KANU O KA AINA LEARNING OHANA: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- KANU O KA AINA LEARNING OHANA (EIN 99-0352665)
- Tax period
- 2010-09-01 to 2011-08-31
- Filed
- 2012-06-20
- IRS object ID
- 201231729349300598
- Schema version
- 2010v3.4
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-06-20T19:31:53-05:00 | Timestamp |
| Tax Period End Date | 2011-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CW ASSOCIATES CPAS | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 BISHOP STREET SUITE 1040 | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96813 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990352665 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KANU O KA AINA LEARNING OHANA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KANU | NameControl |
| Phone | 8088878144 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6511 | AddressLine1 |
| City | KAMUELA | City |
| State | HI | State |
| ZIP Code | 96743 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | NANCY LEVENSON | Name |
| Title | TREASURER | Title |
| Phone | 8088878144 | Phone |
| Date Signed | 2012-06-20 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARK A HAYES | Name |
| Phone | 8085311040 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | TAFFI WISE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6511 | AddressLine1 |
| City | KAMUELA | City |
| State | HI | State |
| ZIP Code | 96743 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4758645 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.KALO.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2000 | YearFormation |
| State Legal Domicile | HI | StateLegalDomicile |
| Activity Or Mission Description | TO ADMINISTER PROGRAMS FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 48 | TotalNbrEmployees |
| Total Nbr Volunteers | 10 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4290217 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4390089 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 169636 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 143587 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -1920 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4082 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 159263 | OtherRevenuePriorYear |
| Other Revenue Current Year | 156164 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4617196 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4693922 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 53406 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2316805 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1826350 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 32620 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2418099 | OtherExpensePriorYear |
| Other Expenses Current Year | 2815284 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4734904 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4695040 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -117708 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1118 | RevenuesLessExpensesCY |
| Total Assets BOY | 7996975 | TotalAssetsBOY |
| Total Assets EOY | 9566300 | TotalAssetsEOY |
| Total Liabilities BOY | 3352902 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 4905260 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4644073 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4661040 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO GROW WOMB-TO-TOMB MODELS OF EDUCATION THAT ADVANCE HAWAIIAN CULTURE FOR A SUSTAINABLE HAWAI'I. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2908376 | Expense |
| Grants | 53406 | Grants |
| Revenue | 299727 | Revenue |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 968792 | Expense |
| Description | ORGANIZATIONAL DEVELOPMENT PROGRAMS FOCUSED ON DEVELOPING THE STRUCTURE TO SUPPORT AN INTERGENERATIONAL CULTURAL LEARNING CENTER. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 90919 | Expense |
| Description | OTHER PROGRAM SERVICES FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 3968087 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 28 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 48 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | HI | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATIE BENIONI | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8088871117 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65-1084E MAMALAHOA HWY | AddressLine1 |
| City | KAMUELA | City |
| State | HI | State |
| ZIP Code | 96743 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| BARBARA ROBERTSON | ||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| DARRYL WISE | ||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| NANCY LEVENSON | ||||||
| SECRETARY/TREASURER | 40.00 | X | X | 73423 | 0 | 6782 |
| HANNAH SPRINGER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| PETER HANOHANO | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ROBERT LINDSEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ROBERT WITT | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GUY KAULUKUKUI | ||||||
| FORMER DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KU KAHAKALAU | ||||||
| FORMER PRESIDENT | 40.00 | X | X | 16649 | 96655 | 113 |
| MARY KATIE BENIONI | ||||||
| CFO | 40.00 | X | 71139 | 0 | 9097 | |
| TAFFI WISE | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 0 | 97264 | 5391 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 161211 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 193919 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 21383 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| HO'OKAKO'O CORPORATION | |||||
| PO BOX 11685 | HONOLULU | HI | 96828 | SUBCONTRACTOR SUPPORT FOR CHARTER SCHOOL | 275000 |
| FLANSBURGH ASSOCIATES INC | |||||
| 77 NORTH WASHINGTON ST | BOSTON | MA | 02114 | ARCHITECT | 195094 |
| KA WAIHONA O KA NA'AUAO | |||||
| 89-195 FARRINGTON HWY | WAIANAE | HI | 96792 | SUBCONTRACTOR SUPPORT FOR CHARTER SCHOOL | 151600 |
| AHA PUNANA LEO INC | |||||
| PO BOX 129 | KEKAHA | HI | 96752 | SUBCONTRACTOR SUPPORT FOR CHARTER SCHOOL | 151230 |
| HMSA | |||||
| PO BOX 29330 | HONOLULU | HI | 968201730 | MEDICAL PREMIUMS | 143022 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Government Grants | 694049 | GovernmentGrants |
| All Other Contributions | 3696040 | AllOtherContributions |
| Total Contributions | 4390089 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | G & A AND TUITION REVE | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 143587 | TotalRevenueColumn |
| Related Or Exempt Function Income | 143587 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 143587 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 980 | TotalRevenueColumn |
| Exclusion | $980 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 67825 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 64723 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3102 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3102 | TotalRevenueColumn |
| Exclusion | $3,102 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| REIMBURSEMENTS | 900099 | 156140 | 156140 | |
| OTHER INCOME | 900099 | 24 | $24 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 156164 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4693922 | TotalRevenueColumn |
| Related Or Exempt Function Income | 299727 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $4,106 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53406 | Total |
| Program Services | 53406 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 332461 | Total |
| Program Services | 259086 | ProgramServices |
| Management And General | 69706 | ManagementAndGeneral |
| Fundraising | 3669 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1242158 | Total |
| Program Services | 968014 | ProgramServices |
| Management And General | 260437 | ManagementAndGeneral |
| Fundraising | 13707 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19454 | Total |
| Program Services | 15160 | ProgramServices |
| Management And General | 4079 | ManagementAndGeneral |
| Fundraising | 215 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 136766 | Total |
| Program Services | 106582 | ProgramServices |
| Management And General | 28675 | ManagementAndGeneral |
| Fundraising | 1509 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95511 | Total |
| Program Services | 74432 | ProgramServices |
| Management And General | 20025 | ManagementAndGeneral |
| Fundraising | 1054 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32512 | Total |
| Management And General | 32512 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42068 | Total |
| Management And General | 42068 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1782355 | Total |
| Program Services | 1708683 | ProgramServices |
| Management And General | 69988 | ManagementAndGeneral |
| Fundraising | 3684 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72429 | Total |
| Program Services | 55763 | ProgramServices |
| Management And General | 15833 | ManagementAndGeneral |
| Fundraising | 833 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223655 | Total |
| Program Services | 205409 | ProgramServices |
| Management And General | 17334 | ManagementAndGeneral |
| Fundraising | 912 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98324 | Total |
| Program Services | 87328 | ProgramServices |
| Management And General | 10445 | ManagementAndGeneral |
| Fundraising | 551 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117619 | Total |
| Program Services | 97960 | ProgramServices |
| Management And General | 18676 | ManagementAndGeneral |
| Fundraising | 983 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 280211 | Total |
| Program Services | 205844 | ProgramServices |
| Management And General | 70649 | ManagementAndGeneral |
| Fundraising | 3718 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PROGRAM PROJECTS | 45665 | 45165 | 475 | 25 |
| EQUIP. RENTAL & MAINT. | 41622 | 20469 | 20095 | 1058 |
| AUTOMOBILE | 35176 | 35176 | ||
| TRAINING | 24967 | 16905 | 7659 | 403 |
| MISCELLANEOUS EXPENSE | 18681 | 12705 | 5677 | 299 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4695040 | Total |
| Program Services | 3968087 | ProgramServices |
| Management And General | 694333 | ManagementAndGeneral |
| Fundraising | 32620 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 614785 | BOY |
| EOY | 766721 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 724435 | BOY |
| EOY | 444748 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 154263 | BOY |
| EOY | 401600 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12664 | BOY |
| EOY | 13790 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30267 | BOY |
| EOY | 13747 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8706906 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 962906 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6311755 | BOY |
| EOY | 7744000 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 148806 | BOY |
| EOY | 181694 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7996975 | BOY |
| EOY | 9566300 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 404093 | BOY |
| EOY | 1168988 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2948809 | BOY |
| EOY | 3736272 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3352902 | BOY |
| EOY | 4905260 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4014831 | BOY |
| EOY | 3969079 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 629242 | BOY |
| EOY | 691961 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4644073 | BOY |
| EOY | 4661040 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7996975 | BOY |
| EOY | 9566300 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1118 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 18085 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6639137 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5657982 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5807931 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4290217 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4390089 | CurrentTaxYear |
| Total | 26785356 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6639137 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5657982 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5807931 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4290217 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4390089 | CurrentTaxYear |
| Total | 26785356 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 26785356 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10019 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 23296 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 27430 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1345 | CurrentTaxYearMinus1Year |
| Current Tax Year | 980 | CurrentTaxYear |
| Total | 63070 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 647 | CurrentTaxYearMinus1Year |
| Total | 647 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 1188 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 858 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1254 | CurrentTaxYearMinus1Year |
| Current Tax Year | 24 | CurrentTaxYear |
| Total | 3324 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 26852397 | TotalSupport |
| Gross Receipts From Admissions Etc | 832815 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.99750 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.99740 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 1 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Direct Contact Legislators | $6,809 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 0 | OtherActivities |
| Total Lobbying Expenditures IIB | 6809 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5509031 | OtherCostOrOtherBasis |
| Depreciation | 377084 | Depreciation |
| Book Value | 5131947 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 712778 | OtherCostOrOtherBasis |
| Depreciation | 524596 | Depreciation |
| Book Value | 188182 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2485097 | OtherCostOrOtherBasis |
| Depreciation | 61226 | Depreciation |
| Book Value | 2423871 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7744000 | TotalOfBookValueLandBuildings |
| Total Revenue | 4693922 | TotalRevenue |
| Total Expenses | 4695040 | TotalExpenses |
| Excess Or Deficit For Year | -1118 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 18085 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 18085 | TotalAdjustments |
| Excess Or Deficit Per FS | 16967 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 4649288 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 18085 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 18085 | RevenueNotRptdF990 |
| Revenue Subtotal | 4631203 | RevenueSubtotal |
| Other Revenues Not Included | 62719 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 62719 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4693922 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4695040 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4695040 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4695040 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | MANAGEMENT HAS EVALUATED KALO'S TAX POSITIONS AS OF AUGUST 31, 2011 AND 2010 AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME 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 ACCEPTED ACCOUNTING PRINCIPLES. SUCH RETURNS ARE OPEN FOR EXAMINATION UNTIL THE STATUTE OF LIMITATIONS (GENERALLY THREE YEARS) EXPIRES. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 62,719. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 398 | AddressLine1 |
| City | KAMUELA | City |
| State | HI | State |
| ZIP Code | 96743 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 990349760 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Non Cash Assistance | 53406 | AmountOfNonCashAssistance |
| Method Of Valuation | NET BOOK VALUE | MethodOfValuation |
| Description Of Non Cash Assistance | 3 VEHICLES | DescriptionOfNonCashAssistance |
| Purpose Of Grant | TO PROVIDE STUDENT TRANSPORTATION AND LUNCH SERVICE TRANSPORTATION. | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: KALO IS THE FISCAL AGENT FOR KANU O KA AINA THE GRANTEE, THUS MONITORING OCCURS ON A DAILY BASIS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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 A, LINE 4 | KALO REVISED ITS BYLAWS IN NOVEMBER OF 2010 AS FOLLOWS: REMOVED THE REQUIREMENT FOR DIRECTORS TO RESIDE ON HAWAII ISLAND. MEETINGS MAY BE HELD BY PHONE/ONLINE CONFERENCING. ADVISORY BOARDS ADVISE AND HAVE NO POWER TO ACT. INDEMNIFICATION SECTION EXPANDED TO INCLUDE ADVANCES FOR EXPENSES. | |
| 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. | |
| 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 12C | |
| THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 18,085. | FORM 990, PART XI, LINE 5: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 398 | AddressLine1 |
| City | KAMUELA | City |
| State | HI | State |
| ZIP Code | 96743 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990349760 | EIN |
| Primary Activities | PUBLIC CHARTER SCHOOL | PrimaryActivities |
| Legal Domicile State | HI | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 2 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (8 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||
| B | 53406 | NET BOOK VALUE |
| KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||
| B | 210586 | ACTUAL AMOUNT ON ACCRUAL BASIS |
| KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||
| I | 156000 | FAIR MARKET VALUE |
| KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||
| K | 89475 | ACTUAL AMOUNT ON ACCRUAL BASIS |
| KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||
| M | 149515 | ACTUAL AMOUNT ON ACCRUAL BASIS |
| KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||
| N | 177675 | ACTUAL AMOUNT ON ACCRUAL BASIS |
| KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||
| O | 700472 | ACTUAL AMOUNT ON ACCRUAL BASIS |
| KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL | ||
| P | 227966 | ACTUAL AMOUNT ON ACCRUAL BASIS |
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