2024-11-15T23:23:16-06:00 2023-12-31 465002021 ALEX J SMITH CPA 1403 FRANK STREET HONOLULU HI 96816 990 2023-01-01 884071920 KUKIO HOOMANA FUND KUKI 8083254030 PO BOX 5380 KAILUAKONA HI 96745 SPENCER K WONG CHIEF FINANCIAL OFFICER 8083254030 2024-11-15 1 1 ALEX J SMITH P00994702 8089271725 X 2023 2024-10-15 13:58:12Z SPENCER K WONG PO BOX 5380 KAILUAKONA HI 96745 1263460 0 X WWW.KUKIO.COM/KUKIO-HOOMANA-FUND.HTML X 2022 HI WE ENVISION A FUTURE WHERE OUR INVESTMENTS ARE A CATALYST FOR MEANINGFUL CHANGE IN LOCAL ORGANIZATIONS AND OUR STAFF'S FAMILIES, FOSTERING A THRIVING RESILIENT HAWAI'I ISLAND COMMUNITY. 5 5 0 11 0 0 0 1257562 0 0 0 5898 0 0 0 1263460 0 219814 0 0 0 24019 0 0 24737 0 49004 0 292837 0 970623 0 1023325 0 52702 0 970623 X THE KUKI'O HO'OMANA FUND SEEKS TO UPLIFT AND ENRICH OUR HAWAI'I ISLAND COMMUNITY THROUGH INTENTIONAL INVESTMENTS IN CURATED LOCAL ORGANIZATIONS FOCUSING ON YOUTH EMPOWERMENT, AFFORDABLE HOUSING, ENVIRONMENTAL PRESERVATION, CULTURAL ENRICHMENT, FOOD SECURITY AND TAILORED KUKI'O STAFF SUPPORT FOR EDUCATIONAL AND FINANCIAL HARDSHIP ASSISTANCE. 0 0 219814 219814 STAFF - FOR 2023, THERE WERE 29 SCHOLARSHIPS FOR PRIMARY SCHOOL, 11 SCHOLARSHIPS FOR SECONDARY SCHOOL, AND 3 AWARDS ALLOCATED FOR HARDSHIP ASSISTANCE. 4816 COMMUNITY - REPRESENTS LABOR-RELATED COSTS, CALCULATED BASED ON THE TIME ALLOCATION PERCENTAGES PROVIDED FOR EACH PAY PERIOD. THESE EXPENSES ARE DIRECTLY TIED TO STAFF HOURS SPENT ON COMMUNITY-RELATED ACTIVITIES AND PROGRAMS. 224630 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 1 0 0 0 0 0 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 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 HI X THE ORGANIZATION 8083254030 PO BOX 5380 KAILUAKONA HI 96745 X FRED UYTENGSU PRESIDENT 0.00 X X 0 0 0 ROBERT DEAN SECRETARY 0.00 X X 0 0 0 CATHERINE BREEN TREASURER 0.00 X X 0 0 0 DARRELL CAVENS DIRECTOR 0.00 X 0 0 0 BENJY GARFINKLE DIRECTOR 0.00 X 0 0 0 SPENCER K WONG CHIEF FINANCIAL OFFICER 0.00 X 0 0 0 0 0 0 0 0 0 0 0 1257562 1257562 5898 5898 1263460 0 0 5898 219814 219814 20814 4163 1230 15421 11 -11 1213 244 76 893 1992 390 119 1483 44614 39006 5608 82 19 5 58 2626 1765 861 871 871 109 109 SUPPLIES 682 274 408 20 4 16 292837 224630 43470 24737 0 265925 757400 0 0 0 1023325 21164 31538 0 52702 X 264437 706186 0 970623 0 1023325 970623 0 X 0 1 X 1 0 X 1257562 1257562 1257562 1257562 396234 861328 5898 5898 1263460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1263460 0 1263460 0 1263460 292837 0 292837 0 292837 PART X, LINE 2: 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 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 JUDGEMENT, 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 AT YEAR END. 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 AS OF YEAR END. THE ORGANIZATION FILES INFORMATION RETURNS TO THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION'S EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THE YEARS ENDED DECEMBER 31, 2021 THROUGH 2023, FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEAR WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF YEAR END. 1 K THRU 12TH GRADE SCHOLARSHIPS 22 120691 PRE-SCHOOL 7 52118 POST HIGH 11 26886 TECH ASSISTANCE 7 7683 HARDSHIP AWARDS 3 12436 PART I, LINE 2: 1)EDUCATION AWARD FUNDS ARE PAID ONLY TO APPROVED ACADEMIC INSTITUTIONS OR REIMBURSED TO INDIVIDUALS UPON VERIFICATION OF RECEIPT FOR PAYMENT. 2) APPLICANTS RE-APPLY EVERY YEAR, REGARDLESS OF PRIOR USE OF PROGRAM. ELIGIBILITY IS REVIEWED AND DETERMINED FOR EACH APPLICANT EVERY YEAR. 3) HIGHER EDUCATION RECIPIENTS MUST PROVIDE MID-TERM PROOF OF ACADEMIC ELIGIBLITY AND TUITION RECEIPT IN ORDER TO RECEIVE THE SECOND PAYMENT OF SCHOLARSHIPS AWARDS. 4) ALL COURSEWORK AWARD APPLICANTS MUST PROVIDE SUFFICIENT DOCUMENTATION TO ESTABLISH ELIGIBILITY OF REQUESTED PROGRAM. 5)MEDICAL CONDITIONS ARE VERIFIED WITH THE APPLICANT'S PHYSICIAN PRIOR TO AWARDING ASSISTANCE FOR MEDICAL AID PROGRAMS. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED 990 IS GIVEN TO THE CFO, WHO REVIEWS AND FORWARDS THE 990 AND A RECOMMENDATION TO THE FULL BOARD, AND THEN AN OFFICER AUTHORIZES SUBMITTAL OF THE 990. 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.