2025-11-07T12:14:36-06:00 2024-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2024-01-01 990226111 AHA PUNANA LEO AHAP 8089354304 96 PUUHONU PLACE HILO HI 96720 KA'IULANI LAEHA CEO 8089354304 2025-11-06 1 1 TRITIA FOSTER P02164134 9494742020 2024 2025-03-06 01:10:19Z KA'IULANI LAEHA 96 PUUHONU PLACE HILO HI 96720 13671790 0 X WWW.AHAPUNANALEO.ORG X 1983 HI OPERATING AND ADMINISTERING HAWAII MEDIUM SCHOOLS AND RELATED PROGRAMS. 6 6 128 325 0 0 5728507 6736084 2907340 3526258 302047 145140 544738 736469 9482632 11143951 367579 1135739 0 0 3482975 4109688 0 0 52666 2895354 2924554 6745908 8169981 2736724 2973970 28424982 32116053 929780 964243 27495202 31151810 TO DRIVE AND INSPIRE CHANGE TO ENSURE A LIVING HAWAIIAN LANGUAGE IN HAWAII AND BEYOND. 0 0 5890489 1135739 3387973 SCHOOL OPERATIONS: IN 2024, 'AHA PNANA LEO (APL) OPERATED 12 HAWAIIAN-LANGUAGE MEDIUM CHILD CARE CENTERS AND 2 INFANT AND TODDLER PROGRAMS STATEWIDE, PROVIDING OVER 300 CHILDREN WITH EARLY HAWAIIAN LANGUAGE MEDIUM PROGRAMMING. IN ADDITION, APL PROVIDED TEACHER TRAINING AND DEVELOPMENT CURRICULUM TO ENSURE HIGH-QUALITY INSTRUCTION. THE ORGANIZATION ALSO SUPPORTED OVER 300 FAMILIES THROUGH LANGUAGE RESOURCES, WORKSHOPS, AND TRAINING TO REINFORCE LEARNING AT HOME TO PROMOTE INTER-GENERATIONAL LANGUAGE REVITALIZATION. 725561 138285 COMMUNITY PROGRAMMING: APL ADMINISTERED PROGRAMS IN THE BROADER COMMUNITY TO RAISE AWARENESS OF LANGUAGE REVITALIZATION AND FOSTER HAWAIIAN LANGUAGE FLUENCY. ACTIVITIES INCLUDED DEVELOPING AND DISTRIBUTING HAWAIIAN LANGUAGE EDUCATIONAL MATERIALS, HOSTING COMMUNITY EVENTS AND CULTURAL PROGRAMS, OFFERING ONLINE HAWAIIAN LANGUAGE CLASSES, AND PROVIDING A FREE APP TO SUPPORT HAWAIIAN LANGUAGE LEARNERS. 6616050 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 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 35 0 128 1 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI 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 KI'OPE RAYMOND SECRETARY 1.00 X X 0 0 0 LARRY KIMURA 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 145987 0 23224 K SEAN KEKINA COO 40.00 X 109589 0 14267 CRISTIN GALLAGHER CFO 40.00 X 5923 0 0 261499 0 37491 2 0 1 0 FUJIYAMA CONSTRUCTION INC 523 LAUKAPU STREET HILO HI 96720 CONSTRUCTION 372419 POUKIHI LLC 55 MERCHANT STREET SUITE 3100 HONOLULU HI 96813 ACCOUNTING SERVICES 283309 INSPIRED PLAY LLC 96-1417 WAITHONA PL A PEARL CITY HI 96782 PLAYGROUND EQUIPMENT AND CONSTRUCTION 252070 CULINARY FLIGHT HAWAII LLC PO BOX 1290 KAILUAKONA HI 96734 CATERING SERVICES 109079 SUMMER HELMS PO BOX 150 HALEIWA HI 96712 GRANT MANAGEMENT 108500 5 4563405 2172679 6736084 TUITION AND FEES 611630 3375606 3375606 COMMUNITY BASED PROGRAM FEES 611630 138285 138285 OTHER PROGRAM SALES AND FEES 611630 12367 12367 3526258 358673 358673 534900 0 534900 534900 534900 2314306 2527839 -213533 -213533 -213533 OTHER INCOME 900099 170935 170935 ADMINISTRATION FEES 900099 30634 30634 201569 11143951 4262727 0 145140 401547 401547 734192 734192 293068 252514 38526 2028 3078458 2651619 405497 21342 29877 25799 3874 204 449815 388420 58325 3070 258470 223192 33514 1764 8151 6775 1307 69 8000 6650 1283 67 414001 344138 66370 3493 119242 61989 55614 1639 179278 151306 26573 1399 368126 321567 46182 377 4561 4550 11 439886 105030 334856 123356 88469 34887 SCHOOL ACTIVITIES 574444 563904 10540 EQUIPMENT LEASE AND MAI 420929 99682 305185 16062 OTHER EXPENSES 179715 108600 71115 PROJECT EXPENSES 83713 76107 7606 1152 1152 8169981 6616050 1501265 52666 6857575 5770303 653824 1145195 1600988 560686 128592 561332 16015 47325 14594721 4509533 10061050 10085188 9099438 13938212 7500 7812 28424982 32116053 409921 430776 144526 395913 375333 137554 929780 964243 X 21045530 26631798 6449672 4520012 27495202 31151810 28424982 32116053 2973970 682638 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2466209 254536 2720745 2147948 318261 2466209 2551153 53023 -456228 2147948 2283502 267651 5286 2551153 2000000 29080 268896 14474 2283502 0.73509 0.26490 0 0 3073154 3073154 8393000 3243909 5149091 1480886 520344 960542 1311163 541789 769374 336518 203491 133027 10085188 LEASE LIABILITY 137554 137554 X 11469494 682638 377100 1059738 10409756 734195 734195 11143951 7812886 377100 377100 7435786 734195 734195 8169981 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 THE YEAR ENDED DECEMBER 31, 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 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 O NAWAHI 16-120 OPUKAHAIA KEAAU HI 96749 050584297 GOV 392047 0 TEACHER PROFESSIONAL DEVELOPMENT KE KULA O NAWAHI 16-120 OPUKAHAIA KEAAU HI 96749 050584297 GOV 9500 0 EARLY LEARNING DUAL CREDIT PROGRAM TUITION ASSISTANCE 168 674960 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. 0 0 0 0 0 0 0 0 0 KA'IULANI LAEHA CEO 145987 0 0 0 0 0 22724 0 500 0 169211 0 0 0 TERRY KIMOKEO EMPLOYEE 6181 TERRY KIMIKEO IS THE PRINCIPAL OWNER AND OPERATOR OF THE BUSINESS PROVIDING THESE SERVICES IS ALSO AN EMPLOYEE OF THE ORGANIZATION WHOSE DUTIES AND RESPONSIBILITIES ARE NOT PROVIDING CLEANING SERVICES. IN 2024, THE ORGANIZATION PAID THE PRINCIPAL OWNER OF THE SERVICE PROVIDER $6,181 FOR CLEANING SERVICES PROVIDED THROUGHOUT THE YEAR. 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS KAUANOE KAMANA AND WILLIAM H. WILSON ARE MARRIED. THEIR SON HULILAU WILSON IS ALSO A BOARD MEMBER. 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.