2025-08-29T19:11:55-05:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-01-01 473731349 LAWAKUA CHARITABLE FUND LAWA 8082869228 737 BISHOP ST 1875 HONOLULU HI 96813 MATTHEW LEVI PRESIDENT AND CHAIRMAN OF THE BOARD 8082869228 2025-08-29 1 0 RODNEY M HARANO P00389596 8085311040 2025-08-29 2024 2025-03-06 01:10:19Z MATTHEW LEVI 737 BISHOP ST 1875 HONOLULU HI 96813 1991938 0 X WWW.LAWAKUA.ORG X 2015 HI OVER ITS HISTORY, LAWAKUA HAS GUIDED HUNDREDS OF DISADVANTAGED YOUTH TO A MORE HOPEFUL FUTURE. THE PROGRAM USES MARTIAL ARTS TO TEACH CONFIDENCE, COORDINATION, STRUCTURE, AND DISCIPLINE TO YOUTH, WITH A FOCUS ON AT-RISK AND LOW-INCOME CHILDREN. LAWAKUA ALSO PROVIDES EDUCATIONAL ASSISTANCE, SUCH AS COVERING TUITION PAYMENTS TO PRIVATE SCHOOLS FOR THE AT-RISK YOUTH PARTICIPANTS. 14 14 6 20 0 0 505950 181700 0 0 42985 367152 0 639 548935 549491 145993 128052 0 0 92945 96331 0 0 0 70200 88922 309138 313305 239797 236186 2276937 2345424 4464 7523 2272473 2337901 X THE ORGANIZATION USES MARTIAL ARTS TO TEACH CONFIDENCE, COORDINATION, STRUCTURE, AND DISCIPLINE TO YOUTH, WITH A FOCUS ON AT-RISK AND LOW-INCOME CHILDREN AND TO GUIDE DISADVANTAGED YOUTHS TO A MORE HOPEFUL FUTURE. THE ORGANIZATION ALSO PROVIDES EDUCATIONAL ASSISTANCE, SUCH AS TUITION PAYMENTS AND OTHER SCHOOL COSTS. 0 0 232035 128052 639 LAWAKUA CHARITABLE FUND RECRUITS AT-RISK AND LOW-INCOME CHILDREN TO JOIN ITS MARTIAL ARTS CLUB. THEY LEARN DISCIPLINE, HARD WORK, SELF-DEFENSE, TEAM COLLABORATION, AND RESPECT FOR OTHERS. THE ORGANIZATION ALSO USES MARTIAL ARTS TO INSTILL CONFIDENCE, COORDINATION, AND STRUCTURE TO GUIDE YOUTH AND PROVIDE THEM WITH EDUCATIONAL ASSISTANCE, SUCH AS TUITION PAYMENTS, SCHOOL SUPPLIES, SCHOOL BOOKS, UNIFORMS AND MEALS. THE ORGANIZATION ALSO PROVIDES ALL OF THE NECESSARY MARTIAL ARTS EQUIPMENT AND GEAR FOR THE CHILDREN WHO ARE PARTICIPATING IN THE PROGRAM.IN-PERSON KAJUKENBO CLASSES STARTED UP AGAIN IN 2022 AND NOW ARE HELD THREE TIMES A WEEK ON TUESDAYS, FRIDAYS AND SATURDAYS. COVID VACCINATIONS ARE REQUIRED FOR ALL PARTICIPANTS. CLASSES WERE HELD AT KUHIO PARK TERRACE ONLY, AND NO LONGER OFFERED AT PALAMA SETTLEMENT AND HALAWA HOUSING. MID 2022, A THIRD CLASS WAS ADDED ON TUESDAYS. VIRTUAL TUTORING SERVICES CONTINUED AS STUDENTS PREFERRED VIRTUAL OVER IN-PERSON SESSIONS. 232035 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 6 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 HI X MATTHEW LEVI 8082869228 737 BISHOP STREET SUITE 1875 HONOLULU HI 96813 X MATTHEW LEVI PRESIDENT AND CHAIRMAN OF THE BOARD 10.00 X X 0 0 0 NICK DREHER VICE CHAIRMAN 0.50 X X 0 0 0 ALEXANDER FERGUS TREASURER 0.50 X X 0 0 0 LAUREN NAHME SECRETARY 0.50 X X 0 0 0 AISHA ISHIDA DIRECTOR 0.50 X 0 0 0 CORBETT KALAMA DIRECTOR 0.50 X 0 0 0 GARY OKAMOTO DIRECTOR 0.50 X 0 0 0 LARRY RODRIGUEZ DIRECTOR 0.50 X 0 0 0 MAHINA HUGO DIRECTOR 0.50 X 0 0 0 MARC TILKER DIRECTOR 0.50 X 0 0 0 MARK BROWING DIRECTOR 0.50 X 0 0 0 MIKE JONES DIRECTOR 0.50 X 0 0 0 SARA AYABE DIRECTOR 0.50 X 0 0 0 SHARON SHIROMA BROWN DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 181700 181700 62941 62941 1746658 1442447 304211 304211 304211 MISCELLANEOUS REVENUE 900099 639 639 639 549491 639 0 367152 128052 128052 78960 64311 14649 10741 8748 1993 6630 5400 1230 31356 31356 7791 7791 5813 5813 7452 7452 8030 8030 4699 3499 1200 1756 1756 KAJUKENBO PROGRAM 20366 20366 OTHER PROGRAMS 1659 1659 313305 232035 81270 0 395890 252498 7000 2500 2798 5578 2398 2398 0 0 1871249 2084848 2276937 2345424 4464 7523 4464 7523 X 1966760 2132567 305713 205334 2272473 2337901 2276937 2345424 236186 -170758 0 X 0 1 X 1 0 X 387042 486626 471938 505950 181700 2033256 387042 486626 471938 505950 181700 2033256 1087286 945970 33688 30180 23871 42985 62941 193665 639 639 2227560 0.42470 0.42040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2398 2398 0 0 X 471321 -170758 100379 -70379 541700 7791 7791 549491 305514 0 305514 7791 7791 313305 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT EVALUATED LAWAKUA'S TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT LAWAKUA HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. LAWAKUA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN NET ASSETS WITH DONOR RESTRICTIONS 100,379. 1 TUITION 12 97696 TUTORING 15 15730 PROGRAM AWARDS 12 8350 SCHOOL UNIFORMS 5 1925 COLLEGE COUNSELING 12 1063 MEAL PLAN 4 1829 APPLICATION / COURSE FEES 2 176 BOOKS & SUPPLIES 3 1283 PART I, LINE 2: LAWAKUA MEMBERS ARE NOTIFIED ANNUALLY OF THE SCHOLARSHIP PROGRAM AND THE CRITERIA FOR QUALIFICATIONS. THE GRANT EDUCATION COMMITTEE, COMPRISED OF LAWAKUA BOARD MEMBERS, REVIEWS THE APPLICATIONS, INTERVIEWS STUDENTS AND PARENTS, DETERMINES IF THE STUDENTS MEET THE SCHOLARSHIP ACCEPTANCE CRITERIA BY REVIEWING PARENTS' TAX RETURNS AND FAMILY BUDGETS. THE COMMITTEE DETERMINES WHICH SCHOOL IS THE "RIGHT FIT" FOR THE QUALIFYING STUDENT. TUITION PAYMENTS ARE GENERALLY PAID DIRECTLY TO THE SCHOOL UPON APPROVAL OF THE COMMITTEE. THE BOARD CHAIR AND OPERATIONS MANAGER REVIEW APPLICATIONS FOR ASSISTANCE WITH SCHOOL MEAL PLANS, BOOKS, SCHOOL SUPPLIES OTHER AND AWARDS BASED ON STUDENT NEED AND AVAILABLE FUNDS. PAYMENTS ARE GENERALLY MADE DIRECTLY TO A SCHOOL OR VENDOR. REIMBURSEMENTS TO PARENTS ARE APPROVED UPON RECEIPT OF AN INVOICE AND PROOF OF PAYMENT. TUTORING SERVICES ARE AVAILABLE TO ALL LAWAKUA STUDENTS. PROFESSIONAL TUTORS ARE PAID DIRECTLY BY LAWAKUA. ALL LAWAKUA STUDENTS ARE ELIGIBLE TO RECEIVE MONETARY COMPENSATION FOR ACADEMIC ACHIEVEMENT IF THEY MEET THE QUALIFICATIONS AS PRE-DETERMINED BY THE BOARD CHAIR AND OPERATIONS MANAGER. ALL LAWAKUA STUDENTS RECEIVE BENEFIT FROM MONIES RECEIVED FOR MARTIAL ARTS TRAINING & SUPPLIES. PROTECTIVE GEAR SUCH AS GLOVES, HEADGEAR, FOOTGEAR ETC ARE PROVIDED DURING CLASSES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE MADE AVAILABLE TO THE ENTIRE BOARD IN DRAFT FORM FOR REVIEW AND COMMENTS PRIOR TO FILING. THE CHAIR AND TREASURER WILL AGAIN REVIEW THE 990 IN FINAL FORM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST BY AN OFFICER OR DIRECTOR, AN INTERESTED PARTY MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST OR CONFLICT AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. EXPLANATIONS REGARDING PROPOSED TRANSACTIONS ARE DOCUMENTED IN BOARD RECORDS. THE NON-CONFLICTED DIRECTORS WILL SUMMARIZE RESULTS OF THE INVESTIGATION AND DISCLOSURES, AND THIS INFORMATION WILL BE MAINTAINED IN CORPORATE RECORDS. 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.