KULIA EDUCATION FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- KULIA EDUCATION FOUNDATION (EIN 88-3201428)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-15
- IRS object ID
- 202621359349302347
- Schema version
- 2024v5.0
- 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 | 2026-05-15T09:08:15-04:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990303190 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARBONARO CPAS & MANAGEMENT GROUP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1885 MAIN ST STE 408 | AddressLine1Txt |
| City | WAILUKU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96793 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 883201428 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KULIA EDUCATION FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KULI | BusinessNameControlTxt |
| Phone | 8085511413 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2340 OMILO LANE | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96819 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CEYDA SABLAK | PersonNm |
| Person Title | SECR/TREASURER | PersonTitleTxt |
| Phone | 8085511413 | PhoneNum |
| Signature | 2026-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GRETCHEN KREMEYER | PreparerPersonNm |
| PTIN | P00768528 | PTIN |
| Phone | 8082425002 | PhoneNum |
| Preparation | 2026-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR ROBERT LITTMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2340 OMILO LANE | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96819 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $806,279 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2022 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF KULIA EDUCATION FOUNDATION IS TO SUPPORT AND STRENGTHEN EDUCATIONAL OPPORTUNITIES FOR STUDENTS IN HAWAII BY PROVIDING CHARITABLE, FINANCIAL, AND PROGRAMMATIC SUPPORT FOR SCHOOLS AND EDUCATIONAL INITIATIVES. THE FOUNDATION ADVANCES STUDENT SUCCESS BY SECURING AND DISTRIBUTING RESOURCES THROUGH FUNDRAISING, GRANT SUPPORT, COMMUNITY PARTNERSHIPS, DONATED SERVICES AND MATERIALS, AND OTHER OPERATIONAL ASSISTANCE THAT HELP SUSTAIN HIGH-QUALITY LEARNING ENVIRONMENTS, STUDENT SUPPORT SERVICES, AND EFFECTIVE SCHOOL OPERATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $580,443 | PYContributionsGrantsAmt |
| CY Contributions Grants | $781,593 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $24,686 | CYOtherRevenueAmt |
| PY Total Revenue | $580,443 | PYTotalRevenueAmt |
| CY Total Revenue | $806,279 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $334,377 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $311,973 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $118,192 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $12,097 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $214,724 | PYOtherExpensesAmt |
| CY Other Expenses | $398,274 | CYOtherExpensesAmt |
| PY Total Expenses | $526,697 | PYTotalExpensesAmt |
| CY Total Expenses | $850,843 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $53,746 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$44,564 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,349,091 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,235,067 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,294,758 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,225,298 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $54,333 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,769 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF KULIA EDUCATION FOUNDATION IS TO SUPPORT AND STRENGTHEN EDUCATIONAL OPPORTUNITIES FOR STUDENTS IN HAWAII BY PROVIDING CHARITABLE, FINANCIAL, AND PROGRAMMATIC SUPPORT FOR SCHOOLS AND EDUCATIONAL INITIATIVES. THE FOUNDATION ADVANCES STUDENT SUCCESS BY SECURING AND DISTRIBUTING RESOURCES THROUGH FUNDRAISING, GRANT SUPPORT, COMMUNITY PARTNERSHIPS, DONATED SERVICES AND MATERIALS, AND OTHER OPERATIONAL ASSISTANCE THAT HELP SUSTAIN HIGH-QUALITY LEARNING ENVIRONMENTS, STUDENT SUPPORT SERVICES, AND EFFECTIVE SCHOOL OPERATIONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $747,834 | ExpenseAmt |
| Grant | $334,377 | GrantAmt |
| Revenue | $24,686 | RevenueAmt |
| Desc | KULIA EDUCATION FOUNDATION SUPPORTED THE SUCCESSFUL OPENING AND FIRST YEAR OF OPERATIONS OF KULIA ACADEMY, A HAWAII PUBLIC CHARTER SCHOOL DEDICATED TO PREPARING A DIVERSE STUDENT POPULATION FOR SUCCESS IN COLLEGE AND BEYOND. DURING FISCAL YEAR 2024-2025, THE FOUNDATION HELPED SUPPORT THE ACADEMY THROUGH GRANT FUNDING,PAYROLL SUPPORT, DONATED EQUIPMENT AND RESOURCES, AND OTHER OPERATIONAL ASSISTANCE. THESE EFFORTS HELPED THE ACADEMY PROVIDE INSTRUCTION, STUDENT SUPPORT, AND SCHOOL OPERATIONS DURING ITS FIRST YEAR, WITH A CONTINUED FOCUS ON RELEVANT LEARNING, HANDSON EXPERIENCES, AND FOUNDATIONAL SKILLS THAT PREPARE STUDENTS FOR LONG-TERM SUCCESS. | Desc |
| Total Program Service Expenses | $747,834 | 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 |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | 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 | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| 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 | false | 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 7 | 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | 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 | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KULIA EDUCATION FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8085511413 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2340 OMILO LANE | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96819 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| DR ROBERT LITTMAN | |||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROGER EPSTEIN | |||||||
| VICE PRESIDE | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CEYDA SABLAK | |||||||
| SECR/TREASUR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| OMAR GOKCE | |||||||
| DIRECTOR | 5.00 | Yes (X) | $67,281 | $0 | $0 | 0.00 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $67,281 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $773,912 | GovernmentGrantsAmt |
| All Other Contributions | $7,681 | AllOtherContributionsAmt |
| Total Contributions | $781,593 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSED EXPENSES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $24,686 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,686 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $24,686 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $806,279 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,686 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,377 | TotalAmt |
| Program Services | $334,377 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,307 | TotalAmt |
| Program Services | $12,115 | ProgramServicesAmt |
| Management And General | $3,461 | ManagementAndGeneralAmt |
| Fundraising | $1,731 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,233 | TotalAmt |
| Program Services | $50,563 | ProgramServicesAmt |
| Management And General | $14,446 | ManagementAndGeneralAmt |
| Fundraising | $7,224 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,802 | TotalAmt |
| Program Services | $15,261 | ProgramServicesAmt |
| Management And General | $4,360 | ManagementAndGeneralAmt |
| Fundraising | $2,181 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,850 | TotalAmt |
| Program Services | $4,795 | ProgramServicesAmt |
| Management And General | $1,370 | ManagementAndGeneralAmt |
| Fundraising | $685 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,006 | TotalAmt |
| Program Services | $10,006 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,332 | TotalAmt |
| Program Services | $18,332 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,764 | TotalAmt |
| Program Services | $1,935 | ProgramServicesAmt |
| Management And General | $553 | ManagementAndGeneralAmt |
| Fundraising | $276 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,323 | TotalAmt |
| Program Services | $26,323 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,883 | TotalAmt |
| Program Services | $12,495 | ProgramServicesAmt |
| Management And General | $1,388 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,145 | TotalAmt |
| Program Services | $154,736 | ProgramServicesAmt |
| Management And General | $37,409 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,609 | TotalAmt |
| Program Services | $98,087 | ProgramServicesAmt |
| Management And General | $24,522 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,700 | TotalAmt |
| Program Services | $1,003 | ProgramServicesAmt |
| Management And General | $697 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,096 | TotalAmt |
| Program Services | $1,677 | ProgramServicesAmt |
| Management And General | $419 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROFESSIONAL DEVELOPMENT | $4,574 | $2,287 | $2,287 |
| MISCELLANEOUS EXPENSES | $3,580 | $3,580 | |
| BANK FEES | $262 | $262 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $850,843 | TotalAmt |
| Program Services | $747,834 | ProgramServicesAmt |
| Management And General | $90,912 | ManagementAndGeneralAmt |
| Fundraising | $12,097 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,476 | BOYAmt |
| EOY | $9,598 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $24,680 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,000 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,700 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,184 | BOYAmt |
| EOY | $15,300 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,244,431 | BOYAmt |
| EOY | $3,185,489 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,349,091 | BOYAmt |
| EOY | $3,235,067 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,323 | BOYAmt |
| EOY | $31,468 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,004 | BOYAmt |
| EOY | $8,341 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,244,431 | BOYAmt |
| EOY | $3,185,489 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,294,758 | BOYAmt |
| EOY | $3,225,298 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,794 | BOYAmt |
| EOY | $9,765 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,539 | BOYAmt |
| EOY | $4 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,333 | BOYAmt |
| EOY | $9,769 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,349,091 | BOYAmt |
| EOY | $3,235,067 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$44,564 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 Minus2 Years | $98,181 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $509,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $781,593 | CurrentTaxYearAmt |
| Total | $1,389,038 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $98,181 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $509,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $781,593 | CurrentTaxYearAmt |
| Total | $1,389,038 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $21,036 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,368,002 | PublicSupportTotal170Amt |
| Total Support | $1,389,038 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $24,686 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,700 | DepreciationAmt |
| Book Value | $15,300 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,300 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE - RIGHT OF USE | Desc |
| Book Value | $3,185,489 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,185,489 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITIES | Desc |
| Amt | $3,185,489 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,185,489 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $826,169 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $19,890 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $19,890 | RevenueNotReportedAmt |
| Revenue Subtotal | $806,279 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $806,279 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $870,733 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $19,890 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $19,890 | ExpensesNotReportedAmt |
| Expenses Subtotal | $850,843 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $850,843 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23 (B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2025 AND 2024. THE FOUNDATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE FOUNDATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEAR BEFORE 2023. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KULIA ACADEMY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2340 OMILO LANE | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96819 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 934337183 | RecipientEIN |
| IRC Section | GOV | IRCSectionDesc |
| Cash Grant | $233,700 | CashGrantAmt |
| Non Cash Assistance | $100,677 | NonCashAssistanceAmt |
| Valuation Method Used | ACTUAL | ValuationMethodUsedDesc |
| Purpose Of Grant | ED SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
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 FUNDS ARE PRIMARILY USED TO SUPPORT PAYROLL-RELATED EXPENSES. THE ACADEMY INVOICES THE FOUNDATION FOR ELIGIBLE COSTS, AND THE FOUNDATION REIMBURSES THOSE AMOUNTS BY CHECK. IN CERTAIN INSTANCES, THE FOUNDATION MAY PURCHASE EQUIPMENT OR SIMILAR ITEMS AND DONATE THEM DIRECTLY TO THE ACADEMY. MONITORING OF GRANT FUNDS IS PERFORMED BY ALIGNING EXPENDITURES WITH THE GRANTS STATED PURPOSE, MATCHING PAYROLL OR OTHER APPROVED COSTS TO THE GRANT, AND MAINTAINING APPROPRIATE SUPPORTING DOCUMENTATION FOR ALL RELATED TRANSACTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF KULIA EDUCATION FOUNDATION IS TO SUPPORT AND STRENGTHEN EDUCATIONAL OPPORTUNITIES FOR STUDENTS IN HAWAII BY PROVIDING CHARITABLE, FINANCIAL, AND PROGRAMMATIC SUPPORT FOR SCHOOLS AND EDUCATIONAL INITIATIVES. THE FOUNDATION ADVANCES STUDENT SUCCESS BY SECURING AND DISTRIBUTING RESOURCES THROUGH FUNDRAISING, GRANT SUPPORT, COMMUNITY PARTNERSHIPS, DONATED SERVICES AND MATERIALS, AND OTHER OPERATIONAL ASSISTANCE THAT HELP SUSTAIN HIGH-QUALITY LEARNING ENVIRONMENTS, STUDENT SUPPORT SERVICES, AND EFFECTIVE SCHOOL OPERATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE FOUNDATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY APPLICABLE TO ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES. ALL COVERED INDIVIDUALS ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT AND DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE BOARD REVIEWS DISCLOSURES AND ENSURES THAT ANY CONFLICTS ARE APPROPRIATELY MANAGED OR ELIMINATED PRIOR TO DECISIONS BEING MADE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE BASED ON COMPETENT SURVEY INFORMATION AND A RESULT OF ARM'S LENGTH BARGAINING. |
| FORM 990, PAGE 6, PART VI, LINE 15B | PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE BASED ON COMPETENT SURVEY INFORMATION AND A RESULT OF ARM'S LENGTH BARGAINING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST. |