Accountability & Transparency
You deserve to know exactly where your gift goes.
ʻĀina for Generations Foundation is committed to radical transparency. Every acre we steward and every dollar we receive is accounted for — because trust is the foundation of everything we do.
Our Commitment
We hold this land — and your trust — in sacred responsibility.
When you donate land or money to this foundation, you are placing something irreplaceable in our hands. We do not take that lightly. We publish our financials, document every land transfer, and operate with the oversight of our board and the IRS requirements of our 501(c)(3) status.
We believe that transparency is not just a legal obligation — it is a cultural one. In the Hawaiian tradition of mālama ʻāina (caring for the land), accountability to the community is inseparable from the work itself.
How Your Donation Is Used
Every dollar has a purpose.
We are committed to directing the maximum possible share of every donation toward direct program work. Our current allocation targets are published below and updated annually.
Land Acquisition & Stewardship
Program expensesCovers appraisals, legal fees, title transfers, and ongoing land management costs for donated and acquired parcels.
Community Garden Operations
Program expensesFunds staff wages, tools, seeds, water access, and infrastructure at our active garden sites.
Food Access & Distribution
Program expensesCovers harvest logistics, cold storage, and direct food distribution to families in need.
Education & Cultural Programs
Program expensesSupports traditional farming instruction, youth apprenticeships, and community workshops.
Administration & Overhead
OverheadCovers accounting, legal compliance, board operations, and organizational infrastructure.
Exact annual allocation percentages are published in our IRS Form 990, available below. We target keeping overhead below 15% of total expenditures.
Land Accountability
Every acre is documented and protected.
All land donated to ʻĀina for Generations Foundation is transferred via legally recorded deed and held in the foundation's name as a nonprofit entity. Donated land cannot be sold, subdivided, or developed — it is permanently restricted to agricultural and cultural use.
Each land donation is documented with a formal appraisal, a recorded deed of transfer, and a stewardship plan outlining how the parcel will be used. Donors receive a copy of all documentation for their tax records.
We work with a licensed land trust attorney and a certified appraiser on every transaction to ensure full legal compliance and maximum tax benefit for the donor.
Permanently restricted use
Donated land is deed-restricted to agricultural and cultural purposes in perpetuity.
Independent appraisal
Every parcel is appraised by a certified, independent appraiser — never by the foundation itself.
Recorded deed transfer
All transfers are recorded with the Hawaiʻi Bureau of Conveyances, creating a permanent public record.
Board oversight
Every land acquisition is reviewed and approved by the full board of directors before acceptance.
Public Filings
Our financials are public record.
As a 501(c)(3) nonprofit, ʻĀina for Generations Foundation is required to file an IRS Form 990 annually. This document details our revenue, expenses, executive compensation, and program activities. We make our 990s available here as soon as they are filed.
IRS Form 990
Annual information return filed with the IRS. Details revenue, expenses, and program activities.
Available upon request — contact us directly.
Articles of Incorporation
Our founding legal document filed with the State of Hawaiʻi.
Available upon request.
IRS Determination Letter
Official confirmation of our 501(c)(3) tax-exempt status.
Available upon request.
Annual Report
A narrative summary of our programs, land stewardship, and community impact for the year.
Coming soon — our first annual report is in preparation.
To request any of these documents, contact us at the email below or through our contact page.
Governance
Independent oversight. Community accountability.
ʻĀina for Generations Foundation is governed by an independent board of directors with no financial interest in the land we steward. Board members serve without compensation. All major financial decisions — including land acquisitions, budget approvals, and executive compensation — require a full board vote.
Independent board
No board member may personally benefit from foundation land or financial decisions.
Conflict of interest policy
All board members and staff sign an annual conflict of interest disclosure.
Financial controls
All expenditures above a defined threshold require dual authorization.
Annual audit
We are committed to an independent financial audit as the foundation grows.
501(c)(3) Status
ʻĀina for Generations Foundation is a registered 501(c)(3) nonprofit organization. All financial donations are fully tax-deductible to the extent permitted by law. Land donations may qualify for a charitable deduction equal to the fair market value of the property as determined by an independent appraisal.
EIN available upon request
Questions about our financials or governance? We welcome them.