KAI LOA INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- KAI LOA INC (EIN 20-1632545)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2021-10-29
- IRS object ID
- 202123029349302377
- Schema version
- 2020v4.0
- 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) |
|---|---|---|
| Return | 2021-10-29T20:29:26-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 262451631 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAY MIYAKI CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 QUEEN ST STE C4 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201632545 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAI LOA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KAIL | BusinessNameControlTxt |
| Phone | 8082359175 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46-500 KUNEKI STREET | AddressLine1Txt |
| City | KANEOHE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96744 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IVY K KELLING | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8082359175 | PhoneNum |
| Signature | 2021-10-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | IVY | PersonFirstNm |
| Person Last | KELLING | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAY MIYAKI | PreparerPersonNm |
| PTIN | P00853901 | PTIN |
| Phone | 8085221042 | PhoneNum |
| Preparation | 2021-10-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | IVY K KELLING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O 46-500 KUNEKI STREET | AddressLine1Txt |
| City | KANEOHE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96744 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $646,489 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KAMAKAU.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $624,469 | PYContributionsGrantsAmt |
| CY Contributions Grants | $454,537 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $747 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,889 | PYInvestmentIncomeAmt |
| CY Investment Income | $805 | CYInvestmentIncomeAmt |
| PY Other Revenue | $189,497 | PYOtherRevenueAmt |
| CY Other Revenue | $191,147 | CYOtherRevenueAmt |
| PY Total Revenue | $817,602 | PYTotalRevenueAmt |
| CY Total Revenue | $646,489 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $333,464 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $219,793 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $111,184 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $132,755 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $529,253 | PYOtherExpensesAmt |
| CY Other Expenses | $439,084 | CYOtherExpensesAmt |
| PY Total Expenses | $973,901 | PYTotalExpensesAmt |
| CY Total Expenses | $791,632 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$156,299 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$145,143 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,788,303 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,485,183 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,616,651 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,458,674 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,171,652 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,026,509 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $531,597 | ExpenseAmt |
| Grant | $219,793 | GrantAmt |
| Desc | KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS AND OTHER SOURCES WHICH WERE PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL (SCHOOL). KAI LOA ALSO RENTS FACILITIES TO THE SCHOOL. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $226,290 | ExpenseAmt |
| Desc | PROJECT HOOKIPAPA IS A 3-YEAR GRANT FUNDED BY THE DEPARTMENT OF HEALTH AND HUMAN SERVICES- ADMINISTRATION FOR CHILDREN AND FAMILIES. IT WILL DIRECTLY ADDRESS KAI LOA AND KAMAKAUS LONG-TERM COMMUNITY GOAL OF THE OLELO HAWAI`I (HAWAIIAN LANGUAGE) STRENGTHENING PROGRAM, WHICH CALLS FOR HIGH PROFICIENCY IN THE SCHOOL AT THE STUDENT AND FACULTY LEVELS AND A COMPREHENSIVE HAWAIIAN LANGUAGE PROGRAM FOR FAMILIES AND THE BROADER COMMUNITY. THE OBJECTIVES OF HOOKIPAPA ARE, 1) TO TRAIN THE ADMINISTRATION AND TEACHER LEADERS TO ADMINISTER THE ACTFL (AMERICAN COUNCIL ON THE TEACHING OF FOREIGN LANGUAGES) ORAL PROFICIENCY INTERVIEW (OPI), AN ASSESSMENT TO MEASURE ORAL HAWAIIAN LANGUAGE PROFICIENCY OF KAMAKAU STUDENTS, 2) TO INCREASE THE ORAL PROFICIENCY LEVELS OF THE KAMAKAU FACULTY, AND 3) TO INCREASE THE HAWAIIAN LANGUAGE RESOURCES DEVELOPED TO INCREASE THE PROPER USE OF SPOKEN HAWAIIAN LANGUAGE FOR STAFF, FAMILIES AND STUDENTS | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALL OTHER PROGRAMS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $757,887 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IVY K KELLING | PersonNm |
| Phone | 8082359175 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O 46-500 KUNEKI STREET | AddressLine1Txt |
| City | KANEOHE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96744 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| IVY K KELLING | |||||||
| EXECUTIVE DI | 10.00 | 30.00 | Yes (X) | Yes (X) | $34,425 | $91,126 | $0 |
| ELIZABETH AULSEBROOK | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT DOMINGO | |||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KUULANI KEOHOKALOLE | |||||||
| TREASURERTRU | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KURT KLEIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARCI W SARSONA | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $34,425 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $91,126 | TotReportableCompRltdOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $226,354 | GovernmentGrantsAmt |
| All Other Contributions | $228,183 | AllOtherContributionsAmt |
| Total Contributions | $454,537 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $805 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $805 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $190,092 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $190,092 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $190,092 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $190,092 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Total Revenue Column | $1,055 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,055 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,055 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $646,489 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $191,952 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,793 | TotalAmt |
| Program Services | $219,793 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,115 | TotalAmt |
| Program Services | $100,348 | ProgramServicesAmt |
| Management And General | $7,767 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,640 | TotalAmt |
| Program Services | $23,527 | ProgramServicesAmt |
| Management And General | $1,113 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,054 | TotalAmt |
| Management And General | $20,054 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,912 | TotalAmt |
| Program Services | $36,505 | ProgramServicesAmt |
| Management And General | $1,407 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,772 | TotalAmt |
| Program Services | $27,384 | ProgramServicesAmt |
| Management And General | $3,388 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$91 | TotalAmt |
| Program Services | -$91 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,253 | TotalAmt |
| Program Services | $88,253 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,715 | TotalAmt |
| Program Services | $191,715 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,296 | TotalAmt |
| Program Services | $49,296 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| HAWAII GENERAL EXCISE TAX | $8,546 | $8,546 | |
| STUDENT SERVICES | $7,586 | $7,586 | |
| DEVELOPMENT AND TRAINING | $3,081 | $3,081 | |
| OTHER | $1,960 | $1,944 | $16 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $791,632 | TotalAmt |
| Program Services | $757,887 | ProgramServicesAmt |
| Management And General | $33,745 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $453,817 | BOYAmt |
| EOY | $348,532 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,928 | BOYAmt |
| EOY | $130,082 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,162 | BOYAmt |
| EOY | $73,994 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,339,531 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,444,670 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,083,483 | BOYAmt |
| EOY | $3,894,861 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,913 | BOYAmt |
| EOY | $37,714 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,788,303 | BOYAmt |
| EOY | $4,485,183 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,870 | BOYAmt |
| EOY | $16,389 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,224,330 | BOYAmt |
| EOY | $2,184,531 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $381,451 | BOYAmt |
| EOY | $257,754 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,616,651 | BOYAmt |
| EOY | $2,458,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,028,996 | BOYAmt |
| EOY | $1,876,069 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,656 | BOYAmt |
| EOY | $150,440 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,171,652 | BOYAmt |
| EOY | $2,026,509 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,788,303 | BOYAmt |
| EOY | $4,485,183 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$145,143 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $877,331 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $926,202 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $751,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $624,469 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $454,537 | CurrentTaxYearAmt |
| Total | $3,633,987 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $877,331 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $926,202 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $751,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $624,469 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $454,537 | CurrentTaxYearAmt |
| Total | $3,633,987 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,633,987 | PublicSupportTotal170Amt |
| Total Support | $3,633,987 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $707,163 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99950 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $241,971 | InvestmentCostOrOtherBasisAmt |
| Book Value | $241,971 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $4,630,520 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,230,418 | DepreciationAmt |
| Book Value | $3,400,102 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $42,070 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $15,601 | DepreciationAmt |
| Book Value | $26,469 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $424,970 | InvestmentCostOrOtherBasisAmt |
| Book Value | $424,970 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,093,512 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO KAMAKAU, LPCS | $225,445 |
| PAYCHECK PROTECTION PROGRAM LOAN | $20,300 |
| LEASE DEPOSIT | $12,009 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $257,754 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $638,705 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $638,705 | RevenueSubtotalAmt |
| Other Revenues Not Included | $7,784 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,784 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $646,489 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $791,632 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $791,632 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $791,632 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS REQUIRED TO BE RECOGNIZED AND DISCLOSED IN THE FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. INTEREST AND PENALTIES, IF ANY, ARE CLASSIFIED AS INCOME TAX EXPENSE. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | CHANGE IN NET ASSETS WITH DONOR RESTRICTIONS 7,784 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KE KULA O SAMUEL M KAMAKAU LPCS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46-500 KUNEKI STREET | AddressLine1Txt |
| City | KANEOHE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96744 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 522356513 | RecipientEIN |
| IRC Section | GOV | IRCSectionDesc |
| Cash Grant | $219,793 | CashGrantAmt |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELOY VILLALBA | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | IND CONTRACTOR | RelationshipDescriptionTxt |
| Transaction | ACCOUNTING SERVICES | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4B | PROJECT HOOKIPAPA IS A 3-YEAR GRANT FUNDED BY THE DEPARTMENT OF HEALTH AND HUMAN SERVICES- ADMINISTRATION FOR CHILDREN AND FAMILIES. IT WILL DIRECTLY ADDRESS KAI LOA AND KAMAKAUS LONG-TERM COMMUNITY GOAL OF THE OLELO HAWAI`I (HAWAIIAN LANGUAGE) STRENGTHENING PROGRAM, WHICH CALLS FOR HIGH PROFICIENCY IN THE SCHOOL AT THE STUDENT AND FACULTY LEVELS AND A COMPREHENSIVE HAWAIIAN LANGUAGE PROGRAM FOR FAMILIES AND THE BROADER COMMUNITY. THE OBJECTIVES OF HOOKIPAPA ARE, 1) TO TRAIN THE ADMINISTRATION AND TEACHER LEADERS TO ADMINISTER THE ACTFL (AMERICAN COUNCIL ON THE TEACHING OF FOREIGN LANGUAGES) ORAL PROFICIENCY INTERVIEW (OPI), AN ASSESSMENT TO MEASURE ORAL HAWAIIAN LANGUAGE PROFICIENCY OF KAMAKAU STUDENTS, 2) TO INCREASE THE ORAL PROFICIENCY LEVELS OF THE KAMAKAU FACULTY, AND 3) TO INCREASE THE HAWAIIAN LANGUAGE RESOURCES DEVELOPED TO INCREASE THE PROPER USE OF SPOKEN HAWAIIAN LANGUAGE FOR STAFF, FAMILIES AND STUDENTS |
| FORM 990, PAGE 2, PART III, LINE 4D | ALL OTHER PROGRAMS. |
| 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 ON AN ANNUAL BASIS. DISCLOSURES OF ANY CONFLICTS ARE REPORTED IN WRITING AT THAT TIME. THE AGREEMENT STATES THAT THEY ARE AWARE AND UNDERSTAND THE CURRENT POLICIES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | ALTHOUGH THE EXECUTIVE DIRECTOR'S POSITION IS SERVED AS A VOLUNTEER, 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KE KULA O SAMUEL M KAMAKAU LPCS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46-500 KUNEKI STREET | AddressLine1Txt |
| City | KANEOHE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96744 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522356513 | EIN |
| Primary Activities | SCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Exempt Code Section | GOV | ExemptCodeSectionTxt |
| Public Charity Status | 2 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Business Name Line2OtherOrganizationName/BusinessNameLine2Txt | Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|---|
| KE KULA O SAMUEL M KAMAKAU LPCS | |||
| KE KULA O SAMUEL M KAMAKAU LPCS | B | $219,793 | CASH |
| KE KULA O SAMUEL M KAMAKAU LPCS | |||
| KE KULA O SAMUEL M KAMAKAU LPCS | J | $190,092 | CASH |