2024-03-06T09:28:05-05:00 2023-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-07-01 510447372 ARTS & SCIENCES CENTER INC ARTS 8089653730 PO BOX 2091 PAHOA HI 96778 GAIL CLARKE PRESIDENT 8089653730 2024-02-29 true GAIL CLARKE 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-03-06 2022 2023-04-26 12:10:37Z GAIL CLARKE C/O ASC PO BOX 2091 PAHOA HI 96778 460032 false X ASCPUNA.ORG X 2003 HI PROVIDE SUPPORT SERVICES AND INFRASTRUCTURE FOR COMMUNITY BASED LEARNING. THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO THE HAWAII ACADEMY OF ARTS AND SCIENCE PUBLIC CHARTER SCHOOL. 8 4 0 8 0 430146 435011 495 4966 11 11 72925 10305 503577 450293 0 0 39620 25482 0 0 257728 262407 297348 287889 206229 162404 2056061 2041319 894062 716916 1161999 1324403 PROVIDE SUPPORT SERVICES AND INFRASTRUCTURE FOR COMMUNITY BASED LEARNING. 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THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO THE HAWAII ACADEMY OF ARTS AND SCIENCE PUBLIC CHARTER SCHOOL. 261933 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 false true false true false true 7 0 0 false false false false false false false false false false false false X 8 4 false false false false false false false true true false false true true true true false false false false false HI X ARTS SCIENCES CENTER INC 8089653730 PO BOX 2091 PAHOA HI 96778 GAIL CLARKE C/O ASC PRESIDENT 20.00 30.00 X X 0 29423 13425 SUZETTE RIDOLFI VICE-PRESIDE 4.00 X X 0 0 0 GAIL LOEFFLER TREASURER 4.00 X X 0 0 0 P MCLEAN EAMES SECRETARY 4.00 20.00 X X 4388 7527 927 SHELBY SMITH DIRECTOR 4.00 40.00 X 0 55640 14412 DR WILLIAM STEINER PHD DIRECTOR 4.00 X 0 0 0 SANDRA SILVA CPA DIRECTOR 4.00 X 0 0 0 GREG HENKEL DIRECTOR 4.00 20.00 X 0 11450 0 4388 104040 28764 false false false 394780 40231 435011 PROGRAM FEES 611710 4966 4966 4966 11 11 500 500 500 500 5396 9739 -4343 -4343 INSURANCE REIMBURSEMENTS 900099 14148 14148 14148 450293 5466 9816 4388 4388 21094 21094 17739 17739 1872 1872 323 323 43588 43588 231 231 40072 40072 88859 88859 6891 6891 PROGRAM EXPENSE 50547 50547 STUDENT EXPENSES 6476 6476 AMORTIZED LOAN EXPENSE 3936 3936 DUES & SUBSCRIPTIONS 852 852 1021 870 151 287889 261933 25956 0 32117 68340 72326 39030 14377 2674 4798 3061490 1176441 1930631 1885049 3936 44102 2056061 2041319 3494 2819 190780 6000 699788 663995 44102 894062 716916 X 1146550 1306137 15449 18266 1161999 1324403 2056061 2041319 X 162404 X false true X true false X 249580 297857 488006 430146 435011 1900600 249580 297857 488006 430146 435011 1900600 71588 1829012 114 59 253 11 11 448 13148 13148 1000 5396 6396 1920592 105227 0.95230 0.97220 X PART II, LINE 10 OTHER INCOME 1,000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 627419 627419 2394013 1153591 1240422 40058 22850 17208 1885049 OPERATING LEASE LIABILITY 44102 44102 X 460032 9739 9739 450293 450293 297628 9739 9739 287889 287889 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 (UBIT). 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 WAS NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR JUNE 30, 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 9,739 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 9,739 FORM 990, PAGE 6, PART VI, LINE 11B 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE BYLAWS. THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY INFORMAL DISCUSSION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS FOR THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 9,739 FUNDRAISING EXPENSES -9,739 HAWAII ACADEMY OF ARTS & SCIENCE PO BOX 1494 PAHOA HI 96778 990347416 SCHOOL HI GOV NA false false false true false false false false false false false false false false false false false false false false HAWAII ACADEMY OF ARTS & SCIENCES C 334780 ACTUAL