STRATEGY STUDIO / PUBLIC DATA EXPLORER

KAI LOA INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
KAI LOA INC (EIN 20-1632545)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-01-10
IRS object ID
201710109349300516
Schema version
2015v3.0
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

FieldValueIRS element (for citing)
Return2017-01-10T07:17:20-10:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN262451631PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JAY MIYAKI CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1600 QUEEN ST SUITE C-4AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP968135113ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201632545EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KAI LOA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKAILBusinessNameControlTxt
Phone8082359175PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line146-500 KUNEKI STREETAddressLine1Txt
CityKANEOHECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96744ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELIZABETH AULSEBROOKPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone8082359175PhoneNum
Signature2016-12-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAY MIYAKIPreparerPersonNm
PTINP00853901PTIN
Phone8085221042PhoneNum
Preparation2017-01-10PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerIVY K KELLINGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O 46-500 KUNEKI STREETAddressLine1Txt
Address Line2C/O 46-500 KUNEKI STREETAddressLine2Txt
CityKANEOHECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96744ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$797,622GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.KAMAKAU.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionSUPPORTS THE EDUCATIONAL PURPOSES OF KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers400TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$518,261PYContributionsGrantsAmt
CY Contributions Grants$617,024CYContributionsGrantsAmt
PY Program Service Revenue$4,203PYProgramServiceRevenueAmt
CY Program Service Revenue$11,503CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$174,117PYOtherRevenueAmt
CY Other Revenue$163,512CYOtherRevenueAmt
PY Total Revenue$696,581PYTotalRevenueAmt
CY Total Revenue$792,039CYTotalRevenueAmt
PY Grants And Similar Paid$406,005PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$422,073CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$27,530PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$57,337CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$339,546PYOtherExpensesAmt
CY Other Expenses$362,131CYOtherExpensesAmt
PY Total Expenses$773,081PYTotalExpensesAmt
CY Total Expenses$841,541CYTotalExpensesAmt
PY Revenues Less Expenses-$76,500PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$49,502CYRevenuesLessExpensesAmt
Total Assets BOY$6,299,680TotalAssetsBOYAmt
Total Assets EOY$5,917,222TotalAssetsEOYAmt
Total Liabilities BOY$2,835,402TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,711,502TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,464,278NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,205,720NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$290,267ExpenseAmt
Grant$290,267GrantAmt
DescKAI 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

FieldValueIRS element (for citing)
Expense$48,506ExpenseAmt
Grant$17,339GrantAmt
Revenue$11,503RevenueAmt
DescTHE 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

FieldValueIRS element (for citing)
Expense$193,954ExpenseAmt
Grant$103,721GrantAmt
DescHOOPAEPAE, 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

FieldValueIRS element (for citing)
Expense$278,237ExpenseAmt
Grant$10,746GrantAmt
DescALL OTHER PROGRAM SERVICES.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$278,237TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$10,746TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$810,964TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonIVY KELLINGPersonNm
Phone8082359175PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line146-500 KUNEKI STREETAddressLine1Txt
CityKANEOHECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96744ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
IVY K KELLING
EXECUTIVE DI25.0040.00Yes (X)Yes (X)$19,438$86,165$37,042
ELIZABETH AULSEBROOK
SECRETARY5.0035.00Yes (X)Yes (X)$2,224$45,792$19,686
R KUAHEAAE GREEN
VICE-CHAIR1.000.00Yes (X)Yes (X)$0$0$0
ROBERT DOMINGO
CHAIRMAN1.000.00Yes (X)$0$0$0
STEVE BROCK
DIR UNTIL 6/1.000.00Yes (X)$0$0$0
PAULA STERN
TREASURER1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$21,662TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$131,957TotReportableCompRltdOrgAmt
Total Other Compensation$56,728TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$242,460GovernmentGrantsAmt
All Other Contributions$374,564AllOtherContributionsAmt
Total Contributions$617,024TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE FEESDesc
Business900099BusinessCd
Total Revenue Column$11,503TotalRevenueColumnAmt
Related Or Exempt Func Income$11,503RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$11,503TotalProgramServiceRevenueAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$159,434RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$159,434RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$159,434TotalRevenueColumnAmt
Related Or Exempt Func Income$159,434RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$7,595FundraisingGrossIncomeAmt
Fundraising Direct Expenses$5,583FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,012TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
OTHER GRANTS & SCHOLARSHIPS900099$1,218$1,218
MISC. INCOME$848$848
FieldValueIRS element (for citing)
Other Revenue Total$2,066OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$792,039TotalRevenueColumnAmt
Related Or Exempt Func Income$170,937RelatedOrExemptFuncIncomeAmt
Exclusion$2,066ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$422,073TotalAmt
Program Services$422,073ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$23,546TotalAmt
Program Services$17,987ProgramServicesAmt
Management And General$5,559ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$23,869TotalAmt
Program Services$23,869ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$9,922TotalAmt
Program Services$9,094ProgramServicesAmt
Management And General$828ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,852TotalAmt
Management And General$15,852ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$28,080TotalAmt
Program Services$24,327ProgramServicesAmt
Management And General$3,753ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$448TotalAmt
Management And General$448ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$16,378TotalAmt
Program Services$12,752ProgramServicesAmt
Management And General$3,626ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,131TotalAmt
Program Services$5,131ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$17,104TotalAmt
Program Services$17,104ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$95,455TotalAmt
Program Services$95,455ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$150,318TotalAmt
Program Services$150,318ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DEVELOPMENT AND TRAINING$14,553$14,553
HAWAII GENERAL EXCISE TAX$9,543$9,543
EDUCATIONAL SERVICES$6,497$6,497
OTHER$2,172$1,661$511

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Program Services$600ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$841,541TotalAmt
Program Services$810,964ProgramServicesAmt
Management And General$30,577ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$540,873BOYAmt
EOY$527,883EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$167,951BOYAmt
EOY$124,472EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$20,586EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,812,247LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$577,722LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,564,336BOYAmt
EOY$5,234,525EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$26,520BOYAmt
EOY$9,756EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,299,680BOYAmt
EOY$5,917,222EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,955BOYAmt
EOY$14,091EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$418,323BOYAmt
EOY$316,884EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,401,115BOYAmt
EOY$2,368,518EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,009BOYAmt
EOY$12,009EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,835,402BOYAmt
EOY$2,711,502EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,277,729BOYAmt
EOY$3,036,204EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$186,549BOYAmt
EOY$169,516EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,464,278BOYAmt
EOY$3,205,720EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,299,680BOYAmt
EOY$5,917,222EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$49,502ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts-$209,056DonatedServicesAndUseFcltsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,092,550CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$722,745CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$518,261CurrentTaxYearMinus1YearAmt
Current Tax Year$617,024CurrentTaxYearAmt
Total$2,950,580TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,092,550CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$722,745CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$518,261CurrentTaxYearMinus1YearAmt
Current Tax Year$617,024CurrentTaxYearAmt
Total$2,950,580TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$2,950,580PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$15,920CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,266CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$60CurrentTaxYearMinus1YearAmt
Current Tax Year$2,066CurrentTaxYearAmt
Total$31,312TotalAmt
FieldValueIRS element (for citing)
Total Support$2,981,892TotalSupportAmt
Gross Receipts Rltd Activities$178,532GrossReceiptsRltdActivitiesAmt
Public Support CY1700.98950PublicSupportCY170Pct
Public Support PY1700.98760PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 29,246ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$659,674OtherCostOrOtherBasisAmt
Book Value$659,674BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$4,989,691InvestmentCostOrOtherBasisAmt
Depreciation$523,057DepreciationAmt
Book Value$4,466,634BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$162,882InvestmentCostOrOtherBasisAmt
Depreciation$54,665DepreciationAmt
Book Value$108,217BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,234,525TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE DEPOSITDesc
Amt$12,009Amt
FieldValueIRS element (for citing)
Total Liability$12,009TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$840,016TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$30,944DonatedServicesAndUseFcltsAmt
Revenue Not Reported$30,944RevenueNotReportedAmt
Revenue Subtotal$809,072RevenueSubtotalAmt
Other Revenues Not Included-$17,033OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$17,033RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$792,039TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,081,541TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$240,000DonatedServicesUseFcltsAmt
Expenses Not Reported$240,000ExpensesNotReportedAmt
Expenses Subtotal$841,541ExpensesSubtotalAmt
Total Expenses Per Form990$841,541TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XMANAGEMENT IS NOT AWARE OF 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 4BCHANGE IN TEMPORARILY RESTRICTED NET ASSETS -17,033

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1KE KULA O SAMUEL M KAMAKAU LPCSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line146-500 KUNEKI STREETAddressLine1Txt
CityKANEOHECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96744ZIPCd
FieldValueIRS element (for citing)
Recipient EIN522356513RecipientEIN
Cash Grant$422,073CashGrantAmt
Purpose Of GrantGENERAL SUPPORTPurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationGRANT 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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE 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 4DALL OTHER PROGRAM SERVICES.
FORM 990, PAGE 6, PART VI, LINE 11BTHE 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 12CTHE 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 15AALTHOUGH 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 15BCOMPENSATION 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 19KAI 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

FieldValueIRS element (for citing)
Business Name Line1KE KULA O SAMUEL M KAMAKAU LPCSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line146-500 KUNEKI STREETAddressLine1Txt
CityKANEOHECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96744ZIPCd
FieldValueIRS element (for citing)
EIN522356513EIN
Primary ActivitiesSCHOOLPrimaryActivitiesTxt
Legal Domicile StateHILegalDomicileStateCd
Public Charity Status2PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Business Name Line2OtherOrganizationName/BusinessNameLine2TxtTransaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
KE KULA O SAMUEL M KAMAKAU LPCS
KE KULA O SAMUEL M KAMAKAU LPCSB$422,073CASH
KE KULA O SAMUEL M KAMAKAU LPCS
KE KULA O SAMUEL M KAMAKAU LPCSJ$159,434CASH