Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Kai Loa Inc
EIN 20-1632545 • 501(c)3 • Kaneohe, HI
Profile
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.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.52x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 23.8% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Balance Sheet
Assets
Down$4,578,266
Down $378,065 (-7.6%) from 2023
Liabilities
Down$2,401,481
Down $242,417 (-9.2%) from 2023
Net Assets
Down$2,176,785
Down $135,648 (-5.9%) from 2023
Revenue
Down$708,090
Down $852,096 (-55%) from 2023
Expenses
Down$843,738
Down $310,084 (-27%) from 2023
Net Income
Down-$135,648
Down $542,012 (-133%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $4,578,266
- Liabilities
- $2,401,481
- Net assets
- $2,176,785
- Revenue
- $708,090
- Expenses
- $843,738
- Net income
- -$135,648
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- Nov 24, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $714,928
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,912,801 | $5,564,336 | ▼ $348,465 |
| Cash and Non-Interest-Bearing Accounts | $466,787 | $540,873 | ▲ $74,086 |
| Pledges and Grants Receivable | $214,773 | $167,951 | ▼ $46,822 |
| Total Assets | $6,601,361 | $6,299,680 | ▼ $301,681 |
| Other Assets Total | $7,000 | $26,520 | ▲ $19,520 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,453,855 | $2,401,115 | ▼ $52,740 |
| Grants Payable | $384,829 | $418,323 | ▲ $33,494 |
| Other Liabilities | $12,009 | $12,009 | → $0 |
| Accounts Payable and Accrued Expenses | $9,018 | $3,955 | ▼ $5,063 |
| Total Liabilities | $2,859,711 | $2,835,402 | ▼ $24,309 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,577,068 | $3,277,729 | ▼ $299,339 |
| Temporarily Rstr Net Assets | $164,582 | $186,549 | ▲ $21,967 |
| Total Net Assets Fund Balance | $3,741,650 | $3,464,278 | ▼ $277,372 |
| Total Liabilities and Net Assets / Fund Balance | $6,601,361 | $6,299,680 | ▼ $301,681 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $868,729 | - | $868,729 |
| Buildings | $4,600,895 | $388,796 | - |
| Equipment | $94,712 | $38,607 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ivy K Kelling | Executive Di | PT | $20,636 | $123,224 | $143,860 |
Board Members and Trustees
| Name | Title |
|---|---|
| Robert Domingo | Chairman |
| R Kuaheaae Green | Vice-chair |
| Steve Brock | Board Member |
| Elizabeth Aulsebrook | Secretary |
| Paula Stern | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $518,261
- Program Service Revenue
- $4,203
- Investment Income
- $0
- Other Revenue
- $174,117
- All Other Contributions
- $260,015
- Change in Net Assets
- $-76,500
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $674,614
- Revenue Not Reported on Financial Statements
- $21,967
- Revenue Not Reported on Form 990
- $39,128
- Other Revenue Adjustments
- $21,967
- Total Revenue per Audited Statements
- $713,742
- Total Revenue per Form 990
- $696,581
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $406,005 |
| Other Expenses | $339,546 |
| Salaries, Compensation, and Employee Benefits | $27,530 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $406,005 | - | - | $406,005 |
| Depreciation Depletion | $147,592 | - | - | $147,592 |
| Interest | $75,312 | - | - | $75,312 |
| Fees for Services Accounting | $20,821 | $10,350 | - | $31,171 |
| Fees for Services Other | $22,647 | $4,122 | - | $26,769 |
| Office Expenses | $22,961 | $3,779 | - | $26,740 |
| Current Officers, Directors, Trustees, and Key Employees | $20,636 | - | - | $20,636 |
| Occupancy | $4,787 | - | - | $4,787 |
| Other Salaries and Wages | $3,836 | - | - | $3,836 |
| Other Employee Benefits | $3,058 | - | - | $3,058 |
| Other Expenses | $1,811 | $1,038 | - | $2,849 |
| Travel | $2,275 | - | - | $2,275 |
| Total Functional Expenses | $753,792 | $19,289 | $0 | $773,081 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,013,081 |
| Expenses per Audited Statements | $773,081 |
| Total Expenses per Form 990 | $773,081 |
| Expenses Not Reported on Form 990 | $240,000 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Ke Kula O Samuel M Kamakau Lpcs | Kaneohe, HI | - | General Support | $406,005 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $25,305 |
| Fundraising Direct Expenses | $18,347 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraiser | $25,305 | $25,305 | $18,347 | $6,958 |
| Total Events | $25,305 | $25,305 | $18,347 | $6,958 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| 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
- Filer Name
- Kai Loa Inc
- EIN
- 20-1632545
- Phone
- 8082359175
- Address
- 46-500 KUNEKI STREET, KANEOHE, HI 96744
Signing Officer
- Name
- Elizabeth Aulsebrook
- Title
- Secretary
- Phone
- 8082359175
- Signed
- 2015-11-24
- 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
- 2
- Employees
- 2
- Volunteers
- 400
Preparer
- Firm
- Jay Miyaki CPA LLC
- Address
- 600 QUEEN ST SUITE C-4, HONOLULU, HI 96813-5113
- 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 -21,967”
Form 990, Part XI, Line 9
“Change in temporarily restricted net assets 21,967”
Financial Statement Notes
Schedule D, Page 3, Part X
“Management is not aware of uncertain tax positions required to be recognized and disclosed in the financial statements in accordance with generally accepted accounting principles.”
Schedule D, Page 4, Part XI, Line 4B
“Change in temporarily restricted net assets 21,967”
Raw XML AppendixShowing 400 of 479 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/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 147592 |
| IRS990/Desc | 0 | KAI LOA RECEIVED FUNDING FROM KAMEHAMEHA SCHOOLS WHICH WAS PASSED THROUGH TO KE KULA O SAMUEL M. KAMAKAU PUBLIC CHARTER SCHOOL. |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 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/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2453855 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2401115 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3741650 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3464278 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 6958 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 167099 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 167099 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 4787 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4787 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3779 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22961 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 26740 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 26520 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3058 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 3058 |
| IRS990/OtherExpensesGrp/Desc | 0 | HAWAII GENERAL EXCISE TAX |
| IRS990/OtherExpensesGrp/Desc | 1 | PROFESSIONAL DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | EDUCATIONAL SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1038 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14852 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3970 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3229 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1811 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 14852 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3970 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3229 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2849 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 12009 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12009 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC. INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 60 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 60 |
| IRS990/OtherRevenueTotalAmt | 0 | 60 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 3836 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3836 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 214773 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 167951 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | IVY K KELLING EXECUTIVE DIRECTOR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4203 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4203 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 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/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 258246 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 187713 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 4203 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | DEPRECIATION 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/ExpenseAmt | 0 | 222904 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ALL OTHER PROGRAM SERVICES. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 66492 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 12142 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 722745 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 391158 |
| IRS990/PYOtherExpensesAmt | 0 | 392623 |
| IRS990/PYOtherRevenueAmt | 0 | 161177 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5410 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 24564 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 80987 |
| IRS990/PYTotalExpensesAmt | 0 | 864768 |
| IRS990/PYTotalRevenueAmt | 0 | 889332 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -76500 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 167099 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 29,186 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 518261 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 722745 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1092550 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2333556 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 196607 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 60 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 13266 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15920 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 29246 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98760 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98420 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2333556 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 518261 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 722745 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1092550 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2333556 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2362802 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4600895 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 388796 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 4989691 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 39128 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 240000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 94712 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 38607 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 133319 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 240000 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 773081 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 868729 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 868729 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 12009 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE DEPOSIT |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 21967 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 39128 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 21967 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 674614 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT IS NOT AWARE OF UNCERTAIN TAX POSITIONS REQUIRED TO BE RECOGNIZED AND DISCLOSED IN THE FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 21,967 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5564336 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 773081 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12009 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 696581 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 713742 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1013081 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 18347 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FUNDRAISER |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 25305 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 25305 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 25305 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 25305 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 6958 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 18347 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 18347 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 406005 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | GENERAL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | KE KULA O SAMUEL M KAMAKAU LPCS |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 522356513 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 46-500 KUNEKI STREET |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | KANEOHE |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 96744 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 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/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 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/SupplementalInformationDetail/ExplanationTxt | 1 | ALL OTHER PROGRAM SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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/SupplementalInformationDetail/ExplanationTxt | 3 | 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/SupplementalInformationDetail/ExplanationTxt | 4 | 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/SupplementalInformationDetail/ExplanationTxt | 5 | 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/SupplementalInformationDetail/ExplanationTxt | 6 | 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/SupplementalInformationDetail/ExplanationTxt | 7 | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -21,967 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 21,967 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | true |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | KE KULA O SAMUEL M KAMAKAU LPCS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 522356513 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SCHOOL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 46-500 KUNEKI STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | KANEOHE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 96744 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | true |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 406005 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 167099 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | KE KULA O SAMUEL M KAMAKAU LPCS |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | KE KULA O SAMUEL M KAMAKAU LPCS |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | B |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | J |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
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