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Nonprofiteer
← KULA AUPUNI NIIHAU A KAHELE ALOHA

Form 990 for tax year 2023

Filed by KULA AUPUNI NIIHAU A KAHELE ALOHA.

Totals

Total revenue
$969,875
Total expenses
$961,751
Contributions and grants received
$969,779
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$96
Total assets, end of year
$1,148,825
Total liabilities, end of year
$696,177
Net assets or fund balances, end of year
$452,648
Program services expenses (Part IX)
$844,775
Management and general expenses
$116,976
Fundraising expenses
$0
Program service expenses (Part III)
$844,775

Program services were 87.8% 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)

    $958,416

  • 1f · All other contributions, gifts and grants

    $11,363

  • 11a · Other revenue: OTHER INCOME

    total $96 · excluded $96

  • 11e · Other revenue, total

    $96

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $108,844 · program services $89,519 · management and general $19,325

  • 7 · Other salaries and wages

    total $409,813 · program services $337,051 · management and general $72,762

  • 11g · Fees: other

    total $72,256 · program services $65,360 · management and general $6,896

  • 16 · Occupancy

    total $38,725 · program services $34,853 · management and general $3,872

  • 17 · Travel

    total $9,083 · program services $8,249 · management and general $834

  • 20 · Interest

    total $16,218 · program services $14,596 · management and general $1,622

  • 22 · Depreciation, depletion and amortization

    total $34,749 · program services $31,283 · management and general $3,466

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $132,676 · program services $132,676

  • 24b · Other expenses: AMORT RIGHT OF USE ASSETS

    total $59,106 · program services $53,284 · management and general $5,822

  • 24c · Other expenses: SCHOOLS MEALS

    total $32,115 · program services $32,115

  • 24d · Other expenses: TRANSPORTATION

    total $22,675 · program services $22,675

  • 24e · All other expenses

    total $25,491 · program services $23,114 · management and general $2,377

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $286,127 · end of year $194,904

  • 3 · Pledges and grants receivable

    beginning of year $28,718 · end of year $168,370

  • 4 · Accounts receivable

    beginning of year $8,088 · end of year $60,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $48,121 · end of year $42,000

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

    $587,584

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

    $443,158

  • 10c · Land, buildings and equipment, net

    beginning of year $169,428 · end of year $144,426

  • 15 · Other assets

    beginning of year $667,615 · end of year $539,125

  • 17 · Accounts payable and accrued expenses

    beginning of year $95,958 · end of year $97,052

  • 25 · Other liabilities

    beginning of year $667,615 · end of year $599,125

  • 27 · Net assets without donor restrictions

    beginning of year $444,524 · end of year $452,648

Mission and programs · 2023

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 PLACEBASED AND PROJECTBASED 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 COMMUNITYBASED EDUCATION WITH AN EMPHASIS ON THE ACQUISITION OF ENGLISH (READING & WRITING SKILLS) WHILE SUSTAINING THE OLELO KANAKA AND THE NIIHAU CULTURE.

    Expenses $844,775

As filed on the 2023 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 OWEN

    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
    $0
    Hours/week
    1

  • HEDY SULLIVAN

    EXECUTIVE DI

    Total calculated
    $121,411
    From this org
    $108,844
    From related orgs
    $0
    Other
    $12,567
    Hours/week
    40 + 5 related

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202541359349302574

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

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