2014-11-05T12:40:06-06:00 2013-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2013-01-01 451573148 LIVING LIFE SOURCE FOUNDATION LIVI 8089881281 PO BOX 10367 HONOLULU HI 96816 ERIC AUSTIN CFO 8089881281 2014-11-05 1 MARK A HAYES P00085205 8085311040 2013 2015-11-30 17:44:51Z BRUCE KEAULANI PO BOX 10367 HONOLULU HI 96816 852632 0 X LIVINGLIFESOURCEFOUNDATION.ORG X 2011 HI EDUCATE AND RESTORE THE CHILDREN OF HAWAII, INCORPORATING BEST NATIVE HAWAIIAN PRACTICES, IN THE SPIRIT OF ALOHA. 4 4 10 4 0 0 0 850632 0 2000 0 0 0 0 0 852632 0 70000 0 0 0 484224 0 0 0 0 302392 0 856616 0 -3984 6368 132952 21723 58714 -15355 74238 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 773015 70000 2000 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 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. 773015 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 12 0 10 1 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 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 1.00 X X 0 0 0 BRUCE KEAULANI CEO 40.00 X 57436 0 4440 ERIC AUSTIN VP & CFO 30.00 X 55000 0 0 112436 0 4440 0 0 0 0 0 841631 9001 600 850632 ALOHA & PEACE WRKSHPS 611710 2000 2000 2000 852632 2000 0 0 X 70000 70000 116876 61876 55000 287551 287551 49198 42409 6789 30599 26726 3873 2747 2747 164192 162381 1811 60759 58620 2139 31083 25829 5254 12848 11017 1831 20244 17359 2885 3134 3134 1993 1191 802 SCHOLARSHIP/AWARD EVENT 3364 3364 EQUIPMENT 2028 1558 470 856616 773015 83601 0 6368 18624 0 46015 0 0 35752 35695 3134 0 32561 6368 132952 21723 57557 1157 21723 58714 X -15355 74238 -15355 74238 6368 132952 X -3984 93577 0 X 0 1 X 1 1 1 X 139363 850632 989995 139363 850632 989995 989995 989995 2000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8535 597 7938 27160 2537 24623 32561 X 852632 0 852632 0 852632 856616 0 856616 0 856616 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, 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. 1 SCHOLARSHIPS 12 70000 PART I, LINE 2: FUNDS ARE PAID TO THE UNIVERSITY OF HAWAII, WHO ADMINISTERS AND DISBURSES DIRECTLY TO EDUCATIONAL INSTITUTIONS. BRUCE KEAULANI CEO OF THE ORGANIZATION ADVANCES MADE DURING FORMATIVE STAGES OF THE ORGANIZATION. X 1857 1157 0 0 0 1157 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 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 12,494. 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.