2023-12-22T15:51:50-05:00 2023-06-30 262451631 JAY MIYAKI CPA LLC 600 QUEEN ST STE C4 HONOLULU HI 96813 990 2022-07-01 201632545 KAI LOA INC KAIL 8082359175 46-500 KUNEKI STREET KANEOHE HI 96744 IVY K KELLING EXECUTIVE DIRECTOR 8082359175 2023-12-12 true IVY KELLING 999009999 true JAY MIYAKI P00853901 8085221042 2023-12-12 2022 2023-04-26 12:10:37Z IVY K KELLING C/O 46-500 KUNEKI STREET KANEOHE HI 96744 1560186 false X WWW.KAMAKAU.COM X 2004 HI TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE. 5 5 3 250 0 587928 1325142 190092 499 5269 200688 39683 789115 1560186 211639 503611 0 131657 135334 0 0 566259 514877 909555 1153822 -120440 406364 4540494 4956331 2634425 2643898 1906069 2312433 X TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE. false false 503611 503611 192092 KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS AND OTHER SOURCES WHICH WERE PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. KAI LOA ALSO RENTS FACILITIES TO THE SCHOOL. 86747 PROJECT HOOKIPAPA, A 3-YEAR U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES- ADMINISTRATION FOR CHILDREN AND FAMILIES FEDERAL GRANT. PROJECT HOOKIPAPA'S GOAL IS TO INCREASE THE HAWAIIAN LANGUAGE PROFICIENCY OF INSTRUCTIONAL STAFF AT KE KULA O SAMUEL M. KAMAKAU." THE OBJECTIVES OF HOOKIPAPA ARE TO 1) BY THE END OF 36 MONTHS, TWO (2) ADMINISTRATORS AND THREE (3) INSTRUCTIONAL STAFF WILL BE TRAINED TO ADMINISTER THE ACTFL (AMERICAN COUNCIL ON THE TEACHING OF FOREIGN LANGUAGES) ORAL PROFICIENCY INTERVIEW (OPI), AN ASSESSMENT TO MEASURE ORAL HAWAIIAN LANGUAGE PROFICIENCY OF KAMAKAU STUDENTS, 2) BY THE END OF 36 MONTHS, 65% OF KAMAKAU HAWAIIAN IMMERSION TEACHERS WILL INCREASE THEIR ORAL PROFICIENCY LEVELS BY ONE OR MORE LEVELS, AND 3) BY THE END OF 36 MONTHS, THERE WILL BE A TOTAL OF SIX (6) TOOLS OR RESOURCES DEVELOPED TO INCREASE THE PROPER USE OF SPOKEN HAWAIIAN LANGUAGE FOR STAFF, FAMILIES AND STUDENTS. 212937 PROJECT LAMA KUKUI. THE GOAL OF PROJECT LAMA KUKUI IS TO RAISE THE HEALTH AND WELL-BEING OF THE KAMAKAU LEARNING COMMUNITY TO THE HIGHEST POSSIBLE LEVEL. THE OBJECTIVES OF LAMA KUKUI ARE, 1) RAISE AWARENESS AND ABILITY FOR THE KAMAKAU COMMUNITY TO IMPROVE PHYSICAL AND MENTAL HEALTH, 2) IMPROVE PHYSICAL AND MENTAL HEALTH BY SUPPORTING THE GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY THROUGH CONNECTIONS TO LAND AND PLACE, 3) SUPPORT GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY BY INCREASING THE KNOWLEDGE AND SKILLS OF TRADITIONAL PRACTICES WHICH IMPROVE PHYSICAL AND MENTAL HEALTH, 4) INCREASE THE CAPACITY TO SERVE THE KAMAKAU COMMUNITY AND ALLOW FOR THE SAFE PHYSICAL DISTANCING OF EDUCATION DELIVERY. 259218 ALL OTHER PROGRAMS. 259218 1062513 true true false false false false false false false false true false false false true false true false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 4 0 3 true false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false HI X IVY K KELLING 8082359175 C/O 46-500 KUNEKI STREET KANEOHE HI 96744 ROBERT DOMING CHAIRMAN 1.00 X X 0 0 0 MARCI W SARSONA VICE CHAIR 1.00 X X 0 0 0 ELIZABETH AULSEBROOK SECRETARY 1.00 X X 0 0 0 KURT KLEIN DIRECTOR 1.00 X 0 0 0 ILIMA SHIMA DIRECTOR 1.00 X 0 0 0 IVY K KELLING EXECUTIVE DI 10.00 30.00 X 36468 97749 28157 36468 97749 28157 false true false 551292 773850 1325142 RENT FROM KAMAKAU PCS 531390 190092 190092 190092 5269 5269 OTHER 900099 39683 39683 39683 1560186 44952 190092 503611 503611 37182 37182 69808 61569 8239 28344 27104 1240 4260 4260 25200 25200 39250 36050 3200 38624 35810 2814 20551 20551 84944 84944 186632 186632 37488 37488 STUDENT SERVICES 49724 49724 DEVELOPMENT AND TRAINING 16845 16845 HAWAII GENERAL EXCISE TAX 8595 8595 OTHER 2764 2491 273 1153822 1062513 91309 0 537214 465521 130212 130912 81103 274804 5917573 1854879 3751946 4062694 40019 22400 4540494 4956331 61797 192435 304042 193550 2143110 2100002 125476 157911 2634425 2643898 X 1789541 2198259 116528 114174 1906069 2312433 4540494 4956331 406364 X false false false X 751448 624469 454537 587928 1325142 3743524 751448 624469 454537 587928 1325142 3743524 138236 3605288 190092 190092 3933616 792151 0.91650 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 283241 283241 4883612 1599491 3284121 42070 19808 22262 708650 708650 4298274 DUE TO KAMAKAU, LPCS 145902 LEASE DEPOSIT 12009 157911 1562540 1562540 -2354 -2354 1560186 1153822 1153822 1153822 SCHEDULE D, PAGE 4, PART XI, LINE 4B CHANGE IN NET ASSETS WITH DONOR RESTRICTIONS -2,354 false KE KULA O SAMUEL M KAMAKAU LPCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 GOV 503611 GENERAL SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT OBJECTIVES ARE CONFIRMED WITH GRANT SPENDING VIA REVIEW OF REPORTS REQUIRED BYTHE 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. false false false false false false false false false IVY K KELLING EXECUTIVE DIRECTOR 36468 97749 28157 36468 125906 FORM 990, PAGE 2, PART III, LINE 4B PROJECT HOOKIPAPA, A 3-YEAR U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES- ADMINISTRATION FOR CHILDREN AND FAMILIES FEDERAL GRANT. PROJECT HOOKIPAPA'S GOAL IS TO INCREASE THE HAWAIIAN LANGUAGE PROFICIENCY OF INSTRUCTIONAL STAFF AT KE KULA O SAMUEL M. KAMAKAU." THE OBJECTIVES OF HOOKIPAPA ARE TO 1) BY THE END OF 36 MONTHS, TWO (2) ADMINISTRATORS AND THREE (3) INSTRUCTIONAL STAFF WILL BE TRAINED TO ADMINISTER THE ACTFL (AMERICAN COUNCIL ON THE TEACHING OF FOREIGN LANGUAGES) ORAL PROFICIENCY INTERVIEW (OPI), AN ASSESSMENT TO MEASURE ORAL HAWAIIAN LANGUAGE PROFICIENCY OF KAMAKAU STUDENTS, 2) BY THE END OF 36 MONTHS, 65% OF KAMAKAU HAWAIIAN IMMERSION TEACHERS WILL INCREASE THEIR ORAL PROFICIENCY LEVELS BY ONE OR MORE LEVELS, AND 3) BY THE END OF 36 MONTHS, THERE WILL BE A TOTAL OF SIX (6) TOOLS OR RESOURCES DEVELOPED TO INCREASE THE PROPER USE OF SPOKEN HAWAIIAN LANGUAGE FOR STAFF, FAMILIES AND STUDENTS. FORM 990, PAGE 2, PART III, LINE 4D ALL OTHER PROGRAMS. 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. 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 UPDATE THEIR DISCLOSURES AS CONDITIONS CHANGE. FORM 990, PAGE 6, PART VI, LINE 15A ALTHOUGH THE EXECUTIVE DIRECTOR'S POSITION IS SERVED AS A VOLUNTEER, THE EXECUTIVE DIRECTOR'S TIME SERVED AS THE HOOKIPAPA GRANT'S EXECUTIVE DIRECTOR WAS COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR THE PROJECT DIRECTOR OF HOOKIPAPA WAS REVIEWED AND APPROVED BY THE BOARD MEMBERS AND WAS SET BASED ON THE GRANT'S APPROVED BUDGET AND COMPARABLE WAGES. COMPENSATION FOR OTHER POSITIONS SERVING THE FULFILL THE HOOKIPAPA GRANT OBJECTIVES WAS BASED ON COMPARABLE WAGES FOR SIMILAR POSITIONS. 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. KE KULA O SAMUEL M KAMAKAU LPCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 SCHOOL HI GOV 2 NA false false true false false false false false false false false true false false false false false false false false KE KULA O SAMUEL M KAMAKAU LPCS KE KULA O SAMUEL M KAMAKAU LPCS B 503611 CASH KE KULA O SAMUEL M KAMAKAU LPCS KE KULA O SAMUEL M KAMAKAU LPCS J 190092 CASH