2024-11-12T17:42:20-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2023-01-01 562638917 LA'I'OPUA 2020 LAIO 8083271221 PO BOX 1764 KAILUAKONA HI 967451764 REBECCA KAWEHI INABA EXECUTIVE DIRECTOR 8083271221 2024-11-07 1 0 BRIAN YACKER P00401346 9492222999 2024-11-07 2023 2024-10-15 13:58:12Z MARIE LOUIS PO BOX 1764 KAILUAKONA HI 967451764 1561794 0 X WWW.LAIOPUA.ORG X 2006 HI TO PROVIDE SOCIAL, RECREATIONAL, VOCATIONAL, ECONOMICAL, EDUCATIONAL AND CULTURAL OPPORTUNITIES AND INFRASTRUCTURE TO THE COMMUNITIES OF THE KEALAKEHE AHUPUA'A. IT IS A PLACE FOR PILINA (BUILDING AND SUPPORTING ONE ANOTHER THROUGH RELATIONSHIPS) AND A PU'UHONUA (A PLACE OF COMFORT, PEACE AND SAFETY). 5 5 62 10 0 0 1169872 969603 630 152031 169 319840 64668 0 1235339 1441474 0 0 0 0 141255 382511 0 0 2875 1000199 889521 1141454 1272032 93885 169442 1010849 1002667 4075770 3812381 -3064921 -2809714 X TO PROVIDE SOCIAL, RECREATIONAL, VOCATIONAL, ECONOMICAL, EDUCATIONAL AND CULTURAL OPPORTUNITIES AND INFRASTRUCTURE TO THE COMMUNITIES OF THE KEALAKEHE AHUPUA'A. IT IS A PLACE FOR PILINA (BUILDING AND SUPPORTING ONE ANOTHER THROUGH RELATIONSHIPS) AND A PU'UHONUA (A PLACE OF COMFORT, PEACE AND SAFETY). 0 0 616315 3633 COMMERCIAL KITCHEN/COMMUNITY MEALS PROGRAMS - THE KITCHEN IS USED FOR CULINARY TRAINING PROGRAMS TO INCLUDE WORKFORCE DEVELOPMENT EDUCATION. ITS ALSO USED FOR PROGRAMS RELATED TO FEEDING THE COMMUNITY AND ALL USES ASSOCIATED WITH CARRYING OUT THE MISSION OF LA'I'OPUA 2020. 184094 148398 KOA (KNOWLEDGE, OPPORTUNITY, ACHIEVEMENT) ENRICHMENT PROGRAM - OFFERS CULTURAL AND PLACED-BASED EDUCATION THROUGH LITERACY, STEAM AND HAWAIIAN LANGUAGE AND CULTURAL PROGRAMMING TO ELEMENTARY KEIKI IN AFTER SCHOOL AND SUMMER PROGRAMS. 74276 WA`A EDUCATION PROGRAM - FUNDED BY OFFICE OF HAWAIIAN AFFAIRS THIS PROGRAM INTRODUCES KEIKI IN SCHOOLS TO VOYAGING. THE CANOE, LA'I'OPUA, ALONG WITH HER CAPTAINS AND CREW, ARE A TRAVELING CLASSROOM WHICH SHARE THE TRADITIONS OF WAYFARING AND HAWAIIAN CANOE BUILDING. 874685 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 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 1 0 0 0 1 37 0 1 62 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 HI X GAYLE GRECO 8083271221 PO BOX 1764 KAILUAKONA HI 967451764 REBECCA KAWEHI INABA EXECUTIVE DIRECTOR 50.00 X 102760 0 17784 WAILANA KAMAUU PRESIDENT (UNTIL 11/23) 5.00 X X 0 0 0 MARIE LOUIS PRESIDENT (STARTED 11/23) 5.00 X X 0 0 0 MERRICK NISHIMOTO VICE PRESIDENT 5.00 X X 0 0 0 GAYLE GRECO TREASURER/SECRETARY 2.00 X X 0 0 0 MARGARET KAHOILUA DIRECTOR 2.00 X 0 0 0 RAYNETTE KALEI HALEAMAU-KAM DIRECTOR 2.00 X 0 0 0 102760 0 17784 1 0 0 0 0 895103 74500 969603 MEMBERSHIP FEES 900099 148398 148398 COMMUNITY MEALS 900099 3633 3633 152031 160 160 440000 120320 319680 319680 319680 1441474 152031 0 319840 X 120544 83253 37291 215514 148844 66670 2868 1981 887 43585 30102 13483 13053 13053 82618 82618 506235 485112 21123 13519 13519 57496 28568 26053 2875 91307 3879 87428 44874 44498 376 4330 4330 15020 15020 REPAIRS & MAINTENANCE 26140 26140 KITCHEN EQUIPMENT 18888 18888 SUPPLIES 16041 16041 1272032 874685 394472 2875 31110 167586 625869 814052 13482 9115 6047 7547 0 279097 59611 0 1010849 1002667 4075770 376143 3436238 4075770 3812381 X -3064921 -2809714 -3064921 -2809714 1010849 1002667 169442 85765 0 X X 0 1 X 1 0 X 1627055 1903725 373102 1169872 969603 6043357 7353 95061 42269 3562 152031 300276 1634408 1998786 415371 1173434 1121634 6343633 0 0 0 6343633 6838 32593 9542 61905 160 111038 6838 32593 9542 61905 160 111038 1641246 2031379 424913 1235339 1121794 6454671 0.98280 0.97400 0.01720 0.02600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1441474 0 1441474 0 1441474 1272032 0 1272032 0 1272032 PART X, LINE 2: L2020 IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, SINCE L2020 HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2), CERTAIN FINANCIAL AND OTHER ASSISTANCE PROVIDED TO L2020 WOULD QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A). L2020 ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, L2020 RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, L2020 APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, L2020 HAS NOT RECOGNIZED ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST AND PENALTIES AS OF DECEMBER 31, 2023 AND 2022. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS REVIEWED BY VARIOUS MEMBERS OF THE BOARD OF DIRECTORS. ANY QUESTIONS OR PROPOSED REVISIONS/ADDITIONS ARE COMMUNICATED BY THE REVIEWERS TO THE OUTSIDE CPA PREPARER OF THE FORM 990. A COPY OF THE FINAL FORM 990 IS FORWARDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 29,395. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,395. LANGUAGE/CULTURAL SERVICES: PROGRAM SERVICE EXPENSES 44,677. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,677. ADMINISTRATION SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,277. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,277. DATABASE SERVICES: PROGRAM SERVICE EXPENSES 2,944. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,944. OPERATION SERVICES: PROGRAM SERVICE EXPENSES 6,173. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,173. COMMUNICATION SERVICES: PROGRAM SERVICE EXPENSES 42,446. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,446. PAYROLL FEES: PROGRAM SERVICE EXPENSES 8,588. MANAGEMENT AND GENERAL EXPENSES 3,846. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,434. COMPLIANCE OFFICER: PROGRAM SERVICE EXPENSES 8,283. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,283. LOGISTICAL & RESOURCE COORDINATOR: PROGRAM SERVICE EXPENSES 36,021. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,021. SPEAKERS: PROGRAM SERVICE EXPENSES 9,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,500. PROJECT DIRECTOR: PROGRAM SERVICE EXPENSES 60,294. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,294. PROGRAM COORDINATOR: PROGRAM SERVICE EXPENSES 50,263. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,263. CERTIFYING OFFICER: PROGRAM SERVICE EXPENSES 48,408. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,408. BENEFICIARY CONSULTATION FACILITATOR: PROGRAM SERVICE EXPENSES 6,475. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,475. PLANNER: PROGRAM SERVICE EXPENSES 22,435. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,435. EVENT COORDINATOR: PROGRAM SERVICE EXPENSES 5,625. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,625. WA'A CAPTAINS: PROGRAM SERVICE EXPENSES 26,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,000. ASSISTANT PROJECT DIRECTOR: PROGRAM SERVICE EXPENSES 6,283. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,283. EXECUTIVE DIRECTOR ASSISTANT: PROGRAM SERVICE EXPENSES 18,429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,429. LITERACY STEAM CURRICULUM & LICENSING SPECIALIST: PROGRAM SERVICE EXPENSES 32,810. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,810. GRANT ADMINISTRATOR: PROGRAM SERVICE EXPENSES 9,179. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,179. MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 7,563. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,563. SECURITY: PROGRAM SERVICE EXPENSES 3,321. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,321. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. LA'I'OPUA HOLDINGS INC PO BOX 1794 KAILUAKONA HI 967451764 814591627 SUPPORTING ORGANIZATION HI 501(C)(3) LINE 12C, III-FI N/A 0 LA'I'OPUALL INC PO BOX 1794 KAILUAKONA HI 967451764 814729430 SUPPORTING ORGANIZATION HI 501(C)(3) LINE 12C, III-FI N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0