2025-10-28T13:19:36-04:00 2024-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-01-01 990275732 HALAU KE'ALAOKAMAILE HALA 8082816438 PO BOX 881040 PUKALANI HI 96788 SHARRON LEE JOSEPH PRESIDENT 8082816438 2025-10-23 true true GRETCHEN KREMEYER P00768528 8082425002 2025-10-25 2024 2025-03-06 01:10:19Z SHARRON LEE JOSEPH PO BOX 881040 PUKALANI HI 96788 1551460 false X KEALAOKAMAILE.COM X 1990 HI TO PERPETUATE THE HAWAIIAN TRADITION, CULTURE, AND HERITAGE THROUGH ITS ARTS, BELIEFS, DANCE, LANGUAGE, AND AGRICULTURE. 11 11 0 11 0 1579379 1491688 35771 39630 86 30 20112 1615236 1551460 0 0 0 0 0 73318 73638 73318 73638 1541918 1477822 2965871 5280701 1222 765262 2964649 4515439 X TO PERPETUATE THE HAWAIIAN TRADITION, CULTURE, AND HERITAGE THROUGH ITS ARTS, BELIEFS, DANCE, LANGUAGE, AND AGRICULTURE. false false 34097 DEVELOPMENT CONTINUED ON THE HALAU FACILITIES, SUPPORTING THE MISSION OF HAWAIIAN CULTURAL EDUCATION WITH DEDICATED SPACES FOR HULA, LANGUAGE, AND AGRICULTURAL PRACTICES. THIS INCLUDES OVER 1.4 IN 2024 EXPENDITURES, CAPITALIZED ON THE BALANCE SHEET AS A GENERATED ASSET FOR THE ORGANIZATION. 24069 99585 OPEN AND EXPAND HALAUS (HULA CLASSES) ON THE ISLAND OF MAUI TO PERPETUATE THE HAWAIIAN TRADITION, CULTURE, AND HERITAGE FOR MEN, WOMEN, AND KEIKI (CHILDREN) OF ALL AGES. 5090 PARTNER WITH COMMUNITY MEMBERS AND CULTURAL PRACTITIONERS TO RESTORE NATIVE HAWAIIAN FORESTS AND RETURN THE ENVIRONMENT TO A MORE NATURAL AND BALANCED STATE BY PRIORITIZING THE PROTECTION, RESEARCH, AND PROPAGATION OF NATIVE PLANT SPECIES. THIS INITIATIVE WILL SUPPORT BOTH ECOLOGICAL RESTORATION AND THE PERPETUATION OF TRADITIONAL CULTURAL PRACTICES TIED TO THE LAND. WORLD INDIGENOUS CONFERENCE ON EDUCATION STRENGTHENS INDIVIDUAL LEADERSHIP BY ENGAGING PARTICIPANTS WITH INDIGENOUS PRACTITIONERS AND SCHOLARS AT WIPCE 2025, FOSTERING GROWTH, RESILIENCE, AND CULTURAL INTEGRITY THROUGH HULA, CHANT, AND CEREMONY, WHILE GATHERING TESTIMONIALS AND OBSERVATIONS TO MEASURE PROGRESS. IT ALSO SUPPORTS ORGANIZATIONAL CAPACITY BY GUIDING PARTICIPANTS TO CREATE AND TRACK LEADERSHIP ACTION PLANS THAT ENHANCE CULTURALLY GROUNDED EDUCATION, PERFORMANCE, AND DEVELOPMENT. ULTIMATELY, THE PROGRAM EMPHASIZES COMMUNITY IMPACT BY EMPOWERING 'OIWI LEADERSHIP TO SHAPE TRANSFORMATIVE EDUCATIONAL AND CULTURAL INITIATIVES THAT SUSTAIN HALAU AND KAIAULU, WITH PARTICIPANTS COLLABORATING ON PROJECTS THAT CREATE DIRECT, LASTING BENEFITS FOR THEIR COMMUNITIES. HALAU KANA THIS PROGRAM FOCUSES ON THE PRACTICE AND PERPETUATION OF HAWAIIAN KOKO (CORDAGE), EMPHASIZING TRADITIONAL KNOT WORK, ASSOCIATED MO'O/E/O, AND RELATED CEREMONIAL PRACTICES. PARTICIPANTS WILL LEARN TO PREPARE NATURAL FIBERS, CREATE KOKO PIECES, AND APPLY CULTURAL PROTOCOLS, ENSURING THE TRANSMISSION OF TECHNICAL SKILL ALONGSIDE THE CULTURAL KNOWLEDGE AND VALUES THAT SUSTAIN THIS PRACTICE FOR FUTURE GENERATIONS. MAUI MELE PROJECT IS DEDICATED TO RESEARCHING, COLLECTING, AND PRESERVING MELE (SONGS, CHANTS, AND POETRY) THAT HONOR AND REFLECT THE STORIES, LANDSCAPES, AND PEOPLE OF MAUI NUI (MAUI, MOLOKA'I, LANA'I, AND KAHO'OLAWE). BY BRINGING TOGETHER ARCHIVAL MATERIALS, ORAL HISTORIES, AND CONTEMPORARY COMPOSITIONS, THIS INITIATIVE SEEKS TO SAFEGUARD THE ISLAND'S RICH CULTURAL LEGACY WHILE MAKING IT WIDELY ACCESSIBLE TO THE PUBLIC. THE PROJECT'S PRIMARY GOAL IS TO DEVELOP AN OPEN, USER-FRIENDLY DIGITAL DATABASE WHERE PRACTITIONERS, EDUCATORS, STUDENTS, AND COMMUNITY MEMBERS CAN EASILY EXPLORE AND ENGAGE WITH MELE. IN DOING SO, THE PROJECT NOT ONLY ENSURES THE PERPETUATION OF TRADITIONAL KNOWLEDGE, BUT ALSO SUPPORTS CULTURAL REVITALIZATION, EDUCATION, AND THE CONTINUED FLOURISHING OF MELE AS A LIVING PRACTICE. 63256 true true false false false false false false false false true false false true false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 14 0 0 false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true false true false false HI X HALAU KE'ALAOKAMAILE 8082816438 PO BOX 881040 PUKALANI HI 96788 X SHARRON LEE JOSEPH PRESIDENT 1.00 X X 0 0 0 KEALI'I REICHEL VICE PRESIDE 0.25 X X 0 0 0 ORALANI KOA SECRETARY 0.25 X X 0 0 0 BEVERLY KUROKAWA TREASURER 0.50 X X 0 0 0 JON TODA DIRECTOR 0.25 X 0 0 0 ELAINE NELSON DIRECTOR 0.25 X 0 0 0 JOSHUA CHAVEZ DIRECTOR 0.25 X 0 0 0 LILYANA KOA DIRECTOR 0.25 X 0 0 0 KAIMANA BRUMMEL DIRECTOR 0.25 X 0 0 0 ROCHELLE KANANI KNIGHT DIRECTOR 0.25 X 0 0 0 LISA ANN KALAWAIA DIRECTOR 0.25 X 0 0 0 false false false 1407521 84167 1491688 HULA CLASS FEES 711120 39630 39630 39630 30 30 SECTION 481(A) ADJUSTMENT 900099 20112 20112 20112 1551460 59742 30 220 220 8618 8618 1892 942 950 376 376 7182 7182 757 757 10448 10448 18555 18555 3665 3665 PROGRAM ACTIVITIES 18432 18432 DUES & SUBSCRIPTIONS 2899 2899 BANK AND MERCHANT FEES 594 594 73638 63256 10382 0 44466 885224 7434 46953 142425 97068 55931 45357 2652 2862822 4295733 2965871 5280701 90262 675000 1222 1222 765262 X 2964649 4492939 22500 2964649 4515439 2965871 5280701 X 1477822 7390 5242 60336 X false true X true true true X 468416 802828 198206 1552095 1491688 4513233 468416 802828 198206 1552095 1491688 4513233 9726 4503507 25 19 397 30 471 4513704 222684 0.99770 0.93590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 142425 97068 45357 45357 CONSTRUCTION IN PROGRESS 4295733 4295733 X 1556738 25390 25390 1531348 20112 20112 1551460 91638 18000 18000 73638 73638 SCHEDULE D, PAGE 3, PART X THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2024. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 4B SECTION 481(A) ADJUSTMENT 20,112 FORM 990, PAGE 2, PART III, LINE 4D WORLD INDIGENOUS CONFERENCE ON EDUCATION STRENGTHENS INDIVIDUAL LEADERSHIP BY ENGAGING PARTICIPANTS WITH INDIGENOUS PRACTITIONERS AND SCHOLARS AT WIPCE 2025, FOSTERING GROWTH, RESILIENCE, AND CULTURAL INTEGRITY THROUGH HULA, CHANT, AND CEREMONY, WHILE GATHERING TESTIMONIALS AND OBSERVATIONS TO MEASURE PROGRESS. IT ALSO SUPPORTS ORGANIZATIONAL CAPACITY BY GUIDING PARTICIPANTS TO CREATE AND TRACK LEADERSHIP ACTION PLANS THAT ENHANCE CULTURALLY GROUNDED EDUCATION, PERFORMANCE, AND DEVELOPMENT. ULTIMATELY, THE PROGRAM EMPHASIZES COMMUNITY IMPACT BY EMPOWERING 'OIWI LEADERSHIP TO SHAPE TRANSFORMATIVE EDUCATIONAL AND CULTURAL INITIATIVES THAT SUSTAIN HALAU AND KAIAULU, WITH PARTICIPANTS COLLABORATING ON PROJECTS THAT CREATE DIRECT, LASTING BENEFITS FOR THEIR COMMUNITIES. HALAU KANA THIS PROGRAM FOCUSES ON THE PRACTICE AND PERPETUATION OF HAWAIIAN KOKO (CORDAGE), EMPHASIZING TRADITIONAL KNOT WORK, ASSOCIATED MO'O/E/O, AND RELATED CEREMONIAL PRACTICES. PARTICIPANTS WILL LEARN TO PREPARE NATURAL FIBERS, CREATE KOKO PIECES, AND APPLY CULTURAL PROTOCOLS, ENSURING THE TRANSMISSION OF TECHNICAL SKILL ALONGSIDE THE CULTURAL KNOWLEDGE AND VALUES THAT SUSTAIN THIS PRACTICE FOR FUTURE GENERATIONS. MAUI MELE PROJECT IS DEDICATED TO RESEARCHING, COLLECTING, AND PRESERVING MELE (SONGS, CHANTS, AND POETRY) THAT HONOR AND REFLECT THE STORIES, LANDSCAPES, AND PEOPLE OF MAUI NUI (MAUI, MOLOKA'I, LANA'I, AND KAHO'OLAWE). BY BRINGING TOGETHER ARCHIVAL MATERIALS, ORAL HISTORIES, AND CONTEMPORARY COMPOSITIONS, THIS INITIATIVE SEEKS TO SAFEGUARD THE ISLAND'S RICH CULTURAL LEGACY WHILE MAKING IT WIDELY ACCESSIBLE TO THE PUBLIC. THE PROJECT'S PRIMARY GOAL IS TO DEVELOP AN OPEN, USER-FRIENDLY DIGITAL DATABASE WHERE PRACTITIONERS, EDUCATORS, STUDENTS, AND COMMUNITY MEMBERS CAN EASILY EXPLORE AND ENGAGE WITH MELE. IN DOING SO, THE PROJECT NOT ONLY ENSURES THE PERPETUATION OF TRADITIONAL KNOWLEDGE, BUT ALSO SUPPORTS CULTURAL REVITALIZATION, EDUCATION, AND THE CONTINUED FLOURISHING OF MELE AS A LIVING PRACTICE. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS WILL REVIEW THE 990 PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AND RECUSE THEMSELVES FROM VOTING IF A CONFLICT ARISES. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR TOP MANAGEMENT USING THE ORGANIZATION'S BUDGET AND COMPARABLE STUDIES OF SIMILAR LOCAL ENTITIES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 SECTION 481(A) ADJUSTMENT 60,336