Civic Intelligence

Ke Kula O Samuel M Kamakau Inc

990 • Fiscal year 2014 • EIN 20-1632545

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 15, 2014

Organization ProfileWWW.KAMAKAU.COM
46-500 Kuneki Street96744

(808) 235-9175

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.43x

Higher debt load relative to assets than 70% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

91st percentile

3.22x

Higher debt load relative to revenue than 91% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

50th percentile

2.8%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$121,480

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

26th percentile

-2.5%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

0.0%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$6,601,361

Down $170,492 (-2.5%) from 2013

Net Assets

Down

$3,741,650

Down $168,445 (-4.3%) from 2013

Liabilities

Down

$2,859,711

Down $2,047 (-0.1%) from 2013

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin50th percentile

Revenue

$889,332

No earlier filing loaded for comparison.

Expenses

Down

$864,768

Down $23,409 (-2.6%) from 2013

Net Income

$24,564

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2009: $3,507,508Liabilities 2009: $159,254Net Assets 2009: $3,348,2542009Assets 2010: $3,902,619Liabilities 2010: $343,321Net Assets 2010: $3,559,2982010Assets 2011: $4,921,828Liabilities 2011: $1,059,407Net Assets 2011: $3,862,4212011Assets 2012: $6,110,456Liabilities 2012: $2,468,391Net Assets 2012: $3,642,0652012Assets 2013: $6,771,853Liabilities 2013: $2,861,758Net Assets 2013: $3,910,0952013Assets 2014: $6,601,361Liabilities 2014: $2,859,711Net Assets 2014: $3,741,6502014Assets 2015: $6,299,680Liabilities 2015: $2,835,402Net Assets 2015: $3,464,2782015Assets 2016: $5,917,222Liabilities 2016: $2,711,502Net Assets 2016: $3,205,7202016Assets 2017: $5,846,224Liabilities 2017: $2,921,522Net Assets 2017: $2,924,7022017Assets 2018: $5,456,388Liabilities 2018: $2,800,514Net Assets 2018: $2,655,8742018Assets 2019: $5,116,994Liabilities 2019: $2,742,427Net Assets 2019: $2,374,5672019Assets 2020: $4,788,303Liabilities 2020: $2,616,651Net Assets 2020: $2,171,6522020Assets 2021: $4,485,183Liabilities 2021: $2,458,674Net Assets 2021: $2,026,5092021Assets 2022: $4,540,494Liabilities 2022: $2,634,425Net Assets 2022: $1,906,0692022Assets 2023: $4,956,331Liabilities 2023: $2,643,898Net Assets 2023: $2,312,4332023Assets 2024: $4,578,266Liabilities 2024: $2,401,481Net Assets 2024: $2,176,7852024

Highlighted filing

2014

Assets$6,601,361
Liabilities$2,859,711
Net Assets$3,741,650
Open 2014 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2009: $1,649,763Expenses 2009: $274,189Net Income 2009: $1,375,5742009Revenue 2010: $654,056Expenses 2010: $278,497Net Income 2010: $375,5592010Revenue 2011: $767,587Expenses 2011: $293,247Net Income 2011: $474,3402011Revenue 2012: $888,874Expenses 2012: $920,838Net Income 2012: -$31,9642012Expenses 2013: $888,1772013Revenue 2014: $889,332Expenses 2014: $864,768Net Income 2014: $24,5642014Revenue 2015: $696,581Expenses 2015: $773,081Net Income 2015: -$76,5002015Revenue 2016: $792,039Expenses 2016: $841,541Net Income 2016: -$49,5022016Revenue 2017: $1,035,982Expenses 2017: $1,096,063Net Income 2017: -$60,0812017Revenue 2018: $1,078,851Expenses 2018: $1,121,242Net Income 2018: -$42,3912018Revenue 2019: $899,805Expenses 2019: $965,449Net Income 2019: -$65,6442019Revenue 2020: $817,602Expenses 2020: $973,901Net Income 2020: -$156,2992020Revenue 2021: $646,489Expenses 2021: $791,632Net Income 2021: -$145,1432021Revenue 2022: $789,115Expenses 2022: $909,555Net Income 2022: -$120,4402022Revenue 2023: $1,560,186Expenses 2023: $1,153,822Net Income 2023: $406,3642023Revenue 2024: $708,090Expenses 2024: $843,738Net Income 2024: -$135,6482024

Highlighted filing

2014

Revenue$889,332
Expenses$864,768
Net Income$24,564
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 15, 2014
Return Version
2013v3.1
Gross Receipts
$889,332
Mission and Program Overview

Mission

To build na kula `o kamakau's success to advance and sustain the hawaiian language and culture.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,081,649$5,912,801▼ $168,848
Cash and Non-Interest-Bearing Accounts$496,549$466,787▼ $29,762
Pledges and Grants Receivable$158,808$214,773▲ $55,965
Accounts Receivable$27,847--
Total Assets$6,771,853$6,601,361▼ $170,492
Other Assets Total$7,000$7,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,451,878$2,453,855▲ $1,977
Grants Payable$334,020$384,829▲ $50,809
Other Liabilities$12,009$12,009→ $0
Accounts Payable and Accrued Expenses$63,851$9,018▼ $54,833
Total Liabilities$2,861,758$2,859,711▼ $2,047
Net Assets / Fund Balance
Unrestricted Net Assets$3,830,270$3,577,068▼ $253,202
Temporarily Rstr Net Assets$79,825$164,582▲ $84,757
Total Net Assets Fund Balance$3,910,095$3,741,650▼ $168,445
Total Liabilities and Net Assets / Fund Balance$6,771,853$6,601,361▼ $170,492

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,069,602-$1,069,602
Buildings$4,735,155$254,536-
Equipment$108,044$25,275-
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ivy K KellingExecutive DiPT$20,636$100,844$121,480
R Kuaheaae GreenVice-chair/t--$42,420$42,420
Eloy VillalbaFormer Board--$25,853$25,853

Board Members and Trustees

NameTitle
Robert Kealoha DomingoChairman
Paula SternBoard Member
Steve BrockBoard Member
Eloy VillalbaFormer Board Member
Elizabeth AulsebrookSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Mouse Builders INCConstruction-$142,621
Revenue and Support

Revenue Composition

Contributions and Grants
$722,745
Program Service Revenue
$5,410
Investment Income
$0
Other Revenue
$161,177
All Other Contributions
$425,640
Change in Net Assets
$24,564

Audited Revenue Reconciliation

Revenue per Audited Statements
$889,332
Revenue Not Reported on Form 990
$-37,766
Total Revenue per Audited Statements
$851,566
Total Revenue per Form 990
$889,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$392,623
Grants and Similar Amounts Paid$391,158
Salaries, Compensation, and Employee Benefits$80,987
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$391,158--$391,158
Depreciation Depletion$141,789--$141,789
Interest$108,610--$108,610
Office Expenses$45,127$3,383-$48,510
Other Salaries and Wages$40,389--$40,389
Fees for Services Other$26,061$971-$27,032
Current Officers, Directors, Trustees, and Key Employees$24,863--$24,863
Other Employee Benefits$15,735--$15,735
Travel$6,979$8,741-$15,720
Fees for Services Accounting-$9,712-$9,712
Advertising$811--$811
Occupancy$776--$776
Other Expenses$-1$-4,590-$-4,591
Total Functional Expenses$846,551$18,217$0$864,768

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,104,768
Expenses per Audited Statements$864,768
Total Expenses per Form 990$864,768
Expenses Not Reported on Form 990$240,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
52-2356513--General Support$391,158
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,806
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Deposit$12,009
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“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.”

Form 990, Page 6, Part VI, Line 12C

“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.”

Form 990, Page 6, Part VI, Line 15A

“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.”

Form 990, Page 6, Part VI, Line 15B

“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.”

Form 990, Page 6, Part VI, Line 19

“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.”

Filing and Contact Details

Filer

EIN
20-1632545
Phone
8082359175

Signing Officer

Name
Ivy K Kelling
Title
Executive Director
Phone
8082359175
Signed
2014-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ivy K Kelling Executive Director
Formed
2004
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
400

Preparer

Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“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.”

Form 990, Page 2, Part III, Line 4D

“All other program services.”

Form 990, Part XI, Line 9

“Change in temporarily restricted net assets -84,757”

Form 990, Part XI, Line 9

“Change in temporarily restricted net assets 84,757”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organizations tax filings as of and for the years ended june 30, 2013, 2012 and 2011 are subject to examination by federal and state tax authorities, generally for three years after they were filed. No provision or liability for materially uncertain tax positions was deemed necessary by management.”

Schedule D, Page 4, Part XI, Line 2D

“Change in temporarily restricted net assets -84,757”

Raw XML AppendixShowing 400 of 500 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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IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02451878
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02453855
IRS990/NetAssetsOrFundBalancesBOYAmt03910095
IRS990/NetAssetsOrFundBalancesEOYAmt03741650
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03806
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0144105
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0144105
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0776
IRS990/OccupancyGrp/TotalAmt0776
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03383
IRS990/OfficeExpensesGrp/ProgramServicesAmt045127
IRS990/OfficeExpensesGrp/TotalAmt048510
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07000
IRS990/OtherAssetsTotalGrp/EOYAmt07000
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015735
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015735
IRS990/OtherExpensesGrp/Desc0PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/Desc1EDUCATIONAL SERVICES
IRS990/OtherExpensesGrp/Desc2HAWAII GENERAL EXCISE TAX
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-4590
IRS990/OtherExpensesGrp/ProgramServicesAmt039096
IRS990/OtherExpensesGrp/ProgramServicesAmt12857
IRS990/OtherExpensesGrp/ProgramServicesAmt22301
IRS990/OtherExpensesGrp/ProgramServicesAmt3-1
IRS990/OtherExpensesGrp/TotalAmt039096
IRS990/OtherExpensesGrp/TotalAmt12857
IRS990/OtherExpensesGrp/TotalAmt22301
IRS990/OtherExpensesGrp/TotalAmt3-4591
IRS990/OtherLiabilitiesGrp/BOYAmt012009
IRS990/OtherLiabilitiesGrp/EOYAmt012009
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC. INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt013266
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013266
IRS990/OtherRevenueTotalAmt013266
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt040389
IRS990/OtherSalariesAndWagesGrp/TotalAmt040389
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0158808
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0214773
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0IVY K KELLING EXECUTIVE DIRECTOR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05410
IRS990/ProgSrvcAccomActy2Grp/Desc0THE 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/ProgSrvcAccomActy2Grp/ExpenseAmt0297105
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0107802
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05410
IRS990/ProgSrvcAccomActy3Grp/Desc0DEPRECIATION EXPENSE USED TO SUPPORT THE INSTRUCTIONAL STAFF AT THE SCHOOL AND INTEREST FROM THE U.S.D.A. FEDERAL LOAN RECEIVED BY THE ORGANIZATION TO SUPPORT CAPITAL IMPROVEMENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0250399
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ALL OTHER PROGRAM SERVICES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt015691
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01092550
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0415588
IRS990/PYOtherExpensesAmt0381801
IRS990/PYOtherRevenueAmt0163796
IRS990/PYProgramServiceRevenueAmt012230
IRS990/PYRevenuesLessExpensesAmt0380399
IRS990/PYSalariesCompEmpBnftPaidAmt090788
IRS990/PYTotalExpensesAmt0888177
IRS990/PYTotalRevenueAmt01268576
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt024564
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0144105
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0OTHER INCOME 15,920
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0722745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01092550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01815295
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0153321
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt013266
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt015920
IRS990ScheduleA/OtherIncome170Grp/TotalAmt029186
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98420
IRS990ScheduleA/PublicSupportPY170Pct00.98560
IRS990ScheduleA/PublicSupportTotal170Amt01815295
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0722745
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01092550
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01815295
IRS990ScheduleA/TotalSupportAmt01844481
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt04735155
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0254536
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt04989691
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt046991
IRS990ScheduleD/DonatedServicesUseFcltsAmt0240000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0108044
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025275
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0133319
IRS990ScheduleD/ExpensesNotReportedAmt0240000
IRS990ScheduleD/ExpensesSubtotalAmt0864768
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01069602
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01069602
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE DEPOSIT
IRS990ScheduleD/OtherRevenueAmt0-84757
IRS990ScheduleD/RevenueNotReportedAmt0-37766
IRS990ScheduleD/RevenueSubtotalAmt0889332
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS TAX FILINGS AS OF AND FOR THE YEARS ENDED JUNE 30, 2013, 2012 AND 2011 ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. NO PROVISION OR LIABILITY FOR MATERIALLY UNCERTAIN TAX POSITIONS WAS DEEMED NECESSARY BY MANAGEMENT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -84,757
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05912801
IRS990ScheduleD/TotalExpensesPerForm990Amt0864768
IRS990ScheduleD/TotalLiabilityAmt012009
IRS990ScheduleD/TotalRevenuePerForm990Amt0889332
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0851566
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01104768
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0391158
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10KE KULA O SAMUEL M KAMAKAU LPCS
IRS990ScheduleI/RecipientTable/RecipientEIN0522356513
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1046-500 KUNEKI STREET
IRS990ScheduleI/RecipientTable/USAddress/City0KANEOHE
IRS990ScheduleI/RecipientTable/USAddress/State0HI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode096744
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT 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/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt018201
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt07652
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ELOY VILLALBA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER BOARD MEMBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt025853
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/SupplementalInformationDetail/ExplanationTxt1ALL OTHER PROGRAM SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/SupplementalInformationDetail/ExplanationTxt3THE 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/SupplementalInformationDetail/ExplanationTxt4ALTHOUGH 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/SupplementalInformationDetail/ExplanationTxt5COMPENSATION 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/SupplementalInformationDetail/ExplanationTxt6KAI 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/SupplementalInformationDetail/ExplanationTxt7CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -84,757
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 84,757
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10KE KULA O SAMUEL M KAMAKAU LPCS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0522356513
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1046-500 KUNEKI STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0KANEOHE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode096744
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,601,361
Liabilities
$2,859,711
Net assets
$3,741,650
Revenue
$889,332
Expenses
$864,768
Net income
$24,564
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$2.40$2.18$0.71$0.84$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$2.64$2.31$1.56$1.15$0.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$2.63$1.91$0.79$0.91$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.49$2.46$2.03$0.65$0.79$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$2.62$2.17$0.82$0.97$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$2.74$2.37$0.90$0.97$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.46$2.80$2.66$1.08$1.12$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.85$2.92$2.92$1.04$1.10$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.92$2.71$3.21$0.79$0.84$0.05
2015Detailed filing. Detailed filing data is available for this year.$6.30$2.84$3.46$0.70$0.77$0.08
2014Detailed filing. Detailed filing data is available for this year.$6.60$2.86$3.74$0.89$0.86$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$2.86$3.91$0.89
2012Summary only. Only limited summary data is available for this year.$6.11$2.47$3.64$0.89$0.92$0.03
2011Summary only. Only limited summary data is available for this year.$4.92$1.06$3.86$0.77$0.29$0.47
2010Summary only. Only limited summary data is available for this year.$3.90$0.34$3.56$0.65$0.28$0.38
2009Summary only. Only limited summary data is available for this year.$3.51$0.16$3.35$1.65$0.27$1.38