2011-11-02T16:53:31-05:00 2010-12-31 WIKOFF COMBS & CO LLC 1001 BISHOP ST 2760 HONOLULU HI 96813 990 2010-01-01 990226111 'AHA PUNANA LEO AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 KAUANOE KAMANA 8089354304 2011-10-30 1 ANNA M MORI 8087911414 2010 2016-03-07 17:11:31Z MYRNA AIONA 96 PUUHONU PLACE HILO HI 96720 7164991 0 X WWW.AHAPUNANALEO.ORG X 1983 HI TO RE-ESTABLISH HAWAIIAN AS A DAILY, LIVING LANGUAGE. 5 5 131 500 2880 150 2469344 2765989 1966177 2284142 110756 236588 359975 239322 4906252 5526041 185519 0 0 0 3095116 2895575 25655 0 51048 2066760 1967718 5373050 4863293 -466798 662748 9217433 9776849 345481 107325 8871952 9669524 X 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 1 2716940 1545790 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. 812149 653493 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. 523498 84859 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. 4052587 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 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 1 19 0 131 1 1 1 0 0 0 0 0 0 0 X 5 5 0 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 WILLIAM WILSON 1.00 X 0 0 0 RANDIE FONG 1.00 X 0 0 0 MYRNA AIONA 40.00 X 76880 0 0 76880 0 0 0 0 0 0 PALIKU DOCUMENTARY FILMS P O BOX 262 KANEOHE HI 96744 TV PRODUCTION SERVICES 431611 1 2765989 2765989 SCHOOL TUITION 611110 1567781 1567781 GOVERNMENT FEES FOR SE 611110 711624 711624 OTHER PROGRAM INCOME 900099 4737 4737 2284142 144399 144399 137750 137750 137750 137750 1691643 1599454 92189 92189 92189 133685 39496 94189 94189 OTHER INCOME 900099 4503 4503 TV AIR TIME 515100 2880 2880 7383 5526041 2284142 2880 473030 76880 57660 19220 2111407 1791436 318107 1864 304693 256464 48229 402595 335533 66712 350 2073 156 1917 40624 40624 9424 9424 591601 550320 30740 10541 10344 10225 119 120882 81273 37909 1700 49926 44300 1438 4188 288299 217327 70972 150660 119665 17309 13686 24451 22313 1344 794 143362 122412 20950 87639 33288 54351 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 4863293 4052587 759658 51048 378812 631001 2501 66976 881117 750000 8125 23271 7270997 2302717 4747713 4968280 2429352 2999247 907969 199918 0 9217433 9776849 145563 107325 199918 345481 107325 X 3876994 4526458 2994958 3143066 2000000 2000000 8871952 9669524 9217433 9776849 X 662748 134824 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 2000000 2000000 2000000 2000000 2000000 2000000 1.00000 0 0 830898 830898 5413266 1374782 4038484 1026833 927935 98898 4968280 MUTUAL FUNDS 907969 F 907969 5526041 4863293 662748 134824 134824 797572 6354115 134824 693250 828074 5526041 0 5526041 5556543 693250 693250 4863293 0 4863293 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. 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. DINNER FUNDRAISER 133685 133685 32763 594 5839 300 133685 133685 32763 594 5839 300 39496 94189 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.