2014-06-25T22:29:26-05:00 2013-08-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2012-09-01 990352665 KANU O KA AINA LEARNING OHANA KANU 8088878144 PO BOX 6511 KAMUELA HI 96743 NANCY LEVENSON 8088878144 2014-06-25 1 MARK A HAYES P00085205 8085311040 2012 2015-11-30 17:44:51Z TAFFI WISE PO BOX 6511 KAMUELA HI 96743 4209505 0 X WWW.KALO.ORG X 2000 HI TO ADMINISTER PROGRAMS FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. 8 7 28 30 0 0 4136239 3673841 334346 519590 1846 2906 1225 13168 4473656 4209505 3176 0 0 0 1460181 1550565 0 0 41330 2823528 3730115 4286885 5280680 186771 -1071175 16402718 15526216 11540326 11714922 4862392 3811294 SERVING AND PERPETUATING SUSTAINABLE HAWAIIAN COMMUNITIES THROUGH EDUCATION WITH ALOHA. 0 0 3982701 519953 EDUCATIONAL SUPPORT PRIMARILY ADMINISTERED THROUGH THE KANU O KA 'AINA CHARTER SCHOOL IN WAIMEA ON THE ISLAND OF HAWAII, WHICH SERVED 218 STUDENTS, AND OTHER CHARTER SCHOOLS IN HAWAII, WHICH SERVED APPROXIMATELY 3,600 STUDENTS. 466546 ORGANIZATIONAL DEVELOPMENT PROGRAMS FOCUSED ON DEVELOPING THE STRUCTURE TO SUPPORT AN INTERGENERATIONAL CULTURAL LEARNING CENTER. 58581 OTHER PROGRAM SERVICES FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. 4507828 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 24 0 28 1 0 0 0 0 0 0 0 0 0 0 X 8 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X KATIE BENIONI 8088871117 64-1043 HIIAKA STREET KAMUELA HI 96743 HANNAH SPRINGER 1.00 X X 0 0 0 ROBERT LINDSEY 1.00 X X 0 0 0 NANCY LEVENSON 40.00 X X 78466 0 8086 DARRYL WISE 1.00 X 0 0 0 ROBERT WITT 1.00 X 0 0 0 PETER HANOHANO 1.00 X 0 0 0 DWIGHT TAKAMINE 1.00 X 0 0 0 CRYSTAL ROSE 1.00 X 0 0 0 BARBARA ROBERTSON 1.00 X 0 0 0 MARY KATIE BENIONI 40.00 X 88000 0 12623 TAFFI WISE 40.00 X 46391 73000 9917 KU KAHAKALAU 0.00 X 96235 0 0 309092 73000 30626 0 1 0 0 QUALITY BUILDERS INC PO BOX 2135 KAMUELA HI 96743 CONSTRUCTION CONTRACTOR 521019 STATE OF HAWAII DEPARTMENT OF EDUCATION WEST HAWAII COMPLEX 75-140 HUALALAI KAILUAKONA HI 96740 SUBCONTRACTOR: SUPPORT TO PRESCHOOL 171764 HALAU LOKAHI PCS MAKANA O LILOA 401 WAIKAMILO ROAD UNIT 1A HONOLULU HI 96817 SUBCONTRACTOR: SUPPORT TO CHARTER SCHOOL 163232 KA WAIHONA O KA NA'AUAO 89-195 FARRINGTON HWY WAIANAE HI 96792 SUBCONTRACTOR: SUPPORT TO CHARTER SCHOOL 150000 USDA RURAL DEVELOPMENT HOUSING SERVICE 154 WAIANUENUE AVE ROOM 311 HILO HI 96720 LENDER FOR BUILDING LOAN 148692 8 209655 3464186 3673841 RENT FR AFFILIATED ORG 531120 364596 364596 G & A AND TUITION REVE 611710 154994 154994 519590 2906 2906 12805 0 12805 12805 12805 OTHER INCOME 111000 363 363 0 363 4209505 519953 0 15711 X 260555 194895 62377 3283 1007050 763285 231576 12189 18028 13087 4694 247 148013 98947 46613 2453 116919 89588 25965 1366 5869 5869 42611 42611 2372495 2310571 58828 3096 81605 60493 20057 1055 188617 164045 23343 1229 93019 75063 17058 898 411353 297258 102616 11479 435513 374541 57923 3049 EQUIPMENT RENTAL AND MA 49145 42698 6125 322 TRAINING 21743 18793 2802 148 PROGRAM PROJECTS 13211 2900 9795 516 MISCELLANEOUS EXPENSE 11543 11543 3391 1664 1727 5280680 4507828 731522 41330 1432536 438066 627033 762432 314199 629218 10567 17957 42700 9124 14884688 1411236 13802300 13473452 173383 195967 16402718 15526216 863013 620623 10644107 11013598 33206 80701 11540326 11714922 X 4404273 3523374 458119 287920 4862392 3811294 16402718 15526216 -1071175 20077 0 X 0 1 X 1 0 X 5807931 4290217 4390089 4136239 3673841 22298317 5807931 4290217 4390089 4136239 3673841 22298317 92970 22205347 27430 1345 980 1846 15711 47312 647 647 858 1254 24 1225 363 3724 22350000 1461204 0.99350 0.99530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2008 AMOUNT: $ 858. 2009 AMOUNT: $ 1,254. 2010 AMOUNT: $ 24. 2011 AMOUNT: $ 1,225. 2012 AMOUNT: $ 363. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4753 4753 4503075 4507828 375391 93848 0 0 324996 375391 700387 1050581 15884 4753 20637 81249 93848 175097 262646 14256850 883126 13373724 572594 497067 75527 55244 31043 24201 13473452 DUE TO KANU O KA `AINA NEW CENTURY PUBLIC CHARTER SCHOOL 80701 80701 X 4399781 20077 20077 4379704 -170199 -170199 4209505 5280680 0 5280680 0 5280680 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 KALO'S TAX POSITIONS AS OF AND FOR THE YEARS ENDED AUGUST 31, 2013 AND 2012 BY REVIEWING ITS TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT KALO HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACEEPTED ACCOUNTING PRINCIPLES. THE TAX RETURNS ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES UNTIL THE STATUTES OF LIMITATIONS EXPIRE. PART XI, LINE 4B - OTHER ADJUSTMENTS: DECREASE IN TEMPORARILY RESTRICTED NET ASSETS -170,199. X X X 1 0 0 0 0 0 0 0 0 KU KAHAKALAU 96235 0 0 0 0 0 0 0 0 0 96235 0 0 0 PART I, LINE 4A KU KAHAKALAU, $96,235 TERANGI BENIONI FAMILY MEMBER OF MARY KATE BENIONI (CFO). 51000 EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 2 DARRYL WISE AND TAFFI WISE HAVE A FAMILY RELATIONSHIP. BARBARA ROBERTSON AND MARY KATIE BENIONI HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE COMPLETED BY AN INDEPENDENT AUDITOR ANNUALLY AND COPIES OF THE DRAFT WILL BE PROVIDED TO THE ENTIRE GOVERNING BOARD OF DIRECTORS AS WELL AS THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 WITH THE BOARD OF DIRECTORS AND CHIEF FINANCIAL OFFICER. ANY NECESSARY CHANGES WILL THEN BE UPDATED ON THE FORM. ONCE ALL NECESSARY CHANGES ARE MADE AND THE EXECUTIVE DIRECTOR IS IN AGREEMENT WITH THE BOARD AND CFO ON THE FINISHED FORM 990, IT WILL BE SIGNED BY THE BOARD TREASURER, DATED AND SUBMITTED BY THE FILING DEADLINE. A COPY OF THE APPROVED FORM 990 WILL BE PROVIDED TO ALL OF THE OFFICERS AND DIRECTORS BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY CLEARLY DEFINES THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, IT ALSO CONTAINS AN ANNUAL ACKNOWLEDGEMENT AND DISCLOSURE FORM TO ENSURE THE BOARD AGREES TO THEIR RESPONSIBILITIES. FORM 990, PART VI, SECTION B, LINE 15 KALO EXECUTIVE AND OFFICER COMPENSATION IS RECOMMENDED BY THE BOARD'S PERSONNEL COMMITTEE AND APPROVED BY THE BOARD. THE COMMITTEE IS MADE UP OF THE BOARD CHAIR AND VICE CHAIR AND IS STAFFED BY A NON-BOARD MEMBER FISCAL EXPERT. THE COMMITTEE MEETS TO DISCUSS THE EXECUTIVE DIRECTOR'S COMPENSATION FOR THE UPCOMING YEAR. COMPARATIVE DATA IS DERIVED FROM THE HAWAII EMPLOYERS COUNCIL ANNUAL COMPENSATION STUDY. THE COMMITTEE REVIEWS THE DATA AND MAKES A RECOMMENDATION TO THE BOARD. THE WHOLE BOARD IS ABLE TO REVIEW THE RECOMMENDATION BEFORE APPROVAL. THE ACTIONS OF BOTH THE BOARD AND COMMITTEE ARE DOCUMENTED IN MEETING MINUTES THAT ARE APPROVED BY THE BOARD AND COMMITTEE MEMBERS. THIS PROCESS WAS LAST UNDERTAKEN IN 2013. 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. OTHER FEES FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 2,310,571. MANAGEMENT AND GENERAL EXPENSES 58,828. FUNDRAISING EXPENSES 3,096. TOTAL EXPENSES 2,372,495. KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL PO BOX 398 KAMUELA HI 96743 990349760 PUBLIC CHARTER SCHOOL HI 501(C)(3) LINE 2 N/A 0 0 1 0 0 0 0 0 0 0 1 0 1 0 1 1 1 1 0 0 KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL B 628572 ACTUAL AMOUNT ON ACCRUAL BASIS KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL J 364596 FAIR MARKET VALUE KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL L 107834 ACTUAL AMOUNT ON ACCRUAL BASIS KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL N 96090 ACTUAL AMOUNT ON ACCRUAL BASIS KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL O 155216 ACTUAL AMOUNT ON ACCRUAL BASIS KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL Q 193816 ACTUAL AMOUNT ON ACCRUAL BASIS