2014-02-14T17:08:08-06:00 2013-06-30 JAY MIYAKI CPA LLC 600 QUEEN ST SUITE C-4 HONOLULU HI 968135113 990 2012-07-01 201632545 KAI LOA INC KAIL 8082359175 46-500 KUNEKI STREET KANEOHE HI 96744 ELIZABETH AULSEBROOK 8082359175 2014-02-14 true JAY MIYAKI 8085221042 2014-02-14 2012 2015-11-30 17:44:51Z ELIZABETH AULSEBROOK 46-500 KUNEKI STREET KANEOHE HI 96744 1268576 false X WWW.KAMAKAU.COM X 2004 HI 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. 5 5 4 400 0 808663 1092550 150668 12230 0 2995 163796 962326 1268576 609155 415588 0 79569 90788 0 0 242680 381801 931404 888177 30922 380399 6430868 6771853 2715718 2861758 3715150 3910095 X THE MISSION OF KAI LOA, INC. (ALSO REFERRED TO HEREIN AS KAI LOA) IS TO HELP ENSURE THE QUALITY AND LONG-TERM SUCCESS OF KE KULA 'O SAMUEL M KAMAKAU LABORATORY PUBLIC CHARTER SCHOOL (LPCS) (ALSO REFERRED TO HEREIN AS "THE SCHOOL"). KAI LOA, INC. WILL FULFILL ITS MISSION BY FOCUSING ON THREE MAJOR GOALS: 1. BUILD CAPACITY FOR THE SCHOOL'S INCREASING THE NUMBER OF QUALIFIED TEACHERS AND SUPPORT PERSONNEL AND STRENGTHENING THE SCHOOL'S CURRICULUM TO MEET ITS GROWING NEEDS OF ITS STUDENTS. 2. DEVELOP AND MAINTAIN A PLANNED APPROACH TO FINANCIAL GROWTH TO ENSURE A SUSTAINABLE PROGRAM OF INCOME 3. PROMOTING PARENT AND COMMUNITY INVOLVEMENT AS STAKE-HOLDERS IN THE SCHOOL'S SUCCESS. false false 310817 310817 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. 296558 104771 12230 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. 162705 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. 88266 ALL OTHER PROGRAMS THAT DO NOT FALL UNDER THE CORE PROGRAM SERVICES. 88266 858346 true true false false false false false false false false true false false false false false true false false false false false false false false false false true false false false false false false false false false false true false false false false true false false false true 4 0 4 true false false false false false false false false false false false false X 5 5 false false false false false false false true false false false true true true true false false true true false HI X ELOY VILLALBA 8082556665 46-500 KUNEKI STREET KANEOHE HI 96744 IVY K KELLING 25.00 40.00 X X 20636 70750 29390 RAE GREEN 1.00 35.00 X X 0 57221 23770 JOY GALLAHER 1.00 40.00 X X 0 48235 20037 ELOY C VILLALBA 5.50 20.00 X 7803 29652 12317 TOM BURKE 1.00 X X 0 0 0 ELIZABETH AULSEBROOK 1.00 X X 0 0 0 ROBERT KEALOHA DOMINGO 1.00 X 0 0 0 STEVE BROCK 1.00 X 0 0 0 28439 205858 85514 false false false 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 2 284675 807875 432000 1092550 PROGRAM SERVICE FEES 900099 12230 12230 12230 144305 144305 144305 144305 3571 3571 MISC. INCOME 900099 15920 15920 15920 1268576 156535 15920 415588 415588 28439 28439 46615 46615 15734 15734 17417 17417 55913 55913 765 765 31850 20829 11021 5520 5520 755 755 14965 14965 868 868 24684 24684 138021 138021 HAWAII GENERAL EXCISE TAX 29705 29705 EDUCATIONAL SERVICES 28500 28500 PROGRAM EXPENSES 16748 16748 PROFESSIONAL DEVELOPMENT 12608 12608 3482 2089 1393 888177 858346 29831 0 762388 496549 219393 158808 27847 6219670 138021 5449087 6081649 7000 6430868 6771853 288083 75860 839416 334020 1588219 2451878 2715718 2861758 X 3715150 3910095 3715150 3910095 6430868 6771853 380399 -185453 -1 X false true X true true true X 1092550 1092550 1092550 1092550 1092550 15920 15920 1108470 160106 0.98560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1262610 1262610 4823741 126078 4697663 133319 11943 121376 6081649 1358088 54547 34965 89512 1268576 1268576 1128177 240000 240000 888177 888177 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 34,965 false KE KULA O SAMUEL M KAMAKAU LPCS 45-035 KANEOHE BAY DRIVE KANEOHE HI 96744 522356513 415588 GENERAL SUPPORT PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT OBJECTIVES ARE CONFIRMED WITH GRANT SPENDING VIA REVIEW OF REPORTS REQUIRED BY THE GRANT. IN CASES WHERE THE ENTIRE GRANT FUNDING WOULD GENERALLY SUPPORT KE KULA 'O SAMUEL M. KAMAKAU LPCS' PROGRAMS, THE FUNDS ARE DISTRIBUTED TO THE SCHOOL TO BE USED DIRECTLY IN ACCORDANCE WITH THE GRANT GUIDELINES. X 2 432000 ESTIMATED FAIR VALUE. false false false 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 KE KULA O SAMUEL M KAMAKAU LPCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 SCHOOL HI 2 NA false false true false false false false false false false true false false false false false false false false false KE KULA O SAMUEL M KAMAKAU LPCS B 415588 CASH KE KULA O SAMUEL M KAMAKAU LPCS J 144305 CASH