2025-11-13T23:04:25-06:00 2024-12-31 273670123 SCHLISSEL & ASSOCIATES LLC 1164 BISHOP STREET - STE 1612 HONOLULU HI 96813 990 2024-01-01 454509939 KUA AINA ULU AUAMO KUAA 8086722545 47-200 WAIHEE ROAD CO KEY PROJEC KANEOHE HI 96744 KEVIN CHANG EXECUTIVE DIRECTOR 8086722545 2025-11-13 1 0 ALAN M SCHLISSEL P01451320 8087327232 2024 2025-03-06 01:10:19Z KEVIN CHANG 47-200 WAIHEE ROAD C/O KEY PROJECT KANEOHE HI 96744 3661488 0 X HTTP://KUAHAWAII.ORG X 2012 HI SEE SCHEDULE O - SUPPLEMENTAL INFORMATIONTHE 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. 10 10 10 350 0 0 1160482 3588175 63395 70525 0 1004 10049 1784 1233926 3661488 0 0 0 0 726390 934075 0 0 67867 509025 560708 1235415 1494783 -1489 2166705 1923014 4454272 525692 825403 1397322 3628869 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 1297745 72309 PROGRAM PROVIDES SUPPORT, TECHNICAL ASSISTANCE, FACILIATION AND CAPACITY-BUILDING FOR COMMUNITY-BASED CONSERVATION PROJECTS AND PROGRAMS THROUGHOUT HAWAII.KUA CONTINUES 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 ROLE OF THESE NETWORKS IS TO SUSTAIN MOMENTUM AND REMAIN ACTIVE IN THEIR ALLIANCE TO MALAMA AINA AND TO BE GENERATIVE IN THEIR WORK. 2024 WAS THE FIRST YEAR SINCE THE PANDEMIC KUA HELD ALL OF ITS LARGE ANNUAL NETWORK GATHERINGS IN PERSON. KUA ALSO CONTINUED TO BUILD ON OPPORTUNITIES FOR SMALLER CONTINGENTS TO GATHER AS WELL AS SMALL SCALE EXCHANGES AMONGST OUR ISLAND-WIDE NETWORKS. MANY MALAMA 'AINA EFFORTS OCCURRED OVER THE PAST YEAR, SOME THAT FOCUSED ON SHORT TERM GOALS SUCH AS EDUCATING THE PUBLIC AND DECISION-MAKERS ON LIMU, COMMUNITY-BASED FISHERY MANAGEMENT, STRATEGIZING AROUND LOKO I'A NEEDS, INVASIVE MULLET, RESTORATIVE AQUACULTURE AND RESEARCHING MOI SPAWNING. KUA ALSO SUPPORTED INTERNATIONAL EXCHANGES AMONG AQUACULTURAL PRACTITIONERS AND PRESENTED AND TOOK LEADERSHIP IN THE SOUTH PACIFIC COMMUNITY FISHERY DIALOGUES IN NADI, FIJI AND NOUMEA, NEW CALEDONIA. SOME HIGHLIGHTS INCLUDED KUA LEADERSHIP KEYNOTE AND FISHER MOI SPAWNING RESEARCH PRESENTATIONS AT THE AMERICAN FISHERIES SOCIETY CONVENTION IN HAWAI'I. A SIGNIFICANT MILESTONE WAS A CULMINATION OF YEARS OF EFFORT, LIKE THE COLLECTIVE SUPPORT AND PASSAGE OF THE KIPAHULU COMMUNITY-BASED SUBSISTENCE FISHING AREA (CBSFA) PROCESS. 1297745 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 20 0 1 10 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI 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 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 LA'AKEA POEPOE BOARD MEMBER 1.00 X 0 0 0 SCOTT GARLOUGH BOARD MEMBER 1.00 X 0 0 0 MIKE KAYSER 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 136816 0 7981 136816 0 7981 1 0 0 0 0 190085 3398090 3588175 CONTRACT REVENUE 900099 70525 70525 70525 1004 1004 1715 0 1715 1715 OTHER 900099 69 69 69 3661488 72309 0 1004 X 144797 115837 14480 14480 600647 523522 53056 24069 122555 109873 8321 4361 66076 56714 5980 3382 165848 152884 11602 1362 17587 15095 1592 900 22028 18907 1993 1128 270175 231895 24450 13830 1256 1078 114 64 SUPPLIES 52393 44970 4741 2682 HONORARIUM 21042 18061 1904 1077 TELECOMMUNICATIONS 6217 5336 563 318 OTHER EXPENSE 4162 3573 375 214 1494783 1297745 129171 67867 1918353 2186729 0 2063861 2610 189870 2048 2932 3 10880 1923014 4454272 42231 51473 483461 773930 525692 825403 X 1326797 3578869 70525 50000 1397322 3628869 1923014 4454272 2166705 64842 0 X 0 1 X 0 0 X 1348562 1347664 1274574 1160482 3588175 8719457 1348562 1347664 1274574 1160482 3588175 8719457 2328123 6391334 1004 1004 5705 2051 69 7825 8728286 586896 0.73230 0.57900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 REFUNDABLE ADVANCES 654922 ACCRUED EXPENSES 119008 773930 X 3729001 64842 2671 67513 3661488 0 3661488 1497454 2671 2671 1494783 0 1494783 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. 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, 2024 AND 2023. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION EVALUATED ITS TAX POSITION FOR THE YEARS ENDED DECEMBER 31, 2021 THROUGH 2023, THE TAX YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2024. 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 THE ORGANIZATION'S BOARD OF DIRECTORS WHICH IS COMPRISED OF REPRESENTATIVES FROM HAWAII'S BROADER COMMUNITY AND MEMBERS OF THE COMMUNITIES SERVED BY THE ORGANIZATION. THE BOARD OF DIRECTORS TAKE 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 152,884. MANAGEMENT AND GENERAL EXPENSES 11,602. FUNDRAISING EXPENSES 1,362. TOTAL EXPENSES 165,848.