2024-08-23T15:40:25-04:00 2023-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-01-01 990323345 HO'OULU LAHUI HOOU 8089655098 345 MAKALIKA ST HILO HI 96720 LUIKA KIPU IMAOKA PRESIDENT 8089655098 2024-08-15 true true GRETCHEN KREMEYER P00768528 8082425002 2024-08-21 2023 2024-08-08 14:25:15Z LUIKA KIPU IMAOKA 13-3548 KUMUKAHI ST PAHOA HI 96778 932364 false X HOOULULAHUI.COM X 1995 HI TO ESTABLISH AND PERPETUATE HAWAIIAN CULTURE IN PARTNERSHIP WITH THE COMMUNITY TO ACHIEVE LOKAHI (HARMONY, UNITY, TOTAL WELLNESS) AND ALOHA. 6 6 7 6 0 1261530 931290 0 0 16064 1074 1277594 932364 621563 436556 0 256613 287541 0 0 427508 320713 1305684 1044810 -28090 -112446 2268140 1516179 9644 9578 2258496 1506601 TO ESTABLISH AND PERPETUATE HAWAIIAN CULTURE IN PARTNERSHIP WITH THE COMMUNITY TO ACHIEVE LOKAHI (HARMONY, UNITY, TOTAL WELLNESS) AND ALOHA. false false 174893 1074 PARTNER WITH SCHOOLS AND ORGANIZATIONS TO DEVELOP DIFFERENT TYPES OF CURRICULUMS AND PROGRAMS TO YOUTH AND FAMILIES IN THE COMMUNITY. FUND AND REPAIR THE FACILITIES WHERE CULTURAL EDUCATION PROGRAMS ARE HELD, INCLUDING TRADITIONAL FOOD PREPARATION, NATIVE PLANTING, AND INFORMATIONAL WORKSHOPS. 844640 436556 KAMEHAMEHA SCHOOLS HO'OLAKO LIKE PROGRAM FUNDS WERE PROVIDED THROUGH KAMEHAMEHA SCHOOLS TO SUPPORT THE EDUCATIONAL PROGRAMS OF KUA O KA LA PUBLIC CHARTER SCHOOL. 1019533 true true false false false false false false false false true false false false false true true true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 10 0 7 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true false true true false HI X HOOULU LAHUI 8089655098 345 MAKALIKA ST HILO HI 96720 LUIKA KIPU IMAOKA PRESIDENT 16.00 X X 0 0 0 CAROL SHEPARD TREASURER 4.00 X X 0 0 0 MOKIHANA UENO SECRETARY 4.00 X X 0 0 0 MIKE DUPONT MEMBER 2.00 X 0 0 0 KEONE KALAWE MEMBER 4.00 X 0 0 0 JAMES MILLER MEMBER 4.00 X 4750 0 0 THORTON KEKIPI PROJECT DIRE 40.00 X 63600 0 14960 JEANETTE PELTON FISCAL OFFIC 20.00 X 18800 0 0 87150 14960 false false false KU-A-KANAKA LLC PO BOX 431 HILO HI 96721 EDUCATIONAL 325480 1 445176 486114 800 931290 OTHER INCOME 900099 664 664 REFUNDS AND REIMBURSEMENTS 900099 410 410 1074 932364 1074 X 436556 436556 102110 82412 19698 159410 159410 9646 9068 578 16375 16375 222568 222568 14000 14000 3327 3127 200 1086 1021 65 7063 6639 424 SUPPLIES 59265 55709 3556 FUEL COSTS AND UTILITIES 3600 3384 216 PROGRAM EXPENSES 2578 2578 BANK CHARGES 2339 2199 140 4887 4487 400 1044810 1019533 25277 0 1548883 1442745 65119 1932 5016 5016 70831 4345 649122 66486 2268140 1516179 9644 9578 9644 9578 X 2157720 1459896 100776 46705 2258496 1506601 2268140 1516179 -112446 -639449 X false true X true false X 578920 862635 372670 1261530 931290 4007045 1414 5676 16064 1074 24228 580334 868311 372670 1277594 932364 4031273 50000 50000 50000 50000 3981273 580334 868311 372670 1277594 932364 4031273 0.98760 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62900 62900 7931 4345 3586 66486 X 947864 15500 15500 932364 932364 1060310 15500 15500 1044810 1044810 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 WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 AND 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 2020. true KUA O KA LA PUBLIC CHARTER SCHOOL 345 MAKALIKA ST HILO HI 96720 990347360 436556 BOOK SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS ARE REVIEWED FOR ALIGNMENT WITH THE MISSION AND VISION. THE SCHOOL REPORTS EXPENDITURES FOR THE PROGRAM TO THE NONPROFIT. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS WHO THEN APPROVES IT. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY IS SELF-MONITORED BY THE BOARD OF DIRECTORS. A DIRECTOR WILL ABSTAIN FROM VOTING IF CONFLICT ARISES. FORM 990, PAGE 6, PART VI, LINE 15A BASED ON EXPERIENCE, WORK PERFORMANCE AND COMPARABLE DATA. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR EMPLOYEES, INCLUDING PROJECT DIRECTOR, IS BASED ON WORK PERFORMANCE AND COMPARABLE DATA. FORM 990, PAGE 6, PART VI, LINE 19 ALL POLICIES AND FINANCIAL INFORMATION INCLUDING FORM 990 ARE FURNISHED UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES 5,619 0 0 CONTRACT SERVICES 216,949 0 0 TOTAL 222,568 0 0