Form 990, Part VI, Section A, line 2
“The Managers of the Organization are officers of the Office of Hawaiian Affairs (OHA). OHA is the member of the organization's member (Ho'okele Pono LLC).”
Scores are not available for this record yet.
Assets
Down$151,365
Down $156,369 (-51%) from 2012
Net Assets
Up$134,251
Up $5,825 (+4.5%) from 2012
Liabilities
Down$17,114
Down $162,194 (-90%) from 2012
Revenue
$385,339
No earlier filing loaded for comparison.
Expenses
Up$379,514
Up $3,175 (+0.8%) from 2012
Net Income
$5,825
No earlier filing loaded for comparison.
To engage in community economic development activity in the State of Hawai'i.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $234,876 | $103,737 | ▼ $131,139 |
| Accounts Receivable | $70,558 | $45,515 | ▼ $25,043 |
| Prepaid Expenses and Deferred Charges | $2,300 | $2,113 | ▼ $187 |
| Total Assets | $307,734 | $151,365 | ▼ $156,369 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $179,308 | $17,114 | ▼ $162,194 |
| Total Liabilities | $179,308 | $17,114 | ▼ $162,194 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $128,426 | $134,251 | ▲ $5,825 |
| Total Net Assets Fund Balance | $128,426 | $134,251 | ▲ $5,825 |
| Total Liabilities and Net Assets / Fund Balance | $307,734 | $151,365 | ▼ $156,369 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Mona Bernardino | Chief Operating Officer | PT | $131,529 | $131,529 |
| Hawley Iona | Manager | - | $116,819 | $116,819 |
| Aedward Los Banos | Former Manager | - | $116,640 | $116,640 |
| Kawika Burgess | Manager | - | $11,323 | $11,323 |
| Name | Title |
|---|---|
| Kamana'opono M Crabbe PhD | Manager |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $202,106 |
| Other Expenses | $177,408 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $168,482 | - | - | $168,482 |
| Conferences and Meetings | $33,448 | - | - | $33,448 |
| Fees for Services Accounting | - | $31,382 | - | $31,382 |
| Occupancy | $28,254 | - | - | $28,254 |
| Information Technology | $17,808 | - | - | $17,808 |
| Other Expenses | $16,667 | - | - | $16,667 |
| Payroll Taxes | $16,407 | - | - | $16,407 |
| Other Employee Benefits | $14,237 | - | - | $14,237 |
| Fees for Services Other | $3,556 | $9,661 | - | $13,217 |
| Travel | $13,047 | - | - | $13,047 |
| Office Expenses | $9,548 | $159 | - | $9,707 |
| Advertising | $8,254 | - | - | $8,254 |
| Insurance | - | $4,569 | - | $4,569 |
| Pension Plan Contributions | $2,980 | - | - | $2,980 |
| All Other Expenses | $1,055 | - | - | $1,055 |
| Total Functional Expenses | $333,743 | $45,771 | $0 | $379,514 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $379,514 |
| Total Expenses per Audited Statements | $379,514 |
| Total Expenses per Form 990 | $379,514 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Managers of the Organization are officers of the Office of Hawaiian Affairs (OHA). OHA is the member of the organization's member (Ho'okele Pono LLC).”
“The organization is a Manager-Managed LLC and has one member, Ho'okele Pono LLC.”
“The Managers of the LLC shall be the Chief Executive Office, The Chief Financial Officer, and the Chief Operating Officer of OHA.”
“Pursuant to the Operating Agreement, Member approval is required for certain major transactions, including authorizing new members, certain sale or lease transactions, Manager compensation, changes to Managers, amendments to organization documents, and dissolution of the organization.”
“There are no sub-committees of the governing body.”
“Form 990 is reviewed by the organization's Managers prior to filing.”
“Managers and employees are covered under the policy. Under the policy, when a covered person becomes aware of a proposed covered transaction, he or she is obligated to disclose the transaction in detail. The disinterested managers may consult with legal counsel and then determine whether the transaction is fair, reasonable and in the organization's best interest. If the transaction is not in conformity with the above standards, the organization will refrain from entering into the transaction.”
“The top management official's compensation is paid by OHA and determined by OHA's board of trustees using comparable salary data, and contemporaneously documented.”
“The organization makes its form 1023 and form 990 available for public inspection upon request.”
“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
“The process for reviewing the annual audit has not changed from the prior year.”
“The Company adheres to generally accepted accounting principles (GAAP) pertaining to uncertain tax positions. Those principles call for uncertain tax positions to be recognized in the financial statements only if those positions are more likely than not to be sustained upon regulatory examination. Management is not aware of any uncertain tax positions taken or to be taken on its income tax returns. Such tax returns are generally open for examination by the IRS until the statute of limitations (three years) expires.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 45515 |
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| IRS990/ActivityOrMissionDesc | 0 | To engage in community economic development activity in the State of Hawai'i. |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 8254 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1055 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1055 |
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| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Honolulu |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | HI |
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| IRS990/Desc | 0 | The organization provided education, training, counseling and other technical assistance to small businesses interested in obtaining and managing government contracts and subcontracts through the operation of a Hawai'i Procurement Technical Assistance Center (PTAC). |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 13217 |
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| IRS990/FormationYr | 0 | 2010 |
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| IRS990/MissionDesc | 0 | To engage in community economic development activity in the State of Hawai'i. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Company adheres to generally accepted accounting principles (GAAP) pertaining to uncertain tax positions. Those principles call for uncertain tax positions to be recognized in the financial statements only if those positions are more likely than not to be sustained upon regulatory examination. Management is not aware of any uncertain tax positions taken or to be taken on its income tax returns. Such tax returns are generally open for examination by the IRS until the statute of limitations (three years) expires. |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Kamana'opono M Crabbe PhD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Manager |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 153809 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | The chief management official of the organization is compensated by a related organization, Office of Hawaiian Affairs (OHA). OHA's compensation practices for the chief management official include a written employment contract, use of compensation surveys or studies, and approval by its board of trustees. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part I, Line 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Managers of the Organization are officers of the Office of Hawaiian Affairs (OHA). OHA is the member of the organization's member (Ho'okele Pono LLC). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The organization is a Manager-Managed LLC and has one member, Ho'okele Pono LLC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Managers of the LLC shall be the Chief Executive Office, The Chief Financial Officer, and the Chief Operating Officer of OHA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Pursuant to the Operating Agreement, Member approval is required for certain major transactions, including authorizing new members, certain sale or lease transactions, Manager compensation, changes to Managers, amendments to organization documents, and dissolution of the organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | There are no sub-committees of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Form 990 is reviewed by the organization's Managers prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Managers and employees are covered under the policy. Under the policy, when a covered person becomes aware of a proposed covered transaction, he or she is obligated to disclose the transaction in detail. The disinterested managers may consult with legal counsel and then determine whether the transaction is fair, reasonable and in the organization's best interest. If the transaction is not in conformity with the above standards, the organization will refrain from entering into the transaction. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The top management official's compensation is paid by OHA and determined by OHA's board of trustees using comparable salary data, and contemporaneously documented. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The organization makes its form 1023 and form 990 available for public inspection upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The process for reviewing the annual audit has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part XII, Line 2c: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 4 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 5 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | Office of Hawaiian Affairs |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 1 | Office of Hawaiian Affairs |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 2 | Hi'ilei Aloha LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 3 | Hi'ilei Aloha LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 4 | Hi'ilei Aloha LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 0 | Office of Hawaiian Affairs |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 1 | Ho'okele Pono LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 2 | Hi'ilei Aloha LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 3 | Hi'ipaka LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 4 | Hi'ipoi LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 5 | Hi'ikualono LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 010963916 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 261210564 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 261537168 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 3 | 261849727 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 4 | 010964756 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(c) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 3 | Disregarded entity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 4 | Disregarded entity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 3 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 4 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 5 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Advocacy and programs for the benefit of Native Hawaiians |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | Engaging in community economic development activity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | Advocacy and programs for the benefit of Native Hawaiians |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 3 | Preservation of Waimea Valley; management of Valley activities |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 4 | Preserve and promote tradition of taro farming and poi production |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 5 | Preserve and enhance Hawaiian culture and leadership |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | Public Charity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | Public Charity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 2 | Public Charity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 3 | Part of Hi'ilei |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 4 | Part of Hi'ilei |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | 711 Kapiolani Blvd Suite 500 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 1 | 711 Kapiolani Blvd Suite 1430 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 2 | 711 Kapiolani Blvd Suite 1430 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 3 | 59-864 Kamehameha Hwy |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 4 | 9944 Waimea Road |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 5 | 711 Kapiolani Blvd Suite 1430 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | Honolulu |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 1 | Honolulu |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 2 | Honolulu |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 3 | Haleiwa |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 4 | Waimea |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 5 | Honolulu |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 1 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 2 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 3 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 4 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 5 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 96813 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 1 | 96813 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 2 | 96813 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 3 | 96712 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 4 | 96796 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 5 | 96813 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 156756 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 398591 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | OHA budget |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | Actual compensation |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1 | 0 | Office of Hawaiian Affairs |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.