2012-06-20T19:31:53-05:00 2011-08-31 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2010-09-01 990352665 KANU O KA AINA LEARNING OHANA KANU 8088878144 PO BOX 6511 KAMUELA HI 96743 NANCY LEVENSON 8088878144 2012-06-20 1 MARK A HAYES 8085311040 2010 2016-02-24 21:20:13Z TAFFI WISE PO BOX 6511 KAMUELA HI 96743 4758645 0 X WWW.KALO.ORG X 2000 HI TO ADMINISTER PROGRAMS FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. 7 6 48 10 0 0 4290217 4390089 169636 143587 -1920 4082 159263 156164 4617196 4693922 0 53406 0 0 2316805 1826350 0 0 32620 2418099 2815284 4734904 4695040 -117708 -1118 7996975 9566300 3352902 4905260 4644073 4661040 TO GROW WOMB-TO-TOMB MODELS OF EDUCATION THAT ADVANCE HAWAIIAN CULTURE FOR A SUSTAINABLE HAWAI'I. 0 0 2908376 53406 299727 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. 968792 ORGANIZATIONAL DEVELOPMENT PROGRAMS FOCUSED ON DEVELOPING THE STRUCTURE TO SUPPORT AN INTERGENERATIONAL CULTURAL LEARNING CENTER. 90919 OTHER PROGRAM SERVICES FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. 3968087 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 28 0 48 1 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 HI X X KATIE BENIONI 8088871117 65-1084E MAMALAHOA HWY KAMUELA HI 96743 BARBARA ROBERTSON 1.00 X X 0 0 0 DARRYL WISE 1.00 X X 0 0 0 NANCY LEVENSON 40.00 X X 73423 0 6782 HANNAH SPRINGER 1.00 X 0 0 0 PETER HANOHANO 1.00 X 0 0 0 ROBERT LINDSEY 1.00 X 0 0 0 ROBERT WITT 1.00 X 0 0 0 GUY KAULUKUKUI 1.00 X 0 0 0 KU KAHAKALAU 40.00 X X 16649 96655 113 MARY KATIE BENIONI 40.00 X 71139 0 9097 TAFFI WISE 40.00 X 0 97264 5391 161211 193919 21383 0 0 0 0 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 7 694049 3696040 4390089 G & A AND TUITION REVE 611710 143587 143587 143587 980 980 67825 64723 3102 3102 3102 REIMBURSEMENTS 900099 156140 156140 OTHER INCOME 900099 24 24 156164 4693922 299727 0 4106 53406 53406 332461 259086 69706 3669 1242158 968014 260437 13707 19454 15160 4079 215 136766 106582 28675 1509 95511 74432 20025 1054 32512 32512 42068 42068 1782355 1708683 69988 3684 72429 55763 15833 833 223655 205409 17334 912 98324 87328 10445 551 117619 97960 18676 983 280211 205844 70649 3718 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 4695040 3968087 694333 32620 614785 766721 724435 444748 154263 401600 12664 13790 30267 13747 8706906 962906 6311755 7744000 148806 181694 7996975 9566300 404093 1168988 2948809 3736272 3352902 4905260 X 4014831 3969079 629242 691961 4644073 4661040 7996975 9566300 X -1118 18085 X 0 1 1 X 1 1 X 6639137 5657982 5807931 4290217 4390089 26785356 6639137 5657982 5807931 4290217 4390089 26785356 26785356 10019 23296 27430 1345 980 63070 647 647 1188 858 1254 24 3324 26852397 832815 0.99750 0.99740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 6809 0 0 6809 0 5509031 377084 5131947 712778 524596 188182 2485097 61226 2423871 7744000 4693922 4695040 -1118 18085 18085 16967 4649288 18085 18085 4631203 62719 62719 4693922 4695040 0 4695040 0 4695040 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. 0 KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL PO BOX 398 KAMUELA HI 96743 990349760 501(C)(3) 53406 NET BOOK VALUE 3 VEHICLES TO PROVIDE STUDENT TRANSPORTATION AND LUNCH SERVICE TRANSPORTATION. 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. 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. FORM 990, PART VI, SECTION B, LINE 12C 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 C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 18,085. KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL PO BOX 398 KAMUELA HI 96743 990349760 PUBLIC CHARTER SCHOOL HI 501(C)(3) LINE 2 N/A 0 0 1 0 0 0 0 0 0 1 0 1 0 1 1 1 1 0 0 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