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Nonprofiteer
← KANU O KA AINA LEARNING OHANA

Form 990 for tax year 2022

Filed by KANU O KA AINA LEARNING OHANA.

Totals

Total revenue
$8,382,056
Total expenses
$8,178,644
Contributions and grants received
$7,056,894
Grants paid
$4,985,021
Program service revenue
$1,321,071
Investment income
$446
Other revenue
$3,645
Total assets, end of year
$15,770,980
Total liabilities, end of year
$11,729,318
Net assets or fund balances, end of year
$4,041,662
Program services expenses (Part IX)
$7,573,607
Management and general expenses
$576,974
Fundraising expenses
$28,063
Program service expenses (Part III)
$7,573,607

Program services were 92.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $6,221,944

  • 1f · All other contributions, gifts and grants

    $834,950

  • 2a · Program service revenue: G & A AND TUITION REVE

    total $665,322 · related or exempt $665,322

  • 2b · Program service revenue: RENT FR AFFILIATED ORG

    total $655,749 · related or exempt $655,749

  • 3 · Investment income

    total $446 · excluded $446

  • 8a · Fundraising events: gross income

    $3,831

  • 8b · Fundraising events: direct expenses

    $186

  • 8c · Net income from fundraising events

    total $3,645 · excluded $3,645

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $4,985,021 · program services $4,985,021

  • 5 · Compensation of officers, directors and key employees

    total $382,485 · program services $296,399 · management and general $81,763 · fundraising $4,323

  • 7 · Other salaries and wages

    total $975,985 · program services $756,318 · management and general $208,636 · fundraising $11,031

  • 8 · Pension plan contributions

    total $20,245 · program services $15,688 · management and general $4,328 · fundraising $229

  • 9 · Other employee benefits

    total $135,896 · program services $105,310 · management and general $29,050 · fundraising $1,536

  • 10 · Payroll taxes

    total $66,287 · program services $51,368 · management and general $14,170 · fundraising $749

  • 11b · Fees: legal

    total $1,072 · management and general $1,072

  • 11c · Fees: accounting

    total $41,795 · management and general $41,795

  • 11g · Fees: other

    total $78,619 · program services $49,767 · management and general $27,356 · fundraising $1,496

  • 13 · Office expenses

    total $150,955 · program services $121,162 · management and general $28,480 · fundraising $1,313

  • 16 · Occupancy

    total $149,131 · program services $110,835 · management and general $36,381 · fundraising $1,915

  • 17 · Travel

    total $147,898 · program services $140,722 · management and general $6,817 · fundraising $359

  • 20 · Interest

    total $452,705 · program services $407,434 · management and general $43,007 · fundraising $2,264

  • 22 · Depreciation, depletion and amortization

    total $478,250 · program services $434,126 · management and general $41,918 · fundraising $2,206

  • 24a · Other expenses: TRAINING

    total $79,614 · program services $72,318 · management and general $6,931 · fundraising $365

  • 24b · Other expenses: EQUIPMENT

    total $30,816 · program services $25,269 · management and general $5,270 · fundraising $277

  • 24c · Other expenses: PROGRAM PROJECTS

    total $1,870 · program services $1,870

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,840,914 · end of year $1,006,712

  • 2 · Savings and temporary cash investments

    beginning of year $90,573 · end of year $480,669

  • 3 · Pledges and grants receivable

    beginning of year $226,302 · end of year $253,908

  • 4 · Accounts receivable

    beginning of year $14,247 · end of year $32,986

  • 9 · Prepaid expenses and deferred charges

    beginning of year $52,162 · end of year $67,594

  • 10a · Land, buildings and equipment: cost or other basis

    $18,242,566

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,433,864

  • 10c · Land, buildings and equipment, net

    beginning of year $13,286,952 · end of year $12,808,702

  • 11 · Investments: publicly traded securities

    beginning of year $483,509 · end of year $1,120,409

  • 17 · Accounts payable and accrued expenses

    beginning of year $188,231 · end of year $334,541

  • 19 · Deferred revenue

    beginning of year $529,200 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $11,328,032 · end of year $11,089,142

  • 25 · Other liabilities

    beginning of year $247,846 · end of year $305,635

  • 27 · Net assets without donor restrictions

    beginning of year $3,472,479 · end of year $3,802,611

  • 28 · Net assets with donor restrictions

    beginning of year $228,871 · end of year $239,051

Mission and programs · 2022

Mission

SERVING AND PERPETUATING SUSTAINABLE HAWAIIAN COMMUNITIES THROUGH EDUCATION WITH ALOHA.

Activities or mission (Part I)

TO ADMINISTER PROGRAMS FOR THE ADVANCEMENT OF EDUCATION AND CULTURE OF HAWAIIAN PEOPLE WHILE ALSO PROVIDING CULTURAL AWARENESS OF HAWAIIAN PEOPLE.

  • EDUCATIONAL SUPPORT PRIMARILY ADMINISTERED THROUGH CHARTER SCHOOLS IN HAWAII, WHICH SERVED APPROXIMATELY 4,517 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 2022 KALO SERVED JUST OVER 6,300 PROGRAM PARTICIPANTS.

    Expenses $7,573,607 · Grants $4,985,021 · Revenue $1,321,071

As filed on the 2022 return.

Listed in Part VII

  • Hannah Springer

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Edward Teixeira

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Nancy Levenson

    SECRETARY

    Total calculated
    $127,680
    From this org
    $101,850
    From related orgs
    $0
    Other
    $25,830
    Hours/week
    40

  • Judy Oliveira

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Dwight Takamine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Taffi Wise

    EXECUTIVE DIRECTOR

    Total calculated
    $86,621
    From this org
    $48,498
    From related orgs
    $0
    Other
    $38,123
    Hours/week
    8

  • Mary Katie Benioni

    CHIEF FINANCIAL OFFICER

    Total calculated
    $146,537
    From this org
    $108,569
    From related orgs
    $0
    Other
    $37,968
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • KA WAIHONA O KA NA'AUAO

    $786,419

    SUPPORT TO CHARTER SCHOOL

  • KANU O KA AINA NEW CENTURY PUBLIC CHARTER SCHOOL

    $586,690

    SUPPORT TO CHARTER SCHOOL

  • KAMAILE ACADEMY

    $586,399

    SUPPORT TO CHARTER SCHOOL

  • KE KULA 'O NAWAHIOKALANI'OPU'U IKI

    $524,083

    SUPPORT TO CHARTER SCHOOL

  • KA UMEKE KA'EO HIPCS

    $406,144

    SUPPORT TO CHARTER SCHOOL

  • KE ANA LAAHANA PUBLIC CHARTER SCHOOL

    $315,033

    SUPPORT TO CHARTER SCHOOL

  • KANUIKAPONO

    $206,530

    SUPPORT TO CHARTER SCHOOL

  • KUA O KA LA NCPCS

    $200,458

    SUPPORT TO CHARTER SCHOOL

  • HALAU KU MANA PCS

    $192,791

    SUPPORT TO CHARTER SCHOOL

  • KUALAPUU SCHOOL

    $176,647

    SUPPORT TO CHARTER SCHOOL

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • KA HULI MUA LLC

    TO PROVIDE A VALUES-BASED PROGRAM FOR UNDERSERVED KEIKI AND THEIR FAMILIES · HI

    Directly controlled by KANU O KA AINA LEARNING OHANA

Provenance

Return type
form_990
Tax year
2022
Filed
3 April 2024
IRS schema version
2022v5.0
Source object
202400949349301800

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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