2026-07-10T10:59:12-04:00 2025-12-31 393984182 ACCUITY ADVISORS LLC 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2025-01-01 800149114 KA OHANA WAIAHA KAOH 2142506956 75-5851 KUAKINI HWY 102 KAILUA KONA HI 96740 KEVIN NORRIS TREASURER 2142506956 2026-06-30 true GRETCHEN KREMEYER P00768528 8085313400 2026-06-26 2025 2025-03-06 01:10:19Z ASANJA FRICK 75-5851 KUAKINI HWY 102 KAILUAKONA HI 96740 260870 false X N/A X 2008 HI TO ARRANGE FOR THE ACQUISITION AND PROVISION OF AFFORDABLE HOUSING FOR FACULTY AND STAFF OF THE UNIVERSITY OF THE NATIONS KONA, INC., A TAX EXEMPT, NONPROFIT, CHARITABLE, AND EDUCATIONAL ORGANIZATION. 7 7 0 7 0 0 270912 259569 0 1301 270912 260870 0 0 0 0 0 39157 32598 39157 32598 231755 228272 7272167 7477558 300 300 7271867 7477258 TO ARRANGE FOR THE ACQUISITION AND PROVISION OF AFFORDABLE HOUSING FOR FACULTY AND STAFF OF THE UNIVERSITY OF THE NATIONS KONA, INC., A TAX EXEMPT, NONPROFIT, CHARITABLE, AND EDUCATIONAL ORGANIZATION. false false 29865 260870 THE PURPOSE OF THE PROGRAM SERVICES IS TO FACILITATE THE HOUSING NEEDS OF THE UNIVERSITY OF THE NATIONS KONA, INC.'S FACULTY AND STAFF. 29865 true false false false false false false false false false true false true false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true false false false false false X KA OHANA WAIAHA 2142506956 75-5851 KUAKINI HWY 102 KAILUA KONA HI 96743 X ASANJA FRICK CHAIR/PRESID 9.00 X X 0 0 0 LAURA RATULELE SECRETARY 9.00 X X 0 0 0 KEVIN NORRIS TREASURER 2.50 X X 0 0 0 GUNILA BAUMANN DIRECTOR 1.00 X 0 0 0 CORY PASSEHL DIRECTOR 1.00 X 0 0 0 JEFF WADDELL DIRECTOR 1.00 X 0 0 0 BRAD HOLIDAY DIRECTOR 1.00 X 0 0 0 false false false INTEREST INCOME 531390 200137 200137 LAND LEASE INCOME 531390 35424 35424 RENTAL INCOME 531390 24008 24008 259569 OTHER INCOME 900099 1301 1301 1301 260870 260870 1000 900 100 4415 3973 442 99 49 50 878 790 88 5680 5680 6950 6255 695 2385 2146 239 ASSOCIATION FEES 10942 9848 1094 TAXES & LICENSES 204 184 20 BANK FEES 45 40 5 32598 29865 2733 0 83185 162516 2813 4237 284854 736724 225000 225000 275754 54496 228208 221258 2278273 2084273 4101584 3726237 68250 317313 7272167 7477558 300 300 300 300 X 7271867 7477258 7271867 7477258 7272167 7477558 X 228272 -22881 X false false false X 115128 204925 252914 270681 260870 1104518 115128 204925 252914 270681 260870 1104518 7200 21069 21387 21219 33485 104360 23718 57689 46113 42962 36905 207387 30918 78758 67500 64181 70390 311747 792771 115128 204925 252914 270681 260870 1104518 0.71780 0.70920 0.00000 0.00000 X SUPPLEMENTAL INFORMATION SCHEDULE A, PART III, COLUMN (A) IS FOR THE SHORT PERIOD BEGINNING JULY 1, 2021 AND ENDING DECEMBER 31, 2021. 275754 54496 221258 221258 AFFORDABLE HOUSING UNITS 3726237 C 3726237 CORY SCOTT PASSEHL BOARD MEMBER STAFF HOUSING X 257743 233957 false true true SEMI RATULELE BOARD MEMBER STAFF HOUSING X 232000 229193 false true true KEVIN AND ELIZABETH NORRIS BOARD MEMBER STAFF HOUSING X 277354 198574 false true true GUNILA KERSTIN BAUMANN BOARD MEMBER STAFF HOUSING X 75000 75000 false true true 736724 FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. (A) AN INTERESTED PERSON MAY MAKE A PRESENTATION TO THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE CONTRACT, AGREEMENT, TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. (B) THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. (C) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. (D) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION; PROVIDED, HOWEVER, THAT A TRANSACTION OR ARRANGEMENT MAY NOT BE AUTHORIZED, APPROVED, OR RATIFIED HEREUNDER BY A SINGLE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, INCLUDING THE FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 THE ORGANIZATION HAS RECORDED A PRIOR PERIOD ADJUSTMENT TO REFLECT CHANGES TO THE PREVIOUS TAX YEAR. THE PRIOR PERIOD ADJUSTMENT CONSISTS OF THE FOLLOWING: INCREASE IN INVESTMENT INCOME 7,527 DECREASE IN NOTES RECEIVABLE (30,000) ------------ TOTAL PRIOR PERIOD ADJUSTMENT (22,881)