2019-11-13T20:06:09-06:00 2018-12-31 651203311 WIKOFF COMBS & CO LLC 1001 BISHOP STREET SUITE 2760 HONOLULU HI 968133486 990 2018-01-01 990226111 'AHA PUNANA LEO INC AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 KA'IULANI LAEHA BEGIN 10118 CEO 0080893543 2019-11-11 true CATHA LEE COMBS P01711103 8087911414 2019-11-13 24.165.38.202 2019-11-13 20:06:09 CS P 7E4121BA9F111E655B81A95F486BE6822B150891 D66E6C0ED6B8D10EB77FE8EBB90BBB8218071568 2018 2020-01-14 16:20:31Z KAUANOE KAMANA 96 PUUHONU PLACE HILO HI 96720 8243110 false X WWW.AHAPUNANALEO.ORG X 1983 HI OPERATING AND ADMINISTRATING HAWAIIAN MEDIUM SCHOOLS AND RELATED PROGRAMS. 7 7 145 500 0 3814405 5134416 2595747 2427869 570109 287444 232818 244487 7213079 8094216 292691 240540 0 3233883 3284398 0 5001 2449712 2710196 5976286 6235134 1236793 1859082 18595547 20459606 1029728 1598603 17565819 18861003 TO DRIVE AND INSPIRE CHANGE TO ENSURE A LIVING HAWAIIAN LANGUAGE IN HAWAI'I AND BEYOND. false false 4524456 240540 2342510 SCHOOL OPERATIONS: ADMINISTERED 12 PRESCHOOLS STATEWIDE AND CO- ADMINISTERED, WITH THE HAWAII DEPARTMENT OF EDUCATION AND UNIVERSITY SYSTEM, KINDERGARTEN THROUGH GRADE 12 HAWAIIAN MEDIUM PROGRAMS. SERVICED APPROXIMATELY 300 PRESCHOOL AND APPROXIMATELY 500 KINDERGARTEN THROUGH 12TH GRADE STUDENTS AND THEIR FAMILIES. IN ADDITION, PROVIDED A TOTAL OF 163,033 IN FINANCIAL ASSISTANCE TO 64 FAMILIES, AND ANOTHER 81,480 IN TUITION WAIVERS FOR 37 FAMILIES. 573358 85359 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. 5097814 true true false false false false false false false true true false false false true 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 18 0 true 145 true false false false false false false false false false false false false X 7 7 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 76375 0 9637 KA'IULANI LAEHA BEGIN 10118 CEO 40.00 X 23269 0 432 99644 10069 false false false TAKAMINE CONSTRUCTION INC 1226 KAMEHAMEHA AVE STE C HILO HI 96720 CONSTRUCTION 1086070 HOKU'ULA GROUP LLC 500 KALANIANAOLE AVE BLDG 2 HILO HI 96720 CONSULTING 170000 WELOALOHA PO BOX 5344 KANEOHE HI 96744 CONSULTING 109585 3 1315079 3819337 5134416 TUITION & FEES 611630 2342510 2342510 COMMUNITY BASED PROGRAM FEES 900099 85359 85359 2427869 233541 233541 265858 21371 244487 244487 244487 117789 63637 127523 -9734 63637 53903 53903 8094216 2672356 287444 X 240540 240540 103032 59163 39881 3988 2539812 2100859 438953 30327 25356 4921 50 414345 356321 57457 567 196882 160684 35894 304 9284 9284 17122 17122 50928 50928 982425 718708 263717 12060 163 11897 128209 96857 31260 92 20349 15036 5313 303838 288535 15303 300187 248405 51782 22858 11876 10982 182127 158450 23677 94054 74807 19247 CLASSROOM & STUDENT EXP 420739 411809 8930 EQUIPMENT LEASE AND MAINT 90415 65742 24673 SCHOOL OPERATIONS 52830 47682 5148 OTHER EXPENSES 22771 7537 15234 6235134 5097814 1132319 5001 1824164 3395767 710983 687925 712855 391520 39248 15587 21566 22470 9361917 2863271 5051403 6498646 9768557 9447691 466771 18595547 20459606 445297 327893 451127 579221 133304 691489 1029728 1598603 X 12496068 12552503 3069751 4308500 2000000 2000000 17565819 18861003 18595547 20459606 X 1859082 -563898 X false true X true true true X 2985786 -157293 21919 2806574 2621134 385165 20513 2985786 2472404 167310 18580 2621134 2514360 -23411 18545 2472404 2386131 146349 18120 2514360 0.71260 0.28740 false false 793755 793755 7151180 2133233 5017947 474988 421217 53771 941994 308821 633173 6498646 PREPAID TUITION 367077 FUNDS HELD IN TRUST 324412 691489 7565921 -563898 65160 -498738 8064659 50928 -21371 29557 8094216 6270737 65160 21371 86531 6184206 50928 50928 6235134 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 -21,371 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 21,371 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 240540 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 170000 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 BOD'S: KAUANOE KAMANA & PILA WILSON SISTER OF BOD: HULILAU WILSON KA'IU KIMURA (FORMER BOD, ENDED JULY 2017) - NIECE OF BOD: LARRY KIMURA 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 N/A - ONLY THE EXECUTIVE DIRECTOR IS COMPENSATED. SEE EXPLANATION FOR LINE 15A ABOVE. 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 718,708 263,717 0 FORM 990, PART XI, LINE 9 RENTAL EXPENSES 21,371 RENTAL EXPENSES -21,371