BETA

LIVING LIFE SOURCE FOUNDATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
LIVING LIFE SOURCE FOUNDATION (EIN 45-1573148)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-05
IRS object ID
201433099349301098
Schema version
2013v3.0
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

FieldValueIRS element (for citing)
Return2014-11-05T12:40:06-06:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261659234PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CW ASSOCIATES CPASBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1700 BISHOP STREET SUITE 1040AddressLine1
CityHONOLULUCity
StateHIState
ZIP Code96813ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN451573148EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVING LIFE SOURCE FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlLIVIBusinessNameControlTxt
Phone8089881281PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10367AddressLine1
CityHONOLULUCity
StateHIState
ZIP Code96816ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERIC AUSTINPersonNm
Person TitleCFOPersonTitleTxt
Phone8089881281PhoneNum
Signature2014-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK A HAYESPreparerPersonNm
PTINP00085205PTIN
Phone8085311040PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRUCE KEAULANIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10367AddressLine1
CityHONOLULUCity
StateHIState
ZIP Code96816ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$852,632GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressLIVINGLIFESOURCEFOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionEDUCATE AND RESTORE THE CHILDREN OF HAWAII, INCORPORATING BEST NATIVE HAWAIIAN PRACTICES, IN THE SPIRIT OF ALOHA.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$850,632CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$2,000CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$0PYTotalRevenueAmt
CY Total Revenue$852,632CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$70,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$484,224CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$0PYOtherExpensesAmt
CY Other Expenses$302,392CYOtherExpensesAmt
PY Total Expenses$0PYTotalExpensesAmt
CY Total Expenses$856,616CYTotalExpensesAmt
PY Revenues Less Expenses$0PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,984CYRevenuesLessExpensesAmt
Total Assets BOY$6,368TotalAssetsBOYAmt
Total Assets EOY$132,952TotalAssetsEOYAmt
Total Liabilities BOY$21,723TotalLiabilitiesBOYAmt
Total Liabilities EOY$58,714TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$15,355NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$74,238NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO 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).MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$773,015ExpenseAmt
Grant$70,000GrantAmt
Revenue$2,000RevenueAmt
DescACADEMIC 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 HAWAII 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$70,000 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 AIDES, ETC.INTANGIBLE: COLLABORATION, INDEPENDENT THINKING, LEADERSHIP, FOLLOWING DIRECTIONS, SELF-DEFINITION, CHARACTER-BUILDING.Desc
Total Program Service Expenses$773,015TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee10EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonERIC AUSTINPersonNm
Phone8089881281PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10367AddressLine1
CityHONOLULUCity
StateHIState
ZIP Code96816ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SAMUEL LUKE
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
GARY AKINA
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
KEHAULANI LUM
SECRETARY1.00Yes (X)Yes (X)$0$0$0
VERLIE ANN MALINA WRIGHT
TREASURER1.00Yes (X)Yes (X)$0$0$0
BRUCE KEAULANI
CEO40.00Yes (X)$57,436$0$4,440
ERIC AUSTIN
VP & CFO30.00Yes (X)$55,000$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$112,436TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$4,440TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$841,631GovernmentGrantsAmt
All Other Contributions$9,001AllOtherContributionsAmt
Noncash Contributions$600NoncashContributionsAmt
Total Contributions$850,632TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescALOHA & PEACE WRKSHPSDesc
Business611710BusinessCd
Total Revenue Column$2,000TotalRevenueColumnAmt
Related Or Exempt Func Income$2,000RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,000TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$852,632TotalRevenueColumnAmt
Related Or Exempt Func Income$2,000RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$70,000TotalAmt
Program Services$70,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$116,876TotalAmt
Program Services$61,876ProgramServicesAmt
Management And General$55,000ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$287,551TotalAmt
Program Services$287,551ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$49,198TotalAmt
Program Services$42,409ProgramServicesAmt
Management And General$6,789ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$30,599TotalAmt
Program Services$26,726ProgramServicesAmt
Management And General$3,873ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,747TotalAmt
Management And General$2,747ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$164,192TotalAmt
Program Services$162,381ProgramServicesAmt
Management And General$1,811ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$60,759TotalAmt
Program Services$58,620ProgramServicesAmt
Management And General$2,139ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$31,083TotalAmt
Program Services$25,829ProgramServicesAmt
Management And General$5,254ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,848TotalAmt
Program Services$11,017ProgramServicesAmt
Management And General$1,831ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$20,244TotalAmt
Program Services$17,359ProgramServicesAmt
Management And General$2,885ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,134TotalAmt
Program Services$3,134ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,993TotalAmt
Program Services$1,191ProgramServicesAmt
Management And General$802ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOLARSHIP/AWARD EVENT$3,364$3,364
EQUIPMENT$2,028$1,558$470

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$856,616TotalAmt
Program Services$773,015ProgramServicesAmt
Management And General$83,601ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,368BOYAmt
EOY$18,624EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$46,015EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$35,752EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$35,695LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,134LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$32,561EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,368BOYAmt
EOY$132,952EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$21,723BOYAmt
EOY$57,557EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
EOY$1,157EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$21,723BOYAmt
EOY$58,714EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$15,355BOYAmt
EOY$74,238EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$15,355BOYAmt
EOY$74,238EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,368BOYAmt
EOY$132,952EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$3,984ReconcilationRevenueExpnssAmt
Prior Period Adjustments$93,577PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$139,363CurrentTaxYearMinus1YearAmt
Current Tax Year$850,632CurrentTaxYearAmt
Total$989,995TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$139,363CurrentTaxYearMinus1YearAmt
Current Tax Year$850,632CurrentTaxYearAmt
Total$989,995TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$989,995PublicSupportTotal170Amt
Total Support$989,995TotalSupportAmt
Gross Receipts Rltd Activities$2,000GrossReceiptsRltdActivitiesAmt
First5 Years170Yes (X)First5Years170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,535OtherCostOrOtherBasisAmt
Depreciation$597DepreciationAmt
Book Value$7,938BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,160OtherCostOrOtherBasisAmt
Depreciation$2,537DepreciationAmt
Book Value$24,623BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$32,561TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$852,632TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$852,632RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$852,632TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$856,616TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$856,616ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$856,616TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACCOUNTING 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, 2013 AND 2012 AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE INCOME RETURNS ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES UNTIL THEIR RESPECTIVE STATUTES OF LIMITATIONS EXPIRE.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient12RecipientCnt
Cash Grant$70,000CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationFUNDS ARE PAID TO THE UNIVERSITY OF HAWAII, WHO ADMINISTERS AND DISBURSES DIRECTLY TO EDUCATIONAL INSTITUTIONS.ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonBRUCE KEAULANIPersonNm
Relationship With OrgCEO OF THE ORGANIZATIONRelationshipWithOrgTxt
Loan PurposeADVANCES MADE DURING FORMATIVE STAGES OF THE ORGANIZATION.LoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$1,857OriginalPrincipalAmt
Balance Due$1,157BalanceDueAmt
Default0DefaultInd
Board Or Committee Approval0BoardOrCommitteeApprovalInd
Written Agreement0WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$1,157TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2A:THE ORGANIZATION HAS A CO-EMPLOYMENT ARRANGEMENT WITH AN OUTSOURCED HUMAN RESOURCES PROVIDER, WHO IS THE EMPLOYER OF RECORD. THE ORGANIZATION IS THE, WORKSITE EMPLOYER.
FORM 990, PART VI, SECTION B, LINE 11THE 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 12CMONITORING 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 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GPAYROLL AND HR SERVICES: PROGRAM SERVICE EXPENSES 12,494. MANAGEMENT AND GENERAL EXPENSES 1,811. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,305. OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 4,594. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,594. EXTERNAL EVALUATOR: PROGRAM SERVICE EXPENSES 35,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,000. DATA MEDIA SPECIALIST: PROGRAM SERVICE EXPENSES 38,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,500. SCHOLARSHIP MANAGEMENT: PROGRAM SERVICE EXPENSES 5,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,000. TUTORS: PROGRAM SERVICE EXPENSES 66,793. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,793.
FORM 990, PART XI, LINE 8, PRIOR PERIOD ADJUSTMENTS:PRIOR PERIOD ADJUSTMENT OF $93,577 INCLUDES ADJUSTMENTS TO GRANTS RECEIVABLES, PREPAID EXPENSES, OTHER ASSETS, LIABILITIES, REVENUE, AND EXPENSES.

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