2026-03-13T09:38:58-04:00 2025-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-07-01 510447372 ARTS & SCIENCES CENTER INC ARTS 8089653730 PO BOX 2091 PAHOA HI 96778 KENDRA TIDWELL EXECUTIVE DIRECTOR 8089653730 2026-02-06 true true GRETCHEN KREMEYER P00768528 8082425002 2026-02-17 2024 2025-03-06 01:10:19Z GAIL CLARKE PO BOX 2091 PAHOA HI 96778 863588 false X ASCPUNA.ORG X 2003 HI PROVIDE SUPPORT SERVICES AND INFRASTRUCTURE FOR COMMUNITY BASED LEARNING. THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO THE HAWAII ACADEMY OF ARTS AND SCIENCE PUBLIC CHARTER SCHOOL. 6 3 7 47 0 538382 685896 5200 132241 13 30 6443 20339 550038 838506 53646 11065 0 38375 148868 0 283 309599 397739 401620 557672 148418 280834 2242322 2900323 769501 1146668 1472821 1753655 PROVIDE SUPPORT SERVICES AND INFRASTRUCTURE FOR COMMUNITY BASED LEARNING. THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO THE HAWAII ACADEMY OF ARTS AND SCIENCE PUBLIC CHARTER SCHOOL. false false 480956 11065 133236 THE ORGANIZATION EXISTS TO PROVIDE SUPPORT SERVICES AND INFRASTRUCTURE FOR COMMUNITY BASED LEARNING. THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO THE HAWAII ACADEMY OF ARTS AND SCIENCE PUBLIC CHARTER SCHOOL. 480956 true true false false false false false false false false true false false false true true true false false false false false false false true false false true false false false false false false false false false false true false false false false true false true false true 13 0 7 true false false false false false false false false false false false false X 6 3 false false false false false false false true true false false true true true true false false true true false HI X ARTS SCIENCES CENTER INC 8089653730 PO BOX 2091 PAHOA HI 96778 GAIL CLARKE PRESIDENT 20.00 30.00 X X 0 36579 4604 SUZETTE RIDOLFI VICE-PRESIDE 4.00 X X 0 0 0 SANDRA SILVA CPA TREASURER 4.00 X X 0 0 0 P MCLEAN EAMES SECRETARY 4.00 20.00 X X 9700 48265 4855 SHELBY SMITH DIRECTOR 4.00 20.00 X 0 60122 16742 GREG HENKEL DIRECTOR 4.00 X 0 0 0 KENDRA TIDWELL EXECUTIVE DI 40.00 X 7813 0 0 17513 144966 26201 false false false 447233 238663 103640 685896 PROGRAM FEES 611710 132241 132241 132241 30 30 995 995 995 995 22452 25082 -2630 -2630 INSURANCE REIMBURSEMENTS 900099 21730 21730 OTHER INCOME 900099 244 244 21974 838506 133236 19374 11065 11065 45678 45678 103190 103190 1785 1785 23812 23812 6805 6805 283 283 1735 1735 89481 89481 6967 6967 42871 42871 85376 85376 49367 49367 PROGRAM EXPENSE 69705 69705 COMMUNICATIONS 4500 4500 BANK FEES 3818 3818 DUES & SUBSCRIPTIONS 3588 3588 7646 6177 1469 557672 480956 76433 283 93010 367325 239043 239073 5200 113058 10707 10187 3499043 1344261 1863934 2154782 30428 15898 2242322 2900323 10246 20842 99574 517816 629253 592112 30428 15898 769501 1146668 X 1451769 1733898 21052 19757 1472821 1753655 2242322 2900323 X 280834 X false true X true false X 488006 430146 435011 538382 685896 2577441 488006 430146 435011 538382 685896 2577441 6050 2571391 253 11 11 13 30 318 13148 20942 20974 55064 1000 5396 35809 22452 64657 2697480 223428 0.95330 0.93760 X PART II, LINE 10 OTHER INCOME 42,205 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 627419 627419 2713793 1316059 1397734 157831 28202 129629 2154782 OPERATING LEASE LIABILITY 15898 15898 X 863588 25082 25082 838506 838506 582754 25082 25082 557672 557672 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. 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. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). 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 JUNE 30, 2025 AND 2024. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE HAWAII STATE ATTORNEY GENERAL. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEAR BEFORE 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 25,082 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 25,082 PERFORMING ARTS 14331 14331 18408 LILIPOPS 8121 8121 6674 22452 22452 25082 25082 -2630 true PUNA RISING LLC 13-872 MALAMA ST PAHOA HI 96778 884160893 9327 FISCAL SPONSOR 1 SCHEDULE I, PAGE 1, PART I, LINE 2 FISCAL SPONSORSHIPS AND PASS THROUGH GRANTS ARE REVIEWED FOR ALIGNMENT WITH THE MISSION AND VISION. X SOLAR EQUIPMENT 1 103640 FAIR MARKET VALUE false false false FORM 990, PAGE 6, PART VI, LINE 11B 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE BYLAWS. THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY INFORMAL DISCUSSION. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATIONS BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR. IN APPROVING COMPENSATION, THE BOARD RELIES ON COMPARABLE COMPENSATION DATA FROM SIMILARLY SITUATED NONPROFIT ORGANIZATIONS, TAKING INTO ACCOUNT THE SIZE, GEOGRAPHIC LOCATION, AND SCOPE OF THE ORGANIZATIONS ACTIVITIES. COMPENSATION LEVELS ARE ALSO EVALUATED FOR CONSISTENCY WITH THE ORGANIZATIONS APPROVED INTERNAL BUDGET. THE COMPENSATION ARRANGEMENT IS REVIEWED AND APPROVED IN ADVANCE BY THE BOARD AND DOCUMENTED IN THE ORGANIZATIONS RECORDS. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATIONS BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. IN APPROVING COMPENSATION, THE BOARD RELIES ON COMPARABLE COMPENSATION DATA FROM SIMILARLY SITUATED NONPROFIT ORGANIZATIONS, TAKING INTO ACCOUNT THE SIZE, GEOGRAPHIC LOCATION, AND SCOPE OF THE ORGANIZATIONS ACTIVITIES. COMPENSATION LEVELS ARE ALSO EVALUATED FOR CONSISTENCY WITH THE ORGANIZATIONS APPROVED INTERNAL BUDGET. THE COMPENSATION ARRANGEMENT IS REVIEWED AND APPROVED IN ADVANCE BY THE BOARD AND DOCUMENTED IN THE ORGANIZATIONS RECORDS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS FOR THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 25,082 FUNDRAISING EXPENSES -25,082 HAWAII ACADEMY OF ARTS & SCIENCE PO BOX 1494 PAHOA HI 96778 990347416 SCHOOL HI GOV NA false false true false false false false false false false true false false false false false false false false false HAWAII ACADEMY OF ARTS & SCIENCES J 412610 ACTUAL HAWAII ACADEMY OF ARTS & SCIENCES B 1738 ACTUAL