2026-05-15T09:08:15-04:00 2025-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-07-01 883201428 KULIA EDUCATION FOUNDATION KULI 8085511413 2340 OMILO LANE HONOLULU HI 96819 CEYDA SABLAK SECR/TREASURER 8085511413 2026-05-14 true true GRETCHEN KREMEYER P00768528 8082425002 2026-05-14 2024 2025-03-06 01:10:19Z DR ROBERT LITTMAN 2340 OMILO LANE HONOLULU HI 96819 806279 false X X 2022 HI 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. 4 3 7 6 0 580443 781593 0 0 24686 580443 806279 334377 0 311973 118192 0 12097 214724 398274 526697 850843 53746 -44564 3349091 3235067 3294758 3225298 54333 9769 X 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. false false 747834 334377 24686 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. 747834 true true false false false false false false false false true false false true true true true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 3 0 7 true false false false false false false false false false false false false X 4 3 false false false false false false false true true false false true true true true false false true true false HI X KULIA EDUCATION FOUNDATION 8085511413 2340 OMILO LANE HONOLULU HI 96819 DR ROBERT LITTMAN PRESIDENT 5.00 X X 0 0 0 ROGER EPSTEIN VICE PRESIDE 5.00 X X 0 0 0 CEYDA SABLAK SECR/TREASUR 5.00 X X 0 0 0 OMAR GOKCE DIRECTOR 5.00 0.00 X 67281 0 0 67281 false false false 773912 7681 781593 REIMBURSED EXPENSES 900099 24686 24686 24686 806279 24686 334377 334377 17307 12115 3461 1731 72233 50563 14446 7224 21802 15261 4360 2181 6850 4795 1370 685 10006 10006 18332 18332 2764 1935 553 276 26323 26323 13883 12495 1388 192145 154736 37409 122609 98087 24522 1700 1003 697 2096 1677 419 PROFESSIONAL DEVELOPMENT 4574 2287 2287 MISCELLANEOUS EXPENSES 3580 3580 BANK FEES 262 262 850843 747834 90912 12097 60476 9598 24680 17000 1700 44184 15300 3244431 3185489 3349091 3235067 19323 31468 31004 8341 3244431 3185489 3294758 3225298 X 44794 9765 9539 4 54333 9769 3349091 3235067 -44564 X false true X true false X 98181 509264 781593 1389038 98181 509264 781593 1389038 21036 1368002 1389038 24686 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17000 1700 15300 15300 OPERATING LEASE - RIGHT OF USE 3185489 3185489 OPERATING LEASE LIABILITIES 3185489 3185489 X 826169 19890 19890 806279 806279 870733 19890 19890 850843 850843 SCHEDULE D, PAGE 3, PART X 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. true KULIA ACADEMY 2340 OMILO LANE HONOLULU HI 96819 934337183 GOV 233700 100677 ACTUAL ED SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 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. 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.