2026-06-29T12:50:51-05:00 2025-08-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-09-01 990352665 KANU O KA AINA LEARNING OHANA KANU 8088878144 PO BOX 6511 KAMUELA HI 96743 NANCY LEVENSON SECRETARY 8088878144 2026-06-29 1 1 RODNEY M HARANO P00389596 8085311040 2026-06-26 2024 2025-03-06 01:10:19Z TAFFI WISE PO BOX 6511 KAMUELA HI 96743 11326184 0 X WWW.KALO.ORG X 2000 HI TO ADMINISTER PROGRAMS FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE. 5 4 64 6 0 0 6463752 9758916 1347604 1558092 240 9176 0 0 7811596 11326184 8157160 7066767 0 0 1759894 1678755 0 0 31649 2103494 1663904 12020548 10409426 -4208952 916758 16477657 18349522 16334423 16978283 143234 1371239 SERVING AND PERPETUATING SUSTAINABLE HAWAIIAN COMMUNITIES THROUGH EDUCATION WITH ALOHA. 0 0 9764240 7066767 1558092 EDUCATIONAL SUPPORT PRIMARILY ADMINISTERED THROUGH CHARTER SCHOOLS IN HAWAII, WHICH SERVED APPROXIMATELY 4,668 STUDENTS. KALO PROGRAMS INCLUDE MALAMAPOKI'I PRESCHOOL, KAHOIWAI TEACHER CERTIFICATION AND AFTERSCHOOL AND SUMMER SCHOOL AS WELL AS SUPPORT TO 17 HAWAIIAN-FOCUSED CHARTER SCHOOLS THROUGH NA LEI NA'AUAO ALLIANCE FOR NATIVE HAWAIIAN EDUCATION. IN 2024 KALO SERVED 6,000 PROGRAM PARTICIPANTS. 9764240 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 28 0 1 64 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X KATIE BENIONI 8088871117 64-1043 HIIAKA STREET KAMUELA HI 96743 NANCY LEVENSON BOARD SECRETARY 40.00 X X 121061 0 27452 HANNAH SPRINGER BOARD PRESIDENT 1.00 X X 0 0 0 EDWARD TEIXEIRA VICE PRESIDENT 1.00 X X 0 0 0 JUDY OLIVEIRA TREASURER 1.00 X X 0 0 0 DWIGHT TAKAMINE DIRECTOR 1.00 X 0 0 0 TAFFI WISE EXECUTIVE DIRECTOR 8.00 1.00 X 64896 0 41635 MARY KATIE BENIONI CHIEF FINANCIAL OFFICER 40.00 1.00 X 149950 0 38289 NOEKEONAONA REYNOLDS-KIRBY CHIEF ACADEMIC OFFICER 40.00 X 103736 0 34432 439643 0 141808 3 0 0 0 USDA RURAL DEVELOPMENT HOUSING SERVICE 154 WAIANUENUE AVE ROOM 311 HILO HI 96720 LOAN SERVICING 681672 1 8877312 881604 9758916 G & A AND TUITION REVENUE 611710 932104 932104 RENT FR AFFILIATED ORG 531120 625988 625988 1558092 9176 9176 11326184 1558092 0 9176 7066767 7066767 465161 383154 77542 4465 960309 790925 160034 9350 28998 23885 4834 279 123292 101556 20552 1184 100995 83189 16836 970 219 219 41159 41159 84300 79914 4156 230 169724 127147 40445 2132 193650 120949 69066 3635 176473 154831 20560 1082 448263 331060 111343 5860 478495 445989 30881 1625 EQUIPMENT 25255 17225 7629 401 TRAINING 24107 15390 8281 436 PROGRAM PROJECTS 22259 22259 10409426 9764240 613537 31649 904552 1322179 378795 531986 519999 1316663 11742 155307 59067 118773 18249925 6390609 12330452 11859316 2019633 2830881 253417 214417 16477657 18349522 499090 1422339 10690519 10431768 4850000 4850000 294814 274176 16334423 16978283 X -91827 1141918 235061 229321 143234 1371239 16477657 18349522 916758 311247 0 X 0 1 X 1 1 1 X 3900164 3438501 7056894 6459726 9756609 30611894 3900164 3438501 7056894 6459726 9756609 30611894 30611894 4448 4469 446 240 9176 18779 30630673 6609610 0.99940 0.99940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 9764240 9764240 638212 159553 0 0 349055 528680 714263 638212 2230210 3345315 223 678 901 87264 132170 178566 159553 557553 836330 17986004 6137390 11848614 183363 172662 10701 80558 80557 1 11859316 DUE TO KANU O KA `AINA NEW CENTURY PUBLIC CHARTER SCHOOL 274176 274176 X 11643171 311247 311247 11331924 -5740 -5740 11326184 10409426 0 10409426 0 10409426 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED KALO'S (INCLUDING KA HULI MUA, LLC, AS A DISREGARDED ENTITY) TAX POSITIONS AS OF AUGUST 31, 2025 AND 2024, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. KALO IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGES IN NET ASSETS WITH DONOR RESTRICTIONS -5,740. 1 HAKIPU'U ACADEMY PO BOX 1159 KANEOHE HI 96744 990347698 501(C)(3) 173250 0 SUPPORT TO CHARTER SCHOOL HALAU KU MANA PCS 2101 MAKIKI HEIGHTS ROAD HONOLULU HI 96822 912037775 501(C)(3) 214253 0 SUPPORT TO CHARTER SCHOOL KA UMEKE KA'EO HIPCS 1500 KALANIANAOLE AVE HILO HI 96720 990348099 501(C)(3) 405826 0 SUPPORT TO CHARTER SCHOOL KA WAIHONA O KA NA'AUAO 89-195 FARRINGTON HWY WAIANAE HI 96792 383904240 501(C)(3) 709787 0 SUPPORT TO CHARTER SCHOOL KAMAILE ACADEMY 85-180 ALA AKAU ST WAIANAE HI 96792 270820688 501(C)(3) 477689 0 SUPPORT TO CHARTER SCHOOL KANU O KA AINA NEW CENTURY PUBLIC CHARTER SCHOOL 64-1043 HIIAKA ST KAMUELA HI 96743 990349760 501(C)(3) 704149 0 SUPPORT TO CHARTER SCHOOL KANUIKAPONO PO BOX 12 ANAHOLA HI 96703 990347358 501(C)(3) 238413 0 SUPPORT TO CHARTER SCHOOL KAWAIKINI NCPCS 3-1821 J KAUMUALII HWY LIHUE HI 96766 262255893 501(C)(3) 197686 0 SUPPORT TO CHARTER SCHOOL KE ANA LAAHANA PUBLIC CHARTER SCHOOL PO BOX 4997 HILO HI 96720 473927311 501(C)(3) 217109 0 SUPPORT TO CHARTER SCHOOL KE KULA 'O NAWAHIOKALANI'OPU'U IKI 16-120 OPUKAHAIA STREET SUITE 2 KEAAU HI 96749 050584297 501(C)(3) 663176 0 SUPPORT TO CHARTER SCHOOL KE KULA NIIHAU O KEKAHA PO BOX 129 KEKAHA HI 96752 300012402 501(C)(3) 216852 0 SUPPORT TO CHARTER SCHOOL KE KULA O SAMUEL M KAMAKAU LAB PCS 46-500 KUNEKI STREET KANEOHE HI 96744 522356513 501(C)(3) 379940 0 SUPPORT TO CHARTER SCHOOL KUA O KA LA NCPCS 345 MAKALIKA ST HILO HI 96720 990347360 501(C)(3) 198774 0 SUPPORT TO CHARTER SCHOOL KUALAPUU SCHOOL 260 FARRINGTON AVE KUALAPUU HI 96757 272796554 501(C)(3) 247552 0 SUPPORT TO CHARTER SCHOOL KULA AUPUNI NIIHAU A KAHELELANI ALOHA PO BOX 610 KEKAHA HI 96752 990349254 501(C)(3) 230823 0 SUPPORT TO CHARTER SCHOOL MALAMA HONUA PCS 41-054 EHUKAI ST WAIMANALO HI 96795 461972486 501(C)(3) 191325 0 SUPPORT TO CHARTER SCHOOL AHU ILI 64-1043 HIIAKA ST KAMUELA HI 96743 933426743 501(C)(3) 174000 0 SUPPORT TO CHARTER SCHOOL KAI LOA INC 46-500 KUNEKI STREET KANEOHE HI 96744 201632545 501(C)(3) 109000 0 SUPPORT TO CHARTER SCHOOL HOOKAKOO CORPORATION 1360 S BERETANIA ST 204 HONOLULU HI 96814 760717301 501(C)(3) 87000 0 SUPPORT TO CHARTER SCHOOL MALAMA HONUA PCS FOUNDATION 41-054 EHUKAI ST WAIMANALO HI 96795 465734248 501(C)(3) 87250 0 SUPPORT TO CHARTER SCHOOL KEAUKAHA COMMUNITY ASSOCIATION INC PO BOX 5146 HILO HI 96720 990344099 501(C)(3) 87000 0 SUPPORT TO CHARTER SCHOOL KANAKA AUPUNI A NIIHAU ALOHA PO BOX 74 KEKAHA HI 96752 203044246 501(C)(3) 65250 0 SUPPORT TO CHARTER SCHOOL KAWELOLEIMAKUA PO BOX 12 ANAHOLA HI 96703 883656424 501(C)(3) 87250 0 SUPPORT TO CHARTER SCHOOL PAPA KU MANA 2101 MAKIKI HEIGHTS ROAD HONOLULU HI 96822 472189065 501(C)(3) 87250 0 SUPPORT TO CHARTER SCHOOL CONNECTIONS CHARTER SCHOOL 174 KAMEHAMEHA AVENUE HILO HI 96720 990347358 501(C)(3) 416777 0 SUPPORT TO CHARTER SCHOOL HAWAII ACADEMY OF ARTS AND SCIENCES 15-1397 POST OFFICE ROAD PAHOA HI 96778 990347416 501(C)(3) 237700 0 SUPPORT TO CHARTER SCHOOL KIHEI CHARTER SCHOOL 650 LIPOA PARKWAY KIHEI HI 96753 912193016 501(C)(3) 24715 0 SUPPORT TO CHARTER SCHOOL 28 0 PART I, LINE 2: ORGANIZATION CONFIRMED BY SUBMISSION OF BUDGETED EXPENSES THAT FUNDS WERE USED BY THE RELATED GRANTEE ORGANIZATION TO SUPPORT ITS CHARTER SCHOOL OPERATIONS. 1 X X X 0 0 0 0 0 0 0 0 0 MARY KATIE BENIONI CHIEF FINANCIAL OFFICER 149950 0 0 0 0 0 25769 0 12520 0 188239 0 0 0 TERANGI BENIONI FAMILY MEMBER OF MARY KATIE BENIONI, CFO 124136 EMPLOYMENT - PLEASE NOTE THAT MARY KATIE BENIONI DOES NOT SUPERVISE TERANGI BENIONI. 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE COMPLETED BY AN INDEPENDENT AUDITOR ANNUALLY AND COPIES OF THE DRAFT WILL BE PROVIDED TO THE ENTIRE GOVERNING BOARD OF DIRECTORS AS WELL AS THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 WITH THE BOARD OF DIRECTORS AND CHIEF FINANCIAL OFFICER. ANY NECESSARY CHANGES WILL THEN BE UPDATED ON THE FORM. ONCE ALL NECESSARY CHANGES ARE MADE AND THE EXECUTIVE DIRECTOR IS IN AGREEMENT WITH THE BOARD AND CFO ON THE FINISHED FORM 990, IT WILL BE SIGNED BY EITHER THE BOARD TREASURER OR SECRETARY, DATED AND SUBMITTED BY THE FILING DEADLINE. A COPY OF THE APPROVED FORM 990 WILL BE PROVIDED TO ALL OF THE OFFICERS AND DIRECTORS BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY CLEARLY DEFINES THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, IT ALSO CONTAINS AN ANNUAL ACKNOWLEDGEMENT AND DISCLOSURE FORM TO ENSURE THE BOARD AGREES TO THEIR RESPONSIBILITIES. THE POLICY COVERS THE BOARD, DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT INTEREST. PERSONS WHO DO NOT DISCLOSE A CONFLICT ARE SUBJECT TO DISCIPLINARY ACTION. ALL POSSIBLE CONFLICTS OF FINANCIAL INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS AND/OR BOARD COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 KALO'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER COMPENSATION IS RECOMMENDED BY THE BOARD'S COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. THE COMMITTEE IS MADE UP OF THE BOARD CHAIR AND VICE CHAIR AND IS STAFFED BY A NON-BOARD MEMBER FISCAL EXPERT. THE COMMITTEE MEETS ANNUALLY TO REVIEW COMPENSATION UTILIZING COMPARATIVE DATA DERIVED FROM THE HAWAII EMPLOYER'S COUNCIL ANNUAL INDUSTRY SURVEYS ON SALARIES AND WAGES IN HAWAII. THE COMMITTEE REVIEWS THE DATA AND MAKES A RECOMMENDATION TO THE BOARD ON ANY COMPENSATION CHANGES. THE BOARD IS ABLE TO REVIEW THE RECOMMENDATION PRIOR TO VOTING. THE ACTIONS OF BOTH THE BOARD AND THE COMMITTEE ARE DOCUMENTED IN MEETING MINUTES WHICH ARE APPROVED BY THE BOARD AND COMMITTEE MEMBERS. THIS PROCESS WAS LAST UNDERTAKEN IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. KA HULI MUA LLC PO BOX 6511 KAMUELA HI 96743 464243456 TO PROVIDE A VALUES-BASED PROGRAM FOR UNDERSERVED KEIKI AND THEIR FAMILIES HI KANU O KA AINA LEARNING OHANA AHU ILI 64-1043 HIIAKA ST KAMUELA HI 96743 933426743 TO AID IN ECONOMIC & BUSINESS DEVELOPMENT OF HAWAIIAN EDUCATION COMMUNITIES HI 501(C)(3) LINE 12C, III-FI KANU O KA AINA LEARNING OHANA 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0