MA KA HANA KA IKE BUILDING PROGRAM: Form 990, tax year 2023
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- Organization
- MA KA HANA KA IKE BUILDING PROGRAM (EIN 02-0556883)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-02
- IRS object ID
- 202501229349302600
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-02T15:25:55-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990303190 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARBONARO CPAS & MANAGEMENT GROUP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1885 MAIN ST STE 408 | AddressLine1Txt |
| City | WAILUKU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96793 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020556883 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MA KA HANA KA IKE BUILDING PROGRAM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAKA | BusinessNameControlTxt |
| Phone | 8082488581 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 968 | AddressLine1Txt |
| City | HANA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96713 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LIPOA KAHALEUAHI | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8082488581 | PhoneNum |
| Signature | 2025-04-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GRETCHEN KREMEYER | PreparerPersonNm |
| PTIN | P00768528 | PTIN |
| Phone | 8082425002 | PhoneNum |
| Preparation | 2025-04-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LIPOA KAHALEUAHI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 968 | AddressLine1Txt |
| City | HANA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96713 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,221,757 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HANABUILD.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE AT RISK HANA, MAUI YOUTH A WAY TO LEARN AS WELL AS BUILD THEIR SELF ESTEEM AND SHOW THEM THEY HAVE THE POWER TO CHANGE THEIR FUTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 72 | TotalEmployeeCnt |
| Total Volunteers | 118 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,770,116 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,862,403 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $322,931 | CYProgramServiceRevenueAmt |
| PY Investment Income | $150 | PYInvestmentIncomeAmt |
| CY Investment Income | $32,628 | CYInvestmentIncomeAmt |
| CY Other Revenue | $3,795 | CYOtherRevenueAmt |
| PY Total Revenue | $1,770,266 | PYTotalRevenueAmt |
| CY Total Revenue | $5,221,757 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,484,992 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,266,284 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $99,880 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $317,698 | PYOtherExpensesAmt |
| CY Other Expenses | $726,952 | CYOtherExpensesAmt |
| PY Total Expenses | $1,802,690 | PYTotalExpensesAmt |
| CY Total Expenses | $1,993,236 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$32,424 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,228,521 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $573,378 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,854,387 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $140,242 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $192,730 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $433,136 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,661,657 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE AT RISK HANA, MAUI YOUTH A WAY TO LEARN AS WELL AS BUILD THEIR SELF ESTEEM AND SHOW THEM THEY HAVE THE POWER TO CHANGE THEIR FUTURE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $574,073 | ExpenseAmt |
| Revenue | $326,726 | RevenueAmt |
| Desc | BUILDING PROGRAM. THE BUILDING PROGRAM CONSISTS OF A HANDS-ON LEARNING PROGRAM USING TOOLS AND PROVIDING MEANINGFUL WORK EXPERIENCE. PARTICIPANTS WERE EXPOSED TO ALL FACETS OF THE BUILDING TRADE INDUSTRY INCLUDING INSTALLING PV AND HOT WATER SOLAR DEVICES AS WELL AS GENERAL BUILDING CONSTRUCTION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $401,619 | ExpenseAmt |
| Desc | COMMUNITY FARM. THE ORGANIZATION APPLIES ITS HANDS-ON TEACHING APPROACH TO AN AGRICULTURAL SETTING THROUGH HANA'S FIRST COMMUNITY FARM. MAHELE FARM BRINGS TOGETHER COMMUNITY MEMBERS OF ALL AGES TO LEARN THE SKILLS OF ORGANIC FOOD PRODUCTION AND SELF-SUSTENANCE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $397,452 | ExpenseAmt |
| Desc | CULINARY EDUCATION THE KAHU 'AI PONO CULINARY EDUCATION PROGRAM IS DESIGNED TO SUPPORT STUDENTS AND APPRENTICES AS THEY WORK TO ATTAIN SPECIFIC SKILLS FOR PROCESSING 'AINA-BASED, LOCAL FOODS, AND AN APPRECIATION FOR HEALTHY FOODS. THE PREPARATION OF VALUE-ADDED PRODUCTS AND SPECIALTIES TAPS INTO GENERATIONS-OLD KNOWLEDGE, GROUNDS AND CONNECTS YOUTH TO NATIVE HAWAIIAN CULTURE, AND PREPARES THEM FOR CAREER OPPORTUNITIES SUPPORTING LOCAL AGRICULTURE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $254,336 | ExpenseAmt |
| Desc | MALAMA HALOA. OUR MALAMA HALOA PROGRAM RECONNECTS YOUTH AND THEIR OHANA WITH TRADITIONAL NATIVE HAWAIIAN FOODS AND THE CULTURAL PRACTICES SURROUNDING THEM, USING THESE ACTIVITIES: KU'I 'AI SESSIONS AT HANA SCHOOL WHERE STUDENTS HAND POUND TARO INTO TRADITIONAL PA'I'AI, KAPA MAKING, AND MAKAHIKI SEASON CEREMONY AND GAMES. COMMUNITY MEMBERS, STAFF, AND STUDENTS ALSO PARTICIPATE IN POI BOARD AND STONE CARVING WORKSHOPS. THROUGH THE GUIDANCE OF KUPUNA AND GENERATIONAL KALO FARMERS, THIS PROGRAM HELPED TO RESTORE OVER 30 WETLAND KALO PATCHES IN WAILUA NUI. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $254,336 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,627,480 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 72 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MA KA HANA KA IKE BUILDING PROGRAM | PersonNm |
| Phone | 8082488581 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 968 | AddressLine1Txt |
| City | HANA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96713 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KATHLEEN STREET | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAIMANA CABEBE | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| POHAKAWAI'IPU'UHAOA KANAKA'OLE | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HUAKANE MEDEIROS | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DEGE O'CONNELL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LIPOA KAHALEUAHI | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $80,625 | $0 | $7,183 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $80,625 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $7,183 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $981,344 | GovernmentGrantsAmt |
| All Other Contributions | $3,881,059 | AllOtherContributionsAmt |
| Total Contributions | $4,862,403 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM FEES AND CONTRACTS | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $322,931 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $322,931 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $322,931 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,628 | TotalRevenueColumnAmt |
| Exclusion | $32,628 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,795 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,795 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,795 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,221,757 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $326,726 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $32,628 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,808 | TotalAmt |
| Program Services | $68,094 | ProgramServicesAmt |
| Management And General | $12,977 | ManagementAndGeneralAmt |
| Fundraising | $6,737 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $928,484 | TotalAmt |
| Program Services | $719,830 | ProgramServicesAmt |
| Management And General | $137,349 | ManagementAndGeneralAmt |
| Fundraising | $71,305 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,668 | TotalAmt |
| Program Services | $1,297 | ProgramServicesAmt |
| Management And General | $244 | ManagementAndGeneralAmt |
| Fundraising | $127 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,496 | TotalAmt |
| Program Services | $69,616 | ProgramServicesAmt |
| Management And General | $13,086 | ManagementAndGeneralAmt |
| Fundraising | $6,794 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,828 | TotalAmt |
| Program Services | $123,547 | ProgramServicesAmt |
| Management And General | $23,224 | ManagementAndGeneralAmt |
| Fundraising | $12,057 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,705 | TotalAmt |
| Management And General | $39,705 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,742 | TotalAmt |
| Program Services | $3,689 | ProgramServicesAmt |
| Management And General | $693 | ManagementAndGeneralAmt |
| Fundraising | $360 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,133 | TotalAmt |
| Program Services | $27,133 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,576 | TotalAmt |
| Program Services | $18,576 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,871 | TotalAmt |
| Program Services | $22,871 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,738 | TotalAmt |
| Program Services | $8,738 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EDUCATIONAL FEES | $343,991 | $343,991 | ||
| STUDENT PROGRAM | $203,715 | $201,147 | $2,568 | |
| DEVELOPMENT | $40,621 | $18,951 | $19,170 | $2,500 |
| LICENSING FEES | $8,493 | $8,493 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,367 | TotalAmt |
| Management And General | $8,367 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,993,236 | TotalAmt |
| Program Services | $1,627,480 | ProgramServicesAmt |
| Management And General | $265,876 | ManagementAndGeneralAmt |
| Fundraising | $99,880 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,905 | BOYAmt |
| EOY | $72,913 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,927 | BOYAmt |
| EOY | $2,727,221 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $246,733 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,357 | BOYAmt |
| EOY | $612,037 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,154 | BOYAmt |
| EOY | $17,672 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $463,941 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $286,880 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,285 | BOYAmt |
| EOY | $177,061 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750 | BOYAmt |
| EOY | $750 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $573,378 | BOYAmt |
| EOY | $3,854,387 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,791 | BOYAmt |
| EOY | $3,878 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $42,377 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,451 | BOYAmt |
| EOY | $146,475 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,242 | BOYAmt |
| EOY | $192,730 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $433,136 | BOYAmt |
| EOY | $3,502,557 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $159,100 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $433,136 | BOYAmt |
| EOY | $3,661,657 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $573,378 | BOYAmt |
| EOY | $3,854,387 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,228,521 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $910,203 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $977,373 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,323,137 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,228,026 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,862,403 | CurrentTaxYearAmt |
| Total | $9,301,142 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $255,309 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $278,780 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $542,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $326,726 | CurrentTaxYearAmt |
| Total | $1,402,905 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $910,203 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,232,682 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,601,917 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,770,116 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,189,129 | CurrentTaxYearAmt |
| Total | $10,704,047 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $10,704,047 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $240 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $67 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $54 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $150 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,628 | CurrentTaxYearAmt |
| Total | $33,139 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $240 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $67 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $54 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $150 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,628 | CurrentTaxYearAmt |
| Total | $33,139 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $910,443 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,232,749 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,601,971 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,770,266 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,221,757 | CurrentTaxYearAmt |
| Total | $10,737,186 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99690 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $463,941 | OtherCostOrOtherBasisAmt |
| Depreciation | $286,880 | DepreciationAmt |
| Book Value | $177,061 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $177,061 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT AWARDS PAYABLE | $90,880 |
| PAYROLL LIABILITIES | $55,595 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $146,475 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,235,757 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $14,000 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $14,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,221,757 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,221,757 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,007,236 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $14,000 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $14,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,993,236 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,993,236 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2024. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE FISCAL YEAR 2021. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | MALAMA HALOA. OUR MALAMA HALOA PROGRAM RECONNECTS YOUTH AND THEIR OHANA WITH TRADITIONAL NATIVE HAWAIIAN FOODS AND THE CULTURAL PRACTICES SURROUNDING THEM, USING THESE ACTIVITIES: KU'I 'AI SESSIONS AT HANA SCHOOL WHERE STUDENTS HAND POUND TARO INTO TRADITIONAL PA'I'AI, KAPA MAKING, AND MAKAHIKI SEASON CEREMONY AND GAMES. COMMUNITY MEMBERS, STAFF, AND STUDENTS ALSO PARTICIPATE IN POI BOARD AND STONE CARVING WORKSHOPS. THROUGH THE GUIDANCE OF KUPUNA AND GENERATIONAL KALO FARMERS, THIS PROGRAM HELPED TO RESTORE OVER 30 WETLAND KALO PATCHES IN WAILUA NUI. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM MATTERS WHERE A CONFLICT HAS BEEN IDENTIFIED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | BOARD MEMBERS DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR, AS WELL AS ALL OTHER EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. |
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