2024-11-15T18:08:55-05:00 2023-12-31 990272757 AKAMINE OYADOMARI & KOSAKI CPAS INC 1601 KAPIOLANI BLVD STE 1140 HONOLULU HI 96814 990 2023-01-01 990275429 'OLELO COMMUNITY TELEVISION OLEL 8088340007 1122 MAPUNAPUNA STREET HONOLULU HI 96819 ROGER MCKEAGUE PRESIDENT/CEO 8088340007 2024-11-13 true true KRYSTAL CHING P01258469 8089410500 2024-11-13 2023 2024-10-15 13:58:12Z 'OLELO COMMUNITY MEDIA ROGER MCKEAGUE 1122 MAPUNAPUNA STREET HONOLULU HI 96819 8221949 false X WWW.OLELO.ORG X 1989 HI TO MANAGE THE PUBLIC EDUCATIONAL AND GOVERNMENTAL ACCESS CHANNELS AND PRODUCTION FACILITIES. 14 14 82 29 0 5967632 6893498 79103 33469 89129 215178 820110 1075444 6955974 8217589 0 0 4754943 5612821 0 0 3889786 4291065 8644729 9903886 -1688755 -1686297 27709209 25955646 15697799 15162117 12011410 10793529 X TO STRENGTHEN OUR ISLAND VOICES AND ADVANCE COMMUNITY ENGAGEMENT THROUGH INNOVATIVE MEDIA BY PROVIDING CONVENIENT ACCESS TO TRAINING PROGRAMS, EQUIPMENT AND PRODUCTION FACILITIES MANAGED BY 'OLELO, ENABLING THE PUBLIC, EDUCATIONAL AND GOVERNMENTAL COMMUNITIES THE ABILITY TO CABLECAST PROGRAMMING ON THE 'OLELO CHANNELS. false false 6696711 33469 TO PROVIDE MEMBERS OF THE PUBLIC, EDUCATIONAL, AND GOVERNMENTAL COMMUNITIES, ACCESS TO VIDEO PRODUCTION TRAINING, SERVICES AND RESOURCES. CONTRACTS AWARDED TO THE UNIVERSITY OF HAWAII FOR THE PROVISION OF EDUCATIONAL AND INFORMATIONAL VIDEO PRODUCTION WORK. CONTRACTS AWARDED TO THE STATE DEPARTMENT OF EDUCATION FOR THE PROVISION OF EDUCATIONAL AND INFORMATIONAL VIDEO PRODUCTION WORK. CONTRACTS AWARDED TO THE HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS FOR THE PROVISION OF EDUCATIONAL AND INFORMATIONAL VIDEO PRODUCTION WORK. 6696711 true true false false false false false false false false true false false true true false true false false false 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 true 21 0 true 82 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false false true true true true true true true false X MELANIE SALVADOR 8088340007 1122 MAPUNAPUNA STREET HONOLULU HI 96819 NELSON LAU FORMER BOARD 0.05 X X 0 0 0 ALEXANDRA HARJO-LIVINGSTON BOARD CHAIR/ 0.37 X X 0 0 0 DONNA MUN SECRETARY 0.27 X X 0 0 0 MELANIE KH HORIKAMI TREASURER 0.25 X X 0 0 0 OLIN LAGON DIRECTOR 0.05 X 0 0 0 YVETTE MASKREY DIRECTOR 0.13 X 0 0 0 WILLIAM MEYER DIRECTOR 0.14 X 0 0 0 DEBORAH MORITA DIRECTOR 0.24 X 0 0 0 BILL OGAWA DIRECTOR 0.22 X 0 0 0 ROBERT PIPER DIRECTOR 0.24 X 0 0 0 GERRY SILVA DIRECTOR 0.44 X 0 0 0 SEAN SPENCER DIRECTOR 0.05 X 0 0 0 EDWARD SUN DIRECTOR 0.38 X 0 0 0 GRANT TANIMOTO DIRECTOR 0.66 X 0 0 0 ROGER MCKEAGUE PRESIDENT/CE 40.00 X 225481 0 2161 225481 2161 1 false true false AIR ENGINEERING 1032 PUUWAI ST HONOLULU HI 96819 REPAIRS & MAINT 160855 CORE GROUP ONE INC 928 NUUANU AVENUE 100 HONOLULU HI 96817 ADVERTISING 125625 MAKANA CONSULTING 808 66-117 KEAHIPAKA LANE HALEIWA HI 96712 ADVERTISING 100462 3 X 6781672 111826 6893498 OTHER SERVICE INCOME 900099 18491 18491 CONTRACT SERVICES 900099 14978 14978 33469 219538 219538 1075444 1075444 1075444 1075444 4360 -4360 -4360 -4360 8217589 33469 1290622 227642 227642 4219219 3465913 753306 170011 134257 35754 612208 477391 134817 383741 299236 84505 61897 61897 146097 146097 16671 16671 327984 222355 105629 129492 126673 2819 52598 25445 27153 228282 153025 75257 590709 298041 292668 79493 69186 10307 1089091 816818 272273 108025 69967 38058 LEASE EXPENSE 938054 328319 609735 EMPLOYEE RELATIONS 255460 10594 244866 CLIENT RELATIONS 140134 127844 12290 PRODUCTIONS 45249 44461 788 81829 27186 54643 9903886 6696711 3207175 0 4062773 2179023 132263 98422 181510 282448 122953 147888 19969357 14479609 5479680 5489748 2991935 3552359 14738095 14205758 27709209 25955646 724878 567869 14972921 14594248 15697799 15162117 X 11815911 10720843 195499 72686 12011410 10793529 27709209 25955646 -1686297 468416 X false true X true false X 7950401 6346115 6009252 5967632 6893498 33166898 7950401 6346115 6009252 5967632 6893498 33166898 33166898 967905 872203 831631 909253 1294982 4875974 5153 5153 38048025 413017 0.87170 0.88430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4243355 3069779 1173576 4021693 1934170 2087523 8838303 7250250 1588053 2866006 2225410 640596 5489748 RIGHT OF USE ASSET 14205758 14205758 LEASE LIABILITY 14515848 TENANT SECURITY DEPOSITS 78400 14594248 8961321 468416 287627 756043 8205278 16671 -4360 12311 8217589 10174842 287627 287627 9887215 16671 16671 9903886 SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON DISPOSAL OF FIXED ASSETS -4,360 X false false false false false false false false false ROGER MCKEAGUE PRESIDENT/CEO 225481 2161 227642 FORM 990 - ORGANIZATION'S MISSION TO STRENGTHEN OUR ISLAND VOICES AND ADVANCE COMMUNITY ENGAGEMENT THROUGH INNOVATIVE MEDIA BY PROVIDING CONVENIENT ACCESS TO TRAINING PROGRAMS, EQUIPMENT AND PRODUCTION FACILITIES MANAGED BY 'OLELO, ENABLING THE PUBLIC, EDUCATIONAL AND GOVERNMENTAL COMMUNITIES THE ABILITY TO CABLECAST PROGRAMMING ON THE 'OLELO CHANNELS. FORM 990, PAGE 2, PART III, LINE 4D CONTRACTS AWARDED TO THE HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS FOR THE PROVISION OF EDUCATIONAL AND INFORMATIONAL VIDEO PRODUCTION WORK. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS FIRST REVIEWED BY EXECUTIVE MANAGEMENT AND THE BOARD FINANCE COMMITTEE CHAIR. THE FORM IS THEN REVIEWED BY THE BOARD FINANCE COMMITTEE. THE COMMITTEE INFORMS THE BOARD OF DIRECTORS REGARDING THE REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C 1. DIRECTORS AND EMPLOYEES MUST COMPLETE AND SUBMIT A DISCLOSURE FORM: (A) UPON BECOMING AFFILIATED WITH 'OLELO AND ANNUALLY THEREAFTER; AND (B) WHENEVER A POTENTIAL CONFLICT OF INTEREST ARISES. DISCLOSURE FORMS MUST BE SUBMITTED TO THE CHIEF EXECUTIVE OR OPERATING OFFICER. 2. UPON RECEIPT OF A DISCLOSURE FORM, THE CHIEF EXECUTIVE OR OPERATING OFFICER (IF NOT HIMSELF/HERSELF AN INTERESTED PERSON) WILL REVIEW THE FORM. IF THE DISINTERESTED CHIEF EXECUTIVE OR OPERATING OFFICER BELIEVES A POTENTIAL CONFLICT OF INTEREST MAY EXIST, THE INTERESTED PERSON WILL BE GIVEN AN OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS REGARDING THE FINANCIAL INTEREST TO THE DISINTERESTED CHIEF EXECUTIVE OR OPERATING OFFICER. 3. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, THE DISINTERESTED CHIEF EXECUTIVE OR OPERATING OFFICER MUST DETERMINE WHETHER THE POTENTIAL CONFLICT INVOLVES A MATTER WITHIN THE RESPONSIBILITY OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND HIS/HER SUBORDINATES ('OLELO MATTER) OR THE BOARD OF DIRECTORS (BOARD MATTER). 4. FOR COMPANY MATTERS, THE DISINTERESTED CHIEF EXECUTIVE OR OPERATING OFFICER MUST DETERMINE, AFTER EXERCISING DUE DILIGENCE AND IN CONSULTATION WITH THE DISINTERESTED PRESIDENT/CHIEF EXECUTIVE OFFICER, IF APPLICABLE: (A) WHETHER A CONFLICT OF INTEREST EXISTS; AND, IF SO (B) WHETHER 'OLELO CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 5. IF THE CHIEF OPERATING OFFICER IS AN INTERESTED PARTY, THE DISINTERESTED PRESIDENT/CHIEF EXECUTIVE OFFICER SHALL UNDERTAKE THE ANALYSIS AND DETERMINATIONS DESCRIBED IN PARAGRAPHS 2, 3 AND 4 ABOVE. 6. FOR BOARD MATTERS, THE FINANCE COMMITTEE, THROUGH ITS DISINTERESTED MEMBERS, MUST DETERMINE, AFTER EXERCISING DUE DILIGENCE: (A) WHETHER A CONFLICT OF INTEREST EXISTS; AND, IF SO (B) WHETHER 'OLELO CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 7. THE DISINTERESTED FINANCE COMMITTEE SHALL PRESENT ITS DETERMINATION TO THE DISINTERESTED BOARD OF DIRECTORS FOR APPROVAL. 8. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT DOES NOT PRESENT A CONFLICT OF INTEREST IS NOT REASONABLY POSSIBLE UNDER THE CIRCUMSTANCES, THE DISINTERESTED DECISION MAKERS SHALL DETERMINE: (A) WHETHER THE TRANSACTION OR ARRANGEMENT IS IN 'OLELO'S BEST INTEREST, FOR ITS OWN BENEFIT; AND (B) WHETHER THE TERMS AND CONDITIONS OF THE TRANSACTION OR ARRANGEMENT ARE FAIR AND REASONABLE. 9. IF THE TRANSACTION OR ARRANGEMENT IS NOT IN CONFORMITY WITH THE ABOVE STANDARDS, THEN 'OLELO SHALL REFRAIN FROM ENTERING INTO THE TRANSACTION OR ARRANGEMENT. 10. 'OLELO'S CHIEF EXECUTIVE OR OPERATING OFFICER SHALL MAINTAIN RECORDS OF ALL DISCLOSURES, DETERMINATIONS, AND RESOLUTIONS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS ALL COMPARABILITY DATA WITH SIMILAR ORGANIZATIONS IN THE LOCAL COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS REVIEWS ALL COMPARABILITY DATA WITH SIMILAR ORGANIZATIONS IN THE LOCAL COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART VIII AS PART OF AN AGREEMENT WITH THE STATE, 'OLELO RECEIVES FUNDS DIRECTLY FROM THE LOCAL CABLE FRANCHISES THAT ARE RESTRICTED FOR PUBLIC, EDUCATIONAL, AND GOVERNMENTAL (PEG) ACCESS OPERATIONS OR FACILITIES AND EQUIPMENT. PEG REVENUE IS RECOGNIZED BASED ON CONTRACTUAL TERMS.