2018-11-13T19:49:37-06:00 2017-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2017-01-01 811160416 KOHALA INSTITUTE KOHA 8088895151 PO BOX 344 KAPAAU HI 96755 D NOELANI KALIPI EXECUTIVE DIRECTOR 8088895151 2018-11-13 1 MARK A HAYES P00085205 8085311040 199.204.177.210 2018-11-13 10:29:10 HS P 535355867E90EBBC9182D3BA76B7318438B7D6AB 49AE420183F51F3D897942B4E6353080466E1AAA 2017 2019-02-21 02:37:17Z D NOELANI KALIPI PO BOX 344 KAPAAU HI 96755 70960 0 X KOHALAINSTITUTE.ORG X 2016 HI TO INSPIRE THE DEEPENING AND DISCOVERY OF HUMAN CONNECTION AND COLLABORATION FOR A SUSTAINABLE WORLD. 4 4 12 62 0 0 1240316 318697 -27343 -247737 0 -68364 0 0 1212973 2596 0 0 0 0 473883 700189 12440 0 152296 312776 802078 799099 1502267 413874 -1499671 2361900 2288284 1953353 3481849 408547 -1193565 X TO INSPIRE THE DEEPENING AND DISCOVERY OF HUMAN CONNECTION AND COLLABORATION FOR A SUSTAINABLE WORLD. 0 0 1083619 189071 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). SEE SCHEDULE O FOR CONTINUATION OF PROGRAM SERVICE ACCOMPLISHMENTS. 1083619 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 12 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 HI X THE ORGANIZATION 8088895151 PO BOX 344 KAPAAU HI 96755 MICHAEL FUJIMOTO PRESIDENT/SECRETARY 10.00 X X 0 0 0 ERIC LE VICE PRESIDENT 5.00 X X 0 0 0 LAURIE AINSLIE TREASURER 5.00 X X 0 0 0 ALAN TANG DIRECTOR 5.00 X 0 0 0 D NOELANI KALIPI EXECUTIVE DIRECTOR 60.00 X 134750 0 0 MONIQUE ALLISON DIRECTOR OF FINANCE AND OPERATIONS 60.00 X 85539 0 11190 220289 0 11190 1 0 0 0 QUALITY BUILDERS INC PO BOX 2135 KAMUELA HI 96743 CONSTRUCTION SERVICES 651379 1 34760 283937 19015 318697 PROGRAM RENTAL 531120 144945 144945 PROGRAM SERVICE REVENU 900099 44126 44126 PROGRAM INVESTMENTS 110000 -436808 -436808 -247737 68364 -68364 -68364 -68364 2596 -247737 0 -68364 X 231479 163350 45219 22910 346816 256643 54104 36069 69675 59504 1761 8410 52219 38642 8146 5431 9346 9346 28569 28569 325863 241138 50835 33890 63628 47085 9926 6617 9074 6715 1415 944 68229 50489 10644 7096 11881 8792 1853 1236 2900 2146 452 302 40883 30253 6378 4252 62686 46388 9779 6519 86757 64200 13534 9023 TAXES 26361 19507 4112 2742 REPAIRS AND MAINTENANCE 18592 13758 2900 1934 COGS 18592 13758 2900 1934 PROGRAM EXPENSES 13232 9792 2064 1376 15485 11459 2415 1611 1502267 1083619 266352 152296 268776 435849 215804 68083 24134 27725 1840598 83971 1313937 1756627 539249 0 2361900 2288284 310807 114260 1642546 3367589 1953353 3481849 X 371047 -1329025 37500 135460 408547 -1193565 2361900 2288284 X -1499671 -102441 X 0 1 X 1 1 1 X 1240316 318697 1559013 1240316 318697 1559013 1559013 1559013 317152 X 1623865 35235 1588630 132445 35082 97363 84288 13654 70634 1756627 X 541165 131357 131357 409808 -407212 -407212 2596 1633624 131357 131357 1502267 0 1502267 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. 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.