2024-05-14T14:57:22-05:00 2023-06-30 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2022-07-01 760717301 HO'OKAKO'O CORPORATION HOOK 8089833830 1360 S BERETANIA STREET 204 HONOLULU HI 96814 DAVID Y GIBSON EXECUTIVE DIRECTOR 8089833830 2024-05-08 1 DAVID GIBSON 999009999 1 MICHAEL I TANAKA P00412914 8085242255 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID Y GIBSON 1360 S BERETANIA STREET 204 HONOLULU HI 96814 4831749 0 X WWW.HOOKAKOO.ORG X 2002 HI TO PROVIDE LEADERSHIP, ACCOUNTABILITY, AND DIRECT SUPPORT TO HIGH QUALITY CHARTER SCHOOLS IN THE REINVENTION AND TRANSFORMATION OF PUBLIC EDUCATION FOR THE PURPOSE OF IMPROVING THE ACADEMIC AND PERSONAL GROWTH OF STUDENTS AND THE CONTRIBUTION OF SCHOOLS TO THEIR NATIVE HAWAIIAN COMMUNITIES. 7 7 8 0 0 0 3911688 4060439 719155 759650 748 11574 0 86 4631591 4831749 3688901 3767042 0 0 625812 670626 0 0 0 255817 374265 4570530 4811933 61061 19816 1567414 2077413 394360 884543 1173054 1192870 WE EMPOWER COMMUNITIES TO DEVELOP HIGH QUALITY, STUDENT-CENTERED, AND SUSTAINABLE HAWAIIAN-FOCUSED CHARTER SCHOOLS BY PROVIDING EXCEPTIONAL EDUCATIONAL SUPPORT SERVICES, MUTUAL ACCOUNTABILITY, AND A CULTURE OF LEARNING. 0 0 4543109 3767042 759736 HO'OKAKO'O CORPORATION PROVIDES VARIOUS PERSONNEL, MANAGEMENT, AND LEADERSHIP DEVELOPMENT SERVICES TOWARDS THE OPERATIONS OF WAIMEA MIDDLE SCHOOL, KUALAPU'U ELEMENTARY SCHOOL, AND KAMAILE ACADEMY. THE ORGANIZATION CHARGES A FEE FOR THESE COMPREHENSIVE SCHOOL SUPPORT SERVICES. ASSIST SCHOOLS ALREADY IN OPERATION ON ISSUES THAT AFFECT ALL SCHOOLS IN THE PROGRAM. ACTIVITIES INCLUDE STUDENT LEARNING & ACHIEVEMENT, CURRICULUM DEVELOPMENT, STANDARDS/MEASUREMENT OF SUCCESS, TEACHER PROFESSIONAL DEVELOPMENT, STUDENT SUPPORT, AND RESOURCE MANAGEMENT. 4543109 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 14 0 1 8 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 DALE ABE SENIOR ACCOUNTANT 8089833830 1360 S BERETANIA ST 202 HONOLULU HI 96814 PUALANI S AKAKA CHAIR 4.00 X X 0 0 0 JONATHAN CHING VICE CHAIR 4.00 X X 0 0 0 KUMAU PINEDA-AKIONA SECRETARY 4.00 X X 0 0 0 IVAN TAKUSHI TREASURER 4.00 X X 0 0 0 MARY KOMOMUA DIRECTOR 4.00 X 0 0 0 SUSAN MADDOX DIRECTOR 4.00 X 0 0 0 KEALOHA FOX DIRECTOR 4.00 X 0 0 0 DAVID Y GIBSON EXECUTIVE DIRECTOR 40.00 X 130800 0 10164 130800 0 10164 1 0 0 0 0 2024603 2035836 4060439 CENTRALIZED SCHOOL SUP 611710 759650 759650 759650 11574 11574 OTHER INCOME 611710 86 86 86 4831749 759736 0 11574 3767042 3767042 130800 115104 15696 425204 366107 59097 73404 57766 15638 41218 41218 17049 9827 7222 19538 16998 2540 13667 12383 1284 1770 1770 15351 10985 4366 CONSULTANTS 272902 168215 104687 DUES AND FEES 26976 15958 11018 OTHER 7012 2724 4288 4811933 4543109 268824 0 199 199 1163784 1711025 205023 122357 23704 22468 3006 1236 195402 242596 1567414 2077413 61557 102898 130996 701090 201807 80555 394360 884543 X 1084402 1104188 88652 88682 1173054 1192870 1567414 2077413 19816 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23704 22468 1236 1236 RECEIVABLE FROM KAMAILE ACADEMY 148504 RECEIVABLE FROM KUALAPU'U SCHOOL 51407 RECEIVABLE FROM WAIMEA MIDDLE SCHOOL 33496 SECURITY DEPOSIT 8897 RECEIVABLE FROM HO'OKAKO'O LLC 292 242596 PAYABLE TO KAMAILE 43702 PAYABLE TO KUALAPU'U SCHOOL 36266 PAYABLE TO WMS 587 80555 X 4831749 0 4831749 0 4831749 4811933 0 4811933 0 4811933 PART X, LINE 2: HO'OKAKO'O CORPORATION (HC) IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HC IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 HO'OKAKO'O CORPORATION'S NONDISCRIMINATORY POLICIES HAVE BEEN ANNOUNCED AT VARIOUS SCHOOL AND COMMUNITY MEETINGS. SCHEDULE E, PART I, LINE 4 SEE PART II SCHEDULE E, PART I, LINE 6 U.S. DEPARTMENT OF EDUCATION - NATIVE HAWAIIAN EDUCATION FUNDS WERE RECEIVED TO SUPPORT EDUCATION PARTNERSHIPS AT KAMAILE ACADEMY. THE GRANT PROVIDES FOR KINDERGARTEN THROUGH 3RD GRADE LITERACY PROGRAMS FOR CHILDREN WHO RESIDE IN KAMAILE'S GEOGRAPHIC AREA. SCHEDULE E, PART I, LINE 7 PURSUANT TO ITS IRS DETERMINATION LETTER DATED 8/21/2003 (DLN 17053091041043), HO'OKAKO'O CORPORATION IS NOT SUBJECT TO THE PUBLISHING REQUIREMENTS OF IRS REV. PROC. 75-50 AS LONG AS IT OPERATES UNDER A CONTRACT WITH THE STATE OF HAWAII. SCHEDULE E, LINE 4 - EXPLANATION OF RECORDS NON-MAINTENANCE: HO'OKAKO'O CORPORATION IS OPERATING UNDER CONTRACT WITH THE STATE OF HAWAII. UNDER THE CONTRACT, HO'OKAKO'O CORPORATION MUST ACHIEVE ITS PRIMARY EXEMPT PURPOSE WITHOUT BEING EXCLUSIVE, ELITIST, OR SEGREGATIONIST. ALSO, AS PART OF ITS AGREEMENT WITH THE STATE OF HAWAII, CHARTER SCHOOLS OPERATED BY HO'OKAKO'O CORPORATION ARE REQUIRED TO BE TREATED AS PUBLIC SCHOOLS. AS SUCH, THEY ARE SUBJECT TO THE PROVISIONS DESCRIBED IN HAWAII'S STATE CONSTITUTION PROHIBITING DISCRIMINATION IN PUBLIC EDUCATION ON THE BASIS OF RACE, RELIGION, SEX, OR ANCESTRY (ARTICLE X, SECTION 1). ALSO, FOR HO'OKAKO'O CORPORATION TO OPERATE A CHARTER SCHOOL IN THE STATE OF HAWAII, THEY MUST BE OPEN TO ALL STUDENTS WITHOUT DISCRIMINATION ON THE BASIS OF RACE, COLOR, CREED, NATIONAL ORIGIN, SEX OR SEXUAL ORIENTATION, MENTAL OR PHYSICAL CHALLENGES, ATHLETIC PERFORMANCE, PROFICIENCY IN THE ENGLISH LANGUAGE OR FOREIGN LANGUAGES, ACADEMIC ACHIEVEMENT OR ANY OTHER SPECIAL CIRCUMSTANCES. THEREFORE, HO'OKAKO'O CORPORATION DOES NOT MAINTAIN RECORDS REQUIRED IN QUESTIONS 4A, 4B, 4C, OR 4D. 1 KAMAILE ACADEMY 85-180 ALA AKAU STREET WAIANAE HI 96792 270820688 ST OF HI - BOE 2131315 0 N/A N/A MEAL FUNDING & EDUCATIONAL PROGRAM FUNDING KUALAPU'U SCHOOL PO BOX 260 KUALAPUU HI 96757 ST OF HI - BOE 886526 0 N/A N/A MEAL FUNDING & EDUCATIONAL PROGRAM FUNDING WAIMEA MIDDLE SCHOOL 67-1229 MAMALAHOA HIGHWAY WAIMEA HI 96743 ST OF HI - BOE 749201 0 N/A N/A MEAL FUNDING & EDUCATIONAL PROGRAM FUNDING 3 PART I, LINE 2: THE HO'OKAKO'O CORPORATION (HC) BOARD APPROVES THE ANNUAL BUDGET FOR THE GRANT FUNDS AND MONITORS THE USE OF GRANT FUNDS ON A QUARTERLY BASIS. HC STAFF REVIEW AND APPROVE DAILY TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS REVIEWED BY THE HO'OKAKO'O CORPORATION BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS AND OFFICERS ANNUALLY MUST COMPLETE A "CONFLICT OF INTEREST DISCLOSURE AND COMPLIANCE" FORM. THIS DISCLOSURE FORM INCLUDES INFORMATION ON ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST INVOLVING A DIRECTOR OR OFFICER. AS NEW DIRECTORS JOIN THE BOARD AND NEW OFFICERS ARE ELECTED, HE/SHE MUST COMPLETE THE "CONFLICT OF INTEREST DISCLOSURE AND COMPLIANCE" FORM. COMPLETED "CONFLICT OF INTEREST DISCLOSURE AND COMPLIANCE" FORMS SHALL BE RETAINED BY THE CORPORATION. ALL SUCH INFORMATION SHALL BE HELD IN CONFIDENCE UNLESS THE BEST INTERESTS OF THE CORPORATION DICTATES OTHERWISE. ANY DISCLOSURE OF SUCH FORM OR THE INFORMATION THEREIN SHALL TAKE PLACE ONLY UPON THE MAJORITY VOTE OF THE BOARD OR AS MAY BE REQUIRED BY VALID LEGAL ORDER. FORM 990, PART VI, SECTION B, LINE 15 A BOARD RECRUITMENT COMMITTEE (ALL WITH NO CONFLICTS OF INTEREST) DETERMINES THE SALARY FOR THE ED POSITION BASED ON COMPARABLE SALARY DATA FOR EXECUTIVES OF EDUCATIONAL NON-PROFIT ORGANIZATIONS. OTHER OFFICERS OF THE ORGANIZATION SERVE WITHOUT COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HO'OKAKO'O LLC 1360 S BERETANIA STREET SUITE 202 HONOLULU HI 96814 825202879 TO PROVIDE EDUCATIONAL MANAGEMENT AND ADMINISTRATIVE SERVICES HI 9650 27512 HO'OKAKO'O CORPORATION SCHEDULE R HO'OKAKO'O CORPORATION IS THE SOLE MEMBER OF HO'OKAKO'O LLC. IT WAS FORMED TO PROVIDE EDUCATIONAL MANAGEMENT AND ADMINISTRATIVE SERVICES TO PUBLIC CHARTER SCHOOLS.