2025-12-19T06:10:38-07:00 2024-12-31 262176601 EASY OFFICE DBA JITASA 1120 S RACKHAM WAY SUITE 300 MERIDIAN ID 83642 990 2024-01-01 262420702 KAPOLEI COMMUNITY DEVELOPMENT CORPORATION KAPO 8084506899 91 1270 KINOIKI ST STE 102 KAPOLEI HI 96707 CHANTAL KELIIHOOMALU EXECUTIVE DIRECTOR 8084506899 2025-12-19 1 1 Jeremy Cork P01544850 2082874777 2025-12-19 2024 2025-03-06 01:10:19Z X CHANTAL KELIIHOOMALU 91 1270 KINOIKI ST STE 102 KAPOLEI HI 96707 1290078 0 X www.kapoleiheritage.org X 2008 HI KAPOLEI COMMUNITY DEVELOPMENT CORPORATION'S MISSION IS TO FOSTER FAMILY AND CULTURAL PRESERVATION FOUND ON THE TENETS OF COMMUNITY, EDUCATION, AND PARTNERSHIPS. 8 8 0 9 0 0 177669 564047 64768 721598 86 421 -64047 1688 178476 1287754 9683 65460 0 0 0 0 0 69110 69110 270717 385747 280400 520317 -101924 767437 1880741 2615308 84561 32621 1796180 2582687 KAPOLEI COMMUNITY DEVELOPMENT CORPORATION'S MISSION IS TO FOSTER FAMILY AND CULTURAL PRESERVATION FOUND ON THE TENETS OF COMMUNITY, EDUCATION, AND PARTNERSHIPS. 0 0 184748 5000 134311 GENERAL PROGRAM: KCDC PROVIDES SPACE FOR FREE CULTURAL PROGRAMS THROUGH PARTNERSHIPS SUCH AS ALU LIKE KUPUNA (SENIORS) PROGRAMS, KEIKI O KA AINA PARENT PARTICIPATION PRESCHOOLS, AND HAS STARTED DEVELOPING PROGRAMS ROOTED IN COMMUNITY SUCH AS UKULELE, HULA, OLELO HAWAII, AS WELL AS KCDC FACILITATES COMMUNITY BASED PARTICIPATORY RESEARCH (CBPR) PROGRAMS CENTERED AROUND NATIVE HAWAIIAN HEALTH ISSUES IN RESPONSE TO HEALTH NEEDS AND DISPARITIES IDENTIFIED FROM THE 2020 HOMESTEAD HEALTH SURVEY. KCDC DEVELOPS AND OPERATES RESPONSIVE CULTURALLY TAILORED PROGRAMS DELIVERED BY COMMUNITY HEALTH WORKERS (CHW'S). KCDC IS STAFFED BY CHW'S WHICH IS AN EMERGING CAREER FIELD INTENDED TO PROVIDE RESOURCES, SERVICES, AND PROGRAMS TO UNDERSERVED COMMUNITIES ON VARIOUS ASPECTS OF WELLBEING AND SOCIAL DETERMINANTS OF HEALTH; CHW'S ARE PEOPLE FROM OR CLOSELY TIED TO COMMUNITY WHO HAVE BUILT GENUINE TRUSTING RELATIONSHIPS WITHIN COMMUNITY AND WHO ARE ATTUNED TO ASPECTS THAT AFFECT INDIVIDUALS, FAMILIES, AND COMMUNITY AT LARGE. HISTORICALLY CHW'S WERE VOLUNTEERS WORKING FOR THE LOVE OF COMMUNITY, TODAY THE GOAL IS TO PROVIDE TRAINING, COMPENSATION, AND SUFFICIENT RESOURCES FOR THIS IMPORTANT WORK. KCDC STRIVES TO CREATE CONNECTED RESILIENT HOMESTEAD COMMUNITIES THROUGH CULTURAL PROGRAMS, PERPETUATING HAWAIIAN MUSIC, AND COMMUNITY ENGAGEMENT TO SUPPORT WELLBEING AND IMPROVE SOCIAL DETERMINANTS OF HEALTH FOR THE RESIDENTS OF THE HOMESTEAD COMMUNITIES. 69105 60460 0 HOMESTEAD SUPPORT: KCDC EXISTS TO SERVE THE HAWAIIAN HOMESTEAD COMMUNITIES IN THE HONOULIULI AHUPUA'A (KAPOLEI/EWA REGION) OF MALUOHAI, KAUPE'A, KANEHILI, AND KA'ULUOKAHA'I; KCDC IS THE RECOGNIZED CDC IN THE REGION AND SERVES AS FISCAL SPONSOR FOR THESE FOUR HOMESTEAD ASSOCIATIONS FOR THE HOMESTEAD COMMUNITY BENEFIT AGREEMENT (HCBA). KCDC HOSTS HALAWAI, A QUARTERLY MEETING FOR THE BOARDS OF KCDC AND THE FOUR HOMESTEAD ASSOCIATIONS TO COLLABORATE ON TOPICS AND EVENTS, PARTICIPATE IN CAPACITY BUILDING ACTIVITIES/TRAININGS, AND BUILD PILINA (CONNECTIONS). A PORTION OF THE HCBA FUNDS SUSTAIN KCDC / KHC PROGRAMS AND SERVICES, HAPAI POHAKU ANNUAL SCHOLARSHIPS (ONE $2K SCHOLARSHIP AWARDED TO ONE APPLICANT FROM EACH OF THE FOUR HOMESTEADS), AND THE BALANCE IS DIVIDED AMONG THE FIVE ENTITIES TO SUPPORT COMMUNITY EVENTS AND PROJECTS. KCDC PROVIDES SHARED RESOURCES TO THE HOMESTEAD ASSOCIATION SUCH AS BULK MAILING AND PRINTING SERVICES AND MEETING SPACES. KCDC PROVIDES EMPLOYMENT OPPORTUNITIES FOR HOMESTEAD RESIDENTS, AT THIS TIME ALL STAFF ARE HOMESTEAD RESIDENTS. KCDC BOARD OF DIRECTORS CONSISTS OF TWO PEOPLE FROM EACH OF THE FOUR HOMESTEADS; ONE OF WHICH IS A BOARD DESIGNATE FROM THE HOMESTEAD ASSOCIATION AND ONE THAT IS A RESIDENT OF THE HOMESTEAD (NOT ON THE BOARD). KCDC IS FOR COMMUNITY BY COMMUNITY. CURRENTLY SERVES AROUND 1,050 HOMES BETWEEN THE FOUR HOMESTEADS, AT FULL BUILD-OUT THERE WILL BE OVER 2,000 HOMES; THIS IS PROJECTED TO BE THE LARGEST CONCENTRATION OF NATIVE HAWAIIANS ON THE PLANET. 62220 0 42785 KAPOLEI HERITAGE CENTER (KHC): IS THE COMMUNITY CENTER OWNED AND OPERATED BY KCDC, OPERATING SEVEN DAYS A WEEK THAT SERVES AS THE PIKO (CENTER) OR HUB FOR THE FOUR HOMESTEAD COMMUNITIES IN THE HONOULIULI AHUPUA'A OF MALUOHAI, KAUPE'A, KANEHILI, AND KA'ULUOKAHA'I. KHC CONSISTS OF TWO MULTI-USE ROOMS AND A COMMERCIAL KITCHEN (PHASE 1) AND AN OUTDOOR SPACE FOR LARGE GATHERINGS/CELEBRATIONS THAT CAN ALL BE RENTED. HOMESTEAD RESIDENTS OF THE FOUR HOMESTEADS ENJOY DISCOUNTED RATES SUBSIDIZED BY THE HCBA FUNDS. KHC PROVIDES SPACE FOR FREE CULTURAL PROGRAMS. KHC SITS ON 3.25 ACRE KIPUKA THAT KCDC IS BEGINNING THE PLANNING AND DESIGN PHASE FOR PHASE 2-3; A HALL OR HALAU FOR LARGE GATHERINGS/CELEBRATIONS AND A FACILITY WITH LARGER PROGRAM SPACE, AN OFFICE SUITE FOR KCDC AND EACH OF THE FOUR HOMESTEAD ASSOCIATIONS AND AN AREA TO HONOR PRINCE JONAH KUHIO THE CREATOR OF THE HAWAIIAN HOMES COMMISSION ACT (HHCA) OF 1920. KCDC STRIVES TO CREATE A SENSE OF PLACE THROUGH CULTURAL PROGRAMS, PERPETUATING HAWAIIAN MUSIC, AND COMMUNITY ENGAGEMENT TO SUPPORT WELLBEING AND IMPROVE SOCIAL DETERMINANTS OF HEALTH FOR THE RESIDENTS OF THE HOMESTEAD COMMUNITIES. SERVES AVERAGE OF 2500 PEOPLE A MONTH. 95211 0 544502 OTHER PROGRAMS 95211 0 544502 411284 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 HI X CHANTAL KELIIHOOMALU 8084506899 91 1270 KINOIKI ST STE 102 KAPOLEI HI 96707 X CHANTAL KELIIHOOMALU EXECUTIVE DIRECTOR 55 0 X 0 0 86077 MICHELLE KAUNAHE PRESIDENT 20 0 X X 0 0 0 DANIEL LUKE VICE PRESIDENT 2 0 X X 0 0 0 HOME SCHAEDEL TREASURER 20 0 X X 0 0 0 KAPELA WONG SECRETARY 3 0 X X 0 0 0 ALEXANDER ALIKA KEA DIRECTOR 3 0 X 0 0 0 JAMES 'KIMO' PALIKIKO DIRECTOR 3 0 X 0 0 0 SONNY DEL TORO DIRECTOR 3 0 X 0 0 0 KAMA KEONE VICE PRESIDENT 3 0 X X 0 0 0 0 0 86077 0 0 0 0 0 0 0 0 0 559547 4500 0 564047 HO'OMAKA 900099 544502 544502 0 0 GENERAL PROGRAM 900099 134311 134311 0 0 RENTAL INCOME 900099 42785 42785 0 0 0 0 0 0 721598 421 0 0 421 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 0 4012 0 2324 1688 0 1688 0 0 0 0 0 0 0 1287754 721598 0 2109 X 65460 65460 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 0 0 0 0 0 0 0 2799 2799 0 0 26426 21141 5285 0 0 0 0 0 69110 69110 0 0 0 0 171423 154845 16578 0 0 0 0 0 54587 46419 8168 0 2526 2526 0 0 0 0 0 0 63593 57647 5946 0 2559 2522 37 0 0 0 0 0 298 298 0 0 0 0 0 0 0 0 0 0 52736 50099 2637 0 1272 0 1272 0 COMMUNITY EVENTS AND INCENTIVES 7528 7528 0 0 520317 411284 39923 69110 25429 32389 401203 954408 0 0 0 95867 0 0 0 0 0 0 0 0 4251 6262 1918789 545788 1412060 1373001 0 0 0 0 0 0 0 0 37798 153381 1880741 2615308 29013 31481 0 0 55548 0 0 0 0 0 0 0 0 0 0 0 0 1140 84561 32621 X 1796180 2582687 0 0 1796180 2582687 1880741 2615308 767437 0 0 0 19070 0 X 1 X 0 0 0 X 154720 144720 147220 177669 564047 1188376 0 0 0 0 0 0 0 0 0 0 0 0 154720 144720 147220 177669 564047 1188376 1188376 113 3241 7611 17635 421 29021 0 0 0 0 0 0 0 0 0 0 0 0 1217397 795815 0.97616 0.9633 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1710472 372795 1337677 0 125522 117021 8501 0 82795 55972 26823 0 0 0 0 1373001 DEFERRED SUBLEASE RENT RECEIVABLE 153381 153381 0 SECURITY DEPOSITS 1140 1140 X Schedule D, Part X, Line 2 KCDC IS EXEMPT FROM FEDERAL AND HAWAII INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, QUALIFYING CONTRIBUTIONS TO KCDC ARE TAX DEDUCTIBLE. MANAGEMENT HAS EVALUATED KCDC'S TAX POSITIONS AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2024, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. KCDC MAY BE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. X X X X 1 VILLA BUSINESS CONSULTING INC PMB 344 PO BOX 30800 HONOLULU HI 96820 GRANT RESEARCH AND WRITING 0 217600 69110 148490 217600 69110 148490 1 KAUPE'A HOMESTEAD ASSOCIATION PO BOX 75658 KAPOLEI HI 96707 25504 0 ASSISTANCE FOR KAUPE'A KALIKIMAKA MAKEKE AND CONCERT. AHAHUI O KA'ULUOKAHA'I 91 5420 KAPOLEI PARKWAY KAPOLEI HI 96707 11000 0 HOMESTEAD DESIGNATED FUNDS. KANEHILI COMMUNITY ASSOCIATION 711 KAPIOLANI BLVD STE 700 HONOLULU HI 96813 452720403 501 c(3) 10269 0 ASSISTANCE FOR VARIOUS EVENTS. MALU'OHAI RESIDENTS ASSOCIATION PO BOX 700911 KAPOLEI HI 96709 6595 0 ASSISTANCE FOR VARIOUS ACTIVITIES. HAWAII COMMUNITY FOUNDATION 827 FORT STREET MALL HONOLULU HI 968134317 990261283 501 (c)(3) 6091 0 SCHOLARSHIP GRANT 2 3 Schedule I, Part I, Line 2 ALL SPENDING IS TRACKED THROUGH GAPP METHODS; RECEIPTS FOR ALL EXPENSES ARE SUBMITTED USING CODE OF ACCOUNTS. BUDGETS, BUDGET NARRATIVES, SPREAD SHEETS AND FINANCIAL STATEMENTS ARE USED TO ALLOCATE AND TRACK SPENDING PER GRANT CONTRACTS. GRANT REPORTS ARE SUBMITTED AS REQUIRED BY EACH GRANTOR/ENTITY PER CONTRACT AND APPROPRIATE COMMUNICATION WITH GRANTOR ENTITIES ON ACCOMPLISHMENTS, ADJUSTMENTS, CHALLENGES, CHANGES, OR REVISIONS ETC AS NEEDED. MONTHLY FINANCIAL STATEMENTS PREPARED BY JITASA ACCOUNTING AND ARE PROVIDED TO THE KCDC BOARD OF DIRECTORS AND TREASURER AND REVIEWED AT REGULARLY HELD MONTHLY BOARD MEETINGS FOR OVERSIGHT. THE GRANT WRITERS WRITE AND MANAGE GRANT APPLICATIONS AND PROCESSES AND PROVIDE SEPARATE CONTRACTED WORK FOR GRANT REPORTING ON GRANTS ACQUIRED BY THEM. THE GRANTS AWARDED THROUGH SUBCONTRACTS ARE MANAGED BY THEIR TEAMS, KCDC PROVIDES ALL REQUIRED DOCUMENTATION TO THEM AND SPENDS ACCORDING TO THE CONTRACTS AND STATE AND FEDERAL GUIDELINES ACCORDINGLY. Form 990, Part VI, Section A, Line 4 SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS AMENDED AND RESTATED ARTICLES OR INCORPORATION. Form 990, Part VI, Section B, Line 11b ORGANIZATION'S PROCESS TO REVIEW FORM 990 BOARD MEMBERS ARE GIVEN A DRAFT OF THE RETURN PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c ENFORCEMENT OF CONFLICTS POLICY OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part IX, Line 11g OTHER FEES INCLUDE PAYMENTS TO CONTRACTORS, IT CONSULTANT, MARKETING CONSULTANT, AND CONTRACTED STAFF.