KAI LOA INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- KAI LOA INC (EIN 20-1632545)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-14
- IRS object ID
- 201420459349302957
- Schema version
- 2012v2.3
- 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) |
|---|---|---|
| Timestamp | 2014-02-14T17:08:08-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAY MIYAKI CPA LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 QUEEN ST SUITE C-4 | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 968135113 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201632545 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAI LOA INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KAIL | NameControl |
| Phone | 8082359175 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46-500 KUNEKI STREET | AddressLine1 |
| City | KANEOHE | City |
| State | HI | State |
| ZIP Code | 96744 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ELIZABETH AULSEBROOK | Name |
| Title | TREASURER | Title |
| Phone | 8082359175 | Phone |
| Date Signed | 2014-02-14 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAY MIYAKI | Name |
| Phone | 8085221042 | Phone |
| Date Prepared | 2014-02-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ELIZABETH AULSEBROOK | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46-500 KUNEKI STREET | AddressLine1 |
| City | KANEOHE | City |
| State | HI | State |
| ZIP Code | 96744 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1268576 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.KAMAKAU.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2004 | YearFormation |
| State Legal Domicile | HI | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 4 | TotalNbrEmployees |
| Total Nbr Volunteers | 400 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 808663 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1092550 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 150668 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 12230 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 2995 | OtherRevenuePriorYear |
| Other Revenue Current Year | 163796 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 962326 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1268576 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 609155 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 415588 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 79569 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 90788 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 242680 | OtherExpensePriorYear |
| Other Expenses Current Year | 381801 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 931404 | TotalExpensesPriorYear |
| Total Expenses Current Year | 888177 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 30922 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 380399 | RevenuesLessExpensesCY |
| Total Assets BOY | 6430868 | TotalAssetsBOY |
| Total Assets EOY | 6771853 | TotalAssetsEOY |
| Total Liabilities BOY | 2715718 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2861758 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3715150 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3910095 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 310817 | Expense |
| Grants | 310817 | Grants |
| Description | THE ORGANIZATION WAS THE FISCAL SPONSOR OF 3 GRANTS RECEIVED FROM KAMEHAMEHA SCHOOLS (HO'OLAKO LIKE, CONTINUOUS SCHOOL IMPROVEMENT AND ACCREDITATION FUNDS) TO SUPPORT PROGRAMS OF KE KULA 'O SAMUEL M. KAMAKAU LPCS (SCHOOL). THIS FUNDING HELPED THE ORGANIZATION TO MEET ITS GOAL OF INCREASING THE NUMBER OF QUALIFIED TEACHERS AND STAFF, SUPPORTED THE PROFESSIONAL DEVELOPMENT OF THE SCHOOL'S LEADERSHIP, AND SUPPORTED THE SCHOOL (ADMIN, TEACHERS, STAFF, PARENTS AND STUDENTS) THROUGH THE WASC ACCREDITATION TEAM VISIT AND THE COLLABORATED WORK OF THE ORGANIZATION. PARENTS AND THE COMMUNITY INCREASED THEIR INVOLVEMENT IN PLANNING FOR THE SCHOOL'S ACCREDITATION VISIT. A GRANT FROM MINAMI COMMUNITY FOUNDATION WAS USED TO SUPPORT FACILITIES MAINTENANCE AND REPAIRS AT THE SCHOOL. EXPENSES RELATED VARIOUS ACTIVITIES COORDINATED BY THE SCHOOL PARENT GROUP WAS ALSO SUPPORTED BY THE ORGANIZATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 296558 | Expense |
| Grants | 104771 | Grants |
| Revenue | 12230 | Revenue |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 162705 | Expense |
| Description | DEPRECIATION EXPENSE OF SMART BOARDS AND CLASSROOM FURNITURES USED TO SUPPORT INSTRUCTIONAL STAFF AT THE SCHOOL. INTEREST ACCRUED FROM THE U.S.D.A. FEDERAL LOAN RECEIVED BY THE ORGANIZATION TO SUPPORT CAPITAL IMPROVEMENTS AT THE SCHOOL'S CAMPUS. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 88266 | Expense |
| Description | ALL OTHER PROGRAMS THAT DO NOT FALL UNDER THE CORE PROGRAM SERVICES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 88266 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 858346 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 4 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | HI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ELOY VILLALBA | NamePerson |
| Telephone Number | 8082556665 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46-500 KUNEKI STREET | AddressLine1 |
| City | KANEOHE | City |
| State | HI | State |
| ZIP Code | 96744 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| IVY K KELLING | |||||||
| EXECUTIVE DI | 25.00 | 40.00 | X | X | 20636 | 70750 | 29390 |
| RAE GREEN | |||||||
| BOARD MEMBER | 1.00 | 35.00 | X | X | 0 | 57221 | 23770 |
| JOY GALLAHER | |||||||
| VICE-CHAIR | 1.00 | 40.00 | X | X | 0 | 48235 | 20037 |
| ELOY C VILLALBA | |||||||
| BOARD MEMBER | 5.50 | 20.00 | X | 7803 | 29652 | 12317 | |
| TOM BURKE | |||||||
| CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| ELIZABETH AULSEBROOK | |||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| ROBERT KEALOHA DOMINGO | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| STEVE BROCK | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 28439 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 205858 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 85514 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Business Name Line2NameOfContractor/NameBusiness/BusinessNameLine2 | Address Line1AddressOfContractor/AddressUS/AddressLine1 | Address Line2AddressOfContractor/AddressUS/AddressLine2 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|---|---|
| GOTO CONSTRUCTION INC | |||||||
| GOTO CONSTRUCTION INC | 730 MOOWAA STREET STE B | 730 MOOWAA STREET STE B | HONOLULU | HI | 96817 | CONSTRUCTION | 540227 |
| MOUSE BUILDERS INC | |||||||
| MOUSE BUILDERS INC | 201 KAPAA QUARRY ROAD 60 | 201 KAPAA QUARRY ROAD 60 | KAILUA | HI | 96734 | CONSTRUCTION | 182111 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Government Grants | 284675 | GovernmentGrants |
| All Other Contributions | 807875 | AllOtherContributions |
| Noncash Contributions | 432000 | NoncashContributions |
| Total Contributions | 1092550 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM SERVICE FEES | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 12230 | TotalRevenueColumn |
| Related Or Exempt Function Income | 12230 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 12230 | TotalProgramServiceRevenue |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 144305 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 144305 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 144305 | TotalRevenueColumn |
| Related Or Exempt Function Income | 144305 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 3571 | GrossIncomeFundraisingEvents |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3571 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISC. INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 15920 | TotalRevenueColumn |
| Exclusion | $15,920 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 15920 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1268576 | TotalRevenueColumn |
| Related Or Exempt Function Income | 156535 | RelatedOrExemptFunctionIncome |
| Exclusion | $15,920 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 415588 | Total |
| Program Services | 415588 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28439 | Total |
| Program Services | 28439 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46615 | Total |
| Program Services | 46615 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15734 | Total |
| Program Services | 15734 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17417 | Total |
| Management And General | 17417 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55913 | Total |
| Program Services | 55913 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 765 | Total |
| Program Services | 765 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31850 | Total |
| Program Services | 20829 | ProgramServices |
| Management And General | 11021 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5520 | Total |
| Program Services | 5520 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 755 | Total |
| Program Services | 755 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14965 | Total |
| Program Services | 14965 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 868 | Total |
| Program Services | 868 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24684 | Total |
| Program Services | 24684 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 138021 | Total |
| Program Services | 138021 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| HAWAII GENERAL EXCISE TAX | 29705 | 29705 |
| EDUCATIONAL SERVICES | 28500 | 28500 |
| PROGRAM EXPENSES | 16748 | 16748 |
| PROFESSIONAL DEVELOPMENT | 12608 | 12608 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3482 | Total |
| Program Services | 2089 | ProgramServices |
| Management And General | 1393 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 888177 | Total |
| Program Services | 858346 | ProgramServices |
| Management And General | 29831 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 762388 | BOY |
| EOY | 496549 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 219393 | BOY |
| EOY | 158808 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 27847 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6219670 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 138021 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5449087 | BOY |
| EOY | 6081649 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 7000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6430868 | BOY |
| EOY | 6771853 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 288083 | BOY |
| EOY | 75860 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 839416 | BOY |
| EOY | 334020 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1588219 | BOY |
| EOY | 2451878 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2715718 | BOY |
| EOY | 2861758 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3715150 | BOY |
| EOY | 3910095 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3715150 | BOY |
| EOY | 3910095 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6430868 | BOY |
| EOY | 6771853 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 380399 | ReconcilationRevenueExpenses |
| Reconcilation Donated Services | -185453 | ReconcilationDonatedServices |
| Reconcilation Other Changes | -1 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1092550 | CurrentTaxYear |
| Total | 1092550 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1092550 | CurrentTaxYear |
| Total | 1092550 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 1092550 | PublicSupportTotal170 |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 15920 | CurrentTaxYear |
| Total | 15920 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 1108470 | TotalSupport |
| Gross Receipts From Admissions Etc | 160106 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.98560 | PublicSupportPertcentage170 |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1262610 | OtherCostOrOtherBasis |
| Book Value | 1262610 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 4823741 | InvestmentCostOrOtherBasis |
| Depreciation | 126078 | Depreciation |
| Book Value | 4697663 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 133319 | InvestmentCostOrOtherBasis |
| Depreciation | 11943 | Depreciation |
| Book Value | 121376 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 6081649 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 1358088 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 54547 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 34965 | OtherRevenues |
| Revenue Not Rptd F990 | 89512 | RevenueNotRptdF990 |
| Revenue Subtotal | 1268576 | RevenueSubtotal |
| Total Revenue Per Form990 | 1268576 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1128177 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 240000 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 240000 | ExpensesNotRptdF990 |
| Expenses Subtotal | 888177 | ExpensesSubtotal |
| Total Expenses Per Form990 | 888177 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | Identifier |
| Return Reference | SCHEDULE D, PAGE 4, PART XI, LINE 2D | ReturnReference |
| Explanation | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 34,965 | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | false | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KE KULA O SAMUEL M KAMAKAU LPCS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 45-035 KANEOHE BAY DRIVE | AddressLine1 |
| City | KANEOHE | City |
| State | HI | State |
| ZIP Code | 96744 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 522356513 | EINOfRecipient |
| Amount Of Cash Grant | 415588 | AmountOfCashGrant |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| 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. | Explanation |
Schedule M IRS990ScheduleM
Real Estate Other RealEstateOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 432000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | ESTIMATED FAIR VALUE. | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | 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. |
| FIRST ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4A | MAINTENANCE AND REPAIRS AT THE SCHOOL. EXPENSES RELATED VARIOUS ACTIVITIES COORDINATED BY THE SCHOOL PARENT GROUP WAS ALSO SUPPORTED BY THE ORGANIZATION. |
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | ALL OTHER PROGRAMS THAT DO NOT FALL UNDER THE CORE PROGRAM SERVICES. |
| DOCUMENTATION BY COMMITTEE | FORM 990, PAGE 6, PART VI, LINE 8B | NO COMMITTEES WERE FORMED WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | 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. |
| ENFORCEMENT OF CONFLICTS POLICY | 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | 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. |
| COMPENSATION PROCESS FOR OFFICERS | 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | 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. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 34,965 |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | ROUNDING 1 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 34,965 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KE KULA O SAMUEL M KAMAKAU LPCS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46-500 KUNEKI STREET | AddressLine1 |
| City | KANEOHE | City |
| State | HI | State |
| ZIP Code | 96744 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522356513 | EIN |
| Primary Activities | SCHOOL | PrimaryActivities |
| Legal Domicile State | HI | LegalDomicileState |
| Public Charity Status | 2 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| KE KULA O SAMUEL M KAMAKAU LPCS | ||
| B | 415588 | CASH |
| KE KULA O SAMUEL M KAMAKAU LPCS | ||
| J | 144305 | CASH |