Civic Intelligence

Lawakua Charitable Fund

990 • Fiscal year 2023 • EIN 47-3731349

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 08, 2024

737 Bishop St 1875Honolulu, HI 96813

(808) 286-9228

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

88th percentile

44%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

76th percentile

20%

Faster asset growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

3.5%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,276,937

Up $381,531 (+20%) from 2022

Net Assets

Up

$2,272,473

Up $388,337 (+21%) from 2022

Liabilities

Down

$4,464

Down $6,806 (-60%) from 2022

Revenue

Up

$548,935

Up $18,541 (+3.5%) from 2022

Expenses

Up

$309,138

Up $39,430 (+15%) from 2022

Net Income

Down

$239,797

Down $20,889 (-8.0%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2016: $1,267,016Liabilities 2016: $1,173Net Assets 2016: $1,265,8432016Assets 2017: $1,446,148Liabilities 2017: $1,328Net Assets 2017: $1,444,8202017Assets 2018: $1,472,360Liabilities 2018: $1,431Net Assets 2018: $1,470,9292018Assets 2019: $1,476,842Liabilities 2019: $5,297Net Assets 2019: $1,471,5452019Assets 2020: $1,588,803Liabilities 2020: $3,277Net Assets 2020: $1,585,5262020Assets 2021: $1,878,255Liabilities 2021: $7,873Net Assets 2021: $1,870,3822021Assets 2022: $1,895,406Liabilities 2022: $11,270Net Assets 2022: $1,884,1362022Assets 2023: $2,276,937Liabilities 2023: $4,464Net Assets 2023: $2,272,4732023Assets 2024: $2,345,424Liabilities 2024: $7,523Net Assets 2024: $2,337,9012024

Highlighted filing

2023

Assets$2,276,937
Liabilities$4,464
Net Assets$2,272,473

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $462,554Expenses 2016: $220,138Net Income 2016: $242,4162016Revenue 2017: $515,298Expenses 2017: $336,320Net Income 2017: $178,9782017Revenue 2018: $406,894Expenses 2018: $374,938Net Income 2018: $31,9562018Revenue 2019: $275,483Expenses 2019: $419,047Net Income 2019: -$143,5642019Revenue 2020: $479,969Expenses 2020: $385,104Net Income 2020: $94,8652020Revenue 2021: $518,812Expenses 2021: $336,679Net Income 2021: $182,1332021Revenue 2022: $530,394Expenses 2022: $269,708Net Income 2022: $260,6862022Revenue 2023: $548,935Expenses 2023: $309,138Net Income 2023: $239,7972023Revenue 2024: $549,491Expenses 2024: $313,305Net Income 2024: $236,1862024

Highlighted filing

2023

Revenue$548,935
Expenses$309,138
Net Income$239,797
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 8, 2024
Return Version
2023v5.1
Gross Receipts
$643,749
Mission and Program Overview

Mission

The organization uses martial arts to teach confidence, coordination, structure, and discipline to youth, with a focus on at-risk and low-income children and to guide disadvantaged youths to a more hopeful future. The organization also provides educational assistance, such as tuition payments and other school costs.

Over its history, lawakua has guided hundreds of disadvantaged youth to a more hopeful future. The program uses martial arts to teach confidence, coordination, structure, and discipline to youth, with a focus on at-risk and low-income children. Lawakua also provides educational assistance, such as covering tuition payments to private schools for the at-risk youth participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,257,354$1,871,249▲ $613,895
Cash and Non-Interest-Bearing Accounts$602,765$395,890▼ $206,875
Pledges and Grants Receivable$30,000$7,000▼ $23,000
Prepaid Expenses and Deferred Charges$5,287$2,798▼ $2,489
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,895,406$2,276,937▲ $381,531
Liabilities
Accounts Payable and Accrued Expenses$11,270$4,464▼ $6,806
Total Liabilities$11,270$4,464▼ $6,806
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,442,821$1,966,760▲ $523,939
Net Assets With Donor Restrictions$441,315$305,713▼ $135,602
Total Net Assets Fund Balance$1,884,136$2,272,473▲ $388,337
Total Liabilities and Net Assets / Fund Balance$1,895,406$2,276,937▲ $381,531

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$2,398$2,398
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew LeviPresident and Chairman of the Board
Nick DreherVice Chairman
Aisha IshidaDirector
Corbett KalamaDirector
Gary OkamotoDirector
Larry RodriguezDirector
Mahina HugoDirector
Marc TilkerDirector
Mike JonesDirector
Sara AyabeDirector
Sharon Shiroma BrownDirector
Duncan MacnaughtonFormer Director
Elliot LodenFormer Director
Richard GushmanFormer Director
Lauren NahmeSecretary
Alexander FergusTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$505,950
Program Service Revenue
$0
Investment Income
$42,985
Other Revenue
$0
All Other Contributions
$505,950
Change in Net Assets
$239,797

Audited Revenue Reconciliation

Revenue per Audited Statements
$541,570
Revenue Not Reported on Financial Statements
$7,365
Revenue Not Reported on Form 990
$284,142
Total Revenue per Audited Statements
$825,712
Total Revenue per Form 990
$548,935
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$145,993
Salaries, Compensation, and Employee Benefits$92,945
Other Expenses$70,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$145,993--$145,993
Other Salaries and Wages$62,582$12,316-$74,898
Fees for Services Accounting-$31,720-$31,720
Other Employee Benefits$8,977$1,766-$10,743
Fees for Service Investment Mgmnt Fees-$7,365-$7,365
Payroll Taxes$6,103$1,201-$7,304
Other Expenses$6,893--$6,893
Fees for Services Other$1,519$2,492-$4,011
Occupancy$3,321--$3,321
Office Expenses-$1,908-$1,908
Fees for Services Legal-$888-$888
Insurance-$619-$619
Advertising-$120-$120
Total Functional Expenses$248,743$60,395$0$309,138

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$309,138
Expenses per Audited Statements$301,773
Total Expenses per Audited Statements$301,773
Expenses Not Reported on Financial Statements$7,365
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

The 990 will be made available to the entire board in draft form for review and comments prior to filing. The chair and treasurer will again review the 990 in final form prior to filing.

Form 990, Part VI, Section B, Line 12C

In connection with any actual or possible conflict of interest by an officer or director, an interested party must disclose the existence of the financial interest or conflict and is given the opportunity to disclose all material facts to the directors considering the proposed transaction or arrangement. Explanations regarding proposed transactions are documented in board records. The non-conflicted directors will summarize results of the investigation and disclosures, and this information will be maintained in corporate records.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lawakua Charitable Fund
EIN
47-3731349
Phone
8082869228
Address
737 BISHOP ST 1875, HONOLULU, HI 96813

Signing Officer

Name
Matthew Levi
Title
President and Chairman of the Board
Phone
8082869228
Signed
2024-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Levi
Formed
2015
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
19

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management evaluated lawakua's tax positions as of december 31, 2023 and 2022 and for the years then ended, and determined that lawakua had no uncertain tax positions required to be reported in accordance with u.s. Gaap. Lawakua is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax period.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in net assets with donor restrictions 135,602.

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IRS990/ActivityOrMissionDesc0OVER ITS HISTORY, LAWAKUA HAS GUIDED HUNDREDS OF DISADVANTAGED YOUTH TO A MORE HOPEFUL FUTURE. THE PROGRAM USES MARTIAL ARTS TO TEACH CONFIDENCE, COORDINATION, STRUCTURE, AND DISCIPLINE TO YOUTH, WITH A FOCUS ON AT-RISK AND LOW-INCOME CHILDREN. LAWAKUA ALSO PROVIDES EDUCATIONAL ASSISTANCE, SUCH AS COVERING TUITION PAYMENTS TO PRIVATE SCHOOLS FOR THE AT-RISK YOUTH PARTICIPANTS.
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IRS990/Desc0LAWAKUA CHARITABLE FUND RECRUITS AT-RISK AND LOW-INCOME CHILDREN TO JOIN ITS MARTIAL ARTS CLUB. THEY LEARN DISCIPLINE, HARD WORK, SELF-DEFENSE, TEAM COLLABORATION, AND RESPECT FOR OTHERS. THE ORGANIZATION ALSO USES MARTIAL ARTS TO INSTILL CONFIDENCE, COORDINATION, AND STRUCTURE TO GUIDE YOUTH AND PROVIDE THEM WITH EDUCATIONAL ASSISTANCE, SUCH AS TUITION PAYMENTS, SCHOOL SUPPLIES, SCHOOL BOOKS, UNIFORMS AND MEALS. THE ORGANIZATION ALSO PROVIDES ALL OF THE NECESSARY MARTIAL ARTS EQUIPMENT AND GEAR FOR THE CHILDREN WHO ARE PARTICIPATING IN THE PROGRAM.IN-PERSON KAJUKENBO CLASSES STARTED UP AGAIN IN 2022 AND NOW ARE HELD THREE TIMES A WEEK ON TUESDAYS, FRIDAYS AND SATURDAYS. COVID VACCINATIONS ARE REQUIRED FOR ALL PARTICIPANTS. CLASSES WERE HELD AT KUHIO PARK TERRACE ONLY, AND NO LONGER OFFERED AT PALAMA SETTLEMENT AND HALAWA HOUSING. MID 2022, A THIRD CLASS WAS ADDED ON TUESDAYS. VIRTUAL TUTORING SERVICES CONTINUED AS STUDENTS PREFERRED VIRTUAL OVER IN-PERSON SESSIONS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND CHAIRMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0619
IRS990/InsuranceGrp/TotalAmt0619
IRS990/InvestmentIncomeGrp/ExclusionAmt042985
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt042985
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01257354
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01871249
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02398
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt02398
IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt094814
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION USES MARTIAL ARTS TO TEACH CONFIDENCE, COORDINATION, STRUCTURE, AND DISCIPLINE TO YOUTH, WITH A FOCUS ON AT-RISK AND LOW-INCOME CHILDREN AND TO GUIDE DISADVANTAGED YOUTHS TO A MORE HOPEFUL FUTURE. THE ORGANIZATION ALSO PROVIDES EDUCATIONAL ASSISTANCE, SUCH AS TUITION PAYMENTS AND OTHER SCHOOL COSTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01884136
IRS990/NetAssetsOrFundBalancesEOYAmt02272473
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0148540
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01442821
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01966760
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt03321
IRS990/OccupancyGrp/TotalAmt03321
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01908
IRS990/OfficeExpensesGrp/TotalAmt01908
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01766
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08977
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010743
IRS990/OtherExpensesGrp/Desc0KAJUKENBO PROGRAM
IRS990/OtherExpensesGrp/Desc1OTHER PROGRAMS
IRS990/OtherExpensesGrp/ProgramServicesAmt013355
IRS990/OtherExpensesGrp/ProgramServicesAmt16893
IRS990/OtherExpensesGrp/TotalAmt013355
IRS990/OtherExpensesGrp/TotalAmt16893
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012316
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt062582
IRS990/OtherSalariesAndWagesGrp/TotalAmt074898
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01201
IRS990/PayrollTaxesGrp/ProgramServicesAmt06103
IRS990/PayrollTaxesGrp/TotalAmt07304
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt030000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt07000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05287
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02798
IRS990/PrincipalOfficerNm0MATTHEW LEVI
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0471938
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0115138
IRS990/PYInvestmentIncomeAmt058456
IRS990/PYOtherExpensesAmt068156
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0260686
IRS990/PYSalariesCompEmpBnftPaidAmt086414
IRS990/PYTotalExpensesAmt0269708
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0530394
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0239797
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0505950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0471938
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0486626
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0387042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0233626
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02085182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt042985
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt023871
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt030180
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt033688
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt038885
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0169609
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.42040
IRS990ScheduleA/PublicSupportPY170Pct00.51690
IRS990ScheduleA/PublicSupportTotal170Amt0947974
IRS990ScheduleA/SubstantialContributorsTotAmt01137208
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0505950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0471938
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0486626
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0387042
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0233626
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02085182
IRS990ScheduleA/TotalSupportAmt02254791
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/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt07365
IRS990ScheduleD/ExpensesSubtotalAmt0301773
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt07365
IRS990ScheduleD/InvestmentExpensesNotIncldAmt07365
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0148540
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02398
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02398
IRS990ScheduleD/OtherRevenueAmt0135602
IRS990ScheduleD/RevenueNotReportedAmt0284142
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt07365
IRS990ScheduleD/RevenueSubtotalAmt0541570
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT EVALUATED LAWAKUA'S TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT LAWAKUA HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. LAWAKUA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIOD.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN NET ASSETS WITH DONOR RESTRICTIONS 135,602.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0309138
IRS990ScheduleD/TotalRevenuePerForm990Amt0548935
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0825712
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0301773
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0101418
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt121650
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt210150
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt32186
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt41415
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt51168
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt64692
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt71754
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt81560
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1TUTORING
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2PROGRAM AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3SCHOOL UNIFORMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4COLLEGE COUNSELING
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5MEAL PLAN
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt6APPLICATION / COURSE FEES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt7BOOKS & SUPPLIES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt8OTHER PROGRAM ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt120
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt215
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt37
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt414
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt54
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt65
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt74
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt83
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0LAWAKUA MEMBERS ARE NOTIFIED ANNUALLY OF THE SCHOLARSHIP PROGRAM AND THE CRITERIA FOR QUALIFICATIONS. THE GRANT EDUCATION COMMITTEE, COMPRISED OF LAWAKUA BOARD MEMBERS, REVIEWS THE APPLICATIONS, INTERVIEWS STUDENTS AND PARENTS, DETERMINES IF THE STUDENTS MEET THE SCHOLARSHIP ACCEPTANCE CRITERIA BY REVIEWING PARENTS' TAX RETURNS AND FAMILY BUDGETS. THE COMMITTEE DETERMINES WHICH SCHOOL IS THE "RIGHT FIT" FOR THE QUALIFYING STUDENT. TUITION PAYMENTS ARE GENERALLY PAID DIRECTLY TO THE SCHOOL UPON APPROVAL OF THE COMMITTEE. THE BOARD CHAIR AND OPERATIONS MANAGER REVIEW APPLICATIONS FOR ASSISTANCE WITH SCHOOL MEAL PLANS, BOOKS, SCHOOL SUPPLIES OTHER AND AWARDS BASED ON STUDENT NEED AND AVAILABLE FUNDS. PAYMENTS ARE GENERALLY MADE DIRECTLY TO A SCHOOL OR VENDOR. REIMBURSEMENTS TO PARENTS ARE APPROVED UPON RECEIPT OF AN INVOICE AND PROOF OF PAYMENT. TUTORING SERVICES ARE AVAILABLE TO ALL LAWAKUA STUDENTS. PROFESSIONAL TUTORS ARE PAID DIRECTLY BY LAWAKUA. ALL LAWAKUA STUDENTS ARE ELIGIBLE TO RECEIVE MONETARY COMPENSATION FOR ACADEMIC ACHIEVEMENT IF THEY MEET THE QUALIFICATIONS AS PRE-DETERMINED BY THE BOARD CHAIR AND OPERATIONS MANAGER. ALL LAWAKUA STUDENTS RECEIVE BENEFIT FROM MONIES RECEIVED FOR MARTIAL ARTS TRAINING & SUPPLIES. PROTECTIVE GEAR SUCH AS GLOVES, HEADGEAR, FOOTGEAR ETC ARE PROVIDED DURING CLASSES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01

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