2023-11-15T18:33:15-06:00 2022-12-31 273670123 SCHLISSEL & ASSOCIATES LLC 1164 BISHOP STREET - STE 1612 HONOLULU HI 96813 990 2022-01-01 454509939 KUA AINA ULU AUAMO KUAA 8086722545 47-200 WAIHEE ROAD CO KEY PROJEC KANEOHE HI 96744 KEVIN CHANG EXECUTIVE DIRECTOR 8086722545 2023-11-15 1 KEVIN CHANG 999009999 0 ALAN M SCHLISSEL P01451320 8087327232 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KEVIN CHANG 47-200 WAIHEE ROAD C/O KEY PROJECT KANEOHE HI 96744 1352725 0 X HTTP://KUAHAWAII.ORG X 2012 HI THE ORGANIZATION WORKS ACROSS THE STATE OF HAWAII TO EMPOWER HAWAII'S COMMUNITIES TO IMPROVE THEIR QUALITY OF LIFE THROUGH CARING FOR THEIR BIOCULTURAL (CULTURAL AND ENVIRONMENTAL) HERITAGE. THE ORGANIZATION WORKS AT THE REQUEST OF COMMUNITIES TO HELP THEM ARTICULATE AND ACHIEVE THEIR GOALS FOR AN IMPROVED QUALITY OF LIFE THROUGH ENVIRONMENTAL AND CULTURAL STEWARDSHIP. THE ORGANIZATION BELIEVES THAT COMMUNITIES' SUCCESS IN ENSURING THE HEALTH AND VITALITY OF LOCAL ENVIRONMENTAL HERITAGE LIES IN THEIR ABILITY TO PLAN, IMPLEMENT, FUND, EVALUATE AND ADAPT RESOURCE MANAGEMENT PRACTICES OVER THE LONG TERM. THE ORGANIZATION BRINGS TOGETHER PARTNERS, TOOLS AND EXPERTISE TO SUPPORT COMMUNITY EFFORTS. AS A CAPACITY-BUILDING ORGANIZATION, THE ORGANIZATION'S ROLES ARE THAT OF A FACILITATOR/CONVENOR, CONSULTANT/TRAINER, LIASON, AND TOOL-BUILDER. 7 7 10 0 0 0 1347664 1274574 175348 76100 0 0 5705 2051 1528717 1352725 0 0 0 0 662149 686923 0 0 49896 469717 607869 1131866 1294792 396851 57933 2063323 2284300 722445 885489 1340878 1398811 X KUA EMPOWERS COMMUNITIES TO IMPROVE THEIR QUALITY OF LIFE THROUGH CARING FOR THEIR BIOCULTURAL (NATURAL AND CULTURAL) HERITAGE. OUR VISION IS 'AINA MOMONA - ABUNDANT AND HEALTHY ECOLOGICAL SYSTEMS IN HAWAI'I THAT CONTRIBUTE TO COMMUNITY WELL-BEING. 0 0 1106955 78151 PROGRAM PROVIDES SUPPORT, TECHNICAL ASSISTANCE, FACILIATION AND CAPACITY-BUILDING FOR COMMUNITY-BASED CONSERVATION PROJECTS AND PROGRAMS THROUGHOUT HAWAII.IN 2022 KUA CONTINUED TO SERVE THREE NETWORKS 1) E ALU PU (EAP) - MALAMA 'AINA OR COMMUNITY-BASED NATURAL RESOURCE MANAGEMENT FROM RIDGE TO REEF, 2) HUI MALAMA LOKO I'A (HMLI) - HAWAIIAN FISHPOND CARETAKERS, AND 3) THE LIMU HUI (LH) - NATIVE SEAWEED GATHERERS, PRACTITIONERS, AND CULTIVATORS. EACH NETWORK NESTS GENERATIVE FOCUS GROUPS SUCH AS THE LAWAI'A PONO HUI (LPH) - THAT SUPPORTS COMMUNITY FISHERY MANAGEMENT - AND THE HATCHERY HUI - THAT SUPPORTS PROGRESS IN RESTORATIVE AQUACULTURE. THE PANDEMIC CONTINUED TO HINDER HOLDING LARGE KUA NETWORK GATHERINGS IN-PERSON. HOWEVER, WE BUILT ON OPPORTUNITIES FOR SMALLER CONTINGENTS TO GATHER AS WELL AS SMALL SCALE VISITATIONS AMONGST OUR ISLAND-WIDE NETWORKS. THE ROLE OF THESE NETWORKS IS TO SUSTAIN MOMENTUM AND REMAIN ACTIVE IN THEIR ALLIANCE TO MALAMA 'AINA. MANY MALAMA 'AINA EFFORTS OCCURRED OVER THE PAST YEAR, SOME THAT FOCUSED ON SHORT TERM GOALS SUCH AS EDUCATING THE PUBLIC ON LIMU, OR LEARNING MORE ABOUT MOI SPAWNING. OTHER EVENTS WERE A CULMINATION OF YEARS OF EFFORT, LIKE THE MILOLI'I COMMUNITY-BASED SUBSISTENCE FISHING AREA (CBSFA) PROCESS. HERE ARE SOME HIGHLIGHTS OF THE YEAR:- THE LIMU HUI SUCCESSFULLY PASSED LEGISLATION MAKING LIMU KOHU THE STATE LIMU AND HELD NUMEROUS OUTREACH ACTIVITIES TO SUPPORT THIS.-KUA ENDEAVORS TO ROLL OUT THE E KILO PUALA MONITORING APP CONTINUED.- E ALU PU'S LAWAI'A PONO (VIRTUOUS FISHING) WORKING GROUP MET THROUGHOUT THE YEAR AND INFORMED AND SUPPORTED OR OPPOSED SEVERAL POLICY ISSUES THAT COULD HAMPER OR SUPPORT COMMUNITY-BASED NATURAL RESOURCE MANAGEMENT IN HAWAI'I. THIS INCLUDES THE SUCCESSFUL PASSAGE OF RULE FOR THE MILOLI'I CBSFA AND ASSISTANCE IN HELPING THE KIPAHULU, MAUI CBSFA PROGRESS.- E ALU PU'S LAWAI'A PONO (VIRTUOUS FISHING) WORKING GROUP ALSO PARTICIPATED IN AN EXCHANGE THE WITH KIPAHULU OHANA (MAUI) TO LEARN MORE ABOUT THEIR CBSFA EFFORTS FROM BOTH COMMUNITY MEMBERS AND STATE OFFICIALS.- THROUGH PARTICIPATION IN THE INDIGENOUS AQUACULTURE HUB KUA TEAM AND MEMBERS OF THE HUI MALAMA LOKO I'A SUPPORTED AND PARTICIPATED IN PLANNING FOR A SWINOMISH INDIAN TRIBAL COMMUNITY IN WASHINGTON STATE AND HELPED RESTORE THEIR CLAM GARDENS ON THEIR SHORELINE. - KUA BROUGHT 36 NETWORK MEMBERS FOR OUR FIRST GATHERING SINCE THE PANDEMIC BEGAN. IT HELD A THREE EVENT TO DISCUSS AND LEARN ABOUT VARIOUS APPROACHES AND TOOLS FOR KILO (ENVIRONMENTAL OBSERVATION) PRACTICE AT CAMP MOKULEIA, O'AHU.- MEMBERS OF THE LIMU HUI WENT TO HANA, MAUI TO SUPPORT THE FIRST HANA LIMU FESTIVAL SINCE THE PANDEMIC BEGAN, MEMBERS SET UP BOOTHS AND ENGAGED IN SHARING AND LEARNING ABOUT LIMU BETWEEN ORGANIZATIONS AND HANA COMMUNITY MEMBERS. - AFTER 2 YEARS OF ONLINE MEETINGS E ALU PU'S NA KAI EWALU GROUP OF FISHERS HELD THEIR FIRST IN PERSON GATHERING TO DISCUSS MULLET SPAWNING AND GONAD SAMPLING PRACTICES. - KUA HELD ITS FIRST SUCCESSFUL HUI MALAMA LOKO I'A GATHERING SINCE THE PANDEMIC BEGAN AT KALOU LOKO I'A, WAIALE'E, O'AHU. - KUA HELD A COMMUNITY FISH CAMP IN KAHANA, O'AHU FEATURING NET MAKING PRACTICES WITH 'OPELU FISHERMAN CHUCK LESLIE OF KEALAKEKUA, HAWAI'I. - KUA SUPPORTED DIALOGUE AND DEVELOPMENT OF A HUI MALAMA LOKO I'A HATCHERY HUI TO EXPLORE THE CONCEPT, OPPORTUNITIES, OBSTACLES, AND FEASIBILITY OF DEVELOPING SMALL LEVEL RESTORATIVE HATCHERY PILOTS.- KUA CONTINUED TO SUPPORT ONLINE LEARNING EXCHANGES WITH EXPERTS AS WELL AS TALK STORY SESSIONS WITH ALL GUBERNATORIAL CANDIDATES.- IUCN: KUA CONTINUES ITS PARTICIPATION AND LEADERSHIP IN THE INTERNATIONAL UNION FOR THE CONSERVATION OF NATURE. KUA IS AN INAUGURAL INDIGENOUS PEOPLE'S ORGANIZATIONS (IPO) AND ITS ED IS A MEMBER OF THE IUCN COMMISSION ON ENVIRONMENT, ECONOMICS AND SOCIAL POLICY.- IN 2022 KUA JOINED WITH SEVERAL GRASSROOTS LED OCEAN CONSERVATION GROUPS TO START THE NEXT 100 OCEAN EQUITY COLLECTIVE CULMINATING IN OUR FIRST CONFERENCE IN NEW ORLEANS, LOUISIANA IN 2023.- AMERICA THE BEAUTIFUL FOR ALL: IN 2022 KUA JOINED THIS COALITION OF CONSERVATION ORGANIZATIONS NATIONWIDE UNITING TO FURTHER THE US 30X30 (30% PROTECTED AREAS) AND JUSTICE 40 GOALS (40% OF FUNDS BENEFIT FRONTLINE COMMUNITIES) OF THE CURRENT PRESIDENTIAL ADMINISTRATION. 1106955 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 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 1 29 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KEVIN CHANG 8086722545 47-200 WAIHEE ROAD C/O KEY PROJECT KANEOHE HI 96744 ANGELA HI'ILEI KAWELO CHAIR/PRESIDENT 1.00 X X 0 0 0 BARBARA KA'AUMOANA VICE CHAIR/VICE PRESIDENT 1.00 X X 0 0 0 KAPALAI'ULA DE SILVA TREASURER 1.00 X 0 0 0 KAHELELANI CRUZ SECRETARY 4.00 X X 0 0 0 PAMELA FUJII BOARD MEMBER 1.00 X 0 0 0 HANNAH SPRINGER BOARD MEMBER 1.00 X 0 0 0 MAILE SHANNON BOARD MEMBER 1.00 X 0 0 0 KEVIN KJ CHANG EXECUTIVE DIRECTOR 40.00 X 104306 0 7310 104306 0 7310 1 0 0 0 0 17790 1256784 1274574 CONTRACT REVENUE 900099 66850 66850 FISCAL SPONSOR REVENUE 900099 9250 9250 76100 OTHER 541900 2051 2051 2051 1352725 78151 0 0 X 111616 89292 11162 11162 462333 408370 35379 18584 112974 98553 8993 5428 47713 41413 3857 2443 320457 261281 59171 5 27759 24093 2244 1422 21793 18915 1762 1116 92952 80677 7515 4760 1822 1582 147 93 SUPPLIES 57870 50228 4679 2963 OTHER EXPENSE 18346 15924 1483 939 HONORARIUM 12494 10844 1010 640 TELECOMMUNICATIONS 6663 5783 539 341 1294792 1106955 137941 49896 2023710 2230236 36654 50806 2582 2858 377 400 2063323 2284300 55141 133199 667304 752290 722445 885489 X 1128405 1230309 212473 168502 1340878 1398811 2063323 2284300 57933 0 X 0 1 X 0 0 X 922194 1130040 1348562 1347664 1274574 6023034 922194 1130040 1348562 1347664 1274574 6023034 2752088 3270946 350 5705 2051 8106 6031140 643940 0.54230 0.50820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DEFERRED REVENUE 699102 ACCRUED EXPENSES 53188 752290 X 1352725 0 1352725 0 1352725 1294792 0 1294792 0 1294792 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3)AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OFTHE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER SECTION 235 OF THE HAWAI'I REVISED STATUTES. IN EVALUATING A TAX POSITION FOR RECOGNITION, THE ORGANIZATION EVALUATES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX POSITION IS MEASURED AND RECOGNIZED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT, IN MANAGEMENT'S JUDGMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP AS OF DECEMBER 31, 2022 AND 2021. IT IS THE ORGANIZATION'S POLICY TO ACCRUE INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS ANY RELATED PENALTIES IN OTHER EXPENSES. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021. THE ORGANIZATION FILES INFORMATION RETURNS IN THE UNITED STATES ("U.S.") FEDERAL JURISDICTION. THE ORGANIZATION'S EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THE YEARS ENDED DECEMBER 31, 2019 THROUGH 2021, FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2022. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE DRAFT FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTERESTS FOR REVIEW BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMPENSATION IS DETERMINED BY AN INDEPENDENT HIRING COMMITTEE MADE UP OF REPRESENTATIVES FROM THE COMMUNITIES SERVED BY THE ORGANIZATION. THE COMMITTEE TAKES INTO CONSIDERATION NON-PROFIT SECTOR SALARY DATA. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES - OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 261,204. MANAGEMENT AND GENERAL EXPENSES 59,164. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 320,368. PROFESSIONAL FEES - FISCAL SPONSOR FEE: PROGRAM SERVICE EXPENSES 77. MANAGEMENT AND GENERAL EXPENSES 7. FUNDRAISING EXPENSES 5. TOTAL EXPENSES 89.