2024-11-11T19:12:04-06:00 2023-12-31 273670123 SCHLISSEL & ASSOCIATES LLC 1164 BISHOP STREET - STE 1612 HONOLULU HI 96813 990 2023-01-01 454509939 KUA AINA ULU AUAMO KUAA 8086722545 47-200 WAIHEE ROAD CO KEY PROJEC KANEOHE HI 96744 KEVIN CHANG EXECUTIVE DIRECTOR 8086722545 2024-11-11 1 0 ALAN M SCHLISSEL P01451320 8087327232 2023 2024-10-15 13:58:12Z KEVIN CHANG 47-200 WAIHEE ROAD C/O KEY PROJECT KANEOHE HI 96744 1233926 0 X HTTP://KUAHAWAII.ORG X 2012 HI SEE SCHEDULE O - SUPPLEMENTAL INFORMATIONTHE ORGANIZATION WORKS ACROSS THE STATE OF HAWAII TO EMPOWER HAWAII'S COMMUNITIES TO IMPROVE THEIR QUALITY OF LIFE THROUGH CARING FOR THEIR BIOCULTURAL (CULTURAL AND ENVIRONMENTAL) HERITAGE. THE ORGANIZATION WORKS AT THE REQUEST OF COMMUNITIES TO HELP THEM ARTICULATE AND ACHIEVE THEIR GOALS FOR AN IMPROVED QUALITY OF LIFE THROUGH ENVIRONMENTAL AND CULTURAL STEWARDSHIP. THE ORGANIZATION BELIEVES THAT COMMUNITIES' SUCCESS IN ENSURING THE HEALTH AND VITALITY OF LOCAL ENVIRONMENTAL HERITAGE LIES IN THEIR ABILITY TO PLAN, IMPLEMENT, FUND, EVALUATE AND ADAPT RESOURCE MANAGEMENT PRACTICES OVER THE LONG TERM. THE ORGANIZATION BRINGS TOGETHER PARTNERS, TOOLS AND EXPERTISE TO SUPPORT COMMUNITY EFFORTS. AS A CAPACITY-BUILDING ORGANIZATION, THE ORGANIZATION'S ROLES ARE THAT OF A FACILITATOR/CONVENOR, CONSULTANT/TRAINER, LIASON, AND TOOL-BUILDER. 7 7 9 300 0 0 1274574 1160482 76100 63395 0 0 2051 10049 1352725 1233926 0 0 0 0 686923 726390 0 0 54461 607869 509025 1294792 1235415 57933 -1489 2284300 1923014 885489 525692 1398811 1397322 X KUA EMPOWERS COMMUNITIES TO IMPROVE THEIR QUALITY OF LIFE THROUGH CARING FOR THEIR BIOCULTURAL (NATURAL AND CULTURAL) HERITAGE. OUR VISION IS 'AINA MOMONA - ABUNDANT AND HEALTHY ECOLOGICAL SYSTEMS IN HAWAI'I THAT CONTRIBUTE TO COMMUNITY WELL-BEING. 0 0 1072575 73444 PROGRAM PROVIDES SUPPORT, TECHNICAL ASSISTANCE, FACILIATION AND CAPACITY-BUILDING FOR COMMUNITY-BASED CONSERVATION PROJECTS AND PROGRAMS THROUGHOUT HAWAII.IN 2023, AFTER MUCH OF THE PRIOR COVID RESTRICTIONS WERE LIFTED KUA BEGAN TO ASSEMBLE LARGE NETWORK GATHERINGS AGAIN. HOWEVER, THE KUA TEAM CONTINUED TO WORK MOSTLY FROM HOME. NETWORK MEMBER SUCCESSFUL ONLINE PIVOTS CONTINUED TO ALLOW FOR MORE NON-PHYSICAL NECESSARY CONVERSATIONS AND MEETINGS.KUA CONTINUES TO SERVE THREE NETWORKS 1) E ALU PU (EAP) - MALAMA 'AINA OR COMMUNITY-BASED NATURAL RESOURCE MANAGEMENT FROM RIDGE TO REEF 2) HUI MALAMA LOKO I'A (HMLI) - HAWAIIAN FISHPOND CARETAKERS3) THE LIMU HUI (LH) - NATIVE SEAWEED GATHERERS, PRACTITIONERS, AND CULTIVATORS. EACH NETWORK NESTS GENERATIVE FOCUS GROUPS SUCH AS THE LAWAI'A PONO HUI (LPH) - THAT SUPPORTS COMMUNITY FISHERY MANAGEMENT - AND THE HATCHERY HUI - THAT SUPPORTS PROGRESS IN RESTORATIVE AQUACULTURE.IN 2023 - AS PANDEMIC PROTOCOLS RELAXED KUA ENTERED THE YEAR DETERMINED TO HOLD LARGE KUA NETWORK GATHERINGS IN-PERSON. WE ALSO CONTINUED TO BUILD ON OPPORTUNITIES FOR SMALLER CONTINGENTS TO GATHER AS WELL AS SMALL SCALE EXCHANGES AMONGST OUR ISLAND-WIDE NETWORKS ON INVASIVE FISH, SPAWNING RESEARCH, PERPETUATION INDIGENOUS FISHING PRACTICES AND AN INDIGENOUS AQUACULTURE EXCHANGE.THE ROLE OF THESE NETWORKS IS TO SUSTAIN MOMENTUM AND REMAIN ACTIVE IN THEIR ALLIANCE TO MALAMA AINA. MANY MALAMA AINA EFFORTS OCCURRED OVER THE PAST YEAR, SOME THAT FOCUSED ON SHORT TERM GOALS SUCH AS EDUCATING THE PUBLIC ON LIMU, BUILDING ON LIMU SURVEY EFFORTS, GUBERNATORIAL AND POLICY TALK STORIES OR LEARNING MORE ABOUT MOI SPAWNING. OTHER EVENTS WERE A CULMINATION OF YEARS OF EFFORT, LIKE THE COLLECTIVE SUPPORT OF KIPAHULU COMMUNITY-BASED SUBSISTENCE FISHING AREA (CBSFA) PROCESS. 1072575 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 22 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X KEVIN CHANG 8086722545 47-200 WAIHEE ROAD C/O KEY PROJECT KANEOHE HI 96744 ANGELA HI'ILEI KAWELO CHAIR/PRESIDENT 1.00 X X 0 0 0 BARBARA KA'AUMOANA VICE CHAIR/VICE PRESIDENT 1.00 X X 0 0 0 KAPALAI'ULA DE SILVA TREASURER 1.00 X 0 0 0 KAHELELANI CRUZ SECRETARY 4.00 X X 0 0 0 PAMELA FUJII BOARD MEMBER 1.00 X 0 0 0 HANNAH SPRINGER BOARD MEMBER 1.00 X 0 0 0 MAILE SHANNON BOARD MEMBER 1.00 X 0 0 0 KEVIN KJ CHANG EXECUTIVE DIRECTOR 40.00 X 114411 0 7245 114411 0 7245 1 0 0 0 0 86704 1073778 1160482 CONTRACT REVENUE 900099 63395 63395 63395 OTHER 900099 10049 10049 10049 1233926 73444 0 0 X 121656 97324 12166 12166 492674 429537 43054 20083 47773 41427 4213 2133 64287 55178 5771 3338 62344 53511 5596 3237 186624 172389 14235 14851 12748 1333 770 19193 16473 1723 997 158314 135882 14211 8221 7199 6179 646 374 SUPPLIES 19003 16310 1706 987 GRANT AWARD 17000 14591 1526 883 HONORARIUM 9700 8325 871 504 OTHER EXPENSE 8093 6947 726 420 6704 5754 602 348 1235415 1072575 108379 54461 2230236 1918353 50806 2610 2858 2048 400 3 2284300 1923014 133199 42231 52856 0 699434 483461 885489 525692 X 1230309 1326797 168502 70525 1398811 1397322 2284300 1923014 -1489 0 X 0 1 X 0 0 X 1130040 1348562 1347664 1274574 1160482 6261322 1130040 1348562 1347664 1274574 1160482 6261322 2631828 3629494 5705 2051 7756 6269078 667145 0.57900 0.54230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 REFUNDABLE ADVANCES 423924 ACCRUED EXPENSES 59537 483461 X 1233926 0 1233926 0 1233926 1235415 0 1235415 0 1235415 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3)AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OFTHE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER SECTION 235 OF THE HAWAI'I REVISED STATUTES. IN EVALUATING A TAX POSITION FOR RECOGNITION, THE ORGANIZATION EVALUATES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX POSITION IS MEASURED AND RECOGNIZED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT, IN MANAGEMENT'S JUDGMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP AS OF DECEMBER 31, 2023 AND 2022. IT IS THE ORGANIZATION'S POLICY TO ACCRUE INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS ANY RELATED PENALTIES IN OTHER EXPENSES. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION FILES INFORMATION RETURNS IN THE UNITED STATES ("U.S.") FEDERAL JURISDICTION. THE ORGANIZATION'S EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH 2022, FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2023. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE DRAFT FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTERESTS FOR REVIEW BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMPENSATION IS DETERMINED BY AN INDEPENDENT HIRING COMMITTEE MADE UP OF REPRESENTATIVES FROM THE COMMUNITIES SERVED BY THE ORGANIZATION. THE COMMITTEE TAKES INTO CONSIDERATION NON-PROFIT SECTOR SALARY DATA. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES - OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 172,389. MANAGEMENT AND GENERAL EXPENSES 14,235. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 186,624.