2025-01-31T15:22:28-06:00 2024-06-30 990292355 KKDLY LLC 745 FORT ST STE 2100 HONOLULU HI 96813 990 2023-07-01 510151095 ALU LIKE INC ALUL 8085356700 550 PAIEA STREET 226 HONOLULU HI 96819 MERVINA CASH-KAEO PRESIDENT/CEO 8085356700 2025-01-29 1 0 ALEXANDER YEE P01258609 8085213962 2025-01-29 2023 2025-03-06 01:10:19Z MERVINA CASH-KAEO 550 PAIEA STREET 226 HONOLULU HI 96819 9339708 0 X WWW.ALULIKE.ORG X 1974 HI SEE SCHEDULE O 5 5 339 24 0 0 9252769 9320339 18803 18668 71 1 0 700 9271643 9339708 470714 23169 0 0 3451856 3641189 0 0 0 4962473 5225141 8885043 8889499 386600 450209 2588287 3536611 1766488 2264603 821799 1272008 X TO KOKUA (HELP) HAWAIIAN NATIVES WHO ARE COMMITTED TO ACHIEVING THEIR POTENTIAL FOR THEMSELVES, THEIR FAMILIES AND COMMUNITIES. 0 0 2011120 NATIVE HAWAIIAN CAREER AND TECHNICAL EDUCATION PROGRAM (NHCTEP): CONTRIBUTED TO NATIVE HAWAIIANS' SELF-SUFFICIENCY BY PROVIDING VOCATIONAL, CAREER AND TECHNICAL EDUCATION AND TRAINING PROGRAMS. ALU LIKE UMBRELLAS A CONSORTIUM OF PARTNERS THAT INCLUDE INSTITUTIONS OF HIGHER EDUCATION, A HIGH SCHOOL AND A MARITIME TRAINING ORGANIZATION. THE GOAL OF THE MEMBER CONSORTIUM IS TO GET NATIVE HAWAIIANS INTERESTED AND EMPLOYED IN STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ART AND MATH) CAREERS. AS SUCH THE PARTNERS PROVIDE COURSES OF STUDIES THAT HELP PARTICIPANTS ENTER AND REMAIN IN STEAM RELATED PROFESSIONS. UNDER THE CONSORTIUM ALU LIKE PROVIDED DIRECT SERVICE TO 477 INDIVIDUALS. 3442324 FEDERAL WORKFORCE INNOVATION & OPPORTUNITY ACT PROGRAMS: PROVIDED EMPLOYMENT AND TRAINING SERVICES STATEWIDE TO APPROXIMATELY 1,269 PARTICIPANTS WITH PROGRAM ACTIVITIES PROVIDING CLASSROOM TRAINING, WORK EXPERIENCE AND ON THE JOB TRAINING. THE FOCUS IS TO PROVIDE THE SKILLS AND TOOLS PARTICIPANTS NEED TO ACQUIRE AND/OR KEEP A LIVABLE WAGE JOB. 1699997 18668 KUMU KAHI (ELDERLY SERVICES): THE MISSION OF KUMU KAHI IS TO ENRICH AND ENHANCE THE LIVES OF NATIVE HAWAIIAN ELDERS BY PRESERVING AND RESTORING THEIR HEALTH, SENSE OF DIGNITY, SELF-RESPECT, AND CULTURAL IDENTITY AND PROMOTING LIFELONG LEARNING. CONGREGATE SITE MEALS, HOME-DELIVERED MEALS, AND TRANSPORTATION ARE THE MOST ACCESSED SERVICES. THE PROGRAM SERVED 623 NATIVE HAWAIIAN ELDERS ACROSS THE STATE OF HAWAII. 862884 23169 INCLUDES YOUTH SERVICES AND SUBSTANCE ABUSE PROGRAMS (WHICH SUPPORT PROJECTS FOR PRESERVATION, TREATMENT, AND REHABILITATION ACTIVITIES DIRECTED TO DRUG AND ALCOHOL ABUSE), TUITION ASSISTANCE, FINANCIAL LITERACY AND EMERGENCY FUND GRANTS, AND OTHER VARIOUS PROGRAM SERVICES. 862884 23169 8016325 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 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 1 66 0 339 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X MERVINA CASH-KAEO 8085356700 550 PAIEA STREET 226 HONOLULU HI 96819 KEKAMAIKAIKAMAIKALANI HELM DIRECTOR 0.40 X 0 0 0 WALTER KAMIKA J SMITH III CHAIRPERSON 0.40 X X 0 0 0 PAIGE KAPIOLANI BARBER SECRETARY/TREASURER 0.40 X X 0 0 0 ROBERT HILL VICE CHAIRPERSON 0.40 X X 0 0 0 C KIMO ALAMEDA PHD DIRECTOR 0.40 X 0 0 0 MERVINA CASH-KAEO PRESIDENT/CEO 40.00 X 112151 0 9473 112151 0 9473 1 0 0 0 UNIVERSITY OF HAWAII 2440 CAMPUS ROAD BOX 368 HONOLULU HI 96822 SUBGRANTEE FOR USDOE GRANTS 784881 MARIMED FOUNDATION 45-021 LIKEKE PL KANEOHE HI 96744 SUBGRANTEE FOR USDOE GRANTS 350886 STATE OF HAWAII 1390 MILLER STREET HONOLULU HI 96813 SUBGRANTEE FOR USDOE GRANTS 294702 KA UHANE HEMOLELE O KA 741 AUWAE ROAD HILO HI 96720 CATERING SERVICES FOR KUPUNA MEALS 148593 4 8671901 648438 9320339 PROGRAM INCOME 900099 18668 18668 18668 1 1 MISCELLANEOUS 900099 700 700 700 9339708 18668 0 701 23169 23169 139372 139372 2642346 2255091 387255 69505 59695 9810 581332 482456 98876 208634 170019 38615 154403 142012 12391 141885 128715 13170 569632 451170 118462 107925 103411 4514 14766 14706 60 13103 13103 85226 74945 10281 SUBAWARDS 1399848 1399848 PARTICIPANT SUPPORT 1321818 1321818 DIRECT SERVICE COSTS 1257538 1257538 MISCELLANEOUS 86998 51463 35535 71999 67166 4833 8889499 8016325 873174 0 1109232 1619927 5011 5012 789244 878596 47323 345398 274906 14177 70492 623300 962584 2588287 3536611 312177 785220 1454311 1479383 1766488 2264603 X 796850 1247412 24949 24596 821799 1272008 2588287 3536611 450209 0 X X 0 1 X 1 1 1 X 9553602 8938875 8233413 9252769 9320340 45298999 9553602 8938875 8233413 9252769 9320340 45298999 45298999 399 140 244 71 1 855 8339 60530 6145 701 75715 45375569 113670 0.99830 0.99820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13000 13000 0 332398 261906 70492 70492 SECURITY DEPOSITS 49979 OPERATING LEASE RIGHT OF USE ASSETS 912605 962584 ACCRUED VACATION 98679 ACCRUED PAYROLL & PAYROLL TAXES 392946 REFUNDABLE ADVANCES 461217 OPERATING LEASE LIABILITIES 526541 1479383 X 9339708 0 9339708 0 9339708 8889499 0 8889499 0 8889499 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM HAWAII STATE INCOME TAXES. AS AN EXEMPT ORGANIZATION, HOWEVER, THE ORGANIZATION IS SUBJECT TO A TAX ON UNRELATED BUSINESS INCOME. THE ORGANIZATION ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. AT THE ADOPTION DATE, THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN AND HAS NOT RECOGNIZED ANY ADDITIONAL LIABILITY. THE ORGANIZATION IS SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED JUNE 30, 2020 AND PRIOR. 1 RENTAL, UTILITY, AUTO REPAIR, AND MEDICAL ASSISTANCE GRANTS TO INDIVIDUALS BELOW 150% OF FEDERAL POVERTY GUIDELINES 16 23169 PART I, LINE 2: THE ORGANIZATION TRANSMITS GRANT MONIES DIRECTLY TO SERVICE PROVIDERS/LESSORS TO ENSURE NO AMOUNTS ARE DIVERTED FOR ALTERNATE USE. SERVICE PROVIDERS AND/OR LESSORS ARE REQUIRED TO REFUND ANY EXCESS OR UNUSED FUNDS BACK TO THE ORGANIZATION. AT THE END OF THE GRANT PERIOD, THE ORGANIZATION SUBMITS ALL FILES/DOCUMENTATION TO THE OFFICE OF HAWAIIAN AFFAIRS (FUNDER). FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO KOKUA HAWAIIAN NATIVES WHO ARE COMMITTED TO ACHIEVING THEIR POTENTIAL FOR THEMSELVES, THEIR FAMILIES AND COMMUNITIES. IN THE CURRENT YEAR, ALU LIKE PROVIDED DIRECT ASSISTANCE TO 11,636 INDIVIDUALS THROUGH SIX AREAS OF FOCUS. THE BREAKDOWN BY FOCUS AREA IS AS FOLLOWS: HO`ALA HOU (HIGH RISK BEHAVIOR REDUCTION) 6,963 HO`OMANEA (EMPLOYMENT & TRAINING) 1,269 KA IPU KA`EO (CAREER AND TECHNICAL EDUCATION) 477 HANALIMA/SUMMER/NBC (TUITION ASSISTANCE) 550 KULIA LIKE (FINANCIAL LITERACY & EMERGENCY FUND) 1,754 KUMU KAHI (ELDER PROGRAM) 623 FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER RECEIVES THE DRAFT FORM 990 BY E-MAIL FROM THE TAX PRINCIPAL OF THE CONTRACTED AUDIT/TAX FIRM, AND REVIEWS THE DRAFT FOR COMPLETENESS AND ACCURACY. IF THERE ARE ANY DISCREPANCIES OR QUESTIONS, THE CONTROLLER DISCUSSES THE ISSUES WITH THE TAX PRINCIPAL, COMES TO RESOLUTION, AND HAS THE TAX PRINCIPAL MAKE ANY CORRECTIONS NEEDED. THE TAX PRINCIPAL REVISES THE DRAFT AND E-MAILS THE REVISED DRAFT TO THE CONTROLLER, WHO FORWARDS THE REVISED DRAFT TO THE PRESIDENT TO FORWARD TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. IF THERE ARE ANY DISCREPANCIES OR ISSUES, THE BOARD RELATES THE ISSUES TO THE PRESIDENT, WHO RESOLVES THOSE ISSUES, AND COMMUNICATES THOSE ISSUES TO THE CONTROLLER TO REFER TO THE TAX PRINCIPAL AS APPROPRIATE. THE TAX PRINCIPAL MAKES ANY NEEDED CHANGES, AND THE TAX RETURN IS FINALIZED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD OF DIRECTOR MEMBERS SIGN A STATEMENT REGARDING CONFLICTS OF INTEREST ON AN ANNUAL BASIS. THE PRESIDENT/CEO IS MADE AWARE OF ALL CONFLICTS OF INTEREST AND IS RESPONSIBLE FOR RESOLVING CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL OFFICER WORKED WITH HAWAII EMPLOYERS COUNCIL TO GET COMPARABLE SALARIES FOR COMPARABLE WORK. ALSO USED HAWAII'S DEPARTMENT OF LABOR'S WAGE AND SALARY INFORMATION TO FORMULATE SALARY SCALES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS PROCESS OF REVIEWING THE FORM 990 FROM THE PRIOR YEAR.