2021-10-29T20:29:26-05:00 2021-06-30 262451631 JAY MIYAKI CPA LLC 600 QUEEN ST STE C4 HONOLULU HI 96813 990 2020-07-01 201632545 KAI LOA INC KAIL 8082359175 46-500 KUNEKI STREET KANEOHE HI 96744 IVY K KELLING EXECUTIVE DIRECTOR 8082359175 2021-10-25 true IVY KELLING 999009999 JAY MIYAKI P00853901 8085221042 2021-10-27 2020 2022-09-23 18:48:47Z IVY K KELLING C/O 46-500 KUNEKI STREET KANEOHE HI 96744 646489 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 6 100 0 624469 454537 747 0 2889 805 189497 191147 817602 646489 333464 219793 0 111184 132755 0 0 529253 439084 973901 791632 -156299 -145143 4788303 4485183 2616651 2458674 2171652 2026509 X TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE. false false 531597 219793 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. 226290 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 ALL OTHER PROGRAMS. 757887 true true false false false false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false true false false false false false false false true false false false true 6 0 6 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 IVY K KELLING EXECUTIVE DI 10.00 30.00 X X 34425 91126 0 ELIZABETH AULSEBROOK SECRETARY 1.00 X X 0 0 0 ROBERT DOMINGO CHAIRMAN 1.00 X X 0 0 0 KUULANI KEOHOKALOLE TREASURERTRU 1.00 X X 0 0 0 KURT KLEIN DIRECTOR 1.00 X 0 0 0 MARCI W SARSONA VICE CHAIR 1.00 X X 0 0 0 34425 91126 false false false 226354 228183 454537 805 805 190092 190092 190092 190092 OTHER 1055 1055 1055 646489 191952 219793 219793 108115 100348 7767 24640 23527 1113 20054 20054 37912 36505 1407 30772 27384 3388 -91 -91 88253 88253 191715 191715 49296 49296 HAWAII GENERAL EXCISE TAX 8546 8546 STUDENT SERVICES 7586 7586 DEVELOPMENT AND TRAINING 3081 3081 OTHER 1960 1944 16 791632 757887 33745 0 453817 348532 129928 130082 55162 73994 5339531 1444670 4083483 3894861 65913 37714 4788303 4485183 10870 16389 2224330 2184531 381451 257754 2616651 2458674 X 2028996 1876069 142656 150440 2171652 2026509 4788303 4485183 -145143 X false true X true false X 877331 926202 751448 624469 454537 3633987 877331 926202 751448 624469 454537 3633987 3633987 3633987 707163 1.00000 0.99950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 241971 241971 4630520 1230418 3400102 42070 15601 26469 424970 424970 4093512 DUE TO KAMAKAU, LPCS 225445 PAYCHECK PROTECTION PROGRAM LOAN 20300 LEASE DEPOSIT 12009 257754 X 638705 638705 7784 7784 646489 791632 791632 791632 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 false KE KULA O SAMUEL M KAMAKAU LPCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 GOV 219793 GENERAL SUPPORT 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. ELOY VILLALBA IND CONTRACTOR ACCOUNTING SERVICES false 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. 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 219793 CASH KE KULA O SAMUEL M KAMAKAU LPCS KE KULA O SAMUEL M KAMAKAU LPCS J 190092 CASH