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Nonprofiteer
← KULA AUPUNI NIIHAU A KAHELE ALOHA

Form 990 for tax year 2022

Filed by KULA AUPUNI NIIHAU A KAHELE ALOHA.

Totals

Total revenue
$711,652
Total expenses
$706,421
Contributions and grants received
$711,910
Grants paid
$0
Program service revenue
$0
Investment income
-$287
Other revenue
$29
Total assets, end of year
$1,208,097
Total liabilities, end of year
$763,573
Net assets or fund balances, end of year
$444,524
Program services expenses (Part IX)
$642,734
Management and general expenses
$63,687
Fundraising expenses
$0
Program service expenses (Part III)
$642,734

Program services were 91.0% 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)

    $620,233

  • 1f · All other contributions, gifts and grants

    $91,677

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

    other assets $287

  • 7c · Gain or loss

    other assets -$287

  • 7d · Net gain or loss

    total -$287 · related or exempt -$287

  • 11a · Other revenue: OTHER REVENUE

    total $29 · related or exempt $29

  • 11e · Other revenue, total

    $29

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $130,655 · program services $130,655

  • 7 · Other salaries and wages

    total $300,535 · program services $271,955 · management and general $28,580

  • 11b · Fees: legal

    total $226 · management and general $226

  • 11c · Fees: accounting

    total $13,586 · management and general $13,586

  • 11g · Fees: other

    total $23,439 · program services $21,193 · management and general $2,246

  • 16 · Occupancy

    total $25,108 · program services $22,635 · management and general $2,473

  • 17 · Travel

    total $32,645 · program services $29,649 · management and general $2,996

  • 22 · Depreciation, depletion and amortization

    total $110,208 · program services $99,216 · management and general $10,992

  • 24a · Other expenses: SCHOOL MEALS

    total $29,764 · program services $29,764

  • 24b · Other expenses: ADMINSTRATIVE SUPPLIES

    total $24,132 · program services $21,724 · management and general $2,408

  • 24c · Other expenses: INSTRUCTIONAL SUPPLIES

    total $14,271 · program services $14,271

  • 24d · Other expenses: OTHER EXPENSES

    total $1,852 · program services $1,672 · management and general $180

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $243,898 · end of year $286,127

  • 3 · Pledges and grants receivable

    beginning of year $56,674 · end of year $28,718

  • 4 · Accounts receivable

    beginning of year $7,742 · end of year $8,088

  • 9 · Prepaid expenses and deferred charges

    beginning of year $56,508 · end of year $48,121

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

    $577,837

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

    $408,409

  • 10c · Land, buildings and equipment, net

    beginning of year $171,644 · end of year $169,428

  • 14 · Intangible assets

    end of year $667,615

  • 17 · Accounts payable and accrued expenses

    beginning of year $97,173 · end of year $95,958

  • 25 · Other liabilities

    end of year $667,615

  • 27 · Net assets without donor restrictions

    beginning of year $439,293 · end of year $444,524

Mission and programs · 2022

Mission

PRESERVE NIIHAU CULTURAL VALUES AND LANGUAGE.

  • KULA AUPUNI NIIHAU A KAHELELANI ALOHA PUBLIC CHARTER SCHOOL (KANAKA PCS) HAS EXISTED IN ITS CURRENT FORM SINCE MAY 1999. THE SCHOOL ORIGINATED IN 1993 WITH PARENTS FROM THE NIIHAU COMMUNITY RESIDING ON KAUAI. THE SCHOOL BEGAN AS A HOME SCHOOL PROGRAM FOR STUDENTS WHOSE PRIMARY LANGUAGE WAS THE NIIHAU DIALECT OF OLELO KANAKA. THESE PARENTS THOUGHT IT TO BE VERY IMPORTANT FOR THEIR CHILDREN TO BECOME HIGHLY SKILLED BILINGUAL SPEAKERS. KANAKA PCS IMPLEMENTS A BILINGUAL EDUCATION TO IMPROVE THE PERFORMANCE OF OUR STUDENTS BY INSTRUCTING THEM IN THE ENGLISH LANGUAGE TO RAISE THEIR FUNCTIONAL SKILLS IN THE WESTERN DOMINATED WORLD. NIIHAU CULTURAL VALUES AND LANGUAGE ARE PRESERVED USING THE LANGUAGE THEY LIVE, CALLED OLELO KANAKA. KANAKA PCS USES PLACE-BASED AND PROJECT-BASED LEARNING TO REINFORCE HAWAIIAN CULTURAL VALUES. TECHNOLOGY IS BLENDED WITH TRADITIONAL LEARNING TECHNIQUES TO INCREASE ENGLISH/LANGUAGE ARTS, MATHEMATICS, SCIENCE, AND SOCIAL STUDIES SKILLS. KANAKA PCS PROVIDES FOCUS ON LEARNING THROUGH MULTIDISCIPLINARY COMMUNITY-BASED EDUCATION WITH AN EMPHASIS ON THE ACQUISITION OF ENGLISH (READING & WRITING SKILLS) WHILE SUSTAINING THE OLELO KANAKA AND THE NIIHAU CULTURE.

    Expenses $642,734

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kristy Kanahele

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Kuulei Kaaumoana

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Lance Halemano

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Cristeta Owan

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Lauae Kanahele

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Susan Kanahele

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Valerie Matias

    DIRECTOR

    Total calculated
    $27,470
    From this org
    $27,470
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Hedy Sullivan

    EXECUTIVE DI

    Total calculated
    $103,185
    From this org
    $103,185
    From related orgs
    $0
    Other
    $0
    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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
27 November 2023
IRS schema version
2022v5.0
Source object
202313339349300806

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

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