2023-05-11T12:31:48-05:00 2022-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-01-01 811160416 KOHALA INSTITUTE KOHA 8088895151 PO BOX 344 KAPAAU HI 96755 MICHAEL FUJIMOTO SECRETARY 8088895151 2023-05-11 1 MICHAEL FUJIMOTO 999009999 0 MELANIE A KING P00220997 8085311040 2023-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X JASON FUJIMOTO PO BOX 344 KAPAAU HI 96755 4002076 0 X KOHALAINSTITUTE.ORG X 2016 HI WE PROTECT AND PRESERVE THE NATURAL LANDSCAPE AND CULTURAL ASSETS OF THE AHUPUA'A OF 'IOLE. WE INSPIRE COLLABORATION, LEADERSHIP, AND MINDSET SHIFTS THROUGH A DEEP CONNECTION WITH THE LAND, PLACE-BASED EDUCATION, AND A PU'UHONUA RETREAT. WE MODEL AND PIONEER SUSTAINABLE PRACTICES TO SERVE OUR HAWAII COMMUNITY AND THE WORLD. X 5 5 0 17 0 0 259339 3666536 128146 155823 0 0 0 179717 387485 4002076 0 0 0 0 436265 95779 0 0 26620 629038 610634 1065303 706413 -677818 3295663 1754953 0 5050616 0 -3295663 0 X WE PROTECT AND PRESERVE THE NATURAL LANDSCAPE AND CULTURAL ASSETS OF THE AHUPUA'A OF 'IOLE. WE INSPIRE COLLABORATION, LEADERSHIP, AND MINDSET SHIFTS THROUGH A DEEP CONNECTION WITH THE LAND, PLACE-BASED EDUCATION, AND A PU'UHONUA RETREAT. WE MODEL AND PIONEER SUSTAINABLE PRACTICES TO SERVE OUR HAWAII COMMUNITY AND THE WORLD. 0 0 28730 189351 GRACE CENTER LODGING RESERVATIONS. THE GRACE CENTER IS COMPRISED OF (5) MAIN BUILDINGS FOR HOSTING MEETINGS, LARGE EVENTS SUCH AS DINNERS, COMMUNITY MEETINGS, (1) 40 BED DORMITORY AND (10) CABINS FOR GROUPS WANTING TO STAY OVER. 22181 146189 LELE O KOHALA YOUTH LEADERSHIP PROGRAM WAS HELD IN PERSON THIS YEAR AFTER BEING OFFERED THROUGH ONLINE COURSES DUE TO COVID. STUDENTS LEARNED ABOUT KING KAMEHAMEHA, HIS LIFE GROWING UP AS A YOUNG BOY IN THE VALLEY AND BECOMING THE KING THAT UNITED ALL THE HAWAIIAN ISLANDS. VISITED VARIOUS SITES IN KOHALA THAT ARE SIGNIFICANT TO KAMEHAMEHA, SUCH AS MO'OKINI HEIAU, KEAHOLE POINT, AND PU'UKOHOLA HEIAU. 50911 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 HI X THE ORGANIZATION 8088895151 PO BOX 344 KAPAAU HI 96755 X JASON FUJIMOTO PRESIDENT 5.00 X X 0 0 0 BRANDON KURISU VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL FUJIMOTO SECRETARY 5.00 X X 0 0 0 DAVID MORIMOTO TREASURER 1.00 X X 0 0 0 JASON FUJITA DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 3666536 3666536 PROGRAM RENTAL 900099 116142 116142 PROGRAM SERVICE REVENU 900099 39681 39681 155823 EMPLOYEE RETENTION CRE 900099 149717 149717 WRITE-OFF OF ACCOUNTS 900099 30000 30000 179717 4002076 335540 0 0 X 76898 6706 66686 3506 10280 897 8915 468 8601 750 7459 392 44850 44850 77737 77737 71542 6238 62041 3263 1571 137 1362 72 4469 390 3876 203 29261 2552 25375 1334 10273 896 8909 468 263 22 228 13 100793 8789 87408 4596 62262 5429 53994 2839 91512 7980 79359 4173 REPAIRS AND MAINTENANCE 55629 4851 48241 2537 TAXES 40377 3521 35015 1841 MAINTENANCE 10806 943 9371 492 PROGRAM EXPENSES 6454 563 5597 294 2835 247 2459 129 706413 50911 628882 26620 184712 0 0 0 22818 0 0 0 0 0 10537 0 0 0 1536886 0 0 0 0 0 0 1754953 0 310323 0 4740293 0 5050616 0 X -3374594 0 78931 0 -3295663 0 1754953 0 3295663 0 X 0 0 0 X 223265 202616 294980 259339 3666536 4646736 223265 202616 294980 259339 3666536 4646736 3064757 1581979 179717 179717 4826453 2053543 0.32780 0.60240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED ACCOUNTS RECEIVABLE 2022-10-28 17612 BOOK VALUE 874120818 IOLE 827 FORT STREET MALL HONOLULU HI 96813 501(C)(3) FIXED ASSETS (NET OF ACCUMULATED DEPRECIATION) 2022-10-28 1476625 BOOK VALUE 874120818 IOLE 827 FORT STREET MALL HONOLULU HI 96813 501(C)(3) LOAN PAYABLE 2022-10-28 -1955899 BOOK VALUE 874120818 IOLE 827 FORT STREET MALL HONOLULU HI 96813 501(C)(3) 0 0 0 0 1 1 1 1 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL FUJIMOTO AND JASON FUJIMOTO HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE FORM 990 IS FILED, A DETAILED REVIEW IS CONDUCTED BY MANAGEMENT, INCLUDING ALL SUPPORTING SCHEDULES. THE CHAIRMAN AND BOARD AND FINANCE AND OPERATIONS COMMITTEE THEN CONDUCT AN OVERALL REVIEW. THE REMAINING BOARD MEMBERS CONDUCT A HIGH LEVEL REVIEW OF THE RETURN, WHICH MAY OCCUR BEFORE OR AFTER THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A BOARD COMMITTEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (A)HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B)HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PERSONS COVERED UNDER THE CONFLICT OF INTEREST POLICY ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST TO THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, THE INTERESTED PERSON SHALL LEAVE THE BOARD OR BOARD COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR BOARD COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS, AND THE RESOLUTION. THE PROCEEDING WILL BE DOCUMENTED IN MINUTES OF THE BOARD OR BOARD COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR. IN DETERMINING COMPENSATION, THE ORGANIZATION CONSIDERS ITS FISCAL RESOURCES/LIMITATIONS AND USES DATA FROM COMPARABLE POSITIONS IN NON-PROFIT ORGANIZATIONS WITH SIMILAR REVENUES AND RESPONSIBILITIES. THE PROCESS IS DOCUMENTED IN THE EMPLOYEE PERSONNEL FILE. THE REVIEW PROCESS WAS UNDERTAKEN IN 2019. 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. FORM 990, PART IX, LINE 11G CONTRACT FEES: PROGRAM SERVICE EXPENSES 2,427. MANAGEMENT AND GENERAL EXPENSES 24,143. FUNDRAISING EXPENSES 1,270. TOTAL EXPENSES 27,840. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,558. MANAGEMENT AND GENERAL EXPENSES 35,383. FUNDRAISING EXPENSES 1,861. TOTAL EXPENSES 40,802. PAYROLL ADMIN EXPENSE: PROGRAM SERVICE EXPENSES 253. MANAGEMENT AND GENERAL EXPENSES 2,515. FUNDRAISING EXPENSES 132. TOTAL EXPENSES 2,900. HAWAII ASIA PACIFIC ASSOCIATION LEADERS 1000 BISHOP ST SUITE 810 HONOLULU HI 96813 842943390 LEADERSHIP AND COMMUNITY DEVELOPMENT. HI 501(C)(3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0