AHA PUNANA LEO: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- AHA PUNANA LEO (EIN 99-0226111)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-11-02
- IRS object ID
- 201113069349301566
- 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 | 2011-11-02T16:53:31-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIKOFF COMBS & CO LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 BISHOP ST 2760 | 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 | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990226111 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 'AHA PUNANA LEO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AHAP | NameControl |
| Phone | 8089354304 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 96 PUUHONU PLACE | AddressLine1 |
| City | HILO | City |
| State | HI | State |
| ZIP Code | 96720 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAUANOE KAMANA | Name |
| Title | PRESIDENT | Title |
| Phone | 8089354304 | Phone |
| Date Signed | 2011-10-30 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ANNA M MORI | Name |
| Phone | 8087911414 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MYRNA AIONA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 96 PUUHONU PLACE | AddressLine1 |
| City | HILO | City |
| State | HI | State |
| ZIP Code | 96720 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 7164991 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.AHAPUNANALEO.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1983 | YearFormation |
| State Legal Domicile | HI | StateLegalDomicile |
| Activity Or Mission Description | TO RE-ESTABLISH HAWAIIAN AS A DAILY, LIVING LANGUAGE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 131 | TotalNbrEmployees |
| Total Nbr Volunteers | 500 | TotalNbrVolunteers |
| Total Gross UBI | 2880 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 150 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2469344 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2765989 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1966177 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2284142 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 110756 | InvestmentIncomePriorYear |
| Investment Income Current Year | 236588 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 359975 | OtherRevenuePriorYear |
| Other Revenue Current Year | 239322 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4906252 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5526041 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 185519 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3095116 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2895575 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 25655 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 51048 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2066760 | OtherExpensePriorYear |
| Other Expenses Current Year | 1967718 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5373050 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4863293 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -466798 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 662748 | RevenuesLessExpensesCY |
| Total Assets BOY | 9217433 | TotalAssetsBOY |
| Total Assets EOY | 9776849 | TotalAssetsEOY |
| Total Liabilities BOY | 345481 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 107325 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 8871952 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 9669524 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO RE-ESTABLISH THROUGHOUT HAWAI'I THE MANA OF A LIVING, HAWAIIAN LANGUAGE AND TO INITIATE, PROVIDE FOR AND NURTURE VARIOUS HAWAIIAN LANGUAGE ENVIRONMENTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 1 | SignificantChange |
| Expense | 2716940 | Expense |
| Revenue | 1545790 | Revenue |
| Description | 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 225 PRESCHOOL THROUGH 12TH GRADE STUDENTS AND THEIR FAMILIES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 812149 | Expense |
| Revenue | 653493 | Revenue |
| Description | 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 3,000,000 VIEWERS IN 2010. PROGRAMMING ALSO RECEIVED $693,250 IN DONATED AIR TIME AND RELATED PRODUCTION SERVICES. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 523498 | Expense |
| Revenue | 84859 | Revenue |
| Description | COMMUNITY PROGRAMMING: ADMINISTERED VARIOUS PROGRAMS IN THE BROARDER COMMUNITY TO RAISE AWARENESS FOR, AND FOSTER LEARNING OF, TRADITIONAL HAWAIIAN KNOWLEDGE AND LANGUAGE FLUENCY, INCLUDING AN OCEAN-BASED LEARNING ENVIRONMENT AND VOYAGING PROGRAM. HAWAIIAN LANGUAGE CLASSES IN THE VISITOR INDUSTRY, AND ON-LINE HAWAIIAN LANGUAGE CLASSES. SERVED APPROXIMATELY 5,000 INDIVIDUALS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 4052587 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | 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 | 1 | 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 | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | 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 | 0 | 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 | 19 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 131 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| 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 |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | 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 | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | HI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 'AHA PUNANA LEO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8089354304 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 96 PUUHONU PLACE | AddressLine1 |
| City | HILO | City |
| State | HI | State |
| ZIP Code | 96720 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (6 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| KAUANOE KAMANA | ||||||
| PRESIDENT | 1.00 | X | 0 | 0 | 0 | |
| MALIA 'ALOHILANI ROGERS | ||||||
| SECRETARY/TREASURER | 1.00 | X | 0 | 0 | 0 | |
| LARRY KIMURA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| WILLIAM WILSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RANDIE FONG | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MYRNA AIONA | ||||||
| EXECUTIVE DIRECTOR | 40.00 | 76880 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 76880 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | 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
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALIKU DOCUMENTARY FILMS | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 262 | AddressLine1 |
| City | KANEOHE | City |
| State | HI | State |
| ZIP Code | 96744 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | TV PRODUCTION SERVICES | DescriptionOfServices |
| Compensation | 431611 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 2765989 | AllOtherContributions |
| Total Contributions | 2765989 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SCHOOL TUITION | 611110 | 1567781 | 1567781 |
| GOVERNMENT FEES FOR SE | 611110 | 711624 | 711624 |
| OTHER PROGRAM INCOME | 900099 | 4737 | 4737 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2284142 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 144399 | TotalRevenueColumn |
| Exclusion | $144,399 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 137750 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 137750 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 137750 | TotalRevenueColumn |
| Exclusion | $137,750 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1691643 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1599454 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 92189 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 92189 | TotalRevenueColumn |
| Exclusion | $92,189 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 133685 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 39496 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 94189 | TotalRevenueColumn |
| Exclusion | $94,189 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| OTHER INCOME | 900099 | 4503 | $4,503 | |
| TV AIR TIME | 515100 | 2880 | 2880 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 7383 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5526041 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2284142 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 2880 | UnrelatedBusinessRevenue |
| Exclusion | $473,030 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76880 | Total |
| Program Services | 57660 | ProgramServices |
| Management And General | 19220 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2111407 | Total |
| Program Services | 1791436 | ProgramServices |
| Management And General | 318107 | ManagementAndGeneral |
| Fundraising | 1864 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 304693 | Total |
| Program Services | 256464 | ProgramServices |
| Management And General | 48229 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 402595 | Total |
| Program Services | 335533 | ProgramServices |
| Management And General | 66712 | ManagementAndGeneral |
| Fundraising | 350 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2073 | Total |
| Program Services | 156 | ProgramServices |
| Management And General | 1917 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40624 | Total |
| Management And General | 40624 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9424 | Total |
| Fundraising | 9424 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 591601 | Total |
| Program Services | 550320 | ProgramServices |
| Management And General | 30740 | ManagementAndGeneral |
| Fundraising | 10541 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10344 | Total |
| Program Services | 10225 | ProgramServices |
| Fundraising | 119 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 120882 | Total |
| Program Services | 81273 | ProgramServices |
| Management And General | 37909 | ManagementAndGeneral |
| Fundraising | 1700 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49926 | Total |
| Program Services | 44300 | ProgramServices |
| Management And General | 1438 | ManagementAndGeneral |
| Fundraising | 4188 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 288299 | Total |
| Program Services | 217327 | ProgramServices |
| Management And General | 70972 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150660 | Total |
| Program Services | 119665 | ProgramServices |
| Management And General | 17309 | ManagementAndGeneral |
| Fundraising | 13686 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24451 | Total |
| Program Services | 22313 | ProgramServices |
| Management And General | 1344 | ManagementAndGeneral |
| Fundraising | 794 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143362 | Total |
| Program Services | 122412 | ProgramServices |
| Management And General | 20950 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87639 | Total |
| Program Services | 33288 | ProgramServices |
| Management And General | 54351 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PROJECT RELATED EXPENSE | 307216 | 298450 | 7875 | 891 |
| SCHOOL OPERATIONS | 51504 | 51504 | ||
| EQUIPMENT LEASE AND MAI | 50709 | 40693 | 10016 | |
| OTHER EXPENSES | 37607 | 18171 | 11945 | 7491 |
| BROADCAST MEDIA | 1397 | 1397 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4863293 | Total |
| Program Services | 4052587 | ProgramServices |
| Management And General | 759658 | ManagementAndGeneral |
| Fundraising | 51048 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 378812 | BOY |
| EOY | 631001 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2501 | BOY |
| EOY | 66976 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 881117 | BOY |
| EOY | 750000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8125 | BOY |
| EOY | 23271 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 7270997 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2302717 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4747713 | BOY |
| EOY | 4968280 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2429352 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2999247 | BOY |
| EOY | 907969 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 199918 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9217433 | BOY |
| EOY | 9776849 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145563 | BOY |
| EOY | 107325 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 199918 | BOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 345481 | BOY |
| EOY | 107325 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3876994 | BOY |
| EOY | 4526458 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2994958 | BOY |
| EOY | 3143066 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2000000 | BOY |
| EOY | 2000000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8871952 | BOY |
| EOY | 9669524 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9217433 | BOY |
| EOY | 9776849 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 662748 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 134824 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| 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) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2000000 | BeginningOfYearBalance |
| End Of Year Balance | 2000000 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2000000 | BeginningOfYearBalance |
| End Of Year Balance | 2000000 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2000000 | BeginningOfYearBalance |
| End Of Year Balance | 2000000 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 830898 | OtherCostOrOtherBasis |
| Book Value | 830898 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5413266 | OtherCostOrOtherBasis |
| Depreciation | 1374782 | Depreciation |
| Book Value | 4038484 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1026833 | OtherCostOrOtherBasis |
| Depreciation | 927935 | Depreciation |
| Book Value | 98898 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4968280 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MUTUAL FUNDS | Description |
| Book Value | 907969 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 907969 | TotalOfBookValueSecurities |
| Total Revenue | 5526041 | TotalRevenue |
| Total Expenses | 4863293 | TotalExpenses |
| Excess Or Deficit For Year | 662748 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 134824 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 134824 | TotalAdjustments |
| Excess Or Deficit Per FS | 797572 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6354115 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 134824 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 693250 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 828074 | RevenueNotRptdF990 |
| Revenue Subtotal | 5526041 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5526041 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5556543 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 693250 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 693250 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4863293 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4863293 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | EARNINGS FROM THE ENDOWMENT ARE RESTRICTED TO THE PAYMENTS OF TEACHER SALARIES, ORGANIZATION-WIDE ADMINISTRATION AND CURRICULUM DEVELOPMENT PROGRAMS. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | 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 LIMITATION (GENERALLY THREE YEARS) EXPIRES. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | DINNER FUNDRAISER | NameOfEvent1 |
| Gross Receipts Event1 | 133685 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 133685 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 32763 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 594 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 5839 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 300 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 133685 | GrossReceiptsTotal |
| Gross Revenue Total Events | 133685 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 32763 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 594 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 5839 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 300 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 39496 | DirectExpenseSummaryEvents |
| Net Income Summary | 94189 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CHANGES IN PROGRAM SERVICES | FORM 990, PART III, LINE 3 | SCHOLARSHIP PROGRAM: DUE TO A LOSS OF FUNDING, THE ORGANIZATION CEASED THE SCHOLARSHIP PROGRAM WHICH PROVIDED SCHOLARSHIPS TO NATIVE HAWAIIANS PURSUING SECONDARY DEGREES WITH A COMMITMENT TO LEARNING AND PERPETUATING THE HAWAIIAN LANGUAGE. |
| 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. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 134,824. |
| 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. |
| LINE 2A, NUMBER OF EMPLOYEES REPORTED ON FORM W-3: | FORM 990, PART V, STATEMENTS REGARDING OTHER IRS FILINGS AND TAX COMPLIANCE | THE ORGANIZATION HAS AN EMPLOYEE LEASING AGREEMENT WITH AN EMPLOYEE LEASING COMPANY. UNDER THE AGREEMENT, ALL PERSONS WORKING FOR THE ORGANIZATION ARE THE LEGAL EMPLOYEES OF THE LEASING COMPANY WHO IS RESPONSIBLE FOR PAYING ALL WAGES, PAYROLL TAXES, BENEFITS AND INSURANCE. |
| LINES 5, 7, 9 AND 10: | FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES | THE EXECUTIVE DIRECTOR'S COMPENSATION OF $76,880, OTHER SALARIES AND WAGES OF $2,111,407, OTHER BENEFITS OF $304,693, AND PAYROLL TAXES OF $402,595 WERE PAID THROUGH AN EMPLOYEE LEASING COMPANY AND INCLUDES ALL EMPLOYEE COSTS, INCLUDING WAGES, BENEFITS, PAYROLL TAXES AND PAYROLL INSURANCE. |
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