Understory Alliance
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Understory Alliance develops and stewards Mala Laau community forest gardens in public spaces on Kauai, providing free access to food and medicine plants, place-based education, and ecological restoration through community stewardship.
- Income
- $44,613
- Spending
- $26,011
- Reserves
- 19.8 months of spending
- Largest source of income
- donations and private grants, 99%
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $26,011 spent. Understory Alliance grows and stewards Mala Laau, community forest gardens in public spaces on Kauai, runs 2 plant nurseries, and delivers hands-on education and workforce development. All sites are free and open to the public. SITES AND STEWARDSHIP: Stewarded 2 active Mala Laau sites in 2025. The Kauai Animal Education Farm site was converted from degraded guinea grass into a functioning multi-layered forest garden now supporting 50+ plant species available for community harvest. Advanced the Wailua Homesteads Park Mala Laau (approximately 0.6 acres) through a formal 5-year stewardship agreement with the County of Kauai Parks and Recreation, the first of its kind for the organization. Site work included invasive species clearing, fencing design to exclude feral pigs, and phased planting. COMMUNITY ENGAGEMENT: Conducted a multi-channel community survey with 127 participants to guide Wailua site design. Results: 83% supported the project (exceeding the pre-established 70% threshold required to proceed); 92% identified food security as a priority; 88% environmental restoration; 85% health and wellness; 81% recreation; 89% expressed interest in learning. Survey results directly shaped plant selection, site layout, and programming. Hosted 4 community outreach and tabling events. NURSERIES AND PLANT PRODUCTION: Operated 2 nurseries in Kalaheo and Haena growing native, canoe, food, and medicinal plants for Mala Laau sites and community distribution. Collected and stewarded 26,430+ seeds across 52+ species. Plants are available to the community at no cost. VOLUNTEER ENGAGEMENT: Coordinated 2,934 volunteer hours across stewardship, planting, maintenance, and program support. Hosted 14 community workdays combining hands-on site care with informal learning and community connection. EDUCATION AND WORKSHOPS: Hosted 3 public workshops: flower pounding, propagation from cuttings, and compost systems in partnership with Zero Waste Kauai. Education happens through the sites themselves. People learn by doing, alongside others who know the plants and the land. WORKFORCE DEVELOPMENT: Hosted 7 interns: 1 from Kauai Community College, 3 career-based learning placements through Hawaii Technology Academy, 2 post-baccalaureate interns, and 1 high school intern. Interns worked directly in nurseries and on active Mala Laau sites, getting real hours in plant propagation, stewardship, and land-based work. PARTNERSHIPS: Worked with 8+ organizations, including County of Kauai Parks and Recreation, Kauai Animal Education Farm, Hallux Ecosystem Restoration, Kauai Community College, Hawaii Technology Academy, UH Master Gardener Program, Department of Land and Natural Resources, and local nurseries and conservation groups. Partners contributed plants, seeds, land access, technical knowledge, and program capacity. COMMUNITY ACCESS: Both Mala Laau sites stayed open all year. People came to harvest food, gather medicine, and spend time in the gardens. No fees, no registration, no requirements. Outcomes reflect contributions of this program alongside broader community and partner efforts and are not claimed as sole or causal impacts.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2022.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.