Three Mountain Alliance Foundation

Nonprofit profile at a glance

EIN
472233528
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
Volcano, HI, USA
Phone
8089878681
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$719,361
Expenses
$845,769
Assets
$912,965
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • EVELYN WIGHT (PRESIDENT)

People named in this filing

  • EVELYN WIGHT (PRESIDENT)
  • JODIE ROSAM (VICE PRESIDE)
  • JASON HARDMAN (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote and sustain the health and benefits of the native ecosystems of Hawaii island through native ecosystem education, research, and management.

What it reported doing in 2024

Natural resources conservation work at keauhou and lupea in 2024 included re-forestation of former pastureland (10,202 native seedlings planted) and monitoring of restoration efforts (33 plots); repeated monitoring of ungulate activity along 8 transects as well as along fencelines and roads (190 km); repeat inspections and maintenance of 40 miles of ungulate-proof fence; control of target weeds over 284.99 acres (faya trees, blackberry, himalayan raspberry, mysore raspberry, banana poka); weed surveys along 33.5 km of transects, general vegetation assessment at lupea for 15 plots, forest bird surveys at keauhou (19 transects, 332 stations).

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.3%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.6%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $814K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 11/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.