2013-11-04T10:18:13-06:00 2012-12-31 651203311 WIKOFF COMBS & CO LLC 1001 BISHOP ST STE 2760 HONOLULU HI 96813 990 2012-01-01 990226111 'AHA PUNANA LEO AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 KAUANOE KAMANA 8089354304 2013-10-30 1 ANNA M MORI P00849598 8087911414 2013-10-30 2012 2016-03-07 17:11:31Z MYRNA AIONA 96 PUUHONU PLACE HILO HI 96720 8179587 0 X WWW.AHAPUNANALEO.ORG X 1983 HI OPERATING AND ADMINISTRATING HAWAIIAN MEDIUM SCHOOLS AND RELATED PROGRAMS 8 8 146 500 0 0 2087454 3926366 2542888 1543759 106037 299313 255785 176097 4992164 5945535 0 0 0 0 2957830 3022171 2250 0 65753 1962026 2427401 4922106 5449572 70058 495963 11848652 11391597 2189440 962284 9659212 10429313 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 3751474 1512034 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 235 PRESCHOOL THROUGH 12TH GRADE STUDENTS AND THEIR FAMILIES. IN ADDITION, PROVIDED A TOTAL OF $21,020 IN FINANCIAL ASSISTANCE TO 20 FAMILIES. 263269 BROADCAST MEDIA: PRODUCED A HAWAIIAN LANGUAGE NEWS PROGRAM AIRED ON THE CBS AFFILIATE AS WELL AS A CABLE ON-DEMAND STATION AND MADE AVAILABLE ON THE WEB, ALONG WITH OTHER BROADCAST MEDIA PROJECTS, AIMED AT NORMALIZING LANGUAGE VIA THE MEDIA AND REACHING MORE SPEAKERS AND LEARNERS. PROGRAMING HAD APPROXIMATELY 250,000 VIEWERS. PROGRAMMING ALSO RECEIVED $318,108 IN DONATED AIR TIME AND RELATED PRODUCTION SERVICES. 482835 31725 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. 4497578 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 146 1 0 0 0 0 0 0 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 1.00 X 0 0 0 MALIA 'ALOHILANI ROGERS 1.00 X 0 0 0 LARRY KIMURA 1.00 X 0 0 0 KAIU KIMURA 1.00 X 0 0 0 KEAWE LOPES 1.00 X 0 0 0 KIOPE RAYMOND 1.00 X 0 0 0 HULILAU WILSON 1.00 X 0 0 0 PILA WILSON 1.00 X 0 0 0 MYRNA AIONA 40.00 X 68767 0 7674 68767 0 7674 0 0 0 0 MOUSE BUILDERS INC 905 KALANIANAOLE HWY 7A KAILUA HI 96734 CONSTRUCTION 302089 OIWI TELEVISION NETWORK INC 1839 KEEAUMOKU STREET HONOLULU HI 96822 TV PRODUCTION SERVICES 108568 2 834144 3092222 3926366 SCHOOL TUITION 611110 1523722 1523722 OTHER PROGRAM REVENUES 900099 20037 20037 1543759 180703 180703 166597 0 166597 166597 166597 2351662 2233052 118610 118610 118610 10500 1000 9500 9500 5945535 1543759 0 475410 X 76441 57331 19110 2268227 1940153 292874 35200 423295 360258 57176 5861 254208 217764 32508 3936 31920 10076 21844 972276 901975 62638 7663 2856 856 2000 142061 73585 66696 1780 55454 49650 3727 2077 253684 205674 48010 182989 152511 24072 6406 5730 2156 2662 912 163753 163753 75901 29303 46598 PROJECT RELATED EXPENSE 321917 310288 11348 281 SCHOOL OPERATIONS 141057 134594 6463 EQUIPMENT LEASE AND MAI 59152 47774 11315 63 18651 3630 13447 1574 5449572 4497578 886241 65753 203806 434675 2181816 118045 62601 4435 7488072 2620357 4986130 4867715 2859289 4564156 1555010 1402571 11848652 11391597 58853 59764 2063771 828473 66816 74047 2189440 962284 X 5203450 5286247 2455762 3143066 2000000 2000000 9659212 10429313 11848652 11391597 495963 274138 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2000000 2000000 2000000 2000000 2000000 2000000 2000000 2000000 2000000 2000000 1.00000 0 0 830898 830898 5623892 1623105 4000787 1033282 997252 36030 4867715 OTHER SECURITIES 1402571 F 1402571 PREPAID TUITION 74047 74047 X 6537781 274138 318108 592246 5945535 0 5945535 5767680 318108 318108 5449572 0 5449572 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 REGISTRATION MATERIALS CONTAIN THE RACIAL NONDISCRIMINATION POLICY OF THE SCHOOLS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FEDERAL FUNDS FROM THE USDA FOR REIMBURSEMENT OF COSTS ASSOCIATED WITH THE SCHOOL LUNCH PROGRAM. 1 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. OTHER FEES FORM 990, PART IX, LINE 11G OTHER: PROGRAM SERVICE EXPENSES 901,975. MANAGEMENT AND GENERAL EXPENSES 62,638. FUNDRAISING EXPENSES 7,663. TOTAL EXPENSES 972,276. RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE AUDITOR: 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.