2025-11-17T17:34:50-06:00 2024-12-31 830622727 THE CPA COLLECTIVE LLC 711 KAPIOLANI BOULEVARD SUITE 1430 HONOLULU HI 96813 990 2024-01-01 990522409 KIPAHULU OHANA INC KIPA 8082488974 PO BOX 454 HANA HI 96713 CHEYENNE KAMALEI PICO EXECUTIVE DIRECTOR 8082488974 2025-11-17 1 0 RONELLE K MATSUNAMI CPA P01309535 8088331183 2025-11-17 2024 2025-03-06 01:10:19Z CHEYENNE KAMALEI PICO PO BOX 454 HANA HI 96713 1400720 0 X KIPAHULUOHANA.ORG X 1995 HI THE MISSION IS TO EDUCATE RESIDENTS AND VISITORS OF THE "WAYS OF OLD" THROUGH CULTURAL DEMONSTRATIONS AND HANDS ON ACTIVITIES. USING THE WISDOM AND SPIRITUAL GUIDANCE OF OUR KUPUNA (ELDERS, LEARNED TEACHERS), WE SEEK TO RE-ESTABLISH A HAWAIIAN LIFESTYLE IN KIPAHULU. 7 6 9 75 0 0 186503 1378442 29903 11301 0 -35362 90 4184 216496 1358565 0 0 0 0 40543 104344 0 0 0 189055 179262 229598 283606 -13102 1074959 2664047 3744816 786 6596 2663261 3738220 THE MISSION IS TO EDUCATE RESIDENTS AND VISITORS OF THE "WAYS OF OLD" THROUGH CULTURAL DEMONSTRATIONS AND HANDS ON ACTIVITIES. USING THE WISDOM AND SPIRITUAL GUIDANCE OF OUR KUPUNA (ELDERS, LEARNED TEACHERS), WE SEEK TO RE-ESTABLISH A HAWAIIAN LIFESTYLE IN KIPAHULU. 0 0 217160 11301 KAPAHU FARM INCLUDING TOURS, EDUCATION PROGRAMS TO VISIT TRADITIONAL TARO AND OTHER HAWAIIAN CROP PRODUCTION; PROVIDED POI AND OTHER TRADITIONAL HAWAIIAN FOODS FOR CONSUMPTION.KIPAHULU CERTIFIED KITCHEN - OPERATION OF CERTIFIED COMMERCIAL KITCHEN & AGRICULTURAL FACILITY - SHARED-USE FACILITY FOR PROCESSING OF FARM, RANCH, AND OCEAN PRODUCTS. 100 PARTICIPANTS. 217160 1 1 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 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X CHEYENNE KAMALEI PICO 8082488673 PO BOX 454 HANA HI 96713 MICHAEL MINN PRESIDENT 1.00 X X 0 0 0 STEPHAN REEVE VICE PRESIDENT 1.00 X X 0 0 0 GLENNA ANN LIND SECRETARY/TREASURER 10.00 X X 6154 0 0 LAURA CAMPBELL DIRECTOR 1.00 X 0 0 0 RICH VON WELLSHEIM DIRECTOR 1.00 X 0 0 0 MISTY POOLE DIRECTOR 1.00 X 0 0 0 ANGELA TAVARES DIRECTOR 1.00 X 0 0 0 CHEYENNE KAMALEI PICO EXECUTIVE DIRECTOR 40.00 X 30234 0 0 36388 0 0 0 0 0 0 0 115202 1263240 1069000 1378442 KITCHEN INCOME & RENTA 900099 11301 11301 11301 35362 -35362 -35362 -35362 10977 6793 4184 4184 1358565 11301 0 -31178 X 36388 6154 30234 58801 54298 4503 2015 1280 735 7140 4535 2605 7784 7784 35552 35552 1606 1020 586 8916 5663 3253 8860 8860 3601 3601 581 581 8 8 13135 8342 4793 13944 9732 4212 SUPPLIES 36763 36763 KITCHEN EXPENSES 10198 10198 FUEL 9981 9981 REPAIRS AND MAINTENANCE 6927 6927 21406 13673 7733 283606 217160 66446 0 82295 123281 10437 12973 3914653 306091 2571315 3608562 2664047 3744816 6596 786 786 6596 X 2663261 3738220 2663261 3738220 2664047 3744816 1074959 0 X 0 0 0 X 133329 111654 2688742 186503 309442 3429670 133329 111654 2688742 186503 309442 3429670 3429670 3429670 60506 1.00000 1.00000 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: DONATED LAND DATE: 06/17/24 AMOUNT: 1069000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3382425 3382425 187575 10301 177274 27363 6260 21103 226501 198741 27760 90789 90789 0 3608562 X 1 1069000 FMV 1 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE DRAFT OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING. BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO REVIEW THE RETURN, ASK QUESTIONS, AND PROVIDE FEEDBACK, AND THE FINAL FILING IS APPROVED BY THE TREASURER (OR DESIGNATED OFFICER) ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ENFORCES ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL WRITTEN DISCLOSURE PROCESS, REQUIRING DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO IDENTIFY POTENTIAL CONFLICTS. IN ADDITION, INDIVIDUALS ARE OBLIGATED TO DISCLOSE ANY CONFLICTS THAT ARISE THROUGHOUT THE YEAR. THE ORGANIZATION HAS ESTABLISHED A CONFLICT OF INTEREST PANEL, A STANDING COMMITTEE COMPOSED OF THREE INDEPENDENT MEMBERS OF THE GOVERNING BODY, WHICH REVIEWS ALL REPORTED OR SUSPECTED CONFLICTS. THE PANEL IS AUTHORIZED TO GATHER RELEVANT INFORMATION, DETERMINE WHETHER A CONFLICT EXISTS, AND OVERSEE THE MANAGEMENT AND MITIGATION OF SUCH CONFLICT MATTERS. WHERE THE MATTER IS ROUTINE OR WITHIN THE PANEL'S AUTHORITY, THE PANEL DOCUMENTS THE DISCLOSURE AND RESOLUTION IN WRITING AND REPORTS THE OUTCOME TO THE BOARD. WHERE THE MATTER IS SUBSTANTIVE, COMPLEX, OR OUTSIDE THE PANEL'S AUTHORITY, THE PANEL REFERS THE MATTER, WITH ITS FINDINGS AND RECOMMENDATIONS, TO THE FULL BOARD OF DIRECTORS FOR DELIBERATION AND RESOLUTION. ALL DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE PANEL'S MINUTES OR THE BOARD'S MINUTES, AS APPLICABLE. MEMBERS WITH A CONFLICT OF INTEREST RECUSE THEMSELVES FROM RELATED DISCUSSIONS AND VOTES. THIS PROCESS ENSURES CONTINUOUS MONITORING, INDEPENDENT REVIEW, AND CONSISTENT ENFORCEMENT OF THE POLICY IN COMPLIANCE WITH STATE FEDERAL LAW. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS SHALL BE DETERMINED BY THE BOARD OF DIRECTORS (OR BY A DULY AUTHORIZED, CONFLICT-FREE COMMITTEE) RELYING UPON APPROPRIATE COMPARABILITY DATA, INCLUDING COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS, AND MAY ALSO CONSIDER EXPERT COMPENSATION STUDIES OR OTHER PUBLISHED INFORMATION, DETERMINED IN ADVANCE OF ANY PAYMENT, WHICH DELIBERATIONS AND DECISION ARE DOCUMENTED IN MINUTES. IT MUST BE REVIEWED AT REASONABLE INTERVALS TO ENSURE REASONABLENESS AND COMPLIANCE WITH STATE AND FEDERAL LAWS. 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. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 35,552. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,552.