2015-11-16T19:12:23-06:00 2014-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2014-01-01 451573148 LIVING LIFE SOURCE FOUNDATION LIVI 8089881281 PO BOX 10367 HONOLULU HI 96816 ERIC AUSTIN CFO 8089881281 2015-11-16 1 MARK A HAYES P00085205 8085311040 2014 2016-03-07 17:11:31Z BRUCE KEAULANI PO BOX 10367 HONOLULU HI 96816 1146830 0 X LIVINGLIFESOURCEFOUNDATION.ORG X 2011 HI EDUCATE AND RESTORE THE CHILDREN OF HAWAII, INCORPORATING BEST NATIVE HAWAIIAN PRACTICES, IN THE SPIRIT OF ALOHA. 3 3 10 4 0 0 850632 1142330 2000 4500 0 0 0 0 852632 1146830 70000 100000 0 0 484224 495094 0 0 0 302392 438279 856616 1033373 -3984 113457 132952 257058 58714 69363 74238 187695 X TO RESTORE A SYSTEM OF LIVING BY EMBRACING ALL FAITHS AND MODERN SCIENCE; TEACH CONCEPTS VITAL TO CREATING A LIFE OF GREATER MEANING, PURPOSE, AND FREEDOM; AND, EDUCATE THE PEOPLE OF HAWAII TO BECOME SELF-SUSTAINABLE AND TO PERPETUATE THE LIFE-FORCE SPIRIT OF ALOHA (GRACE, UNITY, GENTLENESS, HUMILITY, PATIENCE, UNCONDITIONAL LOVE, FORGIVENESS, GRATITUDE, MINDFULNESS, GENEROSITY, HAPPINESS). 0 0 928213 100000 4500 ACADEMIC SUPPORT SERVICESREGULAR ACADEMIC SUPPORT SERVICES THROUGH COMPUTER-AIDED SOFTWARE, GROUP TUTORING, INDIVIDUAL TUTORING AND INSTRUCTION, BOTH IN- AND AFTER-SCHOOL.LONG-TERM GOAL: TO INCREASE ACADEMIC PERFORMANCE LEVELSSCHOOLS SERVICED: KAWAIKINI, HKM, KKNOKA. CLIENTS SERVED = 178 / KAWAIKINI = 57; HKM = 113B. DAYS OF CARE PROVIDED = 3 TIMES / WEEKC. NUMBER OF SESSIONS OR EVENTS HELD = 5 SESSIONS / WEEKD. PUBLICATIONS ISSUED = VARIEDINTANGIBLE: BUILDING SELF-ESTEEM AND SELF-EFFICACY FOR NATIVE HAWAIIAN STUDENTS.CREDIT RECOVERY PROGRAMCREDIT RECOVERY FOR STUDENTS PREVIOUSLY FAILING, WHICH WOULD PREVENT TIMELY GRADUATION VIA REMEDIAL EXERCISES AND ACTIVITIES.LONG-TERM GOAL: TO INCREASE ACADEMIC PERFORMANCE LEVELS TO ENSURE ALL REQUIREMENTS MET FOR GRADUATIONSCHOOLS SERVICED: ALLA. CLIENTS SERVED = 14B. DAYS OF CARE PROVIDED = M - THC. NUMBER OF SESSIONS OR EVENTS HELD = 4-5 SESSIONS / WEEKD. PUBLICATIONS ISSUED = N / A; ONLINE EXERCISESINTANGIBLE: BUILDING SELF-ESTEEM AND SELF-EFFICACY FOR NATIVE HAWAIIAN STUDENTS.BILINGUAL TUTORING PROGRAMTUTORING AVAILABLE TO ALL GRADES IN ENGLISH AND `OLELO HAWAI`I BEFORE, DURING, AND AFTER SCHOOL.LONG-TERM GOAL: TO PROVIDE CULTURALLY-RESPONSIVE OPPORTUNITIES FOR IMPROVING ACADEMIC PERFORMANCE LEVELS.SCHOOLS SERVICED: ALLA. CLIENTS SERVED = 146 (K-12)B. DAYS OF CARE PROVIDED = DAILYC. NUMBER OF SESSIONS OR EVENTS HELD = 3 - 4 SESSIONS / WEEKD. PUBLICATIONS ISSUED = N / A EARLY LITERACY-BUILDING PROGRAMHELUHELU PU KAKOU - READ TO ME PROGRAM INVOLVES READING ALOUD IN SMALL-GROUP AND INDIVIDUAL SESSIONS.LONG-TERM GOAL: TO INCREASE NATIVE HAWAIIAN LITERACY RATES IN GRADES K-6 FOR SCHOOLS SERVEDSCHOOLS SERVICED: MAJORITY OF STUDENTS FROM 'ANUENUE CHARTER SCHOOLA. CLIENT SERVED = 99 (2 O'AHU AND 1 KAUA'I SCHOOL)B. DAYS OF CARE PROVIDED = M, T, TH, FC. NUMBER OF SESSIONS OR EVENTS HELD = 4 SESSIONS / WEEK THROUGHOUT SCHOOL YEARD. PUBLICATIONS ISSUED = READING ATTITUDE QUESTIONNAIRESINTANGIBLE: BUILDING SELF-ESTEEM AND SELF-EFFICACY FOR NATIVE HAWAIIAN STUDENTS AND PROVIDE OPPORTUNITY FOR LANGUAGE AND LISTENING SKILLS DEVELOPMENT.HEALTH CAREER FAIRSONE-TIME EVENTS DESIGNED TO INCREASE AWARENESS OF HEALTHCARE CAREER OPTIONS AND EDUCATIONAL PLANNING COMPONENTS.LONG-TERM GOAL: TO INCREASE THE NUMBER OF NATIVE HAWAIIANS APPLYING FOR POST-SECONDARY EDUCATION, ESPECIALLY IN HEALTHCARE FIELDS.SCHOOLS SERVICED: HALAU KU MANA, KAWAIKINI, AND KKNOKA. CLIENT SERVED = 156B. DAYS OF CARE PROVIDED = 1 DAY EACH SCHOOLC. NUMBER OF SESSIONS OR EVENTS HELD = 2 (KAUA'I SCHOOLS COMBINED)D. PUBLICATIONS ISSUED = HANDOUTS ON HEALTH TOPICS AND CAREER-RELATED INFORMATION; HEALTH FAIR QUESTIONNAIRE; CAREER AWARENESS SURVEYINTANGIBLE: BUILDING SELF-ESTEEM AND SELF-EFFICACY FOR NHWN STUDENTS, BUILDING RESILIENCY AND SELF-BELIEF IN THEIR ABILITY TO ACHIEVE AND ACQUIRE SUCH CAREERS.INTERNSHIP PROGRAMSHORT-TERM PAID / UNPAID SERVICE-LEARNING OPPORTUNITIES FOR CHARTER SCHOOL STUDENTS AND SCHOLARSHIP RECIPIENTS.LONG-TERM GOAL: TO PROVIDE EXPERIENCES WHICH CONTRIBUTE TO INCREASING THE NUMBER OF NATIVE HAWAIIANS APPLYING FOR POST-SECONDARY EDUCATION, ESPECIALLY IN HEALTHCARE FIELDS. A. CLIENTS SERVED = 11B. DAYS OF CARE PROVIDED = T, TH / 9 SESSIONS TOTALC. NUMBER OF SESSIONS OR EVENTS HELD = 7 SESSIONS + 'AHA KAI ALOHA ALL-DAY EVENTD. PUBLICATIONS ISSUED = CURRICULUM AND TRAINING MATERIALSINTANGIBLE: TEAM-BUILDING, SELF-ESTEEM, AND CONFIDENCE.SCHOLARSHIP PROGRAM$100,000 AWARDED TO NATIVE HAWAIIANS CONSIDERING HEALTHCARE CAREERSLONG-TERM GOAL: TO INCREASE THE NUMBER OF NATIVE HAWAIIANS APPLYING FOR POST-SECONDARY EDUCATION, ESPECIALLY IN HEALTHCARE FIELDS.A. CLIENTS SERVED = 29B. DAYS OF CARE PROVIDED = N / AC. NUMBER OF SESSIONS OR EVENTS HELD = COMMUNITY SERVICE EVENT VIA 'AHA KAI ALOHA CULTURAL AND SURFING EVENTD. PUBLICATIONS ISSUED = APPLICATION FORM AND INSTRUCTIONS, SCHOLARSHIP PACKET INCLUDING COMMUNITY SERVICE FORM AND OTHER INFORMATIONAL PIECESCULTURAL PROJECT-BASED LEARNINGHANDS-ON, CULTURALLY-RELEVANT OUTDOOR LEARNING WHICH TAKES PLACE ON SCHOOL CAMPUSES AND AT OTHER OFF-CAMPUS SITES.LONG-TERM GOAL: TO INCREASE OF NATIVE HAWAIIAN CULTURALLY-BASED PROJECT LEARNING OPPORTUNITIES IN SCHOOLS SERVEDA. CLIENTS SERVED = 210B. DAYS OF CARE PROVIDED = CPBL / T, TH (@LLSF, @SCHOOL SITE); OTHER EVENTS - VARIED DATES AND TIMES.C. NUMBER OF SESSIONS OR EVENTS HELD = 4 SESSIONS / WEEK THROUGHOUT SCHOOL YEAR (ESTIMATED)D. PUBLICATIONS ISSUED = HANDOUTS, VISUAL AIDS, ETC.INTANGIBLE: COLLABORATION, INDEPENDENT THINKING, LEADERSHIP, FOLLOWING DIRECTIONS, SELF-DEFINITION, CHARACTER-BUILDING. 928213 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 10 1 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 X ERIC AUSTIN 8089881281 PO BOX 10367 HONOLULU HI 96816 SAMUEL LUKE PRESIDENT 1.00 X X 0 0 0 GARY AKINA VICE PRESIDENT 1.00 X X 0 0 0 KEHAULANI LUM SECRETARY 1.00 X X 0 0 0 VERLIE ANN MALINA WRIGHT TREASURER UNTIL APRIL 2014 1.00 X X 0 0 0 BRUCE KEAULANI CEO 40.00 X 65000 0 0 ERIC AUSTIN VP & CFO 30.00 X 60000 0 0 125000 0 0 0 0 0 0 0 1124048 18282 1142330 ALOHA & PEACE WRKSHPS 611710 4500 4500 4500 1146830 4500 0 0 X 100000 100000 125000 65763 59237 287280 287280 53014 45397 7617 29800 25518 4282 20417 20417 140707 138387 2320 62837 60767 2070 53480 45284 8196 19890 19341 549 3122 3036 86 13990 13990 894 508 386 HAW'N SCIENCE SOFTWARE 44500 44500 FURNITURE AND EQUIPMENT 43019 43019 AHA KAI ALOHA EVENT 35423 35423 1033373 928213 105160 0 18624 102670 46015 1747 35752 23891 145874 17124 32561 128750 0 132952 257058 57557 40261 1157 29102 0 58714 69363 X 74238 187695 74238 187695 132952 257058 113457 0 X 0 1 X 1 1 1 X 139363 850632 1142330 2132325 139363 850632 1142330 2132325 2132325 2132325 6500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9136 2370 6766 136738 14754 121984 128750 X 1146830 0 1146830 0 1146830 1033373 0 1033373 0 1033373 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 FOUNDATION'S TAX POSITIONS AS OF DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED, BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR TAX YEARS ENDED ON OR BEFORE DECEMBER 31, 2010 DUE TO THE EXPIRATION OF THE STATUTES OF LIMITATIONS. 1 SCHOLARSHIPS 12 100000 PART I, LINE 2: FUNDS ARE PAID TO THE UNIVERSITY OF HAWAII, WHO ADMINISTERS AND DISBURSES DIRECTLY TO EDUCATIONAL INSTITUTIONS. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT 990 IS DISTRIBUTED TO THE BOARD PRESIDENT, TREASURER, SECRETARY, CEO, AND VP OF FINANCE ELECTRONICALLY PRIOR TO FILING. THE VP REQUESTS THEIR REVIEW AND FEEDBACK. IF THERE ARE ANY ITEMS OF UNCERTAINTY, VP SOLICITS FEEDBACK ON THOSE ITEMS. AFTER APPROVAL BY THE BOARD, THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C MONITORING CONFLICT OF INTEREST ARE MONITORED BY THE BOARD VIA VOLUNTARY DISCLOSURE, AND THE ASSESSMENT OF EACH FINANCIAL TRANSACTION INVOLVING THE HIRING OF INDIVIDUALS, ENTERING INTO CONTRACTS, OR PURCHASES OF GOODS AND SERVICES. IN DISCUSSING CONFLICT OF INTEREST DECISIONS, THE PARTY IS EXCUSED WHILE DELIERATIONS AND DECISIONS ARE MADE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PAYROLL AND HR SERVICES: PROGRAM SERVICE EXPENSES 12,329. MANAGEMENT AND GENERAL EXPENSES 2,069. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,398. OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 11,760. MANAGEMENT AND GENERAL EXPENSES 251. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,011. EXTERNAL EVALUATOR: PROGRAM SERVICE EXPENSES 20,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,000. DATA MEDIA SPECIALIST: PROGRAM SERVICE EXPENSES 29,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,750. SCHOLARSHIP MANAGEMENT: PROGRAM SERVICE EXPENSES 10,525. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,525. COMPUTER TECH SUPPORT: PROGRAM SERVICE EXPENSES 819. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 819. TUTORS: PROGRAM SERVICE EXPENSES 53,204. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,204.