KOHALA INSTITUTE: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- KOHALA INSTITUTE (EIN 81-1160416)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-13
- IRS object ID
- 201823179349308277
- Schema version
- 2017v2.3
- 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 | 2018-11-13T19:49:37-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 811160416 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KOHALA INSTITUTE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KOHA | BusinessNameControlTxt |
| Phone | 8088895151 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 344 | AddressLine1Txt |
| City | KAPAAU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96755 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | D NOELANI KALIPI | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8088895151 | PhoneNum |
| Signature | 2018-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK A HAYES | PreparerPersonNm |
| PTIN | P00085205 | PTIN |
| Phone | 8085311040 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 199.204.177.210 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-13 | IPDt |
| IP Tm | 10:29:10 | IPTm |
| IP Timezone | HS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 535355867E90EBBC9182D3BA76B7318438B7D6AB | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 49AE420183F51F3D897942B4E6353080466E1AAA | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | D NOELANI KALIPI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 344 | AddressLine1Txt |
| City | KAPAAU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96755 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $70,960 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | KOHALAINSTITUTE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO INSPIRE THE DEEPENING AND DISCOVERY OF HUMAN CONNECTION AND COLLABORATION FOR A SUSTAINABLE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 62 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,240,316 | PYContributionsGrantsAmt |
| CY Contributions Grants | $318,697 | CYContributionsGrantsAmt |
| PY Program Service Revenue | -$27,343 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | -$247,737 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | -$68,364 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,212,973 | PYTotalRevenueAmt |
| CY Total Revenue | $2,596 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $473,883 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $700,189 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $12,440 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $152,296 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $312,776 | PYOtherExpensesAmt |
| CY Other Expenses | $802,078 | CYOtherExpensesAmt |
| PY Total Expenses | $799,099 | PYTotalExpensesAmt |
| CY Total Expenses | $1,502,267 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $413,874 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,499,671 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,361,900 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,288,284 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,953,353 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,481,849 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $408,547 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,193,565 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO INSPIRE THE DEEPENING AND DISCOVERY OF HUMAN CONNECTION AND COLLABORATION FOR A SUSTAINABLE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,083,619 | ExpenseAmt |
| Revenue | $189,071 | RevenueAmt |
| Desc | CUSTOMIZED PLACE-BASED LEARNING EXPERIENCES AT THE GRACE CENTER - THE GRACE CENTER IS A SIX BUILDING CAMPUS THAT HOSTS MEETINGS, CONFERENCES, AND SERVES AS A CENTERPIECE FOR IMMERSIVE PLACE-BASED LEARNING EXPERIENCES WITHIN THE 2400 ACRES LEASED BY KOHALA INSTITUTE. THE OBJECTIVE OF THE FACILITY IS TO SERVE AS A SAFE AND INSPIRATIONAL SPACE FOR CONVENING AND PLACE-BASED IMMERSIVE LEARNING EXPERIENCES IN SUPPORT ITS MISSION OF INSPIRING THE DISCOVERY AND DEPEENING OF HUMAN CONNECTION AND COLLABORATION FOR A SUSTAINABLE WORLD.IN 2017, KI HOSTED AN ESTIMATED 500 GUESTS FOR MEETINGS, LODGING, AND PLACE-BASED EXPERIENCES IN APPROXIMATELY 40 EVENTS AT THE GRACE CENTER. PARTICIPANTS INCLUDED HAWAII STUDENTS FROM PRE-K TO POST-SECONDARY INSTITUTIONS, NONPROFIT ORGANIZATIONS, INTERNATIONAL VISITORS, AND HAWAII BUSINESSES. ACTIVITIES WERE LARGELY CUSTOMIZED TO MEET THE LEARNING NEEDS OF EACH GROUP FROM STRATEGY AND PLANNING TO CONNECTION WITH NATURE AND CULTURE. MOST EVENTS INCLUDED CULTURAL PROTOCOLS (CHANTING) AND INFORMATION ABOUT THE CULTURAL HISTORY OF THE LANDS STEWARDED BY KOHALA INSTITUTE AS PART OF SHARING THE "SENSE OF PLACE" WITH EVERY GUEST.IN 2017, AN ESTIMATED 650 PEOPLE PARTICIPATED IN PLACE-BASED LEARNING EXPERIENCES AT KOHALA INSTITUTE?S LIVING CLASSROOM WHICH FEATURES NATIVE AGRICULTURAL PRACTICES AND WATER MANAGEMENT THAT INCORPORATE HANDS-ON OPPORTUNITIES TO EXPERIENCE NATIVE CULTURAL PRACTICES. THERE WERE AN ESTIMATED 25 LEARNING EXPERIENCES CONDUCTED IN 2017. GROUP SIZE RANGED FROM 5 - 85 PER EVENT. THESE EVENTS ALSO INCLUDED THE KI TOURS PROGRAM WHICH FOCUSES ON HISTORIC AND CULTURAL SITES THAT DEMONSTRATE LAND AND WATER MANAGEMENT EXAMPLES OF THE ?IOLE AHUPUA?A DURING THE PRECONTACT, MISSIONARY, PLANTATION AND POST-PLANTATION HISTORIC PERIODS. THESE EXPERIENCES ARE INTENDED TO ASSIST WITH BUILDING GREATER CONTEXT AND UNDERSTANDING ABOUT HAWAII?S UNIQUE HISTORY, SHOWCASING LESSONS LEARNED, AND EXPLAINING HOW THOSE EVENTS HAVE LED TO MODERN DAY PRACTICES WHICH ARE THEN DISCUSSED IN THE FRAMEWORK OF HOW WE CAN BETTER ADDRESS METHODS TO ENSURE THE RESILIENCY OF OUR ENVIRONMENT AND COMMUNITIES.DURING THIS TIME, KOHALA INSTITUTE UTILIZED ITS GRACE CENTER CAMPUS AS THE HEADQUARTERS FOR ITS PROGRAMMING RELATED TO THE GRACE LEADERSHIP JOURNEY, A YEAR LONG LEADERSHIP PROGRAM FOR HIGH SCHOOL JUNIORS. THE PROGRAM FOCUSED ON A COHORT OF 11 STUDENTS WHO ENGAGED IN PRACTICAL APPLICATION OF LEADERSHIP SKILLS, TOOLS, AND METHODS LARGELY FOCUSED ON NAVIGATING CONFLICT WITH THE GOAL OF REACHING COLLABORATIVE SOLUTIONS WITH ACTIONABLE DELIVERABLES. SIX SESSIONS WERE HELD IN 2017 (PROGRAM FOLLOWS THE 2017-18 SCHOOL YEAR). | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SEE SCHEDULE O FOR CONTINUATION OF PROGRAM SERVICE ACCOMPLISHMENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,083,619 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 | 0 | 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 | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | 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 | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | 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 | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| 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 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8088895151 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 344 | AddressLine1Txt |
| City | KAPAAU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96755 | 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 |
|---|---|---|---|---|---|---|
| MICHAEL FUJIMOTO | ||||||
| PRESIDENT/SECRETARY | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERIC LE | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LAURIE AINSLIE | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALAN TANG | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| D NOELANI KALIPI | ||||||
| EXECUTIVE DIRECTOR | 60.00 | Yes (X) | $134,750 | $0 | $0 | |
| MONIQUE ALLISON | ||||||
| DIRECTOR OF FINANCE AND OPERATIONS | 60.00 | Yes (X) | $85,539 | $0 | $11,190 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $220,289 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,190 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | QUALITY BUILDERS INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2135 | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSTRUCTION SERVICES | ServicesDesc |
| Compensation | $651,379 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $34,760 | GovernmentGrantsAmt |
| All Other Contributions | $283,937 | AllOtherContributionsAmt |
| Noncash Contributions | $19,015 | NoncashContributionsAmt |
| Total Contributions | $318,697 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM RENTAL | 531120 | $144,945 | $144,945 |
| PROGRAM SERVICE REVENU | 900099 | $44,126 | $44,126 |
| PROGRAM INVESTMENTS | 110000 | -$436,808 | -$436,808 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | -$247,737 | TotalProgramServiceRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $68,364 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$68,364 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$68,364 | TotalRevenueColumnAmt |
| Exclusion | -$68,364 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,596 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$247,737 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$68,364 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,479 | TotalAmt |
| Program Services | $163,350 | ProgramServicesAmt |
| Management And General | $45,219 | ManagementAndGeneralAmt |
| Fundraising | $22,910 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,816 | TotalAmt |
| Program Services | $256,643 | ProgramServicesAmt |
| Management And General | $54,104 | ManagementAndGeneralAmt |
| Fundraising | $36,069 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,675 | TotalAmt |
| Program Services | $59,504 | ProgramServicesAmt |
| Management And General | $1,761 | ManagementAndGeneralAmt |
| Fundraising | $8,410 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,219 | TotalAmt |
| Program Services | $38,642 | ProgramServicesAmt |
| Management And General | $8,146 | ManagementAndGeneralAmt |
| Fundraising | $5,431 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,346 | TotalAmt |
| Management And General | $9,346 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,569 | TotalAmt |
| Management And General | $28,569 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,863 | TotalAmt |
| Program Services | $241,138 | ProgramServicesAmt |
| Management And General | $50,835 | ManagementAndGeneralAmt |
| Fundraising | $33,890 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,628 | TotalAmt |
| Program Services | $47,085 | ProgramServicesAmt |
| Management And General | $9,926 | ManagementAndGeneralAmt |
| Fundraising | $6,617 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,074 | TotalAmt |
| Program Services | $6,715 | ProgramServicesAmt |
| Management And General | $1,415 | ManagementAndGeneralAmt |
| Fundraising | $944 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,229 | TotalAmt |
| Program Services | $50,489 | ProgramServicesAmt |
| Management And General | $10,644 | ManagementAndGeneralAmt |
| Fundraising | $7,096 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,881 | TotalAmt |
| Program Services | $8,792 | ProgramServicesAmt |
| Management And General | $1,853 | ManagementAndGeneralAmt |
| Fundraising | $1,236 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,900 | TotalAmt |
| Program Services | $2,146 | ProgramServicesAmt |
| Management And General | $452 | ManagementAndGeneralAmt |
| Fundraising | $302 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,883 | TotalAmt |
| Program Services | $30,253 | ProgramServicesAmt |
| Management And General | $6,378 | ManagementAndGeneralAmt |
| Fundraising | $4,252 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,686 | TotalAmt |
| Program Services | $46,388 | ProgramServicesAmt |
| Management And General | $9,779 | ManagementAndGeneralAmt |
| Fundraising | $6,519 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,757 | TotalAmt |
| Program Services | $64,200 | ProgramServicesAmt |
| Management And General | $13,534 | ManagementAndGeneralAmt |
| Fundraising | $9,023 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TAXES | $26,361 | $19,507 | $4,112 | $2,742 |
| REPAIRS AND MAINTENANCE | $18,592 | $13,758 | $2,900 | $1,934 |
| COGS | $18,592 | $13,758 | $2,900 | $1,934 |
| PROGRAM EXPENSES | $13,232 | $9,792 | $2,064 | $1,376 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,485 | TotalAmt |
| Program Services | $11,459 | ProgramServicesAmt |
| Management And General | $2,415 | ManagementAndGeneralAmt |
| Fundraising | $1,611 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,502,267 | TotalAmt |
| Program Services | $1,083,619 | ProgramServicesAmt |
| Management And General | $266,352 | ManagementAndGeneralAmt |
| Fundraising | $152,296 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,776 | BOYAmt |
| EOY | $435,849 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,804 | BOYAmt |
| EOY | $68,083 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,134 | BOYAmt |
| EOY | $27,725 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,840,598 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $83,971 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,313,937 | BOYAmt |
| EOY | $1,756,627 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,249 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,361,900 | BOYAmt |
| EOY | $2,288,284 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,807 | BOYAmt |
| EOY | $114,260 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,642,546 | BOYAmt |
| EOY | $3,367,589 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,953,353 | BOYAmt |
| EOY | $3,481,849 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,047 | BOYAmt |
| EOY | -$1,329,025 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,500 | BOYAmt |
| EOY | $135,460 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $408,547 | BOYAmt |
| EOY | -$1,193,565 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,361,900 | BOYAmt |
| EOY | $2,288,284 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,499,671 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$102,441 | 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 Minus1 Year | $1,240,316 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $318,697 | CurrentTaxYearAmt |
| Total | $1,559,013 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,240,316 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $318,697 | CurrentTaxYearAmt |
| Total | $1,559,013 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,559,013 | PublicSupportTotal170Amt |
| Total Support | $1,559,013 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $317,152 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,623,865 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,235 | DepreciationAmt |
| Book Value | $1,588,630 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $132,445 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,082 | DepreciationAmt |
| Book Value | $97,363 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $84,288 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,654 | DepreciationAmt |
| Book Value | $70,634 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,756,627 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $541,165 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $131,357 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $131,357 | RevenueNotReportedAmt |
| Revenue Subtotal | $409,808 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$407,212 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$407,212 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,596 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,633,624 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $131,357 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $131,357 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,502,267 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,502,267 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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 THE TAX POSITIONS OF KOHALA INSTITUTE AS OF DECEMBER 31, 2017 AND 2016 AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. KOHALA INSTITUTE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS AS THERE ARE NO OPEN TAX YEARS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 97,960. PROGRAM INVESTMENTS -436,808. LOSS ON DISPOSAL OF PROPERTY & EQUIPMENT -68,364. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | BEFORE THE FORM 990 IS FILED, A DETAILED REVIEW IS CONDUCTED BY MANAGEMENT, INCLUDING ALL SUPPORTING SCHEDULES AND IN COMPARISON WITH THE AUDIT REPORT. THE CHAIRMAN AND BOARD AND FINANCE AND OPERATIONS COMMITTEE THEN CONDUCT AN OVERALL REVIEW. THE REMAINING BOARD MEMBERS CONDUCT A HIGH LEVEL REVIEW OF THE RETURN, WHICH MAY OCCUR BEFORE OR AFTER THE RETURN IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A BOARD COMMITTEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PERSONS COVERED UNDER THE CONFLICT OF INTEREST POLICY ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST TO THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, THE INTERESTED PERSON SHALL LEAVE THE BOARD OR BOARD COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR BOARD COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS, AND THE RESOLUTION. THE PROCEEDING WILL BE DOCUMENTED IN MINUTES OF THE BOARD OR BOARD COMMITTEE MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR. IN DETERMINING COMPENSATION, THE ORGANIZATION CONSIDERS ITS FISCAL RESOURCES/LIMITATIONS AND USES DATA FROM COMPARABLE POSITIONS IN NON-PROFIT ORGANIZATIONS WITH SIMILAR REVENUES AND RESPONSIBILITIES. THE PROCESS IS DOCUMENTED IN THE EMPLOYEE PERSONNEL FILE. THE REVIEW PROCESS WAS UNDERTAKEN IN 2017. |
| 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. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 203,154. MANAGEMENT AND GENERAL EXPENSES 42,827. FUNDRAISING EXPENSES 28,552. TOTAL EXPENSES 274,533. PAYROLL ADMIN EXPENSE: PROGRAM SERVICE EXPENSES 9,605. MANAGEMENT AND GENERAL EXPENSES 2,025. FUNDRAISING EXPENSES 1,350. TOTAL EXPENSES 12,980. CONTRACT FEES: PROGRAM SERVICE EXPENSES 28,379. MANAGEMENT AND GENERAL EXPENSES 5,983. FUNDRAISING EXPENSES 3,988. TOTAL EXPENSES 38,350. |
| FORM 990, PART XI, LINE 9: | DIFFERENCE IN BOOK/TAX K-1 INCOME -102,441. |
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