2025-05-02T15:25:55-04:00 2024-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-07-01 020556883 MA KA HANA KA IKE BUILDING PROGRAM MAKA 8082488581 PO BOX 968 HANA HI 96713 LIPOA KAHALEUAHI EXECUTIVE DIRECTOR 8082488581 2025-04-25 true true GRETCHEN KREMEYER P00768528 8082425002 2025-04-26 2023 2025-03-06 01:10:19Z LIPOA KAHALEUAHI PO BOX 968 HANA HI 96713 5221757 false X HANABUILD.ORG X 2001 HI TO PROVIDE AT RISK HANA, MAUI YOUTH A WAY TO LEARN AS WELL AS BUILD THEIR SELF ESTEEM AND SHOW THEM THEY HAVE THE POWER TO CHANGE THEIR FUTURE. 5 5 72 118 0 1770116 4862403 322931 150 32628 3795 1770266 5221757 0 0 1484992 1266284 0 99880 317698 726952 1802690 1993236 -32424 3228521 573378 3854387 140242 192730 433136 3661657 X TO PROVIDE AT RISK HANA, MAUI YOUTH A WAY TO LEARN AS WELL AS BUILD THEIR SELF ESTEEM AND SHOW THEM THEY HAVE THE POWER TO CHANGE THEIR FUTURE. false false 574073 326726 BUILDING PROGRAM. THE BUILDING PROGRAM CONSISTS OF A HANDS-ON LEARNING PROGRAM USING TOOLS AND PROVIDING MEANINGFUL WORK EXPERIENCE. PARTICIPANTS WERE EXPOSED TO ALL FACETS OF THE BUILDING TRADE INDUSTRY INCLUDING INSTALLING PV AND HOT WATER SOLAR DEVICES AS WELL AS GENERAL BUILDING CONSTRUCTION. 401619 COMMUNITY FARM. THE ORGANIZATION APPLIES ITS HANDS-ON TEACHING APPROACH TO AN AGRICULTURAL SETTING THROUGH HANA'S FIRST COMMUNITY FARM. MAHELE FARM BRINGS TOGETHER COMMUNITY MEMBERS OF ALL AGES TO LEARN THE SKILLS OF ORGANIC FOOD PRODUCTION AND SELF-SUSTENANCE. 397452 CULINARY EDUCATION THE KAHU 'AI PONO CULINARY EDUCATION PROGRAM IS DESIGNED TO SUPPORT STUDENTS AND APPRENTICES AS THEY WORK TO ATTAIN SPECIFIC SKILLS FOR PROCESSING 'AINA-BASED, LOCAL FOODS, AND AN APPRECIATION FOR HEALTHY FOODS. THE PREPARATION OF VALUE-ADDED PRODUCTS AND SPECIALTIES TAPS INTO GENERATIONS-OLD KNOWLEDGE, GROUNDS AND CONNECTS YOUTH TO NATIVE HAWAIIAN CULTURE, AND PREPARES THEM FOR CAREER OPPORTUNITIES SUPPORTING LOCAL AGRICULTURE. 254336 MALAMA HALOA. OUR MALAMA HALOA PROGRAM RECONNECTS YOUTH AND THEIR OHANA WITH TRADITIONAL NATIVE HAWAIIAN FOODS AND THE CULTURAL PRACTICES SURROUNDING THEM, USING THESE ACTIVITIES: KU'I 'AI SESSIONS AT HANA SCHOOL WHERE STUDENTS HAND POUND TARO INTO TRADITIONAL PA'I'AI, KAPA MAKING, AND MAKAHIKI SEASON CEREMONY AND GAMES. COMMUNITY MEMBERS, STAFF, AND STUDENTS ALSO PARTICIPATE IN POI BOARD AND STONE CARVING WORKSHOPS. THROUGH THE GUIDANCE OF KUPUNA AND GENERATIONAL KALO FARMERS, THIS PROGRAM HELPED TO RESTORE OVER 30 WETLAND KALO PATCHES IN WAILUA NUI. 254336 1627480 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 72 true false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false HI X MA KA HANA KA IKE BUILDING PROGRAM 8082488581 PO BOX 968 HANA HI 96713 KATHLEEN STREET PRESIDENT 1.00 X X 0 0 0 KAIMANA CABEBE VICE PRESIDE 1.00 X X 0 0 0 POHAKAWAI'IPU'UHAOA KANAKA'OLE SECRETARY 1.00 X X 0 0 0 HUAKANE MEDEIROS TREASURER 1.00 X X 0 0 0 DEGE O'CONNELL DIRECTOR 1.00 X 0 0 0 LIPOA KAHALEUAHI EXECUTIVE DI 40.00 X 80625 0 7183 80625 7183 false false false 981344 3881059 4862403 PROGRAM FEES AND CONTRACTS 611710 322931 322931 322931 32628 32628 OTHER REVENUE 900099 3795 3795 3795 5221757 326726 32628 87808 68094 12977 6737 928484 719830 137349 71305 1668 1297 244 127 89496 69616 13086 6794 158828 123547 23224 12057 39705 39705 4742 3689 693 360 27133 27133 18576 18576 22871 22871 8738 8738 EDUCATIONAL FEES 343991 343991 STUDENT PROGRAM 203715 201147 2568 DEVELOPMENT 40621 18951 19170 2500 LICENSING FEES 8493 8493 8367 8367 1993236 1627480 265876 99880 89905 72913 251927 2727221 246733 130357 612037 17154 17672 463941 286880 83285 177061 750 750 573378 3854387 2791 3878 42377 137451 146475 140242 192730 X 433136 3502557 159100 433136 3661657 573378 3854387 3228521 X false true X true false X 910203 977373 1323137 1228026 4862403 9301142 255309 278780 542090 326726 1402905 910203 1232682 1601917 1770116 5189129 10704047 10704047 240 67 54 150 32628 33139 240 67 54 150 32628 33139 910443 1232749 1601971 1770266 5221757 10737186 0.99690 0.99990 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 463941 286880 177061 177061 STUDENT AWARDS PAYABLE 90880 PAYROLL LIABILITIES 55595 146475 X 5235757 14000 14000 5221757 5221757 2007236 14000 14000 1993236 1993236 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. 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 FOR FISCAL YEAR 2024. 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 FISCAL YEAR 2021. FORM 990, PAGE 2, PART III, LINE 4D MALAMA HALOA. OUR MALAMA HALOA PROGRAM RECONNECTS YOUTH AND THEIR OHANA WITH TRADITIONAL NATIVE HAWAIIAN FOODS AND THE CULTURAL PRACTICES SURROUNDING THEM, USING THESE ACTIVITIES: KU'I 'AI SESSIONS AT HANA SCHOOL WHERE STUDENTS HAND POUND TARO INTO TRADITIONAL PA'I'AI, KAPA MAKING, AND MAKAHIKI SEASON CEREMONY AND GAMES. COMMUNITY MEMBERS, STAFF, AND STUDENTS ALSO PARTICIPATE IN POI BOARD AND STONE CARVING WORKSHOPS. THROUGH THE GUIDANCE OF KUPUNA AND GENERATIONAL KALO FARMERS, THIS PROGRAM HELPED TO RESTORE OVER 30 WETLAND KALO PATCHES IN WAILUA NUI. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM MATTERS WHERE A CONFLICT HAS BEEN IDENTIFIED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B BOARD MEMBERS DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR, AS WELL AS ALL OTHER EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.