Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Ke Kula O Samuel M Kamakau Inc
990 • Fiscal year 2013 • EIN 20-1632545
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.42x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Balance Sheet
Assets
Up$6,771,853
Up $661,397 (+11%) from 2012
Net Assets
Up$3,910,095
Up $268,030 (+7.4%) from 2012
Liabilities
Up$2,861,758
Up $393,367 (+16%) from 2012
Revenue And Expenses
Revenue
-
No earlier filing loaded for comparison.
Expenses
Down$888,177
Down $32,661 (-3.5%) from 2012
Net Income
-
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2012 to Jun 30, 2013
- Signed
- Feb 14, 2014
- Return Version
- 2012v2.3
- Gross Receipts
- $1,268,576
Mission and Program Overview
Mission
To build na kula `o kamakau's success to advance and sustain the hawaiian language and culture.
Major Activities
- Activity 2
- The na pualei program, a 3-year project funded through the native hawaiian education program - u.s. Dept. Of education, supports the school's pre- school program in the following ways: (1) develops quality early education teachers/assistants through continued teacher training and development during the grant years, (2) increasing student achievement with the development of a quality pre-school curriculum based on the standards based change process and student assessments, (3) supporting the parents and increasing their involvement in the education of their children. Salaries of teachers working on the na pualei program at the school were funded by the grant. Program fees were collected from participating families for after-school care and school meals program.
- Activity 3
- Depreciation expense of smart boards and classroom furnitures used to support instructional staff at the school. Interest accrued from the u.s.d.a. Federal loan received by the organization to support capital improvements at the school's campus.
Filing and Contact Details
Filer
- EIN
- 20-1632545
Raw XML AppendixShowing 400 of 516 raw XML fields
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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|---|---|---|
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| IRS990/ActivitiesConductedPartnership | 0 | false |
| IRS990/Activity2/Description | 0 | THE NA PUALEI PROGRAM, A 3-YEAR PROJECT FUNDED THROUGH THE NATIVE HAWAIIAN EDUCATION PROGRAM - U.S. DEPT. OF EDUCATION, SUPPORTS THE SCHOOL'S PRE- SCHOOL PROGRAM IN THE FOLLOWING WAYS: (1) DEVELOPS QUALITY EARLY EDUCATION TEACHERS/ASSISTANTS THROUGH CONTINUED TEACHER TRAINING AND DEVELOPMENT DURING THE GRANT YEARS, (2) INCREASING STUDENT ACHIEVEMENT WITH THE DEVELOPMENT OF A QUALITY PRE-SCHOOL CURRICULUM BASED ON THE STANDARDS BASED CHANGE PROCESS AND STUDENT ASSESSMENTS, (3) SUPPORTING THE PARENTS AND INCREASING THEIR INVOLVEMENT IN THE EDUCATION OF THEIR CHILDREN. SALARIES OF TEACHERS WORKING ON THE NA PUALEI PROGRAM AT THE SCHOOL WERE FUNDED BY THE GRANT. PROGRAM FEES WERE COLLECTED FROM PARTICIPATING FAMILIES FOR AFTER-SCHOOL CARE AND SCHOOL MEALS PROGRAM. |
| IRS990/Activity2/Expense | 0 | 296558 |
| IRS990/Activity2/Grants | 0 | 104771 |
| IRS990/Activity2/Revenue | 0 | 12230 |
| IRS990/Activity3/Description | 0 | DEPRECIATION EXPENSE OF SMART BOARDS AND CLASSROOM FURNITURES USED TO SUPPORT INSTRUCTIONAL STAFF AT THE SCHOOL. INTEREST ACCRUED FROM THE U.S.D.A. FEDERAL LOAN RECEIVED BY THE ORGANIZATION TO SUPPORT CAPITAL IMPROVEMENTS AT THE SCHOOL'S CAMPUS. |
| IRS990/Activity3/Expense | 0 | 162705 |
| IRS990/ActivityOrMissionDescription | 0 | THE MISSION OF KAI LOA, INC. (ALSO REFERRED TO HEREIN AS KAI LOA) IS TO HELP ENSURE THE QUALITY AND LONG-TERM SUCCESS OF KE KULA 'O SAMUEL M KAMAKAU LABORATORY PUBLIC CHARTER SCHOOL (LPCS) (ALSO REFERRED TO HEREIN AS "THE SCHOOL"). KAI LOA, INC. WILL FULFILL ITS MISSION BY FOCUSING ON THREE MAJOR GOALS: 1. BUILD CAPACITY FOR THE SCHOOL'S INCREASING THE NUMBER OF QUALIFIED TEACHERS AND SUPPORT PERSONNEL AND STRENGTHENING THE SCHOOL'S CURRICULUM TO MEET ITS GROWING NEEDS OF ITS STUDENTS. 2. DEVELOP AND MAINTAIN A PLANNED APPROACH TO FINANCIAL GROWTH TO ENSURE A SUSTAINABLE PROGRAM OF INCOME 3. PROMOTING PARENT AND COMMUNITY INVOLVEMENT AS STAKE-HOLDERS IN THE SCHOOL'S SUCCESS. |
| IRS990/ActivityOther/Description | 0 | ALL OTHER PROGRAMS THAT DO NOT FALL UNDER THE CORE PROGRAM SERVICES. |
| IRS990/ActivityOther/Expense | 0 | 88266 |
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| IRS990/Description | 0 | THE ORGANIZATION WAS THE FISCAL SPONSOR OF 3 GRANTS RECEIVED FROM KAMEHAMEHA SCHOOLS (HO'OLAKO LIKE, CONTINUOUS SCHOOL IMPROVEMENT AND ACCREDITATION FUNDS) TO SUPPORT PROGRAMS OF KE KULA 'O SAMUEL M. KAMAKAU LPCS (SCHOOL). THIS FUNDING HELPED THE ORGANIZATION TO MEET ITS GOAL OF INCREASING THE NUMBER OF QUALIFIED TEACHERS AND STAFF, SUPPORTED THE PROFESSIONAL DEVELOPMENT OF THE SCHOOL'S LEADERSHIP, AND SUPPORTED THE SCHOOL (ADMIN, TEACHERS, STAFF, PARENTS AND STUDENTS) THROUGH THE WASC ACCREDITATION TEAM VISIT AND THE COLLABORATED WORK OF THE ORGANIZATION. PARENTS AND THE COMMUNITY INCREASED THEIR INVOLVEMENT IN PLANNING FOR THE SCHOOL'S ACCREDITATION VISIT. A GRANT FROM MINAMI COMMUNITY FOUNDATION WAS USED TO SUPPORT FACILITIES MAINTENANCE AND REPAIRS AT THE SCHOOL. EXPENSES RELATED VARIOUS ACTIVITIES COORDINATED BY THE SCHOOL PARENT GROUP WAS ALSO SUPPORTED BY THE ORGANIZATION. |
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| IRS990/MissionDescription | 0 | THE MISSION OF KAI LOA, INC. (ALSO REFERRED TO HEREIN AS KAI LOA) IS TO HELP ENSURE THE QUALITY AND LONG-TERM SUCCESS OF KE KULA 'O SAMUEL M KAMAKAU LABORATORY PUBLIC CHARTER SCHOOL (LPCS) (ALSO REFERRED TO HEREIN AS "THE SCHOOL"). KAI LOA, INC. WILL FULFILL ITS MISSION BY FOCUSING ON THREE MAJOR GOALS: 1. BUILD CAPACITY FOR THE SCHOOL'S INCREASING THE NUMBER OF QUALIFIED TEACHERS AND SUPPORT PERSONNEL AND STRENGTHENING THE SCHOOL'S CURRICULUM TO MEET ITS GROWING NEEDS OF ITS STUDENTS. 2. DEVELOP AND MAINTAIN A PLANNED APPROACH TO FINANCIAL GROWTH TO ENSURE A SUSTAINABLE PROGRAM OF INCOME 3. PROMOTING PARENT AND COMMUNITY INVOLVEMENT AS STAKE-HOLDERS IN THE SCHOOL'S SUCCESS. |
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| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorNameBusiness/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorNumber | 0 | RESTRICTED |
| IRS990/ScheduleBRequired | 0 | true |
| IRS990ScheduleD/Buildings/BookValue | 0 | 4697663 |
| IRS990ScheduleD/Buildings/Depreciation | 0 | 126078 |
| IRS990ScheduleD/Buildings/InvestmentCostOrOtherBasis | 0 | 4823741 |
| IRS990ScheduleD/DonatedServicesUseOfFacilities | 0 | 240000 |
| IRS990ScheduleD/DonatedSrvcAndUseOfFacilities | 0 | 54547 |
| IRS990ScheduleD/Equipment/BookValue | 0 | 121376 |
| IRS990ScheduleD/Equipment/Depreciation | 0 | 11943 |
| IRS990ScheduleD/Equipment/InvestmentCostOrOtherBasis | 0 | 133319 |
| IRS990ScheduleD/ExpensesNotRptdF990 | 0 | 240000 |
| IRS990ScheduleD/ExpensesSubtotal | 0 | 888177 |
| IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation | 0 | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 34,965 |
| IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier | 0 | REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER |
| IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/Land/BookValue | 0 | 1262610 |
| IRS990ScheduleD/Land/OtherCostOrOtherBasis | 0 | 1262610 |
| IRS990ScheduleD/OtherRevenues | 0 | 34965 |
| IRS990ScheduleD/RevenueNotRptdF990 | 0 | 89512 |
| IRS990ScheduleD/RevenueSubtotal | 0 | 1268576 |
| IRS990ScheduleD/TotalExpensesPerForm990 | 0 | 888177 |
| IRS990ScheduleD/TotalOfBookValueLandBuildings | 0 | 6081649 |
| IRS990ScheduleD/TotalRevenuePerForm990 | 0 | 1268576 |
| IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt | 0 | 1128177 |
| IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt | 0 | 1358088 |
| IRS990ScheduleI/Form990ScheduleIPartIV/Explanation | 0 | GRANT OBJECTIVES ARE CONFIRMED WITH GRANT SPENDING VIA REVIEW OF REPORTS REQUIRED BY THE GRANT. IN CASES WHERE THE ENTIRE GRANT FUNDING WOULD GENERALLY SUPPORT KE KULA 'O SAMUEL M. KAMAKAU LPCS' PROGRAMS, THE FUNDS ARE DISTRIBUTED TO THE SCHOOL TO BE USED DIRECTLY IN ACCORDANCE WITH THE GRANT GUIDELINES. |
| IRS990ScheduleI/Form990ScheduleIPartIV/Identifier | 0 | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES |
| IRS990ScheduleI/Form990ScheduleIPartIV/ReturnReference | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990ScheduleI/RecipientTable/AddressUS/AddressLine1 | 0 | 45-035 KANEOHE BAY DRIVE |
| IRS990ScheduleI/RecipientTable/AddressUS/City | 0 | KANEOHE |
| IRS990ScheduleI/RecipientTable/AddressUS/State | 0 | HI |
| IRS990ScheduleI/RecipientTable/AddressUS/ZIPCode | 0 | 96744 |
| IRS990ScheduleI/RecipientTable/AmountOfCashGrant | 0 | 415588 |
| IRS990ScheduleI/RecipientTable/EINOfRecipient | 0 | 522356513 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrant | 0 | GENERAL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientNameBusiness/BusinessNameLine1 | 0 | KE KULA O SAMUEL M KAMAKAU LPCS |
| IRS990ScheduleI/RecordsMaintained | 0 | false |
| IRS990/ScheduleJRequired | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeld | 0 | false |
| IRS990ScheduleM/RealEstateOther/MethodOfDeterminingRevenues | 0 | ESTIMATED FAIR VALUE. |
| IRS990ScheduleM/RealEstateOther/NonCashCheckbox | 0 | X |
| IRS990ScheduleM/RealEstateOther/NoncashContribsRptdF990 | 0 | 432000 |
| IRS990ScheduleM/RealEstateOther/NumberOfContributions | 0 | 2 |
| IRS990ScheduleM/ReviewProcessUnusualNCGifts | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsed | 0 | false |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | THE MISSION OF KAI LOA, INC. (ALSO REFERRED TO HEREIN AS KAI LOA) IS TO HELP ENSURE THE QUALITY AND LONG-TERM SUCCESS OF KE KULA 'O SAMUEL M KAMAKAU LABORATORY PUBLIC CHARTER SCHOOL (LPCS) (ALSO REFERRED TO HEREIN AS "THE SCHOOL"). KAI LOA, INC. WILL FULFILL ITS MISSION BY FOCUSING ON THREE MAJOR GOALS: 1. BUILD CAPACITY FOR THE SCHOOL'S INCREASING THE NUMBER OF QUALIFIED TEACHERS AND SUPPORT PERSONNEL AND STRENGTHENING THE SCHOOL'S CURRICULUM TO MEET ITS GROWING NEEDS OF ITS STUDENTS. 2. DEVELOP AND MAINTAIN A PLANNED APPROACH TO FINANCIAL GROWTH TO ENSURE A SUSTAINABLE PROGRAM OF INCOME 3. PROMOTING PARENT AND COMMUNITY INVOLVEMENT AS STAKE-HOLDERS IN THE SCHOOL'S SUCCESS. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | MAINTENANCE AND REPAIRS AT THE SCHOOL. EXPENSES RELATED VARIOUS ACTIVITIES COORDINATED BY THE SCHOOL PARENT GROUP WAS ALSO SUPPORTED BY THE ORGANIZATION. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | ALL OTHER PROGRAMS THAT DO NOT FALL UNDER THE CORE PROGRAM SERVICES. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | NO COMMITTEES WERE FORMED WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | THE BOARD TREASURER AND COMPANY EXECUTIVE DIRECTOR WORKS CLOSELY WITH THE CONTRACTED CPA FIRM AND EXTERNAL ACCOUNTING CONSULTANT TO ENSURE TIMELY SUBMISSION OF THE FORM 990 RETURNS TO THE IRS ON AN ANNUAL BASIS. THE COMPLETED FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS SUFFICIENTLY IN ADVANCE OF THE FILING DEADLINE TO ENABLE A DETAILED AND CONSCIENTIOUS REVIEW BY ALL MEMBERS OF THE BOARD. ALL QUESTIONS AND CONCERNS OF THE BOARD ARE ADDRESSED AND INCORPORATED INTO THE FORM 990 AS DEEMED APPROPRIATE. AFTER FINAL REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, THE EXTERNAL ACCOUNTING CONSULTANT WILL WORK WITH THE CONTRACTED CPA FIRM TO FILE THE FINAL FORM 990 AS REQUIRED. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 5 | THE ORGANIZATION ENSURES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING ALL BOARD DIRECTORS TO SUBMIT A SIGNED AGREEMENT UPON ACCEPTANCE OF THEIR BOARD SEAT AND ON AN ANNUAL BASIS. DISCLOSURES OF ANY CONFLICTS ARE REPORTED IN WRITING AT THAT TIME. THE AGREEMENT STATES THAT THEY ARE AWARE AND UNDERSTAND THE CURRENT POLICIES. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 6 | ALTHOUGH THE EXECUTIVE DIRECTOR POSITION IS SERVED AS A VOLUNTEER, THE EXECUTIVE DIRECTOR'S TIME SERVED AS THE NA PUALEI GRANT'S PROJECT DIRECTOR WAS COMPENSATED. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 7 | COMPENSATION FOR THE PROJECT DIRECTOR OF NA PUALEI WAS REVIEWED AND APPROVED BY THE BOARD MEMBERS AND WAS SET BASED ON THE GRANT'S APPROVED BUDGET AND COMPARABLE WAGES OF THE STATE OF HAWAII. COMPENSATION FOR OTHER POSITIONS SERVING TO FULFILL NA PUALEI GRANT OBJECTIVES WAS BASED ON COMPARABLE WAGES OF THE STATE OF HAWAII FOR SIMILAR STATE POSITIONS. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 8 | KAI LOA, INC'S BOARD AGENDAS, APPROVED MINUTES, BY-LAWS, ARTICLES OF INCORPORATION, AUDITED FINANCIAL STATEMENTS AND OTHER ORGANIZATION DOCUMENTS ARE KEPT FOR PUBLIC VIEWING IN THE CURRENT OFFICE LOCATION. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 9 | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 34,965 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 10 | ROUNDING 1 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 34,965 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | ORGANIZATION'S MISSION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | FIRST ACCOMPLISHMENT DESCRIPTION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 2 | ALL OTHER ACCOMPLISHMENT DESCRIPTION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 3 | DOCUMENTATION BY COMMITTEE |
| IRS990ScheduleO/GeneralExplanation/Identifier | 4 | ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 5 | ENFORCEMENT OF CONFLICTS POLICY |
| IRS990ScheduleO/GeneralExplanation/Identifier | 6 | COMPENSATION PROCESS FOR TOP OFFICIAL |
| IRS990ScheduleO/GeneralExplanation/Identifier | 7 | COMPENSATION PROCESS FOR OFFICERS |
| IRS990ScheduleO/GeneralExplanation/Identifier | 8 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 9 | RECONCILIATION OF CHANGES - OTHER |
| IRS990ScheduleO/GeneralExplanation/Identifier | 10 | OTHER CHANGES IN NET ASSETS EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | FORM 990, PAGE 6, PART VI, LINE 8B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 9 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 10 | FORM 990, PART XI, LINE 9 |
| IRS990/ScheduleORequired | 0 | true |
| IRS990ScheduleR/DividendsRelatedOrganization | 0 | false |
| IRS990ScheduleR/ExchangeOfAssets | 0 | false |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 0 | 46-500 KUNEKI STREET |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 0 | KANEOHE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 0 | HI |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 0 | 96744 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 0 | false |
| IRS990ScheduleR/Form990ScheduleRPartII/DirectControllingEntityName/BusinessNameLine1 | 0 | NA |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 0 | 522356513 |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 0 | HI |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 0 | KE KULA O SAMUEL M KAMAKAU LPCS |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 0 | SCHOOL |
| IRS990ScheduleR/Form990ScheduleRPartII/PublicCharityStatus | 0 | 2 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $6,771,853
- Liabilities
- $2,861,758
- Net assets
- $3,910,095
- Revenue
- -
- Expenses
- $888,177
- Net income
- -