KAI LOA INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- KAI LOA INC (EIN 20-1632545)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2017-11-02
- IRS object ID
- 201743069349301669
- Schema version
- 2016v3.0
- 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 | 2017-11-02T08:45:29-10:00 | ReturnTs |
| Tax Period End | 2017-06-30 | 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 SUITE C-4 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 968135113 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | 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 | ELIZABETH AULSEBROOK | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 8082359175 | PhoneNum |
| Signature | 2017-10-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAY MIYAKI | PreparerPersonNm |
| PTIN | P00853901 | PTIN |
| Phone | 8085221042 | PhoneNum |
| Preparation | 2017-10-16 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | 0CA194CBC5E2A2BBF6CDC2BB91C36F06C0C9087E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 486853E74F690AAAF47EBE1803FAF9551AEBAC8E | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2018-03-14 21:41:22Z | 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 |
| Address Line2 | C/O 46-500 KUNEKI STREET | AddressLine2Txt |
| City | KANEOHE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96744 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,045,615 | 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 | SUPPORTS THE EDUCATIONAL PURPOSES OF KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 400 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $617,024 | PYContributionsGrantsAmt |
| CY Contributions Grants | $877,331 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,503 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,695 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $163,512 | PYOtherRevenueAmt |
| CY Other Revenue | $140,956 | CYOtherRevenueAmt |
| PY Total Revenue | $792,039 | PYTotalRevenueAmt |
| CY Total Revenue | $1,035,982 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $422,073 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $566,560 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $57,337 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $120,634 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $362,131 | PYOtherExpensesAmt |
| CY Other Expenses | $408,869 | CYOtherExpensesAmt |
| PY Total Expenses | $841,541 | PYTotalExpensesAmt |
| CY Total Expenses | $1,096,063 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$49,502 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$60,081 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,917,222 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,846,224 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,711,502 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,921,522 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,205,720 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,924,702 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $311,211 | ExpenseAmt |
| Grant | $311,211 | GrantAmt |
| Desc | KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS WHICH WAS PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,961 | ExpenseAmt |
| Desc | THE NA PUALEI PROGRAM, A 3-YEAR PROJECT FUNDED THROUGH THE NATIVE HAWAIIAN EDUCATION PROGRAM - U.S. DEPT. OF EDUCATION, SUPPORTS THE SCHOOL'S PRE- SCHOOL PROGRAM IN THE FOLLOWING WAYS: (1) DEVELOPS QUALITY EARLY EDUCATION TEACHERS/ASSISTANTS THROUGH CONTINUED TEACHER TRAINING AND DEVELOPMENT DURING THE GRANT YEARS, (2) INCREASING STUDENT ACHIEVEMENT WITH THE DEVELOPMENT OF A QUALITY PRE-SCHOOL CURRICULUM BASED ON THE STANDARDS BASED CHANGE PROCESS AND STUDENT ASSESSMENTS, (3) SUPPORTING THE PARENTS AND INCREASING THEIR INVOLVEMENT IN THE EDUCATION OF THEIR CHILDREN. SALARIES OF TEACHERS WORKING ON THE NA PUALEI PROGRAM AT THE SCHOOL WERE FUNDED BY THE GRANT. PROGRAM FEES WERE COLLECTED FROM PARTICIPATING FAMILIES FOR AFTER-SCHOOL CARE AND SCHOOL MEALS PROGRAM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $449,250 | ExpenseAmt |
| Grant | $255,349 | GrantAmt |
| Revenue | $17,695 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $278,993 | ExpenseAmt |
| Desc | ALL OTHER PROGRAM SERVICES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $278,993 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,047,415 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 5 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | 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 KELLING | PersonNm |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| IVY K KELLING | |||||
| EXECUTIVE DI | Yes (X) | Yes (X) | $0 | $0 | $0 |
| R KUAHEAAE GREEN | |||||
| VICE-CHAIR | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ELIZABETH AULSEBROOK | |||||
| SECRETARY | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT DOMINGO | |||||
| CHAIRMAN | Yes (X) | $0 | $0 | $0 | |
| STEVE BROCK | |||||
| DIR UNTIL 6/ | Yes (X) | $0 | $0 | $0 | |
| PAULA STERN | |||||
| TREASURER | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $492,683 | GovernmentGrantsAmt |
| All Other Contributions | $384,648 | AllOtherContributionsAmt |
| Total Contributions | $877,331 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $17,695 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,695 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,695 | TotalProgramServiceRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $144,105 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $144,105 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $144,105 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $144,105 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,484 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $9,633 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,149 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,035,982 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $161,800 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $566,560 | TotalAmt |
| Program Services | $566,560 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,955 | TotalAmt |
| Program Services | $86,200 | ProgramServicesAmt |
| Management And General | $11,755 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,679 | TotalAmt |
| Program Services | $20,865 | ProgramServicesAmt |
| Management And General | $1,814 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,129 | TotalAmt |
| Program Services | $25,841 | ProgramServicesAmt |
| Management And General | $7,288 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,344 | TotalAmt |
| Program Services | $35,344 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,127 | TotalAmt |
| Program Services | $94,127 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,434 | TotalAmt |
| Program Services | $158,434 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROFESSIONAL CONTRACT FEE | $61,706 | $33,938 | $27,768 |
| STUDENT SERVICES | $14,294 | $14,294 | |
| DEVELOPMENT AND TRAINING | $6,915 | $6,915 | |
| HAWAII GENERAL EXCISE TAX | $4,820 | $4,820 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100 | TotalAmt |
| Program Services | $77 | ProgramServicesAmt |
| Management And General | $23 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,096,063 | TotalAmt |
| Program Services | $1,047,415 | ProgramServicesAmt |
| Management And General | $48,648 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $527,883 | BOYAmt |
| EOY | $717,864 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,472 | BOYAmt |
| EOY | $197,095 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,586 | BOYAmt |
| EOY | $22,396 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,638,024 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $736,155 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,234,525 | BOYAmt |
| EOY | $4,901,869 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,756 | BOYAmt |
| EOY | $7,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,917,222 | BOYAmt |
| EOY | $5,846,224 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,091 | BOYAmt |
| EOY | $8,360 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $316,884 | BOYAmt |
| EOY | $566,560 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,368,518 | BOYAmt |
| EOY | $2,334,593 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,009 | BOYAmt |
| EOY | $12,009 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,711,502 | BOYAmt |
| EOY | $2,921,522 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,036,204 | BOYAmt |
| EOY | $2,758,550 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,516 | BOYAmt |
| EOY | $166,152 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,205,720 | BOYAmt |
| EOY | $2,924,702 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,917,222 | BOYAmt |
| EOY | $5,846,224 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$60,081 | ReconcilationRevenueExpnssAmt |
| Donated Services And Use Fclts | -$217,573 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | -$3,364 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
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 | $1,092,550 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $722,745 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $518,261 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $617,024 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $877,331 | CurrentTaxYearAmt |
| Total | $3,827,911 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,092,550 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $722,745 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $518,261 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $617,024 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $877,331 | CurrentTaxYearAmt |
| Total | $3,827,911 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,827,911 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,920 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,266 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $60 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,066 | CurrentTaxYearMinus1YearAmt |
| Total | $31,312 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,859,223 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $168,284 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99190 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98950 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 31,312 | ExplanationTxt |
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) |
|---|---|---|
| Other Cost Or Other Basis | $442,101 | OtherCostOrOtherBasisAmt |
| Book Value | $442,101 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $4,997,570 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $657,317 | DepreciationAmt |
| Book Value | $4,340,253 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $198,353 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $78,838 | DepreciationAmt |
| Book Value | $119,515 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,901,869 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE DEPOSIT | Desc |
| Amt | $12,009 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,009 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,055,045 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $22,427 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $22,427 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,032,618 | RevenueSubtotalAmt |
| Other Revenues Not Included | $3,364 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $3,364 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,035,982 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,336,063 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $240,000 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $240,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,096,063 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,096,063 | 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. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 3,364 |
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 |
| Cash Grant | $566,560 | 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 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. | 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 | $6,691 | TransactionAmt |
| Transaction | ACCOUNTING SERVICES | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| FORM 990, PART XI, LINE 9 | -3,364 |
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 |
| 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 | $566,560 | CASH |
| KE KULA O SAMUEL M KAMAKAU LPCS | |||
| KE KULA O SAMUEL M KAMAKAU LPCS | J | $144,105 | CASH |