What the amendment changed
Compared with the return it replaced , filed 8 November 2023. matched by us Only the Part I totals and the names listed in Part VII 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
- $1,371,173
- Total expenses
- $1,053,862
- Contributions and grants received
- $1,163,923
- Grants paid
- $0
- Program service revenue
- $182,875
- Investment income
- $1
- Other revenue
- $24,374
- Total assets, end of year
- $894,000
- Total liabilities, end of year
- $211,334
- Net assets or fund balances, end of year
- $682,666
- Program services expenses (Part IX)
- $881,629
- Management and general expenses
- $169,770
- Fundraising expenses
- $2,463
- Program service expenses (Part III)
- $881,629
Program services were 83.7% 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)
$1,067,720
-
1f · All other contributions, gifts and grants
$96,203
-
2a · Program service revenue: TUITION
total $182,130 · related or exempt $182,130
-
2b · Program service revenue: OTHER PROGRAM REVENUE
total $745 · related or exempt $745
-
3 · Investment income
total $1 · related or exempt $1
-
10a · Gross sales of inventory
$47,734
-
10b · Cost of goods sold
$23,360
-
10c · Net income from sales of inventory
total $24,374 · related or exempt $24,374
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 $486,921 · program services $424,665 · management and general $62,256
-
9 · Other employee benefits
total $108,179 · program services $99,321 · management and general $8,858
-
10 · Payroll taxes
total $53,194 · program services $45,192 · management and general $8,002
-
11c · Fees: accounting
total $36,126 · management and general $36,126
-
11g · Fees: other
total $93,141 · program services $79,537 · 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 $22,766 · program services $22,766
-
17 · Travel
total $8,981 · program services $7,444 · management and general $26 · fundraising $1,511
-
19 · Conferences, conventions and meetings
total $6,520 · program services $5,537 · management and general $983
-
22 · Depreciation, depletion and amortization
total $4,826 · program services $4,826
-
23 · Insurance
total $4,098 · management and general $4,098
-
24a · Other expenses: SUPPLIES
total $53,793 · program services $53,610 · management and general $183
-
24b · Other expenses: MISCELLANEOUS EXPENSE
total $32,164 · program services $25,960 · management and general $5,252 · fundraising $952
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $610,958 · end of year $462,721
-
2 · Savings and temporary cash investments
beginning of year $7,574 · end of year $7,574
-
3 · Pledges and grants receivable
end of year $336,349
-
4 · Accounts receivable
beginning of year $10,939 · end of year $11,746
-
10a · Land, buildings and equipment: cost or other basis
$50,373
-
10b · Land, buildings and equipment: accumulated depreciation
$15,245
-
10c · Land, buildings and equipment, net
beginning of year $11,914 · end of year $35,128
-
15 · Other assets
end of year $40,482
-
17 · Accounts payable and accrued expenses
beginning of year $31,965 · end of year $45,137
-
19 · Deferred revenue
beginning of year $370,863 · end of year $129,764
-
25 · Other liabilities
end of year $36,433
-
27 · Net assets without donor restrictions
beginning of year $192,990 · end of year $682,666
-
28 · Net assets with donor restrictions
beginning 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 $881,629 · Revenue $182,875
As filed on the 2022 return.
Listed in Part VII
-
Michael Keala ChingMICHAEL KEALA CHING
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Wendell Kekailoa PerryWENDELL KEKAILOA PERRY
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Clark Halona FardenCLARK HALONA FARDEN
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Dale Wailani Robins-SeaburyDALE 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 TyulemissGAUHAR 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
- 24 January 2024
- IRS schema version
- 2022v5.0
- Source object
- 202410259349300421
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