2017-11-14T14:25:10-10:00 2016-12-31 651203311 WIKOFF COMBS & CO LLC 1001 BISHOP STREET SUITE 2760 HONOLULU HI 968133486 990 2016-01-01 990226111 'AHA PUNANA LEO INC AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 MYRNA AIONA EXECUTIVE DIRECTOR 0080893543 2017-11-13 true CATHA LEE COMBS P01711103 8087911414 2017-11-14 7E4121BA9F111E655B81A95F486BE6822B150891 D66E6C0ED6B8D10EB77FE8EBB90BBB8218071568 2016 2017-02-10 21:41:12Z MYRNA AIONA 96 PUUHONU PLACE HILO HI 96720 7687884 false X WWW.AHAPUNANALEO.ORG X 1983 HI OPERATING AND ADMINISTRATING HAWAIIAN MEDIUM SCHOOLS AND RELATED PROGRAMS. 8 8 127 500 0 3339358 3860777 2422510 2377382 233368 166853 149172 234602 6144408 6639614 94541 218438 0 3117810 3185048 0 5062 1756092 2365399 4968443 5768885 1175965 870729 15198514 16682531 424594 801925 14773920 15880606 TO DRIVE AND INSPIRE CHANGE TO ENSURE A LIVING HAWAIIAN LANGUAGE IN HAWAI'I AND BEYOND. false false 4250446 218438 2495389 SCHOOL OPERATIONS: ADMINISTERED 13 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 155,735 IN FINANCIAL ASSISTANCE TO 90 FAMILIES, AND ANOTHER 61,129 IN TUITION WAIVERS FOR 35 FAMILIES. 752058 65426 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. 5002504 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 false false false false false false false false false false false false true 26 0 127 true false false false false false true true false false false false false false X 8 8 true false false false false false false true true false false false 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 LESLIE KA'IU KIMURA TREASURER 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 79149 0 13032 79149 13032 false false false WELOALOHA PO BOX 5344 KANEOHE HI 96744 CONSULTING 115058 OIWI TELEVISION NETWORK INC 1839 KEEAUMOKU STREET HONOLULU HI 96822 CONSULTING 103396 2 1137188 2723589 3860777 TUITION & FEES 2311956 2311956 COMMUNITY BASED PROGRAM FEES 65426 65426 2377382 182889 182889 247511 12909 234602 234602 234602 1010314 9011 1035361 -25047 9011 -16036 -25047 9011 6639614 2586937 191900 X 218438 218438 92182 41482 46145 4555 2448861 2161121 287740 19610 19117 493 436690 398168 38477 45 187705 162169 25234 302 33488 33488 41150 41150 730874 651186 79528 160 5301 163 5138 95314 57882 37432 45974 41861 4113 221098 195316 25782 276341 235932 40409 21360 10857 10503 183770 159880 23890 66022 52600 13422 SCHOOL OPERATIONS 263227 263112 115 CLASSROOM & STUDENT EXP 183339 175502 7837 EQUIPMENT LEASE AND MAINT 104213 77393 26820 OTHER EXPENSES 93928 80325 13603 5768885 5002504 761319 5062 1137418 1371403 475551 697767 1032027 140998 85512 27621 19673 16885 7974387 2561555 5567679 5412832 6808098 8953325 72556 61700 15198514 16682531 228965 299569 93570 323280 102059 179076 424594 801925 X 9032535 9964753 3741385 3915853 2000000 2000000 14773920 15880606 15198514 16682531 870729 235957 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2472404 167310 18580 2621134 2514360 -23411 18545 2472404 2386131 146349 18120 2514360 2187147 215678 16694 2386131 2000000 201194 14047 2187147 0.80890 0.19110 false false 830898 830898 5736040 1924896 3811144 465455 374937 90518 941994 261722 680272 5412832 FUNDS HELD IN TRUST 93800 PREPAID TUITION 81967 RENTAL DEPOSITS 3309 179076 6895932 235957 48602 284559 6611373 41150 -12909 28241 6639614 5789246 48602 12909 61511 5727735 41150 41150 5768885 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 -12,909 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 12,909 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. false FINANCIAL AID SCHOLARSHIP 125 218438 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 DIRECTORS FORWARD APPLICATIONS TO THE SCHOOL PROGRAM OPERATIONS OFFICE FOR REVIEW BY THE FINANCIAL AID COMMITTEE WHO INFORMS THE FAMILIES DIRECTLY OF ANY AWARD. 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 LARRY KIMURA LESLIE KA'IU KIMURA DIRECTOR TREASURER UNCLE 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 651,186 79,528 160 FORM 990, PART XI, LINE 9 RENTAL EXPENSES 12,909 RENTAL EXPENSES -12,909 FORM 990, PART XII FORM 990, PART XII, LINE 2C - CHANGE IN FINANCIAL REVIEW PROCESS AUDITOR SELECTION: RESPSONSIBILITY OF THE AUDIT SELECTION COMMITTEE CONSISTING OF AT LEAST TWO BOARD MEMBERS WHO REVIEW THE BIDS AND MAKE THEIR SELECTION BASED ON EXPERIENCE, REPUTATION AND REASONABLENESS OF BID AMOUNT. OVERSIGHT OF THE AUDITORS: RESPONSIBILITY OF THE BOARD WHO MONITORS, REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS. THESE PROCESSES HAVE NOT CHANGED FROM THE PRIOR YEAR.