Totals
- Total revenue
- $708,090
- Total expenses
- $843,738
- Contributions and grants received
- $495,866
- Grants paid
- $212,630
- Program service revenue
- $190,092
- Investment income
- $13,812
- Other revenue
- $8,320
- Total assets, end of year
- $4,578,266
- Total liabilities, end of year
- $2,401,481
- Net assets or fund balances, end of year
- $2,176,785
- Program services expenses (Part IX)
- $783,748
- Management and general expenses
- $59,990
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $783,748
Program services were 92.9% 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)
$214,470
-
1f · All other contributions, gifts and grants
$281,396
-
2a · Program service revenue: RENT FROM KAMAKAU PCS
total $190,092 · excluded $190,092
-
3 · Investment income
total $13,812 · related or exempt $13,812
-
8a · Fundraising events: gross income
$500
-
8b · Fundraising events: direct expenses
$4,189
-
8c · Net income from fundraising events
total -$3,689
-
11a · Other revenue: OTHER
total $12,009 · related or exempt $12,009
-
11e · Other revenue, total
$12,009
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $212,630 · program services $212,630
-
7 · Other salaries and wages
total $62,364 · program services $62,364
-
9 · Other employee benefits
total $21,586 · program services $21,586
-
11a · Fees: management
total $1,486 · management and general $1,486
-
11c · Fees: accounting
total $15,122 · management and general $15,122
-
11g · Fees: other
total $6,550 · program services $4,050 · management and general $2,500
-
13 · Office expenses
total $38,597 · program services $34,940 · management and general $3,657
-
14 · Information technology
total $5,614 · program services $5,614
-
17 · Travel
total $39,731 · program services $39,731
-
20 · Interest
total $83,187 · program services $83,187
-
22 · Depreciation, depletion and amortization
total $225,046 · program services $225,046
-
23 · Insurance
total $28,476 · management and general $28,476
-
24a · Other expenses: STUDENT SERVICES
total $83,565 · program services $83,565
-
24b · Other expenses: DEVELOPMENT AND TRAINING
total $11,035 · program services $11,035
-
24c · Other expenses: HAWAII GENERAL EXCISE TAX
total $8,637 · management and general $8,637
-
24d · Other expenses: OTHER
total $112 · management and general $112
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $465,521 · end of year $249,703
-
2 · Savings and temporary cash investments
beginning of year $130,912 · end of year $297,871
-
3 · Pledges and grants receivable
beginning of year $274,804 · end of year $155,456
-
9 · Prepaid expenses and deferred charges
end of year $7,366
-
10a · Land, buildings and equipment: cost or other basis
$5,936,907
-
10b · Land, buildings and equipment: accumulated depreciation
$2,079,925
-
10c · Land, buildings and equipment, net
beginning of year $4,062,694 · end of year $3,856,982
-
15 · Other assets
beginning of year $22,400 · end of year $10,888
-
17 · Accounts payable and accrued expenses
beginning of year $192,435 · end of year $58,282
-
19 · Deferred revenue
beginning of year $193,550 · end of year $63,422
-
23 · Secured mortgages and notes payable
beginning of year $2,100,002 · end of year $2,055,138
-
25 · Other liabilities
beginning of year $157,911 · end of year $224,639
-
27 · Net assets without donor restrictions
beginning of year $2,198,259 · end of year $2,075,672
-
28 · Net assets with donor restrictions
beginning of year $114,174 · end of year $101,113
Mission and programs · 2023
Mission
TO BUILD NA KULA `O KAMAKAU'S SUCCESS TO ADVANCE AND SUSTAIN THE HAWAIIAN LANGUAGE AND CULTURE.
-
KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS AND OTHER SOURCES WHICH WERE PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. KAI LOA ALSO RENTS FACILITIES TO THE SCHOOL.
Expenses $212,630 · Grants $212,630 · Revenue $190,092
-
PROJECT LAMA KUKUI. THE GOAL OF PROJECT LAMA KUKUI IS TO RAISE THE HEALTH AND WELL-BEING OF THE KAMAKAU LEARNING COMMUNITY TO THE HIGHEST POSSIBLE LEVEL. THE OBJECTIVES OF LAMA KUKUI ARE, 1) RAISE AWARENESS AND ABILITY FOR THE KAMAKAU COMMUNITY TO IMPROVE PHYSICAL AND MENTAL HEALTH, 2) IMPROVE PHYSICAL AND MENTAL HEALTH BY SUPPORTING THE GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY THROUGH CONNECTIONS TO LAND AND PLACE, 3) SUPPORT GUIDING EDUCATIONAL PHILOSOPHY OF THE KAMAKAU COMMUNITY BY INCREASING THE KNOWLEDGE AND SKILLS OF TRADITIONAL PRACTICES WHICH IMPROVE PHYSICAL AND MENTAL HEALTH, 4) INCREASE THE CAPACITY TO SERVE THE KAMAKAU COMMUNITY AND ALLOW FOR THE SAFE PHYSICAL DISTANCING OF EDUCATION DELIVERY.
Expenses $213,536
-
ALL OTHER PROGRAMS.
Expenses $357,582
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Robert DomingROBERT DOMING
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Marci W ArroyoMARCI W ARROYO
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Elizabeth AulsebrookELIZABETH AULSEBROOK
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Kurt KleinKURT KLEIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Ilima ShimaILIMA SHIMA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Ivy K KellingIVY K KELLING
EXECUTIVE DI
- Total calculated
- $168,690
- From this org
- $19,948
- From related orgs
- $119,846
- Other
- $28,896
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $19,948 + $119,846 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $28,896 related
- Nontaxable benefits
- not reported
- Filer's total
- $19,948 + $148,742 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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
KE KULA O SAMUEL M KAMAKAU LPCS
$212,630
GENERAL SUPPORT
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.
-
KE KULA O SAMUEL M KAMAKAU LPCS
GOV · SCHOOL · HI
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 18 February 2025
- IRS schema version
- 2023v6.0
- Source object
- 202510589349301021
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