| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 6,015 | 12,583 | 15,128 | 5,294 | 38,436 | 77,456 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 6,015 | 12,583 | 15,128 | 5,294 | 38,436 | 77,456 |
| 5 | 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) .. | 5,138 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 72,318 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 6,015 | 12,583 | 15,128 | 5,294 | 38,436 | 77,456 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 7,719 | 8,164 | 9,193 | 18,033 | 23,616 | 66,725 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 144,181 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") | ||||||
| 2 | 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6 | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 | ||||||
| c | Add lines 10a and 10b | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 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 production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Return Reference | Explanation |
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| Part VI, Line 11a | The draft form 990 will be provided to the Boards Secretary and Treasurer for review prior to filing |
| Part VI, Line 12c | Here is our conflict of interest policy from our by-laws: The Trustees of the Conservation Agreement Fund resolve that no member of the trustees shall participate in any discussion or vote or any matter in which he or she or a member of his or her immediate family has a potential conflict of interest due to having material economic involvement regarding the matter being discussed. When such a situation presents itself the Trustee must announce his or her potential conflict disqualify him or herself and be excused from the meeting until discussion is over on the matter involved. The President of the meeting is expected to make inquiry if such conflict appears to exist and the board member has not made it known. |
| Part VI, line 9 | | Name of the person:, Address of the person:| Aaron Bruner, 1365 Hamilton St. NW, Washington, DC, 20011| Eduard Niesten, 98 Electric Ave, Sommerville, MA, 02144| Christopher Filardi, 4604 Juniper Drive, Missoula, MT, 59802| |
| Part III Line 1 | | Explanation:| The mission of the Conservation Agreement Fund CAF is to ensure the long-term protection of globally significant areas by providing financial and technical support for incentive-based conservation agreements. To sustain the benefits provided by these agreements we administer a dedicated endowment established in partnership with Conservation Internationals Global Conservation Fund with generous contributions from Nia Tero AusAID and other valued supporters. Over the past decade the CAF endowment has provided consistent funding for several initiatives of our project in the Solomon Islands including a scholarship program ranger patrols ecolodge operations and environmental monitoring. |
| Part III Line 4 | | Explanation:| Tetepare Conservation Program 42,120 -- In 2025 our largest program service funded the Tetepare Descendants Associations core conservation efforts on Tetepare Island Solomon Islands employing 10 local rangers for island patrols marine protected area MPA protection island trail eco-lodge maintenance and monitoring support. Key accomplishments included: Full-year ranger operations head ranger assistant 8 field rangers rotating 6-day weeks averaging 3-4 staff on-island weekly with turtle-season redeployment to nesting beaches on Tetepare and Rendova Islands. Turtle nesting program Nov-Feb deploying 6 personnel nightly across two beaches for tagging data collection and hatchery management. Conservation manager oversight of monitoring records wages budgeting and monthly reporting. Three annual monitoring events trochus seagrass coconut crab surveys plus ranger recruitment and MPA signage installation. These grants sustained critical biodiversity protection while building local capacity on Tetepare Island. |
| Part III Line 4 | | Explanation:| Scholarship Program 18,100 -- In 2025 Conservation Agreement Fund awarded scholarships to 85 students from 12 regions directly supporting 46 families in educational advancement. Program breakdown: Secondary school: 46 students remained in school Vocational training: 15 students completed mechanic electrical and plumbing programs Post-secondary: 15 students pursuing bachelors degrees diplomas Advanced studies: 14 students in specialized programs These scholarships sustained educational access in remote Solomon Islands communities building long-term human capital alongside biodiversity conservation efforts. |
| Part III Line 4 | | Explanation:| TDA Annual General Meeting 7,525 -- In 2025 the Conservation Agreement Fund provided essential logistical funding for Tetepare Descendants Associations Annual General Meeting the key annual gathering for TDAs widely dispersed island membership. CAFs Specific Support Included: Boat transport from surrounding islands for board members and staff Accommodation and meeting facilities for 10 attendees Chair Miri Taqu 9 board staff. Enabled face-to-face governance covering conservation updates seagrass trochus and turtle monitoring coral bleaching financial review 10k USAID turtle grant pending 75K ecolodge revenue scholarship program 85 students and strategic planning boat procurement ranger retirements This support facilitated TDAs unified decision-making essential for its conservation leadership across Solomon Islands communities. |
| Part VI Line 8 | | Explanation:| Part VI Section A ln 8b Documentation of Board Actions and Meetings -- Board meeting minutes are prepared and saved and board resolutions are signed and filed. -- |
| Part VI Line 19 | | Explanation:| Part VI Section C ln 19 Explain how Governing Documents Conflict of Interest Policy and Financial Statements are Made Available to the Public -- These documents are available upon request. |
| Header General | | Explanation:| Other ln 2 Grant Monitoring Procedures Schedule F Part I Ln 2: 1. Financial Oversight: Track grant amounts timing and purpose using Excel spreadsheets. Monitor expenditures via progress reports and site visits. Verify school fee receipts and attendance records for scholarship recipients. Regular Communication: Request invoices before sending grants. Verify wire receipt. Obtain updates on grant activities construction equipment purchases scholarship recipient selection bookkeeping annual meeting preparations ranger patrols biological monitoring. 2. Site Visits: Conduct regular visits by Executive Committee members and volunteers to oversee work on Tetepare Island. Perform site visits to schools for scholarship program oversight. 3. Reporting Requirements: Require invoices progress reports and expense reports for all grants. 4. Audit Procedures: Utilize volunteer financial officer for auditing and overseeing Tetepare Island work. Conduct audits of school fees by board member in collaboration with school staff. 5. Risk Assessment and Mitigation: Monitor for potential fund misappropriation. Implement tighter oversight and reporting for high-risk activities. Address environmental and safety risks in construction work. Employ rangers for island protection and engage community to prevent poaching and squatting. 6. Corrective Actions: Withhold pay for non-performance or lack of reporting. Withdraw scholarships for non-attendance or guideline violations. |
| Header Item B | | Explanation:| Correcting IRS clerical error from initial filing; correct name per NJ incorporation documents is Conservation Agreement Fund A NJ Nonprofit Corporation now listed in our determination letter incorrectly as: Conversation Agreement Fund A NJ Nonprofit Corporation -- as in CONVERSATION not CONSERVATION. |
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