2023-11-14T22:38:35-06:00 2022-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2022-01-01 990226111 AHA PUNANA LEO AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 KA'IULANI LAEHA CEO 8089354304 2023-11-14 1 KAIULANI LAEHA 999009999 0 TRITIA FOSTER P02164134 9494742020 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z KA'IULANI LAEHA 96 PUUHONU PLACE HILO HI 96720 12312235 0 X WWW.AHAPUNANALEO.ORG X 1983 HI OPERATING AND ADMINISTERING HAWAII MEDIUM SCHOOLS AND RELATED PROGRAMS. 7 7 99 7 0 0 3902527 5383567 1910711 2540007 241712 196201 860803 555082 6915753 8674857 735533 834764 0 0 3015196 3167937 0 0 37538 2031244 2356545 5781973 6359246 1133780 2315611 23875245 25354885 685201 1239827 23190044 24115058 TO DRIVE AND INSPIRE CHANGE TO ENSURE A LIVING HAWAIIAN LANGUAGE IN HAWAII AND BEYOND. 0 0 3801352 834764 5851129 SCHOOL OPERATIONS: IN 2022, 'AHA PUNANA LEO ADMINISTERED 13 PRESCHOOLS PROGRAMS STATEWIDE, CO-ADMINISTERED WITH THE DEPARTMENT OF EDUCATION AND UNIVERSITY SYSTEM, KINDERGARTEN THROUGH GRADE 12 HAWAII MEDIUM PROGRAMS. SERVICE APPROXIMATELY 309 PRESCHOOLERS, AND 500 KINDERGARTENERS THROUGH 12TH-GRADE STUDENTS AND THEIR FAMILIES. WE SERVE APPROXIMATELY 5,000 INDIVIDUALS. 1276963 226250 COMMUNITY PROGRAMMING: ADMINISTERED VARIOUS PROGRAMS IN THE BROADER COMMUNITY TO RAISE AWARENESS FOR, AND FOSTER LEARNING OF, TRADITIONAL HAWAIIAN KNOWLEDGE AND LANGUAGE FLUENCY, INCLUDING ON-LINE HAWAIIAN LANGUAGE CLASSES. 5078315 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 27 0 99 1 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X 'AHA PUNANA LEO INC 8089354304 96 PUUHONU PLACE HILO HI 96720 KAUANOE KAMANA PRESIDENT 1.00 X X 0 0 0 WILLIAM H WILSON MEMBER 1.00 X 0 0 0 ALOHILANI ROGERS SECRETARY 1.00 X X 0 0 0 LARRY KIMURA MEMBER 1.00 X 0 0 0 KI'OPE RAYMOND MEMBER 1.00 X 0 0 0 HULILAU WILSON MEMBER 1.00 X 0 0 0 KEAWE LOPES MEMBER 1.00 X 0 0 0 KA'IULANI LAEHA CEO 40.00 X 132314 0 13015 K SEAN KEKINA COO 40.00 X 109382 0 12596 241696 0 25611 2 0 0 0 SUMMER HELMS PO BOX 150 HALEIWA HI 96712 GRANT WRITING AND REPORTING FOR FEDERAL 110500 KEIKI GOURMET PO BOX 150 KAILUA HI 96734 MEALS FOR THE 2022 SCHOOL YEAR PL O POKO 102388 2 2861756 2521811 5383567 TUITION AND FEES 611630 2433039 2433039 COMMUNITY BASED PROGRAM FEES 561110 101875 101875 OTHER PROGRAM SALES AND FEES 611630 5093 5093 2540007 194177 194177 487823 0 487823 487823 487823 3639402 3637378 2024 2024 2024 ADMINISTRATION FEES 900099 34403 34403 OTHER INCOME 900099 32856 32856 67259 8674857 3097113 0 194177 544248 544248 290516 290516 267306 219088 44973 3245 2256685 1847805 381322 27558 28311 23417 4569 325 418139 345865 67477 4797 197496 157424 39755 317 35524 24045 11468 11 8948 6057 2888 3 286237 193742 92406 89 150713 87234 62446 1033 521727 486899 34828 27966 20096 7870 7070 7046 24 392857 108116 284741 110114 63308 46806 SCHOOL ACTIVITIES 436651 435931 560 160 EQUIPMENT LEASE AND MAI 203684 57914 145770 OTHER EXPENSES 105062 92864 12198 PROJECT EXPENSES 69026 65734 3292 966 966 6359246 5078315 1243393 37538 2396696 4694360 678396 1367712 1057738 870663 362900 59428 0 1522 60941 52488 13985560 3882014 9428240 10103546 9870283 8193700 20051 11466 23875245 25354885 495372 246641 156137 529094 33692 0 0 464092 685201 1239827 X 17714100 18426413 5475944 5688645 23190044 24115058 23875245 25354885 2315611 -1331146 -59451 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 2551153 53023 -456228 2147948 2283502 267651 5286 2551153 2000000 29080 268896 14474 2283502 2806574 533958 1317845 22687 200000 2985786 -157293 21919 2806574 0.93110 0.06887 0 0 3073154 3073154 8393000 2832182 5560818 1192480 473504 718976 593295 455911 137384 733631 120417 613214 10103546 LEASE LIABILITY 464092 464092 X 7077195 -1331146 24000 -1307146 8384341 290516 290516 8674857 6092730 24000 24000 6068730 290516 290516 6359246 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 237-23(B) OF THE HAWAI'I REVISED STATUTES, RESPECTIVELY. CONTRIBUTIONS TO THE ORGANIZATION ARE TAX DEDUCTIBLE TO DONORS UNDER SECTION 170 OF THE IRC. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES IN THE YEAR ENEDED DECEMEBR 31, 2022. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARD PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARD 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 REGISTRATION MATERIALS CONTAIN THE NONDISCRIMINATION POLICY OF THE SCHOOLS. SCHEDULE E, PART I, LINE 6 SCH E - FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION THE ORGANIZATION RECEIVES FEDERAL FUNDS FROM THE USDA FOR REIMBURSEMENT OF COSTS ASSOCIATED WITH THE SCHOOL LUNCH PROGRAM. 1 KE KULA NIIHAU O KEKAHA 8135 KEKAHA ROAD KEKAHA HI 96752 300012402 GOV 5994 0 SUPPORT KE KULA 'O NAWAHIOKALANI'OPU'U 16-120 OPUKAHAIA KEAAU HI 96749 050584297 GOV 121869 0 SUPPORT KE KULA 'O NAWAHIOKALANI'OPU'U 16-120 OPUKAHAIA KEAAU HI 96749 050584297 GOV 29925 0 SUPPORT KE KULA 'O NAWAHIOKALANI'OPU'U 16-120 OPUKAHAIA KEAAU HI 96749 050584297 GOV 386460 0 SUPPORT TUITION ASSISTANCE 125 290516 INCOME TUITION ASSISTANCE WAIVER. PART I, LINE 2: PART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS FINANCIAL AID REQUESTS REQUIRE FAMILIES TO SUBMIT A COMPLETED FINANCIAL AID APPLICATION, ALONG WITH THE MOST RECENT TAX RETURN, PAY STUBS FROM BOTH PARENTS, SCHOOL TRANSCRIPTS IF PARENT IS ATTENDING SCHOOL, AND COPIES OF OTHER ASSISTANCE AWARDS TO THE SITE DIRECTOR. THE SITE DIRECTOR FORWARDS APPLICATIONS TO THE SCHOOL PROGRAM OPERATIONS OFFICE FOR REVIEW BY THE FINANCIAL AID COMMITTEE, WHO INFORMS THE FAMILIES DIRECTION OF ANY AWARD. HULILAU WILSON BOARD MEMBER 38506 HULILAU WILSON IS THE OWNER OF A CONSTRUCTION COMPANY AND WAS CONTRACTED ON MULTIPLE CONSTRUCTION RELATED CONTRACTS DURING THE YEAR. THE AMOUNT PAID ON THOSE CONTRACTS TOTALED $38,506. 0 FORM 990, PART VI, SECTION A, LINE 2 WILLIAM H. WILSON KAUANOE KAMANA DIRECTOR PRESIDENT MARRIED FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990. THE DRAFT OF THE FORM 990 IS EMAILED TO ALL OFFICERS AND BOARD MEMBERS FOR REVIEW, COMMENT, AND APPROVAL. THE FINAL FORM 990 IS PRESENTED AT A SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY A COPY OF THE CONFLICT OF INTEREST POLICY DEFINING CONFLICTS AND HOW THEY ARE TO BE ADDRESSED BY THE ORGANIZATION IS SIGNED BY ALL OFFICERS AND BOARD MEMBERS ACKNOWLEDGING THEIR UNDERSTANDING AND COMPLIANCE, AND IS KEPT ON FILE AND REVIEWED AT LEAST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL COMPENSATION IS BASED ON THE REQUIREMENTS FOR THE POSITION(S), RELEVANT INDUSTRY KNOWLEDGE, EDUCATIONAL BACKGROUND AND EXPERIENCE, ALONG WITH THE LEVEL OF HAWAIIAN KNOWLEDGE AND LANGUAGE FLUENCY. A REVIEW OF COMPARABLES IS MADE, WITH A FOCUS ON THE REGION, USING SALARY SURVEY DATA AVAILABLE. FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS OTHER OFFICER COMPENSATION IS ESTABLISHED BY A COMPENSATION AGREEMENT THAT IS REVIEWED BY THE BOARD AND APPROVED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE FORM 990 IS AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 LINE 2C THERE HAS BEEN NO CHANGE TO EITHER THE OVERSIGNT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.