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Nonprofiteer
← AHA PUNANA LEO

Form 990 for tax year 2022

Filed by AHA PUNANA LEO.

Totals

Total revenue
$8,674,857
Total expenses
$6,359,246
Contributions and grants received
$5,383,567
Grants paid
$834,764
Program service revenue
$2,540,007
Investment income
$196,201
Other revenue
$555,082
Total assets, end of year
$25,354,885
Total liabilities, end of year
$1,239,827
Net assets or fund balances, end of year
$24,115,058
Program services expenses (Part IX)
$5,078,315
Management and general expenses
$1,243,393
Fundraising expenses
$37,538
Program service expenses (Part III)
$5,078,315

Program services were 79.9% 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)

    $2,861,756

  • 1f · All other contributions, gifts and grants

    $2,521,811

  • 2a · Program service revenue: TUITION AND FEES

    total $2,433,039 · related or exempt $2,433,039

  • 2b · Program service revenue: COMMUNITY BASED PROGRAM FEES

    total $101,875 · related or exempt $101,875

  • 2c · Program service revenue: OTHER PROGRAM SALES AND FEES

    total $5,093 · related or exempt $5,093

  • 3 · Investment income

    total $194,177 · excluded $194,177

  • 6a · Gross rents

    real property $487,823

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $487,823

  • 6d · Net rental income or loss

    total $487,823 · related or exempt $487,823

  • 7a · Gross sales of assets other than inventory

    securities $3,639,402

  • 7b · Less cost or other basis and sales expenses

    securities $3,637,378

  • 7c · Gain or loss

    securities $2,024

  • 7d · Net gain or loss

    total $2,024 · related or exempt $2,024

  • 11a · Other revenue: ADMINISTRATION FEES

    total $34,403 · related or exempt $34,403

  • 11b · Other revenue: OTHER INCOME

    total $32,856 · related or exempt $32,856

  • 11e · Other revenue, total

    $67,259

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $544,248 · program services $544,248

  • 2 · Grants to domestic individuals

    total $290,516 · program services $290,516

  • 5 · Compensation of officers, directors and key employees

    total $267,306 · program services $219,088 · management and general $44,973 · fundraising $3,245

  • 7 · Other salaries and wages

    total $2,256,685 · program services $1,847,805 · management and general $381,322 · fundraising $27,558

  • 8 · Pension plan contributions

    total $28,311 · program services $23,417 · management and general $4,569 · fundraising $325

  • 9 · Other employee benefits

    total $418,139 · program services $345,865 · management and general $67,477 · fundraising $4,797

  • 10 · Payroll taxes

    total $197,496 · program services $157,424 · management and general $39,755 · fundraising $317

  • 11c · Fees: accounting

    total $35,524 · program services $24,045 · management and general $11,468 · fundraising $11

  • 11f · Fees: investment management

    total $8,948 · program services $6,057 · management and general $2,888 · fundraising $3

  • 11g · Fees: other

    total $286,237 · program services $193,742 · management and general $92,406 · fundraising $89

  • 13 · Office expenses

    total $150,713 · program services $87,234 · management and general $62,446 · fundraising $1,033

  • 16 · Occupancy

    total $521,727 · program services $486,899 · management and general $34,828

  • 17 · Travel

    total $27,966 · program services $20,096 · management and general $7,870

  • 20 · Interest

    total $7,070 · program services $7,046 · management and general $24

  • 22 · Depreciation, depletion and amortization

    total $392,857 · program services $108,116 · management and general $284,741

  • 23 · Insurance

    total $110,114 · program services $63,308 · management and general $46,806

  • 24a · Other expenses: SCHOOL ACTIVITIES

    total $436,651 · program services $435,931 · management and general $560 · fundraising $160

  • 24b · Other expenses: EQUIPMENT LEASE AND MAI

    total $203,684 · program services $57,914 · management and general $145,770

  • 24c · Other expenses: OTHER EXPENSES

    total $105,062 · program services $92,864 · management and general $12,198

  • 24d · Other expenses: PROJECT EXPENSES

    total $69,026 · program services $65,734 · management and general $3,292

  • 24e · All other expenses

    total $966 · program services $966

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,396,696 · end of year $4,694,360

  • 2 · Savings and temporary cash investments

    beginning of year $678,396 · end of year $1,367,712

  • 3 · Pledges and grants receivable

    beginning of year $1,057,738 · end of year $870,663

  • 4 · Accounts receivable

    beginning of year $362,900 · end of year $59,428

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $1,522

  • 9 · Prepaid expenses and deferred charges

    beginning of year $60,941 · end of year $52,488

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

    $13,985,560

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

    $3,882,014

  • 10c · Land, buildings and equipment, net

    beginning of year $9,428,240 · end of year $10,103,546

  • 11 · Investments: publicly traded securities

    beginning of year $9,870,283 · end of year $8,193,700

  • 15 · Other assets

    beginning of year $20,051 · end of year $11,466

  • 17 · Accounts payable and accrued expenses

    beginning of year $495,372 · end of year $246,641

  • 19 · Deferred revenue

    beginning of year $156,137 · end of year $529,094

  • 21 · Escrow or custodial account liability

    beginning of year $33,692 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $464,092

  • 27 · Net assets without donor restrictions

    beginning of year $17,714,100 · end of year $18,426,413

  • 28 · Net assets with donor restrictions

    beginning of year $5,475,944 · end of year $5,688,645

Mission and programs · 2022

Mission

TO DRIVE AND INSPIRE CHANGE TO ENSURE A LIVING HAWAIIAN LANGUAGE IN HAWAII AND BEYOND.

Activities or mission (Part I)

OPERATING AND ADMINISTERING HAWAII MEDIUM SCHOOLS AND RELATED PROGRAMS.

  • SCHOOL OPERATIONS: IN 2022, 'AHA PUNANA LEO ADMINISTERED 13 PRESCHOOLS PROGRAMS STATEWIDE, CO-ADMINISTERED WITH THE DEPARTMENT OF EDUCATION AND UNIVERSITY SYSTEM, KINDERGARTEN THROUGH GRADE 12 HAWAII MEDIUM PROGRAMS. SERVICE APPROXIMATELY 309 PRESCHOOLERS, AND 500 KINDERGARTENERS THROUGH 12TH-GRADE STUDENTS AND THEIR FAMILIES. WE SERVE APPROXIMATELY 5,000 INDIVIDUALS.

    Expenses $3,801,352 · Grants $834,764 · Revenue $5,851,129

  • COMMUNITY PROGRAMMING: ADMINISTERED VARIOUS PROGRAMS IN THE BROADER COMMUNITY TO RAISE AWARENESS FOR, AND FOSTER LEARNING OF, TRADITIONAL HAWAIIAN KNOWLEDGE AND LANGUAGE FLUENCY, INCLUDING ON-LINE HAWAIIAN LANGUAGE CLASSES.

    Expenses $1,276,963 · Revenue $226,250

As filed on the 2022 return.

Listed in Part VII

  • Kauanoe Kamana

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • William H Wilson

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Alohilani Rogers

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Larry Kimura

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ki'Ope Raymond

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Hulilau Wilson

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Keawe Lopes

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ka'Iulani Laeha

    CEO

    Total calculated
    $145,329
    From this org
    $132,314
    From related orgs
    $0
    Other
    $13,015
    Hours/week
    40

  • K Sean Kekina

    COO

    Total calculated
    $121,978
    From this org
    $109,382
    From related orgs
    $0
    Other
    $12,596
    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.

Grants on this return

  • KE KULA 'O NAWAHIOKALANI'OPU'U

    $386,460

    SUPPORT

  • KE KULA 'O NAWAHIOKALANI'OPU'U

    $121,869

    SUPPORT

  • KE KULA 'O NAWAHIOKALANI'OPU'U

    $29,925

    SUPPORT

  • KE KULA NIIHAU O KEKAHA

    $5,994

    SUPPORT

Provenance

Return type
form_990
Tax year
2022
Filed
14 November 2023
IRS schema version
2022v5.0
Source object
202323189349319532

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