2024-04-03T14:27:00-05:00 2023-08-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-09-01 990352665 KANU O KA AINA LEARNING OHANA KANU 8088878144 PO BOX 6511 KAMUELA HI 96743 NANCY LEVENSON SECRETARY 8088878144 2024-04-03 1 NANCY LEVENSON 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-04-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TAFFI WISE PO BOX 6511 KAMUELA HI 96743 8382242 0 X WWW.KALO.ORG X 2000 HI TO ADMINISTER PROGRAMS FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. 5 4 47 10 0 0 3438501 7056894 1253185 1321071 4469 446 0 3645 4696155 8382056 1340406 4985021 0 0 1556923 1580898 0 0 28063 1647703 1612725 4545032 8178644 151123 203412 15994659 15770980 12293309 11729318 3701350 4041662 SERVING AND PERPETUATING SUSTAINABLE HAWAIIAN COMMUNITIES THROUGH EDUCATION WITH ALOHA. 0 0 7573607 4985021 1321071 EDUCATIONAL SUPPORT PRIMARILY ADMINISTERED THROUGH CHARTER SCHOOLS IN HAWAII, WHICH SERVED APPROXIMATELY 4,517 STUDENTS. KALO PROGRAMS INCLUDE MALAMAPOKI'I PRESCHOOL, KAHOIWAI TEACHER CERTIFICATION AND AFTERSCHOOL AND SUMMER SCHOOL AS WELL AS SUPPORT TO 17 HAWAIIAN-FOCUSED CHARTER SCHOOLS THROUGH NA LEI NA'AUAO ALLIANCE FOR NATIVE HAWAIIAN EDUCATION. IN 2022 KALO SERVED JUST OVER 6,300 PROGRAM PARTICIPANTS. 7573607 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 16 0 1 47 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X KATIE BENIONI 8088871117 64-1043 HIIAKA STREET KAMUELA HI 96743 HANNAH SPRINGER PRESIDENT 1.00 X X 0 0 0 EDWARD TEIXEIRA VICE PRESIDENT 1.00 X X 0 0 0 NANCY LEVENSON SECRETARY 40.00 X X 101850 0 25830 JUDY OLIVEIRA TREASURER 1.00 X 0 0 0 DWIGHT TAKAMINE DIRECTOR 1.00 X 0 0 0 TAFFI WISE EXECUTIVE DIRECTOR 8.00 X 48498 0 38123 MARY KATIE BENIONI CHIEF FINANCIAL OFFICER 40.00 X 108569 0 37968 258917 0 101921 2 0 0 0 USDA RURAL DEVELOPMENT HOUSING SERVICE 154 WAIANUENUE AVE ROOM 311 HILO HI 96720 LOAN SERVICING 681672 1 6221944 834950 7056894 G & A AND TUITION REVE 611710 665322 665322 RENT FR AFFILIATED ORG 531120 655749 655749 1321071 446 446 3831 186 3645 3645 8382056 1321071 0 4091 4985021 4985021 382485 296399 81763 4323 975985 756318 208636 11031 20245 15688 4328 229 135896 105310 29050 1536 66287 51368 14170 749 1072 1072 41795 41795 78619 49767 27356 1496 150955 121162 28480 1313 149131 110835 36381 1915 147898 140722 6817 359 452705 407434 43007 2264 478250 434126 41918 2206 TRAINING 79614 72318 6931 365 EQUIPMENT 30816 25269 5270 277 PROGRAM PROJECTS 1870 1870 8178644 7573607 576974 28063 1840914 1006712 90573 480669 226302 253908 14247 32986 52162 67594 18242566 5433864 13286952 12808702 483509 1120409 15994659 15770980 188231 334541 529200 0 11328032 11089142 247846 305635 12293309 11729318 X 3472479 3802611 228871 239051 3701350 4041662 15994659 15770980 203412 136900 0 X 0 1 X 1 1 1 X 3190702 3886595 3900164 3438501 7056894 21472856 3190702 3886595 3900164 3438501 7056894 21472856 21472856 5605 4294 4448 4469 446 19262 8074 8074 21500192 5951233 0.99870 0.99820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 8,074. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 678 678 7572929 7573607 528680 132170 0 0 387035 368285 349055 528680 1633055 2449583 223 678 901 96759 92071 87264 132170 408264 612396 17986004 5215031 12770973 176004 140662 35342 80558 78171 2387 12808702 DUE TO KANU O KA `AINA NEW CENTURY PUBLIC CHARTER SCHOOL 305635 305635 X 8263184 136900 136900 8126284 255772 255772 8382056 8178830 186 186 8178644 0 8178644 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED KALO'S (INCLUDING KA HULI MUA, LLC, AS A DISREGARDED ENTITY) TAX POSITIONS AS OF AUGUST 31, 2023 AND 2022, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. KALO IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGES IN NET ASSETS WITH DONOR RESTRICTIONS 10,180. EMPLOYEE RETENTION CREDIT 245,778. DIRECT FUNDRAISING EXPENSES -186. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 186. 1 HAKIPU'U ACADEMY PO BOX 1159 KANEOHE HI 96744 990347698 501(C)(3) 133816 0 SUPPORT TO CHARTER SCHOOL HALAU KU MANA PCS 2101 MAKIKI HEIGHTS ROAD HONOLULU HI 96822 912037775 501(C)(3) 192791 0 SUPPORT TO CHARTER SCHOOL KA UMEKE KA'EO HIPCS 1500 KALANIANAOLE AVE HILO HI 96720 990348099 501(C)(3) 406144 0 SUPPORT TO CHARTER SCHOOL KA WAIHONA O KA NA'AUAO 89-195 FARRINGTON HWY WAIANAE HI 96792 383904240 501(C)(3) 786419 0 SUPPORT TO CHARTER SCHOOL KAMAILE ACADEMY 85-180 ALA AKAU ST WAIANAE HI 96792 270820688 501(C)(3) 586399 0 SUPPORT TO CHARTER SCHOOL KANU O KA AINA NEW CENTURY PUBLIC CHARTER SCHOOL 64-1043 HIIAKA ST KAMUELA HI 96743 990349760 501(C)(3) 586690 0 SUPPORT TO CHARTER SCHOOL KANUIKAPONO PO BOX 12 ANAHOLA HI 96703 990347358 501(C)(3) 206530 0 SUPPORT TO CHARTER SCHOOL KAWAIKINI NCPCS 3-1821 J KAUMUALII HWY LIHUE HI 96766 262255893 501(C)(3) 140489 0 SUPPORT TO CHARTER SCHOOL KE ANA LAAHANA PUBLIC CHARTER SCHOOL PO BOX 4997 HILO HI 96720 473927311 501(C)(3) 315033 0 SUPPORT TO CHARTER SCHOOL KE KULA 'O NAWAHIOKALANI'OPU'U IKI 16-120 OPUKAHAIA STREET SUITE 2 KEAAU HI 96749 050584297 501(C)(3) 524083 0 SUPPORT TO CHARTER SCHOOL KE KULA NIIHAU O KEKAHA PO BOX 129 KEKAHA HI 96752 300012402 501(C)(3) 113347 0 SUPPORT TO CHARTER SCHOOL KE KULA O SAMUEL M KAMAKAU LAB PCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 501(C)(3) 160667 0 SUPPORT TO CHARTER SCHOOL KUA O KA LA NCPCS 345 MAKALIKA ST HILO HI 96720 990347360 501(C)(3) 200458 0 SUPPORT TO CHARTER SCHOOL KUALAPUU SCHOOL 260 FARRINGTON AVE KUALAPUU HI 96757 272796554 501(C)(3) 176647 0 SUPPORT TO CHARTER SCHOOL KULA AUPUNI NIIHAU A KAHELELANI ALOHA PO BOX 610 KEKAHA HI 96752 990349254 501(C)(3) 138751 0 SUPPORT TO CHARTER SCHOOL MALAMA HONUA PCS 41-054 EHUKAI ST WAIMANALO HI 96795 461972486 501(C)(3) 134976 0 SUPPORT TO CHARTER SCHOOL 17 0 PART I, LINE 2: ORGANIZATION CONFIRMED BY SUBMISSION OF BUDGETED EXPENSES THAT FUNDS WERE USED BY THE RELATED GRANTEE ORGANIZATION TO SUPPORT ITS CHARTER SCHOOL OPERATIONS. 1 X X X 0 0 0 0 0 0 0 0 0 TERANGI BENIONI FAMILY MEMBER OF MARY KATIE BENIONI, CFO 95423 EMPLOYMENT - PLEASE NOTE THAT MARY KATIE BENIONI DOES NOT SUPERVISE TERANGI BENIONI. 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE COMPLETED BY AN INDEPENDENT AUDITOR ANNUALLY AND COPIES OF THE DRAFT WILL BE PROVIDED TO THE ENTIRE GOVERNING BOARD OF DIRECTORS AS WELL AS THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 WITH THE BOARD OF DIRECTORS AND CHIEF FINANCIAL OFFICER. ANY NECESSARY CHANGES WILL THEN BE UPDATED ON THE FORM. ONCE ALL NECESSARY CHANGES ARE MADE AND THE EXECUTIVE DIRECTOR IS IN AGREEMENT WITH THE BOARD AND CFO ON THE FINISHED FORM 990, IT WILL BE SIGNED BY EITHER THE BOARD TREASURER OR SECRETARY, DATED AND SUBMITTED BY THE FILING DEADLINE. A COPY OF THE APPROVED FORM 990 WILL BE PROVIDED TO ALL OF THE OFFICERS AND DIRECTORS BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY CLEARLY DEFINES THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, IT ALSO CONTAINS AN ANNUAL ACKNOWLEDGEMENT AND DISCLOSURE FORM TO ENSURE THE BOARD AGREES TO THEIR RESPONSIBILITIES. THE POLICY COVERS THE BOARD, DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT INTEREST. PERSONS WHO DO NOT DISCLOSE A CONFLICT ARE SUBJECT TO DISCIPLINARY ACTION. ALL POSSIBLE CONFLICTS OF FINANCIAL INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS AND/OR BOARD COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 KALO'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER COMPENSATION IS RECOMMENDED BY THE BOARD'S COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. THE COMMITTEE IS MADE UP OF THE BOARD CHAIR AND VICE CHAIR AND IS STAFFED BY A NON-BOARD MEMBER FISCAL EXPERT. THE COMMITTEE MEETS ANNUALLY TO REVIEW COMPENSATION UTILIZING COMPARATIVE DATA DERIVED FROM THE HAWAII EMPLOYER'S COUNCIL ANNUAL INDUSTRY SURVEYS ON SALARIES AND WAGES IN HAWAII. THE COMMITTEE REVIEWS THE DATA AND MAKES A RECOMMENDATION TO THE BOARD ON ANY COMPENSATION CHANGES. THE BOARD IS ABLE TO REVIEW THE RECOMMENDATION PRIOR TO VOTING. THE ACTIONS OF BOTH THE BOARD AND THE COMMITTEE ARE DOCUMENTED IN MEETING MINUTES WHICH ARE APPROVED BY THE BOARD AND COMMITTEE MEMBERS. THIS PROCESS WAS LAST UNDERTAKEN IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. KA HULI MUA LLC PO BOX 6511 KAMUELA HI 96743 464243456 TO PROVIDE A VALUES-BASED PROGRAM FOR UNDERSERVED KEIKI AND THEIR FAMILIES HI KANU O KA AINA LEARNING OHANA