2026-09-10T12:42:55-05:00 2025-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2025-01-01 933426743 AHU ILI AHUI 8088902505 64-1043 HIIAKA ST KAMUELA HI 96743 TAFFI WISE SECRETARY 8088902505 2026-09-10 1 CRYSTIE OGI P01844425 8085311040 2026-09-09 2025 MARY KATIE BENIONI 64-1043 HIIAKA ST KAMUELA HI 96743 394344 0 X N/A X 2023 HI TO PROVIDE SUPPORT SERVICES TO KANU O KA 'AINA LEARNING 'OHANA IN FURTHERANCE OF ITS MISSION, PRIMARILY THROUGH THE FACILITATION OF A NEW MARKETS TAX CREDIT TRANSACTION. 4 2 0 4 0 0 0 358000 0 0 36344 36344 0 0 36344 394344 32710 340100 0 0 0 0 0 0 0 1467 9353 34177 349453 2167 44891 3637543 3682434 0 0 3637543 3682434 TO PROVIDE SUPPORT SERVICES TO KANU O KA 'AINA LEARNING 'OHANA IN FURTHERANCE OF ITS MISSION TO ADMINISTER PROGRAMS FOR THE ADVANCEMENT OF THE EDUCATION AND CULTURE OF THE HAWAIIAN PEOPLE. 0 0 340100 340100 MAINTENANCE AND SERVICE OF THE NEW MARKETS TAX CREDIT TRANSACTION ENSURING TIMELY PAYMENTS REGULATORY COMPLIANCE AND COORDINATION WITH THE COMMUNITY DEVELOPMENT ENTITIES TO SUPPORT ONGOING REPORTING THROUGHOUT THE SEVEN-YEAR COMPLIANCE. SERVICE AS A NATIVE HAWAIIAN ORGANIZATION (NHO) SUBRECIPIENT FOR A PRESCHOOL AND CHARTER SCHOOL PROVIDING FISCAL OVERSIGHT AND GRANT ADMINISTRATION. 340100 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X MARY KATIE BENIONI 8088902505 64-1043 HIIAKA ST KAMUELA HI 96743 MARY KATIE BENIONI PRESIDENT 1.00 40.00 X X 0 159939 24335 GENNARO J ZARRO JR VICE PRESIDENT 1.00 X X 0 0 0 TAFFI U WISE SECRETARY 1.00 8.00 X X 0 59552 33753 JOHN THATCHER DIRECTOR 1.00 X 0 0 0 STEVEN A HIRAKAMI FORMER TREASURER 1.00 X X 0 0 0 0 219491 58088 0 0 0 0 0 358000 358000 36344 36344 394344 0 0 36344 340100 340100 7513 7513 19 19 325 325 1447 1447 DUES 49 49 349453 340100 9353 0 1942 46804 3634400 3634400 1201 1230 3637543 3682434 0 0 X 3143 30134 3634400 3652300 3637543 3682434 3637543 3682434 44891 0 X 0 1 X 1 0 X X X 1 KANU O KA AINA LEARNING OHANA 990352665 7 1 170050 0 1 170050 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION A, LINE 6 THE KAPAPAHULIAU NATIVE HAWAIIAN CLIMATE RESILIENCE PROGRAM GRANT TO KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL SUPPORTS EDUCATIONAL ACTIVITIES INTEGRATING CLIMATE RESILIENCE, ENVIRONMENTAL STEWARDSHIP, PLACE-BASED LEARNING, AND HAWAIIAN CULTURAL KNOWLEDGE. THE PROJECT ADVANCED KALO'S EXEMPT PURPOSE BY PROVIDING STUDENTS AND EDUCATORS WITH CULTURALLY GROUNDED EDUCATIONAL EXPERIENCES THAT STRENGTHEN KNOWLEDGE, SKILLS, AND PRACTICES SUPPORTING THE ADVANCEMENT OF HAWAIIAN EDUCATION AND CULTURE AND THE LONG-TERM SUSTAINABILITY OF HAWAIIAN COMMUNITIES. AHU 'ILI'S SUPPORT OF THIS EDUCATIONAL ACTIVITY THEREFORE FURTHERED ITS EXEMPT PURPOSE OF PROVIDING SUPPORT AND BENEFITS TO KALO IN FURTHERANCE OF KALO'S MISSION. PART IV, SECTION D, LINE 3 THE SUPPORTED ORGANIZATION MAINTAINED A VOICE IN THE ORGANIZATION'S INVESTMENT POLICIES AND THE USE OF ITS INCOME AND ASSETS THROUGHOUT THE TAX YEAR. REPRESENTATIVES OF THE SUPPORTED ORGANIZATION SERVE ON THE BOARD OF DIRECTORS AND PARTICIPATE IN DECISIONS REGARDING THE MANAGEMENT OF ASSETS, INVESTMENT STRATEGIES, AND THE APPLICATION OF FUNDS TO ENSURE ALIGNMENT WITH THE SUPPORTED ORGANIZATION'S CHARITABLE AND EDUCATIONAL PURPOSES. PART IV, SECTION E, LINE 2A AHU 'ILI WAS ESTABLISHED TO FACILITATE AND ADMINISTER A NEW MARKETS TAX CREDIT (NMTC) TRANSACTION FOR THE DIRECT BENEFIT OF ITS SUPPORTED ORGANIZATION, KANU O KA 'AINA LEARNING 'OHANA (KALO). DURING THE YEAR, AHU 'ILI CONTINUED TO PERFORM THE FINANCIAL AND ADMINISTRATIVE ACTIVITIES ASSOCIATED WITH THE NMTC TRANSACTION AND RELATED FINANCING, WHICH DIRECTLY SUPPORTS FACILITIES AND PROGRAMS THAT ADVANCE KALO'S CHARITABLE AND EDUCATIONAL PURPOSES. AHU 'ILI ALSO PROVIDED FISCAL OVERSIGHT AND GRANT ADMINISTRATION FOR GRANT-FUNDED ACTIVITIES SUPPORTING KALO'S MISSION. THESE ACTIVITIES WERE CONDUCTED TO SUPPORT KALO'S EXEMPT PURPOSES AND CONSTITUTED SUBSTANTIALLY ALL OF AHU 'ILI'S ACTIVITIES DURING THE YEAR. PART IV, SECTION E, LINE 2B KANU O KA 'AINA LEARNING 'OHANA WOULD NOT HAVE BEEN ABLE TO ENGAGE IN THE NMTC TRANSACTION WITHOUT AHU 'ILI'S INVOLVEMENT. THE NMTC STRUCTURE REQUIRED A SEPARATE SUPPORTING ENTITY TO SERVE AS THE LEVERAGE LENDER, ENABLING KALO TO ACCESS BELOW-MARKET FINANCING AND SUBSTANTIAL FEDERAL TAX CREDIT EQUITY THAT WOULD NOT OTHERWISE HAVE BEEN AVAILABLE. AHU 'ILI CONTINUES TO PERFORM THE FINANCIAL AND ADMINISTRATIVE RESPONSIBILITIES ASSOCIATED WITH THE NMTC TRANSACTION AND RELATED FINANCING THAT KALO WOULD OTHERWISE BE REQUIRED TO UNDERTAKE OR ARRANGE FOR. ACCORDINGLY, AHU 'ILI'S PARTICIPATION CONTINUES TO DIRECTLY FURTHER KALO'S EDUCATIONAL AND CHARITABLE PURPOSES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 376444 0 376444 17900 17900 394344 349453 0 349453 0 349453 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 HAS EVALUATED AHU ILI'S TAX POSITION AS OF DECEMBER 31, 2025 AND 2024 AND FOR THE YEAR ENDED DECEMBER 31, 2025 AND THE FIFTEEN MONTH PERIOD ENDED DECEMBER 31, 2024, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. AHU ILI IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGES IN NET ASSETS WITH DONOR RESTRICTIONS 17,900. 1 KANU O KA 'AINA NEW CENTURY PUBLIC CHARTER SCHOOL 64-1043 HIIAKA ST KAMUELA HI 96743 990349760 501(C)(3) 170050 0 EMPOWER NATIVE HAWAIIAN COMMUNITIES THROUGH CLIMATE RESILIENCE INITIATIVES ROOTED IN TRADITIONAL KNOWLEDGE TO BUILD GENERATIONAL AWARENESS AND ADAPTATION STRATEGIES. SUPPORT NATIVE HAWAIIANS IN ADDRESSING CLIMATE CHALLENGES BY COMBINING INDIGENOUS PRACTICES WITH MODERN METHODS TO FOSTER SUSTAINABLE LIVING, FOOD SOVEREIGNTY, AND ENVIRONMENTAL STEWARDSHIP ACROSS COMMUNITIES. KANU O KA 'AINA LEARNING OHANA 64-1043 HIIAKA ST KAMUELA HI 96743 990352665 501(C)(3) 170050 0 TO SUPPORT MALAMAPOKI'I PRESCHOOL PROGRAM. 2 0 PART I, LINE 2: ORGANIZATION REVIEWS THE FINANCIAL REPORTS OF RELATED GRANTEE ORGANIZATIONS TO CONFIRM THAT GRANT FUNDS ARE USED IN THE UNITED STATES AND FOR ACTIVITIES CONSISTENT WITH AHU ILI'S EXEMPT PURPOSE. 0 0 0 0 0 0 0 0 0 MARY KATIE BENIONI PRESIDENT 0 159939 0 0 0 0 0 9919 0 14416 0 184274 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED ANNUALLY BY AN INDEPENDENT AUDITOR. A DRAFT COPY OF THE RETURN IS PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. THE PRESIDENT OR TREASURER REVIEWS THE FORM 990 WITH THE BOARD, AND ANY CORRECTIONS OR REVISIONS IDENTIFIED DURING THIS REVIEW ARE INCORPORATED INTO THE FINAL VERSION. ONCE ALL NECESSARY CHANGES HAVE BEEN MADE AND THE BOARD HAS AGREED ON THE COMPLETED RETURN, THE BOARD TREASURER OR SECRETARY SIGNS AND DATES THE FORM 990 FOR SUBMISSION BY THE REQUIRED FILING DEADLINE. A FINAL, APPROVED COPY OF THE FORM 990 IS DISTRIBUTED TO ALL OFFICERS AND DIRECTORS PRIOR TO ITS SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, AND BOARD-COMMITTEE MEMBERS. EACH PERSON ANNUALLY REVIEWS AND SIGNS A DISCLOSURE FORM. POTENTIAL CONFLICTS ARE DISCLOSED TO THE BOARD OF DIRECTORS, WHICH DETERMINES WHETHER A CONFLICT EXISTS AND WHETHER THE PROPOSED TRANSACTION IS FAIR AND IN THE ORGANIZATION'S BEST INTEREST. INDIVIDUALS WITH A CONFLICT MAY PRESENT INFORMATION BUT MUST ABSTAIN FROM DISCUSSION AND VOTING. ALL DISCLOSURES, RECUSALS, AND DETERMINATIONS ARE RECORDED IN THE MINUTES, AND COMPLIANCE IS MONITORED THROUGH ANNUAL REVIEWS AND BOARD OVERSIGHT. 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. KANU O KA AINA LEARNING OHANA PO BOX 6511 KAMUELA HI 96743 990352665 DEVELOP AND IMPROVE EDUCATIONAL PROGRAMS SERVING THE HAWAIIAN COMMUNITY HI 501(C)(3) LINE 7 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0