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← KULANIAKEA

Form 990 for tax year 2022

Filed by KULANIAKEA.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 24 January 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$1,324,276 changed to $1,371,173
Total expenses
$1,060,890 changed to $1,053,862
Contributions and grants received
$1,117,926 changed to $1,163,923
Program service revenue
$182,074 changed to $182,875
Other revenue
$24,275 changed to $24,374
Total assets, end of year
$778,500 changed to $894,000
Total liabilities, end of year
$134,504 changed to $211,334
Net assets or fund balances, end of year
$643,996 changed to $682,666
Program services expenses
$885,735 changed to $881,629
Management and general expenses
$172,691 changed to $169,770
Fundraising expenses
$2,464 changed to $2,463
Program service expenses (Part III)
$885,735 changed to $881,629

Totals

Total revenue
$1,324,276
Total expenses
$1,060,890
Contributions and grants received
$1,117,926
Grants paid
$0
Program service revenue
$182,074
Investment income
$1
Other revenue
$24,275
Total assets, end of year
$778,500
Total liabilities, end of year
$134,504
Net assets or fund balances, end of year
$643,996
Program services expenses (Part IX)
$885,735
Management and general expenses
$172,691
Fundraising expenses
$2,464
Program service expenses (Part III)
$885,735

Program services were 83.5% 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)

    $1,066,723

  • 1f · All other contributions, gifts and grants

    $51,203

  • 2a · Program service revenue: TUITION

    total $181,229 · related or exempt $181,229

  • 2b · Program service revenue: OTHER PROGRAM REVENUE

    total $845 · related or exempt $845

  • 3 · Investment income

    total $1 · related or exempt $1

  • 8a · Fundraising events: gross income

    $4,618

  • 8b · Fundraising events: direct expenses

    $4,123

  • 8c · Net income from fundraising events

    total $495

  • 10a · Gross sales of inventory

    $43,296

  • 10b · Cost of goods sold

    $19,516

  • 10c · Net income from sales of inventory

    total $23,780 · related or exempt $23,780

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $110,568 · program services $83,112 · management and general $27,456

  • 7 · Other salaries and wages

    total $450,580 · program services $388,324 · management and general $62,256

  • 9 · Other employee benefits

    total $110,417 · program services $101,559 · management and general $8,858

  • 10 · Payroll taxes

    total $51,994 · program services $43,992 · management and general $8,002

  • 11c · Fees: accounting

    total $36,126 · management and general $36,126

  • 11g · Fees: other

    total $104,770 · program services $91,166 · management and general $13,604

  • 12 · Advertising and promotion

    total $2,000 · program services $2,000

  • 13 · Office expenses

    total $21,345 · program services $18,922 · management and general $2,423

  • 14 · Information technology

    total $9,240 · program services $8,737 · management and general $503

  • 16 · Occupancy

    total $26,816 · program services $26,816

  • 17 · Travel

    total $8,982 · program services $7,444 · management and general $26 · fundraising $1,512

  • 19 · Conferences, conventions and meetings

    total $6,520 · program services $5,537 · management and general $983

  • 22 · Depreciation, depletion and amortization

    total $4,467 · program services $4,467

  • 23 · Insurance

    total $4,098 · management and general $4,098

  • 24a · Other expenses: MISCELLANEOUS EXPENSE

    total $59,174 · program services $50,049 · management and general $8,173 · fundraising $952

  • 24b · Other expenses: SUPPLIES

    total $53,793 · program services $53,610 · management and general $183

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $610,958 · end of year $450,721

  • 2 · Savings and temporary cash investments

    beginning of year $7,574 · end of year $7,574

  • 3 · Pledges and grants receivable

    end of year $291,349

  • 4 · Accounts receivable

    beginning of year $10,939 · end of year $21,409

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

    $22,333

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

    $14,886

  • 10c · Land, buildings and equipment, net

    beginning of year $11,914 · end of year $7,447

  • 17 · Accounts payable and accrued expenses

    beginning of year $31,965 · end of year $5,715

  • 19 · Deferred revenue

    beginning of year $370,863 · end of year $128,789

  • 27 · Net assets without donor restrictions

    beginning of year $192,990 · end of year $598,429

  • 28 · Net assets with donor restrictions

    beginning of year $45,567 · end of year $45,567

Mission and programs · 2022

Mission

ADVANCING INDIGENOUS EDUCATION BY PROVIDING MULTI-GENERATIONAL DUAL- LANGUAGE (HAWAIIAN AND ENGLISH) CULTURE-BASED EDUCATION PROGRAMS.

Activities or mission (Part I)

ADVANCING INDIGENOUS EDUCATION BY PROVIDING MULTI-GENERALTIONAL DUAL- LANGUAGE (HAWAIIAN AND ENGLISH) CULTURE-BASED EDUCATION PROGRAMS.

  • KULANIAKEA PROVIDES FULL-TIME PRESCHOOL SERVICES FOR CHILDREN, AGES THREE THROUGH SIX. THE STAFF WORKS YEAR-ROUND. ON FEBRUARY 28, 2018, KULANIAKEA RECEIVED ACCREDITATION FOR ITS PRESCHOOL PROGRAM FROM THE NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION COMMISSION. THIS ACCREDITATION IS EFFECTIVE THROUGH AUGUST 2025.

    Expenses $885,735 · Revenue $182,074

As filed on the 2022 return.

Listed in Part VII

  • Michael Keala Ching

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Wendell Kekailoa Perry

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Clark Halona Farden

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Dale Wailani Robins-Seabury

    CEO/EXEC DIR

    Total calculated
    $93,033
    From this org
    $79,799
    From related orgs
    $0
    Other
    $13,234
    Hours/week
    40

  • Gauhar Tyulemiss

    COO

    Total calculated
    $33,611
    From this org
    $30,769
    From related orgs
    $0
    Other
    $2,842
    Hours/week
    15

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
8 November 2023
IRS schema version
2022v5.0
Source object
202303189349308560

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