2024-11-14T19:43:16-05:00 2023-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-01-01 990310038 NA LEO O HAWAII INC NALE 8089358874 91 MOHOULI STREET HILO HI 96720 ASHLEY KIERKIEWICZ PRES/CEO 8089358875 2024-10-08 true true GRETCHEN KREMEYER P00768528 8082425002 2024-11-11 2023 2024-10-15 13:58:12Z ASHLEY KIERKIEWICZ 91 MOHOULI ST HILO HI 96720 2484791 false X NALEO.TV X 1993 HI PUBLIC ACCESS TO CABLEVISION. 9 9 23 12 15724 5600 10000 1657263 1652419 70913 222657 21729 17225 1755505 1902301 0 0 985022 974224 0 0 820558 841213 1805580 1815437 -50075 86864 10006033 10224269 4136194 4088133 5869839 6136136 X THE ORGANIZATION WAS FORMED FOR THE PURPOSE OF PLANNING, DESIGNING, MANAGING, AND PROMOTING THE CREATION, PRODUCTION, AND CABLE CASTING OF NONCOMMERCIAL PROGRAMS BY AND FOR THE PEOPLE OF THE ISLAND OF HAWAI'I. NA LEO 'O HAWAI'I, INC. (NLOH) PROVIDES TELEVISION ACCESS TO FACILITATE DIVERSE COMMUNITY DIALOG AND EDUCATIONAL AWARENESS FOR THE CITIZENS OF HAWAI'I ISLAND. THE SAME ACCESS IS UTILIZED FOR COUNTY AND STATE GOVERNMENTS TO COMMUNICATE AND PROVIDE RELEVANT INFORMATION TO HAWAI'I ISLAND RESIDENTS. OUR MISSION INCLUDES PROVIDING OUR CITIZENS WITH GREAT CUSTOMER SERVICE, CLEAN FACILITIES, AND MODERN EQUIPMENT TO WORK WITH. THE ORGANIZATION MAINTAINS TWO PRODUCTION FACILITIES IN HILO AND IN KONA, AND ONE CABLE CASTING FACILITY IN HILO. false false 1452349 1652419 THE OPPORTUNITY FOR CITIZENS TO EXPRESS THEIR CONSTITUTIONAL RIGHT OF FREE SPEECH CAN BE ACHIEVED IN MANY WAYS. NLOH WISHES TO PROMOTE THIS VERY FUNDAMENTAL RIGHT BY ALLOWING PEOPLE TO BECOME CERTIFIED AND TRAINED TO USE OUR EQUIPMENT AND FACILITIES. INCREASING THE NUMBER OF "EXTERNAL PRODUCERS" (EP) WHO CREATE NEW PROGRAMS AND UTILIZE OUR RESOURCES IS A VERY HIGH PRIORITY. THIS VISION IS ACHIEVED BY PROVIDING NLOH EMPLOYEES AS RESOURCES AND PROFESSIONAL EXPERTS IN THE LOCAL TELEVISION MARKET WHO CAN DEVELOP AND PROMOTE THE BEST PRACTICES TO ENSURE THAT RELEVANT MEDIA ACCESS IS TAKING PLACE THROUGHOUT THE COUNTY OF HAWAI'I. THE ORGANIZATION MAINTAINS TWO PRODUCTION AND CABLE CASTING FACILITIES, ONE IN HILO AND ONE IN KAILUA-KONA ON THE ISLAND OF HAWAI'I. 1452349 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 14 0 23 true true true false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true false true true false X NA LEO O HAWAII INC 8089358874 95 MOHOULI STREET HILO HI 96720 MELVIN VENTURA CHAIR 1.00 X X 0 0 0 WALLY LAU VICE CHAIR 1.00 X X 0 0 0 NANCY KELLY SECRETARY 1.00 X X 0 0 0 WILLIAM T TAKABA TREASURER 1.00 X X 0 0 0 JENNIFER ZELKO-SCHLUETER DIRECTOR 0.75 X 0 0 0 AARON CHUNG DIRECTOR 0.75 X 0 0 0 BRETT OTANI DIRECTOR 0.75 X 0 0 0 ROSS BIRCH DIRECTOR 0.75 X 0 0 0 M LUAHIWA NAMAHOE DIRECTOR 0.75 X 0 0 0 ASHLEY KIERKIEWICZ PRES/CEO 40.00 X 48462 0 4777 48462 4777 false false false 10000 10000 10000 ACCESS OPERATING FEES 517000 1458525 1458525 ACCESS EQUIPMENT FEES 517000 93644 93644 SERVICE FEE INCOME 517000 63148 63148 PRODUCTION RENTAL 517000 37050 37050 TRAINING INCOME 611710 52 52 1652419 124944 124944 269813 254089 15724 15724 15724 421114 5000 280382 48019 140732 -43019 97713 97713 REFUNDS 900099 1501 1501 1501 1902301 1652419 15724 224158 53239 42591 10648 712836 570269 142567 34405 27524 6881 93824 75059 18765 79920 63936 15984 97935 78348 19587 15413 12330 3083 3922 3138 784 54524 43619 10905 144461 115569 28892 6634 5307 1327 1550 1240 310 84215 67372 16843 278333 222666 55667 45917 36734 9183 EQUIPMENT 26781 21425 5356 MEALS 18592 14874 3718 DONATIONS 15600 12480 3120 PAYROLL PROCESSING 14703 11762 2941 32633 26106 6527 1815437 1452349 363088 0 110702 302046 390873 489328 13699 15612 12080 26251 35361 8226221 3398634 5080583 4827587 3983035 4405044 388810 149291 10006033 10224269 65648 115788 35276 91549 4003930 3840531 31340 40265 4136194 4088133 X 5869839 6136136 5869839 6136136 10006033 10224269 X 86864 230194 -50761 X false true X true false X 2590286 2688536 3469374 1662863 1662419 12073478 2590286 2688536 3469374 1662863 1662419 12073478 12073478 170916 295538 95943 101163 124944 788504 16225 16225 12626 1501 14127 12892334 0.93650 0.93440 X PART II, LINE 10 MISCELLANEOUS REVENUE 14,127 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 974498 974498 5602672 1797179 3805493 1199166 1093332 105834 449885 508123 -58238 4827587 DEPOSIT FROM TENANTS 40265 40265 X 2383842 230194 254089 484283 1899559 2742 2742 1902301 2117545 302108 302108 1815437 1815437 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. 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 ORGANIZATION 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 ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). 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 IN 2023 OR 2022. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 254,089 SCHEDULE D, PAGE 4, PART XI, LINE 4B CHANGE IN FV OF INTEREST SWAP 50,761 LOSS ON IMPAIRMENT OF ASSET -48,019 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 254,089 LOSS ON IMPAIRMENT OF ASSET 48,019 FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION WAS FORMED FOR THE PURPOSE OF PLANNING, DESIGNING, MANAGING, AND PROMOTING THE CREATION, PRODUCTION, AND CABLE CASTING OF NONCOMMERCIAL PROGRAMS BY AND FOR THE PEOPLE OF THE ISLAND OF HAWAI'I. NA LEO 'O HAWAI'I, INC. (NLOH) PROVIDES TELEVISION ACCESS TO FACILITATE DIVERSE COMMUNITY DIALOG AND EDUCATIONAL AWARENESS FOR THE CITIZENS OF HAWAI'I ISLAND. THE SAME ACCESS IS UTILIZED FOR COUNTY AND STATE GOVERNMENTS TO COMMUNICATE AND PROVIDE RELEVANT INFORMATION TO HAWAI'I ISLAND RESIDENTS. OUR MISSION INCLUDES PROVIDING OUR CITIZENS WITH GREAT CUSTOMER SERVICE, CLEAN FACILITIES, AND MODERN EQUIPMENT TO WORK WITH. THE ORGANIZATION MAINTAINS TWO PRODUCTION FACILITIES IN HILO AND IN KONA, AND ONE CABLE CASTING FACILITY IN HILO. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN WILL BE PRESENTED TO THE BOARD OF DIRECTORS. THE BOARD WILL VOTE TO ACCEPT THE RETURN BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C SECTION 7.14 OF THE BYLAWS TITLED "PROHIBITED TRANSACTIONS" PROHIBITS LOANS AND SELF-DEALING TRANSACTIONS, EXCEPT IF THE BOARD OF DIRECTORS DETERMINES WITH FULL KNOWLEDGE OF ALL MATERIAL FACTS THAT A TRANSACTION IS IN THE BEST INTEREST OF THE CORPORATION, AND IS FAIR AND REASONABLE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES COMPENSATION BASED ON COMPARABLE DATA OF OTHER PERSONS IN SIMILAR POSITIONS IN THE STATE OF HAWAI'I. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS DETERMINES COMPENSATION BASED ON COMPARABLE DATA OF OTHER PERSONS IN SIMILAR POSITIONS IN THE STATE OF HAWAI'I. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 254,089 CHANGE IN FV OF INTEREST SWAP -50,761 LOSS ON IMPAIRMENT OF ASSET 48,019 RENTAL EXPENSES -254,089 LOSS ON IMPAIRMENT OF ASSET -48,019 TOTAL -50,761 NL ENERGY PARTNERS LLC 287 KANOELANI ST HILO HI 96720 822404535 POWER SYS HI NA LEO O HAWAII INC