Nonprofit · EIN 99-0349254
KULA AUPUNI NIIHAU A KAHELE ALOHA
Tax-exempt · KEKAHA, HI 96752
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2024 | 990 | $969,875 | $961,751 | $8,124 | $1,148,825 | $696,177 | $452,648 |
Financial details: 990 for the year ended June 30, 2024
Revenue
- Contributions, gifts and grants
- $969,779
- of which government grants
- $958,416
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $96
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $108,844
- Other salaries and wages
- $409,813
- Salaries, compensation and benefits (total)
- $518,657
- Professional fundraising fees
- $0
- Occupancy
- $38,725
- Travel
- $9,083
- Depreciation
- $34,749
- Program services (functional)
- $844,775
- Management and general (functional)
- $116,976
Balance sheet and other
- Total assets, start of year
- $1,208,097
- Total assets, end of year
- $1,148,825
- Total liabilities, end of year
- $696,177
- Net assets, end of year
- $452,648
- Land, buildings and equipment
- $144,426
- Net assets without donor restrictions
- $452,648
- Gross receipts
- $969,875
- Employees
- 12
- Volunteers
- 50
- Year formed
- 1999
- 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 June 30, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| HEDY SULLIVAN | EXECUTIVE DI Officer | 40 | $108,844 | $12,567 |
| KRISTY KANAHELE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KUULEI KAAUMOANA | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| LANCE HALEMANO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CRISTETA OWEN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LAUAE KANAHELE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUSAN KANAHELE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VALERIE MATIAS | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 610, KEKAHA, HI 96752-0610
- In care of
- % HEDY SULLIVAN
- Principal officer (990 for 2023)
- KRISTY KANAHELE, PO BOX 610, KEKAHA, HI 96752
- Signed the 990
- KRISTY KANAHELE, CHAIR
- Phone
- (808) 337-2022
- Website
- KANAKAPCS.ORG
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
PRESERVE NIIHAU CULTURAL VALUES AND LANGUAGE.
Program accomplishments
- KULA AUPUNI NIIHAU A KAHELELANI ALOHA PUBLIC CHARTER SCHOOL (KANAKA PCS) HAS EXISTED IN ITS CURRENT FORM SINCE MAY 1999. THE SCHOOL ORIGINATED IN 1993 WITH PARENTS FROM THE NIIHAU COMMUNITY RESIDING ON KAUAI. THE SCHOOL BEGAN AS A HOME SCHOOL PROGRAM FOR STUDENTS WHOSE PRIMARY LANGUAGE WAS THE NIIHAU DIALECT OF OLELO KANAKA. THESE PARENTS THOUGHT IT TO BE VERY IMPORTANT FOR THEIR CHILDREN TO BECOME HIGHLY SKILLED BILINGUAL SPEAKERS. KANAKA PCS IMPLEMENTS A BILINGUAL EDUCATION TO IMPROVE THE PERFORMANCE OF OUR STUDENTS BY INSTRUCTING THEM IN THE ENGLISH LANGUAGE TO RAISE THEIR FUNCTIONAL SKILLS IN THE WESTERN DOMINATED WORLD. NIIHAU CULTURAL VALUES AND LANGUAGE ARE PRESERVED USING THE LANGUAGE THEY LIVE, CALLED OLELO KANAKA. KANAKA PCS USES PLACEBASED AND PROJECTBASED LEARNING TO REINFORCE HAWAIIAN CULTURAL VALUES. TECHNOLOGY IS BLENDED WITH TRADITIONAL LEARNING TECHNIQUES TO INCREASE ENGLISH/LANGUAGE ARTS, MATHEMATICS, SCIENCE, AND SOCIAL STUDIES SKILLS. KANAKA PCS PROVIDES FOCUS ON LEARNING THROUGH MULTIDISCIPLINARY COMMUNITYBASED EDUCATION WITH AN EMPHASIS ON THE ACQUISITION OF ENGLISH (READING & WRITING SKILLS) WHILE SUSTAINING THE OLELO KANAKA AND THE NIIHAU CULTURE.Expenses $844,775
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | Not on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0349254
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B29)
- Assets (IRS master file)
- $1,148,825
- Income (IRS master file)
- $969,875
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2024 | $969,875 | $961,751 | $1,148,825 | IRS |
| 990 | June 2023 | $711,652 | $706,421 | $1,208,097 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | 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 99-0349254).
Questions about KULA AUPUNI NIIHAU A KAHELE ALOHA
- What is the EIN of KULA AUPUNI NIIHAU A KAHELE ALOHA?
- The employer identification number (EIN) of KULA AUPUNI NIIHAU A KAHELE ALOHA is 99-0349254.
- Is KULA AUPUNI NIIHAU A KAHELE ALOHA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to KULA AUPUNI NIIHAU A KAHELE ALOHA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KULA AUPUNI NIIHAU A KAHELE ALOHA 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 KULA AUPUNI NIIHAU A KAHELE ALOHA due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KULA AUPUNI NIIHAU A KAHELE ALOHA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2024.
- Who is the principal officer of KULA AUPUNI NIIHAU A KAHELE ALOHA?
- The 990 for the year ended June 30, 2024 names KRISTY KANAHELE.
- Who are the officers and directors of KULA AUPUNI NIIHAU A KAHELE ALOHA?
- The 990 for the year ended June 30, 2024 lists 8 people; 1 received compensation from the organization, the highest $108,844 (HEDY SULLIVAN, EXECUTIVE DI).
- How much revenue does KULA AUPUNI NIIHAU A KAHELE ALOHA have?
- On its 990 for the year ended June 30, 2024 it reported revenue of $969,875, expenses of $961,751 and total assets of $1,148,825 at year end.
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- RUFF RYDERZ BASEBALL KAUAI EIN 47-3395495 · last filed 990-EZ for 2024
- WESTSIDE RANCHERS & FARMERS ASSOCIATION EIN 93-1863319 · last filed 990-N for 2025
- WESTSIDE ASSOCIATION FOR YOUTH VOCATIONAL AND EDUCATIONAL SERVICE EIN 84-3154699 · last filed 990-EZ for 2025