2018-10-28T13:17:02-10:00 2018-06-30 262451631 JAY MIYAKI CPA LLC 600 QUEEN ST SUITE C-4 HONOLULU HI 968135113 990 2017-07-01 201632545 KAI LOA INC KAIL 8082359175 46-500 KUNEKI STREET KANEOHE HI 96744 ELIZABETH AULSEBROOK SECRETARY 8082359175 2018-10-20 true JAY MIYAKI P00853901 8085221042 2018-10-27 167.68.16.49 2018-10-28 18:17:02 CD P 25B693A878EA450C1F311616A82E4637ACC61B31 978C6868E1FFD65FA1F0E03D65B6902AE2D87CAB 2017 2018-06-14 16:35:46Z IVY K KELLING C/O 46-500 KUNEKI STREET KANEOHE HI 96744 1087353 false X WWW.KAMAKAU.COM X 2004 HI SUPPORTS THE EDUCATIONAL PURPOSES OF KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. 4 3 5 400 0 877331 926202 17695 6112 0 140956 146537 1035982 1078851 566560 472369 0 120634 127960 0 0 408869 520913 1096063 1121242 -60081 -42391 5846224 5456388 2921522 2800514 2924702 2655874 X THE MISSION OF KAI LOA, INC. (ALSO REFERRED TO HEREIN AS KAI LOA) IS TO HELP ENSURE THE QUALITY AND LONG-TERM SUCCESS OF KE KULA 'O SAMUEL M KAMAKAU LABORATORY PUBLIC CHARTER SCHOOL (LPCS) (ALSO REFERRED TO HEREIN AS "THE SCHOOL"). KAI LOA, INC. WILL FULFILL ITS MISSION BY FOCUSING ON THREE MAJOR GOALS: 1. BUILD CAPACITY FOR THE SCHOOL'S INCREASING THE NUMBER OF QUALIFIED TEACHERS AND SUPPORT PERSONNEL AND STRENGTHENING THE SCHOOL'S CURRICULUM TO MEET ITS GROWING NEEDS OF ITS STUDENTS. 2. DEVELOP AND MAINTAIN A PLANNED APPROACH TO FINANCIAL GROWTH TO ENSURE A SUSTAINABLE PROGRAM OF INCOME 3. PROMOTING PARENT AND COMMUNITY INVOLVEMENT AS STAKE-HOLDERS IN THE SCHOOL'S SUCCESS. false false 624406 472369 KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS WHICH WAS PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. 457392 6112 HOOPAEPAE, A 3-YEAR GRANT FUNDED BY THE NATIVE HAWAIIAN EDUCATION PROGRAMS- U.S. DEPARTMENT OF EDUCATION, PROPOSES TO INCREASE STUDENT ACHIEVEMENT THROUGH CURRICULUM DEVELOPMENT AND HAWAIIAN LANGUAGE ATTAINMENT. THE OBJECTIVES OF HOOPAEPAE ARE, 1) ALIGN HAWAIIAN LANGUAGE CONTENT-SPECIFIC PATTERNS AND VOCABULARY TO THE STAIR-CASED CURRICULUM AND ASSESS FOR STUDENT GROWTH, 2) FOCUS STAFF PROFESSIONAL DEVELOPMENT AROUND QUALITY CURRICULUM IMPLEMENTATIONS, AND 3) PROVIDE FAMILY SUPPORT AND GUIDANCE NEEDED TO SUPPORT THEIR CHILD IN THE HAWAIIAN LANGUAGE. ALL OTHER PROGRAM SERVICES. 1081798 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 false false false false false false true false false false false false false false true false false false true 3 0 5 true false false false false false false false false false false false false X 4 3 false false false false false false false true true false false true true true true true true true true false HI X IVY KELLING 8082359175 46-500 KUNEKI STREET KANEOHE HI 96744 IVY K KELLING EXECUTIVE DI 25.00 40.00 X X 17443 92620 0 ELIZABETH AULSEBROOK SECRETARY 5.00 35.00 X X 6898 49945 0 R KUAHEAAE GREEN V-CHAIR TO 6 1.00 X X 0 0 0 ROBERT DOMINGO CHAIRMAN 1.00 X 0 0 0 PAULA STERN TREAS TILL 5 1.00 X 0 0 0 COREEN LEE TREAS FROM 1 1.00 X X 0 0 0 MARCI W SARSONA V-CHAIR FROM 1.00 X 0 0 0 24341 142565 false false false 470853 455349 926202 PROGRAM SERVICE FEES 900099 6112 6112 6112 144105 144105 144105 144105 10934 8502 2432 1078851 150217 472369 472369 105639 94264 11375 22321 20708 1613 26233 19799 6434 38234 38234 92745 92745 169133 169133 PROFESSIONAL CONTRACT FEE 156632 136756 19876 STUDENT SERVICES 13391 13391 DEVELOPMENT AND TRAINING 8938 8938 HAWAII GENERAL EXCISE TAX 7075 7075 8532 8386 146 1121242 1081798 39444 0 717864 599301 197095 243581 22396 4144 5507651 905289 4901869 4602362 7000 7000 5846224 5456388 8360 16850 566560 472369 2334593 2299286 12009 12009 2921522 2800514 X 2758550 2500783 166152 155091 2924702 2655874 5846224 5456388 -42391 -226437 X false true X true false X 722745 518261 617024 877331 926202 3661563 722745 518261 617024 877331 926202 3661563 3661563 13266 60 2066 15392 3676955 161151 0.99580 0.99190 X PART II, LINE 10 OTHER INCOME 15,392 42070 215663 257733 5044103 791578 4252525 205815 104420 101395 4611653 LEASE DEPOSIT 12009 12009 1103475 13563 13563 1089912 -11061 -11061 1078851 1361242 240000 240000 1121242 1121242 SCHEDULE D, PAGE 4, PART XI, LINE 4B CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -11,061 false KE KULA O SAMUEL M KAMAKAU LPCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 472369 GENERAL SUPPORT SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT OBJECTIVES ARE CONFIRMED WITH GRANT SPENDING VIA REVIEW OF REPORTS REQUIRED BY THE 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 - ORGANIZATION'S MISSION THE MISSION OF KAI LOA, INC. (ALSO REFERRED TO HEREIN AS KAI LOA) IS TO HELP ENSURE THE QUALITY AND LONG-TERM SUCCESS OF KE KULA 'O SAMUEL M KAMAKAU LABORATORY PUBLIC CHARTER SCHOOL (LPCS) (ALSO REFERRED TO HEREIN AS "THE SCHOOL"). KAI LOA, INC. WILL FULFILL ITS MISSION BY FOCUSING ON THREE MAJOR GOALS: 1. BUILD CAPACITY FOR THE SCHOOL'S INCREASING THE NUMBER OF QUALIFIED TEACHERS AND SUPPORT PERSONNEL AND STRENGTHENING THE SCHOOL'S CURRICULUM TO MEET ITS GROWING NEEDS OF ITS STUDENTS. 2. DEVELOP AND MAINTAIN A PLANNED APPROACH TO FINANCIAL GROWTH TO ENSURE A SUSTAINABLE PROGRAM OF INCOME 3. PROMOTING PARENT AND COMMUNITY INVOLVEMENT AS STAKE-HOLDERS IN THE SCHOOL'S SUCCESS. FORM 990, PAGE 2, PART III, LINE 4D ALL OTHER PROGRAM SERVICES. 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 POSITION IS SERVED AS A VOLUNTEER, THE EXECUTIVE DIRECTOR'S TIME SERVED AS THE NA PUALEI GRANT'S PROJECT DIRECTOR WAS COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR THE PROJECT DIRECTOR OF NA PUALEI WAS REVIEWED AND APPROVED BY THE BOARD MEMBERS AND WAS SET BASED ON THE GRANT'S APPROVED BUDGET AND COMPARABLE WAGES OF THE STATE OF HAWAII. COMPENSATION FOR OTHER POSITIONS SERVING TO FULFILL NA PUALEI GRANT OBJECTIVES WAS BASED ON COMPARABLE WAGES OF THE STATE OF HAWAII FOR SIMILAR STATE 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 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 472368 CASH KE KULA O SAMUEL M KAMAKAU LPCS KE KULA O SAMUEL M KAMAKAU LPCS J 144105 CASH