2022-11-07T20:10:43-05:00 2021-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2021-01-01 990226111 'AHA PUNANA LEO INC AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 KA'IULANI LAEHA CEO 8089354304 2022-11-02 true KAIULANI LAEHA 999009999 GRETCHEN KREMEYER P00768528 8082425002 2022-11-07 2021 2022-09-23 18:48:47Z KAUANOE KAMANA 96 PUUHONU PLACE HILO HI 96720 7158086 false X WWW.AHAPUNANALEO.ORG X 1983 HI OPERATING AND ADMINISTERING HAWAII MEDIUM SCHOOLS AND RELATED PROGRAMS. 6 6 95 6 0 4367525 3902527 1908925 1910711 208482 241712 359247 860803 6844179 6915753 1131056 735533 0 2982635 3015196 0 8127 1457116 2031244 5570807 5781973 1273372 1133780 22257035 23875245 501026 685201 21756009 23190044 TO DRIVE AND INSPIRE CHANGE TO ENSURE A LIVING HAWAIIAN LANGUAGE IN HAWAII AND BEYOND. false false 4063865 735533 2659602 SCHOOL OPERATIONS: IN 2021, 'AHA PUNANA LEO ADMINISTERED 13 PRESCHOOLS PROGRAMS STATEWIDE, CO-ADMINISTERED WITH THE DEPARTMENT OF EDUCATION AND UNIVERSITY SYSTEM, KINDERGARTEN THROUGH GRADE 12 HAWAII MEDIUM PROGRAMS. SERVICE APPROXIMATELY 298 PRESCHOOLERS, AND 500 KINDERGARTENERS THROUGH 12TH-GRADE STUDENTS AND THEIR FAMILIES. WE SERVE APPROXIMATELY 5,000 INDIVIDUALS. 628201 77521 COMMUNITY PROGRAMMING: ADMINISTERED VARIOUS PROGRAMS IN THE BROADER COMMUNITY TO RAISE AWARENESS FOR, AND FOSTER LEARNING OF, TRADITIONAL HAWAIIAN KNOWLEDGE AND LANGUAGE FLUENCY, INCLUDING ON-LINE HAWAIIAN LANGUAGE CLASSES. 4692066 true true false false false false false false true true true false false false false true true false true false false false false false false false false true true false false false false false false false false false false false false false false false false false false true 30 0 95 true false false false false false false false false false false false false X 6 6 true false false false false false false true true false false true true true true true true true true false HI X 'AHA PUNANA LEO INC 8089354304 96 PUUHONU PLACE HILO HI 96720 KAUANOE KAMANA PRESIDENT 1.00 0.00 X X 0 0 0 MALIA 'ALOHILANI ROGERS SECRETARY 1.00 0.00 X X 0 0 0 WILLIAM H WILSON DIRECTOR 1.00 0.00 X 0 0 0 LARRY KIMURA DIRECTOR 1.00 0.00 X 0 0 0 R KEAWE LOPES JR DIRECTOR 1.00 0.00 X 0 0 0 KI'OPE RAYMOND DIRECTOR 1.00 0.00 X 0 0 0 KA'IULANI LAEHA CEO 40.00 0.00 X 136164 0 12266 K SEAN KEKINA COO 40.00 0.00 X 103324 0 12854 239488 25120 2 false false false IC CONSTRUCTION INC 812 KAWAIAHAO ST HONOLULU HI 96813 CONSTRUCTION 817822 KAMA'AINA JANITORIAL MAINTENANCE 1088 BISHOP ST 1002 HONOLULU HI 96813 JANITORIAL 106532 2 1718323 2184204 3902527 TUITION AND FEES 611630 1826098 1826098 COMMUNITY BASED PROGRAM FEES 561110 77521 77521 OTHER PROGRAM SALES AND FEES 611630 7092 7092 1910711 76126 76126 464283 66946 397337 397337 397337 340973 164889 10498 176084 -10498 165586 165586 EMPLOYEE RETENTION CREDITS 900099 436616 436616 OTHER INCOME 900099 26850 26850 463466 6915753 2771514 241712 660914 660914 74619 74619 264609 203931 60021 657 2199981 1689400 504913 5668 25839 20596 5201 42 338558 269862 68151 545 186209 148427 37483 299 50139 33937 16186 16 5286 3578 1706 2 318908 215856 102953 99 190748 119809 70168 771 31753 25888 5865 530413 468032 62381 16208 13619 2561 28 1201 979 222 190145 144510 45635 92119 40459 51660 SCHOOL ACTIVITIES 273002 273002 EQUIPMENT LEASE & MAINT. 201500 160013 41487 PROJECT EXPENSES 115608 113001 2607 OTHER EXPENSES 13967 11387 2580 247 247 5781973 4692066 1081780 8127 2369127 2396696 671503 678396 376503 1057738 550278 362900 80060 60941 12917397 3489157 8701054 9428240 9358203 9870283 150307 20051 22257035 23875245 146896 495372 126542 156137 227588 33692 501026 685201 X 16344789 17714100 5411220 5475944 21756009 23190044 22257035 23875245 X 1133780 300255 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 2283502 267651 5286 2551153 2000000 29080 268896 14474 2283502 2806574 533958 1317845 22687 2000000 2985786 -157293 21919 2806574 2621134 385165 20513 2985786 0.78400 0.21600 false false 3073154 3073154 8393000 2630956 5762044 494144 478731 15413 957099 379470 577629 9428240 X 7317452 300255 24000 77444 401699 6915753 6915753 5883417 24000 77444 101444 5781973 5781973 SCHEDULE D, PAGE 2, PART IV, LINE 2B FUNDS HELD ON BEHALF OF OTHERS ARE MONIES COLLECTED AND DISBURSED ON BEHALF OF OTHERS UNDER ARRANGEMENTS WHEREBY THE ORGANIZATION DOES NOT HAVE UNILATERAL POWER TO REDIRECT THE USE OF THE FUND. A LIABILITY IS RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS FOR THESE FUNDS HELD IN TRUST AND IS MAINTAINED UNTIL THE MONIES ARE DISBURSED. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS AN ENDOWMENT FOR WHICH EARNINGS ARE RESTRICTED FOR TEACHER SALARIES, ORGANIZATION-WIDE ADMINISTRATION, AND CURRICULUM DEVELOPMENT PROGRAMS. SCHEDULE D, PAGE 3, PART X 'AHA PUNANA LEO IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23(B) OF THE HAWAII REVISED STATUTES. THEREFORE NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED FOR THE FINANCIAL STATEMENTS. 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 2021. 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 2018. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 66,946 LOSS ON DISPOSAL 10,498 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 66,946 LOSS ON DISPOSAL 10,498 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 REGISTRATION MATERIALS CONTAIN THE NONDISCRIMINATION POLICY OF THE SCHOOLS. SCHEDULE E, LINE 5 THE ORGANIZATION RECEIVES FEDERAL FUNDS FROM THE USDA FOR REIMBURSEMENT OF COSTS ASSOCIATED WITH THE SCHOOL LUNCH PROGRAM. SCHEDULE E, LINE 6 THE ORGANIZATION RECEIVES FEDERAL FUNDS FROM THE USDA FOR REIMBURSEMENT OF COSTS ASSOCIATED WITH THE SCHOOL LUNCH PROGRAM. DURING 2021, THE ORGANIZATION RECEIVED FUNDS UNDER THE PAYCHECK PROTECTION PROGRAM THROUGH THE SMALL BUSINESS ADMINISTRATION. true KE KULA 'O NAWAHIOKALANI'OPU'U IKI LAB PUBLIC CHARTER SCHOOL 16-120 OPUKAHAIA ST KEAAU HI 96749 050584297 GOV 529325 SUPPORT UNIVERSITY OF HAWAII 2500 CAMPUS RD HONOLULU HI 96822 996000354 GOV 7983 SUPPORT KE KULA NIIHAU O KEKAHA PUBLIC CHARTER SCHOOL 8135 KEKAHA ROAD KEKAHA HI 96752 300012402 GOV 123606 SUPPORT 3 SCHOLARSHIPS 1 2500 FINANCIAL AID AWARD 60 72119 SCHEDULE I, PAGE 1, PART I, LINE 2 FINANCIAL AID REQUESTS REQUIRE FAMILIES TO SUBMIT A COMPLETED FINANCIAL AID APPLICATION, ALONG WITH THE MOST RECENT TAX RETURN, PAY STUBS FROM BOTH PARENTS, SCHOOL TRANSCRIPTS IF PARENT IS ATTENDING SCHOOL, AND COPIES OF OTHER ASSISTANCE AWARDS TO THE SITE DIRECTOR. THE SITE DIRECTOR FORWARDS APPLICATIONS TO THE SCHOOL PROGRAM OPERATIONS OFFICE FOR REVIEW BY THE FINANCIAL AID COMMITTEE, WHO INFORMS THE FAMILIES DIRECTION OF ANY AWARD. FORM 990, PAGE 6, PART VI, LINE 2 WILLIAM H. WILSON KAUANOE KAMANA DIRECTOR PRESIDENT MARRIED FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT OF THE FORM 990 IS EMAILED TO ALL OFFICERS AND BOARD MEMBERS FOR REVIEW, COMMENT, AND APPROVAL. THE FINAL FORM 990 IS PRESENTED AT A SCHEDULED BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C A COPY OF THE CONFLICT OF INTEREST POLICY DEFINING CONFLICTS AND HOW THEY ARE TO BE ADDRESSED BY THE ORGANIZATION IS SIGNED BY ALL OFFICERS AND BOARD MEMBERS ACKNOWLEDGING THEIR UNDERSTANDING AND COMPLIANCE, AND IS KEPT ON FILE AND REVIEWED AT LEAST ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS BASED ON THE REQUIREMENTS FOR THE POSITION(S), RELEVANT INDUSTRY KNOWLEDGE, EDUCATIONAL BACKGROUND AND EXPERIENCE, ALONG WITH THE LEVEL OF HAWAIIAN KNOWLEDGE AND LANGUAGE FLUENCY. A REVIEW OF COMPARABLES IS MADE, WITH A FOCUS ON THE REGION, USING SALARY SURVEY DATA AVAILABLE. FORM 990, PAGE 6, PART VI, LINE 15B OTHER OFFICER COMPENSATION IS ESTABLISHED BY A COMPENSATION AGREEMENT THAT IS REVIEWED BY THE BOARD AND APPROVED BY THE CEO. FORM 990, PAGE 6, PART VI, LINE 19 THE FORM 990 IS AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 66,946 LOSS ON DISPOSAL 10,498 RENTAL EXPENSES -66,946 LOSS ON DISPOSAL -10,498