFORMATION/REFERRAL SERVICES TO 399 INDIVIDUALS. LEARNING 2 THRIVE PROVIDED SOCIAL/EMOTIONAL SUPPORTS TO 15 STUDENT-PARENTS RETURNING/PURSUING HIGHER EDUCATION. NORTH HAWAII DOMESTIC VIOLENCE AWARENESS COMMITTEE HOSTED FOUR (4) COMMUNITY EVENTS TO INCREASE AWARENESS AND PROVIDE RESOURCES RELATED TO DOMESTIC VIOLENCE ISSUES. FRIENDS OF ANUENUE PLAYGROUND COORDINATED AND COMPLETED A COMMUNITY VOLUNTEER WORKDAY TO REPAIR AND REFURBISH THE COMMUNITY PLAYGROUND, WHICH IS USED DAILY BY 50 TODDLERS AND CHILDREN 12 AND UNDER. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS BOARD MEMBERS ARE PROVIDED WITH AN ELECTRONIC COPY OF THE DRAFT 990 BEFORE IT IS FILED. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS DIRECTORS ARE REQUESTED TO COMPLETE AND SIGN DISCLOSURE FORMS ANNUALLY. Schedule O (Form 990) 2021 Page 2 Name of the organization Employer identification number BAA Schedule O (Form 990) 2021 TEEA4902L 08/10/21 99-0296604FRIENDS OF THE FUTURE FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES ANNUALLY, THE ORGANIZATION USES HAWAII COUNTY DATABOOK, HAWAII EMPLOYERS COUNCIL COMPENSATION SURVEYS, BUREAU OF LABOR STATISTICS REPORTS, CROSSPOINT EXECUTIVE SURVEYS AND INFORMAL GATHERING OF INFORMATION FROM COMPARABLE NON-PROFIT BUSINESSES ON HAWAII ISLAND. BOARD MEMBERS AND OFFICERS SERVE AS VOLUNTEERS WITH NO COMPENSATION. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE DOCUMENTS ARE AVAILABLE FOR REVIEW, UPON ADVANCE REQUEST AT THE ADMINISTRATIVE OFFICES DURING BUSINESS HOURS. THE 990 RETURN IS ALSO UPLOADED TO THE STATE OF HAWAII ATTORNEY GENERAL’S OFFICE WEBSITE. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING OTHER PROFESSIONAL FEES 1,189,414. 1,185,324. 4,090. TOTAL $ 1,189,414. $ 1,185,324. $ 4,090. $ 0. 2021 2020 DIFF REVENUE CONTRIBUTIONS AND GRANTS. . . . . . . . . . . . . . . . . . . . . . . . 4,904,460 2,937,025 1,967,435 PROGRAM SERVICE REVENUE. . . . . . . . . . . . . . . . . . . . . . . . . . 2,072 2,754 -682 INVESTMENT INCOME. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,554 26 7,528 TOTAL REVENUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,914,086 0 4,914,086 EXPENSES SALARIES, OTHER COMPEN., EMP. BENEFITS. . . 873,696 792,577 81,119 OTHER EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,590,212 2,135,448 1,454,764 TOTAL EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,463,908 0 4,463,908 NET ASSETS OR FUND BALANCES REVENUE LESS EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450,178 0 450,178 TOTAL ASSETS AT END OF YEAR. . . . . . . . . . . . . . . . . . . . 825,602 0 825,602 TOTAL LIABILITIES AT END OF YEAR. . . . . . . . . . . . 129,117 0 129,117 NET ASSETS/FUND BALANCES AT END OF YEAR. . 696,485 0 696,485 2021 FEDERAL EXEMPT ORGANIZATION TAX SUMMARY PAGE 1 FRIENDS OF THE FUTURE 99-0296604 FORMS NEEDED FOR THIS RETURN FEDERAL: 990, SCH A, SCH B, SCH D, SCH J, SCH O 2021 GENERAL INFORMATION PAGE 1 FRIENDS OF THE FUTURE 99-0296604 CARRYOVERS TO 2022 NONE 2021 PREPARER E-FILE INSTRUCTIONS - FEDERAL PAGE 1 FRIENDS OF THE FUTURE 99-0296604 THE ORGANIZATION'S FEDERAL TAX RETURN IS NOT FINISHED UNTIL YOU COMPLETE THE FOLLOWING INSTRUCTIONS. PRIOR TO TRANSMISSION OF THE RETURN FORM 990 THE ORGANIZATION SHOULD REVIEW THEIR FEDERAL RETURN ALONG WITH ANY ACCOMPANYING SCHEDULES AND STATEMENTS. PAPERLESS E-FILE THE ORGANIZATION SHOULD READ, SIGN AND DATE THE FORM 8879-TE, IRS E-FILE SIGNATURE AUTHORIZATION. EVEN RETURN NO PAYMENT IS REQUIRED. AFTER TRANSMISSION OF THE RETURN RECEIVE ACKNOWLEDGEMENT OF YOUR E-FILE TRANSMISSION STATUS. WITHIN SEVERAL HOURS, CONNECT WITH LACERTE AND GET YOUR FIRST ACKNOWLEDGEMENT (ACK) THAT LACERTE HAS RECEIVED YOUR TRANSMISSION FILE. CONNECT WITH LACERTE AGAIN AFTER 24 AND THEN 48 HOURS TO RECEIVE YOUR FEDERAL ACKS. KEEP A SIGNED COPY OF FORM 8879-TE, IRS E-FILE SIGNATURE AUTHORIZATION IN YOUR FILES FOR 3 YEARS. DO NOT MAIL: FORM 8879-TE IRS E-FILE SIGNATURE AUTHORIZATION 2021 FEDERAL WORKSHEETS PAGE 1 FRIENDS OF THE FUTURE 99-0296604 FORM 990, PART III, LINE 4E PROGRAM SERVICES TOTALS PROGRAM SERVICES TOTAL FORM 990 SOURCE TOTAL EXPENSES 4,208,102. 4,208,102. PART IX, LINE 25, COL. B GRANTS 0. 0. PART IX, LINES 1-3, COL. B REVENUE 0. 2,072. PART VIII, LINE 2, COL. A FORM 990, PART IX, LINE 24E OTHER EXPENSES (A) (B) (C) (D) PROGRAM MANAGEMENT TOTAL SERVICES & GENERAL FUNDRAISING MISC EXP 25,055. 24,671. 384. POSTAGE AND SHIPPING 2,426. 1,112. 212. 1,102. PRINTING AND PUBLICATIONS 2,386. 1,886. 308. 192. STIPEND 7,725. 7,725. TELEPHONE 17,571. 15,686. 1,121. 764. TOTAL $ 55,163. $ 51,080. $ 2,025. $ 2,058. SCHEDULE A, PART III, LINE 7A RECEIVED FROM DISQUALIFIED PERSONS PERSONS 2017 2018 2019 2020 2021 GEORGINE BUSCH 8,500. 9,500. 14,500. 18,500. 26,000. TOTAL $ 8,500. $ 9,500. $ 14,500. $ 18,500. $ 26,000. PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT NO. DESCRIPTION ACQUIRED SOLD BASIS PCT. BONUS ALLOW. SP. DEPR. DEPR. REDUCT BASIS DEPR. METHOD LIFE RATE DEPR. FORM 990/990-PF ____________________ AUTO / TRANSPORT EQUIPMENT __________________________ 6 2014 DODGE CARAVAN VARIOUS 2/28/22 24,782 24,782 24,782 0 7 VEHICLES VARIOUS 61,115 61,115 61,115 0 TOTAL AUTO / TRANSPORT EQUIP 85,897 0 0 0 0 0 85,897 85,897 0 FURNITURE AND FIXTURES ______________________ 4 FURNITURE & FIXTURES VARIOUS 16,330 16,330 16,330 0 TOTAL FURNITURE AND FIXTURE 16,330 0 0 0 0 0 16,330 16,330 0 IMPROVEMENTS ____________ 5 LEASEHOLD IMPROVEMENTS VARIOUS 12,790 12,790 12,790 0 TOTAL IMPROVEMENTS 12,790 0 0 0 0 0 12,790 12,790 0 MACHINERY AND EQUIPMENT _______________________ 1 EQUIPMENT VARIOUS 137,866 137,866 137,866 0 2 27" IMAC W/RETINA 5K DISPLAY/ 9/01/21 3,351 3,351 S/L 3 744 3 16' MACBOOK PRO/ACCESSORIES 10/01/21 3,037 3,037 S/L 3 590 TOTAL MACHINERY AND EQUIPME 144,254 0 0 0 0 0 144,254 137,866 1,334 TOTAL DEPRECIATION 259,271 0 0 0 0 0 259,271 252,883 1,334 6/30/22 2021 FEDERAL BOOK DEPRECIATION SCHEDULE PAGE 1 FRIENDS OF THE FUTURE 99-0296604 PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT NO. DESCRIPTION ACQUIRED SOLD BASIS PCT. BONUS ALLOW. SP. DEPR. DEPR. REDUCT BASIS DEPR. METHOD LIFE RATE DEPR. GRAND TOTAL DEPRECIATION 259,271 0 0 0 0 0 259,271 252,883 1,334 DEPRECIATION ASSETS SOLD 24,782 0 0 0 0 0 24,782 24,782 0 DEPR REMAINING ASSETS 234,489 0 0 0 0 0 234,489 228,101 1,334 6/30/22 2021 FEDERAL BOOK DEPRECIATION SCHEDULE FRIENDS OF THE FUTURE 99-0296604 PAGE 2 Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment E4 FYE 6-23 Form 990.pdf0.2022_22336_FRIENDS OF THE FUTURE_PreparerReviewCopy_Exempt Org. OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax 2022 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Open to PublicDo not enter social security numbers on this form as it may be made public.Department of the Treasury InspectionInternal Revenue Service Go towww.irs.gov/Form990 for instructions and the latest information. A For the 2022 calendar year, or tax year beginning , 2022, and ending , 20 Employer identification numberC DCheck if applicable:B Address change Telephone numberEName change Initial return Final return/terminated $Amended return Gross receiptsG Is this a group return for subordinates?H(a)Name and address of principal officer:FApplication pending Yes No H(b) Are all subordinates included? Yes No If "No," attach a list. See instructions. ( )Tax-exempt status: 501(c)(3) 501(c) (insert no.) 4947(a)(1) or 527I Group exemption numberJ Website: H(c) Form of organization: Corporation Trust Association Other Year of formation: State of legal domicile:K L M Part I Summary Briefly describe the organization's mission or most significant activities:1 Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets.2 Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Number of independent voting members of the governing body (Part VI, line 1b). . . . . . . . . . . . . . . . . . . . . . . 4 4 Total number of individuals employed in calendar year 2022 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Total number of volunteers (estimate if necessary). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Total unrelated business revenue from Part VIII, column (C), line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a 7a Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Prior Year Current Year Contributions and grants (Part VIII, line 1h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Program service revenue (Part VIII, line 2g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . 10 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e). . . . . . . . . . . . . . . . 11 Total revenue ' add lines 8 through 11 (must equal Part VIII, column (A), line 12). . . . . 12 Grants and similar amounts paid (Part IX, column (A), lines 1-3). . . . . . . . . . . . . . . . . . . . . . 13 Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . . 14 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) . . . . . . 15 Professional fundraising fees (Part IX, column (A), line 11e). . . . . . . . . . . . . . . . . . . . . . . . . . 16 a Total fundraising expenses (Part IX, column (D), line 25)b Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e). . . . . . . . . . . . . . . . . . . . . . . . . 17 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). . . . . . . . . . . . . 18 Revenue less expenses. Subtract line 18 from line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 End of YearBeginning of Current Year Total assets (Part X, line 16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Net assets or fund balances. Subtract line 21 from line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer DateSign Here Type or print name and title Print/Type preparer's name Preparer's signature Date PTIN Check if self-employedPaid Firm's namePreparer Use Only Firm's EIN Firm's address Phone no. May the IRS discuss this return with the preparer shown above? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No TEEA0101L 09/01/22BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2022) 7/01 6/30 2023 FRIENDS OF THE FUTURE P.O. BOX 2655 HONOLULU, HI 96803 99-0296604 808-885-8336 X WWW.FOFHAWAII.ORG 1,058,987.696,485. 602,811.129,117. 1,661,798.825,602. 362,502.450,178. 4,445,787.4,463,908. 3,471,638.3,590,212. 100,902. 974,149.873,696. 4,808,289.4,914,086. 1,679.7,554. 24,405.2,072. 4,782,205.4,904,460. 0. 0. 80 13 4 4 HI1991X 4,808,289. TREASURERGEORGINE BUSCH X X FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAI?I ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. BRIAN E VAN CAMP, CPA MTAX P00650012 LINKED ACCOUNTING, LLP 46-1211349612 N KAYS DR, STE 150 385-262-2310KAYSVILLE, UT 84037 SAME AS C ABOVE GEORGINE BUSCH BRIAN E VAN CAMP, CPA MTAX Form 990 (2022) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Briefly describe the organization's mission:1 Did the organization undertake any significant program services during the year which were not listed on the prior2 Form 990 or 990-EZ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program services?. . . . 3 Yes No If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. $ $ $(Code: ) (Expenses including grants of ) (Revenue )4a $ $ $(Code: ) (Expenses including grants of ) (Revenue )4b $ $ $(Code: ) (Expenses including grants of ) (Revenue )4c Other program services (Describe on Schedule O.)4d $ $ $(Expenses including grants of ) (Revenue ) 4e Total program service expenses Form 990 (2022)TEEA0102L 09/01/22BAA 4,117,182. 106,453. 651,638. 3,359,091. X X 99-0296604FRIENDS OF THE FUTURE X YOUTH PROGRAMS INCLUDE: FOUR (4) ALOHA MAP PROGRAMS WHICH PROVIDED ACADEMIC TUTORING, COLLEGE/CAREER COUNSELING, HANDS ON STEM ACTIVITIES AND FAMILY ENRICHMENT FIELD TRIPS TO 3,750 STUDENTS IN GRADES K-12 IN 12 PUBLIC SCHOOLS ON HAWAII ISLAND. ECE CAREER PATHWAYS OFFERED 26 HIGH SCHOOL RISING SENIORS AND SENIORS OPPORTUNITIES TO RECEIVE EARLY COLLEGE CREDIT IN THE EARLY CHILDHOOD EDUCATION CAREER PATHWAY. HOKUPAA PROVIDED 38 HIGH SCHOOL SOPHOMORES, JUNIORS AND SENIORS SEMESTER-LONG INTERNSHIP OPPORTUNITIES TO GAIN REAL LIFE WORK EXPERIENCE. NO KE OLA PONO PROVIDED 1-DAY FIELD GAMES ACTIVITIES AT EIGHT (8) ELEMENTARY PUBLIC SCHOOLS SERVING 1,000 STUDENTS. HEALTH & WELLNESS PROGRAMS INCLUDE: TUTU'S HOUSE, A COMMUNITY HEALTH AND WELLNESS RESOURCE CENTER, OFFERED 925 IN PERSON AND VIDEO CONFERENCING HEALTH-RELATED EDUCATION PRESENTATIONS WITH 5,926 ATTENDEES; A LENDING LIBRARY USED BY 45 INDIVIDUALS. NEIGHBORHOOD PLACE OF KONA PROVIDED WRAP AROUND CARE COORDINATION SERVICES, EMERGENCY FOOD AND DIAPERS, AND HOUSING ASSISTANCE FOR 110 FAMILIES WITH 140 ADULTS AND 174 CHILDREN, FIVE (5) FAMILY-CENTERED COMMUNITY EVENTS, AND INFORMATION/REFERRAL SERVICES. LEARNING 2 THRIVE PROVIDED SOCIAL/EMOTIONAL SUPPORTS TO 15 STUDENT-PARENTS RETURNING/PURSUING HIGHER EDUCATION. NORTH HAWAII DOMESTIC VIOLENCE AWARENESS COMMITTEE HOSTED FOUR (4) COMMUNITY EVENTS TO INCREASE AWARENESS AND PROVIDE RESOURCES RELATED TO DOMESTIC VIOLENCE ISSUES. CULTURAL PROGRAMS INCLUDE: NA HAUMANA O PAPA AUWAE, 25 CULTURAL STUDENTS CONTINUED STEWARDSHIP OF A SECTION OF LAPAKAHI STATE PARK. THE GROUP RE-IMPLEMENTED AN ANNUAL PRACTITIONER GATHERING ATTENDED BY 65 INDIVIDUALS. HUI KUAPA RETURNED TO IN PERSON MONTHLY CELEBRATIONS OF HAWIIAN LANGUAGE, MUSIC AND DANCE ATTENDED BY 2,500 PEOPLE TOTAL. SEE SCHEDULE O Form 990 (2022) Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete1 Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. . . . . . . . . . . . . . . . . . . . . . . 2 2 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates3 for public office? If "Yes," complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,5 assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III. . . . . . 5 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right6 to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization receive or hold a conservation easement, including easements to preserve open space, the7 environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II. . . . . . . . . . . . . . . . . . . . . . . . . 7 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"8 complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian9 for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Did the organization, directly or through a related organization, hold assets in donor-restricted endowments10 or in quasi endowments? If "Yes," complete Schedule D, Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX,11 or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedulea D, Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a Did the organization report an amount for investments ' other securities in Part X, line 12, that is 5% or more of its totalb assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b Did the organization report an amount for investments ' program related in Part X, line 13, that is 5% or more of its totalc assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11c Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reportedd in Part X, line 16? If "Yes," complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11d Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X. . . . . . e 11e Did the organization's separate or consolidated financial statements for the tax year include a footnote that addressesf the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X. . . 11f Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete12 a Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," andb if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional. . . . . . . . . . . . . . . . . 12b Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E. . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization maintain an office, employees, or agents outside of the United States?. . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,b business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any15 foreign organization? If "Yes," complete Schedule F, Parts II and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to16 or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,17 column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,18 lines 1c and 8a? If "Yes," complete Schedule G, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes,"19 complete Schedule G, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20a20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?. . . . . . . . . . . . . . . . b 20b Did the organization report more than $5,000 of grants or other assistance to any domestic organization or21 domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II . . . . . . . . . . . . . . . . . . . . . 21 TEEA0103L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Form 990 (2022) Page 4 Part IV Checklist of Required Schedules (continued) Yes No Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX,22 column (A), line 2? If "Yes," complete Schedule I, Parts I and III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current23 and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of24 a the last day of the year, that was issued after December 31, 2002? If a "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?. . . . . . . . . . . . . . . . . . b 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defeasec any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24c Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?. . . . . . . . . . . . . . . . . d 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit 25atransaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, andb that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or26 former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these 27persons? If "Yes," complete Schedule L, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV,28 instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? Ifa 28a"Yes," complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . b 28b A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes,"c complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M. . . . . . . . . . . . . . 29 29 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation30 contributions? If "Yes," complete Schedule M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I. . . . . . 31 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete32 Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections33 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV,34 and Part V, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 a 35a If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlledb entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related 36organization? If "Yes," complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is37 treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI. . . . . . . . . . . . . . . . . . . . . . 37 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?38 Note: All Form 990 filers are required to complete Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . 1 a 1a Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable. . . . . . . . . . . b 1b Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gamingc (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c TEEA0104L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X 50 0 Form 990 (2022) Page 5 Part V Statements Regarding Other IRS Filings and Tax Compliance (continued) Yes No Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-2a ments, filed for the calendar year ending with or within the year covered by this return. . . . . 2a If at least one is reported on line 2a, did the organization file all required federal employment tax returns?. . . . . . . . . . . . . b 2b Did the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . . . . . . 3a 3a If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a4a financial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . . . . . . . 4a If "Yes," enter the name of the foreign countryb See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . 5a 5a Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?. . . . . . . . . . . . b 5b If "Yes," to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 5c Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization6a solicit any contributions that were not tax deductible as charitable contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts wereb not tax deductible?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods anda services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a If "Yes," did the organization notify the donor of the value of the goods or services provided?. . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to filec 7cForm 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," indicate the number of Forms 8282 filed during the year. . . . . . . . . . . . . . . . . . . . . . . . . . d 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?. . . . . . . . . . e 7e Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . . . . . . . . . . . . . f 7f If the organization received a contribution of qualified intellectual property, did the organization file Form 8899g as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7g If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file ah 7hForm 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?. . . . . . . . . . . . . . . . . . . . . . b 9b 10 Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12. . . . . . . . . . . . . . . . . . . . . . a 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities. . . . . b 10b 11 Section 501(c)(12) organizations. Enter: Gross income from members or shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 11a Gross income from other sources. (Do not net amounts due or paid to other sourcesb against amounts due or received from them.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?. . . . . . . . . . . . . . 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the year. . . . . . b 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 13a Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states inb which the organization is licensed to issue qualified health plans. . . . . . . . . . . . . . . . . . . . . . . . . . 13b Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 13c Did the organization receive any payments for indoor tanning services during the tax year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O. . . . . . . . . . . . . . b 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or 15excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," see the instructions and file Form 4720, Schedule N. 16Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . 16 If "Yes," complete Form 4720, Schedule O. 17 Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would 17result in the imposition of an excise tax under section 4951, 4952, or 4953? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Form 6069. TEEA0105L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X 13 X X X Form 990 (2022) Page 6 Part VI Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Governing Body and Management Yes No Enter the number of voting members of the governing body at the end of the tax year. . . . . . 1a 1a If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Enter the number of voting members included on line 1a, above, who are independent. . . . . b 1b Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other2 officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Did the organization delegate control over management duties customarily performed by or under the direct supervision3 of officers, directors, trustees, or key employees to a management company or other person?. . . . . . . . . . . . . . . . . . . . . . . . . 3 Did the organization make any significant changes to its governing documents4 since the prior Form 990 was filed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Did the organization become aware during the year of a significant diversion of the organization's assets?. . . . . . . . . . . . . . 5 5 Did the organization have members or stockholders?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more7a members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Are any governance decisions of the organization reserved to (or subject to approval by) members,b stockholders, or persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by8 the following: The governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 8a Each committee with authority to act on behalf of the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 8b Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the9 organization's mailing address? If "Yes," provide the names and addresses on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes No Did the organization have local chapters, branches, or affiliates?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 a 10a If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure theirb operations are consistent with the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?. . . . . . . . . . . . . . . . . . . . . . 11 a 11a Describe on Schedule O the process, if any, used by the organization to review this Form 990.b Did the organization have a written conflict of interest policy? If "No," go to line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 a 12a Were officers, directors, or trustees, and key employees required to disclose annually interests that could give riseb to conflicts?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe onc Schedule O how this was done. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12c Did the organization have a written whistleblower policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization have a written document retention and destruction policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 Did the process for determining compensation of the following persons include a review and approval by independent15 persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 15a Other officers or key employees of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 15b If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a16 a taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16a If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate itsb participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b Section C. Disclosure List the states with which a copy of this Form 990 is required to be filed17 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only)18 available for public inspection. Indicate how you made these available. Check all that apply. Other (explain on Schedule O)Own website Another's website Upon request Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to19 the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records.20 TEEA0106L 09/01/22BAA Form 990 (2022) 99-0296604FRIENDS OF THE FUTURE SUSAN MADDOX 64-1032 MAMALAHOA HIGHWAY #311 KAMUELA HI 96743 808-885-8336 XX X X X X X X X X X X X X X X X X X X X X 4 4 X HI SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O Form 990 (2022) Page 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O contains a response or note to any line in this Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ? List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ? List all of the organization's current key employees, if any. See the instructions for definition of "key employee." ? List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. ? List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ? List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) Position (do not check more(A) (D) (E) (F) (B) than one box, unless person Reportable ReportableName and title Average is both an officer and a Estimated amount compensation from compensation fromhours director/trustee) of other the organization related organizationsper compensation from (W-2/1099- (W-2/1099-week the organization MISC/1099-NEC) MISC/1099-NEC)(list any and related hours for organizations related organizations below dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) TEEA0107L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X LILINOI GRACE 35 PROJECT DIRECTOR 0 X 251,624. 0. 18,483. JOHN A.L. DEFRIES 2.5 PRESIDENT 0 X X 0. 0. 0. MARK MCGUFFIE 2.5 VICE PRESIDENT 0 X X 0. 0. 0. GEORGINE BUSCH 4 TREASURER 0 X X 0. 0. 0. SHARON L. SAKAI 3.5 SECRETARY 0 X X 0. 0. 0. Form 990 (2022) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (B) (C) Position (D) (E) (F)Average (do not check more than one(A) hours box, unless person is both an Reportable ReportableName and title Estimated amount per officer and a director/trustee) compensation from compensation from of otherweek the organization related organizations compensation from(list any (W-2/1099- (W-2/1099the organizationhours MISC/1099-NEC) MISC/1099-NEC) and relatedfor organizationsrelated organiza - tions below dotted line) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) 1b Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Total from continuation sheets to Part VII, Section A. . . . . . . . . . . . . . . . . . . . . . . . . . d Total (add lines 1b and 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation2 from the organization Yes No 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee 3on line 1a? If "Yes,"complete Schedule J for such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for 4such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual 5for services rendered to the organization? If "Yes," complete Schedule J for such person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (B) (C) Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than2 $100,000 of compensation from the organization TEEA0108L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 0 X X X 1 18,483.0.251,624. 18,483.0.251,624. 0.0.0. Form 990 (2022) Page 9 Part VIII Statement of Revenue Check if Schedule O contains a response or note to any line in this Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt business excluded from tax function revenue under sections revenue 512-514 Federated campaigns. . . . . . . . . . 1a 1a Membership dues. . . . . . . . . . . . . b 1b Fundraising events. . . . . . . . . . . . c 1c Related organizations . . . . . . . . . d 1d Government grants (contributions). . . . . e 1e All other contributions, gifts, grants, andf similar amounts not included above. . . . 1f Noncash contributions included ing 1glines 1a-1f . . . . . . . . . . . . . . . . . . . . . . h Total. Add lines 1a-1f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code 2a b c d e All other program service revenue. . . . f g Total. Add lines 2a-2f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (including dividends, interest, and3 other similar amounts). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income from investment of tax-exempt bond proceeds4 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 (i) Real (ii) Personal Gross rents . . . . . . . . 6a 6a Less: rental expensesb 6b Rental income or (loss)c 6c Net rental income or (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . d (i) Securities (ii) OtherGross amount from7a sales of assets 7aother than inventory Less: cost or other basisb 7band sales expenses Gain or (loss). . . . . . . c 7c Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Gross income from fundraising events8a (not including $ of contributions reported on line 1c). See Part IV, line 18. . . . . . . . . . . . . 8a Less: direct expenses. . . . . . b 8b Net income or (loss) from fundraising events. . . . . . . . . . c Gross income from gaming activities.9a See Part IV, line 19. . . . . . . . . . . . . 9a Less: direct expenses. . . . . . b 9b Net income or (loss) from gaming activities. . . . . . . . . . . c Gross sales of inventory, less. . . . . 10 a returns and allowances. . . . . . . . . . 10a Less: cost of goods sold. . . . b 10b Net income or (loss) from sales of inventory. . . . . . . . . . c Business Code 11a b c All other revenue. . . . . . . . . . . . . . . . . . . d e Total. Add lines 11a-11d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Total revenue. See instructions. . . . . . . . . . . . . . . . . . . . . . TEEA0109L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 3,700,701. 1,081,504. 4,782,205. 900099 21,590. 21,590. 900099 2,815. 2,815. 24,405. 16. 16. 1,663. 1,663. 4,808,289. 26,068. 0. 16. MISCELLANEOUS INCOME PROGRAM SERVICE FEES 1,663. 1,663. Form 990 (2022) Page 10 Part IX Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D)Do not include amounts reported on lines Total expenses Management and Program service Fundraising6b, 7b, 8b, 9b, and 10b of Part VIII. general expensesexpenses expenses Grants and other assistance to domestic1 organizations and domestic governments. See Part IV, line 21. . . . . . . . . . . . . . . . . . . . . . . . Grants and other assistance to domestic2 individuals. See Part IV, line 22. . . . . . . . . . . . . Grants and other assistance to foreign3 organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 Benefits paid to or for members. . . . . . . . . . . . . 4 Compensation of current officers, directors,5 trustees, and key employees. . . . . . . . . . . . . . . . Compensation not included above to6 disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). . . . . . . . . . . . . . . . . . . . Other salaries and wages. . . . . . . . . . . . . . . . . . . 7 Pension plan accruals and contributions8 (include section 401(k) and 403(b) employer contributions) . . . . . . . . . . . . . . . . . . . . Other employee benefits . . . . . . . . . . . . . . . . . . . 9 Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Fees for services (nonemployees):11 Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a Legal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Lobbying. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Professional fundraising services. See Part IV, line 17. . . e Investment management fees. . . . . . . . . . . . . . . f g Other. (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Schedule O.). . . . . Advertising and promotion. . . . . . . . . . . . . . . . . . 12 Office expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Information technology. . . . . . . . . . . . . . . . . . . . . 14 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Occupancy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Payments of travel or entertainment18 expenses for any federal, state, or local public officials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conferences, conventions, and meetings. . . . 19 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Payments to affiliates. . . . . . . . . . . . . . . . . . . . . . 21 Depreciation, depletion, and amortization. . . . 22 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other expenses. Itemize expenses not24 covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.). . . . . . . . . . . . . . . . . . a b c d All other expenses. . . . . . . . . . . . . . . . . . . . . . . . . e 25 Total functional expenses. Add lines 1 through 24e. . . . 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720). . . . . . . . . . . . . . . . . . . BAA Form 990 (2022) TEEA0110L 09/01/22 FRIENDS OF THE FUTURE 99-0296604 X 251,624. 202,575. 32,909. 16,140. 0. 0. 0. 0. 453,454. 368,017. 57,921. 27,516. 269,071. 186,295. 38,677. 44,099. 22,723. 22,723. 1,787,381. 1,766,642. 20,739. 12,346. 10,383. 1,301. 662. 268,480. 230,398. 26,863. 11,219. 256,789. 256,320. 469. 25,109. 25,109. 397. 397. 2,575. 2,575. 20,003. 11,095. 8,700. 208. 903,574. 898,684. 4,712. 178. 93,238. 91,105. 2,133. 44,543. 39,088. 5,455. 17,400. 17,400. 17,080. 14,071. 2,129. 880. 4,445,787. 4,117,182. 227,703. 100,902. SUPPLIES DUES AND SUBSCRIPTIONS LICENSES STIPEND SCH O Form 990 (2022) Page 11 Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) Beginning of year End of year Cash ' non-interest-bearing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Savings and temporary cash investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Pledges and grants receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Accounts receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Loans and other receivables from any current or former officer, director,5 trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 5 Loans and other receivables from other disqualified persons (as defined under6 6section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Inventories for sale or use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Prepaid expenses and deferred charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Land, buildings, and equipment: cost or other basis.10 a Complete Part VI of Schedule D. . . . . . . . . . . . . . . . . . . . 10a Less: accumulated depreciation. . . . . . . . . . . . . . . . . . . . b 10b 10c 11Investments ' publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12Investments ' other securities. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13Investments ' program-related. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 1616 Total assets. Add lines 1 through 15 (must equal line 33). . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17 Grants payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Deferred revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 19 Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 Escrow or custodial account liability. Complete Part IV of Schedule D. . . . . . . . . . . 21 21 Loans and other payables to any current or former officer, director, trustee,22 key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 22 Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . 23 23 Unsecured notes and loans payable to unrelated third parties. . . . . . . . . . . . . . . . . . . 24 24 Other liabilities (including federal income tax, payables to related third parties,25 and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 25 26 Total liabilities. Add lines 17 through 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 27 Net assets with donor restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28 Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33. Capital stock or trust principal, or current funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 29 Paid-in or capital surplus, or land, building, or equipment fund. . . . . . . . . . . . . . . . . . 30 30 Retained earnings, endowment, accumulated income, or other funds. . . . . . . . . . . . 31 31 Total net assets or fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 32 Total liabilities and net assets/fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 33 TEEA0111L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 752,251. 1,190,956. 53,802. 162,100. 2,983. 33,367. 7,617. 234,489. 232,013. 5,054. 2,476. 3,895. 272,899. 825,602. 1,661,798. 119,329. 207,707. 9,788. 117,317. 277,787. 129,117. 602,811. X -49,225. -35,959. 745,710. 1,094,946. 696,485. 1,058,987. 825,602. 1,661,798. Form 990 (2022) Page 12 Part XI Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenue (must equal Part VIII, column (A), line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Total expenses (must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)). . . . . . . . . . . . . . . . . . 4 4 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Donated services and use of facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Other changes in net assets or fund balances (explain on Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32,10 column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Part XII Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Accounting method used to prepare the Form 990: Cash Accrual Other1 If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . 2a 2a If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . 2c If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform3a Guidance, 2 C.F.R Part 200, Subpart F?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required auditb or audits, explain why on Schedule O and describe any steps taken to undergo such audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b TEEA0112L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 4,808,289. 4,445,787. 362,502. 696,485. 0. 1,058,987. X X X X X X X OMB No. 1545-0047Public Charity Status and Public Support SCHEDULE A 2022 Complete if the organization is a section 501(c)(3) organization or a section(Form 990) 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Inspection Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Name of the organization Employer identification number Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college9 or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10 An organization that normally receives (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f Provide the following information about the supported organization(s).g (v) Amount of monetary(i) Name of supported organization (vi) Amount of other (iii) Type of organization(ii) EIN (iv) Is the (described on lines 1-10 organization listed support (see instructions) support (see instructions) above (see instructions)) in your governing document? Yes No (A) (B) (C) (D) (E) Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2022 TEEA0401L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 X Schedule A (Form 990) 2022 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total beginning in) Gifts, grants, contributions, and1 membership fees received. (Do not include any "unusual grants."). . . . . . . . Tax revenues levied for the2 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . The value of services or3 facilities furnished by a governmental unit to the organization without charge. . . . 4 Total. Add lines 1 through 3. . . The portion of total5 contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f). . . 6 Public support. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . Section B. Total Support Calendar year (or fiscal year (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total beginning in) Amounts from line 4 . . . . . . . . . . 7 Gross income from interest,8 dividends, payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . Net income from unrelated9 business activities, whether or not the business is regularly carried on. . . . . . . . . . . . . . . . . . . . Other income. Do not include10 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 11 Total support. Add lines 7 through 10. . . . . . . . . . . . . . . . . . . . Gross receipts from related activities, etc. (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 13 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage for 2022 (line 6, column (f), divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 % Public support percentage from 2021 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %15 15 16a 33-1/3% support test'2022. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33-1/3% support test'2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a 10%-facts-and-circumstances test'2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . b 10%-facts-and-circumstances test'2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . . . . BAA Schedule A (Form 990) 2022 TEEA0402L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 3 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support (c) 2020Calendar year (or fiscal year beginning in) (a) 2018 (b) 2019 (d) 2021 (e) 2022 (f) Total Gifts, grants, contributions,1 and membership fees received. (Do not include any "unusual grants."). . . . . . . . . Gross receipts from admissions,2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose. . . . . . . . . . . Gross receipts from activities3 that are not an unrelated trade or business under section 513. Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . . . . The value of services or5 facilities furnished by a governmental unit to the organization without charge. . . . 6 Total. Add lines 1 through 5 . . . Amounts included on lines 1,7 a 2, and 3 received from disqualified persons. . . . . . . . . . . Amounts included on lines 2b and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. . . . . . . . . . . . . . . . . . . Add lines 7a and 7b. . . . . . . . . . . c 8 Public support. (Subtract line 7c from line 6.). . . . . . . . . . . . . . . Section B. Total Support (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) TotalCalendar year (or fiscal year beginning in) Amounts from line 6 . . . . . . . . . . 9 Gross income from interest, dividends,10 a payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . . . . Unrelated business taxableb income (less section 511 taxes) from businesses acquired after June 30, 1975. . . Add lines 10a and 10b. . . . . . . . . c Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on. . . . . . . . . . . . . . . Other income. Do not include12 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 13 Total support. (Add Iines 9, 10c, 11, and 12.). . . . . . . . . . . . . . 14 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage %Public support percentage for 2022 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 %Public support percentage from 2021 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 Section D. Computation of Investment Income Percentage %17 Investment income percentage for 2022 (line 10c, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . 17 %18 Investment income percentage from 2021 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19a 33-1/3% support tests'2022. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . b 33-1/3% support tests'2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and line 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . . . TEEA0403L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 2,747,974. 2,657,924. 2,937,025. 4,904,460. 4,782,205. 18,029,588. 68,125. 10,145. 2,754. 2,072. 24,405. 107,501. 0. 0. 0. 2,816,099. 2,668,069. 2,939,779. 4,906,532. 4,806,610. 18,137,089. 9,500. 14,500. 18,500. 26,000. 30,132. 98,632. 0. 0. 0. 0. 0. 0. 9,500. 14,500. 18,500. 26,000. 30,132. 98,632. 18,038,457. 2,816,099. 2,668,069. 2,939,779. 4,906,532. 4,806,610. 18,137,089. 109. 246. 26. 54. 16. 451. 0. 109. 246. 26. 54. 16. 451. 0. 1,821. 11,885. 7,500. 1,663. 22,869. 2,818,029. 2,680,200. 2,939,805. 4,914,086. 4,808,289. 18,160,409. 99.33 99.35 0.00 0.00 X SEE PART VI Schedule A (Form 990) 2022 Page 4 Part IV Supporting Organizations (Complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No Are all of the organization's supported organizations listed by name in the organization's governing documents?1 If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 Did the organization have any supported organization that does not have an IRS determination of status under section2 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b3a and 3c below. 3a Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andb satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use. 3c Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes" anda4 if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. 4a Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supportedb organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b Did the organization support any foreign supported organization that does not have an IRS determination underc sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer lines5a 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was a5accomplished (such as by amendment to the organizing document) . Type I or Type II only. Was any added or substituted supported organization part of a class already designated in theb organization's organizing document? b 5 c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of 6the filing organization's supported organizations? If "Yes," provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor7 (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990). 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If "Yes,"8 complete Part I of Schedule L (Form 990). 8 Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons,9a as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI. 9a Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which theb supporting organization had an interest? If "Yes," provide detail in Part VI. 9b Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from,c assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI. 9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding10 a certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line 10b below. 10a Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determineb whether the organization had excess business holdings.) 10b TEEA0404L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 5 Supporting Organizations (continued)Part IV Yes No Has the organization accepted a gift or contribution from any of the following persons?11 a A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? 11a A family member of a person described on line 11a above?b 11b c 11c A 35% controlled entity of a person described on line 11a or 11b above? If "Yes" to line 11a, 11b, or 11c, provide detail inPart VI. Section B. Type I Supporting Organizations Yes No Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one1 or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers 1during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the 2supporting organization. Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control or management of the 1supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the 1organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported2 organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 2 3 By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played 3in this regard. Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). The organization satisfied the Activities Test. Complete line 2 below.a The organization is the parent of each of its supported organizations. Complete line 3 below.b The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).c 2 Activities Test. Answer lines 2a and 2b below. Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted 2asubstantially all of its activities. b Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities 2bbut for the organization's involvement. Parent of Supported Organizations. Answer lines 3a and 3b below.3 Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofa each of the supported organizations? If "Yes" or "No," provide details in Part VI. 3a Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of itsb supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard. 3b TEEA0405L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting OrganizationsPart V 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year(A) Prior YearSection A ' Adjusted Net Income (optional) 1 1 Net short-term capital gain 2 2 Recoveries of prior-year distributions 3 3 Other gross income (see instructions) 4 4 Add lines 1 through 3. 5 5 Depreciation and depletion 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for 6production of income (see instructions) 7 7 Other expenses (see instructions) 8 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) (B) Current Year(A) Prior YearSection B ' Minimum Asset Amount (optional) 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a 1a Average monthly value of securities b 1b Average monthly cash balances c Fair market value of other non-exempt-use assets 1c d 1d Total (add lines 1a, 1b, and 1c) e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 2 Acquisition indebtedness applicable to non-exempt-use assets 3 3 Subtract line 2 from line 1d. 4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, 4see instructions). 5 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 6 6 Multiply line 5 by 0.035. 7 7 Recoveries of prior-year distributions 8 8 Minimum Asset Amount (add line 7 to line 6) Current YearSection C ' Distributable Amount 1 1 Adjusted net income for prior year (from Section A, line 8, column A) 2 2 Enter 0.85 of line 1. 3 3 Minimum asset amount for prior year (from Section B, line 8, column A) 4 4 Enter greater of line 2 or line 3. 5 5 Income tax imposed in prior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency 6temporary reduction (see instructions). 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). BAA Schedule A (Form 990) 2022 TEEA0406L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Current YearSection D ' Distributions 1 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, 2in excess of income from activity 3 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 4 Amounts paid to acquire exempt-use assets 5 5 Qualified set-aside amounts (prior IRS approval required ' provide details in Part VI) 6 6 Other distributions (describe in Part VI). See instructions. 7 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details 8in Part VI). See instructions. 9 9 Distributable amount for 2022 from Section C, line 6 10 10 Line 8 amount divided by line 9 amount (i) (ii) (iii) Excess Underdistributions DistributableSection E ' Distribution Allocations (see instructions) Distributions Pre-2022 Amount for 2022 1 Distributable amount for 2022 from Section C, line 6 2 Underdistributions, if any, for years prior to 2022 (reasonable cause required ' explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2022 a From 2017. . . . . . . . . . . . . . . . b From 2018. . . . . . . . . . . . . . . . c From 2019. . . . . . . . . . . . . . . . d From 2020. . . . . . . . . . . . . . . . e From 2021. . . . . . . . . . . . . . . . f Total of lines 3a through 3e g Applied to underdistributions of prior years h Applied to 2022 distributable amount i Carryover from 2017 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. 4 Distributions for 2022 from Section D, line 7: $ a Applied to underdistributions of prior years b Applied to 2022 distributable amount Remainder. Subtract lines 4a and 4b from line 4.c 5 Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2023. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2018. . . . . . . b Excess from 2019. . . . . . . c Excess from 2020. . . . . . . d Excess from 2021. . . . . . . e Excess from 2022. . . . . . . BAA Schedule A (Form 990) 2022 TEEA0407L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 8 Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) BAA Schedule A (Form 990) 2022 TEEA0408L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 PART III, LINE 12 - OTHER INCOME NATURE AND SOURCE 2022 2021 2020 2019 2018 OTHER INCOME $ 1,663. $ 7,500. $ 11,885. $ 1,821. TOTAL $ 1,663. $ 7,500. $ 0. $ 11,885. $ 1,821. OMB No. 1545-0047Schedule B Schedule of Contributors(Form 990) 2022Attach to Form 990 or Form 990-PF. Department of the Treasury Internal Revenue Service Go towww.irs.gov/Form990 for the latest information. Name of the organization Employer identification number Organization type (check one): Filers of: Section: Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions. Special Rules For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering "N/A" in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions $totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it must answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). Schedule B (Form 990) (2022)BAA For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. TEEA0701L 7/22/22 FRIENDS OF THE FUTURE 99-0296604 X 3 X Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 1 7 FRIENDS OF THE FUTURE 99-0296604 X1 DANIEL & ANNA AKAKA 73-4397 PAIAHA STREET 7,500. KAILUA KONA, HI 96740 X2 EARL & DORIS BAKKEN FOUNDATION 90 SOUTH 7TH STREET, SUITE 510 30,000. MINNEAPOLIS, MN 55402 X3 GEORGINE BUSCH 73-4615 OLD GOVERNMENT ROAD 30,132. KAILUA KONA, HI 96740 X4 HAWAII COMMUNITY FOUNDATION 827 FORT STREET 55,000. HONOLULU, HI 96813 X5 KAMEHAMEHA SCHOOLS 567 SOUTH KING STREET 50,000. HONOLULU, HI 96813 X6 THE KIRK-LANDRY CHARITABLE FUND PO BOX 628298 5,000. ORLANDO, FL 32862 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 2 7 FRIENDS OF THE FUTURE 99-0296604 X7 O'NEILL FAMILY FOUNDATION, WILLIAM 425 LITERARY ROAD 125,000. CLEVELAND, OH 44113 X8 POHA FUND 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X9 WHH FOUNDATION 1080 AVONDALE ROAD 5,000. SAN MARINO, CA 91108 X10 ATHERON FAMILY FOUNDATION 827 FORT STREET MALL 41,000. HONOLULU, HI 96813 X11 BLUEPRINT FOR CHANGE PO BOX 4560 138,396. HONOLULU, HI 96813 X12 HAWAII COUNTY 25 AUPUNI STREET 141,074. HILO, HI 96720 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 3 7 FRIENDS OF THE FUTURE 99-0296604 X13 HAWAII DEPARTMENT OF EDUCATION PO BOX 2360 13,601. HONOLULU, HI 96804 X14 DEPARTMENT OF HUMAN SERVICES 1010 BISHOP STREET #206 105,854. HONOLULU, HI 96813 X15 ASTRAZENECA 1800 CONCORD PIKE 12,500. WILMINGTON, DE 19803 X16 SAMUEL N AND MARY CASTLE FOUNDATION 733 BISHOP STREET #1275 30,000. HONOLULU, HI 96813 X17 COLLABORATIVE SUPPORT SERVICES, INC 720 UNIVERSITY AVENUE #200 18,750. LOS GATOS, CA 95032 X18 COOKE FOUNDATION LIMITED 827 FORT STREET MALL 20,000. KAMUELA, HI 96813 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 4 7 FRIENDS OF THE FUTURE 99-0296604 X19 THE DORRANCE FAMILY FOUNDATION 6263 N SCOTTSDALE ROAD #330 50,000. SCOTTSDALE, AZ 85250 X20 FAMILY SUPPORT SERVICES OF WEST HI 75-127 LUNAPULE ROAD #11 10,500. KAILUA KONA, HI 96740 X21 FIRST HAWAII BANK FOUNDATION 999 BISHOP ST 15,000. HONOLULU, HI 96813 X22 FRED BALDWIN MEMORIAL FOUNDATION C BREWER BUILDING #827 5,000. HONOLULU, HI 96813 X23 GATES FAMILY FOUNDATION 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X24 HAWAII CHILDREN'S TRUST FUND 828 FORT STREET MALL 25,000. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 5 7 FRIENDS OF THE FUTURE 99-0296604 X25 HAWAII DENTAL SERVICE FOUNDATION 900 FORT STREET MALL #1900 20,786. HONOLULU, HI 96813 X26 HMSA PO BOX 860 30,000. HONOLULU, HI 96808 X27 HPM BUILDING SUPPLY FOUNDATION 380 KANOELEHUA AVENUE 5,000. HILO, HI 96720 X28 HEALTH RESOURCES AND SERVICES ADMIN 330 INDEPENDENCE AVENUE, SW 30,000. WASHINGTON, DC 20201 X29 KARAKIN FOUNDATION PO BOX 2079 50,000. ABILENE, TX 79604 X30 LGA FAMILY FOUNDATION PO BOX 3170 100,000. HONOLULU, HI 96802 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 6 7 FRIENDS OF THE FUTURE 99-0296604 X31 MORTENSON FAMILY FOUNDATION 700 MEADOW LANE NORTH #615 50,000. MINNEAPOLIS, MN 55422 X32 CHARLES MOSKUS PO BOX 1532 5,000. KAPAAU, HI 96755 X33 MULTIPLIER 548 MARKET STREET, PMB81178 6,192. SAN FRANCISCO, CA 94104 X34 LESLIE TUCHMAN 3004 MACKLAND AVE NE 10,000. ALBUQUERQUE, NM 87106 X35 US DEPARTMENT OF EDUCATION PO BOX 87130 3,291,106. LINCOLN, NE 68501 X36 VANGUARD CHARITABLE PO BOX 9509 100,000. WARWICK, RI 02889 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 7 7 FRIENDS OF THE FUTURE 99-0296604 X37 BRADFORD WILEY 1250 HIGHWAY 128 26,250. NAVARRO, CA 95463 X38 AVA WILLIAMS PO BOX 1086 5,000. KAMUELA, HI 96743 Page 3Schedule B (Form 990) (2022) Name of organization Employer identification number Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ TEEA0703L 07/22/22BAA Schedule B (Form 990) (2022) 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A Schedule B (Form 990) (2022) Page 4 Name of organization Employer identification number Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.). . . . . . . . . . . . . $ Use duplicate copies of Part III if additional space is needed. (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee TEEA0704L 07/22/22 Schedule B (Form 990) (2022)BAA 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A N/A OMB No. 1545-0047Supplemental Financial StatementsSCHEDULE D (Form 990) Complete if the organization answered "Yes" on Form 990, 2022 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Attach to Form 990. Open to PublicDepartment of the Treasury Go to www.irs.gov/Form990for instructions and the latest information.Internal Revenue Service Inspection Name of the organization Employer identification number Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Part I Complete if the organization answered "Yes" on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts Total number at end of year. . . . . . . . . . . . . . . . 1 Aggregate value of contributions to (during year). . . . . . . 2 Aggregate value of grants from (during year). . . . . . . . . . 3 Aggregate value at end of year . . . . . . . . . . . . . 4 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds Yes Noare the organization's property, subject to the organization's exclusive legal control? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring Yes Noimpermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply).1 Preservation of land for public use (for example, recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year Total number of conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Total acreage restricted by conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b Number of conservation easements on a certified historic structure included in (a). . . . . . . . . . . . . c 2c d Number of conservation easements included in (c) acquired after July 25, 2006 and not on a 2dhistoric structure listed in the National Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the3 tax year 4 Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations,5 Yes Noand enforcement of the conservation easements it holds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year6 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year7 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) NoYesand section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.Part III Complete if the organization answered "Yes" on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: $Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) $Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: $Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a $Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b TEEA3301L 07/06/22BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule D (Form 990) 2022 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)Part III 3 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): Public exhibition Loan or exchange programa d Scholarly research Otherb e Preservation for future generationsc 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets Yes Noto be sold to raise funds rather than to be maintained as part of the organization's collection? . . . . . . . . . . . . . . . . . . . . Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included Yes Noon Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," explain the arrangement in Part XIII and complete the following table:b Amount Beginning balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 1c Additions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 1d Distributions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e 1e Ending balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f 1f Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?. . . . . 2 a Yes No If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII. . . . . . . . . . . . . . . . . . . . . b Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.Part V (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back Beginning of year balance. . . . . . 1 a Contributions. . . . . . . . . . . . . . . . . . b c Net investment earnings, gains, and losses. . . . . . . . . . . . . . . . . . . . . Grants or scholarships . . . . . . . . . d e Other expenditures for facilities and programs. . . . . . . . . . . . . . . . . . Administrative expenses. . . . . . . . f End of year balance. . . . . . . . . . . . g Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:2 %Board designated or quasi-endowmenta %Permanent endowmentb %Term endowment c The percentages on lines 2a, 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the Yes Noorganization by: Unrelated organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) 3a(i) Related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 3a(ii) If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b Describe in Part XIII the intended uses of the organization's endowment funds.4 Part VI Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (d) Book value (a) Cost or other basis (b) Cost or other (c) Accumulated (investment) basis (other) depreciation Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Leasehold improvements. . . . . . . . . . . . . . . . . . . c Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.). . . . . . . . . . . . . . . . . . . . . . . Schedule D (Form 990) 2022BAA TEEA3302L 07/06/22 FRIENDS OF THE FUTURE 99-0296604 12,790. 12,790. 0. 205,369. 202,893. 2,476. 16,330. 16,330. 0. 2,476. Schedule D (Form 990) 2022 Page 3 Part VII Investments ' Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (b) Book value(a) Description of security or category (including name of security) (c) Method of valuation: Cost or end-of-year market value (1) Financial derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Closely held equity interests. . . . . . . . . . . . . . . . . . . . . . . . . (3) Other (A) (B) (C) (D) (E) (F) (G) (H) (I) Total. (Column (b) must equal Form 990, Part X, column (B) line 12.). . . . . Investments ' Program Related.Part VIII Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (B) line 13.). . . . . Other Assets.Part IX Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (B) line 15.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Liabilities.Part X Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value1. (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Total. (Column (b) must equal Form 990, Part X, column (B) line 25.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TEEA3303L 07/06/22BAA Schedule D (Form 990) 2022 277,787. 272,899. 99-0296604FRIENDS OF THE FUTURE N/A N/A X RIGHT OF USE ASSET 269,004. SECURITY DEPOSIT 3,895. OPERATING LEASE OBLIGATION 269,870. OTHER LIABILITIES 7,917. SEE PART XIII Schedule D (Form 990) 2022 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part VIII, line 12:2 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a b Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Recoveries of prior year grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 2c d Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Amounts included on Form 990, Part VIII, line 12, but not on line 1:4 Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . a 4a Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.). . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part IX, line 25:2 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Prior year adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b c Other losses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . 4a b Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Supplemental Information.Part XIII Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. BAA Schedule D (Form 990) 2022 TEEA3304L 07/06/22 FRIENDS OF THE FUTURE 99-0296604 4,808,289. 4,808,289. 4,808,289. 4,445,787. 4,445,787. 4,445,787. PART X - FASB ASC 740 FOOTNOTE AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN, INCLUDING THE ORGANIZATION’S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF Schedule D (Form 990) 2022 Page 5 Part XIII Supplemental Information (continued) TEEA3305L 07/06/22BAA Schedule D (Form 990) 2022 99-0296604FRIENDS OF THE FUTURE PART X - FASB ASC 740 FOOTNOTE (CONTINUED) THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF JUNE 30, 2023. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. OMB No. 1545-0047Compensation InformationSCHEDULE J (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2022 Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Attach to Form 990. Open to PublicDepartment of the Treasury Go to www.irs.gov/Form990 for instructions and the latest information. InspectionInternal Revenue Service Name of the organization Employer identification number Questions Regarding CompensationPart I Yes No Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part1a VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (such as maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment orb reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain. . . . . . . . . . . . . . . . 1b Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,2 trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a?. . . . . . . . . . . . . . . . . . 2 Indicate which, if any, of the following the organization used to establish the compensation of the organization's CEO/3 Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing4 organization or a related organization: Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 4a Participate in or receive payment from a supplemental nonqualified retirement plan?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b Participate in or receive payment from an equity-based compensation arrangement?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 4c If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation5 contingent on the revenues of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 5a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 5b If "Yes" on line 5a or 5b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation6 contingent on the net earnings of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 6a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 6b If "Yes" on line 6a or 6b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed7 payments not described on lines 5 and 6? If "Yes," describe in Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject8 to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations9 section 53.4958-6(c)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2022 TEEA4101L 07/25/22 99-0296604FRIENDS OF THE FUTURE X X X X X X X X X Schedule J (Form 990) 2022 Page 2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.Note: (B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation (D) Nontaxable (F) Compensation (E) Total of benefits in column (B) columns(B)(i)-(D)(C) Retirement(A) Name and Title (i) Base (iii) Other (ii) Bonus & reported as and othercompensation reportableincentive deferred on prior deferred compensation compensation Form 990 compensation (i) 1 (ii) (i) 2 (ii) (i) 3 (ii) (i) 4 (ii) (i) 5 (ii) (i) 6 (ii) (i) 7 (ii) (i) 8 (ii) (i) 9 (ii) (i) 10 (ii) (i) 11 (ii) (i) 12 (ii) (i) 13 (ii) (i) 14 (ii) (i) 15 (ii) (i) 16 (ii) TEEA4102L 07/25/22BAA Schedule J (Form 990) 2022 99-0296604FRIENDS OF THE FUTURE LILINOI GRACE PROJECT DIRECTOR 251,624. 0. 0. 0. 0. 0. 0. 0. 18,483. 0. 270,107. 0. 0. 0. Schedule J (Form 990) 2022 Page 3 Part III Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. BAA Schedule J (Form 990) 2022 TEEA4103L 07/25/22 FRIENDS OF THE FUTURE 99-0296604 OMB No. 1545-0047Supplemental Information to Form 990 or 990-EZSCHEDULE O (Form 990) Complete to provide information for responses to specific questions on 2022 Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Go to www.irs.gov/Form990 for the latest information. Inspection Internal Revenue Service Name of the organization Employer identification number TEEA4901L 07/22/22 Schedule O (Form 990) 2022BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 99-0296604FRIENDS OF THE FUTURE FORM 990, PART III, LINE 1 - ORGANIZATION MISSION FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAI?I ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS BOARD MEMBERS ARE PROVIDED WITH AN ELECTRONIC COPY OF THE DRAFT 990 BEFORE IT IS FILED. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS DIRECTORS ARE REQUESTED TO COMPLETE AND SIGN DISCLOSURE FORMS ANNUALLY. FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT ANNUALLY, THE ORGANIZATION USES HAWAII COUNTY DATABOOK, HAWAII EMPLOYERS COUNCIL COMPENSATION SURVEYS, BUREAU OF LABOR STATISTICS REPORTS, CROSSPOINT EXECUTIVE SURVEYS AND INFORMAL GATHERING OF INFORMATION FROM COMPARABLE NON-PROFIT BUSINESSES ON HAWAII ISLAND. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES BOARD MEMBERS AND OFFICERS SERVE AS VOLUNTEERS WITH NO COMPENSATION. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE ADMINISTRATIVE OFFICES DURING BUSINESS HOURS UPON ADVANCE REQUEST. THE 990 RETURN IS ALSO UPLOADED TO THE STATE OF HAWAII ATTORNEY GENERAL’S OFFICE WEBSITE. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING MANAGEMENT AND GENERAL EXPENSE 20,739. 20,739. Schedule O (Form 990) 2022 Page 2 Name of the organization Employer identification number BAA Schedule O (Form 990) 2022 TEEA4902L 07/22/22 99-0296604FRIENDS OF THE FUTURE FORM 990, PART IX, LINE 11G (CONTINUED) OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING PROGRAM SERVICE EXPENSE 1,766,642. 1,766,642. TOTAL $ 1,787,381. $ 1,766,642. $ 20,739. $ 0. Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment F Operating Budgets FYE24 & 25.pdf Friends of the Future Fiscal Year July 1, 2023 to June 30, 2024 Draft Oprating Budget Aloha MAP Bond Memorial Library Restoration ECE Career Pathways Early Childhood ~ County Friends of Anuenue Playground Friends of Waimea CERT Grab n Go Hawaii Environment al Education Alliance Hawaii Island Women's Leadership Forum Hokupaa Hoʻola Hou ia Kalauao Hui Kuapa Kō Internships Learning 2 Thrive Na Haumana o Papa Auwae Na Hua Hoʻohuli i Ka Pono Neighbor- hood Place of Kona Nest for Families No Ke Ola Pono North Hawaii Domestic Violence Awareness Solar Matters Tutuʻs House Waimea Trails & Greenways Fund Development Management & General TOTAL SUPPORT & REVENUE Carryover from FYE 6/22 3,500 0 130,000 0 16,000 0 5,235 2,500 2,800 10,000 0 18,000 40,000 25,000 23,000 13,250 4,000 72,000 12,000 2,500 0 0 85,000 0 0 464,785 Administrative Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 168,984 168,984 Individual Contributions 0 0 0 0 0 0 0 0 0 0 5,000 0 0 10,000 0 5,000 1,000 0 2,500 3,000 75,000 1,000 0 20,000 372,500 Business Contributions 0 0 0 0 1,000 1,000 0 0 0 50,000 0 0 0 0 0 2,500 20,000 0 500 5,000 30,000 1,000 0 15,000 126,000 Foundations & Trusts 0 550,000 0 0 0 0 10,000 0 0 75,000 100,000 0 0 125,000 0 60,000 50,000 75,000 35,000 5,000 20,000 150,000 10,000 0 30,000 1,295,000 Government Grants/Contracts 2,763,227 200,000 0 100,000 0 0 10,000 0 5,000 0 50,000 0 0 0 0 0 475,000 30,000 100,000 5,000 0 0 0 0 0 3,738,227 Special Events 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,000 7,500 10,000 0 27,500 In-Kind 0 200,000 225,000 0 0 0 0 0 0 0 0 12,000 0 0 20,000 0 0 0 0 0 20,000 30,000 12,000 0 0 519,000 Support & Revenue 2,766,727 1,200,000 355,000 100,000 16,000 1,000 26,235 2,500 7,800 85,000 200,000 35,000 40,000 150,000 53,000 73,250 536,500 198,000 147,000 15,500 48,000 295,000 116,500 10,000 233,984 6,711,996 EXPENSES Personnel In-Kind Personnel 0 0 120,000 0 0 0 0 0 0 0 0 12,000 0 0 20,000 0 0 0 0 0 20,000 30,000 12,000 0 0 214,000 Salaries 300,000 0 0 0 0 0 0 0 0 0 100,000 0 0 60,000 0 0 315,000 90,000 0 0 0 100,000 0 43,000 85,000 1,093,000 P/R taxes & fee 64,230 0 0 0 0 0 0 0 0 0 21,410 0 0 12,846 0 0 67,442 19,000 0 0 0 21,410 0 8,700 17,179 232,216 Medical/Dental 20,000 0 0 0 0 0 0 0 0 0 24,000 0 0 24,000 0 0 36,000 0 0 0 0 30,000 0 36,000 24,000 194,000 Total Personnel 384,230 0 120,000 0 0 0 0 0 0 0 145,410 12,000 0 96,846 20,000 0 418,442 109,000 0 0 20,000 181,410 12,000 87,700 126,179 1,733,216 Operating Expenses Construction Related 0 1,100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,100,000 Bank Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,200 0 1,200 Equipment Lease 0 0 0 0 0 0 0 0 0 0 2,500 0 0 0 0 0 4,600 0 0 0 0 4,000 0 600 500 12,200 Facilities 185,000 0 0 30,000 0 0 0 0 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 216,500 Furniture & Equipment 0 0 0 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 General Excise Tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 350 0 0 350 Insurance 25,000 15,000 0 0 0 0 0 0 0 0 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 12,000 53,500 Licenses 125,000 0 5,000 0 0 0 0 0 0 0 0 0 250 0 0 750 0 0 0 0 0 0 0 0 0 131,000 Licenses (In-Kind) 0 0 75,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 75,000 Mileage 7,500 0 5,000 0 0 350 0 0 0 2,500 1,200 0 0 1,000 1,000 0 15,000 1,250 0 1,000 0 0 0 0 0 35,800 Partner Enrichment 325,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 325,000 Postage & Shipping 0 0 0 0 0 0 0 0 0 0 120 0 0 0 0 150 750 120 0 590 0 1,000 0 1,000 1,500 5,230 Printing 0 0 0 0 0 0 0 0 500 0 0 0 0 0 0 500 0 0 0 1,500 0 0 0 0 0 2,500 Professional Fees 675,000 0 20,000 0 0 0 0 2,500 0 60,000 0 0 20,000 10,000 2,000 50,000 7,500 50,000 0 5,000 20,000 0 10,000 0 10,000 942,000 Public Awareness 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 0 5,000 Rent & Utilities 0 0 0 0 0 0 1,200 0 0 0 12,000 0 0 0 0 0 40,000 0 0 0 0 75,000 0 2,500 12,000 142,700 Repairs & Maintenance 0 0 0 0 7,500 0 0 0 0 0 5,000 0 0 0 0 0 1,500 0 0 0 0 1,000 2,500 0 1,000 18,500 Staff Development 0 0 0 0 0 0 0 0 0 0 1,000 0 0 1,000 0 0 3,000 2,500 0 500 0 500 0 750 0 9,250 Stipends 0 0 95,000 0 0 0 0 0 2,000 10,000 7,500 0 10,000 12,000 0 5,000 0 2,000 2,500 0 0 0 5,000 0 0 151,000 Supplies & Materials 300,000 0 1,300 55,000 0 500 20,000 0 500 1,250 5,000 1,200 0 2,500 15,000 5,000 7,500 5,000 125,000 5,000 5,000 5,000 5,000 2,500 1,200 568,450 Supplies (In-Kind) 0 6,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,000 Telecommunications 27,500 0 0 0 0 0 0 0 0 1,000 1,200 0 0 1,000 0 0 6,000 1,500 0 0 0 4,500 0 750 1,200 44,650 Travel 125,000 0 0 5,000 0 0 0 0 500 0 1,500 12,500 0 1,000 3,000 0 3,000 2,500 0 0 0 0 0 0 0 154,000 Vehicle Fuel 0 0 0 0 0 0 1,200 0 0 0 1,200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,400 Total Operating Expenses 1,795,000 1,115,000 207,300 90,000 7,500 850 22,400 2,500 4,000 74,750 44,720 13,700 30,250 28,500 21,000 61,400 88,850 64,870 127,500 13,590 25,000 91,000 22,850 15,300 39,400 4,007,230 Total All Expenses 2,179,230 1,115,000 327,300 90,000 7,500 850 22,400 2,500 4,000 74,750 190,130 25,700 30,250 125,346 41,000 61,400 507,292 173,870 127,500 13,590 45,000 272,410 34,850 103,000 165,579 5,740,446 FOF Admin Fee 132,568 70,000 27,700 10,000 0 0 2,500 0 780 7,500 9,500 2,500 4,000 5,000 5,000 5,000 10,000 10,000 14,000 1,000 1,000 20,000 4,200 0 0 342,248 TOTAL 2,696,028 1,185,000 355,000 100,000 7,500 850 24,900 2,500 4,780 82,250 199,630 28,200 34,250 130,346 46,000 66,400 517,292 183,870 141,500 14,590 46,000 292,410 39,050 103,000 165,579 6,466,924 Excess/(Deficit) 70,699 15,000 0 0 8,500 150 1,335 0 3,020 2,750 370 6,800 5,750 19,654 7,000 6,850 19,209 14,130 5,500 910 2,000 2,590 77,450 (93,000) 68,406 245,072 250,000 Friends of the Future Fiscal Year July 1, 2024 to June 30, 2025 Draft Oprating Budget Aloha MAP Bond Memorial Library Restoration ECE Career Pathways Early Childhood ~ County Friends of Anuenue Playground Grab n Go Hokupaa Hoʻola Hou ia Kalauao Hui Kuapa Kō Internships Learning 2 Thrive Na Haumana o Papa Auwae Na Hua Hoʻohuli i Ka Pono Nest for Families No Ke Ola Pono North Hawaii Domestic Violence Awareness Solar Matters Tutuʻs House Waimea Trails & Greenways Neighbor- hood Place of Kona Fund Development Management & General TOTAL SUPPORT & REVENUE Carryover from FYE 6/22 0 0 165,000 495,000 15,000 2,500 24,500 0 7,500 40,000 95,000 20,000 13,250 80,000 25,000 2,500 0 0 85,000 4,000 0 0 1,074,250 Administrative Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300,000 300,000 Individual Contributions 0 0 0 0 0 0 10,000 5,000 0 0 10,000 0 0 0 2,500 3,000 50,000 1,000 5,000 0 20,000 106,500 Business Contributions 0 0 0 0 1,000 0 5,000 0 0 0 0 0 0 0 1,000 0 20,000 1,000 2,500 0 10,000 40,500 Foundations & Trusts 0 50,000 0 0 0 5,000 25,000 75,000 0 0 0 0 0 50,000 50,000 7,500 0 175,000 10,000 50,000 0 30,000 527,500 Government Contracts 2,297,414 106,675 0 0 0 2,500 0 7,500 0 0 0 0 0 0 14,500 5,000 0 0 0 475,000 0 0 2,908,589 Special Events 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 0 0 0 5,000 In-Kind 0 100,000 120,000 0 0 35,000 0 0 12,000 0 0 0 0 0 0 0 20,000 30,000 12,000 0 0 0 329,000 Support & Revenue 2,297,414 256,675 285,000 495,000 15,000 46,000 49,500 97,500 24,500 40,000 95,000 30,000 13,250 130,000 89,500 18,500 23,000 275,000 114,000 536,500 0 360,000 5,291,339 EXPENSES Personnel In-Kind Personnel 0 0 120,000 0 0 0 0 0 12,000 0 0 0 0 0 0 0 20,000 30,000 12,000 0 0 0 194,000 Salaries 265,000 0 0 0 0 0 0 50,000 0 0 50,000 0 0 75,000 0 0 0 100,000 0 315,000 47,500 125,000 1,027,500 P/R taxes & fee 56,635 0 0 0 0 0 0 10,705 0 0 10,705 0 0 19,000 0 0 0 21,410 0 67,442 10,170 25,263 221,329 Fringe 49,704 0 0 0 0 0 0 12,000 0 0 12,000 0 0 0 0 0 0 21,600 0 36,000 36,000 24,000 191,304 Total Personnel 371,339 0 120,000 0 0 0 0 72,705 12,000 0 72,705 0 0 94,000 0 0 20,000 173,010 12,000 418,442 93,670 174,263 1,634,133 Operating Expenses Construction Related 0 231,675 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 231,675 Bank Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 1,000 Dual Enrollment 60,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Equipment Lease 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,300 0 4,600 500 500 7,900 Evaluation 190,975 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Facilities 125,820 0 0 45,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 170,820 Furniture & Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 General Excise Tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 250 0 0 0 250 Insurance 0 0 0 0 0 0 0 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 18,000 19,500 Licenses 158,840 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 158,840 Licenses (In-Kind) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Mileage 7,400 0 0 0 0 0 500 0 0 0 500 1,000 0 2,500 0 500 0 0 0 15,000 0 0 27,400 Partner Enrichment 154,900 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 154,900 Postage & Shipping 0 0 0 0 0 0 0 0 0 0 0 0 0 200 0 140 0 345 0 750 1,000 900 3,335 Printing 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 0 0 0 0 0 1,000 Professional Fees 948,725 0 30,000 0 0 0 47,500 0 0 25,000 0 0 0 10,000 0 10,500 3,000 0 5,000 7,500 0 0 1,087,225 Public Awareness 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 1,000 Rent & Utilities 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 0 0 73,720 0 40,000 9,870 29,610 158,200 Repairs & Maintenance 0 0 0 0 10,000 0 0 2,500 0 0 0 0 0 0 0 0 0 0 2,000 1,500 500 500 17,000 Staff Development 0 0 0 0 0 0 0 1,000 0 0 750 0 0 1,000 0 500 0 0 0 3,000 750 0 7,000 Stipends 0 0 45,000 375,000 0 2,000 0 0 0 0 10,000 0 0 5,000 4,000 0 0 0 0 0 0 0 441,000 Supplies & Materials 88,725 0 1,500 25,000 0 1,200 250 2,500 500 11,000 9,045 5,000 0 2,500 75,000 2,000 0 2,000 5,000 7,500 500 750 239,970 Supplies (In-Kind) 0 0 0 0 35,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35,000 Technology 21,290 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Telecommunications 0 0 0 0 0 0 250 1,000 0 0 1,000 0 0 1,500 0 0 0 2,450 0 6,000 825 1,645 14,670 Travel 60,000 0 0 5,000 0 0 0 500 12,000 0 1,000 5,000 0 1,000 0 0 0 0 0 3,000 0 0 87,500 Vehicle Fuel 0 0 0 0 0 1,000 0 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,500 Total Operating Expenses 1,816,675 231,675 76,500 450,000 10,000 39,200 48,500 14,500 12,500 36,000 22,295 11,000 0 23,700 79,000 14,640 3,000 80,815 12,250 88,850 15,945 51,905 3,138,950 Total All Expenses 2,188,014 231,675 196,500 450,000 10,000 39,200 48,500 87,205 24,500 36,000 95,000 11,000 0 117,700 79,000 14,640 23,000 253,825 24,250 507,292 109,615 226,168 4,773,083 FOF Admin Fee 109,400 25,000 0 45,000 0 0 1,000 9,500 0 4,000 0 0 0 10,000 10,500 1,000 0 0 4,200 10,000 0 0 229,600 TOTAL 2,297,414 256,675 196,500 495,000 10,000 39,200 49,500 96,705 24,500 40,000 95,000 11,000 0 127,700 89,500 15,640 23,000 253,825 28,450 517,292 109,615 226,168 5,002,683 Excess/(Deficit) 0 0 88,500 0 5,000 6,800 0 795 0 0 0 19,000 13,250 2,300 0 2,860 0 21,175 85,550 19,209 (109,615) 133,833 288,656 0 Bid Zip RFP #4576/Friends of the Future_942352/3 Attachment G. Statement Related to Use of Federal Funds.docx Attachment G: Certification for Contracts, Grants, Loans, and Cooperative Agreements The undersigned certifies, to the best of his or her knowledge and belief, that: 1. No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. 2. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form-LLL, “Disclosure Form to Report Lobbying,” in accordance with its instructions. 3. The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. The Contractor, Friends of the Future, certifies or affirms the truthfulness and accuracy of each statement of its certification and disclosure, if any. In addition, the Contractor understands and agrees that the provisions of 31 U.S.C. Chap. 38, Administrative Remedies for False Claims and Statements, apply to this certification and disclosure, if any. Signature of Contractor’s Authorized Official Name and Title of Contractor’s Authorized Official: Susan Maddox, Executive Team Leader Date May 12, 2024 Bid Zip RFP #4576/Friends of the Future_942352/3 Proposal for Trainings & Apprenticeships.pdf Organization: Friends of the Future RFP No.: 4576 1 PROPOSAL APPLICATION CHECKLIST: Trainings & Apprenticeships Applicant: Friends of the Future RFP No.: 4576 The applicant’s proposal must contain the following components in the order shown below. Return this checklist to the purchasing agency as part of the Proposal Application. Item Reference in RFP Format/Instructions Provided Required by Purchasing Agency Applicant to place “X” for items included in Proposal General: Proposal Application Checklist Section 1, RFP Attachment A X X Proposal Application Form Section 1, RFP Attachment B X X B Proposal Table of Contents Entity Description COGS Project Description Community Benefit Leveraging Partns. & Resources Mgmt. Capacity & Outcomes Budget & Financials/Statement. Section 3, RFP Section 3, RFP X X One Unredacted Electronic Copy of Proposal (PDF format) Section 1, RFP Section 1, RFP X X One Redacted Electronic Copy of Proposal (PDF format) Section 1, RFP Section 1, RFP X N/A Certifications: Federal Certifications Section 5, RFP Attachment F, App. I X X Program Specific Requirements: N/A Organization: Friends of the Future RFP No.: 4576 2 PROPOSAL APPLICATION FORM Project Title: Early Childhood Trainings and Apprenticeships Organization Name: Friends of the Future Contact Name: Susan Maddox Telephone: 808.885.8336 ext 107 or 808.989.0558 Email Address: future@fofhawaii.org Project Category: EARLY CHILDHOOD INITIATIVES PROGRAM Funding Summary. Amount SLFRF Funds Requested. $1,000,000 Funds From Other Sources (if available). $0 In-kind Contribution Value (if available). $0 Total Project Cost. $1,000,000 ACKNOWLEDGEMENT I, the undersigned, hereby certify that the information provided in this County of Hawaiʻi Request for Proposals has been reviewed in its entirety and the affixed signature accepts responsibility on behalf of said organization to inform its members of the content herein. All terms and conditions of this County of Hawaiʻi Request for Proposals shall be a part of any contract entered into as a result of this proposal. Signature: Name (please type or print clearly): Susan Maddox Title: Executive Team Leader Date Signed: May 15, 2024 Organization: Friends of the Future RFP No.: 4576 3 Proposal Application Table of Contents Proposal Applicati0n Checklist…………………………………………………………………………………………………. 1 Proposal Application Form………………………………………………………………………………………………………. 2 Table of Contents…………………………………………………………………………………………………………………… 3 3.1. Entity Description……………………………………………………………………………………………………………. 4 a. Brief Description……………………………………………………………………………………………………………. 4 b. Name(s) of Principals Responsible for Organization……………………………………………………………. 4 c. Number of Jobs Entity Provides…………………………………… …………………………………………………. 4 d. Community Served by the Organization……………………………………………………………………………. 4 e. Certificate of Good Standing…………………………………………………………………………………………… 4 3.2 COVID-19 Impacts…………………………………………………………………………………………………………….. 4 a. Description of Economic Harm…………………………………………………………………………………………. 4 b. Response to Negative Impacts of COVID…………………………………………………………………………… 4 3.3 Project Description……………………………………………………………………………………………………………. 5 a. Project Description………………………………………………………………………………………………………. 5 b. Description How Project Responds to Negative Impacts of COVID………………………………………. 5 c. Timeline……………………………………………………………………………………………………………………… 6 d. Entity’s Capacity to Carry Out Goals………………………………………………………………………………… 7 3.4 Community Benefit………………………………………………………………………………………………………. 7 a. History of Creating Community Benefit………………………………………………………………………….. 7 b. Ongoing Community Benefit………………………………………………………………………… ………………. 7 c. Benefit to the County……………………………………………………………………………………………………. 8 3.5 Leveraging Partnerships and Resources………………………………………………………………………………… 9 a. Entity’s Track Record…………………………………………………… ……………………………………………… 9 b. Leveraging Additional Partnerships………………………………………………………………………………. 9 3.6 Management Capacity and Measurable Outcomes…………………………………………………………... 10 a. Entity Experience and Capacity……………………………………………………………………………………….. 10 b. Management, Implementation, Measurement and Reports………………………………………………… 10 c. Additional Staff……………………………………………………………………………………………………………. 10 d. Identifying and Tracking Beneficiaries……………………………………………………………………………… 10 3.7 Budget and Financials……………………………………………………………………………………………… ……. 10 a. Total Funding Request………………………………………………………………………………………………………10 b. Category A N/A………………………………………………………………………………………………………………10 c. Budget Narrative………………………………………………………………………………………………………… …..10 d. County or Federal COVID-19 Funding……………………………………………………………………………….. 11 e. Detailed Project Timeline…………………………………………………………………………………………………11 f. Attached Financial Reports…………………………………………………………… …………………………………. 12 Attachments A. Executive Team Leader CV B. Certificate of Good Standing C3. Project Budget: Early Childhood Training & Apprenticeships D. Current Year Financial Statements E1-4.FYE 22and FYE 23 Audits and Form 990s F. FYE23 and FYE24 Operating Budgets G. Statement Related to Use of Federal Funds Organization: Friends of the Future RFP No.: 4576 4 3.1 Entity description a. Provide a brief description of your entity including mission, goals, and history in the County of Hawaiʻi. Founded on Hawaii Island in 1991 by Native Hawaiian business executive and community service leader Kenneth Brown, Friends of the Future (FOF), is an ever changing collective of programs and initiatives led by community for community. FOF’s mission: Facilitating a sense of lokahi (harmony and balance) among the diverse people of Hawaiʻi, we encourage each person to contribute their deepest values to create shared visions and to continuously improve our communities. Goals: 1) increase community stability and esteem by preserving the cherished cultural anchors of Hawaiʻi Island; 2) effectively focus community resources on community identified needs by promoting dialogue that brings together community members from diverse backgrounds and interests; and 3) significantly improve the quality of life of all who live, work and play on Hawaiʻi Island. b. Provide the name(s) of the principal(s) responsible for the entities’ organizational operations. Be sure to include their qualifications. Susan Maddox has served as Executive Team Leader for Friends of the Future since 1996. During that time FOF has provided administration, accounting, grants management, technical assistance, strategic planning and meeting facilitation services to more than 110 community-based programs and initiatives. She is responsible for all day-to-day operations, budget and finance, human resources, and community outreach. (See Attachment A for CV) c. Describe how many employees or jobs your entity provides opportunities for. There are eight (8) full time, two (2) part time paid staff, 20 independent contractors and 60 regular volunteers across the 35 programs currently active within FOF. The proposed Early Childhood Training & Apprenticeships project will add two (2) full time paid staff and between 12 to 15 training sites. d. Describe the community served by your entity. Based in Waimea, FOF’s broad community-capacity building philosophy allows inclusion of programs around Hawaii Island. Programs serve all people of all ages, ethnicities, and socio-economic backgrounds. Early childhood experiences are the foundation for brain development, school readiness, and early academic achievement.1 The Early Childhood Training & Apprenticeships project has two (2) distinct, yet interrelated components: 1) During the contract period, FOF will plan, implement, and evaluate three (3) annual early childhood conferences, and at least two (2) to three (3) workshops each year to increase the skills and knowledge of those working in early childhood education careers. 2) Explore the feasibility of establishing a Hawaiʻi Department of Labor and Industrial Relations licensed early childhood education apprenticeship program in partnership with the Early 1 Why Early Childhood Matters.N.D. NC Department of Health and Human Services. https://www.ncdhhs.gov/about/department-initiatives/early-childhood/why-early-childhoodmatters#:~:text=Early%20c hildhood%20experiences%20from%20birth,future%20learning%2C%20behavior%20 and%20health. Organization: Friends of the Future RFP No.: 4576 5 Childhood Resource Team (ECRT), Hawaiʻi Community College, Honolulu Community College and Keiki O Ka ʻAina. e. Submit a Certificate of Good Standing from the State of Hawaiʻi DCCA, which must be dated within thirty (30) days of proposal submittal. (See Attachment B) 3.2 COVID-19 Impacts a. Description of Economic Harm As a result of the COVID pandemic, families across Hawaiʻi Island, especially those with young children, were often forced to make a decision about staying in the workforce or staying home to care for their children. Statewide, the majority (61%) reported lost income directly related to the pandemic, and 24% reported little confidence they would meet basic leaving expenses. Today, four (4) years later many families continue to experience post-pandemic financial insecurity and/or lack of employment with a livable wage and benefits. Parents also face increased difficulty finding childcare, which has never regained pre-pandemic capacity. Many centers did not reopen after COVID and those that did continue to struggle to find qualified staff. The lower enrollment also contributed to centers decreasing staff, which caused a ripple effect. Those who lost their jobs, often turned to other employment options to sustain their families. b. Description of How Project Responds to Negative Impacts of COVID Increasing the professional skills of those charged with the care and nurturing of our children, in a high quality childcare center can assist in providing the socialization, fine and gross motor skills, and learning children missed during COVID when mandated social distancing and business shut downs occurred. 3.3 Project Description: a. Describe your project in detail and how it increases resilience, supports recovery, and/or provides relief. America’s future depends on quality childcare. It fuels our country’s economic engine by allowing parents to work, while also building the future workforce. Of the 12 million infants and toddlers in the United States, more than half spend some or all their day being cared for by someone other than their parents. The COVID-19 pandemic further exacerbated an already fragile, underfunded childcare system that does not adequately provide what babies and families need to thrive and our economy needs to stay strong. As we build back, policymakers must recognize childcare as an essential public good and ensure all families who need it have quality, available, affordable, and accessible care that supports childrenʻs healthy development. An integral part of that quality is to continuous opportunities for early childhood educators and staff to receive additional education, training and experience. The Training component will include: 1) Work collaboratively with ECRT and early childhood education partners to plan, implement and evaluate three (3) annual 2-day professional development conferences to bring national speakers and best practices to Hawaiʻi Island 2) Based on conference evaluations and participant surveys, plan, implement an evaluate 2-3 additional workshop format education experiences The Apprenticeships component, in partnership with the ECRT, Hawaii Community College, Honolulu Community College and Keiki O Ka ʻAina, will include: 1) Research into the feasibility of creating a County-level early childhood education apprenticeship program under the Hawai’i Department of Labor & Industrial Relations licensed apprenticeship Organization: Friends of the Future RFP No.: 4576 6 2) Execute a Memorandum of Agreement with Keiki O Ka ʻAina 3) Draft a Hawaiʻi County specific apprenticeship program 4) Recruit early childhood care center and program participants 5) Oversee/manage the financial aspects of the apprenticeship program 6) Track successful candidate participation and post-apprenticeship employment b. Describe how this proposal directly responds to the negative economic impacts of the COVID-19 pandemic consistent with ARPA guidelines (include relevant citations from the U.S. Treasury materials). Training and Apprenticeship activities are eligible for ARPA funds because they respond to “a harm … caused or exacerbated by the public health emergency or its negative economic impacts and the program, service, or capital expenditure responds to such harm.” The negative impacts of the pandemic for families in Hawai'i County are documented in The Hawai'i County Early Childhood Community Profile.2 Already experiencing a lack of resources and opportunities, Hawai’i young children continue to face additional disadvantages from the pandemic. Across Hawai'i, early care and learning enrollment remains 18% below pre-pandemic rates.3 Reduced exposure to quality infant and toddler learning opportunities provided by highly skilled early childhood educators, which allow parents to go or obtain jobs, means our youngest future leaders arrive at Pre-K already behind.4 c. Include a timeline for regular check-in meetings with ECRT staff. Friends of the Future will schedule monthly check-in meetings with partners and the ECRT staff to review progress and attend to any project modifications that may be needed. The program coordinator (2) will meet with the FOF Executive Team Leader at least bi-weekly to review the work plan, progress, potential barriers and solutions to ensure the work moves forward in a timely manner. d. Describe the experience this entity has to carry out the goals of this project. Since its founding in 1991, FOF has served as fiscal sponsor for more than 110 community-based programs and initiatives. The organization has extensive history with foundation and trust grants, as well as County, State and Federal grants and contracts. Specifically, FOF has worked with Hawaii County for more than 20 years in a variety of contracts. The financial accounting and reporting systems are well established, and annual federally required program audits are conducted. FOF has more than 20 years of previous experience with conference planning and execution and in the early childhood education sector. 3.4. Community Benefit a. Describe your entity’s history of creating community benefits (e.g. people served, jobs created, tax revenue generated, or other measurable indicators, etc.). 2 U.S. Department of the Treasury 31 CFR Part 35 Final Rule (2022 Final Rule): https://www.govinfo.gov/content/ pkg/FR-202201-27/pdf/2022-00292.pdf P. 111 § 35.6 (b)(1); Hawai'i County Early Childhood Community Profile. 2023. https://www.rd.hawaiicounty.gov/data-information/r-d-reports 3 Hawai'i Child Care Capacity Dashboard. 2024. March. https://lookerstudio.google.com/reporting/6266e4b8-c275-4801-bc86aa3488baad0d/page/p_s5m4kzprwc 4 c.f.: Figure 8 in Christina Weiland, et. al.. 2021. Historic Crisis, Historic Opportunity: Using Evidence to Mitigate the Effects of the Covid-19 Crisis on Young Children and Early Care and Education Programs. Education Policy Initiative at the University of Michigan and The Urban Institute. https://edpolicy.umich.edu/sites/epi/files/2021-07/EPI-UICovid%20Synthesis%20Brief%20June%202021.pdf Organization: Friends of the Future RFP No.: 4576 7 Across its 30+ year history and more than 110 community-based programs and initiatives, FOF has served more than 7,500 unduplicated individuals and generated more than $28M in revenue from individual and business donors, foundations and trusts, County, State and Federal contracts. Each program or initiative fills a unique community-identifi ed need and operates independently under FOF’s fiscal sponsorship. Programs focused on youth specifically have included: Toddler P.R.E.P Group which served families from 1997-2001 after Kamehameha Traveling Pre-School ended and before Tutu & Me was established. From 2010-2015 FOF was actively engaged in a KKP Complex Area early literacy project.5 The federally funded Aloha MAP program currently serves 1,200 K-12 students providing tutoring, college and career coaching, family-focused learning excursions, and early college/dual credit programs in partnership with Palamanui. The East Hawai’I Early Childhood Education Career Pathways project is a partnership with Hawai’I Community College, Kamehameha Schools, Samuel N. and Mary Castle Foundation and The Harry and Jeanette Weinberg Foundation. b. Describe how this project will provide ongoing community benefits with impactful, measurable outcomes. Increasing the accessibility and availability of advanced education and learning opportunities for Hawai’i Island early childhood educators will elevate the quality of center experience for infants and toddlers, and model age appropriate activities parents can practice with their children at home. The Apprenticeship component will provide increased earning capacity for the early childhood educators who participate, as well as provide the childcare centers with additional staff. The impactful, measurable outcome will be in the increased number of children ready for school, decreasing behavioral issues in the classroom, and ultimately children reading at grade leave by 3rd grade. The resources saved in terms of specialized curriculum and interventions needed to address learning gaps can be quantified and the level of peacefulness can be qualitatively measured. In Hawai’i as well nationally, data indicates reduced exposure to early learning is now widespread, leading more children to reach kindergarten without the developmental foundation in place that they need to thrive, and this is particularly true for children from low-income and/or racial or ethnic minorities.6 Working in collaboration with the ECRT staff, the Training and Apprenticeship program will support improvement in the following measurable indicators: 1) Successful implementation of a Hawai’i County early childhood education apprenticeship program 2) The number and percent of: ~ individuals who attend conferences and workshops ~ post-conference and workshop surveys indicate high value/satisfaction ~ childcare centers and individuals who participate in the apprenticeship program ~ individuals who successfully complete the apprenticeship program ~ individuals who obtain full time employment at a minimum age of $20/hour + benefits ~ parents who express high satisfaction about the care their child receives 5 Final report on the Hawai'i P-3 Evaluation. https://www.rand.org/pubs/research_reports/RR1100.html 6 c.f.: Figure 8 in Christina Weiland, et. al.. 2021. Historic Crisis, Historic Opportunity: Using Evidence to Mitigate the Effects of the Covid-19 Crisis on Young Children and Early Care and Education Programs. Education Policy Initiative at the University of Michigan and The Urban Institute. https://edpolicy.umich.edu/sites/epi/files/202107/EPI-UI-Covid%20Synthesis%20Brief%20June%202021.pdf Organization: Friends of the Future RFP No.: 4576 8 c. Describe if and how this project benefits the County. Training and Apprenticeships will significantly increase the professional knowledge and skills of the early childhood education workforce on Hawai’i Island which will also improve the quality care for infants and toddlers receive, giving parents confidence in the knowledge their child(ren) while they are at work. Improved wages of early childhood educators will translate to increased economic stability fro those families. Long term outcome infants and toddlers in high quality care centers will successfully transition to pre-schools and P-K classrooms eager and ready to learn, significantly decreasing the need for remediation and behavior modification. Ultimately an educated workforce will benefit the entire island. 3.5. Leveraging Partnerships and Resources a. Describe your entity’s track record of leveraging partnerships, funding and other resources. Friends of the Future has an established track record of leveraging partnerships, funding and other resources. FOF is regularly called upon by foundations, trusts and government entities to serve as fiscal sponsor for programs because it has a nimble and efficient organizational structure. FOF has worked in collaboration with various Hawaii County Departments, social service agencies, the University of Hawaii, Hawaii Community College, and Puakalehua Early Childhood Education Consortium, among others for a number of years and understands the importance of the developmental ages and stages of infants and toddlers, and the role childcare programs can play in a child’s early development. b. Describe how your entity will leverage additional partnerships, funding and other resources as part of a sustainable effort to continue the program beyond 2026. Friends of the Future receives more $2.5M in federal funding from both grants and earmarks annually and has a strong history of successfully creating partnerships. serves as fiscal sponsor for both Puakalehua Early Childhood Consortium and Nest for Families, two (2) programs that specifically support early childhood development and education. FOF is also fiscal sponsor for the East Hawaii Early Childhood Education Career Pathways project, in a partnership that includes Hawaii Community College, Department of Education and Kamehameha Schools. 3.6. Management Capacity & Measurable Outcomes 3.6.a. Describe your entity’s experience and capacity to manage, implement, measure and report on grant deliverables and use of funds, Friends of the Future regularly manages a portfolio between $4.0 and $5.0M in governmental and philanthropic grant funds and contracts. FOF leadership brings extensive experience with grants management, implementation, reporting, and evaluation. The administrative staff are long time employees with strong relationships with funders, and County, State and Federal entities. Staff has the knowledge and expertise to manage complex programs and systems. 3.6.b Describe how your entity will manage, implement, measure and report as part of this proposal. Consistent with RFP4576 ARPA SLFRF Section 2.2 Contract Monitoring and Evaluation, Friends of the Future will submit quarterly “Project and Expenditure Reports” to the County, following the guidelines provided (pp. 19-20). Organization: Friends of the Future RFP No.: 4576 9 The Training and Apprenticeship program coordinator(s) will work closely with the ECRT and partners to identify and capture specific key activities and results, including: Key Outputs Dimension to be monitored Potential Indicator Successful implementation of the Training and Apprenticeship plan SLFRF funds are encumbered by December 31, 2024 SLFRF funds are fully expended by August 31, 2026. Quarterly “Project and Expenditure Reports” are submitted to the County, consistent with RFP guidelines Completion of three (3) annual early childhood conferences and 3-4 follow up workshops Successful creation of Hawaiʻi Island pilot apprenticeship program Key Outcomes Dimension to be monitored Potential Indicator Annual early childhood conferences and workshops Apprenticeships # Participants indicate high level or satisfaction and demonstration of new skills and knowledge # Parents report high level of satisfaction at enhanced learning/care environments for their children Approval of Hawaiʻi Island apprenticeship program # centers and educators who participate & complete # educators who receive living wage & benefits Organization: Friends of the Future RFP No.: 4576 10 c. If requesting funding for additional staffing, describe how the addition of staffing will support regaining pre-COVID enrollment numbers and how long you estimate being able to fill the new childcare seats. Friends of the Future seeks funding for 1.0 FTE program coordinator and 1.0 FTE administrative assistant, (to be named). The program coordinator will work closely with ECRT and partners to plan, implement and evaluate conferences and workshops. The program coordinator will also work closely ECRT, Honolulu Community College, Hawaiʻi Community College and Keiki O Ka ʻAina to research, draft and implement a Hawaiʻi Island apprenticeship program. The administrative assistant will be responsible for tracking and processing all invoices and payments and collecting data. d. Describe how your entity will identify and track eligible beneficiaries. The administrative assistant will be responsible for using existing Friends of the Future tracking systems to monitor conference and workshop attendees and evaluations, as well as track apprenticeship candidatesʻ participation, completion and post-apprenticeship employment. 3.7. Budget and Financials 3.7a. Total funding request to carry out the category’s program. $300,000 over two (2) years for conferences and workshops and $700,000 for two (2) years for apprenticeship program development, implementation and evaluation. b. For category A. (Expansion of Existing Licensed Childcare Programs) Not applicable c. Provide a brief budget narrative to accompany “3 Attachment C3” Line Item Budget” summarizing major expenses and other sources of revenue including matching funds. Brief budget narrative: Budget category Narrative Cost/year Total over grant period Salaries and Benefits 1.0FTE project coordinator: Lead all components conference/workshop activities and establishment of apprenticeship program model $75,000 $150,000 1.0FTE administrative assistant: Coordinate all aspects of data collection of conferences/workshops and apprenticeship program participation, as well as monitor expenses $50,000 $100,000 Category Total $125,000 $250,000 Services & Supplies Monthly in-person meetings $5,000 $10,000 Conference & Workshop Supplies $30,000 $60,000 Printing $3,750 $7,500 Category Total $38,750 $77,500 Organization: Friends of the Future RFP No.: 4576 11 Apprenticeships Tuition, fees, supplies, training wages $150,000 $300,000 Contracts Conference & Workshop Venues $150,000 $300,000 Travel Conference keynote speakers: airfare, accommodations, ground transportation, per diem $10,000 $20,000 Equipment Laptop $3,000 $3,000 Other expenses Travel: Staff Mileage 5,000 x .65/mi $3,250 $6,500 Administrative Overhead (5%) $21,500 $43,000 Category Total $24,750 $49,500 Total Project Budget $1,000,000 d. List any funds received from other County or Federal COVID-19 packages (such as the Paycheck Protection Program) FOF received $198,000 in 2020 during the first phase of Paycheck Protection Program loans. All but $23,000 of that loan amount was forgiven in mid-2022. The unforgiven portion was due to unanticipated staffing changes and was fully repaid in August 2022. During 2023-24 FOF received $229,000 in County funding for an Early Childhood Symposium, a pilot Summer Pre-K enrichment program and an Early Childhood Conference. e. Project Timeline Date Project Milestones 7.1.24 Grant awards announced 7.31.24 Program coordinator and administrative assistant hired & initial meeting with ECRT Monthly thereafter FOF/ECRT/partner update meeting continue 8.15.24 Conference planning complete and registration open 9.1.24 Research begins on apprenticeship models, including Keiki O Ka ʻAina 9.3-4.24 2024 Early Childhood Conference 10.31.24 Quarterly progress report Organization: Friends of the Future RFP No.: 4576 12 12.31.24 Draft Hawaiʻi County apprenticeship program plan complete 12.31.24 All project funds obligated January 2025 Workshop based on conference surveys/feedback 1.31.25 Draft Hawaiʻi county apprenticeship program plan approved 2.1.25 Recruit apprenticeship sites 3.1.25 Apprenticeship program begins 4.30.25 Quarterly progress report 6.1.25 Planning for annual early childhood conference 7.31.25 Year 1 evaluation & progress report 9.12-13.25 2025 Early Childhood Conference 10.31.25 Quarterly progress report November Workshop based on conference surveys/feedback 1.31.26 Quarterly progress report 2.1.26 Planning for Spring-Summer annual conference 4.30.26 Quarterly progress report 5.15-16.26 Annual Conference 7.31.26 Project and Expenditure Report Due 8.31.26 All funds expended and all work completed How will Friends of the Future be able to expend all funds and complete any required work? Friends of the Future will move immediately to hire staff, meet with ECRT and all collaborating partners to finalize activities timelines, assign roles and responsibilities for implementation, completion and evaluation. Required agreements will be finalized by the beginning of the 4th quarter of the calendar year. f. Attached financial documents Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment A. Susan Maddox CV 2024.pdfProfessional Profile Susan E. Maddox 76-810 ‘Io Place Kailua-Kona, HI 96740 Phone: 808.989.0885 E-mail: susanemaddox@gmail.com 1/96 ~ Present Friends of the Future, Kamuela, HI Executive Team Leader. Responsible for overall management of 501(c)3 community-based nonprofit organization, including new project development, administrative management, program oversight, community outreach, public relations, fund development, personnel. There are currently 35 programs and initiatives with 8 full time and 2 part-time paid staff, 20 independent contractors and 60 volunteers per month. 12/93 ~ 6/96 Hawai‘i Kids At Work, Honolulu, HI Consultant/Executive Director/ Board of Directors member. Responsible for oversight of three (3) infant/toddler care centers located on Oahu and Hawaii Island, fund development and personnel. Originally retained as consultant to develop and implement administrative systems, formalize operating procedures and short-term program goals in support of the organization’s strategic plan. Served as Executive Director for two (2) years. Negotiated purchase of service contracts with State of Hawai’i and interfaced with State licensing agencies. Final role was a member of the Board of Directors until term ended June 1996. 5/91 ~ 11/93 Girl Scout Council of Hawai‘i, Honolulu, HI Assistant to Executive Director. Responsible for communications and project coordination for Council’s $4 million headquarters’ acquisition and renovation capital campaign. Worked with Board in support of fund development strategies; provided coordination for ongoing fundraising events. 4/89 ~ Present Artrix, Kailua-Kona, HI Independent Project Coordinator. Provide range of administrative services including systems development, business planning, newsletter and annual report copy writing and project/event coordination. 4/77 ~ 4/89 Crazy Shirts, Inc., Aiea, HI Positions ranged from Executive Secretary to President/Founder to Manager of Mail Order and Custom Order departments, antiques’ acquisition and special projects, including building renovation coordination. Managed San Francisco Fisherman’s Wharf retail store from 7/81 to 6/82. Served as Corporate Secretary of Crazy Shirts, Inc., and Ralston Development Corporation. 5/71 ~ 2/77 Hawai‘i Employers Council, Honolulu, HI Positions ranged from Secretary in the Labor Negotiations Department to Personnel Associate. In latter position provided personnel/HR information and support to Council non-union members. Current Community Service Board President, HRA, Inc., 501c3 Advisory Board Secretary, Neighborhood Place of Kona Board Secretary/Treasurer, Holualoa Village ʻOhana Incoming Vice Chair & Development Committee Chair, Hoʻokakoo Corporation Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment B. Certificate of Good Standing.pdf Department of Commerce and Consumer Affairs CERTIFICATE OF GOOD STANDING I, the undersigned Director of Commerce and Consumer Affairs of the State of Hawaii, do hereby certify that FRIENDS OF THE FUTURE was incorporated under the laws of Hawaii on 11/21/1991 ; that it is an existing nonprofit corporation; and that, as far as the records of this Department reveal, has complied with all of the provisions of the Hawaii Nonprofit Corporations Act, regulating domestic nonprofit corporations. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Department of Commerce and Consumer Affairs, at Honolulu, Hawaii. Dated: April 24, 2024 Director of Commerce and Consumer Affairs To check the authenticity of this certificate, please visit: http://hbe.ehawaii.gov/documents/authenticate.html Authentication Code: 498151-COGS_PDF-85992D2 Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment c - Budget Pahoa Reads.xlsx 900000 900000 200000 573090 60000 3100 63810 900000 0 Revenue Organization Funds Expense Salaries & Benefits $ Services & Supplies Other Expenses TOTAL REVENUE TOTAL EXPENSE NET Other Partner Funds* State Funds* Other Federal Funds* Other Partners: State Funding: Federal Funding: * Please describe any of the following: Contracts for Service Delivery Equipment Purchases Contracts for Service Delivery* Equipment Purchases* Other Expenses* 5.3 Attachment D: Line Item Budget Request Amount Early Childhood Initiatives Program Applicant Name: Friends of the Future Project Name: Pāhoa Reads collection and analysis TA, evaluation services, sustainability support, data Laptop Conference travel, administratie oveerheada 5% Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment D. Current Year Financials.pdf FRIENDS OF THE FUTURE DRAFT Statement of Financial Position As of 3/31/24 Unrestricted Net Assets Temporary Rest. Net Assets Total ASSETS Cash-FOF 227,177.78 753,578.99 980,756.77 Bank of Hawaii-FOF 43,504.43 0.00 43,504.43 American Savings Bank 450,000.00 0.00 450,000.00 Total Cash-FOF 720,682.21 753,578.99 1,474,261.20 Cash-NPK 120,180.21 0.00 120,180.21 Cash-ECE Pathways 169,183.67 0.00 169,183.67 Cash-Aloha Map (2,223.01) 0.00 (2,223.01) TOTAL CASH 1,007,823.08 753,578.99 1,761,402.07 Funding Receivable 6,266.63 0.00 6,266.63 Contracts Receivable 79,193.68 0.00 79,193.68 Prepaid Expenses 0.00 Deposits 3,894.80 0.00 3,894.80 Vehicle 61,114.82 0.00 61,114.82 Furniture & Equipment 160,581.35 0.00 160,581.35 Leasehold Improvements 12,789.83 0.00 12,789.83 Total Vehicle, Furniture & Equipment 234,486.00 0.00 234,486.00 Less Accumulated Depreciation Vehicle (61,114.82) 0.00 (61,114.82) Furniture & Equipment (158,106.01) 0.00 (158,106.01) Leasehold Improvements (12,789.83) 0.00 (12,789.83) Total Less Accumulated Depreciation (232,010.66) 0.00 (232,010.66) Right of Use Asset 269,004.00 0.00 269,004.00 TOTAL ASSETS 1,368,657.53 753,578.99 2,122,236.52 LIABILITIES Accounts Payable 22,752.50 0.00 22,752.50 Accrued Salaries 0.00 0.00 0.00 Accrued P/R Taxes, Benefits & Fees 0.00 0.00 0.00 Grant Liabiitry 6,141.63 0.00 6,141.63 Deferred Revenue 10,843.70 0.00 10,843.70 Accrued Vacation 57,209.22 0.00 57,209.22 Current Lease Obligations 90,936.00 0.00 90,936.00 Noncurrent Lease Obligations 178,934.00 0.00 178,934.00 TOTAL LIABILITIES 366,817.05 0.00 366,817.05 NET ASSETS Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Current Year Change in NA 1,037,547.33 (341,066.93) 696,480.40 Total Net Assets 1,001,588.61 753,878.99 1,755,467.60 TOTAL LIABILITIES & NET ASSETS 1,368,375.66 753,878.99 2,122,284.65 Date: Page: 1 of 1 FRIENDS OF THE FUTURE Statement of Revenues and Expenditures - By Fund From 7/1/2023 Through 3/31/2024 Date: 4/18/24 9:40 AM Page: 1 Unrestricted Net Assets Temporary Rest. Net Assets Total Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Total Beginning Net Assets (35,958.72) 1,094,945.92 1,058,987.20 Revenues Public Support Contributions-individual 358,479.80 0.00 358,479.80 Contributions-busine ss 709,952.79 (10,437.00) 699,515.79 Foundations and trusts 424,252.00 0.00 424,252.00 Contracts 2,713,414.92 0.00 2,713,414.92 Total Public Support 4,206,099.51 (10,437.00) 4,195,662.51 Program Revenue Program Fees 5,870.00 0.00 5,870.00 Sales of materials 454.00 0.00 454.00 Interest Income 154.54 0.00 154.54 Administrative service fees 272,650.43 0.00 272,650.43 Net Assets Released from Restr 330,629.93 (330,629.93) 0.00 Total Program Revenue 609,758.90 (330,629.93) 279,128.97 Total Revenues 4,815,858.41 (341,066.93) 4,474,791.48 Expenditures Payroll And Related Personnel-Salaries 593,316.55 0.00 593,316.55 Personnel-Ben & Fees 127,562.18 0.00 127,562.18 Medical insurance 93,743.26 0.00 93,743.26 Simple IRA Er-NPK 343.33 0.00 343.33 Personnel Benefits&Fees/Admin Total Payroll And Related 814,965.32 0.00 814,965.32 Other Expenses Professional fees 1,634,501.57 0.00 1,634,501.57 Stipend 1,225.00 0.00 1,225.00 Supplies 667,777.92 0.00 667,777.92 Telephone 10,597.03 0.00 10,597.03 Postage and shipping 868.71 0.00 868.71 Occupancy 273,477.37 0.00 273,477.37 Equipment rental/maintenance 5,344.07 0.00 5,344.07 Repairs/Maintenance 365.44 0.00 365.44 Printing and publications 1,568.91 0.00 1,568.91 Public Awareness 1,919.82 0.00 1,919.82 Travel 19,042.42 0.00 19,042.42 Field Trip & Related 119,342.53 0.00 119,342.53 Travel-Mileage 5,896.20 0.00 5,896.20 Travel-Fuel 3,603.64 0.00 3,603.64 Staff Development 43,008.73 0.00 43,008.73 Conferences 52,196.99 0.00 52,196.99 Membership Dues 795.00 0.00 795.00 Funds Trarnsfer 54,430.00 0.00 54,430.00 Donations 2,800.00 0.00 2,800.00 Books/Subscriptions 53,803.87 0.00 53,803.87 Insurance 8,445.07 0.00 8,445.07 Bank Fees 753.81 0.00 753.81 Filing Fees 82.50 0.00 82.50 Processing Fees 1,434.36 0.00 1,434.36 General Excise 64.80 0.00 64.80 Total Other Expenses 2,963,345.76 0.00 2,963,345.76 Total Expenditures 3,778,311.08 0.00 3,778,311.08 Current excess/(deficit) 1,037,547.33 (341,066.93) 696,480.40 Ending Net Assets 1,001,588.61 753,878.99 1,755,467.60 Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment E1. FYE 6-22 Audit.pdf1100.01 - 0.2022 FOTF 6.30.22 Financials FINAL (Friends of the Future FOTF [6/30/2022] (In Process)) FRIENDS OF THE FUTURE (A Non-Profit Corporation) FINANCIAL STATEMENTS With OTHER INFORMATION AND SINGLE AUDIT REPORT Year Ended June 30, 2022 (With Summarized Comparative Totals for 2021) AND INDEPENDENT AUDITOR’S REPORT FRIENDS OF THE FUTURE (A Non-Profit Corporation) TABLE OF CONTENTS Page INDEPENDENT AUDITOR’S REPORT 1 – 3 FINANCIAL STATEMENTS Statements of Financial Position 4 Statement of Activities 5 Statement of Functional Expenses 6 Statements of Cash Flows 7 Notes to Financial Statements 8 – 14 OTHER INFORMATION Schedule of Expenditures of Federal Awards 15 Notes to Schedule of Expenditures of Federal Awards 16 SINGLE AUDIT REPORTS Summary Schedule of Prior Audit Findings 17 Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 18 – 19 Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance 20 – 21 Schedule of Findings and Questioned Costs 22 – 23 - 1 - INDEPENDENT AUDITOR’S REPORT To the Board of Directors Friends of the Future Kamuela, Hawaii Report on the Audit of the Financial Statements Opinion We have audited the financial statements of Friends of the Future (a nonprofit organization), which comprise the statement of financial position as of June 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Friends of the Future as of June 30, 2022, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Friends of the Future and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Friends of the Future’s ability to continue as a going concern for one year after the date that the financial statements are issued. 615 Piikoi St., Suite 1507 Honolulu, Hawaii 96814 Tel: 808-942-8813 Fax: 808-943-0572 Website: www.jenningscpa.com - 1 - Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Friends of the Future’s internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Friends of the Future’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. Report on Summarized Comparative Information We have previously audited Friends of the Future’s 2021 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated June 30, 2022. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2021 is consistent, in all material respects, with the audited financial statements from which it has been derived. Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purpose of additional analysis as required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part -2 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Expenditures of Federal Awards is fairly stated in all material respects in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 28, 2023, on our consideration of Friends of the Future’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Friends of the Future’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Friends of the Future’s internal control over financial reporting and compliance. Honolulu, Hawaii February 28, 2023 See accompanying notes to audited financial statements. - 3 - FRIENDS OF THE FUTURE STATEMENTS OF FINANCIAL POSITION June 30, 2022 and 2021 2022 2021 ASSETS Current Assets Cash and cash equivalents 752,251$ 861,823 $ Cash held for others - 2,051 Accounts receivable 2,983 18,806 Grants receivable 53,802 87,694 Prepaid expenses 7,617 10,549 Total current assets 816,653 980,923 Noncurrent Assets Furniture and equipment, net 5,054 Security deposit 3,895 3,895 Total noncurrent assets 8,949 3,895 Total assets 825,602$ 984,818 $ LIABILITIES AND NET ASSETS LIABILITIES Current Liabilities Accounts payable 40,446$ 259,286 $ Accrued payroll and taxes 13,709 26,896 Accrued vacation 50,514 58,100 Accrued expenses 14,660 21,559 Deferred revenues 9,788 172,319 SBA PPP loan - 198,300 Amount due to others - 2,051 Total current liabilities 129,117 738,511 Total liabilities 129,117 738,511 NET ASSETS Without donor restrictions (49,225) (349,894) With donor restrictions 745,710 596,201 Total net assets 696,485 246,307 Total liabilities and net assets 825,602$ 984,818 $ See accompanying notes to audited financial statements. - 4 - FRIENDS OF THE FUTURE STATEMENTS OF ACTIVITIES For the Year Ended June 30, 2022 with Summarized Comparative Totals for 2021 Without Donor With Donor Restrictions Restrictions 2022 2021 REVENUE AND NET ASSETS RELEASED FROM RESTRICTIONS Contributions 771,622$ 318,488$ 1,090,110$ 914,715 $ Government grants 3,814,225 - 3,814,225 2,022,310 Program service fees 343 - 343 Special Events - - - In-kind contributions 125 - 125 Miscellaneous income 35 1,694 1,729 2,754 Interest and dividend income 54 - 54 26 Gain on disposal of fixed asset 7,500 - 7,500 Net assets released from restriction: Satisfaction of program restriction 170,673 (170,673) - Total revenue and net assets released from restrictions 4,764,577 149,509 4,914,086 2,939,805 EXPENSES Program services Health and wellness programs 591,392 - 591,392 524,346 Cultural programs 62,401 - 62,401 5,950 Youth programs 3,554,309 - 3,554,309 1,735,096 Fiscal Sponsorship - - - 415,102 Total program services 4,208,102 - 4,208,102 2,680,494 Supporting activities Administration 156,748 - 156,748 156,635 Fundraising 99,058 - 99,058 99,669 Total supporting activities 255,806 - 255,806 256,304 Total expenses 4,463,908 - 4,463,908 2,936,798 Change in net assets 300,669 149,509 450,178 3,007 Net assets, beginning of the year (349,894) 596,201 246,307 243,300 Net assets, end of the year (49,225)$ 745,710$ 696,485$ 246,307 $ Total See accompanying notes to audited financial statements. - 5 - FRIENDS OF THE FUTURE STATEMENTS OF FUNCTIONAL EXPENSES For the Year Ended June 30, 2022 with Summarized Comparative Totals for 2021 Management Health and Cultural Youthand WellnessProgramsProgramsGeneral Fundraising20222021 Compensation and related expenses:42.18%0.00%38.33%80.51%13.08%6.41%19.49%100.00% Salaries & wages254,407$ -$ 231,205$ 485,612$ 78,890$ 38,690$ 117,580$ 603,192$ 509,347 $ Taxes, benefits & processing fees134,271 - 65,549 199,820 28,102 42,582 70,684 270,504 283,230 Total compensation and related expenses388,678 - 296,754 685,432 106,992 81,272 188,264 873,696 792,577 Operating Expenses: Supplies30,913 384 1,700,284 1,731,581 5,268 209 5,477 1,737,058 581,956 Professional fees49,72624,013 1,111,585 1,185,324 4,090 - 4,090 1,189,414 1,108,779 Occupancy85,612 - 91,972 177,584 25,501 14,202 39,703 217,287 136,196 Licenses- - 181,141181,141 - - - 181,141 13,051 Miscellaneous53429 24,108 24,671 384 - 384 25,055 10,488 Travel6,001 3,435 64,554 73,990 - - - 73,990 145,757 Dues and subscriptions5,913 75 37,518 43,506 2,517 1,248 3,765 47,271 30,925 Equipment lease and maintenance 7,988 30,000 2,199 40,187 44 44 88 40,275 7,725 Conferences1,104 - 29,575 30,679 422 25 447 31,126 14,302 Telephone7,187 - 8,499 15,686 1,121 764 1,885 17,571 22,215 Insurance 13 4,465 1,785 6,263 9,374 - 9,374 15,637 16,359 Stipend4,425 - 3,300 7,725 - - - 7,725 53,543 Postage & shipping1,112 - - 1,112 212 1,102 1,314 2,426 1,239 Printing & publications851 - 1,035 1,886 308 192 500 2,386 1,686 Depreciation1,335 - - 1,335 (220) - (220) 1,115 Interest- - - - 735 - 735 735 Total operating expenses202,714 62,401 3,257,555 3,522,670 49,756 17,786 67,542 3,590,212 2,144,221 Total expenses591,392$ 62,401$ 3,554,309$ 4,208,102$ 156,748$ 99,058$ 255,806$ 4,463,908$ 2,936,798 $ Total Program Services Supporting Activities Total Supporting Services Total Expenses Program Services See accompanying notes to audited financial statements. - 6 - FRIENDS OF THE FUTURE STATEMENTS OF CASH FLOWS For the Years Ended June 30, 2022 and 2021 2022 2021 Cash Flows From Operating Activities: Change in net assets 450,178$ 3,007 $ Adjustments to reconcile change in net assets to net cash used for operating activities: Depreciation expense 1,115 Gain on sale of asset (7,500) Gain on forgiveness of debt (175,156) Changes in operating assets and liabilities: Cash held for others 2,051 4,453 Accounts receivable 15,823 (2,545) Prepaid expenses 2,932 (3,599) Grants receivable 33,892 88,533 Accounts payable (218,840) 155,029 Accrued expenses (6,899) 1,559 Accrued payroll and taxes (13,187) (543) Accrued vacation (7,586) 8,461 Deferred revenue (162,531) 152,198 Amount due to others (2,051) (4,453) Net cash provided by (used in) operating activities (87,759) 402,100 Cash Flows From Investing Activities: Purchase of furniture & equipment (6,385) Proceeds from sale of furniture & equipment 7,716 Net cash provided by (used in) investing activities 1,331 Cash Flows From Financing Activities: Payments on SBA loan (23,144) Net cash provided by (used in) financing activities (23,144) Net increase/(decrease) in cash and cash equivalents (109,572) 402,100 Cash and cash equivalents at beginning of year 861,823 459,723 Cash and cash equivalents at end of year 752,251$ 861,823 $ Supplemental Cash Flow Information: Cash paid during the year for interest 735$ $ - 7 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies Nature of Activities Friends of the Future is a nonprofit organization with a primary purpose to enrich the health-related quality of life for those who live, work and recreate on Hawaiދi Island. All projects and initiatives are community-based and strive to develop effective partnerships among Hawaiދi’s diverse cultures through processes where all people can openly contribute their deepest values, create shared visions and continuously improve their communities. Programs and initiatives serve all ages, socioeconomic, education and cultural backgrounds. Among Friends of the Future’s programs are a community health and wellness resource center, K-12 cultural and STEM programs in 12 public schools, a program to preserve and perpetuate Hawaiian culture, community walking trails and greenways program, a family strengthening / child abuse and neglect prevention program and an early childhood education professional development project. Summary of Significant Accounting Policies Basis of Accounting The financial statements of Friends of the Future have been prepared on the accrual basis of accounting and, accordingly, reflect all significant receivables, payables, and other liabilities. Comparative Financial Information The accompanying financial statements include certain prior-year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America (GAAP). Accordingly, such information should be read in conjunction with Friends of the Future’s audited financial statements for the year ended June 30, 2021, from which the summarized information was derived. Cash and Cash Equivalents Friends of the Future considers all cash and highly liquid financial instruments with original maturities of three months or less, which are neither held for nor restricted by donors for long-term purposes, to be cash and cash equivalents. Cash and highly liquid financial instruments restricted to building projects, endowments that are perpetual in nature, or other long-term purposes are excluded from this definition. Promises to Give Friends of the Future considers unconditional promises to give that are expected to be collected within one year at net realizable value. Unconditional promises to give expected to be collected in future years are initially recorded at fair value using present value techniques incorporating riskadjusted discount rates designed to reflect the assumptions market participants would use in pricing the asset. Friends of the Future determines the allowance for uncollectable promises to give based on historical experience, an assessment of economic conditions, and review of subsequent collections. Promises to give are written off when deemed uncollectable. - 8 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Property and Equipment Friends of the Future records property and equipment additions over $500 at cost, or if donated, at fair value on the date of donation. Depreciation and amortization are computed using the straightline method over the estimated useful lives of the assets ranging from 3 to 7 years, or in the case of capitalized leased assets or leasehold improvements, the lesser of the useful life of the asset or the lease term. When assets are sold or otherwise disposed of, the cost and related depreciation or amortization are removed from the accounts, and any resulting gain or loss is included in the statements of activities. Costs of maintenance and repairs that do not improve or extend the useful lives of the respective assets are expensed currently. Net Assets Net assets, revenues, gains, and losses are classified based on the existence or absence of donor or grantor imposed restrictions. Accordingly, net assets and changes therein are classified and reported as follows: Net Assets Without Donor Restrictions – Net assets available for use in general operations and not subject to donor (or certain grantor) restrictions. The governing board has designated, from net assets without donor restrictions, net assets for an operating reserve and board-designated endowment. Net Assets With Donor Restrictions – Net assets subject to donor- (or certain grantor-) imposed restrictions. Some donor-imposed restrictions are temporary in nature, such as those that will be met by the passage of time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donated Services and In-Kind Contributions Volunteers contribute significant amounts of time to program services, administration, and fundraising and development activities; however, the financial statements do not reflect the value of these contributed services because they do not meet recognition criteria prescribed by generally accepted accounting principles. Contributed goods are recorded at fair value at the date of donation. Donated professional services are recorded at the respective fair values of the services received. No significant contributions of such goods or services were received during the years ended June 30, 2022 and 2021, respectively. Revenue is recognized when control of the promised goods or services is transferred to the customers, in an amount that reflects the consideration the Organization expects to be entitled to in exchange for those goods or services. Contributions, which include unconditional promises to give (pledges), are recognized as revenues in the period received or promised. Contributions receivable due beyond one year are stated at net present value of the estimated cash flows using a risk-adjusted rate. Conditional contributions are recorded when the conditions have been met. Contributions are considered to be without donor restrictions unless specifically restricted by the donor for time or purpose. - 9 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Revenue and Revenue Recognition Friends of the Future reports contributions in the donor restricted net asset class if they are received with donor stipulation as to their use and/or time. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, net assets with donor restriction are released and reclassified to net assets without donor restriction in the statement of activities. Donor-restricted contributions are initially reported in the with donor restriction net asset class, even if it is anticipated such restrictions will be met in the current reporting period. Government contracts are considered to be earned, and thus reported as revenue, when Friends of the Future has incurred expenses in compliance with the specific restrictions. Accounts receivable includes the excess of expenses incurred over support received. Governmental contracts received in excess of expenses incurred are classified as deferred revenue until expended. Functional Allocation of Expenses The costs of program and supporting services activities have been summarized on a functional basis in the statements of activities. The statements of functional expenses present the natural classification detail of expenses by function. The financial statements report certain categories of expenses that are attributed to more than one program or supporting function. Therefore, expenses require allocation on a reasonable basis that is consistently applied. The expenses that are allocated include occupancy and depreciation which are allocated on a square footage basis, as well as salaries and wages, benefits, payroll taxes, professional fees, office expenses, insurance, and other, which are allocated on the basis of estimates of time and effort. Income Tax Status Friends of the Future qualifies as a tax-exempt organization under Section 501 (c)(3) of the Internal Revenue Code and, therefore, has no provision for income taxes. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). The preparation of financial statements in conformity with generally accepted accounting principles requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and those differences could be material. - 10 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 1. Nature of Activities and Summary of Significant Accounting Policies – (Continued) Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires us to make estimates and assumption that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts for revenues and expenses during the reporting period. Actual results could differ from those estimates, and those differences could be material. Concentration of Risk Friends of the Future receives approximately 67% of its federal grant income from two government departments. A significant reduction in the level of this support, without an increase in other sources of support and revenue, could have an adverse effect on the Friends of the Future’s programs and activities. Friends of the Future maintains its cash and cash equivalents in financial institutions in Hawaii. The Federal Deposit Insurance Corporation insures deposits up to $250,000 per financial institution. At June 30, 2022, the uninsured cash balance at a financial institution totaled approximately $751,000. 2. Liquidity and Availability Financial assets available for general expenditure, that is, without donor or other restrictions limiting their use, within one year of the balance sheet date, comprise the following: Current Assets Cash and cash equivalents 752,251 $ Accounts receivable 2,983 Grants receivable 53,802 Prepaid expenses 7,617 Total financial assets 816,653 Net assets with donor restrictions (745,710) Financial assets available to meet cash needs for general expenditures within one year 70,943 $ 3. Lease Commitments Friends of the Future has a three year lease agreement with the James Walker Austin Trust for space in the Kamuela Business Center for one of its health and wellness programs, one of its youth programs and administrative offices. The lease term is from April 1, 2020 to March 31, 2023. Monthly base rent ranges from $4,607 – $4,923 for the three years of the lease plus current common area maintenance expenses. Future minimum lease payments required under this lease agreement for the year ending June 30, 2023 totals $44,303. - 11 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 3. Lease Commitments (Continued) In addition, there is a month-to-month lease for premises occupied by its family strengthening/child abuse and neglect prevention program in Kailua Kona. Monthly base rent is fixed at, $1,320 plus $715 for common area maintenance expenses. In addition, Friends of the Future leases other equipment on a month-to-month basis for $560 per month. Occupancy for the fiscal year ended June 30, 2022 totaled $217,287. 4. Short-Term Borrowings Friends of the Future has a $50,000 revolving credit line with a bank that is available through May 2023. The credit line is available for short-term working capital purposes and is collateralized with Friends of the Future’s assets. Interest was originally set at 5.875% and adjusts annually at the Bank’s Prime Rate plus customer margin of 1.5% per year. There is no outstanding balance at June 30, 2022. 5. Income Tax Positions As required by the uncertain tax position guidance in ASC 740, the Organization would recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, the Organization applied the uncertain tax position guidance in ASC 740 to all tax positions for which the statute of limitations has remained open, including the Organization’s status as a tax-exempt organization and its lack of unrelated business income. As a result of the implementation of the uncertain tax position guidance in ASC 740, the Organization has not recognized an additional liability for unrecognized tax benefits nor any interest or penalties as of June 30, 2022. Management does not anticipate that this will change significantly in the next twelve months. The Organization files income tax returns in the U. S. federal jurisdiction and the State of Hawaii. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Organization is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2017. - 12 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions Net assets are released from donor restrictions primarily by incurring expenses that satisfy the restricted purpose. As of June 30, 2022, the donor-restricted net assets are available and released for the following purposes: Subject to expenditure for specified purpose: Released Available Na Haumana Individual/Business Contributions (2,413)$ 36,987 $ Aloha MAP Hawaii Community Foundation Armstrong Fund (4,000) Home Depot (744) Individual/Business Contributions - 3,634 Paniolo House - Restoration Earl & Doris Bakken Foundation - 1,492 Friends of David Tarnas - 55 LeBurta Atherton Foundation - 5,000 Individual/Business Contributions - 685 Solar Matters Individual/Business Contributions (6,092) 559 Na Hua Hoohuli i ka Pono Hauoli Mau Loa Foundation - 23,353 Earl's Garage Earl E Bakken Remainder Trust (4,074) Hui Kuapa Earl & Doris Bakken - 5,000 Earl & Doris Bakken Foundation - 4,886 Schwab Charitable Foundation (1,435) 18,335 Individual/Business Contributions - 37,564 - 13 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions – (Continued) Released Available Hokupaa Hawaii Community Foundation (17,264) 44,591 Kamehameha Schools Hokupaa (6,966) 74,715 Kamehameha Schools Internship (293) 37,038 Learning Coalition - 2,716 Aid to Teachers Thomas & Deborah Davidson (2,500) 43,878 TRD Associates - 35,590 Waimea Trails & Greenways Individual/Business Contributions (1,641) 38,283 Envision Maunakea Research Corp/University of Hawaii (51,291) HEEA Hauoli Mau Loa Foundation (11,079) Symposium & Summit (2,119) 2,811 Hawaii Island Women's Leadership Forum Hawaii County - 1,300 Symposium - 3,840 Individual/Business Contributions - 216 Friends of Anuenue Individual/Business Contributions (11,127) 16,640 Learning 2 Thrive O'Neill Family Foundation (8,362) 107,560 Grab n Go Individual/Business Contributions (5,482) 2,273 - 14 - FRIENDS OF THE FUTURE NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2022 6. Net Assets With Donor Restrictions – (Continued) Released Available ECE Career Pathways Harry & Jeannette Weinberg Foundation (12,350) 187,650 Samuel N. & Mary Castle Foundation (21,441) 9,059 Total (170,673)$ 745,710 $ 7. Contingencies Grants and Contracts Substantial amounts are received and expended by Friends of the Future under federal and state grants and contracts. Certain grant and contract costs, and amounts received or receivable under these grants are subject to audit and adjustment by the granting agency. Any disallowed claims, including amounts already received, may constitute a liability of Friends of the Future’s. Friends of the Future believes that any liabilities arising from subsequent audits will not have a material effect on Friends of the Future’s financial position or results of operations. 8. SBA Paycheck Protection Program Loan On April 23, 2020, the Organization received loan proceeds in the amount of $198,300 from the Small Business Administration (SBA) under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after 24 weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The unforgiven portion of the PPP loan is payable over five years at an interest of 1%, with a deferral of payments for the first six months. The U.S. Small Business Administration has agreed to forgive the PPP loan amount of $175,156 on July 28, 2021 and the Organization paid off remaining balance of $23,144 on August 13, 2021. As of June 30, 2022, a total of $175,156 was recognized in gain on forgiveness of debt in revenues. 9. Subsequent Events In preparing these financial statements, Friends of the Future has evaluated events and transactions for potential recognition or disclosure through February 28, 2023, the date the financial statements were available to be issued. OTHER INFORMATION - 15 - FRIENDS OF THE FUTURE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2022 Federal CFDA Federal Number Expenditures U.S. Department of Health and Human Services: 477 Cluster: Social Services Block Grant 93.667/93.558 139,197 $ Termporary Assistance to Needy Families (TANF) Pass through from: State of Hawaii Department of Human Services DHS-17-POS-4113 93.558 167,990 Subtotal U.S. Department of Health and Human Services - 477 Cluster 307,187 U.S. Department of Education: Native Hawaiian Education Direct Programs: Native Hawaiian Education (Aloha Ohia) 84.362A 905,024 Native Hawaiian Education (Aloha Koa) 84.362A 557,172 Native Hawaiian Education (Aloha Aloha) 84.362A 531,848 Native Hawaiian Education (Aloha OLA) 84.362A 394,676 2,388,720 Subtotal U.S. Department of Education 2,388,720 U.S. Department of Agriculture: Child Nutrition Cluster: Food and Nutrition Service Program Pass through from: State of Hawaii Department of Human Services Summer Food Service Program (SFSP) 10.559 1,119,961 1,119,961 Subtotal U.S. Department of Agriculture - Child Nutrition Cluster 1,119,961 Total Expenditures of Federal Awards 3,815,868 $ Federal Grantor/Program Title/Pass Through Agency / Pass Through Number See notes to schedule of expenditures of federal awards. - 16 - FRIENDS OF THE FUTURE NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2022 A. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Friends of the Future under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, certain amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. B. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. C. Indirect Cost Rate Friends of the Future did not elect the 10% de minimis indirect cost rate of the Uniform Guidance. D. Subrecipients Friends of the Future had no subrecipients. SINGLE AUDIT REPORTS - 17 - FRIENDS OF THE FUTURE SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Year Ended June 30, 2022 PRIOR YEAR FINANCIAL STATEMENTS FINDINGS None noted. PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None noted. - 18 - REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Friends of the Future Kamuela, Hawaii We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of Friends of the Future (a nonprofit organization), which comprise the statement of financial position as of June 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements and have issued our report thereon dated February 28, 2023. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Friends of the Future’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Friends of the Future’s internal control. Accordingly, we do not express an opinion on the effectiveness of Friends of the Future’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 615 Piikoi St., Suite 1507 Honolulu, HI 96814 Tel: (808) 942-8813 Fax: (808) 943-0572 Website: www.jenningscpa.com -19 Compliance and Other Matters As part of obtaining reasonable assurance about whether Friends of the Future’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Honolulu, Hawaii February 28, 2023 - 20 - REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE To the Board of Directors Friends of the Future Kamuela, Hawaii Report on Compliance for Each Major Federal Program We have audited Friends of the Future’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Friends of the Future’s major federal programs for the year ended June 30, 2022. Friends of the Future’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of Friends of the Future’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Friends of the Future’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Friends of the Future’s compliance. 615 Piikoi St., Suite 1507 Honolulu, HI 96814 Tel: (808) 942-8813 Fax: (808) 943-0572 Website: www.jenningscpa.com -21 Opinion on Each Major Federal Program In our opinion, Friends of the Future complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022. Report on Internal Control over Compliance Management of Friends of the Future is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Friends of the Future’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Friends of the Future’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Honolulu, Hawaii February 28, 2023 - 22 - FRIENDS OF THE FUTURE SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2022 SECTION I - SUMMARY OF AUDIT RESULTS Financial Statements 1. The auditor's report expresses an unmodified opinion on the financial statements of Friends of the Future 2. Internal control over financial reporting: Material weakness identified None noted Significant deficiency identified None noted 3. Noncompliance material to financial statements noted None noted Federal Awards 4. Internal control over major programs: Material weakness identified None noted Significant deficiency identified None noted 5. Type of auditor’s report issued on compliance for major programs: Unmodified 6. Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? None noted 7. The programs tested as major program included: US Department of Education – Native Hawaiian Education 84.362A US Department of Agriculture – Summer Food Service Program 10.559 8. Dollar threshold used to distinguish between type A and type B programs: $ 750,000 9. Friends of the Future qualify as a low-risk auditee: No SECTION II – FINANCIAL STATEMENTS FINDINGS None noted. - 23 - FRIENDS OF THE FUTURE SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2022 SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None noted. Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment E2. FYE 6-23 Audit.pdf Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment E3 FYE 6-22 Form 990.pdfFOTF 2021 Form 990 Final Draft OMB No. 1545-0047IRS e-file Signature AuthorizationForm 8879-TE for a Tax Exempt Entity For calendar year 2021, or fiscal year beginning , 2021, and ending , 20 2021 G Do not send to the IRS. Keep for your records.Department of the Treasury Internal Revenue Service G Go to www.irs.gov/Form8879TE for the latest information. Name of filer EIN or SSN Name and title of officer or person subject to tax Part I Type of Return and Return Information Check the box for the return for which you are using this Form 8879-TE and enter the applicable amount, if any, from the return. Form 8038-CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only. If you check the box on line 1a, 2a, 3a, 4a, 5a, 6a, 7a, 8a, 9a, or 10a below, and the amount on that line for the return being filed with this form was blank, then leave line 1b, 2b, 3b, 4b, 5b, 6b, 7b, 8b, 9b, or 10b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on the applicable line below. Do not complete more than one line in Part I. 1a b Total revenue, if any (Form 990, Part VIII, column (A), line 12). . . . . . . . . . . . 1b Form 990 check here. . . . . . G 2a b Total revenue, if any (Form 990-EZ, line 9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Form 990-EZ check here. . G 3a b Total tax (Form 1120-POL, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b Form 1120-POL check hereG 4a b Tax based on investment income (Form 990-PF, Part V, line 5). . . . . . . . . . . 4b Form 990-PF check here. . G 5a b Balance due (Form 8868, line 3c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b Form 8868 check here. . . . . G 6a b Total tax (Form 990-T, Part III, line 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b Form 990-T check here. . . . G 7a b Total tax (Form 4720, Part III, line 1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Form 4720 check here. . . . . G 8a b FMV of assets at end of tax year (Form 5227, Item D). . . . . . . . . . . . . . . . . . . . . 8b Form 5227 check here. . . . . G b Tax due (Form 5330, Part II, line 19). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b9a Form 5330 check here. . . . . G 10a b Amount of credit payment requested (Form 8038-CP, Part III, line 22). . . . 10b Form 8038-CP check here. G Part II Declaration and Signature Authorization of Officer or Person Subject to Tax I am a person subject to tax with respect toUnder penalties of perjury, I declare that I am an officer of the above entity or (name of entity) , (EIN) and that I have examined a copy of the 2021 electronic return and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the electronic return and, if applicable, the consent to electronic funds withdrawal. PIN: check one box only as my signatureI authorize to enter my PIN ERO firm name Enter five numbers, but do not enter all zeros on the tax year 2021 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen. As an officer or person subject to tax with respect to the entity, I will enter my PIN as my signature on the tax year 2021 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return's disclosure consent screen. DateSignature of officer or person subject to tax G G Part III Certification and Authentication ERO's EFIN/PIN. Enter your six-digit electronic filing identification number (EFIN) followed by your five-digit self-selected PIN. Do not enter all zeros I certify that the above numeric entry is my PIN, which is my signature on the 2021 electronically filed return indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. ERO's signature Date G G ERO Must Retain This Form ' See Instructions Do Not Submit This Form to the IRS Unless Requested To Do So TEEA8800L 11/29/21BAA For Privacy and Paperwork Reduction Act Notice, see instructions. Form 8879-TE (2021) 7/01 6/30 2022 FRIENDS OF THE FUTURE 99-0296604 JOHN A.L. DEFRIES PRESIDENT 4,914,086.X X 22336X LINKED ACCOUNTING, LLP 87401057123 BRIAN E VAN CAMP, CPA MTAX OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax 2021 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Open to PublicG Do not enter social security numbers on this form as it may be made public.Department of the Treasury Inspection Internal Revenue Service G Go towww.irs.gov/Form990 for instructions and the latest information. A For the 2021 calendar year, or tax year beginning , 2021, and ending , 20 Employer identification numberC DCheck if applicable:B Address change Telephone numberEName change Initial return Final return/terminated $Amended return Gross receiptsG Is this a group return for subordinates?H(a)Name and address of principal officer:FApplication pending Yes No H(b) Are all subordinates included? Yes No If "No," attach a list. See instructions. H( )Tax-exempt status: 501(c)(3) 501(c) (insert no.) 4947(a)(1) or 527I Group exemption numberJ Website: G H(c) G GForm of organization: Corporation Trust Association Other Year of formation: State of legal domicile:K L M Part I Summary Briefly describe the organization's mission or most significant activities:1 if the organization discontinued its operations or disposed of more than 25% of its net assets.Check this box G2 Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Number of independent voting members of the governing body (Part VI, line 1b). . . . . . . . . . . . . . . . . . . . . . . 4 4 Total number of individuals employed in calendar year 2021 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Total number of volunteers (estimate if necessary). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Total unrelated business revenue from Part VIII, column (C), line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 a 7a Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Prior Year Current Year Contributions and grants (Part VIII, line 1h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Program service revenue (Part VIII, line 2g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . 10 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e). . . . . . . . . . . . . . . . 11 Total revenue ' add lines 8 through 11 (must equal Part VIII, column (A), line 12). . . . . 12 Grants and similar amounts paid (Part IX, column (A), lines 1-3). . . . . . . . . . . . . . . . . . . . . . 13 Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . . 14 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) . . . . . . 15 Professional fundraising fees (Part IX, column (A), line 11e). . . . . . . . . . . . . . . . . . . . . . . . . . 16 a Total fundraising expenses (Part IX, column (D), line 25) Gb Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e). . . . . . . . . . . . . . . . . . . . . . . . . 17 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). . . . . . . . . . . . . 18 Revenue less expenses. Subtract line 18 from line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 End of YearBeginning of Current Year Total assets (Part X, line 16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Net assets or fund balances. Subtract line 21 from line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. A Signature of officer DateSign Here A Type or print name and title Print/Type preparer's name Preparer's signature Date PTIN Check if self-employedPaid GFirm's namePreparer GUse Only Firm's EIN G Firm's address Phone no. May the IRS discuss this return with the preparer shown above? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No TEEA0101L 09/22/21BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2021) 7/01 6/30 2022 FRIENDS OF THE FUTURE P.O. BOX 2655 HONOLULU, HI 96743 99-0296604 808-885-8336 X WWW.FOFHAWAII.ORG 696,485.255,081. 129,117.736,238. 825,602.991,319. 450,178.11,780. 4,463,908.2,928,025. 3,590,212.2,135,448 . 99,058. 873,696.792,577. 4,914,086.2,939,805. 7,554.26. 2,072.2,754. 4,904,460.2,937,025. 0. 0. 80 13 4 4 HI1991X 4,914,086. PRESIDENTJOHN A.L. DEFRIES X X FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAII ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. BRIAN E VAN CAMP, CPA MTAX P00650012 LINKED ACCOUNTING, LLP 46-1211349612 N KAYS DR, STE 150 385-262-2310KAYSVILLE, UT 84037 SAME AS C ABOVE JOHN A.L. DEFRIES BRIAN E VAN CAMP, CPA MTAX Form 990 (2021) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Briefly describe the organization's mission:1 Did the organization undertake any significant program services during the year which were not listed on the prior2 Form 990 or 990-EZ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program services?. . . . 3 Yes No If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 a $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 b $ $ $(Code: ) (Expenses including grants of ) (Revenue )4 c Other program services (Describe on Schedule O.)4 d $ $ $(Expenses including grants of ) (Revenue ) 4e Total program service expenses G Form 990 (2021)TEEA0102L 09/22/21BAA 4,208,102. 5,950. 516,287. 3,685,865. X X 99-0296604FRIENDS OF THE FUTURE X YOUTH PROGRAMS INCLUDE: FOUR (4) ALOHA MAP PROGRAMS WHICH PROVIDED ACADEMIC TUTORING, COLLEGE/CAREER COUNSELING, HANDS ON STEM ACTIVITIES AND FAMILY ENRICHMENT FIELD TRIPS TO 3,500 STUDENTS IN GRADES K-12 IN 13 PUBLIC SCHOOLS ON HAWAII ISLAND. DURING SUMMER 2021, A FEDERAL SUMMER MEALS PROGRAM PROVIDED 3 MEALS/DAY 7 DAYS/WEEK FOR 7 WEEKS TO 4,000 STUDENTS ON HAWAII ISLAND. ECE CAREER PATHWAYS OFFERED 20 HIGH SCHOOL RISING SENIORS AND SENIORS OPPORTUNITIES TO RECEIVE EARLY COLLEGE CREDIT IN THE EARLY CHILDHOOD EDUCATION CAREER PATHWAY. HOKUPAA PROVIDED 25 HIGH SCHOOL SOPHOMORES, JUNIORS AND SENIORS SEMESTER-LONG INTERNSHIP OPPORTUNITIES TO GAIN REAL LIFE WORK EXPERIENCE. NO KE OLA PONO PROVIDED 1-DAY FIELD GAMES ACTIVITIES AT SIX (7) ELEMENTARY PUBLIC SCHOOLS SERVING 700 STUDENTS. CULTURAL PROGRAMS INCLUDE: NA HAUMANA O PAPA AUWAE, 25 CULTURAL STUDENTS CONTINUED STEWARDSHIP OF A SECTION OF LAPAKAHI STATE PARK. DUE TO CONTINUING COVID-RELATED RESTRICTIONS ON LARGE IN PERSON GATHERINGS, HUI KUAPA OFFERED MONTHLY VIDEO CONFERENCE CULTURAL EVENTS FEATURING HAWAIIAN LANGUAGE, DANCE AND MUSIC. SEE SCHEDULE O SEE SCHEDULE O Form 990 (2021) Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete1 Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. . . . . . . . . . . . . . . . . . . . . . . 2 2 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates3 for public office? If 'Yes,' complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If 'Yes,' complete Schedule C, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,5 assessments, or similar amounts as defined in Revenue Procedure 98-19? If 'Yes,' complete Schedule C, Part III. . . . . . . 5 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right6 to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization receive or hold a conservation easement, including easements to preserve open space, the7 environment, historic land areas, or historic structures? If 'Yes,' complete Schedule D, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . 7 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,'8 complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian9 for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes,' complete Schedule D, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Did the organization, directly or through a related organization, hold assets in donor-restricted endowments10 or in quasi endowments? If 'Yes,' complete Schedule D, Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX,11 or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If 'Yes,' complete Schedulea D, Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a Did the organization report an amount for investments ' other securities in Part X, line 12, that is 5% or more of its totalb assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b Did the organization report an amount for investments ' program related in Part X, line 13, that is 5% or more of its totalc assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11c Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reportedd in Part X, line 16? If 'Yes,' complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11d Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X. . . . . . e 11e Did the organization's separate or consolidated financial statements for the tax year include a footnote that addressesf the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X. . . . 11f Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete12 a Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' andb if the organization answered 'No' to line 12a, then completing Schedule D, Parts XI and XII is optional. . . . . . . . . . . . . . . . . 12b Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E. . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization maintain an office, employees, or agents outside of the United States?. . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,b business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any15 foreign organization? If 'Yes,' complete Schedule F, Parts II and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to16 or for foreign individuals? If 'Yes,' complete Schedule F, Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,17 column (A), lines 6 and 11e? If 'Yes,' complete Schedule G, Part I. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,18 lines 1c and 8a? If 'Yes,' complete Schedule G, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,'19 complete Schedule G, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20a20a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . . b 20b Did the organization report more than $5,000 of grants or other assistance to any domestic organization or21 domestic government on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts I and II. . . . . . . . . . . . . . . . . . . . . . 21 TEEA0103L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Form 990 (2021) Page 4 Part IV Checklist of Required Schedules (continued) Yes No Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX,22 column (A), line 2? If 'Yes,' complete Schedule I, Parts I and III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current23 and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete Schedule J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of24 a the last day of the year, that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and complete Schedule K. If 'No, 'go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?. . . . . . . . . . . . . . . . . . b 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defeasec any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24c Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?. . . . . . . . . . . . . . . . . d 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit 25atransaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, andb that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or26 former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If 'Yes,' complete Schedule L, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these 27persons? If 'Yes,' complete Schedule L, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV,28 instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? Ifa 28a'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If 'Yes,' complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . b 28b A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If Yes,'c complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M. . . . . . . . . . . . . . 29 29 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation30 contributions? If 'Yes,' complete Schedule M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I. . . . . . . 31 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete32 Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections33 301.7701-2 and 301.7701-3? If 'Yes,' complete Schedule R, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Part II, III, or IV,34 and Part V, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 a 35a If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlledb entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related 36organization? If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is37 treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . 37 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?38 Note: All Form 990 filers are required to complete Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . 1 a 1a Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable. . . . . . . . . . . b 1b Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gamingc (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c TEEA0104L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X 67 0 X Form 990 (2021) Page 5 Part V Statements Regarding Other IRS Filings and Tax Compliance (continued) Yes No Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-2 a ments, filed for the calendar year ending with or within the year covered by this return. . . . . 2a If at least one is reported on line 2a, did the organization file all required federal employment tax returns?. . . . . . . . . . . . . b 2b Note: If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions. Did the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . . . . . . 3 a 3a If 'Yes,' has it filed a Form 990-T for this year? If 'No' to line 3b, provide an explanation on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a4 a financial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . . . . . . . 4a If 'Yes,' enter the name of the foreign countryGb See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . 5 a 5a Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?. . . . . . . . . . . . b 5b If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 5c Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization6 a solicit any contributions that were not tax deductible as charitable contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts wereb not tax deductible?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods anda services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a If 'Yes,' did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to filec 7cForm 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' indicate the number of Forms 8282 filed during the year. . . . . . . . . . . . . . . . . . . . . . . . . . d 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?. . . . . . . . . . e 7e Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . . . . . . . . . . . . . f 7f If the organization received a contribution of qualified intellectual property, did the organization file Form 8899g as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7g If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file ah 7hForm 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?. . . . . . . . . . . . . . . . . . . . . . b 9b 10 Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12. . . . . . . . . . . . . . . . . . . . . . a 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities. . . . . b 10b 11 Section 501(c)(12) organizations. Enter: Gross income from members or shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 11a Gross income from other sources. (Do not net amounts due or paid to other sourcesb against amounts due or received from them.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year. . . . . . . b 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 13a Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states inb which the organization is licensed to issue qualified health plans. . . . . . . . . . . . . . . . . . . . . . . . . . 13b Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 13c Did the organization receive any payments for indoor tanning services during the tax year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a If 'Yes,' has it filed a Form 720 to report these payments? If 'No,' provide an explanation on Schedule O. . . . . . . . . . . . . . . b 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or 15excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' see the instructions and file Form 4720, Schedule N. 16Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . 16 If 'Yes,' complete Form 4720, Schedule O. 17 Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any 17activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' complete Form 6069. TEEA0105L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X 13 X X X Form 990 (2021) Page 6 Part VI Governance, Management, and Disclosure. For each 'Yes' response to lines 2 through 7b below, and for a 'No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Governing Body and Management Yes No Enter the number of voting members of the governing body at the end of the tax year. . . . . . 1 a 1a If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Enter the number of voting members included on line 1a, above, who are independent. . . . . b 1b Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other2 officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Did the organization delegate control over management duties customarily performed by or under the direct supervision3 of officers, directors, trustees, or key employees to a management company or other person?. . . . . . . . . . . . . . . . . . . . . . . . . 3 Did the organization make any significant changes to its governing documents4 since the prior Form 990 was filed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Did the organization become aware during the year of a significant diversion of the organization's assets?. . . . . . . . . . . . . . 55 Did the organization have members or stockholders?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more7 a members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Are any governance decisions of the organization reserved to (or subject to approval by) members,b stockholders, or persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by8 the following: The governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 8a Each committee with authority to act on behalf of the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 8b Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the9 organization's mailing address? If 'Yes,' provide the names and addresses on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes No Did the organization have local chapters, branches, or affiliates?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 a 10a If 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure theirb operations are consistent with the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?. . . . . . . . . . . . . . . . . . . . . . 11 a 11a Describe on Schedule O the process, if any, used by the organization to review this Form 990.b Did the organization have a written conflict of interest policy? If 'No,' go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 a 12a Were officers, directors, or trustees, and key employees required to disclose annually interests that could give riseb to conflicts?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe onc Schedule O how this was done. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12c Did the organization have a written whistleblower policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization have a written document retention and destruction policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 Did the process for determining compensation of the following persons include a review and approval by independent15 persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 15a Other officers or key employees of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 15b If 'Yes' to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a16 a taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16a If 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate itsb participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b Section C. Disclosure List the states with which a copy of this Form 990 is required to be filed G17 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (Section 501(c)(3)s only)18 available for public inspection. Indicate how you made these available. Check all that apply. Other (explain on Schedule O)Own website Another's website Upon request Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to19 the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records G20 TEEA0106L 09/22/21BAA Form 990 (2021) 99-0296604FRIENDS OF THE FUTURE SUSAN MADDOX 64-1032 MAMALAHOA HIGHWAY #311 KAMUELA HI 96743 808-885-8336 X X X X X X X X X X X X X X X X X X X X X 4 4 X HI SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O Form 990 (2021) Page 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O contains a response or note to any line in this Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ? List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ? List all of the organization's current key employees, if any. See the instructions for definition of 'key employee.' ? List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. ? List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ? List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) Position (do not check more(A) (D) (E) (F) (B) than one box, unless person Reportable ReportableName and title Average is both an officer and a Estimated amount compensation from compensation fromhours director/trustee) of other the organization related organizationsper compensation from (W-2/1099- (W-2/1099-week the organization MISC/1099-NEC) MISC/1099-NEC)(list any and related hours for organizations related organizations below dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) TEEA0107L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 X LILINOI GRACE 35 PROJECT DIRECTOR 0 X 251,624. 0. 18,483. JOHN A.L. DEFRIES 2.5 PRESIDENT 0 X X 0. 0. 0. MARK MCGUFFIE 2.5 VICE PRESIDENT 0 X X 0. 0. 0. GEORGINE BUSCH 4 TREASURER 0 X X 0. 0. 0. SHARON L. SAKAI 3.5 SECRETARY 0 X X 0. 0. 0. Form 990 (2021) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (B) (C) Position (D) (E) (F)Average (do not check more than one(A) hours box, unless person is both an Reportable ReportableName and title Estimated amount per officer and a director/trustee) compensation from compensation from of otherweek the organization related organizations compensation from(list any (W-2/1099- (W-2/1099the organizationhours MISC/1099-NEC) MISC/1099-NEC) and relatedfor organizationsrelated organiza - tions below dotted line) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) G1 b Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gc Total from continuation sheets to Part VII, Section A. . . . . . . . . . . . . . . . . . . . . . . Gd Total (add lines 1b and 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation2 from the organization G Yes No 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee 3on line 1a? If 'Yes,' complete Schedule J for such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If 'Yes,' complete Schedule J for 4such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual 5for services rendered to the organization? If 'Yes,' complete Schedule J for such person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (B) (C) Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than2 G$100,000 of compensation from the organization TEEA0108L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 0 X X X 1 18,483.0.251,624. 18,483.0.251,624. 0.0.0. Form 990 (2021) Page 9 Part VIII Statement of Revenue Check if Schedule O contains a response or note to any line in this Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt business excluded from tax function revenue under sections revenue 512-514 Federated campaigns. . . . . . . . . . 1 a 1a Membership dues. . . . . . . . . . . . . b 1b Fundraising events. . . . . . . . . . . . c 1c Related organizations . . . . . . . . . d 1d Government grants (contributions). . . . . e 1e All other contributions, gifts, grants, andf similar amounts not included above. . . . 1f Noncash contributions included ing 1glines 1a-1f . . . . . . . . . . . . . . . . . . . . . . Gh Total. Add lines 1a-1f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code 2a b c d e All other program service revenue. . . . f Gg Total. Add lines 2a-2f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (including dividends, interest, and3 Gother similar amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GIncome from investment of tax-exempt bond proceeds4 GRoyalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 (i) Real (ii) Personal Gross rents . . . . . . . . 6 a 6a Less: rental expensesb 6b Rental income or (loss)c 6c GNet rental income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . d (i) Securities (ii) OtherGross amount from7 a sales of assets 7aother than inventory Less: cost or other basisb 7band sales expenses Gain or (loss). . . . . . . c 7c Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gd Gross income from fundraising events8 a (not including $ of contributions reported on line 1c). See Part IV, line 18. . . . . . . . . . . . . 8a Less: direct expenses. . . . . . b 8b GNet income or (loss) from fundraising events . . . . . . . . . . c Gross income from gaming activities.9 a See Part IV, line 19. . . . . . . . . . . . . 9a Less: direct expenses. . . . . . b 9b GNet income or (loss) from gaming activities . . . . . . . . . . . c Gross sales of inventory, less. . . . . 10 a returns and allowances. . . . . . . . . . 10a Less: cost of goods sold. . . . b 10b GNet income or (loss) from sales of inventory . . . . . . . . . . c Business Code 11a b c All other revenue. . . . . . . . . . . . . . . . . . . d Ge Total. Add lines 11a-11d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . G12 Total revenue. See instructions. . . . . . . . . . . . . . . . . . . . . . TEEA0109L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 3,814,225. 1,090,235. 125. 4,904,460. 900099 1,729. 1,729. 900099 343. 343. 2,072. 54. 54. 7,500. 7,500. 4,914,086. 2,072. 0. 7,554. MISCELLANEOUS REVENUE PROGRAM SERVICE FEES 7,500. 7,500. Form 990 (2021) Page 10 Part IX Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D)Do not include amounts reported on lines Total expenses Management and Program service Fundraising6b, 7b, 8b, 9b, and 10b of Part VIII. general expensesexpenses expenses Grants and other assistance to domestic1 organizations and domestic governments. See Part IV, line 21. . . . . . . . . . . . . . . . . . . . . . . . Grants and other assistance to domestic2 individuals. See Part IV, line 22. . . . . . . . . . . . . Grants and other assistance to foreign3 organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 Benefits paid to or for members. . . . . . . . . . . . . 4 Compensation of current officers, directors,5 trustees, and key employees. . . . . . . . . . . . . . . . Compensation not included above to6 disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). . . . . . . . . . . . . . . . . . . . Other salaries and wages. . . . . . . . . . . . . . . . . . . 7 Pension plan accruals and contributions8 (include section 401(k) and 403(b) employer contributions) . . . . . . . . . . . . . . . . . . . . Other employee benefits . . . . . . . . . . . . . . . . . . . 9 Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Fees for services (nonemployees):11 Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a Legal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Lobbying. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Professional fundraising services. See Part IV, line 17. . . e Investment management fees. . . . . . . . . . . . . . . f g Other. (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Schedule O.). . . . . Advertising and promotion. . . . . . . . . . . . . . . . . . 12 Office expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Information technology. . . . . . . . . . . . . . . . . . . . . 14 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Occupancy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Payments of travel or entertainment18 expenses for any federal, state, or local public officials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conferences, conventions, and meetings. . . . 19 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Payments to affiliates. . . . . . . . . . . . . . . . . . . . . . 21 Depreciation, depletion, and amortization. . . . 22 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other expenses. Itemize expenses not24 covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.). . . . . . . . . . . . . . . . . . a b c d All other expenses. . . . . . . . . . . . . . . . . . . . . . . . . e 25 Total functional expenses. Add lines 1 through 24e. . . . 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. if followingCheck here G SOP 98-2 (ASC 958-720). . . . . . . . . . . . . . . . . . . BAA Form 990 (2021) TEEA0110L 09/22/21 FRIENDS OF THE FUTURE 99-0296604 X 251,624. 202,575. 32,909. 16,140. 0. 0. 0. 0. 351,568. 283,037. 45,981. 22,550. 270,504. 199,820. 28,102. 42,582. 1,189,414. 1,185,324. 4,090. 217,287. 177,584. 25,501. 14,202. 73,990. 73,990. 31,126. 30,679. 422. 25. 735. 735. 1,115. 1,335. -220. 15,637. 6,263. 9,374. 1,737,058. 1,731,581. 5,268. 209. 181,141. 181,141. 47,271. 43,506. 2,517. 1,248. 40,275. 40,187. 44. 44. 55,163. 51,080. 2,025. 2,058. 4,463,908. 4,208,102. 156,748. 99,058. SUPPLIES LICENSES DUES & SUBSCRIPTIONS EQUIPMENT LEASE SCH O Form 990 (2021) Page 11 Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) Beginning of year End of year Cash ' non-interest-bearing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Savings and temporary cash investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Pledges and grants receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Accounts receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Loans and other receivables from any current or former officer, director,5 trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 5 Loans and other receivables from other disqualified persons (as defined under6 6section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Inventories for sale or use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Prepaid expenses and deferred charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Land, buildings, and equipment: cost or other basis.10 a Complete Part VI of Schedule D. . . . . . . . . . . . . . . . . . . . 10a Less: accumulated depreciation. . . . . . . . . . . . . . . . . . . . b 10b 10c 11Investments ' publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12Investments ' other securities. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13Investments ' program-related. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 1616 Total assets. Add lines 1 through 15 (must equal line 33). . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17 Grants payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Deferred revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 19 Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 Escrow or custodial account liability. Complete Part IV of Schedule D. . . . . . . . . . . 21 21 Loans and other payables to any current or former officer, director, trustee,22 key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 22 Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . 23 23 Unsecured notes and loans payable to unrelated third parties. . . . . . . . . . . . . . . . . . . 24 24 Other liabilities (including federal income tax, payables to related third parties,25 and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 25 26 Total liabilities. Add lines 17 through 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Organizations that follow FASB ASC 958, check here G and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 27 Net assets with donor restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28 Organizations that do not follow FASB ASC 958, check here G and complete lines 29 through 33. Capital stock or trust principal, or current funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 29 Paid-in or capital surplus, or land, building, or equipment fund. . . . . . . . . . . . . . . . . . 30 30 Retained earnings, endowment, accumulated income, or other funds. . . . . . . . . . . . 31 31 Total net assets or fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 32 Total liabilities and net assets/fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 33 TEEA0111L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 861,823. 752,251. 113,001. 53,802. 2,983. 10,549. 7,617. 234,489. 229,435. 5,054. 5,946. 3,895. 991,319. 825,602. 363,568. 119,329. 172,319. 9,788. 198,300. 2,051. 736,238. 129,117. X -49,225. 255,081. 745,710. 255,081. 696,485. 991,319. 825,602. Form 990 (2021) Page 12 Part XI Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenue (must equal Part VIII, column (A), line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Total expenses (must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)). . . . . . . . . . . . . . . . . . 4 4 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Donated services and use of facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Other changes in net assets or fund balances (explain on Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32,10 column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Part XII Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Accounting method used to prepare the Form 990: Cash Accrual Other1 If the organization changed its method of accounting from a prior year or checked 'Other,' explain on Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . 2 a 2a If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . 2c If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single3 a Audit Act and OMB Circular A-133?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required auditb or audits, explain why on Schedule O and describe any steps taken to undergo such audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b TEEA0112L 09/22/21BAA Form 990 (2021) FRIENDS OF THE FUTURE 99-0296604 4,914,086. 4,463,908. 450,178. 255,081. -8,774. 0. 696,485. X X X X X OMB No. 1545-0047Public Charity Status and Public Support SCHEDULE A 2021 Complete if the organization is a section 501(c)(3) organization or a section(Form 990) 4947(a)(1) nonexempt charitable trust. G Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Inspection G Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Name of the organization Employer identification number Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college9 or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10 An organization that normally receives (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f Provide the following information about the supported organization(s).g (v) Amount of monetary(i) Name of supported organization (vi) Amount of other (iii) Type of organization(ii) EIN (iv) Is the (described on lines 1-10 organization listed support (see instructions) support (see instructions) above (see instructions)) in your governing document? Yes No (A) (B) (C) (D) (E) Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2021 TEEA0401L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 X Schedule A (Form 990) 2021 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total beginning in) G Gifts, grants, contributions, and1 membership fees received. (Do not include any 'unusual grants.'). . . . . . . . Tax revenues levied for the2 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . The value of services or3 facilities furnished by a governmental unit to the organization without charge. . . . 4 Total. Add lines 1 through 3. . . The portion of total5 contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f). . . 6 Public support. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . Section B. Total Support Calendar year (or fiscal year (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total beginning in) G Amounts from line 4 . . . . . . . . . . 7 Gross income from interest,8 dividends, payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . Net income from unrelated9 business activities, whether or not the business is regularly carried on. . . . . . . . . . . . . . . . . . . . Other income. Do not include10 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 11 Total support. Add lines 7 through 10. . . . . . . . . . . . . . . . . . . . Gross receipts from related activities, etc. (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 13 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage for 2021 (line 6, column (f), divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 % Public support percentage from 2020 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %15 15 16a 33-1/3% support test'2021. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box Gand stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33-1/3% support test'2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box Gand stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a 10%-facts-and-circumstances test'2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how Gthe organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . b 10%-facts-and-circumsta nces test'2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the Gorganization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . 18 G Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . . BAA Schedule A (Form 990) 2021 TEEA0402L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 3 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support (c) 2019Calendar year (or fiscal year beginning in) G (a) 2017 (b) 2018 (d) 2020 (e) 2021 (f) Total Gifts, grants, contributions,1 and membership fees received. (Do not include any 'unusual grants.'). . . . . . . . . Gross receipts from admissions,2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose. . . . . . . . . . . Gross receipts from activities3 that are not an unrelated trade or business under section 513. Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . . . . The value of services or5 facilities furnished by a governmental unit to the organization without charge. . . . 6 Total. Add lines 1 through 5 . . . Amounts included on lines 1,7 a 2, and 3 received from disqualified persons. . . . . . . . . . . Amounts included on lines 2b and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. . . . . . . . . . . . . . . . . . . Add lines 7a and 7b. . . . . . . . . . . c 8 Public support. (Subtract line 7c from line 6.). . . . . . . . . . . . . . . Section B. Total Support (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) TotalCalendar year (or fiscal year beginning in) G Amounts from line 6 . . . . . . . . . . 9 Gross income from interest, dividends,10 a payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . . . . Unrelated business taxableb income (less section 511 taxes) from businesses acquired after June 30, 1975. . . Add lines 10a and 10b. . . . . . . . . c Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on. . . . . . . . . . . . . . . Other income. Do not include12 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 13 Total support. (Add Iines 9, 10c, 11, and 12.). . . . . . . . . . . . . . 14 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage %Public support percentage for 2021 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 %Public support percentage from 2020 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 Section D. Computation of Investment Income Percentage %17 Investment income percentage for 2021 (line 10c, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . 17 %18 Investment income percentage from 2020 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19a 33-1/3% support tests'2021. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 Gis not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . b 33-1/3% support tests'2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and Gline 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . 20 G Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . TEEA0403L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 2,042,553. 2,747,974. 2,657,924. 2,940,029. 4,904,460. 15,292,940. 31,209. 68,125. 10,145. 2,754. 2,072. 114,305. 0. 0. 0. 2,073,762. 2,816,099. 2,668,069. 2,942,783. 4,906,532. 15,407,245. 8,500. 9,500. 14,500. 18,500. 26,000. 77,000. 0. 0. 0. 0. 0. 0. 8,500. 9,500. 14,500. 18,500. 26,000. 77,000. 15,330,245. 2,073,762. 2,816,099. 2,668,069. 2,942,783. 4,906,532. 15,407,245. 148. 109. 246. 26. 54. 583. 0. 148. 109. 246. 26. 54. 583. 0. 1,965. 1,821. 11,885. 7,500. 23,171. 2,075,875. 2,818,029. 2,680,200. 2,942,809. 4,914,086. 15,430,999. 99.35 99.35 0.00 0.01 X SEE PART VI Schedule A (Form 990) 2021 Page 4 Part IV Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No Are all of the organization's supported organizations listed by name in the organization's governing documents?1 If 'No,' describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 Did the organization have any supported organization that does not have an IRS determination of status under section2 509(a)(1) or (2)? If 'Yes,' explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer lines 3b3a and 3c below. 3a Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andb satisfied the public support tests under section 509(a)(2)? If 'Yes,' describe in Part VI when and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use. 3c Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' anda4 if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. 4a Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supportedb organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b Did the organization support any foreign supported organization that does not have an IRS determination underc sections 501(c)(3) and 509(a)(1) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c Did the organization add, substitute, or remove any supported organizations during the tax year? If 'Yes,' answer lines5a 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was a5accomplished (such as by amendment to the organizing document) . Type I or Type II only. Was any added or substituted supported organization part of a class already designated in theb organization's organizing document? b 5 c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of 6the filing organization's supported organizations? If 'Yes,' provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor7 (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990). 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If 'Yes,'8 complete Part I of Schedule L (Form 990). 8 Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons,9a as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If 'Yes,' provide detail in Part VI. 9a Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which theb supporting organization had an interest? If 'Yes,' provide detail in Part VI. 9b Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from,c assets in which the supporting organization also had an interest? If 'Yes,' provide detail in Part VI. 9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding10 a certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If 'Yes,' answer line 10b below. 10a Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determineb whether the organization had excess business holdings.) 10b TEEA0404L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 5 Supporting Organizations (continued)Part IV Yes No Has the organization accepted a gift or contribution from any of the following persons?11 a A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? 11a A family member of a person described on line 11a above?b 11b c 11c A 35% controlled entity of a person described on line 11a or 11b above? If 'Yes' to line 11a, 11b, or 11c, provide detail inPart VI. Section B. Type I Supporting Organizations Yes No Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one1 or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? If 'No,' describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers 1during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If 'Yes,' explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the 2supporting organization. Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If 'No,' describe in Part VI how control or management of the 1supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the 1organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported2 organization(s) or (ii) serving on the governing body of a supported organization? If 'No,' explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 2 3 By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played 3in this regard. Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). The organization satisfied the Activities Test. Complete line 2 below.a The organization is the parent of each of its supported organizations. Complete line 3 below.b The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).c 2 Activities Test. Answer lines 2a and 2b below. Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If 'Yes,' then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted 2asubstantially all of its activities. b Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If 'Yes,' explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities 2bbut for the organization's involvement. Parent of Supported Organizations. Answer lines 3a and 3b below.3 Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofa each of the supported organizations? If 'Yes' or 'No,' provide details in Part VI. 3a Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of itsb supported organizations? If 'Yes,' describe in Part VI the role played by the organization in this regard. 3b TEEA0405L 08/31/21BAA Schedule A (Form 990) 2021 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting OrganizationsPart V 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year(A) Prior YearSection A ' Adjusted Net Income (optional) 1 1 Net short-term capital gain 2 2 Recoveries of prior-year distributions 3 3 Other gross income (see instructions) 4 4 Add lines 1 through 3. 5 5 Depreciation and depletion 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for 6production of income (see instructions) 7 7 Other expenses (see instructions) 8 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) (B) Current Year(A) Prior YearSection B ' Minimum Asset Amount (optional) 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a 1a Average monthly value of securities b 1b Average monthly cash balances c Fair market value of other non-exempt-use assets 1c d 1d Total (add lines 1a, 1b, and 1c) e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 2 Acquisition indebtedness applicable to non-exempt-use assets 3 3 Subtract line 2 from line 1d. 4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, 4see instructions). 5 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 6 6 Multiply line 5 by 0.035. 7 7 Recoveries of prior-year distributions 8 8 Minimum Asset Amount (add line 7 to line 6) Current YearSection C ' Distributable Amount 1 1 Adjusted net income for prior year (from Section A, line 8, column A) 2 2 Enter 0.85 of line 1. 3 3 Minimum asset amount for prior year (from Section B, line 8, column A) 4 4 Enter greater of line 2 or line 3. 5 5 Income tax imposed in prior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency 6temporary reduction (see instructions). 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). BAA Schedule A (Form 990) 2021 TEEA0406L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Current YearSection D ' Distributions 1 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, 2in excess of income from activity 3 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 4 Amounts paid to acquire exempt-use assets 5 5 Qualified set-aside amounts (prior IRS approval required ' provide details in Part VI) 6 6 Other distributions (describe in Part VI). See instructions. 7 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details 8in Part VI). See instructions. 9 9 Distributable amount for 2021 from Section C, line 6 10 10 Line 8 amount divided by line 9 amount (i) (ii) (iii) Excess Underdistributions DistributableSection E ' Distribution Allocations (see instructions) Distributions Pre-2021 Amount for 2021 1 Distributable amount for 2021 from Section C, line 6 2 Underdistributions, if any, for years prior to 2021 (reasonable cause required ' explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2021 a From 2016. . . . . . . . . . . . . . . . b From 2017. . . . . . . . . . . . . . . . c From 2018. . . . . . . . . . . . . . . . d From 2019. . . . . . . . . . . . . . . . e From 2020. . . . . . . . . . . . . . . . f Total of lines 3a through 3e g Applied to underdistributions of prior years h Applied to 2021 distributable amount i Carryover from 2016 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. 4 Distributions for 2021 from Section D, line 7: $ a Applied to underdistributions of prior years b Applied to 2021 distributable amount Remainder. Subtract lines 4a and 4b from line 4.c 5 Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2022. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2017. . . . . . . b Excess from 2018. . . . . . . c Excess from 2019. . . . . . . d Excess from 2020. . . . . . . e Excess from 2021. . . . . . . BAA Schedule A (Form 990) 2021 TEEA0407L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2021 Page 8 Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) BAA Schedule A (Form 990) 2021 TEEA0408L 08/31/21 FRIENDS OF THE FUTURE 99-0296604 PART III, LINE 12 - OTHER INCOME NATURE AND SOURCE 2021 2020 2019 2018 2017 OTHER INCOME $ 7,500. $ 11,885. $ 1,821. $ 1,965. TOTAL $ 7,500. $ 0. $ 11,885. $ 1,821. $ 1,965. OMB No. 1545-0047Schedule B Schedule of Contributors(Form 990) 2021G Attach to Form 990 or Form 990-PF. Department of the Treasury Internal Revenue Service G Go towww.irs.gov/Form990 for the latest information. Name of the organization Employer identification number Organization type (check one): Filers of: Section: Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions. Special Rules For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering 'N/A' in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions $totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it must answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). Schedule B (Form 990) (2021)BAA For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. TEEA0701L 10/06/21 FRIENDS OF THE FUTURE 99-0296604 X 3 X Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 1 4 FRIENDS OF THE FUTURE 99-0296604 X1 DANIEL & ANNA AKAKA 73-4397 PAIAHA STREET 7,500. KAILUA KONA, HI 96740 X2 EARL & DORIS BAKKEN FOUNDATION 90 SOUTH 7TH STREET, SUITE 510 100,000. MINNEAPOLIS, MN 55402 X3 GEORGINE BUSCH 73-4615 OLD GOVERNMENT ROAD 26,000. KAILUA KONA, HI 96740 X4 HAWAII COMMUNITY FOUNDATION 827 FORT STREET 36,000. HONOLULU, HI 96813 X5 HAUOLI MAU LOA FOUNDATION 701 BISHOP STREET 95,661. HONOLULU, HI 96813 X6 KAMEHAMEHA SCHOOLS 567 SOUTH KING STREET 140,000. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 2 4 FRIENDS OF THE FUTURE 99-0296604 X7 KIRK-LANDRY FUND/SCHWAB CHARITABLE PO BOX 628298 5,000. ORLANDO, FL 32862 X8 KOSASA FOUNDATION 766 POHUKAINA STREET 50,000. HONOLULU, HI 96813 X9 O'NEILL FAMILY FOUNDATION, WILLIAM 425 LITERARY ROAD 150,000. CLEVELAND, OH 44113 X10 POHA FUND / GATES FAMILY FOUNDATION 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X11 PROFESSIONAL & TECHNICAL SERVICES, 912 EAST 15TH SUITE #200 5,000. ANCHORAGE, AK 99501 X12 WASHINGTON TRUST BANK 601 UNION STREET #4747 7,500. SEATTLE, WA 98101 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 3 4 FRIENDS OF THE FUTURE 99-0296604 X13 THE HARRY & JEANETTE WEINBERG FOUND 3660 WAIALAE AVENUE, SUITE 400 100,000. HONOLULU, HI 96816 X14 WHH FOUNDATION 1080 AVONDALE ROAD 5,000. SAN MARINO, CA 91108 X15 ATHERON FAMILY FOUNDATION 827 FORT STREET MALL 30,000. HONOLULU, HI 96813 X16 BLUEPRINT FOR CHANGE PO BOX 4560 142,707. HONOLULU, HI 96813 X17 HAWAII COUNTY 101 PAUAHI STREET 5,000. HILO, HI 96720 X18 DEPARTMENT OF EDUCATION - HI 650 IWILEI 270 962,467. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2021) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 10/06/21BAA Schedule B (Form 990) (2021) 4 4 FRIENDS OF THE FUTURE 99-0296604 X19 HA OLA O WAIPIO VALLEY PO BOX 741 130,949. HONOKAA, HI 96727 X20 DEPARTMENT OF HUMAN SERVICES 1010 BISHOP STREET #206 196,761. HONOLULU, HI 96813 X21 DEPARTMENT OF EDUCATION - U.S. 400 MARYLAND AVENUE, SW 2,232,382. WASHINGTON, DC 20202 Page 3Schedule B (Form 990) (2021) Name of organization Employer identification number Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ TEEA0703L 10/06/21BAA Schedule B (Form 990) (2021) 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A Schedule B (Form 990) (2021) Page 4 Name of organization Employer identification number Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., Gcontributions of $1,000 or less for the year. (Enter this information once. See instructions.). . . . . . . . . . . . . $ Use duplicate copies of Part III if additional space is needed. (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee TEEA0704L 10/06/21 Schedule B (Form 990) (2021)BAA 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A N/A OMB No. 1545-0047Supplemental Financial StatementsSCHEDULE D (Form 990) G Complete if the organization answered 'Yes' on Form 990, 2021 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. G Attach to Form 990. Open to PublicDepartment of the Treasury G Go to www.irs.gov/Form990for instructions and the latest information.Internal Revenue Service Inspection Name of the organization Employer identification number Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Part I Complete if the organization answered 'Yes' on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts Total number at end of year. . . . . . . . . . . . . . . . 1 Aggregate value of contributions to (during year). . . . . . . 2 Aggregate value of grants from (during year). . . . . . . . . . 3 Aggregate value at end of year . . . . . . . . . . . . . 4 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds Yes Noare the organization's property, subject to the organization's exclusive legal control? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring Yes Noimpermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Conservation Easements. Complete if the organization answered 'Yes' on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply).1 Preservation of land for public use (for example, recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year Total number of conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Total acreage restricted by conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b Number of conservation easements on a certified historic structure included in (a). . . . . . . . . . . . . c 2c d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic 2dstructure listed in the National Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the3 tax year G 4 Number of states where property subject to conservation easement is located G Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations,5 Yes Noand enforcement of the conservation easements it holds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year6 G Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year7 G$ 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) Yes Noand section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.Part III Complete if the organization answered 'Yes' on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: $GRevenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) $GAssets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: $GRevenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a $GAssets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b TEEA3301L 08/30/21BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2021 99-0296604 FRIENDS OF THE FUTURE Schedule D (Form 990) 2021 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)Part III 3 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): Public exhibition Loan or exchange programa d Scholarly research Otherb e Preservation for future generationsc 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets Yes Noto be sold to raise funds rather than to be maintained as part of the organization's collection? . . . . . . . . . . . . . . . . . . . . Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' on Form 990, Part IV,Part IV line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included Yes Noon Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' explain the arrangement in Part XIII and complete the following table:b Amount Beginning balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 1c Additions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 1d Distributions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e 1e Ending balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f 1f Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?. . . . . 2 a Yes No If 'Yes,' explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII. . . . . . . . . . . . . . . . . . . . . b Part V Endowment Funds. Complete if the organization answered 'Yes' on Form 990, Part IV, line 10. (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back Beginning of year balance. . . . . . 1 a Contributions. . . . . . . . . . . . . . . . . . b c Net investment earnings, gains, and losses. . . . . . . . . . . . . . . . . . . . . Grants or scholarships . . . . . . . . . d e Other expenditures for facilities and programs. . . . . . . . . . . . . . . . . . Administrative expenses. . . . . . . . f End of year balance. . . . . . . . . . . . g Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:2 %Board designated or quasi-endowment Ga %Permanent endowment Gb %Term endowment Gc The percentages on lines 2a, 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the Yes Noorganization by: Unrelated organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) 3a(i) Related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 3a(ii) If 'Yes' on line 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b Describe in Part XIII the intended uses of the organization's endowment funds.4 Part VI Land, Buildings, and Equipment. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (d) Book value (a) Cost or other basis (b) Cost or other (c) Accumulated (investment) basis (other) depreciation Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Leasehold improvements. . . . . . . . . . . . . . . . . . . c Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e GTotal. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.). . . . . . . . . . . . . . . . . . . . . Schedule D (Form 990) 2021BAA TEEA3302L 08/30/21 FRIENDS OF THE FUTURE 99-0296604 12,790. 12,790. 0. 205,369. 200,315. 5,054. 16,330. 16,330. 0. 5,054. Schedule D (Form 990) 2021 Page 3 Part VII Investments ' Other Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (b) Book value(a) Description of security or category (including name of security) (c) Method of valuation: Cost or end-of-year market value (1) Financial derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Closely held equity interests. . . . . . . . . . . . . . . . . . . . . . . . . (3) Other (A) (B) (C) (D) (E) (F) (G) (H) (I) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 12.). . . Investments ' Program Related.Part VIII Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 13.). . . Other Assets.Part IX Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 15.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Liabilities.Part X Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value1. (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) GTotal. (Column (b) must equal Form 990, Part X, column (B) line 25.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TEEA3303L 08/30/21BAA Schedule D (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE N/A N/A N/A XSEE PART XIII Schedule D (Form 990) 2021 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part VIII, line 12:2 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a b Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Recoveries of prior year grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 2c d Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Amounts included on Form 990, Part VIII, line 12, but not on line 1:4 Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . a 4a Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.). . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part IX, line 25:2 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Prior year adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b c Other losses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . 4a b Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Supplemental Information.Part XIII Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. BAA Schedule D (Form 990) 2021 TEEA3304L 08/30/21 FRIENDS OF THE FUTURE 99-0296604 N/A N/A PART X - FASB ASC 740 FOOTNOTE AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN, INCLUDING THE ORGANIZATION’S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF Schedule D (Form 990) 2021 Page 5 Supplemental Information (continued)Part XIII TEEA3305L 08/30/21BAA Schedule D (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE PART X - FASB ASC 740 FOOTNOTE (CONTINUED) THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF JUNE 30, 2022. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. OMB No. 1545-0047Compensation InformationSCHEDULE J (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2021 G Complete if the organization answered 'Yes' on Form 990, Part IV, line 23. G Attach to Form 990. Open to PublicDepartment of the Treasury InspectionInternal Revenue Service G Go to www.irs.gov/Form990 for instructions and the latest information. Name of the organization Employer identification number Questions Regarding CompensationPart I Yes No Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part1 a VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (such as maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment orb reimbursement or provision of all of the expenses described above? If 'No,' complete Part III to explain. . . . . . . . . . . . . . . . 1b Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,2 trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a?. . . . . . . . . . . . . . . . . . 2 Indicate which, if any, of the following the organization used to establish the compensation of the organization's CEO/3 Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing4 organization or a related organization: Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 4a Participate in or receive payment from a supplemental nonqualified retirement plan?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b Participate in or receive payment from an equity-based compensation arrangement?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 4c If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation5 contingent on the revenues of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 5a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 5b If 'Yes' on line 5a or 5b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation6 contingent on the net earnings of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 6a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 6b If 'Yes' on line 6a or 6b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed7 payments not described on lines 5 and 6? If 'Yes,' describe in Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject8 to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If 'Yes,' describe in Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 If 'Yes' on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations9 section 53.4958-6(c)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2021 TEEA4101L 10/27/21 99-0296604FRIENDS OF THE FUTURE X X X X X X X X X Schedule J (Form 990) 2021 Page 2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.Note: (B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation (D) Nontaxable (F) Compensation (E) Total of benefits in column (B) columns(B)(i)-(D)(C) Retirement(A) Name and Title (i) Base (iii) Other (ii) Bonus & reported as and othercompensation reportableincentive deferred on prior deferred compensation compensation Form 990 compensation (i) 1 (ii) (i) 2 (ii) (i) 3 (ii) (i) 4 (ii) (i) 5 (ii) (i) 6 (ii) (i) 7 (ii) (i) 8 (ii) (i) 9 (ii) (i) 10 (ii) (i) 11 (ii) (i) 12 (ii) (i) 13 (ii) (i) 14 (ii) (i) 15 (ii) (i) 16 (ii) TEEA4102L 10/27/21BAA Schedule J (Form 990) 2021 99-0296604FRIENDS OF THE FUTURE LILINOI GRACE PROJECT DIRECTOR 251,624. 0. 0. 0. 0. 0. 0. 0. 18,483. 0. 270,107. 0. 0. 0. Schedule J (Form 990) 2021 Page 3 Part III Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. BAA Schedule J (Form 990) 2021 TEEA4103L 10/27/21 FRIENDS OF THE FUTURE 99-0296604 OMB No. 1545-0047Supplemental Information to Form 990 or 990-EZSCHEDULE O (Form 990) Complete to provide information for responses to specific questions on 2021 Form 990 or 990-EZ or to provide any additional information. G Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury G Go to www.irs.gov/Form990 for the latest information. Inspection Internal Revenue Service Name of the organization Employer identification number TEEA4901L 08/10/21 Schedule O (Form 990) 2021BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 99-0296604FRIENDS OF THE FUTURE FORM 990, PART III, LINE 1 - ORGANIZATION MISSION FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAII ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. FORM 990, PART III, LINE 4B - PROGRAM SERVICE ACCOMPLISHMENTS HEALTH & WELLNESS PROGRAMS INCLUDE: TUTU'S HOUSE, A COMMUNITY HEALTH AND WELLNESS RESOURCE CENTER, OFFERED 720 IN PERSON AND VIDEO CONFERENCING HEALTH-RELATED EDUCATION PRESENTATIONS WITH 5,353 ATTENDEES; A LENDING LIBRARY USED BY 50 INDIVIDUALS. NEIGHBORHOOD PLACE OF KONA PROVIDED WRAP AROUND CARE COORDINATION SERVICES, EMERGENCY FOOD AND DIAPERS, AND HOUSING ASSISTANCE FOR 155 FAMILIES AND CHILDREN, EIGHT (8) FAMILY-CENTERED COMMUNITY EVENTS, AND INFORMATION/REFERRAL SERVICES TO 399 INDIVIDUALS. LEARNING 2 THRIVE PROVIDED SOCIAL/EMOTIONAL SUPPORTS TO 15 STUDENT-PARENTS RETURNING/PURSUING HIGHER EDUCATION. NORTH HAWAII DOMESTIC VIOLENCE AWARENESS COMMITTEE HOSTED FOUR (4) COMMUNITY EVENTS TO INCREASE AWARENESS AND PROVIDE RESOURCES RELATED TO DOMESTIC VIOLENCE ISSUES. FRIENDS OF ANUENUE PLAYGROUND COORDINATED AND COMPLETED A COMMUNITY VOLUNTEER WORKDAY TO REPAIR AND REFURBISH THE COMMUNITY PLAYGROUND, WHICH IS USED DAILY BY 50 TODDLERS AND CHILDREN 12 AND UNDER. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS BOARD MEMBERS ARE PROVIDED WITH AN ELECTRONIC COPY OF THE DRAFT 990 BEFORE IT IS FILED. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS DIRECTORS ARE REQUESTED TO COMPLETE AND SIGN DISCLOSURE FORMS ANNUALLY. Schedule O (Form 990) 2021 Page 2 Name of the organization Employer identification number BAA Schedule O (Form 990) 2021 TEEA4902L 08/10/21 99-0296604FRIENDS OF THE FUTURE FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES ANNUALLY, THE ORGANIZATION USES HAWAII COUNTY DATABOOK, HAWAII EMPLOYERS COUNCIL COMPENSATION SURVEYS, BUREAU OF LABOR STATISTICS REPORTS, CROSSPOINT EXECUTIVE SURVEYS AND INFORMAL GATHERING OF INFORMATION FROM COMPARABLE NON-PROFIT BUSINESSES ON HAWAII ISLAND. BOARD MEMBERS AND OFFICERS SERVE AS VOLUNTEERS WITH NO COMPENSATION. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE DOCUMENTS ARE AVAILABLE FOR REVIEW, UPON ADVANCE REQUEST AT THE ADMINISTRATIVE OFFICES DURING BUSINESS HOURS. THE 990 RETURN IS ALSO UPLOADED TO THE STATE OF HAWAII ATTORNEY GENERAL’S OFFICE WEBSITE. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING OTHER PROFESSIONAL FEES 1,189,414. 1,185,324. 4,090. TOTAL $ 1,189,414. $ 1,185,324. $ 4,090. $ 0. 2021 2020 DIFF REVENUE CONTRIBUTIONS AND GRANTS. . . . . . . . . . . . . . . . . . . . . . . . 4,904,460 2,937,025 1,967,435 PROGRAM SERVICE REVENUE. . . . . . . . . . . . . . . . . . . . . . . . . . 2,072 2,754 -682 INVESTMENT INCOME. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,554 26 7,528 TOTAL REVENUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,914,086 0 4,914,086 EXPENSES SALARIES, OTHER COMPEN., EMP. BENEFITS. . . 873,696 792,577 81,119 OTHER EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,590,212 2,135,448 1,454,764 TOTAL EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,463,908 0 4,463,908 NET ASSETS OR FUND BALANCES REVENUE LESS EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450,178 0 450,178 TOTAL ASSETS AT END OF YEAR. . . . . . . . . . . . . . . . . . . . 825,602 0 825,602 TOTAL LIABILITIES AT END OF YEAR. . . . . . . . . . . . 129,117 0 129,117 NET ASSETS/FUND BALANCES AT END OF YEAR. . 696,485 0 696,485 2021 FEDERAL EXEMPT ORGANIZATION TAX SUMMARY PAGE 1 FRIENDS OF THE FUTURE 99-0296604 FORMS NEEDED FOR THIS RETURN FEDERAL: 990, SCH A, SCH B, SCH D, SCH J, SCH O 2021 GENERAL INFORMATION PAGE 1 FRIENDS OF THE FUTURE 99-0296604 CARRYOVERS TO 2022 NONE 2021 PREPARER E-FILE INSTRUCTIONS - FEDERAL PAGE 1 FRIENDS OF THE FUTURE 99-0296604 THE ORGANIZATION'S FEDERAL TAX RETURN IS NOT FINISHED UNTIL YOU COMPLETE THE FOLLOWING INSTRUCTIONS. PRIOR TO TRANSMISSION OF THE RETURN FORM 990 THE ORGANIZATION SHOULD REVIEW THEIR FEDERAL RETURN ALONG WITH ANY ACCOMPANYING SCHEDULES AND STATEMENTS. PAPERLESS E-FILE THE ORGANIZATION SHOULD READ, SIGN AND DATE THE FORM 8879-TE, IRS E-FILE SIGNATURE AUTHORIZATION. EVEN RETURN NO PAYMENT IS REQUIRED. AFTER TRANSMISSION OF THE RETURN RECEIVE ACKNOWLEDGEMENT OF YOUR E-FILE TRANSMISSION STATUS. WITHIN SEVERAL HOURS, CONNECT WITH LACERTE AND GET YOUR FIRST ACKNOWLEDGEMENT (ACK) THAT LACERTE HAS RECEIVED YOUR TRANSMISSION FILE. CONNECT WITH LACERTE AGAIN AFTER 24 AND THEN 48 HOURS TO RECEIVE YOUR FEDERAL ACKS. KEEP A SIGNED COPY OF FORM 8879-TE, IRS E-FILE SIGNATURE AUTHORIZATION IN YOUR FILES FOR 3 YEARS. DO NOT MAIL: FORM 8879-TE IRS E-FILE SIGNATURE AUTHORIZATION 2021 FEDERAL WORKSHEETS PAGE 1 FRIENDS OF THE FUTURE 99-0296604 FORM 990, PART III, LINE 4E PROGRAM SERVICES TOTALS PROGRAM SERVICES TOTAL FORM 990 SOURCE TOTAL EXPENSES 4,208,102. 4,208,102. PART IX, LINE 25, COL. B GRANTS 0. 0. PART IX, LINES 1-3, COL. B REVENUE 0. 2,072. PART VIII, LINE 2, COL. A FORM 990, PART IX, LINE 24E OTHER EXPENSES (A) (B) (C) (D) PROGRAM MANAGEMENT TOTAL SERVICES & GENERAL FUNDRAISING MISC EXP 25,055. 24,671. 384. POSTAGE AND SHIPPING 2,426. 1,112. 212. 1,102. PRINTING AND PUBLICATIONS 2,386. 1,886. 308. 192. STIPEND 7,725. 7,725. TELEPHONE 17,571. 15,686. 1,121. 764. TOTAL $ 55,163. $ 51,080. $ 2,025. $ 2,058. SCHEDULE A, PART III, LINE 7A RECEIVED FROM DISQUALIFIED PERSONS PERSONS 2017 2018 2019 2020 2021 GEORGINE BUSCH 8,500. 9,500. 14,500. 18,500. 26,000. TOTAL $ 8,500. $ 9,500. $ 14,500. $ 18,500. $ 26,000. PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT NO. DESCRIPTION ACQUIRED SOLD BASIS PCT. BONUS ALLOW. SP. DEPR. DEPR. REDUCT BASIS DEPR. METHOD LIFE RATE DEPR. FORM 990/990-PF ____________________ AUTO / TRANSPORT EQUIPMENT __________________________ 6 2014 DODGE CARAVAN VARIOUS 2/28/22 24,782 24,782 24,782 0 7 VEHICLES VARIOUS 61,115 61,115 61,115 0 TOTAL AUTO / TRANSPORT EQUIP 85,897 0 0 0 0 0 85,897 85,897 0 FURNITURE AND FIXTURES ______________________ 4 FURNITURE & FIXTURES VARIOUS 16,330 16,330 16,330 0 TOTAL FURNITURE AND FIXTURE 16,330 0 0 0 0 0 16,330 16,330 0 IMPROVEMENTS ____________ 5 LEASEHOLD IMPROVEMENTS VARIOUS 12,790 12,790 12,790 0 TOTAL IMPROVEMENTS 12,790 0 0 0 0 0 12,790 12,790 0 MACHINERY AND EQUIPMENT _______________________ 1 EQUIPMENT VARIOUS 137,866 137,866 137,866 0 2 27" IMAC W/RETINA 5K DISPLAY/ 9/01/21 3,351 3,351 S/L 3 744 3 16' MACBOOK PRO/ACCESSORIES 10/01/21 3,037 3,037 S/L 3 590 TOTAL MACHINERY AND EQUIPME 144,254 0 0 0 0 0 144,254 137,866 1,334 TOTAL DEPRECIATION 259,271 0 0 0 0 0 259,271 252,883 1,334 6/30/22 2021 FEDERAL BOOK DEPRECIATION SCHEDULE PAGE 1 FRIENDS OF THE FUTURE 99-0296604 PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT NO. DESCRIPTION ACQUIRED SOLD BASIS PCT. BONUS ALLOW. SP. DEPR. DEPR. REDUCT BASIS DEPR. METHOD LIFE RATE DEPR. GRAND TOTAL DEPRECIATION 259,271 0 0 0 0 0 259,271 252,883 1,334 DEPRECIATION ASSETS SOLD 24,782 0 0 0 0 0 24,782 24,782 0 DEPR REMAINING ASSETS 234,489 0 0 0 0 0 234,489 228,101 1,334 6/30/22 2021 FEDERAL BOOK DEPRECIATION SCHEDULE FRIENDS OF THE FUTURE 99-0296604 PAGE 2 Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment E4 FYE 6-23 Form 990.pdf0.2022_22336_FRIENDS OF THE FUTURE_PreparerReviewCopy_Exempt Org. OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax 2022 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Open to PublicDo not enter social security numbers on this form as it may be made public.Department of the Treasury InspectionInternal Revenue Service Go towww.irs.gov/Form990 for instructions and the latest information. A For the 2022 calendar year, or tax year beginning , 2022, and ending , 20 Employer identification numberC DCheck if applicable:B Address change Telephone numberEName change Initial return Final return/terminated $Amended return Gross receiptsG Is this a group return for subordinates?H(a)Name and address of principal officer:FApplication pending Yes No H(b) Are all subordinates included? Yes No If "No," attach a list. See instructions. ( )Tax-exempt status: 501(c)(3) 501(c) (insert no.) 4947(a)(1) or 527I Group exemption numberJ Website: H(c) Form of organization: Corporation Trust Association Other Year of formation: State of legal domicile:K L M Part I Summary Briefly describe the organization's mission or most significant activities:1 Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets.2 Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Number of independent voting members of the governing body (Part VI, line 1b). . . . . . . . . . . . . . . . . . . . . . . 4 4 Total number of individuals employed in calendar year 2022 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Total number of volunteers (estimate if necessary). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Total unrelated business revenue from Part VIII, column (C), line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a 7a Net unrelated business taxable income from Form 990-T, Part I, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Prior Year Current Year Contributions and grants (Part VIII, line 1h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Program service revenue (Part VIII, line 2g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . 10 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e). . . . . . . . . . . . . . . . 11 Total revenue ' add lines 8 through 11 (must equal Part VIII, column (A), line 12). . . . . 12 Grants and similar amounts paid (Part IX, column (A), lines 1-3). . . . . . . . . . . . . . . . . . . . . . 13 Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . . 14 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) . . . . . . 15 Professional fundraising fees (Part IX, column (A), line 11e). . . . . . . . . . . . . . . . . . . . . . . . . . 16 a Total fundraising expenses (Part IX, column (D), line 25)b Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e). . . . . . . . . . . . . . . . . . . . . . . . . 17 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). . . . . . . . . . . . . 18 Revenue less expenses. Subtract line 18 from line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 End of YearBeginning of Current Year Total assets (Part X, line 16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Net assets or fund balances. Subtract line 21 from line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Signature of officer DateSign Here Type or print name and title Print/Type preparer's name Preparer's signature Date PTIN Check if self-employedPaid Firm's namePreparer Use Only Firm's EIN Firm's address Phone no. May the IRS discuss this return with the preparer shown above? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No TEEA0101L 09/01/22BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2022) 7/01 6/30 2023 FRIENDS OF THE FUTURE P.O. BOX 2655 HONOLULU, HI 96803 99-0296604 808-885-8336 X WWW.FOFHAWAII.ORG 1,058,987.696,485. 602,811.129,117. 1,661,798.825,602. 362,502.450,178. 4,445,787.4,463,908. 3,471,638.3,590,212. 100,902. 974,149.873,696. 4,808,289.4,914,086. 1,679.7,554. 24,405.2,072. 4,782,205.4,904,460. 0. 0. 80 13 4 4 HI1991X 4,808,289. TREASURERGEORGINE BUSCH X X FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAI?I ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. BRIAN E VAN CAMP, CPA MTAX P00650012 LINKED ACCOUNTING, LLP 46-1211349612 N KAYS DR, STE 150 385-262-2310KAYSVILLE, UT 84037 SAME AS C ABOVE GEORGINE BUSCH BRIAN E VAN CAMP, CPA MTAX Form 990 (2022) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Briefly describe the organization's mission:1 Did the organization undertake any significant program services during the year which were not listed on the prior2 Form 990 or 990-EZ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program services?. . . . 3 Yes No If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. $ $ $(Code: ) (Expenses including grants of ) (Revenue )4a $ $ $(Code: ) (Expenses including grants of ) (Revenue )4b $ $ $(Code: ) (Expenses including grants of ) (Revenue )4c Other program services (Describe on Schedule O.)4d $ $ $(Expenses including grants of ) (Revenue ) 4e Total program service expenses Form 990 (2022)TEEA0102L 09/01/22BAA 4,117,182. 106,453. 651,638. 3,359,091. X X 99-0296604FRIENDS OF THE FUTURE X YOUTH PROGRAMS INCLUDE: FOUR (4) ALOHA MAP PROGRAMS WHICH PROVIDED ACADEMIC TUTORING, COLLEGE/CAREER COUNSELING, HANDS ON STEM ACTIVITIES AND FAMILY ENRICHMENT FIELD TRIPS TO 3,750 STUDENTS IN GRADES K-12 IN 12 PUBLIC SCHOOLS ON HAWAII ISLAND. ECE CAREER PATHWAYS OFFERED 26 HIGH SCHOOL RISING SENIORS AND SENIORS OPPORTUNITIES TO RECEIVE EARLY COLLEGE CREDIT IN THE EARLY CHILDHOOD EDUCATION CAREER PATHWAY. HOKUPAA PROVIDED 38 HIGH SCHOOL SOPHOMORES, JUNIORS AND SENIORS SEMESTER-LONG INTERNSHIP OPPORTUNITIES TO GAIN REAL LIFE WORK EXPERIENCE. NO KE OLA PONO PROVIDED 1-DAY FIELD GAMES ACTIVITIES AT EIGHT (8) ELEMENTARY PUBLIC SCHOOLS SERVING 1,000 STUDENTS. HEALTH & WELLNESS PROGRAMS INCLUDE: TUTU'S HOUSE, A COMMUNITY HEALTH AND WELLNESS RESOURCE CENTER, OFFERED 925 IN PERSON AND VIDEO CONFERENCING HEALTH-RELATED EDUCATION PRESENTATIONS WITH 5,926 ATTENDEES; A LENDING LIBRARY USED BY 45 INDIVIDUALS. NEIGHBORHOOD PLACE OF KONA PROVIDED WRAP AROUND CARE COORDINATION SERVICES, EMERGENCY FOOD AND DIAPERS, AND HOUSING ASSISTANCE FOR 110 FAMILIES WITH 140 ADULTS AND 174 CHILDREN, FIVE (5) FAMILY-CENTERED COMMUNITY EVENTS, AND INFORMATION/REFERRAL SERVICES. LEARNING 2 THRIVE PROVIDED SOCIAL/EMOTIONAL SUPPORTS TO 15 STUDENT-PARENTS RETURNING/PURSUING HIGHER EDUCATION. NORTH HAWAII DOMESTIC VIOLENCE AWARENESS COMMITTEE HOSTED FOUR (4) COMMUNITY EVENTS TO INCREASE AWARENESS AND PROVIDE RESOURCES RELATED TO DOMESTIC VIOLENCE ISSUES. CULTURAL PROGRAMS INCLUDE: NA HAUMANA O PAPA AUWAE, 25 CULTURAL STUDENTS CONTINUED STEWARDSHIP OF A SECTION OF LAPAKAHI STATE PARK. THE GROUP RE-IMPLEMENTED AN ANNUAL PRACTITIONER GATHERING ATTENDED BY 65 INDIVIDUALS. HUI KUAPA RETURNED TO IN PERSON MONTHLY CELEBRATIONS OF HAWIIAN LANGUAGE, MUSIC AND DANCE ATTENDED BY 2,500 PEOPLE TOTAL. SEE SCHEDULE O Form 990 (2022) Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete1 Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. . . . . . . . . . . . . . . . . . . . . . . 2 2 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates3 for public office? If "Yes," complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,5 assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III. . . . . . 5 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right6 to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization receive or hold a conservation easement, including easements to preserve open space, the7 environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II. . . . . . . . . . . . . . . . . . . . . . . . . 7 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"8 complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian9 for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Did the organization, directly or through a related organization, hold assets in donor-restricted endowments10 or in quasi endowments? If "Yes," complete Schedule D, Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX,11 or X, as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedulea D, Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a Did the organization report an amount for investments ' other securities in Part X, line 12, that is 5% or more of its totalb assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b Did the organization report an amount for investments ' program related in Part X, line 13, that is 5% or more of its totalc assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11c Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reportedd in Part X, line 16? If "Yes," complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11d Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X. . . . . . e 11e Did the organization's separate or consolidated financial statements for the tax year include a footnote that addressesf the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X. . . 11f Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete12 a Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," andb if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional. . . . . . . . . . . . . . . . . 12b Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E. . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization maintain an office, employees, or agents outside of the United States?. . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,b business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any15 foreign organization? If "Yes," complete Schedule F, Parts II and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to16 or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,17 column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,18 lines 1c and 8a? If "Yes," complete Schedule G, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes,"19 complete Schedule G, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20a20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?. . . . . . . . . . . . . . . . b 20b Did the organization report more than $5,000 of grants or other assistance to any domestic organization or21 domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II . . . . . . . . . . . . . . . . . . . . . 21 TEEA0103L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Form 990 (2022) Page 4 Part IV Checklist of Required Schedules (continued) Yes No Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX,22 column (A), line 2? If "Yes," complete Schedule I, Parts I and III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current23 and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of24 a the last day of the year, that was issued after December 31, 2002? If a "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?. . . . . . . . . . . . . . . . . . b 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defeasec any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24c Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?. . . . . . . . . . . . . . . . . d 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit 25atransaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, andb that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or26 former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key27 employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these 27persons? If "Yes," complete Schedule L, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV,28 instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? Ifa 28a"Yes," complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . b 28b A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes,"c complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28c Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M. . . . . . . . . . . . . . 29 29 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation30 contributions? If "Yes," complete Schedule M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I. . . . . . 31 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete32 Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections33 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV,34 and Part V, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 a 35a If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlledb entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related 36organization? If "Yes," complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is37 treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI. . . . . . . . . . . . . . . . . . . . . . 37 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?38 Note: All Form 990 filers are required to complete Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . 1 a 1a Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable. . . . . . . . . . . b 1b Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gamingc (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c TEEA0104L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X X X X X X X X X X X 50 0 Form 990 (2022) Page 5 Part V Statements Regarding Other IRS Filings and Tax Compliance (continued) Yes No Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-2a ments, filed for the calendar year ending with or within the year covered by this return. . . . . 2a If at least one is reported on line 2a, did the organization file all required federal employment tax returns?. . . . . . . . . . . . . b 2b Did the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . . . . . . 3a 3a If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a4a financial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . . . . . . . 4a If "Yes," enter the name of the foreign countryb See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . 5a 5a Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?. . . . . . . . . . . . b 5b If "Yes," to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 5c Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization6a solicit any contributions that were not tax deductible as charitable contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts wereb not tax deductible?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods anda services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a If "Yes," did the organization notify the donor of the value of the goods or services provided?. . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to filec 7cForm 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," indicate the number of Forms 8282 filed during the year. . . . . . . . . . . . . . . . . . . . . . . . . . d 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?. . . . . . . . . . e 7e Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . . . . . . . . . . . . . f 7f If the organization received a contribution of qualified intellectual property, did the organization file Form 8899g as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7g If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file ah 7hForm 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?. . . . . . . . . . . . . . . . . . . . . . b 9b 10 Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12. . . . . . . . . . . . . . . . . . . . . . a 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities. . . . . b 10b 11 Section 501(c)(12) organizations. Enter: Gross income from members or shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 11a Gross income from other sources. (Do not net amounts due or paid to other sourcesb against amounts due or received from them.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?. . . . . . . . . . . . . . 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the year. . . . . . b 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 13a Note: See the instructions for additional information the organization must report on Schedule O. Enter the amount of reserves the organization is required to maintain by the states inb which the organization is licensed to issue qualified health plans. . . . . . . . . . . . . . . . . . . . . . . . . . 13b Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 13c Did the organization receive any payments for indoor tanning services during the tax year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a 14a If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O. . . . . . . . . . . . . . b 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or 15excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," see the instructions and file Form 4720, Schedule N. 16Is the organization an educational institution subject to the section 4968 excise tax on net investment income? . . . . . . . . . 16 If "Yes," complete Form 4720, Schedule O. 17 Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would 17result in the imposition of an excise tax under section 4951, 4952, or 4953? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Form 6069. TEEA0105L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X X X X X X X X X X 13 X X X Form 990 (2022) Page 6 Part VI Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Governing Body and Management Yes No Enter the number of voting members of the governing body at the end of the tax year. . . . . . 1a 1a If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O. Enter the number of voting members included on line 1a, above, who are independent. . . . . b 1b Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other2 officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Did the organization delegate control over management duties customarily performed by or under the direct supervision3 of officers, directors, trustees, or key employees to a management company or other person?. . . . . . . . . . . . . . . . . . . . . . . . . 3 Did the organization make any significant changes to its governing documents4 since the prior Form 990 was filed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Did the organization become aware during the year of a significant diversion of the organization's assets?. . . . . . . . . . . . . . 5 5 Did the organization have members or stockholders?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more7a members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Are any governance decisions of the organization reserved to (or subject to approval by) members,b stockholders, or persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by8 the following: The governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 8a Each committee with authority to act on behalf of the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 8b Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the9 organization's mailing address? If "Yes," provide the names and addresses on Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes No Did the organization have local chapters, branches, or affiliates?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 a 10a If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure theirb operations are consistent with the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?. . . . . . . . . . . . . . . . . . . . . . 11 a 11a Describe on Schedule O the process, if any, used by the organization to review this Form 990.b Did the organization have a written conflict of interest policy? If "No," go to line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 a 12a Were officers, directors, or trustees, and key employees required to disclose annually interests that could give riseb to conflicts?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe onc Schedule O how this was done. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12c Did the organization have a written whistleblower policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 Did the organization have a written document retention and destruction policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 Did the process for determining compensation of the following persons include a review and approval by independent15 persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 15a Other officers or key employees of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 15b If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions. Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a16 a taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16a If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate itsb participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b Section C. Disclosure List the states with which a copy of this Form 990 is required to be filed17 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only)18 available for public inspection. Indicate how you made these available. Check all that apply. Other (explain on Schedule O)Own website Another's website Upon request Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to19 the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records.20 TEEA0106L 09/01/22BAA Form 990 (2022) 99-0296604FRIENDS OF THE FUTURE SUSAN MADDOX 64-1032 MAMALAHOA HIGHWAY #311 KAMUELA HI 96743 808-885-8336 XX X X X X X X X X X X X X X X X X X X X X 4 4 X HI SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O Form 990 (2022) Page 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O contains a response or note to any line in this Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ? List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ? List all of the organization's current key employees, if any. See the instructions for definition of "key employee." ? List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. ? List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ? List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) Position (do not check more(A) (D) (E) (F) (B) than one box, unless person Reportable ReportableName and title Average is both an officer and a Estimated amount compensation from compensation fromhours director/trustee) of other the organization related organizationsper compensation from (W-2/1099- (W-2/1099-week the organization MISC/1099-NEC) MISC/1099-NEC)(list any and related hours for organizations related organizations below dotted line) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) TEEA0107L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 X LILINOI GRACE 35 PROJECT DIRECTOR 0 X 251,624. 0. 18,483. JOHN A.L. DEFRIES 2.5 PRESIDENT 0 X X 0. 0. 0. MARK MCGUFFIE 2.5 VICE PRESIDENT 0 X X 0. 0. 0. GEORGINE BUSCH 4 TREASURER 0 X X 0. 0. 0. SHARON L. SAKAI 3.5 SECRETARY 0 X X 0. 0. 0. Form 990 (2022) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (B) (C) Position (D) (E) (F)Average (do not check more than one(A) hours box, unless person is both an Reportable ReportableName and title Estimated amount per officer and a director/trustee) compensation from compensation from of otherweek the organization related organizations compensation from(list any (W-2/1099- (W-2/1099the organizationhours MISC/1099-NEC) MISC/1099-NEC) and relatedfor organizationsrelated organiza - tions below dotted line) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) 1b Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Total from continuation sheets to Part VII, Section A. . . . . . . . . . . . . . . . . . . . . . . . . . d Total (add lines 1b and 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation2 from the organization Yes No 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee 3on line 1a? If "Yes,"complete Schedule J for such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for 4such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual 5for services rendered to the organization? If "Yes," complete Schedule J for such person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (B) (C) Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than2 $100,000 of compensation from the organization TEEA0108L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 0 X X X 1 18,483.0.251,624. 18,483.0.251,624. 0.0.0. Form 990 (2022) Page 9 Part VIII Statement of Revenue Check if Schedule O contains a response or note to any line in this Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt business excluded from tax function revenue under sections revenue 512-514 Federated campaigns. . . . . . . . . . 1a 1a Membership dues. . . . . . . . . . . . . b 1b Fundraising events. . . . . . . . . . . . c 1c Related organizations . . . . . . . . . d 1d Government grants (contributions). . . . . e 1e All other contributions, gifts, grants, andf similar amounts not included above. . . . 1f Noncash contributions included ing 1glines 1a-1f . . . . . . . . . . . . . . . . . . . . . . h Total. Add lines 1a-1f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business Code 2a b c d e All other program service revenue. . . . f g Total. Add lines 2a-2f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment income (including dividends, interest, and3 other similar amounts). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income from investment of tax-exempt bond proceeds4 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 (i) Real (ii) Personal Gross rents . . . . . . . . 6a 6a Less: rental expensesb 6b Rental income or (loss)c 6c Net rental income or (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . d (i) Securities (ii) OtherGross amount from7a sales of assets 7aother than inventory Less: cost or other basisb 7band sales expenses Gain or (loss). . . . . . . c 7c Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Gross income from fundraising events8a (not including $ of contributions reported on line 1c). See Part IV, line 18. . . . . . . . . . . . . 8a Less: direct expenses. . . . . . b 8b Net income or (loss) from fundraising events. . . . . . . . . . c Gross income from gaming activities.9a See Part IV, line 19. . . . . . . . . . . . . 9a Less: direct expenses. . . . . . b 9b Net income or (loss) from gaming activities. . . . . . . . . . . c Gross sales of inventory, less. . . . . 10 a returns and allowances. . . . . . . . . . 10a Less: cost of goods sold. . . . b 10b Net income or (loss) from sales of inventory. . . . . . . . . . c Business Code 11a b c All other revenue. . . . . . . . . . . . . . . . . . . d e Total. Add lines 11a-11d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Total revenue. See instructions. . . . . . . . . . . . . . . . . . . . . . TEEA0109L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 3,700,701. 1,081,504. 4,782,205. 900099 21,590. 21,590. 900099 2,815. 2,815. 24,405. 16. 16. 1,663. 1,663. 4,808,289. 26,068. 0. 16. MISCELLANEOUS INCOME PROGRAM SERVICE FEES 1,663. 1,663. Form 990 (2022) Page 10 Part IX Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) (C) (D)Do not include amounts reported on lines Total expenses Management and Program service Fundraising6b, 7b, 8b, 9b, and 10b of Part VIII. general expensesexpenses expenses Grants and other assistance to domestic1 organizations and domestic governments. See Part IV, line 21. . . . . . . . . . . . . . . . . . . . . . . . Grants and other assistance to domestic2 individuals. See Part IV, line 22. . . . . . . . . . . . . Grants and other assistance to foreign3 organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 Benefits paid to or for members. . . . . . . . . . . . . 4 Compensation of current officers, directors,5 trustees, and key employees. . . . . . . . . . . . . . . . Compensation not included above to6 disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). . . . . . . . . . . . . . . . . . . . Other salaries and wages. . . . . . . . . . . . . . . . . . . 7 Pension plan accruals and contributions8 (include section 401(k) and 403(b) employer contributions) . . . . . . . . . . . . . . . . . . . . Other employee benefits . . . . . . . . . . . . . . . . . . . 9 Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Fees for services (nonemployees):11 Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a Legal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Lobbying. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Professional fundraising services. See Part IV, line 17. . . e Investment management fees. . . . . . . . . . . . . . . f g Other. (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Schedule O.). . . . . Advertising and promotion. . . . . . . . . . . . . . . . . . 12 Office expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Information technology. . . . . . . . . . . . . . . . . . . . . 14 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Occupancy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Payments of travel or entertainment18 expenses for any federal, state, or local public officials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conferences, conventions, and meetings. . . . 19 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Payments to affiliates. . . . . . . . . . . . . . . . . . . . . . 21 Depreciation, depletion, and amortization. . . . 22 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other expenses. Itemize expenses not24 covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.). . . . . . . . . . . . . . . . . . a b c d All other expenses. . . . . . . . . . . . . . . . . . . . . . . . . e 25 Total functional expenses. Add lines 1 through 24e. . . . 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720). . . . . . . . . . . . . . . . . . . BAA Form 990 (2022) TEEA0110L 09/01/22 FRIENDS OF THE FUTURE 99-0296604 X 251,624. 202,575. 32,909. 16,140. 0. 0. 0. 0. 453,454. 368,017. 57,921. 27,516. 269,071. 186,295. 38,677. 44,099. 22,723. 22,723. 1,787,381. 1,766,642. 20,739. 12,346. 10,383. 1,301. 662. 268,480. 230,398. 26,863. 11,219. 256,789. 256,320. 469. 25,109. 25,109. 397. 397. 2,575. 2,575. 20,003. 11,095. 8,700. 208. 903,574. 898,684. 4,712. 178. 93,238. 91,105. 2,133. 44,543. 39,088. 5,455. 17,400. 17,400. 17,080. 14,071. 2,129. 880. 4,445,787. 4,117,182. 227,703. 100,902. SUPPLIES DUES AND SUBSCRIPTIONS LICENSES STIPEND SCH O Form 990 (2022) Page 11 Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) Beginning of year End of year Cash ' non-interest-bearing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Savings and temporary cash investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Pledges and grants receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Accounts receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Loans and other receivables from any current or former officer, director,5 trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 5 Loans and other receivables from other disqualified persons (as defined under6 6section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . . . . . . . . . . . . . . Notes and loans receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Inventories for sale or use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Prepaid expenses and deferred charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Land, buildings, and equipment: cost or other basis.10 a Complete Part VI of Schedule D. . . . . . . . . . . . . . . . . . . . 10a Less: accumulated depreciation. . . . . . . . . . . . . . . . . . . . b 10b 10c 11Investments ' publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12Investments ' other securities. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13Investments ' program-related. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 1616 Total assets. Add lines 1 through 15 (must equal line 33). . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17 Grants payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Deferred revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 19 Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 Escrow or custodial account liability. Complete Part IV of Schedule D. . . . . . . . . . . 21 21 Loans and other payables to any current or former officer, director, trustee,22 key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . . . . . . . . . . . . . . . . . 22 Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . 23 23 Unsecured notes and loans payable to unrelated third parties. . . . . . . . . . . . . . . . . . . 24 24 Other liabilities (including federal income tax, payables to related third parties,25 and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 25 26 Total liabilities. Add lines 17 through 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33. Net assets without donor restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 27 Net assets with donor restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28 Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33. Capital stock or trust principal, or current funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 29 Paid-in or capital surplus, or land, building, or equipment fund. . . . . . . . . . . . . . . . . . 30 30 Retained earnings, endowment, accumulated income, or other funds. . . . . . . . . . . . 31 31 Total net assets or fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 32 Total liabilities and net assets/fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 33 TEEA0111L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 752,251. 1,190,956. 53,802. 162,100. 2,983. 33,367. 7,617. 234,489. 232,013. 5,054. 2,476. 3,895. 272,899. 825,602. 1,661,798. 119,329. 207,707. 9,788. 117,317. 277,787. 129,117. 602,811. X -49,225. -35,959. 745,710. 1,094,946. 696,485. 1,058,987. 825,602. 1,661,798. Form 990 (2022) Page 12 Part XI Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenue (must equal Part VIII, column (A), line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Total expenses (must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)). . . . . . . . . . . . . . . . . . 4 4 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Donated services and use of facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Other changes in net assets or fund balances (explain on Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32,10 column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Part XII Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Accounting method used to prepare the Form 990: Cash Accrual Other1 If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . 2a 2a If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . 2c If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform3a Guidance, 2 C.F.R Part 200, Subpart F?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required auditb or audits, explain why on Schedule O and describe any steps taken to undergo such audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b TEEA0112L 09/01/22BAA Form 990 (2022) FRIENDS OF THE FUTURE 99-0296604 4,808,289. 4,445,787. 362,502. 696,485. 0. 1,058,987. X X X X X X X OMB No. 1545-0047Public Charity Status and Public Support SCHEDULE A 2022 Complete if the organization is a section 501(c)(3) organization or a section(Form 990) 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Inspection Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Name of the organization Employer identification number Reason for Public Charity Status. (All organizations must complete this part.) See instructions.Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college9 or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10 An organization that normally receives (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f Provide the following information about the supported organization(s).g (v) Amount of monetary(i) Name of supported organization (vi) Amount of other (iii) Type of organization(ii) EIN (iv) Is the (described on lines 1-10 organization listed support (see instructions) support (see instructions) above (see instructions)) in your governing document? Yes No (A) (B) (C) (D) (E) Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2022 TEEA0401L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 X Schedule A (Form 990) 2022 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total beginning in) Gifts, grants, contributions, and1 membership fees received. (Do not include any "unusual grants."). . . . . . . . Tax revenues levied for the2 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . The value of services or3 facilities furnished by a governmental unit to the organization without charge. . . . 4 Total. Add lines 1 through 3. . . The portion of total5 contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f). . . 6 Public support. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . Section B. Total Support Calendar year (or fiscal year (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total beginning in) Amounts from line 4 . . . . . . . . . . 7 Gross income from interest,8 dividends, payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . Net income from unrelated9 business activities, whether or not the business is regularly carried on. . . . . . . . . . . . . . . . . . . . Other income. Do not include10 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 11 Total support. Add lines 7 through 10. . . . . . . . . . . . . . . . . . . . Gross receipts from related activities, etc. (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 13 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage for 2022 (line 6, column (f), divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 % Public support percentage from 2021 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %15 15 16a 33-1/3% support test'2022. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33-1/3% support test'2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a 10%-facts-and-circumstances test'2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . b 10%-facts-and-circumstances test'2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . . . . BAA Schedule A (Form 990) 2022 TEEA0402L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 3 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support (c) 2020Calendar year (or fiscal year beginning in) (a) 2018 (b) 2019 (d) 2021 (e) 2022 (f) Total Gifts, grants, contributions,1 and membership fees received. (Do not include any "unusual grants."). . . . . . . . . Gross receipts from admissions,2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose. . . . . . . . . . . Gross receipts from activities3 that are not an unrelated trade or business under section 513. Tax revenues levied for the4 organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . . . . The value of services or5 facilities furnished by a governmental unit to the organization without charge. . . . 6 Total. Add lines 1 through 5 . . . Amounts included on lines 1,7 a 2, and 3 received from disqualified persons. . . . . . . . . . . Amounts included on lines 2b and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. . . . . . . . . . . . . . . . . . . Add lines 7a and 7b. . . . . . . . . . . c 8 Public support. (Subtract line 7c from line 6.). . . . . . . . . . . . . . . Section B. Total Support (a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) TotalCalendar year (or fiscal year beginning in) Amounts from line 6 . . . . . . . . . . 9 Gross income from interest, dividends,10 a payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . . . . . . . . . . . Unrelated business taxableb income (less section 511 taxes) from businesses acquired after June 30, 1975. . . Add lines 10a and 10b. . . . . . . . . c Net income from unrelated business11 activities not included on line 10b, whether or not the business is regularly carried on. . . . . . . . . . . . . . . Other income. Do not include12 gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 13 Total support. (Add Iines 9, 10c, 11, and 12.). . . . . . . . . . . . . . 14 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage %Public support percentage for 2022 (line 8, column (f), divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 %Public support percentage from 2021 Schedule A, Part III, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 Section D. Computation of Investment Income Percentage %17 Investment income percentage for 2022 (line 10c, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . 17 %18 Investment income percentage from 2021 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19a 33-1/3% support tests'2022. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . b 33-1/3% support tests'2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and line 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . . . TEEA0403L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 2,747,974. 2,657,924. 2,937,025. 4,904,460. 4,782,205. 18,029,588. 68,125. 10,145. 2,754. 2,072. 24,405. 107,501. 0. 0. 0. 2,816,099. 2,668,069. 2,939,779. 4,906,532. 4,806,610. 18,137,089. 9,500. 14,500. 18,500. 26,000. 30,132. 98,632. 0. 0. 0. 0. 0. 0. 9,500. 14,500. 18,500. 26,000. 30,132. 98,632. 18,038,457. 2,816,099. 2,668,069. 2,939,779. 4,906,532. 4,806,610. 18,137,089. 109. 246. 26. 54. 16. 451. 0. 109. 246. 26. 54. 16. 451. 0. 1,821. 11,885. 7,500. 1,663. 22,869. 2,818,029. 2,680,200. 2,939,805. 4,914,086. 4,808,289. 18,160,409. 99.33 99.35 0.00 0.00 X SEE PART VI Schedule A (Form 990) 2022 Page 4 Part IV Supporting Organizations (Complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No Are all of the organization's supported organizations listed by name in the organization's governing documents?1 If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 Did the organization have any supported organization that does not have an IRS determination of status under section2 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b3a and 3c below. 3a Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andb satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use. 3c Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes" anda4 if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. 4a Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supportedb organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b Did the organization support any foreign supported organization that does not have an IRS determination underc sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer lines5a 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was a5accomplished (such as by amendment to the organizing document) . Type I or Type II only. Was any added or substituted supported organization part of a class already designated in theb organization's organizing document? b 5 c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of 6the filing organization's supported organizations? If "Yes," provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor7 (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990). 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If "Yes,"8 complete Part I of Schedule L (Form 990). 8 Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons,9a as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI. 9a Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which theb supporting organization had an interest? If "Yes," provide detail in Part VI. 9b Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from,c assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI. 9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding10 a certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line 10b below. 10a Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determineb whether the organization had excess business holdings.) 10b TEEA0404L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 5 Supporting Organizations (continued)Part IV Yes No Has the organization accepted a gift or contribution from any of the following persons?11 a A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? 11a A family member of a person described on line 11a above?b 11b c 11c A 35% controlled entity of a person described on line 11a or 11b above? If "Yes" to line 11a, 11b, or 11c, provide detail inPart VI. Section B. Type I Supporting Organizations Yes No Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one1 or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers 1during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the 2supporting organization. Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control or management of the 1supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the 1organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported2 organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 2 3 By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played 3in this regard. Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). The organization satisfied the Activities Test. Complete line 2 below.a The organization is the parent of each of its supported organizations. Complete line 3 below.b The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).c 2 Activities Test. Answer lines 2a and 2b below. Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted 2asubstantially all of its activities. b Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities 2bbut for the organization's involvement. Parent of Supported Organizations. Answer lines 3a and 3b below.3 Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofa each of the supported organizations? If "Yes" or "No," provide details in Part VI. 3a Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of itsb supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard. 3b TEEA0405L 09/09/22BAA Schedule A (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting OrganizationsPart V 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year(A) Prior YearSection A ' Adjusted Net Income (optional) 1 1 Net short-term capital gain 2 2 Recoveries of prior-year distributions 3 3 Other gross income (see instructions) 4 4 Add lines 1 through 3. 5 5 Depreciation and depletion 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for 6production of income (see instructions) 7 7 Other expenses (see instructions) 8 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) (B) Current Year(A) Prior YearSection B ' Minimum Asset Amount (optional) 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a 1a Average monthly value of securities b 1b Average monthly cash balances c Fair market value of other non-exempt-use assets 1c d 1d Total (add lines 1a, 1b, and 1c) e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 2 Acquisition indebtedness applicable to non-exempt-use assets 3 3 Subtract line 2 from line 1d. 4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, 4see instructions). 5 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 6 6 Multiply line 5 by 0.035. 7 7 Recoveries of prior-year distributions 8 8 Minimum Asset Amount (add line 7 to line 6) Current YearSection C ' Distributable Amount 1 1 Adjusted net income for prior year (from Section A, line 8, column A) 2 2 Enter 0.85 of line 1. 3 3 Minimum asset amount for prior year (from Section B, line 8, column A) 4 4 Enter greater of line 2 or line 3. 5 5 Income tax imposed in prior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency 6temporary reduction (see instructions). 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). BAA Schedule A (Form 990) 2022 TEEA0406L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Current YearSection D ' Distributions 1 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, 2in excess of income from activity 3 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 4 Amounts paid to acquire exempt-use assets 5 5 Qualified set-aside amounts (prior IRS approval required ' provide details in Part VI) 6 6 Other distributions (describe in Part VI). See instructions. 7 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details 8in Part VI). See instructions. 9 9 Distributable amount for 2022 from Section C, line 6 10 10 Line 8 amount divided by line 9 amount (i) (ii) (iii) Excess Underdistributions DistributableSection E ' Distribution Allocations (see instructions) Distributions Pre-2022 Amount for 2022 1 Distributable amount for 2022 from Section C, line 6 2 Underdistributions, if any, for years prior to 2022 (reasonable cause required ' explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2022 a From 2017. . . . . . . . . . . . . . . . b From 2018. . . . . . . . . . . . . . . . c From 2019. . . . . . . . . . . . . . . . d From 2020. . . . . . . . . . . . . . . . e From 2021. . . . . . . . . . . . . . . . f Total of lines 3a through 3e g Applied to underdistributions of prior years h Applied to 2022 distributable amount i Carryover from 2017 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. 4 Distributions for 2022 from Section D, line 7: $ a Applied to underdistributions of prior years b Applied to 2022 distributable amount Remainder. Subtract lines 4a and 4b from line 4.c 5 Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2023. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2018. . . . . . . b Excess from 2019. . . . . . . c Excess from 2020. . . . . . . d Excess from 2021. . . . . . . e Excess from 2022. . . . . . . BAA Schedule A (Form 990) 2022 TEEA0407L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 Schedule A (Form 990) 2022 Page 8 Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) BAA Schedule A (Form 990) 2022 TEEA0408L 09/09/22 FRIENDS OF THE FUTURE 99-0296604 PART III, LINE 12 - OTHER INCOME NATURE AND SOURCE 2022 2021 2020 2019 2018 OTHER INCOME $ 1,663. $ 7,500. $ 11,885. $ 1,821. TOTAL $ 1,663. $ 7,500. $ 0. $ 11,885. $ 1,821. OMB No. 1545-0047Schedule B Schedule of Contributors(Form 990) 2022Attach to Form 990 or Form 990-PF. Department of the Treasury Internal Revenue Service Go towww.irs.gov/Form990 for the latest information. Name of the organization Employer identification number Organization type (check one): Filers of: Section: Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions. Special Rules For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering "N/A" in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions $totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it must answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990). Schedule B (Form 990) (2022)BAA For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. TEEA0701L 7/22/22 FRIENDS OF THE FUTURE 99-0296604 X 3 X Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 1 7 FRIENDS OF THE FUTURE 99-0296604 X1 DANIEL & ANNA AKAKA 73-4397 PAIAHA STREET 7,500. KAILUA KONA, HI 96740 X2 EARL & DORIS BAKKEN FOUNDATION 90 SOUTH 7TH STREET, SUITE 510 30,000. MINNEAPOLIS, MN 55402 X3 GEORGINE BUSCH 73-4615 OLD GOVERNMENT ROAD 30,132. KAILUA KONA, HI 96740 X4 HAWAII COMMUNITY FOUNDATION 827 FORT STREET 55,000. HONOLULU, HI 96813 X5 KAMEHAMEHA SCHOOLS 567 SOUTH KING STREET 50,000. HONOLULU, HI 96813 X6 THE KIRK-LANDRY CHARITABLE FUND PO BOX 628298 5,000. ORLANDO, FL 32862 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 2 7 FRIENDS OF THE FUTURE 99-0296604 X7 O'NEILL FAMILY FOUNDATION, WILLIAM 425 LITERARY ROAD 125,000. CLEVELAND, OH 44113 X8 POHA FUND 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X9 WHH FOUNDATION 1080 AVONDALE ROAD 5,000. SAN MARINO, CA 91108 X10 ATHERON FAMILY FOUNDATION 827 FORT STREET MALL 41,000. HONOLULU, HI 96813 X11 BLUEPRINT FOR CHANGE PO BOX 4560 138,396. HONOLULU, HI 96813 X12 HAWAII COUNTY 25 AUPUNI STREET 141,074. HILO, HI 96720 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 3 7 FRIENDS OF THE FUTURE 99-0296604 X13 HAWAII DEPARTMENT OF EDUCATION PO BOX 2360 13,601. HONOLULU, HI 96804 X14 DEPARTMENT OF HUMAN SERVICES 1010 BISHOP STREET #206 105,854. HONOLULU, HI 96813 X15 ASTRAZENECA 1800 CONCORD PIKE 12,500. WILMINGTON, DE 19803 X16 SAMUEL N AND MARY CASTLE FOUNDATION 733 BISHOP STREET #1275 30,000. HONOLULU, HI 96813 X17 COLLABORATIVE SUPPORT SERVICES, INC 720 UNIVERSITY AVENUE #200 18,750. LOS GATOS, CA 95032 X18 COOKE FOUNDATION LIMITED 827 FORT STREET MALL 20,000. KAMUELA, HI 96813 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 4 7 FRIENDS OF THE FUTURE 99-0296604 X19 THE DORRANCE FAMILY FOUNDATION 6263 N SCOTTSDALE ROAD #330 50,000. SCOTTSDALE, AZ 85250 X20 FAMILY SUPPORT SERVICES OF WEST HI 75-127 LUNAPULE ROAD #11 10,500. KAILUA KONA, HI 96740 X21 FIRST HAWAII BANK FOUNDATION 999 BISHOP ST 15,000. HONOLULU, HI 96813 X22 FRED BALDWIN MEMORIAL FOUNDATION C BREWER BUILDING #827 5,000. HONOLULU, HI 96813 X23 GATES FAMILY FOUNDATION 1390 LAWRENCE STREET #400 5,000. DENVER, CO 80204 X24 HAWAII CHILDREN'S TRUST FUND 828 FORT STREET MALL 25,000. HONOLULU, HI 96813 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 5 7 FRIENDS OF THE FUTURE 99-0296604 X25 HAWAII DENTAL SERVICE FOUNDATION 900 FORT STREET MALL #1900 20,786. HONOLULU, HI 96813 X26 HMSA PO BOX 860 30,000. HONOLULU, HI 96808 X27 HPM BUILDING SUPPLY FOUNDATION 380 KANOELEHUA AVENUE 5,000. HILO, HI 96720 X28 HEALTH RESOURCES AND SERVICES ADMIN 330 INDEPENDENCE AVENUE, SW 30,000. WASHINGTON, DC 20201 X29 KARAKIN FOUNDATION PO BOX 2079 50,000. ABILENE, TX 79604 X30 LGA FAMILY FOUNDATION PO BOX 3170 100,000. HONOLULU, HI 96802 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 6 7 FRIENDS OF THE FUTURE 99-0296604 X31 MORTENSON FAMILY FOUNDATION 700 MEADOW LANE NORTH #615 50,000. MINNEAPOLIS, MN 55422 X32 CHARLES MOSKUS PO BOX 1532 5,000. KAPAAU, HI 96755 X33 MULTIPLIER 548 MARKET STREET, PMB81178 6,192. SAN FRANCISCO, CA 94104 X34 LESLIE TUCHMAN 3004 MACKLAND AVE NE 10,000. ALBUQUERQUE, NM 87106 X35 US DEPARTMENT OF EDUCATION PO BOX 87130 3,291,106. LINCOLN, NE 68501 X36 VANGUARD CHARITABLE PO BOX 9509 100,000. WARWICK, RI 02889 Page 2Schedule B (Form 990) (2022) Name of organization Employer identification number Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll $ Noncash (Complete Part II for noncash contributions.) TEEA0702L 07/22/22BAA Schedule B (Form 990) (2022) 7 7 FRIENDS OF THE FUTURE 99-0296604 X37 BRADFORD WILEY 1250 HIGHWAY 128 26,250. NAVARRO, CA 95463 X38 AVA WILLIAMS PO BOX 1086 5,000. KAMUELA, HI 96743 Page 3Schedule B (Form 990) (2022) Name of organization Employer identification number Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ (a) No. (b) (c) (d) from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) $ TEEA0703L 07/22/22BAA Schedule B (Form 990) (2022) 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A Schedule B (Form 990) (2022) Page 4 Name of organization Employer identification number Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.). . . . . . . . . . . . . $ Use duplicate copies of Part III if additional space is needed. (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. (b) Purpose of gift (c) Use of gift (d) Description of how gift is held from Part I (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee TEEA0704L 07/22/22 Schedule B (Form 990) (2022)BAA 1 1 FRIENDS OF THE FUTURE 99-0296604 N/A N/A OMB No. 1545-0047Supplemental Financial StatementsSCHEDULE D (Form 990) Complete if the organization answered "Yes" on Form 990, 2022 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Attach to Form 990. Open to PublicDepartment of the Treasury Go to www.irs.gov/Form990for instructions and the latest information.Internal Revenue Service Inspection Name of the organization Employer identification number Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Part I Complete if the organization answered "Yes" on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts Total number at end of year. . . . . . . . . . . . . . . . 1 Aggregate value of contributions to (during year). . . . . . . 2 Aggregate value of grants from (during year). . . . . . . . . . 3 Aggregate value at end of year . . . . . . . . . . . . . 4 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds Yes Noare the organization's property, subject to the organization's exclusive legal control? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring Yes Noimpermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply).1 Preservation of land for public use (for example, recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year Total number of conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Total acreage restricted by conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b Number of conservation easements on a certified historic structure included in (a). . . . . . . . . . . . . c 2c d Number of conservation easements included in (c) acquired after July 25, 2006 and not on a 2dhistoric structure listed in the National Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the3 tax year 4 Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations,5 Yes Noand enforcement of the conservation easements it holds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year6 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year7 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) NoYesand section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.Part III Complete if the organization answered "Yes" on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: $Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) $Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: $Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a $Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b TEEA3301L 07/06/22BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2022 FRIENDS OF THE FUTURE 99-0296604 Schedule D (Form 990) 2022 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)Part III 3 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): Public exhibition Loan or exchange programa d Scholarly research Otherb e Preservation for future generationsc 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets Yes Noto be sold to raise funds rather than to be maintained as part of the organization's collection? . . . . . . . . . . . . . . . . . . . . Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included Yes Noon Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," explain the arrangement in Part XIII and complete the following table:b Amount Beginning balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 1c Additions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 1d Distributions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e 1e Ending balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f 1f Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?. . . . . 2 a Yes No If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII. . . . . . . . . . . . . . . . . . . . . b Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.Part V (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back Beginning of year balance. . . . . . 1 a Contributions. . . . . . . . . . . . . . . . . . b c Net investment earnings, gains, and losses. . . . . . . . . . . . . . . . . . . . . Grants or scholarships . . . . . . . . . d e Other expenditures for facilities and programs. . . . . . . . . . . . . . . . . . Administrative expenses. . . . . . . . f End of year balance. . . . . . . . . . . . g Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:2 %Board designated or quasi-endowmenta %Permanent endowmentb %Term endowment c The percentages on lines 2a, 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the Yes Noorganization by: Unrelated organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) 3a(i) Related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) 3a(ii) If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 3b Describe in Part XIII the intended uses of the organization's endowment funds.4 Part VI Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (d) Book value (a) Cost or other basis (b) Cost or other (c) Accumulated (investment) basis (other) depreciation Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 a Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Leasehold improvements. . . . . . . . . . . . . . . . . . . c Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.). . . . . . . . . . . . . . . . . . . . . . . Schedule D (Form 990) 2022BAA TEEA3302L 07/06/22 FRIENDS OF THE FUTURE 99-0296604 12,790. 12,790. 0. 205,369. 202,893. 2,476. 16,330. 16,330. 0. 2,476. Schedule D (Form 990) 2022 Page 3 Part VII Investments ' Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (b) Book value(a) Description of security or category (including name of security) (c) Method of valuation: Cost or end-of-year market value (1) Financial derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Closely held equity interests. . . . . . . . . . . . . . . . . . . . . . . . . (3) Other (A) (B) (C) (D) (E) (F) (G) (H) (I) Total. (Column (b) must equal Form 990, Part X, column (B) line 12.). . . . . Investments ' Program Related.Part VIII Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (B) line 13.). . . . . Other Assets.Part IX Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (B) line 15.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Liabilities.Part X Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value1. (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Total. (Column (b) must equal Form 990, Part X, column (B) line 25.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TEEA3303L 07/06/22BAA Schedule D (Form 990) 2022 277,787. 272,899. 99-0296604FRIENDS OF THE FUTURE N/A N/A X RIGHT OF USE ASSET 269,004. SECURITY DEPOSIT 3,895. OPERATING LEASE OBLIGATION 269,870. OTHER LIABILITIES 7,917. SEE PART XIII Schedule D (Form 990) 2022 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part VIII, line 12:2 Net unrealized gains (losses) on investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a b Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b Recoveries of prior year grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 2c d Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Amounts included on Form 990, Part VIII, line 12, but not on line 1:4 Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . a 4a Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.). . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Amounts included on line 1 but not on Form 990, Part IX, line 25:2 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 2a Prior year adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 2b c Other losses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 2d e Add lines 2a through 2d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . 4a b Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Supplemental Information.Part XIII Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. BAA Schedule D (Form 990) 2022 TEEA3304L 07/06/22 FRIENDS OF THE FUTURE 99-0296604 4,808,289. 4,808,289. 4,808,289. 4,445,787. 4,445,787. 4,445,787. PART X - FASB ASC 740 FOOTNOTE AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN, INCLUDING THE ORGANIZATION’S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF Schedule D (Form 990) 2022 Page 5 Part XIII Supplemental Information (continued) TEEA3305L 07/06/22BAA Schedule D (Form 990) 2022 99-0296604FRIENDS OF THE FUTURE PART X - FASB ASC 740 FOOTNOTE (CONTINUED) THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF JUNE 30, 2023. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. OMB No. 1545-0047Compensation InformationSCHEDULE J (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2022 Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Attach to Form 990. Open to PublicDepartment of the Treasury Go to www.irs.gov/Form990 for instructions and the latest information. InspectionInternal Revenue Service Name of the organization Employer identification number Questions Regarding CompensationPart I Yes No Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part1a VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (such as maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment orb reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain. . . . . . . . . . . . . . . . 1b Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,2 trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a?. . . . . . . . . . . . . . . . . . 2 Indicate which, if any, of the following the organization used to establish the compensation of the organization's CEO/3 Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing4 organization or a related organization: Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 4a Participate in or receive payment from a supplemental nonqualified retirement plan?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 4b Participate in or receive payment from an equity-based compensation arrangement?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 4c If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation5 contingent on the revenues of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 5a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 5b If "Yes" on line 5a or 5b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation6 contingent on the net earnings of: The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 6a Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 6b If "Yes" on line 6a or 6b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed7 payments not described on lines 5 and 6? If "Yes," describe in Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject8 to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations9 section 53.4958-6(c)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2022 TEEA4101L 07/25/22 99-0296604FRIENDS OF THE FUTURE X X X X X X X X X Schedule J (Form 990) 2022 Page 2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.Note: (B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation (D) Nontaxable (F) Compensation (E) Total of benefits in column (B) columns(B)(i)-(D)(C) Retirement(A) Name and Title (i) Base (iii) Other (ii) Bonus & reported as and othercompensation reportableincentive deferred on prior deferred compensation compensation Form 990 compensation (i) 1 (ii) (i) 2 (ii) (i) 3 (ii) (i) 4 (ii) (i) 5 (ii) (i) 6 (ii) (i) 7 (ii) (i) 8 (ii) (i) 9 (ii) (i) 10 (ii) (i) 11 (ii) (i) 12 (ii) (i) 13 (ii) (i) 14 (ii) (i) 15 (ii) (i) 16 (ii) TEEA4102L 07/25/22BAA Schedule J (Form 990) 2022 99-0296604FRIENDS OF THE FUTURE LILINOI GRACE PROJECT DIRECTOR 251,624. 0. 0. 0. 0. 0. 0. 0. 18,483. 0. 270,107. 0. 0. 0. Schedule J (Form 990) 2022 Page 3 Part III Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. BAA Schedule J (Form 990) 2022 TEEA4103L 07/25/22 FRIENDS OF THE FUTURE 99-0296604 OMB No. 1545-0047Supplemental Information to Form 990 or 990-EZSCHEDULE O (Form 990) Complete to provide information for responses to specific questions on 2022 Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Go to www.irs.gov/Form990 for the latest information. Inspection Internal Revenue Service Name of the organization Employer identification number TEEA4901L 07/22/22 Schedule O (Form 990) 2022BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 99-0296604FRIENDS OF THE FUTURE FORM 990, PART III, LINE 1 - ORGANIZATION MISSION FRIENDS OF THE FUTURE’S MISSION TO FACILITATE A VISION OF LOKAHI ~ HARMONY AND BALANCE ~ AMONG THE DIVERSE PEOPLES OF HAWAI?I ~ BY ENCOURAGING EACH PERSON TO CONTRIBUTE THEIR DEEPEST VALUES, TO CREATE SHARED VISIONS AND TO CONTINUOUSLY IMPROVE OUR COMMUNITIES. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS BOARD MEMBERS ARE PROVIDED WITH AN ELECTRONIC COPY OF THE DRAFT 990 BEFORE IT IS FILED. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS DIRECTORS ARE REQUESTED TO COMPLETE AND SIGN DISCLOSURE FORMS ANNUALLY. FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT ANNUALLY, THE ORGANIZATION USES HAWAII COUNTY DATABOOK, HAWAII EMPLOYERS COUNCIL COMPENSATION SURVEYS, BUREAU OF LABOR STATISTICS REPORTS, CROSSPOINT EXECUTIVE SURVEYS AND INFORMAL GATHERING OF INFORMATION FROM COMPARABLE NON-PROFIT BUSINESSES ON HAWAII ISLAND. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES BOARD MEMBERS AND OFFICERS SERVE AS VOLUNTEERS WITH NO COMPENSATION. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE ADMINISTRATIVE OFFICES DURING BUSINESS HOURS UPON ADVANCE REQUEST. THE 990 RETURN IS ALSO UPLOADED TO THE STATE OF HAWAII ATTORNEY GENERAL’S OFFICE WEBSITE. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING MANAGEMENT AND GENERAL EXPENSE 20,739. 20,739. Schedule O (Form 990) 2022 Page 2 Name of the organization Employer identification number BAA Schedule O (Form 990) 2022 TEEA4902L 07/22/22 99-0296604FRIENDS OF THE FUTURE FORM 990, PART IX, LINE 11G (CONTINUED) OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUNDTOTAL SERVICES & GENERAL RAISING PROGRAM SERVICE EXPENSE 1,766,642. 1,766,642. TOTAL $ 1,787,381. $ 1,766,642. $ 20,739. $ 0. Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment F Operating Budgets FYE24 & 25.pdf Friends of the Future Fiscal Year July 1, 2023 to June 30, 2024 Draft Oprating Budget Aloha MAP Bond Memorial Library Restoration ECE Career Pathways Early Childhood ~ County Friends of Anuenue Playground Friends of Waimea CERT Grab n Go Hawaii Environment al Education Alliance Hawaii Island Women's Leadership Forum Hokupaa Hoʻola Hou ia Kalauao Hui Kuapa Kō Internships Learning 2 Thrive Na Haumana o Papa Auwae Na Hua Hoʻohuli i Ka Pono Neighbor- hood Place of Kona Nest for Families No Ke Ola Pono North Hawaii Domestic Violence Awareness Solar Matters Tutuʻs House Waimea Trails & Greenways Fund Development Management & General TOTAL SUPPORT & REVENUE Carryover from FYE 6/22 3,500 0 130,000 0 16,000 0 5,235 2,500 2,800 10,000 0 18,000 40,000 25,000 23,000 13,250 4,000 72,000 12,000 2,500 0 0 85,000 0 0 464,785 Administrative Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 168,984 168,984 Individual Contributions 0 0 0 0 0 0 0 0 0 0 5,000 0 0 10,000 0 5,000 1,000 0 2,500 3,000 75,000 1,000 0 20,000 372,500 Business Contributions 0 0 0 0 1,000 1,000 0 0 0 50,000 0 0 0 0 0 2,500 20,000 0 500 5,000 30,000 1,000 0 15,000 126,000 Foundations & Trusts 0 550,000 0 0 0 0 10,000 0 0 75,000 100,000 0 0 125,000 0 60,000 50,000 75,000 35,000 5,000 20,000 150,000 10,000 0 30,000 1,295,000 Government Grants/Contracts 2,763,227 200,000 0 100,000 0 0 10,000 0 5,000 0 50,000 0 0 0 0 0 475,000 30,000 100,000 5,000 0 0 0 0 0 3,738,227 Special Events 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,000 7,500 10,000 0 27,500 In-Kind 0 200,000 225,000 0 0 0 0 0 0 0 0 12,000 0 0 20,000 0 0 0 0 0 20,000 30,000 12,000 0 0 519,000 Support & Revenue 2,766,727 1,200,000 355,000 100,000 16,000 1,000 26,235 2,500 7,800 85,000 200,000 35,000 40,000 150,000 53,000 73,250 536,500 198,000 147,000 15,500 48,000 295,000 116,500 10,000 233,984 6,711,996 EXPENSES Personnel In-Kind Personnel 0 0 120,000 0 0 0 0 0 0 0 0 12,000 0 0 20,000 0 0 0 0 0 20,000 30,000 12,000 0 0 214,000 Salaries 300,000 0 0 0 0 0 0 0 0 0 100,000 0 0 60,000 0 0 315,000 90,000 0 0 0 100,000 0 43,000 85,000 1,093,000 P/R taxes & fee 64,230 0 0 0 0 0 0 0 0 0 21,410 0 0 12,846 0 0 67,442 19,000 0 0 0 21,410 0 8,700 17,179 232,216 Medical/Dental 20,000 0 0 0 0 0 0 0 0 0 24,000 0 0 24,000 0 0 36,000 0 0 0 0 30,000 0 36,000 24,000 194,000 Total Personnel 384,230 0 120,000 0 0 0 0 0 0 0 145,410 12,000 0 96,846 20,000 0 418,442 109,000 0 0 20,000 181,410 12,000 87,700 126,179 1,733,216 Operating Expenses Construction Related 0 1,100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,100,000 Bank Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,200 0 1,200 Equipment Lease 0 0 0 0 0 0 0 0 0 0 2,500 0 0 0 0 0 4,600 0 0 0 0 4,000 0 600 500 12,200 Facilities 185,000 0 0 30,000 0 0 0 0 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 216,500 Furniture & Equipment 0 0 0 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 General Excise Tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 350 0 0 350 Insurance 25,000 15,000 0 0 0 0 0 0 0 0 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 12,000 53,500 Licenses 125,000 0 5,000 0 0 0 0 0 0 0 0 0 250 0 0 750 0 0 0 0 0 0 0 0 0 131,000 Licenses (In-Kind) 0 0 75,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 75,000 Mileage 7,500 0 5,000 0 0 350 0 0 0 2,500 1,200 0 0 1,000 1,000 0 15,000 1,250 0 1,000 0 0 0 0 0 35,800 Partner Enrichment 325,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 325,000 Postage & Shipping 0 0 0 0 0 0 0 0 0 0 120 0 0 0 0 150 750 120 0 590 0 1,000 0 1,000 1,500 5,230 Printing 0 0 0 0 0 0 0 0 500 0 0 0 0 0 0 500 0 0 0 1,500 0 0 0 0 0 2,500 Professional Fees 675,000 0 20,000 0 0 0 0 2,500 0 60,000 0 0 20,000 10,000 2,000 50,000 7,500 50,000 0 5,000 20,000 0 10,000 0 10,000 942,000 Public Awareness 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 0 5,000 Rent & Utilities 0 0 0 0 0 0 1,200 0 0 0 12,000 0 0 0 0 0 40,000 0 0 0 0 75,000 0 2,500 12,000 142,700 Repairs & Maintenance 0 0 0 0 7,500 0 0 0 0 0 5,000 0 0 0 0 0 1,500 0 0 0 0 1,000 2,500 0 1,000 18,500 Staff Development 0 0 0 0 0 0 0 0 0 0 1,000 0 0 1,000 0 0 3,000 2,500 0 500 0 500 0 750 0 9,250 Stipends 0 0 95,000 0 0 0 0 0 2,000 10,000 7,500 0 10,000 12,000 0 5,000 0 2,000 2,500 0 0 0 5,000 0 0 151,000 Supplies & Materials 300,000 0 1,300 55,000 0 500 20,000 0 500 1,250 5,000 1,200 0 2,500 15,000 5,000 7,500 5,000 125,000 5,000 5,000 5,000 5,000 2,500 1,200 568,450 Supplies (In-Kind) 0 6,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,000 Telecommunications 27,500 0 0 0 0 0 0 0 0 1,000 1,200 0 0 1,000 0 0 6,000 1,500 0 0 0 4,500 0 750 1,200 44,650 Travel 125,000 0 0 5,000 0 0 0 0 500 0 1,500 12,500 0 1,000 3,000 0 3,000 2,500 0 0 0 0 0 0 0 154,000 Vehicle Fuel 0 0 0 0 0 0 1,200 0 0 0 1,200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,400 Total Operating Expenses 1,795,000 1,115,000 207,300 90,000 7,500 850 22,400 2,500 4,000 74,750 44,720 13,700 30,250 28,500 21,000 61,400 88,850 64,870 127,500 13,590 25,000 91,000 22,850 15,300 39,400 4,007,230 Total All Expenses 2,179,230 1,115,000 327,300 90,000 7,500 850 22,400 2,500 4,000 74,750 190,130 25,700 30,250 125,346 41,000 61,400 507,292 173,870 127,500 13,590 45,000 272,410 34,850 103,000 165,579 5,740,446 FOF Admin Fee 132,568 70,000 27,700 10,000 0 0 2,500 0 780 7,500 9,500 2,500 4,000 5,000 5,000 5,000 10,000 10,000 14,000 1,000 1,000 20,000 4,200 0 0 342,248 TOTAL 2,696,028 1,185,000 355,000 100,000 7,500 850 24,900 2,500 4,780 82,250 199,630 28,200 34,250 130,346 46,000 66,400 517,292 183,870 141,500 14,590 46,000 292,410 39,050 103,000 165,579 6,466,924 Excess/(Deficit) 70,699 15,000 0 0 8,500 150 1,335 0 3,020 2,750 370 6,800 5,750 19,654 7,000 6,850 19,209 14,130 5,500 910 2,000 2,590 77,450 (93,000) 68,406 245,072 250,000 Friends of the Future Fiscal Year July 1, 2024 to June 30, 2025 Draft Oprating Budget Aloha MAP Bond Memorial Library Restoration ECE Career Pathways Early Childhood ~ County Friends of Anuenue Playground Grab n Go Hokupaa Hoʻola Hou ia Kalauao Hui Kuapa Kō Internships Learning 2 Thrive Na Haumana o Papa Auwae Na Hua Hoʻohuli i Ka Pono Nest for Families No Ke Ola Pono North Hawaii Domestic Violence Awareness Solar Matters Tutuʻs House Waimea Trails & Greenways Neighbor- hood Place of Kona Fund Development Management & General TOTAL SUPPORT & REVENUE Carryover from FYE 6/22 0 0 165,000 495,000 15,000 2,500 24,500 0 7,500 40,000 95,000 20,000 13,250 80,000 25,000 2,500 0 0 85,000 4,000 0 0 1,074,250 Administrative Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300,000 300,000 Individual Contributions 0 0 0 0 0 0 10,000 5,000 0 0 10,000 0 0 0 2,500 3,000 50,000 1,000 5,000 0 20,000 106,500 Business Contributions 0 0 0 0 1,000 0 5,000 0 0 0 0 0 0 0 1,000 0 20,000 1,000 2,500 0 10,000 40,500 Foundations & Trusts 0 50,000 0 0 0 5,000 25,000 75,000 0 0 0 0 0 50,000 50,000 7,500 0 175,000 10,000 50,000 0 30,000 527,500 Government Contracts 2,297,414 106,675 0 0 0 2,500 0 7,500 0 0 0 0 0 0 14,500 5,000 0 0 0 475,000 0 0 2,908,589 Special Events 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 0 0 0 5,000 In-Kind 0 100,000 120,000 0 0 35,000 0 0 12,000 0 0 0 0 0 0 0 20,000 30,000 12,000 0 0 0 329,000 Support & Revenue 2,297,414 256,675 285,000 495,000 15,000 46,000 49,500 97,500 24,500 40,000 95,000 30,000 13,250 130,000 89,500 18,500 23,000 275,000 114,000 536,500 0 360,000 5,291,339 EXPENSES Personnel In-Kind Personnel 0 0 120,000 0 0 0 0 0 12,000 0 0 0 0 0 0 0 20,000 30,000 12,000 0 0 0 194,000 Salaries 265,000 0 0 0 0 0 0 50,000 0 0 50,000 0 0 75,000 0 0 0 100,000 0 315,000 47,500 125,000 1,027,500 P/R taxes & fee 56,635 0 0 0 0 0 0 10,705 0 0 10,705 0 0 19,000 0 0 0 21,410 0 67,442 10,170 25,263 221,329 Fringe 49,704 0 0 0 0 0 0 12,000 0 0 12,000 0 0 0 0 0 0 21,600 0 36,000 36,000 24,000 191,304 Total Personnel 371,339 0 120,000 0 0 0 0 72,705 12,000 0 72,705 0 0 94,000 0 0 20,000 173,010 12,000 418,442 93,670 174,263 1,634,133 Operating Expenses Construction Related 0 231,675 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 231,675 Bank Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 1,000 Dual Enrollment 60,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Equipment Lease 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,300 0 4,600 500 500 7,900 Evaluation 190,975 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Facilities 125,820 0 0 45,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 170,820 Furniture & Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 General Excise Tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 250 0 0 0 250 Insurance 0 0 0 0 0 0 0 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 18,000 19,500 Licenses 158,840 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 158,840 Licenses (In-Kind) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Mileage 7,400 0 0 0 0 0 500 0 0 0 500 1,000 0 2,500 0 500 0 0 0 15,000 0 0 27,400 Partner Enrichment 154,900 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 154,900 Postage & Shipping 0 0 0 0 0 0 0 0 0 0 0 0 0 200 0 140 0 345 0 750 1,000 900 3,335 Printing 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 0 0 0 0 0 1,000 Professional Fees 948,725 0 30,000 0 0 0 47,500 0 0 25,000 0 0 0 10,000 0 10,500 3,000 0 5,000 7,500 0 0 1,087,225 Public Awareness 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 1,000 Rent & Utilities 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 0 0 73,720 0 40,000 9,870 29,610 158,200 Repairs & Maintenance 0 0 0 0 10,000 0 0 2,500 0 0 0 0 0 0 0 0 0 0 2,000 1,500 500 500 17,000 Staff Development 0 0 0 0 0 0 0 1,000 0 0 750 0 0 1,000 0 500 0 0 0 3,000 750 0 7,000 Stipends 0 0 45,000 375,000 0 2,000 0 0 0 0 10,000 0 0 5,000 4,000 0 0 0 0 0 0 0 441,000 Supplies & Materials 88,725 0 1,500 25,000 0 1,200 250 2,500 500 11,000 9,045 5,000 0 2,500 75,000 2,000 0 2,000 5,000 7,500 500 750 239,970 Supplies (In-Kind) 0 0 0 0 35,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35,000 Technology 21,290 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Telecommunications 0 0 0 0 0 0 250 1,000 0 0 1,000 0 0 1,500 0 0 0 2,450 0 6,000 825 1,645 14,670 Travel 60,000 0 0 5,000 0 0 0 500 12,000 0 1,000 5,000 0 1,000 0 0 0 0 0 3,000 0 0 87,500 Vehicle Fuel 0 0 0 0 0 1,000 0 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,500 Total Operating Expenses 1,816,675 231,675 76,500 450,000 10,000 39,200 48,500 14,500 12,500 36,000 22,295 11,000 0 23,700 79,000 14,640 3,000 80,815 12,250 88,850 15,945 51,905 3,138,950 Total All Expenses 2,188,014 231,675 196,500 450,000 10,000 39,200 48,500 87,205 24,500 36,000 95,000 11,000 0 117,700 79,000 14,640 23,000 253,825 24,250 507,292 109,615 226,168 4,773,083 FOF Admin Fee 109,400 25,000 0 45,000 0 0 1,000 9,500 0 4,000 0 0 0 10,000 10,500 1,000 0 0 4,200 10,000 0 0 229,600 TOTAL 2,297,414 256,675 196,500 495,000 10,000 39,200 49,500 96,705 24,500 40,000 95,000 11,000 0 127,700 89,500 15,640 23,000 253,825 28,450 517,292 109,615 226,168 5,002,683 Excess/(Deficit) 0 0 88,500 0 5,000 6,800 0 795 0 0 0 19,000 13,250 2,300 0 2,860 0 21,175 85,550 19,209 (109,615) 133,833 288,656 0 Bid Zip RFP #4576/Friends of the Future_942352/4 Attachment G. Statement Related to Use of Federal Funds.docx Attachment G: Certification for Contracts, Grants, Loans, and Cooperative Agreements The undersigned certifies, to the best of his or her knowledge and belief, that: 1. No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. 2. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form-LLL, “Disclosure Form to Report Lobbying,” in accordance with its instructions. 3. The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. The Contractor, Friends of the Future, certifies or affirms the truthfulness and accuracy of each statement of its certification and disclosure, if any. In addition, the Contractor understands and agrees that the provisions of 31 U.S.C. Chap. 38, Administrative Remedies for False Claims and Statements, apply to this certification and disclosure, if any. Signature of Contractor’s Authorized Official Name and Title of Contractor’s Authorized Official: Susan Maddox, Executive Team Leader Date May 12, 2024 Bid Zip RFP #4576/Friends of the Future_942352/4 Early Community Readiness - PAHOA READS Proposal.pdf Organization: Friends of the Future RFP No: 4576 1 PROPOSAL APPLICATION CHECKLIST: 4. Early Community Readiness ~ Pahoa Reads Applicant: Friends of the Future RFP No.: 4576 The applicant’s proposal must contain the following components in the order shown below. Return this checklist to the purchasing agency as part of the Proposal Application. Item Reference in RFP Format/Instruc -tions Provided Required by Purchasing Agency Applicant to place “X” for items included in Proposal General: Proposal Application Checklist Section 1, RFP Attachment A X X Proposal Application Form Section 1, RFP Attachment B X X B Proposal Table of Contents Entity Description COGS Project Description Community Benefit Leveraging Partns. & Resources Mgmt. Capacity & Outcomes Budget & Financials/Statement. Section 3, RFP Section 3, RFP X X One Unredacted Electronic Copy of Proposal (PDF format) Section 1, RFP Section 1, RFP X X One Redacted Electronic Copy of Proposal (PDF format) Section 1, RFP Section 1, RFP X N/A Certifications: Federal Certifications Section 5, RFP Attachment F, App. I X X Program Specific Requirements: N/A Organization: Friends of the Future RFP No: 4576 2 PROPOSAL APPLICATION FORM Project Title: Pāhoa Comprehensive Plan Implementation. This initiative is to support the implementation of the Pāhoa Reads plan developed in collaboration with the Pāhoa Promise partnership Organization Name: Friends of the Future Contact Name: Susan Maddox Telephone: 808. 885.8336 ext 107 or 808.989.0558 Email Address: future@fofhawaii.org Project Category: EARLY CHILDHOOD INITIATIVES PROGRAM Funding Summary. Amount SLFRF Funds Requested. $ 900,000 Funds From Other Sources (if available). $0 In-kind Contribution Value (if available). $0 Total Project Cost. $900,000 ACKNOWLEDGEMENT I, the undersigned, hereby certify that the information provided in this County of Hawaiʻi Request for Proposals has been reviewed in its entirety and the affixed signature accepts responsibility on behalf of said organization to inform its members of the content herein. All terms and conditions of this County of Hawaiʻi Request for Proposals shall be a part of any contract entered into as a result of this proposal. Signature: Name (please type or print clearly): Susan Maddox Title: Executive Team Leader Date Signed: May 14, 2024 Organization: Friends of the Future RFP No: 4576 3 Proposal Application Table of Contents Proposal Applicati0n Checklist………………………………………………………………… ………………………………. 1 Proposal Application Form………………………………………………………………………………………………………. 2 Table of Contents…………………………………………………………………………………………………………………… 3 3.1. Entity Description……………………………………………………………………………………………………………. 4 a. Brief Description……………………………………………………………………………………………………………. 4 b. Name(s) of Principals Responsible for Organization……………… ……………………………………………. 4 c. Number of Jobs Entity Provides………………………………………………………………………………………. 4 d. Community Served by the Organization……………………………………………………………………………. 4 e. Certificate of Good Standing reference (See Attachment B) ………………………………………………… 4 3.2 COVID-19 Impacts…………………………………………………………………………………………………………….. 4 a. Description of Economic Harm………………………………………………………………………………… ………. 4 b. Response to Negative Impacts of COVID…………………………………………………………………………… 5 3.3. Project Description………………………………………………………………………………………………………... 5 a. Project Description……………………………………………… ………………………………………………………. 5 b. Description How Project Responds to Negative Impacts of COVID………………………………………. 6 c. Timeline……………………………………………………………………………………………………………………… 6 d. Entity’s Capacity to Carry Out Goals………………………………………………………………………………… 7 3.4. Community Benefit………………………………………………………………………………………………………. 7 a. History of Creating Community Benefit………………………………………………………………………….. 7 b. Ongoing Community Benefit…………………………………………………………………………………………. 7 c. Benefit to the County……………………………………………………………………………………………………. 8 3.5.Leveraging Partnerships and Resources…………………………………………………… ……………………… 9 a. Entity’s Track Record…………………………………………………………………………………………………… 9 b. Leveraging Additional Partnerships………………………………………………………………………………. 9 3.6.Management Capacity and Measurable Outcomes…………………………………………………………... 10 a. Entity Experience and Capacity……………………………………………………………………………………….. 10 b. Management, Implementation, Measurement and Reports………………………………………………… 10 c. Additional Staff……………………………………………………………………………………………………………. 11 d. Identifying and Tracking Beneficiaries……………………………………………………………………………. 11 3.7.Budget and Financials……………………… ……………………………………………………………………………. 12-14 Attachments A. Executive Team Leader CV B. Certificate of Good Standing C1. Project Budget: Pāhoa Reads D. Current Year Financial Statements E1-4.FYE 22and FYE 23 Audits and Form 990s F. FYE23 and FYE24 Operating Budgets G. Statement Related to Use of Federal Funds Organization: Friends of the Future RFP No: 4576 4 3.1 Entity description 3.1.a. Provide a brief description of your entity including mission, goals, and history in the County of Hawaiʻi. Founded on Hawaii Island in 1991 by Native Hawaiian business executive and community service advocate Kenneth Brown, Friends of the Future (FOF), is an ever changing collective of programs and initiatives led by community for community. FOF’s mission: Facilitating a sense of lokahi (harmony and balance) among the diverse people of Hawaiʻi, we encourage each person to contribute their deepest values to create shared visions and to continuously improve our communities. Goals: 1) increase community stability and esteem by preserving the cherished cultural anchors of Hawaiʻi Island; 2) effectively focus community resources on community identified needs by promoting dialogue that brings together community members from diverse backgrounds and interests; and 3) significantly improve the quality of life of all who live, work and play on Hawaiʻi Island. 3.1.b. Provide the name(s) of the principal(s) responsible for the entities’ organizational operations. Be sure to include their qualifications. Susan Maddox has served as Executive Team Leader for Friends of the Future since 1996. During that time FOF has provided administration, accounting, grants management, technical assistance, strategic planning and meeting facilitation services to more than 110 community-based programs and initiatives. She is responsible for all day-to-day operations, budget and finance, human resources, and community outreach. (See Attachment A for CV) 3.1.c. Describe how many employees or jobs your entity provides opportunities for. There are eight (8) full time, two (2) part time paid staff, 20 independent contractors and 60 regular volunteers across the 35 programs currently active within FOF. The proposed Pāhoa Reads project will add 1-2 paid staff members and up to 20 volunteers. 3.1.d. Describe the community served by your entity. Based in Waimea, FOF’s broad community-capacity building philosophy allows inclusion of programs around Hawaii Island. Programs serve all people of all ages, ethnicities, and socio-economic backgrounds. The Pāhoa Reads plan is designed to leverage existing support and services to strengthen the early childhood development and school success of the 1,176 children between birth and 8 years of age in the Pāhoa community, including 141 newborns and 735 children under age 5. Many of these children live in families struggling to cover the high cost of living in Hawai'i. One in three families with young children live in poverty, and one in eleven parents in Pāhoa (8.7%) report that paying for basic living expenses is a daily struggle. 3.1.e. Submit a Certificate of Good Standing from the State of Hawaiʻi DCCA, which must be dated within thirty (30) days of proposal submittal. (See Attachment B) 3.2 COVID-19 Impacts 3.2a Description of Economic Harm. Families in Hawai'i County, particularly those with young children, have faced additional hardship as a result of the coronavirus pandemic. The majority of families across the state (61%) reported that they had lost income due to the pandemic, and a quarter of residents (24%) reported having little or no confidence that they would be able to make next month’s rent. For many families, the economic effects of the pandemic continue to be felt. One in three families with young Organization: Friends of the Future RFP No: 4576 5 children (36%) in Pāhoa live in poverty, and one in eleven parents in Pāhoa (9%) report that they have difficulty covering basic living expenses almost every day. Working parents also face increased difficulty finding childcare, which has never regained pre-pandemic capacity. Quality childcare is a workforce support for parents, and a school readiness support for young children. 3.2b How The Project Responds to Negative Impacts of COVID. Pāhoa Reads responds to the negative impacts of COVID by strengthening the safety net of supports for young children and their families. Pāhoa Reads partners with parents, health care providers, social service agencies, and early care and learning providers to wrap young children in a safety net of supports, addressing COVID-related developmental deficits, working across partners to see that children are screened and referred for needed services, and assuring young children are set on a pathway to success in school and later in life. 3.3 Project Description: Pāhoa Comprehensive Plan (Pāhoa Reads) Implementation 3.3.a. Describe your project in detail and how it increases resilience, supports recovery, and/or provides relief. The Pāhoa Reads plan offers a comprehensive set of supports designed to strengthen the early childhood development and wellbeing of all young keiki in the Pāhoa Community so that they will reach school healthy, safe, and on a path to academic achievement. The Pāhoa Reads plan was developed in order to strengthen early childhood experiences for keiki in the Pāhoa community, particularly in the shadow of the coronavirus pandemic. Early childhood experiences are the foundation for brain development, school readiness, and early academic achievement.1 When there are large disparities in early childhood experiences, they can lead to gaps in school readiness, and grow larger over time to become achievement gaps in school. Differences in the number of words young children hear, for example, can translate into gaps in language development when children reach kindergarten, and become even larger gaps in reading levels in middle and high school.2 Working in partnership with the sub-recipient of the Pāhoa Promise leadership grant, Friends of the Future (FOF) proposes to oversee implementation of the Pāhoa Reads Plan. Plan oversight and implementation will include: On-the-ground staffing for the implementation of the Pāhoa Reads project and implementation of the Pāhoa Reads plan. Pāhoa Reads coordinator(s) will work to move all components of the plan forward in alignment with the plan objectives and timetable, in collaboration with the Pāhoa Continuum Leadership and County Early Childhood Resource Team (ECRT). The coordinator(s) will develop positive relationships with partners in the Pāhoa School Complex working to improve outcomes of keiki, birth to age 8. This will involve maintaining regular contact with partner agencies, and staffing four (4) groups on a monthly basis: The Pāhoa Promise core leadership team, early childhood working group, safety and health working group, and family engagement working group, and provide technical assistance and 1 Why Early Childhood Matters.N.D. NC Department of Health and Human Services. https://www.ncdhhs.gov/about/department-initiatives/early-childhood/why-ea rly-childhoodmatters#:~:text=Early%20childhood%20experiences%20from%20birth,future%20learning%2C%20behavior%20 and%20health. 2 Hart and Risley. 1995. Meaningful Differences in the Everyday Experience of Young American Children. Baltimore: Brookes Publishing. Hirsch (1996) The Effects of Weaknesses in Oral Language on Reading Comprehension Growth cited in Torgesen, J. (2004). Current issues in assessment and intervention for younger and older students. Organization: Friends of the Future RFP No: 4576 6 administrative support to the Pāhoa Promise partners and Pāhoa Leadership by providing meeting support and follow-up. Assist with purchasing and inventory of supplies for all components of the plan and monitor implementation. The Pāhoa Reads plan embraces an intentionally broad and inclusive set of strategies, including direct outreach to families, training opportunities for early childhood educators, summer fun and kindergarten readiness bridge programs for rising kindergartners, as well as efforts to leverage the connections of other key family supports, including primary care and other providers (including WIC and SNAP offices), and by making reading materials and language development activities available wherever families gather across the Pāhoa community, and to try to connect with community groups (including civic clubs, church groups, etc.) in order to raise awareness of the importance of reading, singing, and talking with young children in order to support their early childhood brain development. Additionally, the coordinator(s) will assist in scheduling training sessions, summer programs and other details of the plan, and lead efforts to identify new opportunities to implement these programs. The coordinator(s) will also serve as the point of contact for the program, facilitate communication with partners and families seeking support, manage the program budget, and help to oversee distribution of resources to partners, at the direction of Pāhoa Reads leadership and in collaboration with the ECRT, and support data collection and monitoring efforts in conjunction with Pāhoa Promise Leadership and the ECRT. 3.3.b. Describe how this proposal directly responds to the negative economic impacts of the COVID-19 pandemic consistent with ARPA guidelines (include relevant citations from the U.S. Treasury materials). Programs and services offered through Pāhoa Reads are eligible for ARPA funds as they respond to “a harm … caused or exacerbated by the public health emergency or its negative economic impacts and the program, service, or capital expenditure responds to such harm.” The negative impacts of the pandemic for families in Hawai'i County and the Pāhoa community are documented in The Hawai'i County Early Childhood Community Profile.3 Young children in Hawai'i County have faced additional hardship as a result of the coronavirus pandemic. Across Hawai'i, early care and learning enrollment remains 18% below prepandemic rates.4 Reduced exposure to early learning opportunities leads to reduced rates of kindergarten readiness (particularly for families that are low-income or are racial or ethnic minorities).5 The Pāhoa Reads initiative responds to these pandemic-related challenges by giving children a boost toward optimal early childhood development and school readiness. 3.3.c. Include a timeline for regular check-in meetings with ECRT staff. Friends of the Future will establish regular check-in meetings with ECRT staff at a frequency that facilitates both the forward progress and oversight of the project. Currently, Pāhoa Promise core team meetings are held monthly. Attending these meetings will provide a frequent, regular, and established 3 U.S. Department of the Treasury 31 CFR Part 35 Final Rule (2022 Final Rule): https://www.govinfo.gov/content/pkg/FR-202201-27/pdf/2022-00292.pdf P. 111 § 35.6 (b)(1); Hawai'i County Early Childhood Community Profile. 2023. https://www.rd.hawaiicounty.gov/data-information/r-d-reports 4 Hawai'i Child Care Capacity Dashboard. 2024. March. https://lookerstudio.google.com/reporting/6266e4b8-c275-4801-bc86aa3488baad0d/page/p_s5m4kzprwc 5 c.f.: Figure 8 in Christina Weiland, et. al.. 2021. Historic Crisis, Historic Opportunity: Using Evidence to Mitigate the Effects of the Covid-19 Crisis on Young Children and Early Care and Education Programs. Education Policy Initiative at the University of Michigan and The Urban Institute. https://edpolicy.umich.edu/sites/epi/files/2021-07/EPI-UICovid%20Synthesis%20Brief%20June%202021.pdf Organization: Friends of the Future RFP No: 4576 7 touchpoint for project reviews. The program coordinator(s) will meet with the FOF Executive Team Leader at least bi-weekly to review the work plan, progress, potential barriers and solutions to ensure the work moves forward in a timely manner. 3.3.d. Describe the experience this entity has to carry out the goals of this project. Since its founding in 1991, FOF has served as fiscal sponsor for more than 110 community-based programs and initiatives. The organization has extensive history with foundation and trust grants, as well as County, State and Federal grants and contracts. Specifically, FOF has worked with Hawaii County for more than 20 years in a variety of contracts. The financial accounting and reporting systems are well established, and annual federally required program audits are conducted. The Executive Team Leader is an experienced program director and has established relationships with many of the Pāhoa Reads partners. 3.4. Community Benefit 3.4.a. Describe your entity’s history of creating community benefits (e.g. people served, jobs created, tax revenue generated, or other measurable indicators, etc.). Across its 30+ year history and more than 110 community-based programs and initiatives, FOF has served more than 7,500 unduplicated individuals and generated more than $28M in revenue from individual and business donors, foundations and trusts, County, State and Federal contracts. Each program or initiative fills a unique community-identified need and operates independently under FOF’s fiscal sponsorship. Programs focused on youth specifically have included: Toddler P.R.E.P Group which served families from 1997-2001 after Kamehameha Traveling Pre-School ended and before Tutu & Me was established. From 2010-2015 FOF was actively engaged in a KKP Complex Area early literacy project.6 The federally funded Aloha MAP program currently serves 1,200 K-12 students providing tutoring, college and career coaching, family-focused learning excursions, and early college/dual credit programs. The state-wide Nest for Families program uses a proprietary text format to support new parents of children from birth to 18 months with a variety of on-demand resources and referrals; the project currently has 600 participants. 3.4.b. Describe how this project will provide ongoing community benefits with impactful, measurable outcomes. The Pāhoa Reads plan is designed to leverage existing support and services to strengthen the early childhood development and school success of the 1,176 children between birth and 8 years of age in the Pāhoa community, including 141 newborns and 735 children under age 5. Many of these children live in families struggling to cover the high cost of living in Hawai'i. One in three families with young children live in poverty, and one in eleven parents in Pāhoa (8.7%) report paying for basic living expenses is a daily struggle.7 The coronavirus pandemic compounded the difficulties facing young children and families. During and since the pandemic, young keiki in Pāhoa have had reduced contact with health care providers, social service agencies, and early care and learning opportunities. The majority of entering kindergarteners are behind expected benchmarks, and families have grown increasingly disconnected from public education. National data indicates that reduced exposure to early learning has become widespread since the pandemic, leading more children to reach kindergarten without the developmental foundation in place 6 Final report on the Hawai'i P-3 Evaluation. https://www.rand.org/pubs/research_reports/RR1100.html 7 Data sources: ACS estimates, US Census 2023,Pāhoa Promise Neighborhood Survey, November 2023 Organization: Friends of the Future RFP No: 4576 8 that they will need to thrive, and this is particularly true for children from families that are low-income and/ or are racial or ethnic minorities.8 The Pāhoa Reads plan offers a comprehensive set of supports designed to respond to these issues, designed to reach all children and set them on a pathway to success in school and later in life. The Pāhoa Reads initiative, working in collaboration with the Pāhoa Promise partnership, will support improvements on the following measurable outcomes: The number and percent of: ➢ Newborns, infants & toddlers in each community with a medical home; receiving their full schedule of well-child visits; and receiving developmental screenings at recommended intervals ➢ Families with a child <5 who read, sing & tell stories with their young child daily ➢ Children <5 who participate in high-quality early learning programs ➢ Entering kindergarteners reaching age-appropriate benchmarks on the KEA ➢ Young learners making successful progress in grades K-3 ➢ 3rd graders reading at grade-level 3.4.c. Describe if and how this project benefits the County. Pāhoa Reads interventions will strengthen early childhood development practices for children and families in the Pāhoa community and will establish a set of interventions that can be replicated in other communities across the Island. Today, fewer than half (47%) of parents in Pāhoa have enrolled, or intend to, enroll their young children in early learning programs. Pāhoa families have few early care and learning options, with slots available for approximately one of every four children (26.6%) younger than five, and there are few professional development opportunities available to early care and learning providers that would help them strengthen their offerings. By addressing these concerns, Pāhoa Reads interventions are designed to increase the share of new kindergarteners who reach school ready to thrive. Currently, one in five entering kindergartners [21.2%] in Pāhoa earn proficient readiness scores. The Pāhoa Promise partnership has also identified increased school attendance as a key support for student success. Both Pāhoa and Keonepoko Elementary schools currently face high rates of absenteeism (with over a third of students missing more than 15 days of school). Critically, by the end of 3rd grade, fewer than one in four students in Pāhoa are reading at grade level (22.5% at Pāhoa El and 21.7% at Keonepoko El).9 A strong, community-based, early-childhood continuum of sequenced and mutually-reinforci ng supports can help strengthen families and contribute to early childhood development. Communitybased early childhood continuums increase the likelihood young children will have a medical home and receive well-child visits; participate in high-quality early learning experiences; meet early development and school readiness benchmarks; read at grade level by the end of 3rd grade; and have fewer behavior issues or disciplinary referrals.10 By building a foundation of child development and academic 8 c.f.: Figure 8 in Christina Weiland, et. al.. 2021. Historic Crisis, Historic Opportunity: Using Evidence to Mitigate the Effects of the Covid-19 Crisis on Young Children and Early Care and Education Programs. Education Policy Initiative at the University of Michigan and The Urban Institute. https://edpolicy.umich.edu/sites/epi/files/202107/EPI-UI-Covid%20Synthesis%20Brief%20June%202021.pdf 9 Data sources: Public Health Nursing Electronic Medical Records, Pāhoa Promise Neighborhood Survey 2023, HI_DOE 2023 Kindergarten Entry Assessment and Accountability data on meeting standards. 10Outcomes data for community-based early childhood continuum efforts available at: https://promiseneighborhoods.ed.gov/pdf/Infographic_Indianola_FY12.pdf; Organization: Friends of the Future RFP No: 4576 9 achievement, these interventions will boost human capital formation, workforce readiness, and overall County economic wellbeing, 3.5. Leveraging Partnerships and Resources 3.5.a. Describe your entity’s track record of leveraging partnerships, funding and other resources. Friends of the Future has an established track record of leveraging partnerships, funding and other resources. FOF is regularly called upon by foundations, trusts and government entities to serve as fiscal sponsor for programs because it has an organizational structure that is nimble and efficient. 3.5.b. Describe how your entity will leverage additional partnerships, funding and other resources as part of a sustainable effort to continue the program beyond 2026. By design, the Pāhoa Reads plan leverages the efforts of more than 30 community partner organiza- tions to reach young children and their families. The figure on page 9 offers a broad overview of the plan. As this figure suggests, the Pāhoa Reads program model adopts a “whatever it takes strategy” to reach children from birth through early elementary school, working with health care providers, early educators, family support services, and directly with parents, with a particular focus on early childhood language and literacy development. By design, this model welcomes and aligns with new partners and program efforts, and seeks to both assess and increase the reach and efficacy of participating programs in order https://www.promisen eighborhoodsinstitute.org/sites/default/files/PNI_chula%20vista_070615_b.pdf; https://www.strivetogether.org/our-impact/case-studies/seeding-success/; https://strivetogether.org/wp-content/uploads/20 20/08/ST_spartanburg_exec_summary_final.pdf Organization: Friends of the Future RFP No: 4576 10 to develop a robust and permanent pipeline of supports assuring that all children reach their full potential and reach kindergarten ready to thrive. By sharing information on child development and student success, partners will be able to build a foundational understanding of their contribution to that story, and identify opportunities to expand their reach and efficacy. 3.6.Management Capacity & Measurable Outcomes 3.6.a. Describe your entity’s experience and capacity to manage, implement, measure and report on grant deliverable and use of funds. Friends of the Future regularly manages a portfolio between $4.0 and $5.0M in governmental and philanthropic grant funds and contracts. FOF leadership brings extensive experience with grants management, implementation, reporting, and evaluation. The administrative staff are long time employees with strong relationships with funders, and County, State and Federal entities. They have the knowledge and expertise to manage complex programs and systems. 3.6.b. Describe how your entity will manage, implement, measure and report as part of this proposal. Consistent with RFP4576 ARPA SLFRF Section 2.2 Contract Monitoring and Evaluation, Friends of the Future will submit quarterly “Project and Expenditure Reports” to the County, following the guidelines provided (pp. 19-20). The Pāhoa Reads program coordinator(s) will work closely with the ECRT and Pāhoa Promise leadership to establish and track specific measures of key grant outputs and associated outcomes. The complete set of measures to be tracked is still in development. Sample indicators include: Key Outputs Dimension to be monitored Potential Indicator Successful implementation of the Pāhoa Reads plan All SLFRF funds are encumbered by December 31, 2024 All SLFRF funds are fully expended by August 31, 2026. All quarterly “Project and Expenditure Reports” are submitted to the County, consistent with RFP guidelines Improvement of relationships and support among partners and with common clients # of aspects of the plan successfully implemented # / % of families engaged in programming # / % of children participating in all aspects of the plan Organization: Friends of the Future RFP No: 4576 11 Key Outcomes Dimension to be monitored Potential Indicator Indicators of child development and student success # / % of newborns, infants & toddlers with a medical home; receiving their full schedule of Early Childhood well-child visits; and receiving developmental screenings at recommended intervals # / % of families with a child <5 who read, sing & tell stories with their young child daily # / % of children <5 who participate in high-quality early learning programs & experiences # / % of entering kindergarteners reaching age-appropriate levels on the KEA # / % of young learners making successful progress in grades K-3 (including course achievement, behavior & attendance # / % of 3rd graders reading at grade-level 3.6.c. If requesting funding for additional staffing, describe how the addition of staffing will support regaining pre-COVID enrollment numbers and how long you estimate being able to fill the new childcare seats. Friends of the Future seeks funding for a Pāhoa Reads program coordinator(s), (to be named) (1.0 FTE). Coordinator(s) will work closely with the Pāhoa Reads team, Pāhoa Promise partnership, and ECR team to manage implementation of the Pāhoa Reads initiative, strengthen existing partnerships, track the distribution of associated resources, collect data and evidence from partners, and lead program reporting efforts. 3.6.d. Describe how your entity will identify and track eligible beneficiaries. The goal of the Pāhoa Reads plan is to reach all children from prenatal through 3rd grade in the Pāhoa Complex. We will gather information in a variety of ways to identify and reach those children. For example, we are using US Census data to build an estimate of the total number of children in each age cohort (our denominator for the set of interventions). By working with partners, we are building an understanding of the cohorts of children currently served by different programs (our numerator). The project will track: ● The number of children reached / the percentage of each age cohort reached ● Outcome measures for children exposed to the intervention / outcomes for the total population ● With the ultimate intention of achieving population level changes. Organization: Friends of the Future RFP No: 4576 12 3.7. Budget and Financials 3.7.a. Total funding request to carry out the category’s program. $900,000 over two (2) years. 3.7.b. For Category A. (Expansion of Existing Licensed Childcare Programs) Not applicable 3.7.c. Provide a brief budget narrative to accompany “Attachment C1: Line Item Budget,” summarizing major expenses and other sources of revenue including matching funds. Brief budget narrative: Budget category Narrative Cost/year Total over grant period Salaries and Benefits 1.0FTE Pāhoa Reads project coordinator(s): Lead all components of Pāhoa Reads in collaboration with the ECRT and Pāhoa Promise partnership continuum effort $100,000 $200,000 Services & Supplies 4 in-person meetings/year $15,000 $30,000 PPP member scholarships to attend ECRC conferences $25,000 $50,000 Books for Keiki (approx 20,000) and collateral $42,045 $84,090 New parent groups $30,000 $60,000 Preschool/Pre-K /kindergarten PD and cross-training $40,000 $80,000 Newborn basket supplements $7,500 $15,000 Book bags (Pre-K & kindergarten) $7,500 $15,000 Support for Pāhoa Library early childhood programming $9,500 $19,000 Summer transitions programming $30,000 $60,000 Summer 'ohana engagement $30,000 $60,000 Expanded early learning play & learn groups $50,000 $100,000 Category Total $286,545 $573,090 Contracts for Service Delivery Technical assistance, evaluation support, network development, communications, sustainability support, data collection & analysis $30,000 $60,000 Equipment Purchases Laptop computer and software $3,100 $3,100 Other expenses Travel: Pāhoa Reads partner travel to mainland conference [e.g.: $11,000 $22,000 Organization: Friends of the Future RFP No: 4576 13 Community Schools; Strive] T/A travel to HI Island Administrative Overhead (5%) $20,982 $41,810 Category Total $31,982 $63,810 Total Project Budget $900,000 3.7.d. List any funds received from other County or Federal COVID-19 aid packages (such as the Paycheck Protection Program). FOF received $198,000 in 2020 during the first phase of Paycheck Protection Program loans All but $23,000 of that loan amount was forgiven in mid-2022. The unforgiven portion was due to unanticipated staffing changes and was fully repaid in August 2022. During 2023-24, FOF received a total of $229,000 from Hawai’i County for an annual Early Childhood Symposium, Summer Pre-K Enrichment Pilot program and an Early Childhood Conference. 3.7e. Project timeline Date Project Milestones 7.1.24 Grant awards announced 7.30.24 Pāhoa Promise convener(s) hired; In-person partner mid-year convening 10.5.2024 1st book distribution; data and evaluation review; Report Due 11.15.2024 Year end in-person summit; year end data & evaluation review 12.31.24 All project funds obligated; Complete first draft of sustainability plan 1.5.2025 2025 meeting and activity timeline established; Report Due 4.5.2025 Project review; partner convening; Establish summer schedule; Report Due 7.5.2025 In-person partner convening; Review summer programming; Review project data; Plan for fall KEA; Complete second draft of sustainability plan; Project and Expenditure Report Due 10.5.2025 Book distribution; Review project activities; Report Due 11.15.2025 Year end in-person summit; year end data & evaluation review 1.5.2026 2026 meeting and activity timeline established; Report Due 4.5.2026 Project review; partner convening; Establish summer schedule; Report Due Organization: Friends of the Future RFP No: 4576 14 7.5.2026 In-person partner convening; Review summer programming; Review project data; Plan for fall KEA; Project and Expenditure Report Due 8.31.26 All funds expended and all work completed How will Friends of the Future be able to expend all funds and complete any required work? In collaboration with the Pāhoa Promise, Pāhoa Reads, and ECRT, Friends of the Future will move immediately to identify and secure agreements with service providers that have the capacity to assume specific sub-components of the Pāhoa Reads plan. We intend to leverage the combined expertise of these partners in order to move rapidly to establish project timelines, resource requirements, and deliverables in order to meet all grant timetables for expenditures and work completion. 3.7f. Attached financial documents See Attachments D, E1-2 and F Bid Zip RFP #4576/YWCA Hawaii Island_363770/TabulationByVendor_RFP#4576_orgId_363770.pdf County of Hawaii Tabulation Report RFP #4576 - Early Childcare Initiatives Program Vendor: YWCA Hawaii Island Page of 1 1 General Comments: General Attachments: application YWCA Final.pdf application YWCA Redacted 4576.pdf Bid Zip RFP #4576/YWCA Hawaii Island_363770/application YWCA Final.pdf Table of Contents 3.1 Entity Description .................................................................................................................. 3 3.2 Project Description ................................................................................................................. 4 3.3 Response to Negative Impacts of COVID 19 ..................................... ........................................ 5 Timeline ...................................................................................................................................... 5 Community Served: ..................................................................................................................... 5 Expansion of Existing Licensed Childcare Programs ...................................................................... 6 Physical Renovations ............................................................................................... ................. 6 Plan Design and Implementation............................................................................................... 6 Budget and Justiﬁcation ........................... ................................................................................. 6 3.4 Community Beneﬁt .............................................................................................. ................... 7 3.5 Leveraging Partnerships .......................................................................................................... 9 3.6 Management Capacity and Measurable Outcomes ................................................................ 10 3.7 Budget and Financials ................................................................................ .......................... 13 Proﬁt and Loss Statements last two years. ............................................................................... 15 Balance Sheets last two years ................................................................................................. 20 990’s last two years ............................................................................ ................................... .23 Current and prior year approved budgets ................................................................................. 97 Most recent audits. ............................................................................................................... 103 5.0 Attachments .................................................................. .................................................... 168 Attachment 1: Resume of Kathleen McGilvray, Chief Executive Officer ................................... 168 Attachment 2: Certiﬁcate of Good Standing from the State of Hawaii DCCA ............................ 170 Attachment 3: Timelines .............................................................................................. ......... 172 Attachment 4: Schematic of Mobile Classroom and ADA Mobile Bathroom ............................. 176 Attachment A: Proposal Application Checklist ...................................... ................................. 179 Attachment B: Proposal Application Form ............................................................................. 181 Attachment D: Line Item Budget ............................................................................................ 183 Attachment F: Appendix I ..................................................................... ................................. 185 3.1 Entity Description YWCA Mission: The YWCA of Hawaii Island is dedicated to eliminating racism, empowering women, and promoting peace, justice, freedom, and dignity for all. The YWCA of Hawai'i Island (YWCA), which is part of the national organization consisting of 300 YWCA Associations with 2.6 million members, ﬁrst organized in Hilo in 1919, was established as a 501(c)(3) non-proﬁt organization in 1965 and has been a partner agency of the Hawai'i Island United Way (HIUW) since 1979. Led by Chief Executive Officer, Kathleen McGilvray, for the past 11 years, Ms. McGilvray will be the point of contact and contract manager for this project. The YWCA offers multiple programs to support the Hawaii Island community. Employing over 50 full-time and part-time staff, the YWCA provides services to the entire Big Island. The YWCA offers a Developmental Preschool which serves East Hawaii, the Sexual Assault Support Services Program and the Sex Assault Nurse Examiner Program which serves the entire Hawaii Island and the Healthy Families Program which serves East Hawaii. With the base location at 145 Ululani since the 1920’s and a Kailua-Kona presence since the 1980’s, the YWCA has a rich history of serving our island community. The Developmental Preschool (Preschool), providing childcare services since the mid-1960’s, is nationally accredited (National Association for Education of Young Children) and licensed to provide services to 115 children between the ages of 2 and 5. With pandemic conditions, the preschool was able to continue to provide childcare after a brief closure and also began to provide trauma informed care training to staff through Promising Minds, a Hawaii Community Foundation initiative. Through this initiative, the preschool provided counseling services to children and parents experiencing stressors associated with the Impact of COVID as well as normal day-to-day stressors. The preschool campus is located at our base location and has provided childcare for over 60 years to our East Hawaii families. The preschool is open 50 weeks a year and provides free breakfast, lunch, and snacks in addition to a safe and nurturing learning environment. All our programs collaborate with community agencies in partnership to support our work and refer out to specialized services when needed. With a 100+ year history, the YWCA continues to work in the community to provide services to all ages and stages of life. For this application, the YWCA is requesting ﬁnancial support for the preschool to expand our capacity by a minimum of 36 children taking our licensing from 115 to 151 children with the addition of modular buildings on the campus. The YWCA currently has a wait list of several hundred families seeking childcare services. The Preschool employs 7 FTE teachers, 9 FTE aids, a 0.5 FTE therapist, 1 .0 FTE Program Director and 0.5 FTE clerical support. With the addition of 36 children, it is anticipated that there will be a minimum of 5 FTE teachers, and 5-6 FTE aids to support the expansion. Other services (cleaning, lawn, food prep) are contracted out to local providers that also support the operations of the Preschool, further supporting local businesses in the community. 3.2 Project Description The YWCA is currently in a capital campaign to build a new preschool on the campus at Ululani Street. The initial proposal was to build a school that would support 115 children in the school. However, as the project has continued to develop, the need for more slots and staffing has been identiﬁed to support the needs of our community. The YWCA has been in contact with HPM regarding modular spaces that are turnkey ready at delivery. The addition of a 24’x60’ modular classroom and associated restrooms by the end of 2026 is feasible and would increase our capacity by a minimum of 36 slots (two-year-olds) and a maximum of 40 slots (three- to ﬁve-yearolds). Based on the National Association of Early Childhood Education, the space in one module would house 36 two-year-olds (six classes), or 40 three-year-olds (ﬁve classes) or 40 four- or ﬁveyear-olds (four classes) or a combination thereof. Slots are determined by space required for each child (35 square feet of unencumbered space) and NAEYC ratio requirements of one teacher per six students for two-year-olds, one teacher per eight students for three-year-olds, and one teacher per ten students for four- and ﬁve-year-olds. Preference for the type of classroom would be based on the waitlist and available staffing. NAEYC standards are more stringent than Department of Human Services licensing requirements. The YWCA would seek licensing approval and then NAEYC approval for the additional slots and expanded program. The YWCA preschool resides on property owned by the YWCA. The property has a large two-story building in which the ﬁrst ﬂoor is dedicated to our toddlers and three-year-olds, the second ﬂoor in partial use for late born ﬁve-year-olds. The Cottage area houses four- and ﬁve-year-olds. The property also has a defunct pool area that houses a large and small ground pool, along with a lanai area and restrooms/showers. The Cottage area and the pool area are slated for demolition and excavation to prepare the site for a new preschool. The YWCA has already raised 2.79 million to support the building of a new preschool and has done preliminary work to begin demolition of the pool area and the current Cottage. The YWCA will move the current Cottage students to the 2nd ﬂoor of the main building and continue with preschool activities during the demolition and excavation and preparation of a foundation for the new preschool. It is anticipated that the demolition can commence as early as fall 2024. Once demolition of the buildings and excavation of the grounds has been completed, the preparation for the foundation and infrastructure for the building will commence. While demolition and foundational infrastructure is in process, HPM will be fabricating the modular school room and restroom module according to speciﬁcations and preparing both modules to be transported and installed. The YWCA anticipates that the module can be installed in late fall 2025 and pending licensing, accreditation, and staffing, can offer new slots to families beginning January 2026. The YWCA is committed to recruiting and providing staffing, purchasing the appropriate classroom materials and supplies, compliance to licensing and accreditation standards and promoting the expansion of slots through additional grant applications, fund raising and other capital campaign activities. See Attachment 1: Resume of Chief Executive See Attachment 2: Current Certiﬁcate of Good Standing 3.3 Response to Negative Impacts of COVID 19 Childcare capacity plays a crucial role in supporting recovery efforts and providing relief for families impacted by the COVID-19 pandemic. By expanding childcare services, several key beneﬁts can be realized that contribute to increased resiliency and aid in the overall recovery process. Economic Recovery: One of the primary ways in which increasing childcare capacity can support recovery is through its impact on the economy. Access to reliable childcare allows parents, especially mothers, to return to work or increase their working hours. This, in turn, boosts workforce participation rates and productivity, leading to economic growth. Support for Essential Workers: During the pandemic, essential workers such as healthcare professionals, ﬁrst responders, and other critical staff faced signiﬁcant challenges in balancing work responsibilities with childcare needs. By expanding childcare capacity, these essential workers can have peace of mind knowing that their children are well cared for while they perform their vital roles. This support is crucial for maintaining essential services during times of crisis. Mental Health and Well-being: The stress and uncertainty brought about by the pandemic have taken a toll on the mental health of many individuals, including parents struggling to juggle work and caregiving responsibilities. Increased access to quality childcare services can alleviate some of this burden by providing parents with much-needed support and respite. This, in turn, can improve parental mental health and well-being, contributing to overall family resilience. Educational Development: Quality early childhood education is essential for children’s cognitive development and school readiness. By expanding childcare capacity, more children can beneﬁt from structured learning environments that promote socialization, emotional growth, and academic skills development. Investing in early childhood education through increased childcare availability sets a strong foundation for future academic success and lifelong resilience. Social Equity: Access to affordable and high-quality childcare is essential for promoting social equity and reducing disparities among families. Low-income households are disproportionately affected by limited childcare options, which can hinder parents’ ability to work or pursue educational opportunities. Increasing childcare capacity ensures that all families have equal access to supportive services that enable them to thrive despite challenging circumstances. Timeline: All activities can be accomplished within the timeline of the grant period. Please see the attachment entitled Attachment 3: Timeline for detailed tasks and estimated times of completion. Community Served: The YWCA preschool serves East Hawaii families. No preference is given regarding economic status or protected classes. The YWCA works with families to apply for ﬁnancial assistance through various government entities and through scholarships. Students arrive from all over East Hawaii, as far north as Laupahoehoe and as far south as Ka’u and lower Puna. Expansion of Existing Licensed Childcare Programs Physical Renovations. Please see Attachment 4 that includes a schematic of the 24’x60’ classroom and the 12’x20’ ADA bathroom. The modules will be turnkey ready once installed on the YWCA property. Using the childcare allotment of 35 square feet per child, the 1442 square foot classroom can provide up to 36 – 40 additional slots for children (depending upon ages). Mobile petitions will be used to make individual classrooms. There will be limited encumbered space to keep within the 35 square feet per child requirement. The number of slots will be based on the current waitlist needs and staff availability. During the entire grant period and beyond, the YWCA will be in contact with DHS and NAEYC to make sure that the plans and processes are in compliance with licensing and accreditation requirements. Plan Design and Implementation The YWCA is already in a capital campaign to build a new preschool. Architects have presented a concept design and modiﬁcations to the plan are in process as further needs are determined. The YWCA has secured and encumbered funding to do an environmental assessment and other permitting requirements. We are currently in the demolition planning phase and will be to bid on demolition in fall of 2024, EA and entitlements will be complete and we will begin design work in fall of 2024, reading the site for the modules in early 2025. In talks with HPM, who would be the supplier of the modules, they are able to commit to delivery of completed modules in the grant period. The Timeline attachment shows the plans for implementation, the general tasks, and the timeline for completion. The YWCA, in their progress reports and meetings with ECRT staff, will provide the County of Hawaii with progress, issues, concerns, and delays up to date. Budget and Justiﬁcation Please see the Budget and Financial Section and Attachment D entitled Budget and Justiﬁcation. The budget for this proposal consists of the purchase of a classroom module, a restroom module and support in getting the infrastructure (water, sewer and electrical) ready for the installation of the modules. The YWCA is committed to paying for other fees associated with the project and further addition of modular classrooms and restrooms as part of their capital campaign. Furthermore, the YWCA is committed to outﬁtting the classrooms with age-appropriate furniture and supplies, recruitment, hiring and training of staff, the development of playground areas, and other general costs that will go towards the expansion. 3.4 Community Beneﬁt Since 1919, the YWCA of Hawaii Island has been a nexus for people of Hawaii Island to thrive, especially women and girls who may have had limited opportunities. Originally the programs included housing, wellness activities and training with an emphasis on the unique needs for women, although programs and services are provided to all. The programs have evolved and changed over generations and continue to meet new needs as times change and community needs grow. The YWCA preschool has nurtured generations of children with 50 weeks of instruction and full days to support working families. The YWCA Preschool is licensed by the State of Hawaii and has been accredited by NAEYC for over 18 years. The program’s creative curriculum by Teaching Strategies, is focused on the educational objectives for the whole child; social - emotional, motor skills, cognitive development, and academic rigor. The preschool expanded services to include the family with mental health services for parents and children as well as ﬁnancial literacy and reading nights for the whole family. Gardening and incorporation of fresh foods into our nutrition program is an important part of our focus on health and wellness. We provide each child with a USDA approved nutritious breakfast, lunch, and snack daily. We provide full day instruction to 2-5-year-olds and are one of the few programs which will support children prior to potty training. Because of our longevity in the community, we are on our 2nd or 3rd generation of preschoolers, our graduates have returned to us as parents, grandparents, staff, and board members. The preschool program supports working families. This is our mission in action, supporting families and creating a nurturing safe environment to instill the love of education for children and caring for them while their parents work or go to school to create a better life. We see preschool as a critical workforce infrastructure necessity. In this way we have been helping to support change and the betterment of our community for over 100 years. Our mission is to eliminate racism and empower women, we serve the entire family in every program because our entire community needs to thrive for true progress. The preschool focuses on serving all students and goes to great effort to support families that have short term emergencies so that preschool continues even if the family has a job interruption. This kind of consistency for children is incredibly important as family’s weather challenging times. Our island has had several traumatic events in the last few years which has added to economic and housing insecurity. Hurricane Lane, housing displacement due to lava inundation, COVID19, in addition to interpersonal family situations have created uncertainty for many children. We provide daily consistency for those children and families. Due to the incredible challenges our children have seen, we have applied a trauma informed lens to our preschool and have embedded mental health supports in the preschool for children and families. Preschool education provides ongoing community beneﬁts with measurable outcomes in various ways: Preschool education plays a crucial role in enhancing children’s cognitive development. It provides a structured environment where children can engage in activities that promote critical thinking, problem-solving skills, and language development. Research has shown that children who attend preschool are more likely to perform better academically later in life. Children develop social skills by learning how to interact with their peers, share, take turns, and communicate effectively. These social skills are essential for building relationships and functioning well within a community. Preschool helps children develop emotional intelligence by teaching them how to identify and manage their emotions. This early exposure to emotional literacy can have long-term positive effects on mental health and well-being. Attending preschool prepares children for the formal school setting by introducing them to routines, structure, and basic academic concepts. This smooth transition to kindergarten sets the stage for future academic success. Our preschool involves parents in their child’s learning journey through activities, workshops, and communication. This engagement strengthens the bond between parents and children and creates a supportive community around early childhood education. The impact to the community and to the County of Hawaii includes: Reduced Crime Rates: Studies have shown that communities with higher rates of preschool attendance experience lower crime rates in the long run. Early childhood education equips children with essential skills that can steer them away from delinquent behavior later in life. Economic Growth: Investing in preschool education leads to long-term economic beneﬁts for communities. Children who receive quality early education are more likely to secure stable employment and contribute positively to the economy as adults. Healthier Communities: Preschool education promotes healthy habits and lifestyles from an early age, leading to reduced healthcare costs associated with preventable diseases later in life. Healthy children grow up to be healthy adults who can actively participate in community life. The impact of preschool education on communities can be measured through various indicators: Academic Achievement: Longitudinal studies have demonstrated that children who attended preschool perform better academically throughout their school years compared to those who did not have access to early education. Graduation Rates: Communities with higher rates of preschool attendance often see improved high school graduation rates, indicating the long-term beneﬁts of investing in early childhood education. Employment Rates: Individuals who received quality preschool education are more likely to secure gainful employment as adults, contributing positively to the workforce and overall economic stability of the community. 3.5 Leveraging Partnerships In the 100+ years of YWCA’s existence, the organization has had a Board of Directors consisting of community members to govern the organization. The Board of Directors used their experience, wisdom, and their own community contacts to support the YWCA. The YWCA has also had advisory boards for different programs throughout the YWCA’s history. Working very similarly to the Board of Directors, but without governing authority, the advisory teams helped the YWCA to develop their best practices for the program and address the current needs of the community. Many of the advisors were past participants. The YWCA has community partners in government, both state and local, funders that provide federal funds, state funds, county funds, foundational funds in addition to fee for service funds, donations, and fundraising efforts. The current partners include the Office of the Prosecuting Attorney, Hawaii Police Department, other Preschool Directors, Hawaii Community Foundation, and civic clubs like Rotary, just to name a few. These partners all support YWCA efforts and serve in a variety of ways. The YWCA programs vary from a single government contract to a multiple contract program to a fee for service program. All programs are supported by additional grant monies, donations, and fundraising activities. In this project, the YWCA has partnered with architects Flemming and Associates and a team of local construction experts for professional support, design entitlements, permitting and demolition. The YWCA has also partnered with Netzel, Grisby, to support in capital campaign efforts. Construction partners will be obtained through competitive bid process and overseen by our campaign committee and board of Directors, speciﬁcally our facilities committee, providing governance, which include business and government leaders with construction and facilities expertise. Additionally, our campaign leaders are Toby Taniguchi, Jennifer Zelko-Schleuter, Ashley Kierkiewicz, Ross Wilson, Sue Lee Loy, Linda Clifford, Cary Boeddeker and Sandy Tokuuke, led by Chair, Tim Richards. The efforts to make the new preschool become a reality are based on the efforts of several entities bringing their expertise to the table. Expanding the slots for the preschool is a phase of a total project of having a new preschool. After one classroom is set up, the YWCA will continue to campaign to set up additional classrooms to maintain 150 child slots in our educational program. New partnerships and funders will be sought through campaign activities, grant writing and fundraisers. The preschool itself will operate on a fee for service schedule, augmenting additional dollars through contracts with the USDA, partnerships with Open Doors, Puahi Keiki Scholars, and other scholarship programs and through grant writing and fundraising activities. Annual budgets are developed, presented to the Board of Directors, and once accepted, monitored throughout the year. Adjustments to the budget are made based on real time revenue and expenditures with corrective actions taken when there is a determination of a deﬁcit or potential for future deﬁcits. 3.6 Management Capacity and Measurable Outcomes The YWCA of Hawaii Island has the skills, abilities, and knowledge to carry out the work in this request. We have over a century of service in Hawaii Island and are seeking funding to continue to support the preschool in the upcoming year as we work to strategize how to keep our costs manageable without excessive ﬁnancial distress to our families. We have a committed Board, experienced and excellent leadership, extensive experience in performing work, superior staff and we have rich, multigenerational relationships. The preschool has been in existence for over 60 years serving our community. It was one of the ﬁrst preschools, other than Kamehameha Schools, to become NAEYC accredited. The preschool has staff that have worked at the preschool long enough that they are now teaching the 2nd generation of former students. The YWCA has several repeat contracts and funders that demonstrate the capability to manage funds. For this grant, activity reports will include the information required in the RFP and outcomes will be based on the successful completion of each task located in the Attachment entitled Timeline. The YWCA will maintain a project ﬁle that can be reviewed at any time during the grant period to demonstrate activities and accomplishments. Fiscal Responsibilities a. County of Hawaii Requests for reimbursement submissions: YWCA of Hawaii Island will provide County required documentation both for work completed invoices and project status tracking on a quarterly basis, as noted in the RFP document. We follow generally accepted accounting principles and are subject to yearly 3rd party audits including a federal single ﬁle audit when federal funds are at or over the threshold. Taketa Iwata and Hara are our auditors and audits are available upon request. b. Project and Expenditure Tracking: The YWCA utilizes a commercial accounting software, Intacct, which is an approved cloudbased accounting software. The software provides the capability to assign a unique identifying number to a grant and all expenditures associated with that grant are coded according to the YWCA universal accounting codes and speciﬁc funder code. The Assignment of the codes are done by the Program/Project Manager and reviewed by a second person, another Program Director. The review is for completeness, reasonableness, and accuracy. The invoice/expense is forwarded to the ﬁnance department for entry into the Intacct accounting system. If there is an anomaly noted by the Finance Department, the invoice is returned to the originator with the anomaly noted. Changes in coding cannot occur without approval from the Program/Project Director. Expenditure reports are generated on an as needed basis internally and quarterly to the funder for this project. The report will be reviewed by the Finance Director for accuracy, reasonableness, and completeness. The report is routed to the Program/Project Director for review before sending to the funder. The CEO will work with the Finance Department to monitor project and expenditure tracking. The CEO and Finance Director will meet regularly to discuss progress, issues, and corrective actions, if required. Any changes made in the accounting system will be done with the approval of the CEO in writing. The YWCA has a manual on Financial Policies and Procedures, including accounting practices, and can be made available upon request. c. Retention of records: All invoices, payment receipts, and tracking of project-related work conducted will be kept on ﬁle for evaluation. 3.7 Budget and Financials a. N/A b. Total Grant Amount $367,200 c. Budget narrative: The grant amount requested is for the purchase of a 24’x60’ modular classroom, 12’x20’ mobile ADA bathroom, accessible ramps, installation costs, permits and delivery costs. YWCA is committed to doing all preliminary work: groundwork, permits, infrastructure and foundations. Funds will be used for the modulars, ramps installation, permit fees paid to vendor and delivery costs. d. Funds received from Federal COVID-19 aid packages are: 1. Paycheck Protection Program 1 and 2 totaled $647,922.50 and was received in April 2020 and March 2021. The funds were used to pay for staff salaries and beneﬁts during COVID19. The PPP allowed us to retain all our staff when childcare was needed for our essential workers. 2. ARPA Childcare Stabilization Funds totaled $579,137.95. The funding received in 20212023 was used to pay for staff retention salaries, beneﬁts, and mental health and wellness support for Preschool Staff only. e. See timeline for our plan to obligate by 12/31/2024 and expend all funds by 8/31/2026. Entitlements and permits are in process already and the YWCA can exceed the dates set forth in the RFP. Attachment 3: Timelines Timeline Year 1 Year 1 July 1, 2024-June 30, 2025 Item J A S O N D J F M A M J Contract Signed Quarterly Narrative Reports Quarterly Fiscal Reports Quarterly ECRT Meetings and as needed x Modular Specs reviewed by architects and ﬁnalized Permits applied for Modular orders submitted to HPM, Funds Encumbered Demolition process planned DHS site visit arranged Cottage classes moved to big building Demolition begins Demolition and Excavation completed Foundation and infrastructure plans developed Foundation and infrastructure plans implemented Timeline Year 2 Year 2: July 1, 2025 to June 30, 2026 Item J A S O N D J F M A M J Foundation and infrastructure plans implemented Quarterly Narrative Reports Quarterly Fiscal Reports Quarterly ECRT Meetings and as needed x YWCA continues to recruit appropriate staffing, hiring, and providing necessary training. Foundation and infrastructure process completed. Modular buildings are brought to site and installed. Modular buildings ready for classroom preparation. Classroom furniture and supplies needs are determined. Classroom furniture and supplies ordered and put in place. Preschool policies and procedures updated to reﬂect new site and classrooms. DHS site visit planned for licensing. NAEYC accreditation application made for expansion. Classrooms and restrooms are ready for use. Parents contacted on waitlist. Item J A S O N D J F M A M J YWCA advertises addition of slots. YWCA accepts students. New classrooms are in use. Timeline Year 3 Year 3: July 1, 2026 to December 31, 2026 Item J A S O N D J Foundation and infrastructure plans implemented Quarterly Narrative Reports Quarterly Fiscal Reports Quarterly ECRT Meetings and as needed x Final Reports Generated YWCA continues to recruit appropriate staffing, hiring, and providing necessary training. YWCA advertises addition of slots. YWCA accepts students. New classrooms are in use. Bid Zip RFP #4576/YWCA Hawaii Island_363770/application YWCA Redacted 4576.pdf RFP 4576 County of Hawai`i State and Local Fiscal Recovery Funds Early Childhood Initiates Program Submitted May 17, 2024 REDACTED Table of Contents 3.1 Entity Description .................................................................................................................. 3 3.2 Project Description ......................................................... ........................................................ 4 3.3 Response to Negative Impacts of COVID 19 ............................................................................. 5 Timeline ...................................................................................................................................... 5 Community Served: ................................ ..................................................................................... 5 Expansion of Existing Licensed Childcare Programs ............................................................. ......... 6 Physical Renovations ................................................................................................................ 6 Plan Design and Implementation..................... .......................................................................... 6 Budget and Justiﬁcation .................................................................................................. .......... 6 3.4 Community Beneﬁt ................................................................................................................. 7 3.5 Leveraging Partnerships ..................... ..................................................................................... 9 3.6 Management Capacity and Measurable Outcomes ............................................................... . 10 3.7 Budget and Financials .......................................................................................................... 12 Proﬁt and Loss Statements last two years. ............................................................................... 13 Balance Sheets last two years ..................................................................................... ............ 14 990’s last two years ................................................................................................................ 15 Current and prior year approved budgets ................................................................................. 16 Most recent audits. ..................................................................................... ............................ 17 5.0 Attachments ........................................................................................................................ 18 Attachment 1: Resume of Kathleen McGilvray, Chief Executive Officer ..................................... 18 Attachment 2: Certiﬁcate of Good Standing from the State of Hawaii DCCA ............................ .. 19 Attachment 3: Timelines ......................................................................................................... 20 Attachment 4: Schematic of Mobile Classroom and ADA Mobile Bathroom ............................... 24 Attachment A: Proposal Application Checklist ......................................................................... 25 Attachment B: Proposal Application Form ............................................................................... 26 Attachment D: Line Item Budget ............................................ .................................................. 27 Attachment F: Appendix I ........................................................................................................ 28 3.1 Entity Description YWCA Mission: The YWCA of Hawaii Island is dedicated to eliminating racism, empowering women, and promoting peace, justice, freedom, and dignity for all. The YWCA of Hawai'i Island (YWCA), which is part of the national organization consisting of 300 YWCA Associations with 2.6 million members, ﬁrst organized in Hilo in 1919, was established as a 501(c)(3) non-proﬁt organization in 1965 and has been a partner agency of the Hawai'i Island United Way (HIUW) since 1979. Led by Chief Executive Officer, Kathleen McGilvray, for the past 11 years, Ms. McGilvray will be the point of contact and contract manager for this project. The YWCA offers multiple programs to support the Hawaii Island community. Employing over 50 full-time and part-time staff, the YWCA provides services to the entire Big Island. The YWCA offers a Developmental Preschool which serves East Hawaii, the Sexual Assault Support Services Program and the Sex Assault Nurse Examiner Program which serves the entire Hawaii Island and the Healthy Families Program which serves East Hawaii. With the base location at 145 Ululani since the 1920’s and a Kailua-Kona presence since the 1980’s, the YWCA has a rich history of serving our island community. The Developmental Preschool (Preschool), providing childcare services since the mid-1960’s, is nationally accredited (National Association for Education of Young Children) and licensed to provide services to 115 children between the ages of 2 and 5. With pandemic conditions, the preschool was able to continue to provide childcare after a brief closure and also began to provide trauma informed care training to staff through Promising Minds, a Hawaii Community Foundation initiative. Through this initiative, the preschool provided counseling services to children and parents experiencing stressors associated with the Impact of COVID as well as normal day-to-day stressors. The preschool campus is located at our base location and has provided childcare for over 60 years to our East Hawaii families. The preschool is open 50 weeks a year and provides free breakfast, lunch, and snacks in addition to a safe and nurturing learning environment. All our programs collaborate with community agencies in partnership to support our work and refer out to specialized services when needed. With a 100+ year history, the YWCA continues to work in the community to provide services to all ages and stages of life. For this application, the YWCA is requesting ﬁnancial support for the preschool to expand our capacity by a minimum of 36 children taking our licensing from 115 to 151 children with the addition of modular buildings on the campus. The YWCA currently has a wait list of several hundred families seeking childcare services. The Preschool employs 7 FTE teachers, 9 FTE aids, a 0.5 FTE therapist, 1 .0 FTE Program Director and 0.5 FTE clerical support. With the addition of 36 children, it is anticipated that there will be a minimum of 5 FTE teachers, and 5-6 FTE aids to support the expansion. Other services (cleaning, lawn, food prep) are contracted out to local providers that also support the operations of the Preschool, further supporting local businesses in the community. 3.2 Project Description The YWCA is currently in a capital campaign to build a new preschool on the campus at Ululani Street. The initial proposal was to build a school that would support 115 children in the school. However, as the project has continued to develop, the need for more slots and staffing has been identiﬁed to support the needs of our community. The YWCA has been in contact with HPM regarding modular spaces that are turnkey ready at delivery. The addition of a 24’x60’ modular classroom and associated restrooms by the end of 2026 is feasible and would increase our capacity by a minimum of 36 slots (two-year-olds) and a maximum of 40 slots (three- to ﬁve-yearolds). Based on the National Association of Early Childhood Education, the space in one module would house 36 two-year-olds (six classes), or 40 three-year-olds (ﬁve classes) or 40 four- or ﬁveyear-olds (four classes) or a combination thereof. Slots are determined by space required for each child (35 square feet of unencumbered space) and NAEYC ratio requirements of one teacher per six students for two-year-olds, one teacher per eight students for three-year-olds, and one teacher per ten students for four- and ﬁve-year-olds. Preference for the type of classroom would be based on the waitlist and available staffing. NAEYC standards are more stringent than Department of Human Services licensing requirements. The YWCA would seek licensing approval and then NAEYC approval for the additional slots and expanded program. The YWCA preschool resides on property owned by the YWCA. The property has a large two-story building in which the ﬁrst ﬂoor is dedicated to our toddlers and three-year-olds, the second ﬂoor in partial use for late born ﬁve-year-olds. The Cottage area houses four- and ﬁve-year-olds. The property also has a defunct pool area that houses a large and small ground pool, along with a lanai area and restrooms/showers. The Cottage area and the pool area are slated for demolition and excavation to prepare the site for a new preschool. The YWCA has already raised 2.79 million to support the building of a new preschool and has done preliminary work to begin demolition of the pool area and the current Cottage. The YWCA will move the current Cottage students to the 2nd ﬂoor of the main building and continue with preschool activities during the demolition and excavation and preparation of a foundation for the new preschool. It is anticipated that the demolition can commence as early as fall 2024. Once demolition of the buildings and excavation of the grounds has been completed, the preparation for the foundation and infrastructure for the building will commence. While demolition and foundational infrastructure is in process, HPM will be fabricating the modular school room and restroom module according to speciﬁcations and preparing both modules to be transported and installed. The YWCA anticipates that the module can be installed in late fall 2025 and pending licensing, accreditation, and staffing, can offer new slots to families beginning January 2026. The YWCA is committed to recruiting and providing staffing, purchasing the appropriate classroom materials and supplies, compliance to licensing and accreditation standards and promoting the expansion of slots through additional grant applications, fund raising and other capital campaign activities. See Attachment 1: Resume of Chief Executive See Attachment 2: Current Certiﬁcate of Good Standing 3.3 Response to Negative Impacts of COVID 19 Childcare capacity plays a crucial role in supporting recovery efforts and providing relief for families impacted by the COVID-19 pandemic. By expanding childcare services, several key beneﬁts can be realized that contribute to increased resiliency and aid in the overall recovery process. Economic Recovery: One of the primary ways in which increasing childcare capacity can support recovery is through its impact on the economy. Access to reliable childcare allows parents, especially mothers, to return to work or increase their working hours. This, in turn, boosts workforce participation rates and productivity, leading to economic growth. Support for Essential Workers: During the pandemic, essential workers such as healthcare professionals, ﬁrst responders, and other critical staff faced signiﬁcant challenges in balancing work responsibilities with childcare needs. By expanding childcare capacity, these essential workers can have peace of mind knowing that their children are well cared for while they perform their vital roles. This support is crucial for maintaining essential services during times of crisis. Mental Health and Well-being: The stress and uncertainty brought about by the pandemic have taken a toll on the mental health of many individuals, including parents struggling to juggle work and caregiving responsibilities. Increased access to quality childcare services can alleviate some of this burden by providing parents with much-needed support and respite. This, in turn, can improve parental mental health and well-being, contributing to overall family resilience. Educational Development: Quality early childhood education is essential for children’s cognitive development and school readiness. By expanding childcare capacity, more children can beneﬁt from structured learning environments that promote socialization, emotional growth, and academic skills development. Investing in early childhood education through increased childcare availability sets a strong foundation for future academic success and lifelong resilience. Social Equity: Access to affordable and high-quality childcare is essential for promoting social equity and reducing disparities among families. Low-income households are disproportionately affected by limited childcare options, which can hinder parents’ ability to work or pursue educational opportunities. Increasing childcare capacity ensures that all families have equal access to supportive services that enable them to thrive despite challenging circumstances. Timeline: All activities can be accomplished within the timeline of the grant period. Please see the attachment entitled Attachment 3: Timeline for detailed tasks and estimated times of completion. Community Served: The YWCA preschool serves East Hawaii families. No preference is given regarding economic status or protected classes. The YWCA works with families to apply for ﬁnancial assistance through various government entities and through scholarships. Students arrive from all over East Hawaii, as far north as Laupahoehoe and as far south as Ka’u and lower Puna. Expansion of Existing Licensed Childcare Programs Physical Renovations. Please see Attachment 4 that includes a schematic of the 24’x60’ classroom and the 12’x20’ ADA bathroom. The modules will be turnkey ready once installed on the YWCA property. Using the childcare allotment of 35 square feet per child, the 1442 square foot classroom can provide up to 36 – 40 additional slots for children (depending upon ages). Mobile petitions will be used to make individual classrooms. There will be limited encumbered space to keep within the 35 square feet per child requirement. The number of slots will be based on the current waitlist needs and staff availability. During the entire grant period and beyond, the YWCA will be in contact with DHS and NAEYC to make sure that the plans and processes are in compliance with licensing and accreditation requirements. Plan Design and Implementation The YWCA is already in a capital campaign to build a new preschool. Architects have presented a concept design and modiﬁcations to the plan are in process as further needs are determined. The YWCA has secured and encumbered funding to do an environmental assessment and other permitting requirements. We are currently in the demolition planning phase and will be to bid on demolition in fall of 2024, EA and entitlements will be complete and we will begin design work in fall of 2024, reading the site for the modules in early 2025. In talks with HPM, who would be the supplier of the modules, they are able to commit to delivery of completed modules in the grant period. The Timeline attachment shows the plans for implementation, the general tasks, and the timeline for completion. The YWCA, in their progress reports and meetings with ECRT staff, will provide the County of Hawaii with progress, issues, concerns, and delays up to date. Budget and Justiﬁcation Please see the Budget and Financial Section and Attachment D entitled Budget and Justiﬁcation. The budget for this proposal consists of the purchase of a classroom module, a restroom module and support in getting the infrastructure (water, sewer and electrical) ready for the installation of the modules. The YWCA is committed to paying for other fees associated with the project and further addition of modular classrooms and restrooms as part of their capital campaign. Furthermore, the YWCA is committed to outﬁtting the classrooms with age-appropriate furniture and supplies, recruitment, hiring and training of staff, the development of playground areas, and other general costs that will go towards the expansion. 3.4 Community Beneﬁt Since 1919, the YWCA of Hawaii Island has been a nexus for people of Hawaii Island to thrive, especially women and girls who may have had limited opportunities. Originally the programs included housing, wellness activities and training with an emphasis on the unique needs for women, although programs and services are provided to all. The programs have evolved and changed over generations and continue to meet new needs as times change and community needs grow. The YWCA preschool has nurtured generations of children with 50 weeks of instruction and full days to support working families. The YWCA Preschool is licensed by the State of Hawaii and has been accredited by NAEYC for over 18 years. The program’s creative curriculum by Teaching Strategies, is focused on the educational objectives for the whole child; social - emotional, motor skills, cognitive development, and academic rigor. The preschool expanded services to include the family with mental health services for parents and children as well as ﬁnancial literacy and reading nights for the whole family. Gardening and incorporation of fresh foods into our nutrition program is an important part of our focus on health and wellness. We provide each child with a USDA approved nutritious breakfast, lunch, and snack daily. We provide full day instruction to 2-5-year-olds and are one of the few programs which will support children prior to potty training. Because of our longevity in the community, we are on our 2nd or 3rd generation of preschoolers, our graduates have returned to us as parents, grandparents, staff, and board members. The preschool program supports working families. This is our mission in action, supporting families and creating a nurturing safe environment to instill the love of education for children and caring for them while their parents work or go to school to create a better life. We see preschool as a critical workforce infrastructure necessity. In this way we have been helping to support change and the betterment of our community for over 100 years. Our mission is to eliminate racism and empower women, we serve the entire family in every program because our entire community needs to thrive for true progress. The preschool focuses on serving all students and goes to great effort to support families that have short term emergencies so that preschool continues even if the family has a job interruption. This kind of consistency for children is incredibly important as family’s weather challenging times. Our island has had several traumatic events in the last few years which has added to economic and housing insecurity. Hurricane Lane, housing displacement due to lava inundation, COVID19, in addition to interpersonal family situations have created uncertainty for many children. We provide daily consistency for those children and families. Due to the incredible challenges our children have seen, we have applied a trauma informed lens to our preschool and have embedded mental health supports in the preschool for children and families. Preschool education provides ongoing community beneﬁts with measurable outcomes in various ways: Preschool education plays a crucial role in enhancing children’s cognitive development. It provides a structured environment where children can engage in activities that promote critical thinking, problem-solving skills, and language development. Research has shown that children who attend preschool are more likely to perform better academically later in life. Children develop social skills by learning how to interact with their peers, share, take turns, and communicate effectively. These social skills are essential for building relationships and functioning well within a community. Preschool helps children develop emotional intelligence by teaching them how to identify and manage their emotions. This early exposure to emotional literacy can have long-term positive effects on mental health and well-being. Attending preschool prepares children for the formal school setting by introducing them to routines, structure, and basic academic concepts. This smooth transition to kindergarten sets the stage for future academic success. Our preschool involves parents in their child’s learning journey through activities, workshops, and communication. This engagement strengthens the bond between parents and children and creates a supportive community around early childhood education. The impact to the community and to the County of Hawaii includes: Reduced Crime Rates: Studies have shown that communities with higher rates of preschool attendance experience lower crime rates in the long run. Early childhood education equips children with essential skills that can steer them away from delinquent behavior later in life. Economic Growth: Investing in preschool education leads to long-term economic beneﬁts for communities. Children who receive quality early education are more likely to secure stable employment and contribute positively to the economy as adults. Healthier Communities: Preschool education promotes healthy habits and lifestyles from an early age, leading to reduced healthcare costs associated with preventable diseases later in life. Healthy children grow up to be healthy adults who can actively participate in community life. The impact of preschool education on communities can be measured through various indicators: Academic Achievement: Longitudinal studies have demonstrated that children who attended preschool perform better academically throughout their school years compared to those who did not have access to early education. Graduation Rates: Communities with higher rates of preschool attendance often see improved high school graduation rates, indicating the long-term beneﬁts of investing in early childhood education. Employment Rates: Individuals who received quality preschool education are more likely to secure gainful employment as adults, contributing positively to the workforce and overall economic stability of the community. 3.5 Leveraging Partnerships In the 100+ years of YWCA’s existence, the organization has had a Board of Directors consisting of community members to govern the organization. The Board of Directors used their experience, wisdom, and their own community contacts to support the YWCA. The YWCA has also had advisory boards for different programs throughout the YWCA’s history. Working very similarly to the Board of Directors, but without governing authority, the advisory teams helped the YWCA to develop their best practices for the program and address the current needs of the community. Many of the advisors were past participants. The YWCA has community partners in government, both state and local, funders that provide federal funds, state funds, county funds, foundational funds in addition to fee for service funds, donations, and fundraising efforts. The current partners include the Office of the Prosecuting Attorney, Hawaii Police Department, other Preschool Directors, Hawaii Community Foundation, and civic clubs like Rotary, just to name a few. These partners all support YWCA efforts and serve in a variety of ways. The YWCA programs vary from a single government contract to a multiple contract program to a fee for service program. All programs are supported by additional grant monies, donations, and fundraising activities. In this project, the YWCA has partnered with architects Flemming and Associates and a team of local construction experts for professional support, design entitlements, permitting and demolition. The YWCA has also partnered with Netzel, Grisby, to support in capital campaign efforts. Construction partners will be obtained through competitive bid process and overseen by our campaign committee and board of Directors, speciﬁcally our facilities committee, providing governance, which include business and government leaders with construction and facilities expertise. Additionally, our campaign leaders are Toby Taniguchi, Jennifer Zelko-Schleuter, Ashley Kierkiewicz, Ross Wilson, Sue Lee Loy, Linda Clifford, Cary Boeddeker and Sandy Tokuuke, led by Chair, Tim Richards. The efforts to make the new preschool become a reality are based on the efforts of several entities bringing their expertise to the table. Expanding the slots for the preschool is a phase of a total project of having a new preschool. After one classroom is set up, the YWCA will continue to campaign to set up additional classrooms to maintain 150 child slots in our educational program. New partnerships and funders will be sought through campaign activities, grant writing and fundraisers. The preschool itself will operate on a fee for service schedule, augmenting additional dollars through contracts with the USDA, partnerships with Open Doors, Puahi Keiki Scholars, and other scholarship programs and through grant writing and fundraising activities. Annual budgets are developed, presented to the Board of Directors, and once accepted, monitored throughout the year. Adjustments to the budget are made based on real time revenue and expenditures with corrective actions taken when there is a determination of a deﬁcit or potential for future deﬁcits. 3.6 Management Capacity and Measurable Outcomes The YWCA of Hawaii Island has the skills, abilities, and knowledge to carry out the work in this request. We have over a century of service in Hawaii Island and are seeking funding to continue to support the preschool in the upcoming year as we work to strategize how to keep our costs manageable without excessive ﬁnancial distress to our families. We have a committed Board, experienced and excellent leadership, extensive experience in performing work, superior staff and we have rich, multigenerational relationships. The preschool has been in existence for over 60 years serving our community. It was one of the ﬁrst preschools, other than Kamehameha Schools, to become NAEYC accredited. The preschool has staff that have worked at the preschool long enough that they are now teaching the 2nd generation of former students. The YWCA has several repeat contracts and funders that demonstrate the capability to manage funds. CHART Redacted For this grant, activity reports will include the information required in the RFP and outcomes will be based on the successful completion of each task located in the Attachment entitled Timeline. The YWCA will maintain a project ﬁle that can be reviewed at any time during the grant period to demonstrate activities and accomplishments. Fiscal Responsibilities a. County of Hawaii Requests for reimbursement submissions: YWCA of Hawaii Island will provide County required documentation both for work completed invoices and project status tracking on a quarterly basis, as noted in the RFP document. We follow generally accepted accounting principles and are subject to yearly 3rd party audits including a federal single ﬁle audit when federal funds are at or over the threshold. Taketa Iwata and Hara are our auditors and audits are available upon request. b. Project and Expenditure Tracking: The YWCA utilizes a commercial accounting software, Intacct, which is an approved cloudbased accounting software. The software provides the capability to assign a unique identifying number to a grant and all expenditures associated with that grant are coded according to the YWCA universal accounting codes and speciﬁc funder code. The Assignment of the codes are done by the Program/Project Manager and reviewed by a second person, another Program Director. The review is for completeness, reasonableness, and accuracy. The invoice/expense is forwarded to the ﬁnance department for entry into the Intacct accounting system. If there is an anomaly noted by the Finance Department, the invoice is returned to the originator with the anomaly noted. Changes in coding cannot occur without approval from the Program/Project Director. Expenditure reports are generated on an as needed basis internally and quarterly to the funder for this project. The report will be reviewed by the Finance Director for accuracy, reasonableness, and completeness. The report is routed to the Program/Project Director for review before sending to the funder. The CEO will work with the Finance Department to monitor project and expenditure tracking. The CEO and Finance Director will meet regularly to discuss progress, issues, and corrective actions, if required. Any changes made in the accounting system will be done with the approval of the CEO in writing. The YWCA has a manual on Financial Policies and Procedures, including accounting practices, and can be made available upon request. c. Retention of records: All invoices, payment receipts, and tracking of project-related work conducted will be kept on ﬁle for evaluation. 3.7 Budget and Financials a. N/A b. Total Grant Amount $367,200 c. Budget narrative: The grant amount requested is for the purchase of a 24’x60’ modular classroom, 12’x20’ mobile ADA bathroom, accessible ramps, installation costs, permits and delivery costs. YWCA is committed to doing all preliminary work: groundwork, permits, infrastructure and foundations. Funds will be used for the modulars, ramps installation, permit fees paid to vendor and delivery costs. d. Funds received from Federal COVID-19 aid packages are: 1. Paycheck Protection Program 1 and 2 totaled $647,922.50 and was received in April 2020 and March 2021. The funds were used to pay for staff salaries and beneﬁts during COVID19. The PPP allowed us to retain all our staff when childcare was needed for our essential workers. 2. ARPA Childcare Stabilization Funds totaled $579,137.95. The funding received in 20212023 was used to pay for staff retention salaries, beneﬁts, and mental health and wellness support for Preschool Staff only. e. See timeline for our plan to obligate by 12/31/2024 and expend all funds by 8/31/2026. Entitlements and permits are in process already and the YWCA can exceed the dates set forth in the RFP. Proﬁt and Loss Statements last two years. Balance Sheets last two years 990’s last two years Current and prior year approved budgets Most recent audits. 5.0 Attachments Attachment 1: Resume of Kathleen McGilvray, Chief Executive Officer Attachment 2: Certiﬁcate of Good Standing from the State of Hawaii DCCA Attachment 3: Timelines Timeline Year 1 Year 1 July 1, 2024-June 30, 2025 Item J A S O N D J F M A M J Contract Signed Quarterly Narrative Reports Quarterly Fiscal Reports Quarterly ECRT Meetings and as needed x Modular Specs reviewed by architects and ﬁnalized Permits applied for Modular orders submitted to HPM, Funds Encumbered Demolition process planned DHS site visit arranged Cottage classes moved to big building Demolition begins Demolition and Excavation completed Foundation and infrastructure plans developed Foundation and infrastructure plans implemented Timeline Year 2 Year 2: July 1, 2025 to June 30, 2026 Item J A S O N D J F M A M J Foundation and infrastructure plans implemented Quarterly Narrative Reports Quarterly Fiscal Reports Quarterly ECRT Meetings and as needed x YWCA continues to recruit appropriate staffing, hiring, and providing necessary training. Foundation and infrastructure process completed. Modular buildings are brought to site and installed. Modular buildings ready for classroom preparation. Classroom furniture and supplies needs are determined. Classroom furniture and supplies ordered and put in place. Preschool policies and procedures updated to reﬂect new site and classrooms. DHS site visit planned for licensing. NAEYC accreditation application made for expansion. Classrooms and restrooms are ready for use. Parents contacted on waitlist. Item J A S O N D J F M A M J YWCA advertises addition of slots. YWCA accepts students. New classrooms are in use. Timeline Year 3 Year 3: July 1, 2026 to December 31, 2026 Item J A S O N D J Foundation and infrastructure plans implemented Quarterly Narrative Reports Quarterly Fiscal Reports Quarterly ECRT Meetings and as needed x Final Reports Generated YWCA continues to recruit appropriate staffing, hiring, and providing necessary training. YWCA advertises addition of slots. YWCA accepts students. New classrooms are in use. Attachment 4: Schematic of Mobile Classroom and ADA Mobile Bathroom Attachment A: Proposal Application Checklist Attachment B: Proposal Application Form Attachment D: Line Item Budget Attachment F: Appendix I