2020-11-13T22:28:24-06:00 2019-12-31 651203311 WIKOFF COMBS & CO LLC 1001 BISHOP STREET SUITE 2760 HONOLULU HI 968133486 990 2019-01-01 990226111 'AHA PUNANA LEO INC AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 KA'IULANI LAEHA CEO 0080893543 2020-11-09 true CATHA LEE COMBS P01711103 8087911414 2020-11-13 24.165.38.202 2020-11-13 22:28:24 CS P FEC914D1BC15D1521C2322815C8FAF5823C209F8 FEC914D1BC15D1521C2322815C8FAF5823C209F8 2019 2021-01-29 14:40:06Z KAUANOE KAMANA 96 PUUHONU PLACE HILO HI 96720 11135438 false X WWW.AHAPUNANALEO.ORG X 1983 HI OPERATING AND ADMINISTRATING HAWAIIAN MEDIUM SCHOOLS AND RELATED PROGRAMS. 9 9 143 500 5544 5134416 3483176 2427869 2365421 287444 1021836 244487 290949 8094216 7161382 240540 143545 0 3284398 3505308 0 9849 2710196 2833292 6235134 6482145 1859082 679237 20459606 21162238 1598603 1293997 18861003 19868241 TO DRIVE AND INSPIRE CHANGE TO ENSURE A LIVING HAWAIIAN LANGUAGE IN HAWAI'I AND BEYOND. false false 3870912 143545 2274902 SCHOOL OPERATIONS: IN 2019, 'AHA PUNANA LEO ADMINISTERED 12 PRESCHOOLS AND 2 INFANT-TODDLER PROGRAMS STATEWIDE. CO-ADMINISTERED WITH THE DEPARTMENT OF EDUCATION AND UNIVERSITY SYSTEM, KINDERGARTEN THROUGH GRADE 12 HAWAIIAN MEDIUM PROGRAMS. SERVICED APPROXIMATELY 333 PRESCHOOL AND INFANT-TODDLER AND AN AVERAGE OF 500 KINDERGARTEN THROUGH 12TH-GRADE STUDENTS AND THEIR FAMILIES. 1192043 90519 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. SERVED APPROXIMATELY 5,000 INDIVIDUALS. 5062955 true true false false false false false false true true true false false false false false true false true false false false false false false false false false true false false false false false false true true false false false false false false false false false false true 34 0 true 143 true true true false false false false false false false false false false false X 9 9 true false false false false false false true true false false true true true true true true true true false HI X THE ORGANIZATION 8089354304 96 PUUHONU PLACE HILO HI 96720 KAUANOE KAMANA PRESIDENT 1.00 X X 0 0 0 MALIA 'ALOHILANI ROGERS SECRETARY 1.00 X X 0 0 0 LARRY KIMURA DIRECTOR 1.00 X 0 0 0 KEAWE LOPES DIRECTOR 1.00 X 0 0 0 KI'OPE RAYMOND DIRECTOR 1.00 X 0 0 0 HULILAU WILSON DIRECTOR 1.00 X 0 0 0 WILLIAM PILA WILSON DIRECTOR 1.00 X 0 0 0 MYRNA AIONA EXECUTIVE DI 40.00 X 73566 0 7778 KA'IULANI LAEHA CEO 40.00 X 125000 0 10942 SEAN KEKINA COO 40.00 X 79154 0 12000 277720 30720 1 false false false PALIKU DOCUMENTARY FILMS P51-261 KEKIO ROAD KAAAWA HI 96730 PROFESSIONAL 165496 WELOALOHA PO BOX 5344 KANEOHE HI 96744 CONSULTING 144750 HOKU'ULA GROUP LLC 500 KALANIANAOLE AVE BLDG 2 HILO HI 96720 CONSULTING 111937 3 1082285 2400891 3483176 TUITION & FEES 611630 2274902 2274902 COMMUNITY BASED PROGRAM FEES 611630 84975 84975 ADMINISTRATIVE FEES 561110 5544 5544 2365421 242961 242961 314290 23441 290849 290849 290849 4712302 17188 3950615 761687 17188 778875 778875 OTHER REVENUE 100 100 100 7161382 2650726 5544 1021936 X 143545 143545 308440 11666 296774 2521738 2139820 374706 7212 27070 27070 439272 373111 65578 583 208788 160710 47526 552 27082 27082 54717 54717 52329 52329 752794 545077 207464 253 7251 4618 2633 119622 68911 50093 618 22641 21151 1490 331849 283679 48170 371231 311933 58667 631 60862 45932 14930 218628 166158 52470 66307 29122 37185 SCHOOL OPERATIONS 518584 515927 2657 EQUIPMENT LEASE & MAINT. 143003 113560 29443 OTHER EXPENSES 44523 32958 11565 PROJECT RELATED EXPENSES 41869 40925 944 6482145 5062955 1409341 9849 3395767 2717104 687925 688322 391520 797262 15587 46409 22470 45097 12009177 3081899 6498646 8927278 9447691 7909734 31032 20459606 21162238 327893 328690 946298 664876 324412 300431 1598603 1293997 X 12552503 14355494 6308500 5512747 18861003 19868241 20459606 21162238 X 679237 328001 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 2806574 533958 1317845 22687 2000000 2985786 -157293 21919 2806574 2621134 385165 20513 2985786 2472404 167310 18580 2621134 2514360 -23411 18545 2472404 1.00000 false false 3073154 3073154 7484780 2309776 5175004 494144 438242 55902 957099 333881 623218 8927278 7523855 328001 63360 391361 7132494 52329 -23441 28888 7161382 6516617 63360 23441 86801 6429816 52329 52329 6482145 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 FUNDS. 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 A 2,000,000 ENDOWMENT FOR WHICH EARNINGS ARE RESTRICTED FOR TEACHER SALARIES, ORGANIZATION-WIDE ADMINISTRATION, AND CURRICULUM DEVELOPMENT PROGRAMS. SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -23,441 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 23,441 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 RACIAL NONDISCRIMINATION POLICY OF THE SCHOOLS. SCHEDULE E, LINE 6 THE ORGANIZATION RECEIVES FEDERAL FUNDS FROM THE USDA FOR REIMBURSEMENT OF COSTS ASSOCIATED WITH THE SCHOOL LUNCH PROGRAM. true FINANCIAL AID SCHOLARSHIP 72 143545 SCHEDULE I, PAGE 1, PART I, LINE 2 FINANCIAL AID REQUESTS REQUIRE FAMILES 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 DIRECTORS FORWARD APPLICATIONS TO THE SCHOOL PROGRAM OPERATIONS OFFICE FOR REVIEW BY THE FINANCIAL AID COMMITTEE WHO INFORMS THE FAMILIES DIRECTLY OF ANY AWARD. HOKU'ULA GROUP LLC RELATED TO BOD 111937 CONSULTING false SCHEDULE L, PART V HOKU'ULA GROUP, LLC - OWNERS OF THE LLC WITH A RELATIONSHIP TO THE ORGANIZATION ARE: KELI'I WILSON - DAUGHTER OF KAUANOE KAMANA & PILA WILSON (DIRECTORS) SISTER OF HULILAU WILSON (DIRECTOR) KA'IU KIMURA - NIECE OF LARRY KIMURA (DIRECTOR) (FORMER DIRECTOR, ENDED JULY 2017) FORM 990, PAGE 6, PART VI, LINE 2 KAUANOE KAMANA PILA WILSON BOARD PRES. DIRECTOR SPOUSE HULILAU WILSON KAUANOE KAMANA DIRECTOR BOARD PRES. SON HULILAU WILSON PILA WILSON DIRECTOR DIRECTOR SON FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT 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 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 ALSO ON THE REGION, USING SALARY SURVEY DATA AVAILABLE. FORM 990, PAGE 6, PART VI, LINE 15B OTHER OFFICERS' 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 FORM 990 IS AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE SERVICES 545,077 207,464 253 FORM 990, PART XI, LINE 9 RENTAL EXPENSES 23,441 RENTAL EXPENSES -23,441