2014-10-11T19:41:54-05:00 2013-12-31 651203311 WIKOFF COMBS & CO LLC 1001 BISHOP ST STE 2760 HONOLULU HI 96813 990 2013-01-01 990226111 'AHA PUNANA LEO AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 MYRNA AIONA EXECUTIVE DIRECTOR 8089354304 2014-10-09 1 CATHA LEE COMBS P01711103 8087911414 2014-10-09 2013 2015-11-30 17:44:51Z MYRNA AIONA 96 PUUHONU PLACE HILO HI 96720 6944627 0 X WWW.AHAPUNANALEO.ORG X 1983 HI OPERATING AND ADMINISTRATING HAWAIIAN MEDIUM SCHOOLS AND RELATED PROGRAMS 8 8 142 500 0 0 3926366 3274132 1543759 2026668 299313 193321 176097 265725 5945535 5759846 0 28243 0 0 3022171 3059378 0 2639 75552 2427401 2159282 5449572 5249542 495963 510304 11391597 12895545 962284 1583108 10429313 11312437 TO RE-ESTABLISH THROUGHOUT HAWAI'I THE MANA OF A LIVING, HAWAIIAN LANGUAGE AND TO INITIATE, PROVIDE FOR AND NURTURE VARIOUS HAWAIIAN LANGUAGE ENVIRONMENTS. 0 0 3770079 28243 1753923 SCHOOL OPERATIONS: ADMINISTERED 11 PRESCHOOLS STATEWIDE AND CO-ADMINISTERED, WITH THE HAWAII DEPARTMENT OF EDUCATION AND UNIVERSITY SYSTEM, KINDERGARTEN THROUGH GRADE 12 HAWAIIAN MEDIUM PROGRAMS. SERVICED APPROXIMATELY 250 PRESCHOOL AND APPROXIMATELY 300 KINDERGARDEN THROUGH 12TH GRADE STUDENTS AND THEIR FAMILIES. IN ADDITION, PROVIDED A TOTAL OF $28,243 IN FINANCIAL ASSISTANCE TO 20 FAMILIES. 349117 272745 COMMUNITY PROGRAMMING: ADMINISTERED VARIOUS PROGRAMS IN THE BROADER COMMUNITY TO RAISE AWARENESS FOR, AND FOSTER LEARNING OF, TRADITIONAL HAWAIIAN KNOWLEDGE AND LANGUAGE FLUENCY, INCLUDING AN OCEAN-BASED LEARNING ENVIRONMENT AND VOYAGING PROGRAM AND ON-LINE HAWAIIAN LANGUAGE CLASSES. SERVED APPROXIMATELY 5,000 INDIVIDUALS. 4119196 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 142 1 0 0 0 0 0 1 1 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X 'AHA PUNANA LEO 8089354304 96 PUUHONU PLACE HILO HI 96720 KAUANOE KAMANA PRESIDENT 1.00 X 0 0 0 MALIA 'ALOHILANI ROGERS SECRETARY 1.00 X 0 0 0 KAIU KIMURA TREASURER 1.00 X 0 0 0 LARRY KIMURA DIRECTOR 1.00 X 0 0 0 KEAWE LOPES DIRECTOR 1.00 X 0 0 0 KIOPE RAYMOND DIRECTOR 1.00 X 0 0 0 HULILAU WILSON DIRECTOR 1.00 X 0 0 0 PILA WILSON DIRECTOR 1.00 X 0 0 0 MYRNA AIONA EXECUTIVE DIRECTOR 40.00 X 72268 0 9141 72268 0 9141 0 0 0 0 0 91700 407555 2774877 3274132 SCHOOL TUITION 611110 2016427 2016427 OTHER PROGRAM REVENUES 900099 10241 10241 2026668 160203 160203 174607 0 174607 174607 174607 1159473 20000 1137776 8579 21697 11421 33118 33118 129544 91700 38426 91118 91118 5759846 2026668 0 459046 X 28243 28243 81409 61057 20352 2316140 1926258 353199 36683 348610 297212 46332 5066 313219 260276 48003 4940 2639 2639 782921 630739 152182 20657 16305 4352 144084 60541 80774 2769 24324 21079 3245 195686 148286 47400 177852 130231 40190 7431 31859 8003 23606 250 145643 145643 75181 15034 60147 PROJECT RELATED EXPENSE 340089 331917 7743 429 SCHOOL OPERATIONS 106883 106883 EQUIPMENT LEASE AND MAI 58136 46645 11491 OTHER EXPENSES 55967 30487 13380 12100 5249542 4119196 1054794 75552 434675 537041 118045 273706 5000 4435 1010 265 7391471 2669896 4867715 4721575 4564156 4626974 1402571 2355474 0 374500 11391597 12895545 59764 81745 828473 865170 74047 636193 962284 1583108 X 5286247 6504489 3143066 2807948 2000000 2000000 10429313 11312437 11391597 12895545 510304 372820 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2000000 70646 145032 16694 2198984 2000000 2000000 2000000 2000000 2000000 2000000 2000000 2000000 1.00000 0 0 830898 830898 5623892 1757364 3866528 936681 912532 24149 4721575 OTHER SECURITIES 2355474 F 2355474 PREPAID TUITION 259521 RENTAL DEPOSITS 2172 FUNDS HELD IN TRUST 374500 636193 X 6145158 372820 12492 385312 5759846 0 5759846 5262034 12492 12492 5249542 0 5249542 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. PART X, LINE 2: MANAGEMENT IS REQUIRED TO ASCERTAIN THE EFFECT OF UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. TAX RETURNS ARE OPEN FOR EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE STATUTE OF LIMITATIONS (GENERALLY THREE YEARS) EXPIRES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 REGISTRATION MATERIALS CONTAIN THE RACIAL NONDISCRIMINATION POLICY OF THE SCHOOLS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FEDERAL FUNDS FROM THE USDA FOR REIMBURSEMENT OF COSTS ASSOCIATED WITH THE SCHOOL LUNCH PROGRAM. NE'EPAPA DINNER 221244 91700 129544 532 32726 5168 221244 91700 129544 532 32726 5168 38426 91118 1 FINANCIAL ASSISTANCE TO FAMILIES IN NEED. 28 28243 FMV FORM 990, PART VI, SECTION A, LINE 2 THE BOARD PRESIDENT, KAUANOE KAMANA, IS THE SPOUSE OF DIRECTOR, PILA WILSON; AND DIRECTOR, HULILAU WILSON, IS THE SON OF KAUANOE KAMANA AND PILA WILSON. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT FORM 990 IS EMAILED TO ALL OFFICERS AND BOARD MEMBERS FOR REVIEW, COMMENT AND APPROVAL AND THE FINAL FORM 990 IS PRESENTED AT A SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, 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, PART VI, SECTION B, LINE 15A LINE 15A - OFFICER COMPENSATION: 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. LINE 15B - OFFICERS OR KEY EMPLOYEES: N/A - ONLY THE EXECUTIVE DIRECTOR IS COMPENSATED. SEE EXPLANATION FOR LINE 15A ABOVE. FORM 990, PART VI, SECTION C, 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 OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 630,739. MANAGEMENT AND GENERAL EXPENSES 152,182. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 782,921. FORM 990, PART XI, LINE 2C, FINANCIAL STATEMENTS AND REPORTING AUDITOR SELECTION: RESPONSIBILITY OF THE AUDIT SELECTION COMMITTEE CONSISTING OF AT LEAST TWO BOARD MEMBERS WHO REVIEWS THE BIDS AND MAKES 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.