KANU O KA AINA LEARNING OHANA: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- KANU O KA AINA LEARNING OHANA (EIN 99-0352665)
- Tax period
- 2023-09-01 to 2024-08-31
- Filed
- 2025-07-02
- IRS object ID
- 202501839349301530
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-02T21:03:18-05:00 | ReturnTs |
| Tax Period End | 2024-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261659234 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CW ASSOCIATES CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 BISHOP STREET SUITE 1040 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990352665 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KANU O KA AINA LEARNING OHANA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KANU | BusinessNameControlTxt |
| Phone | 8088878144 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6511 | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY LEVENSON | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 8088878144 | PhoneNum |
| Signature | 2025-07-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RODNEY M HARANO | PreparerPersonNm |
| PTIN | P00389596 | PTIN |
| Phone | 8085311040 | PhoneNum |
| Preparation | 2025-07-01 | 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 | TAFFI WISE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6511 | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,811,596 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KALO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO ADMINISTER PROGRAMS FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 48 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,056,894 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,463,752 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,321,071 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,347,604 | CYProgramServiceRevenueAmt |
| PY Investment Income | $446 | PYInvestmentIncomeAmt |
| CY Investment Income | $240 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,645 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $8,382,056 | PYTotalRevenueAmt |
| CY Total Revenue | $7,811,596 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,985,021 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,157,160 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,580,898 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,759,894 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $35,361 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,612,725 | PYOtherExpensesAmt |
| CY Other Expenses | $2,103,494 | CYOtherExpensesAmt |
| PY Total Expenses | $8,178,644 | PYTotalExpensesAmt |
| CY Total Expenses | $12,020,548 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $203,412 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,208,952 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,770,980 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,477,657 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,729,318 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,334,423 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,041,662 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $143,234 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SERVING AND PERPETUATING SUSTAINABLE HAWAIIAN COMMUNITIES THROUGH EDUCATION WITH ALOHA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,285,253 | ExpenseAmt |
| Grant | $8,157,160 | GrantAmt |
| Revenue | $1,347,604 | RevenueAmt |
| Desc | EDUCATIONAL SUPPORT PRIMARILY ADMINISTERED THROUGH CHARTER SCHOOLS IN HAWAII, WHICH SERVED APPROXIMATELY 4,666 STUDENTS. KALO PROGRAMS INCLUDE MALAMAPOKI'I PRESCHOOL, KAHOIWAI TEACHER CERTIFICATION AND AFTERSCHOOL AND SUMMER SCHOOL AS WELL AS SUPPORT TO 17 HAWAIIAN-FOCUSED CHARTER SCHOOLS THROUGH NA LEI NA'AUAO ALLIANCE FOR NATIVE HAWAIIAN EDUCATION. IN 2023 KALO SERVED JUST OVER 8,700 PROGRAM PARTICIPANTS. | Desc |
| Total Program Service Expenses | $11,285,253 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 22 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 48 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATIE BENIONI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8088871117 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 64-1043 HIIAKA STREET | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| NANCY LEVENSON | ||||||
| SECRETARY | 40.00 | Yes (X) | Yes (X) | $112,962 | $0 | $26,468 |
| HANNAH SPRINGER | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| EDWARD TEIXEIRA | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUDY OLIVEIRA | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DWIGHT TAKAMINE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TAFFI WISE | ||||||
| EXECUTIVE DIRECTOR | 8.00 | Yes (X) | $59,304 | $0 | $41,262 | |
| MARY KATIE BENIONI | ||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $134,565 | $0 | $34,697 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $306,831 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $102,427 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| USDA RURAL DEVELOPMENT HOUSING SERVICE | |||||
| 154 WAIANUENUE AVE ROOM 311 | HILO | HI | 96720 | LOAN SERVICING | $681,672 |
| NIXON PEABODY | |||||
| 1300 CLINTON SQUARE | ROCHESTER | NY | 14604 | LEGAL COUNSEL | $115,604 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,901,513 | GovernmentGrantsAmt |
| All Other Contributions | $562,239 | AllOtherContributionsAmt |
| Total Contributions | $6,463,752 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| G & A AND TUITION REVE | 611710 | $729,424 | $729,424 |
| RENT FR AFFILIATED ORG | 531120 | $618,180 | $618,180 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,347,604 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $240 | TotalRevenueColumnAmt |
| Exclusion | $240 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,811,596 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,347,604 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $240 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,157,160 | TotalAmt |
| Program Services | $8,157,160 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $450,495 | TotalAmt |
| Program Services | $325,752 | ProgramServicesAmt |
| Management And General | $118,301 | ManagementAndGeneralAmt |
| Fundraising | $6,442 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,102,791 | TotalAmt |
| Program Services | $797,534 | ProgramServicesAmt |
| Management And General | $289,512 | ManagementAndGeneralAmt |
| Fundraising | $15,745 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,133 | TotalAmt |
| Program Services | $8,051 | ProgramServicesAmt |
| Management And General | $2,923 | ManagementAndGeneralAmt |
| Fundraising | $159 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,187 | TotalAmt |
| Program Services | $93,416 | ProgramServicesAmt |
| Management And General | $33,924 | ManagementAndGeneralAmt |
| Fundraising | $1,847 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,288 | TotalAmt |
| Program Services | $47,933 | ProgramServicesAmt |
| Management And General | $17,407 | ManagementAndGeneralAmt |
| Fundraising | $948 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $864 | TotalAmt |
| Management And General | $864 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,942 | TotalAmt |
| Management And General | $35,942 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,195 | TotalAmt |
| Program Services | $122,507 | ProgramServicesAmt |
| Management And General | $30,061 | ManagementAndGeneralAmt |
| Fundraising | $1,627 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,460 | TotalAmt |
| Program Services | $106,318 | ProgramServicesAmt |
| Management And General | $37,851 | ManagementAndGeneralAmt |
| Fundraising | $2,291 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,777 | TotalAmt |
| Program Services | $93,138 | ProgramServicesAmt |
| Management And General | $43,357 | ManagementAndGeneralAmt |
| Fundraising | $2,282 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,224 | TotalAmt |
| Program Services | $169,876 | ProgramServicesAmt |
| Management And General | $4,131 | ManagementAndGeneralAmt |
| Fundraising | $217 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,432 | TotalAmt |
| Program Services | $384,487 | ProgramServicesAmt |
| Management And General | $51,517 | ManagementAndGeneralAmt |
| Fundraising | $2,428 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $478,250 | TotalAmt |
| Program Services | $458,232 | ProgramServicesAmt |
| Management And General | $19,016 | ManagementAndGeneralAmt |
| Fundraising | $1,002 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| NMTC LOAN EXPENSES | $426,174 | $426,174 | ||
| TRAINING | $90,597 | $82,552 | $8,045 | |
| EQUIPMENT | $13,363 | $5,907 | $7,083 | $373 |
| PROGRAM PROJECTS | $6,216 | $6,216 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,020,548 | TotalAmt |
| Program Services | $11,285,253 | ProgramServicesAmt |
| Management And General | $699,934 | ManagementAndGeneralAmt |
| Fundraising | $35,361 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,006,712 | BOYAmt |
| EOY | $904,552 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $480,669 | BOYAmt |
| EOY | $378,795 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,908 | BOYAmt |
| EOY | $519,999 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,986 | BOYAmt |
| EOY | $11,742 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,594 | BOYAmt |
| EOY | $59,067 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,242,566 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,912,114 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,808,702 | BOYAmt |
| EOY | $12,330,452 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,120,409 | BOYAmt |
| EOY | $2,019,633 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $253,417 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,770,980 | BOYAmt |
| EOY | $16,477,657 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,541 | BOYAmt |
| EOY | $499,090 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,089,142 | BOYAmt |
| EOY | $10,690,519 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $4,850,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $305,635 | BOYAmt |
| EOY | $294,814 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,729,318 | BOYAmt |
| EOY | $16,334,423 | 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 | $3,802,611 | BOYAmt |
| EOY | -$91,827 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,051 | BOYAmt |
| EOY | $235,061 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,041,662 | BOYAmt |
| EOY | $143,234 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,770,980 | BOYAmt |
| EOY | $16,477,657 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$4,208,952 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $310,524 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,886,595 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,900,164 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,438,501 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,056,894 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,459,726 | CurrentTaxYearAmt |
| Total | $24,741,880 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,886,595 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,900,164 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,438,501 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,056,894 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,459,726 | CurrentTaxYearAmt |
| Total | $24,741,880 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $24,741,880 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,294 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,448 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,469 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $446 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $240 | CurrentTaxYearAmt |
| Total | $13,897 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $24,755,777 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $6,179,973 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99940 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99870 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $11,285,253 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $11,285,253 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $714,263 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $178,566 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $368,285 | CurrentYearMinus3Amt |
| Current Year Minus2 | $349,055 | CurrentYearMinus2Amt |
| Current Year Minus1 | $528,680 | CurrentYearMinus1Amt |
| Current Year | $714,263 | CurrentYearAmt |
| Total | $1,960,283 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $2,940,425 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus2 | $223 | CurrentYearMinus2Amt |
| Current Year Minus1 | $678 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
| Total | $901 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $92,071 | CurrentYearMinus3Amt |
| Current Year Minus2 | $87,264 | CurrentYearMinus2Amt |
| Current Year Minus1 | $132,170 | CurrentYearMinus1Amt |
| Current Year | $178,566 | CurrentYearAmt |
| Total | $490,071 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $735,107 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,986,004 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,676,211 | DepreciationAmt |
| Book Value | $12,309,793 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $176,004 | OtherCostOrOtherBasisAmt |
| Depreciation | $156,538 | DepreciationAmt |
| Book Value | $19,466 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $80,558 | OtherCostOrOtherBasisAmt |
| Depreciation | $79,365 | DepreciationAmt |
| Book Value | $1,193 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,330,452 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO KANU O KA `AINA NEW CENTURY PUBLIC CHARTER SCHOOL | Desc |
| Amt | $294,814 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $294,814 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,021,186 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $310,524 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $310,524 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,710,662 | RevenueSubtotalAmt |
| Other Revenues Not Included | $100,934 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $100,934 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,811,596 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,959,974 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,959,974 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,060,574 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,060,574 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,020,548 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED KALO'S (INCLUDING KA HULI MUA, LLC, AS A DISREGARDED ENTITY) TAX POSITIONS AS OF AUGUST 31, 2024 AND 2023, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. KALO IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CHANGES IN NET ASSETS WITH DONOR RESTRICTIONS -3,990. CARES ACT EMPLOYEE RETENTION CREDIT 104,924. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | NEW MARKET TAX CREDIT LOAN EXPENSE 4,060,574. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (18 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| HAKIPU'U ACADEMY | ||||||||
| PO BOX 1159 | KANEOHE | HI | 96744 | 990347698 | 501(C)(3) | $163,683 | $0 | SUPPORT TO CHARTER SCHOOL |
| HALAU KU MANA PCS | ||||||||
| 2101 MAKIKI HEIGHTS ROAD | HONOLULU | HI | 96822 | 912037775 | 501(C)(3) | $217,739 | $0 | SUPPORT TO CHARTER SCHOOL |
| KA UMEKE KA'EO HIPCS | ||||||||
| 1500 KALANIANAOLE AVE | HILO | HI | 96720 | 990348099 | 501(C)(3) | $294,742 | $0 | SUPPORT TO CHARTER SCHOOL |
| KA WAIHONA O KA NA'AUAO | ||||||||
| 89-195 FARRINGTON HWY | WAIANAE | HI | 96792 | 383904240 | 501(C)(3) | $606,394 | $0 | SUPPORT TO CHARTER SCHOOL |
| KAMAILE ACADEMY | ||||||||
| 85-180 ALA AKAU ST | WAIANAE | HI | 96792 | 270820688 | 501(C)(3) | $398,403 | $0 | SUPPORT TO CHARTER SCHOOL |
| KANU O KA AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||||||||
| 64-1043 HIIAKA ST | KAMUELA | HI | 96743 | 990349760 | 501(C)(3) | $541,922 | $0 | SUPPORT TO CHARTER SCHOOL |
| KANUIKAPONO | ||||||||
| PO BOX 12 | ANAHOLA | HI | 96703 | 990347358 | 501(C)(3) | $125,017 | $0 | SUPPORT TO CHARTER SCHOOL |
| KAWAIKINI NCPCS | ||||||||
| 3-1821 J KAUMUALII HWY | LIHUE | HI | 96766 | 262255893 | 501(C)(3) | $112,176 | $0 | SUPPORT TO CHARTER SCHOOL |
| KE ANA LAAHANA PUBLIC CHARTER SCHOOL | ||||||||
| PO BOX 4997 | HILO | HI | 96720 | 473927311 | 501(C)(3) | $206,788 | $0 | SUPPORT TO CHARTER SCHOOL |
| KE KULA 'O NAWAHIOKALANI'OPU'U IKI | ||||||||
| 16-120 OPUKAHAIA STREET SUITE 2 | KEAAU | HI | 96749 | 050584297 | 501(C)(3) | $485,100 | $0 | SUPPORT TO CHARTER SCHOOL |
| KE KULA NIIHAU O KEKAHA | ||||||||
| PO BOX 129 | KEKAHA | HI | 96752 | 300012402 | 501(C)(3) | $62,958 | $0 | SUPPORT TO CHARTER SCHOOL |
| KE KULA O SAMUEL M KAMAKAU LAB PCS | ||||||||
| 46-500 KUNEKI STREET | KANEOHE | HI | 96744 | 522356513 | 501(C)(3) | $256,735 | $0 | SUPPORT TO CHARTER SCHOOL |
| KUA O KA LA NCPCS | ||||||||
| 345 MAKALIKA ST | HILO | HI | 96720 | 990347360 | 501(C)(3) | $172,158 | $0 | SUPPORT TO CHARTER SCHOOL |
| KUALAPUU SCHOOL | ||||||||
| 260 FARRINGTON AVE | KUALAPUU | HI | 96757 | 272796554 | 501(C)(3) | $241,119 | $0 | SUPPORT TO CHARTER SCHOOL |
| KULA AUPUNI NIIHAU A KAHELELANI ALOHA | ||||||||
| PO BOX 610 | KEKAHA | HI | 96752 | 990349254 | 501(C)(3) | $258,482 | $0 | SUPPORT TO CHARTER SCHOOL |
| MALAMA HONUA PCS | ||||||||
| 41-054 EHUKAI ST | WAIMANALO | HI | 96795 | 461972486 | 501(C)(3) | $222,296 | $0 | SUPPORT TO CHARTER SCHOOL |
| WAIMEA MIDDLE SCHOOL | ||||||||
| 67-1229 MAMALAHOA HWY | WAIMEA | HI | 96743 | 272553216 | 501(C)(3) | $157,048 | $0 | SUPPORT TO CHARTER SCHOOL |
| AHU ILI | ||||||||
| 64-1043 HIIAKA ST | KAMUELA | HI | 96743 | 933426743 | 501(C)(3) | $3,634,400 | $0 | DONATION FOR NMTC TRANSACTION LEVERAGE LOAN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 18 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ORGANIZATION CONFIRMED BY SUBMISSION OF BUDGETED EXPENSES THAT FUNDS WERE USED BY THE RELATED GRANTEE ORGANIZATION TO SUPPORT ITS CHARTER SCHOOL OPERATIONS. RELATED TO AHU ILI, NMTC DOCUMENTATION CONFIRMED THE USE OF FUNDS TO COMPLETE THE TRANSACTION WHICH SUPPORTED BOTH ORGANIZATIONS PURPOSES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY KATIE BENIONI | PersonNm |
| Title | CHIEF FINANCIAL OFFICER | TitleTxt |
| Base Compensation Filing Org | $134,565 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $23,203 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $11,494 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $169,262 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERANGI BENIONI | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF MARY KATIE BENIONI, CFO | RelationshipDescriptionTxt |
| Transaction | $125,120 | TransactionAmt |
| Transaction | EMPLOYMENT - PLEASE NOTE THAT MARY KATIE BENIONI DOES NOT SUPERVISE TERANGI BENIONI. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WILL BE COMPLETED BY AN INDEPENDENT AUDITOR ANNUALLY AND COPIES OF THE DRAFT WILL BE PROVIDED TO THE ENTIRE GOVERNING BOARD OF DIRECTORS AS WELL AS THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 WITH THE BOARD OF DIRECTORS AND CHIEF FINANCIAL OFFICER. ANY NECESSARY CHANGES WILL THEN BE UPDATED ON THE FORM. ONCE ALL NECESSARY CHANGES ARE MADE AND THE EXECUTIVE DIRECTOR IS IN AGREEMENT WITH THE BOARD AND CFO ON THE FINISHED FORM 990, IT WILL BE SIGNED BY EITHER THE BOARD TREASURER OR SECRETARY, DATED AND SUBMITTED BY THE FILING DEADLINE. A COPY OF THE APPROVED FORM 990 WILL BE PROVIDED TO ALL OF THE OFFICERS AND DIRECTORS BEFORE THE RETURN IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY CLEARLY DEFINES THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, IT ALSO CONTAINS AN ANNUAL ACKNOWLEDGEMENT AND DISCLOSURE FORM TO ENSURE THE BOARD AGREES TO THEIR RESPONSIBILITIES. THE POLICY COVERS THE BOARD, DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT INTEREST. PERSONS WHO DO NOT DISCLOSE A CONFLICT ARE SUBJECT TO DISCIPLINARY ACTION. ALL POSSIBLE CONFLICTS OF FINANCIAL INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS AND/OR BOARD COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15 | KALO'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER COMPENSATION IS RECOMMENDED BY THE BOARD'S COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. THE COMMITTEE IS MADE UP OF THE BOARD CHAIR AND VICE CHAIR AND IS STAFFED BY A NON-BOARD MEMBER FISCAL EXPERT. THE COMMITTEE MEETS ANNUALLY TO REVIEW COMPENSATION UTILIZING COMPARATIVE DATA DERIVED FROM THE HAWAII EMPLOYER'S COUNCIL ANNUAL INDUSTRY SURVEYS ON SALARIES AND WAGES IN HAWAII. THE COMMITTEE REVIEWS THE DATA AND MAKES A RECOMMENDATION TO THE BOARD ON ANY COMPENSATION CHANGES. THE BOARD IS ABLE TO REVIEW THE RECOMMENDATION PRIOR TO VOTING. THE ACTIONS OF BOTH THE BOARD AND THE COMMITTEE ARE DOCUMENTED IN MEETING MINUTES WHICH ARE APPROVED BY THE BOARD AND COMMITTEE MEMBERS. THIS PROCESS WAS LAST UNDERTAKEN IN 2024. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KA HULI MUA LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6511 | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464243456 | EIN |
| Primary Activities | TO PROVIDE A VALUES-BASED PROGRAM FOR UNDERSERVED KEIKI AND THEIR FAMILIES | PrimaryActivitiesTxt |
| Legal Domicile State | HI | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KANU O KA AINA LEARNING OHANA | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AHU ILI | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 64-1043 HIIAKA ST | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 933426743 | EIN |
| Primary Activities | TO AID IN ECONOMIC & BUSINESS DEVELOPMENT OF HAWAIIAN EDUCATION COMMUNITIES | PrimaryActivitiesTxt |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12C, III-FI | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KANU O KA AINA LEARNING OHANA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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