2025-11-13T00:01:01-06:00 2024-12-31 454462880 VERITY CPAS 1050 BISHOP STREET 106 HONOLULU HI 96813 990 2024-01-01 843718571 KAHULI LEO LEA KAHU 8083911064 PO BOX 6024 KANEOHE HI 96744 KIM-HEE WONG TREASURER 8089275815 2025-11-13 1 1 VAN THY NGO P00503856 8085465026 2025-11-12 2024 2025-03-06 01:10:19Z KIM-HEE WONG 47-430 HUI NENE ST KANEOHE HI 96744 1329071 0 X WWW.KAHULILEOLEA.ORG X 2020 HI KAHULI LEO LE'A SUPPORTS THE EDUCATION, PRESERVATION, COMPOSITION AND THE PRESENTATION OF MELE HAWAI'I (HAWAIIAN SONGS) AND OTHER CULTURAL PRACTICES. 4 4 7 50 0 0 1139167 1159740 201555 169331 0 0 0 0 1340722 1329071 0 1436 0 0 403094 424282 0 0 352 576984 1027346 980078 1453064 360644 -123993 424634 330912 24687 54958 399947 275954 X KAHULI LEO LE'A IS A 501(C)(3) HAWAI'I NON-PROFIT ORGANIZATION AIMED AT CATALYZING ALOHA 'AINA THROUGH THE EDUCATION, COMPOSITION, AND PRESENTATION OF MELE AND OTHER CULTURAL PRACTICES. 0 0 1342082 1436 169331 KAHULI LEO LE'A PRODUCES THE MAY DAY CONCERT. THE IN-PERSON CONCERT FEATURES PERFORMANCES OF MELE, HULA, AND MO'OLELO THAT DO NOT ONLY SERVE TO ENTERTAIN, BUT TO EDUCATE ABOUT THE COMMUNITY, NATURAL RESOURCES, AND HAWAIIAN CULTURE. $70,000 HAWAIIAN AIRLINES AND VARIOUS SPONSORSHIPS.KLL FOCUSES ON THE SOCIO-ECONOMIC WELL-BEING OF MELE PRACTITIONERS BY INCREASING THEIR EARNING POTENTIAL THROUGH 1) ACCESSING ROYALTY STREAMS THROUGH THEIR EXISTING CATALOG OF RECORDINGS 2) EXPANDING THEIR CATALOG OF RECORDINGS WITH NEW MELE ACROSS TRADITIONAL AND NEW GENRES, AND 3) INCREASING THE VISIBILITY OF MELE PERFORMERS WITHIN THE MUSIC INDUSTRY AND MARKETS. $430,000 ADMINISTRATION FOR NATIVE AMERICANS. (ANA L&P, ANA SEDS), $100,000 IMLS.KLL PRODUCES RECORDINGS OF MELE TO PRESERVE AND MAINTAIN THE HAWAIIAN LANGUAGE AND MELE AS A CULTURAL PRACTICE AND TO COMMEMORATE SIGNIFICANT HAWAIIAN CULTURAL EVENTS, KS 180 CONTRACT $180,000, NHEP (NO REVENUE RECEIVED IN 2024). 1342082 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 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 73 0 1 7 1 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 1 0 HI X ZACHARY LUM 8083911064 47-430 HUI NENE ST KANEOHE HI 96744 HOLEKA INABA VICE PRESIDENT 0.00 X X 0 0 0 KEELY RIVERA SECRETARY 0.00 X X 0 0 0 KELI'I RUTH PRESIDENT 0.00 X X 0 0 0 KIM-HEE WONG TREASURER 0.00 X X 0 0 0 ZACHARY LUM EXECUTIVE DIRECTOR 40.00 X 127800 0 2556 127800 0 2556 1 0 0 0 LADY BANDIT STUDIO 1448 MOKOLEA DRIVE KAILUA HI 96734 UX/UI TECH DESIGNER 147832 KAI MEDIA LLC PO BOX 235794 HONOLULU HI 96823 VIDEO PRODUCTION 107450 2 948238 211502 1159740 PROGRAM INCOME 900099 88831 88831 CONTRACT FEES 900099 80000 80000 PAYPAL SALES 900099 500 500 169331 1329071 169331 0 0 X 1436 1436 130356 126440 3916 222436 187003 35228 205 71490 62856 8587 47 44713 44713 784663 783903 757 3 18382 18382 25660 23546 2114 17 17 13714 13005 709 8856 3280 5576 PROJECT ADMINISTRATION 96566 96566 HONORARIUMS 11500 11500 OTHER EXPENSE 8061 8061 RECORDING EXPENSES 5011 5011 10203 9137 969 97 1453064 1342082 110630 352 424634 188712 0 142200 424634 330912 24687 54958 24687 54958 X 399947 275954 399947 275954 424634 330912 -123993 0 X 0 0 0 X 135529 425892 734427 1139167 1159740 3594755 135529 425892 734427 1139167 1159740 3594755 3594755 3594755 321899 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 ACCOUNTS RECEIVABLE 142000 GIFT CARD 200 142200 X X 0 0 0 0 0 0 0 0 0 NICHOLAS LUM BROTHER TO EXECUTIVE DIRECTOR 7800 NICHOLAS LUM, THE BROTHER OF EXECUTIVE DIRECTOR, ZACHARY LUM, WAS COMPENSATED AS A TALENT CONTRACTOR FOR MAY DAY 2024. $2,000 4/30/24 - MAY DAY 2024$5,000 5/17/24 - MAY DAY 2024$500 6/19/24 - MAY DAY 2024$300 6/21/24 - MAY DAY 2024 0 FORM 990, PART VI, SECTION A, LINE 8B BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND MUST VERBALLY AFFIRM THAT THEY DO NOT HAVE ANY CONFLICTS OF INTEREST, AT LEAST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD WILL REVIEW A DRAFT OF FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C POTENTIAL CONFLICT OF INTEREST ARE DISCLOSED AS THEY COME UP TO THE BOARD OF DIRECTORS. THEY ARE DOCUMENTED AND DISCUSSED. THE BOARD DELIBERATES AND MAKES A DECISION IN ORDER TO MINIMIZE RISKS AND TO PROTECT THE ORGANIZATION. ANNUALLY, THE BOARD AND OFFICERS SIGN A COI DISCLOSURE FORM. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY. THE ORGANIZATION PURCHASES HAWAII ASSOCIATION FOR NON-PROFITS (HANO) SALARY AND BENEFITS SURVEY AND USE SALARY SCALE FOR SIMILAR ORGANIZATIONS (SIZE, INCOME, AREA OF WORK, ETC.), COMPARING TO THE SALARIES AT MEDIAN AND 75%, 90%, AND 100% ON THE SALARY SCALE FOR EDS OF THOSE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS COMPLETED APPLICATION FOR EXEMPT STATUS & COMPLETED INCOME TAX RETURNS AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST ONLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST ONLY. FORM 990, PART IX, LINE 11G AUDIO ENGINEERING: PROGRAM SERVICE EXPENSES 66,331. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,331. EVENT EQUIPMENT AND FURNITURE RENTAL: PROGRAM SERVICE EXPENSES 37,499. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,499. SOCIAL MEDIA MANAGEMENT: PROGRAM SERVICE EXPENSES 37,061. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,061. TALENT: PROGRAM SERVICE EXPENSES 235,464. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 235,464. OTHER: PROGRAM SERVICE EXPENSES 18,311. MANAGEMENT AND GENERAL EXPENSES 757. FUNDRAISING EXPENSES 3. TOTAL EXPENSES 19,071. GRAPHIC DESIGN: PROGRAM SERVICE EXPENSES 2,013. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,013. STAGING: PROGRAM SERVICE EXPENSES 58,442. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,442. STYLIST: PROGRAM SERVICE EXPENSES 838. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 838. TRANSLATION SERVICES: PROGRAM SERVICE EXPENSES 250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250. UX/UI TECH DESIGNER: PROGRAM SERVICE EXPENSES 147,832. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 147,832. VIDEOGRAPHY EXPENSES: PROGRAM SERVICE EXPENSES 96,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,000. DECOR: PROGRAM SERVICE EXPENSES 11,152. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,152. EVENT MANAGEMENT: PROGRAM SERVICE EXPENSES 10,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,500. CURRICULUM DEVELOPERS: PROGRAM SERVICE EXPENSES 9,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,000. EVENT COORDINATION: PROGRAM SERVICE EXPENSES 30,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,000. PHOTOGRAPHY: PROGRAM SERVICE EXPENSES 4,410. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,410. LIGHTING: PROGRAM SERVICE EXPENSES 3,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,800. PROJECT MANAGEMENT: PROGRAM SERVICE EXPENSES 15,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,000.