Nonprofit · EIN 99-0226111
AHA PUNANA LEO
Tax-exempt · HILO, HI 96720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $11,143,951 | $8,169,981 | $2,973,970 | $32,116,053 | $964,243 | $31,151,810 |
| December 31, 2023 | 990 | $9,482,632 | $6,745,908 | $2,736,724 | $28,424,982 | $929,780 | $27,495,202 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $6,736,084
- of which government grants
- $4,563,405
- Program service revenue
- $3,526,258
- Investment income
- $145,140
- Net rental income
- $534,900
- Net gain from sales of assets
- -$213,533
- Other revenue
- $736,469
Expenses
- Grants and similar amounts paid
- $1,135,739
- Compensation of officers, directors and key employees
- $293,068
- Other salaries and wages
- $3,078,458
- Salaries, compensation and benefits (total)
- $4,109,688
- Professional fundraising fees
- $0
- Accounting fees
- $8,151
- Occupancy
- $179,278
- Travel
- $368,126
- Depreciation
- $439,886
- Program services (functional)
- $6,616,050
- Management and general (functional)
- $1,501,265
- Fundraising (functional)
- $52,666
Balance sheet and other
- Total assets, start of year
- $28,424,982
- Total assets, end of year
- $32,116,053
- Total liabilities, end of year
- $964,243
- Net assets, end of year
- $31,151,810
- Land, buildings and equipment
- $10,085,188
- Publicly traded securities
- $13,938,212
- Net assets without donor restrictions
- $26,631,798
- Net assets with donor restrictions
- $4,520,012
- Gross receipts
- $13,671,790
- Employees
- 128
- Volunteers
- 325
- Year formed
- 1983
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KA'IULANI LAEHA | CEO Officer | 40 | $145,987 | $23,224 |
| K SEAN KEKINA | COO Officer | 40 | $109,589 | $14,267 |
| CRISTIN GALLAGHER | CFO Officer | 40 | $5,923 | $0 |
| KAUANOE KAMANA | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM H WILSON | MEMBER Trustee or director | 1 | $0 | $0 |
| KI'OPE RAYMOND | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| LARRY KIMURA | MEMBER Trustee or director | 1 | $0 | $0 |
| HULILAU WILSON | MEMBER Trustee or director | 1 | $0 | $0 |
| KEAWE LOPES | MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KA'IULANI LAEHA | CEO Officer | 40 | $141,179 | $19,373 |
| K SEAN KEKINA | COO Officer | 40 | $109,589 | $15,250 |
| KAUANOE KAMANA | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM H WILSON | MEMBER Trustee or director | 1 | $0 | $0 |
| KI'OPE RAYMOND | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| LARRY KIMURA | MEMBER Trustee or director | 1 | $0 | $0 |
| HULILAU WILSON | MEMBER Trustee or director | 1 | $0 | $0 |
| KEAWE LOPES | MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 96 PUUHONU PL, HILO, HI 96720-2001
- Principal officer (990 for 2024)
- KA'IULANI LAEHA, 96 PUUHONU PLACE, HILO, HI 96720
- Signed the 990
- KA'IULANI LAEHA, CEO
- Phone
- (808) 935-4304
- Website
- WWW.AHAPUNANALEO.ORG
- Return prepared by
- DAVIS FARR LLP
Mission
TO DRIVE AND INSPIRE CHANGE TO ENSURE A LIVING HAWAIIAN LANGUAGE IN HAWAII AND BEYOND.
Program accomplishments
- SCHOOL OPERATIONS: IN 2024, 'AHA PNANA LEO (APL) OPERATED 12 HAWAIIAN-LANGUAGE MEDIUM CHILD CARE CENTERS AND 2 INFANT AND TODDLER PROGRAMS STATEWIDE, PROVIDING OVER 300 CHILDREN WITH EARLY HAWAIIAN LANGUAGE MEDIUM PROGRAMMING. IN ADDITION, APL PROVIDED TEACHER TRAINING AND DEVELOPMENT CURRICULUM TO ENSURE HIGH-QUALITY INSTRUCTION. THE ORGANIZATION ALSO SUPPORTED OVER 300 FAMILIES THROUGH LANGUAGE RESOURCES, WORKSHOPS, AND TRAINING TO REINFORCE LEARNING AT HOME TO PROMOTE INTER-GENERATIONAL LANGUAGE REVITALIZATION.Expenses $5,890,489 · grants $1,135,739 · revenue $3,387,973
- COMMUNITY PROGRAMMING: APL ADMINISTERED PROGRAMS IN THE BROADER COMMUNITY TO RAISE AWARENESS OF LANGUAGE REVITALIZATION AND FOSTER HAWAIIAN LANGUAGE FLUENCY. ACTIVITIES INCLUDED DEVELOPING AND DISTRIBUTING HAWAIIAN LANGUAGE EDUCATIONAL MATERIALS, HOSTING COMMUNITY EVENTS AND CULTURAL PROGRAMS, OFFERING ONLINE HAWAIIAN LANGUAGE CLASSES, AND PROVIDING A FREE APP TO SUPPORT HAWAIIAN LANGUAGE LEARNERS.Expenses $725,561 · revenue $138,285
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0226111
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A700)
- Assets (IRS master file)
- $32,116,053
- Income (IRS master file)
- $13,671,790
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $11,143,951 | $8,169,981 | $32,116,053 | XML |
| 990 | December 2023 | $9,482,632 | $6,745,908 | $28,424,982 | XML |
| 990 | December 2022 | $8,674,857 | $6,359,246 | $25,354,885 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0226111).
Questions about AHA PUNANA LEO
- What is the EIN of AHA PUNANA LEO?
- The employer identification number (EIN) of AHA PUNANA LEO is 99-0226111.
- Is AHA PUNANA LEO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to AHA PUNANA LEO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AHA PUNANA LEO file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AHA PUNANA LEO due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AHA PUNANA LEO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of AHA PUNANA LEO?
- The 990 for the year ended December 31, 2024 names KA'IULANI LAEHA.
- Who are the officers and directors of AHA PUNANA LEO?
- The 990 for the year ended December 31, 2024 lists 9 people; 3 received compensation from the organization, the highest $145,987 (KA'IULANI LAEHA, CEO).
- How much revenue does AHA PUNANA LEO have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $11,143,951, expenses of $8,169,981 and total assets of $32,116,053 at year end.
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