2026-05-11T12:28:49-04:00 2025-06-30 262451631 JAY MIYAKI CPA LLC 600 QUEEN ST STE C4 HONOLULU HI 96813 990 2024-07-01 201632545 KAI LOA INC KAIL 8082359175 46-500 KUNEKI STREET KANEOHE HI 96744 IVY K KELLING SEE SCHEDULE O 8082359175 2026-04-24 true true JAY MIYAKI P00853901 8085221042 2026-05-05 2024 2025-03-06 01:10:19Z IVY K KELLING C/O 46-500 KUNEKI STREET KANEOHE HI 96744 659637 false X WWW.KAMAKAU.COM X 2004 HI TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE. 5 5 1 300 0 495866 452864 190092 190092 13812 13511 8320 3170 708090 659637 212630 161632 0 83950 87873 0 0 547158 481434 843738 730939 -135648 -71302 4578266 4323345 2401481 2217862 2176785 2105483 TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE. false false 401027 161632 190092 KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS AND OTHER SOURCES WHICH WERE PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. KAI LOA ALSO RENTS FACILITIES TO THE SCHOOL. INCLUDES 239,395 OF DEPRECIATION OF FACILITIES. 181169 PROJECT LAMA KUKUI. THE GOAL OF PROJECT LAMA KUKUI IS TO RAISE THE HEALTH AND WELL-BEING OF THE KAMAKAU LEARNING COMMUNITY TO THE HIGHEST POSSIBLE LEVEL. THE OBJECTIVES OF LAMA KUKUI ARE, 1) RAISE AWARENESS AND ABILITY FOR THE KAMAKAU COMMUNITY TO IMPROVE PHYSICAL AND MENTAL HEALTH, 2) IMPROVE PHYSICAL AND MENTAL HEALTH BY SUPPORTING THE GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY THROUGH CONNECTIONS TO LAND AND PLACE, 3) SUPPORT GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY BY INCREASING THE KNOWLEDGE AND SKILLS OF TRADITIONAL PRACTICES WHICH IMPROVE PHYSICAL AND MENTAL HEALTH, 4) INCREASE THE CAPACITY TO SERVE THE KAMAKAU COMMUNITY AND ALLOW FOR THE SAFE PHYSICAL DISTANCING OF EDUCATION DELIVERY. 85422 ALL OTHER PROGRAMS. 667618 true true false false false false false false false false true false false false true false true false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 13 0 1 true false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false HI X IVY K KELLING 8082359175 C/O 46-500 KUNEKI STREET KANEOHE HI 96744 X ROBERT DOMING CHAIRMAN 1.00 X X 0 0 0 MARCI W ARROYO VICE CHAIR 1.00 X X 0 0 0 ELIZABETH AULSEBROOK SECRETARY 1.00 X X 0 0 0 KURT KLEIN DIRECTOR 1.00 X 0 0 0 ILIMA SHIMA DIRECTOR 1.00 X 0 0 0 IVY K KELLING SEE SCHEDULE 10.00 30.00 X 8497 158302 33638 8497 158302 33638 false true false 276345 176519 452864 RENT FROM KAMAKAU PCS 531390 190092 190092 190092 13511 13511 1565 1565 OTHER 900099 1605 1605 1605 659637 15116 190092 161632 161632 8497 8497 55597 55597 23779 23779 1558 1558 16826 16826 22288 17843 4445 13019 13019 39622 39622 81360 81360 239395 239395 31656 31656 STUDENT SERVICES 19371 19371 HAWAII GENERAL EXCISE TAX 8676 8676 DEVELOPMENT AND TRAINING 7503 7503 OTHER 160 160 730939 667618 63321 0 249703 250771 297871 134954 155456 176179 7366 9473 6041827 2319320 3856982 3722507 10888 29461 4578266 4323345 58282 5233 63422 30543 2055138 2008445 224639 173641 2401481 2217862 X 2075672 2003543 101113 101940 2176785 2105483 4578266 4323345 -71302 X false false false X 454537 587928 1325142 495866 452864 3316337 454537 587928 1325142 495866 452864 3316337 139176 3177161 190092 190092 190092 570276 3886613 481093 0.81750 0.86560 X PART II, LINE 10 OTHER INCOME 380,184 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 312141 312141 5639366 2027681 3611685 90320 24417 65903 3989729 DUE TO KAMAKAU, LPCS 161632 LEASE DEPOSIT 12009 173641 658810 658810 827 827 659637 730939 730939 730939 SCHEDULE D, PAGE 4, PART XI, LINE 4B CHANGE IN NET ASSETS WITH DONOR RESTRICTIONS 827 false KE KULA O SAMUEL M KAMAKAU LPCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 GOV 161632 GENERAL SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT OBJECTIVES ARE CONFIRMED WITH GRANT SPENDING VIA REVIEW OF REPORTS REQUIRED BYTHE GRANT. IN CASES WHERE THE ENTIRE GRANT FUNDING WOULD GENERALLY SUPPORT KE KULA `O SAMUEL M. KAMAKAU LPCS' PROGRAMS, THE FUNDS ARE DISTRIBUTED TO THE SCHOOL TO BE USED DIRECTLY IN ACCORDANCE WITH THE GRANT GUIDELINES. false false false false false false false false false IVY K KELLING SEE SCHEDULE O 8497 158302 33638 8497 191940 FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD TREASURER AND COMPANY EXECUTIVE DIRECTOR WORKS CLOSELY WITH THE CONTRACTED CPA FIRM AND EXTERNAL ACCOUNTING CONSULTANT TO ENSURE TIMELY SUBMISSION OF THE FORM 990 RETURNS TO THE IRS ON AN ANNUAL BASIS. THE COMPLETED FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS SUFFICIENTLY IN ADVANCE OF THE FILING DEADLINE TO ENABLE A DETAILED AND CONSCIENTIOUS REVIEW BY ALL MEMBERS OF THE BOARD. ALL QUESTIONS AND CONCERNS OF THE BOARD ARE ADDRESSED AND INCORPORATED INTO THE FORM 990 AS DEEMED APPROPRIATE. AFTER FINAL REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, THE EXTERNAL ACCOUNTING CONSULTANT WILL WORK WITH THE CONTRACTED CPA FIRM TO FILE THE FINAL FORM 990 AS REQUIRED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION ENSURES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING ALL BOARD DIRECTORS TO SUBMIT A SIGNED AGREEMENT UPON ACCEPTANCE OF THEIR BOARD SEAT AND UPDATE THEIR DISCLOSURES AS CONDITIONS CHANGE. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S TIME SERVED AS THE HOOKIPAPA GRANT'S EXECUTIVE DIRECTOR WAS COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR THE PROJECT DIRECTOR OF HOOKIPAPA WAS REVIEWED AND APPROVED BY THE BOARD MEMBERS AND WAS SET BASED ON THE GRANT'S APPROVED BUDGET AND COMPARABLE WAGES. COMPENSATION FOR OTHER POSITIONS SERVING THE FULFILL THE HOOKIPAPA GRANT OBJECTIVES WAS BASED ON COMPARABLE WAGES FOR SIMILAR POSITIONS. FORM 990, PAGE 6, PART VI, LINE 19 KAI LOA, INC'S BOARD AGENDAS, APPROVED MINUTES, BY-LAWS, ARTICLES OF INCORPORATION, AUDITED FINANCIAL STATEMENTS AND OTHER ORGANIZATION DOCUMENTS ARE KEPT FOR PUBLIC VIEWING IN THE CURRENT OFFICE LOCATION. FORM 990, PART VII IVY KELLING, EXECUTIVE DIRECTOR AND PROGRAM MANAGER KE KULA O SAMUEL M KAMAKAU LPCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 SCHOOL HI GOV 2 NA false false true false false false false false false false false true false false false false false false false false KE KULA O SAMUEL M KAMAKAU LPCS KE KULA O SAMUEL M KAMAKAU LPCS B 161632 CASH KE KULA O SAMUEL M KAMAKAU LPCS KE KULA O SAMUEL M KAMAKAU LPCS J 190092 CASH