Civic Intelligence

Ho'Okako'O Corporation

EIN 76-0717301 • 501(c)3 • Honolulu, HI

View Organization Page

Profile

To provide leadership, accountability, and direct support to high quality charter schools in the reinvention and transformation of public education for the purpose of improving the academic and personal growth of students and the contribution of schools to their native hawaiian communities.

1360 S Beretania Street No 202Honolulu, HI 96814

www.hookakoo.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.46x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.23x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

44th percentile

1.7%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$146,436

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-3.8%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$2,077,413

Up $509,999 (+33%) from 2022

Liabilities

Up

$884,543

Up $490,183 (+124%) from 2022

Net Assets

Up

$1,192,870

Up $19,816 (+1.7%) from 2022

Operations
Liabilities / Revenue69th percentileNet Margin44th percentile

Revenue

Up

$4,831,749

Up $200,158 (+4.3%) from 2022

Expenses

Up

$4,811,933

Up $241,403 (+5.3%) from 2022

Net Income

Down

$19,816

Down $41,245 (-68%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,759,308Liabilities 2010: $3,235,461Net Assets 2010: $523,8472010Assets 2011: $3,800,922Liabilities 2011: $3,251,602Net Assets 2011: $549,3202011Assets 2012: $3,858,516Liabilities 2012: $3,245,483Net Assets 2012: $613,0332012Assets 2013: $1,099,782Liabilities 2013: $764,647Net Assets 2013: $335,1352013Assets 2014: $506,054Liabilities 2014: $119,497Net Assets 2014: $386,5572014Assets 2015: $1,076,668Liabilities 2015: $611,366Net Assets 2015: $465,3022015Assets 2016: $852,871Liabilities 2016: $233,786Net Assets 2016: $619,0852016Assets 2017: $1,182,980Liabilities 2017: $438,483Net Assets 2017: $744,4972017Assets 2018: $1,203,478Liabilities 2018: $304,525Net Assets 2018: $898,9532018Assets 2019: $1,053,805Liabilities 2019: $169,193Net Assets 2019: $884,6122019Assets 2020: $1,298,139Liabilities 2020: $286,685Net Assets 2020: $1,011,4542020Assets 2021: $1,500,051Liabilities 2021: $388,058Net Assets 2021: $1,111,9932021Assets 2022: $1,567,414Liabilities 2022: $394,360Net Assets 2022: $1,173,0542022Assets 2023: $2,077,413Liabilities 2023: $884,543Net Assets 2023: $1,192,8702023

Highlighted filing

2023

Assets$2,077,413
Liabilities$884,543
Net Assets$1,192,870
Open 2023 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,825,3592010Expenses 2011: $3,054,8102011Expenses 2012: $3,198,9782012Expenses 2013: $981,5142013Revenue 2014: $2,098,804Expenses 2014: $2,047,382Net Income 2014: $51,4222014Revenue 2015: $2,019,139Expenses 2015: $1,940,394Net Income 2015: $78,7452015Revenue 2016: $2,902,251Expenses 2016: $2,748,468Net Income 2016: $153,7832016Revenue 2017: $3,112,528Expenses 2017: $2,987,116Net Income 2017: $125,4122017Revenue 2018: $4,294,063Expenses 2018: $4,139,607Net Income 2018: $154,4562018Revenue 2019: $3,768,772Expenses 2019: $3,783,113Net Income 2019: -$14,3412019Revenue 2020: $4,058,281Expenses 2020: $3,931,439Net Income 2020: $126,8422020Revenue 2021: $4,551,589Expenses 2021: $4,451,050Net Income 2021: $100,5392021Revenue 2022: $4,631,591Expenses 2022: $4,570,530Net Income 2022: $61,0612022Revenue 2023: $4,831,749Expenses 2023: $4,811,933Net Income 2023: $19,8162023

Highlighted filing

2023

Revenue$4,831,749
Expenses$4,811,933
Net Income$19,816
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$2,077,413
Liabilities
$884,543
Net assets
$1,192,870
Revenue
$4,831,749
Expenses
$4,811,933
Net income
$19,816
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.08$0.88$1.19$4.83$4.81$0.02
2022Summary only. Only limited summary data is available for this year.$1.57$0.39$1.17$4.63$4.57$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.39$1.11$4.55$4.45$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.29$1.01$4.06$3.93$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.17$0.88$3.77$3.78$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.30$0.90$4.29$4.14$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.44$0.74$3.11$2.99$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.23$0.62$2.90$2.75$0.15
2015Summary only. Only limited summary data is available for this year.$1.08$0.61$0.47$2.02$1.94$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.12$0.39$2.10$2.05$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.76$0.34$0.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$3.25$0.61$3.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$3.25$0.55$3.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$3.24$0.52$2.83
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 7, 2021
Return Version
2019v5.2
Gross Receipts
$4,067,433
Mission and Program Overview

Mission

To provide leadership, accountability, and direct support to high quality charter schools in the reinvention and transformation of public education for the purpose of improving the academic and personal growth of students and the contribution of schools to their native hawaiian communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$699,002$816,460▲ $117,458
Pledges and Grants Receivable$3,026$200,557▲ $197,531
Land, Buildings, and Equipment, Net$443$0▼ $443
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$1,053,805$1,298,139▲ $244,334
Other Assets Total$351,134$280,922▼ $70,212
Liabilities
Other Liabilities$40,742$175,232▲ $134,490
Deferred Revenue-$68,728-
Accounts Payable and Accrued Expenses$128,451$42,725▼ $85,726
Total Liabilities$169,193$286,685▲ $117,492
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$773,017$886,792▲ $113,775
Net Assets With Donor Restrictions$111,595$124,662▲ $13,067
Total Net Assets Fund Balance$884,612$1,011,454▲ $126,842
Total Liabilities and Net Assets / Fund Balance$1,053,805$1,298,139▲ $244,334

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$19,596$19,596
Other Assets Org$87,714--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David Y GibsonExecutive DirectorFT$125,400$17,267$142,667

Board Members and Trustees

NameTitle
Blake ParsonsChair
Nancy BarryVice Chair
Edward Kumau Pineda AkionaDirector
Jonathan ChingDirector
Paul NakayamaDirector
Pualani S AkanaDirector
Matthew CairesSecretary
Ivan TakushiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,341,858
Program Service Revenue
$708,316
Investment Income
$4,079
Other Revenue
$4,028
All Other Contributions
$2,875,201
Change in Net Assets
$126,842

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,067,433
Revenue Not Reported on Financial Statements
$-9,152
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-9,152
Total Revenue per Audited Statements
$4,067,433
Total Revenue per Form 990
$4,058,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,759,519
Salaries, Compensation, and Employee Benefits$600,734
Other Expenses$571,186
Total Fundraising Expense$15,596
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,759,519--$2,759,519
Other Salaries and Wages$323,975$44,266-$368,241
Current Officers, Directors, Trustees, and Key Employees$110,352$15,048-$125,400
Other Employee Benefits$59,548$10,060-$69,608
Payroll Taxes-$37,485-$37,485
Office Expenses$22,390$9,370$1,273$33,033
Occupancy$24,796$3,706-$28,502
Travel$13,859$911-$14,770
Insurance$2,812$2,837-$5,649
Other Expenses$20$275$652$947
Depreciation Depletion-$444-$444
Total Functional Expenses$3,752,127$163,716$15,596$3,931,439

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,940,591
Expenses per Audited Statements$3,931,439
Total Expenses per Form 990$3,931,439
Expenses Not Reported on Form 990$9,152
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kamaile AcademyWaianae, HISt of Hi - BoeMeal Funding & Educational Program Funding$1,548,297
KUALAPU'U SCHOOLKualapuu, HISt of Hi - BoeMeal Funding & Educational Program Funding$717,923
Waimea Middle SchoolWaimea, HISt of Hi - BoeMeal Funding & Educational Program Funding$493,299
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,180
Fundraising Direct Expenses$9,152
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
GLASS FOR CLASS: WINE TASTING EVENT$12,289$10,032$4,771$5,261
Take a Lap$7,167$3,148$281$2,867
Total Events$19,456$13,180$9,152$4,028
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Kamaile$105,692
PAYABLE TO KUALAPU'U SCHOOL$69,049
Payable to Wms$491
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
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, Part VI, Section B, Line 11B

“A copy of form 990 is reviewed by the ho'okako'o corporation board of directors prior to filing.”

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

“All directors and officers annually must complete a "conflict of interest disclosure and compliance" form. This disclosure form includes information on all actual or potential conflicts of interest involving a director or officer. As new directors join the board and new officers are elected, he/she must complete the "conflict of interest disclosure and compliance" form. Completed "conflict of interest disclosure and compliance" forms shall be retained by the corporation. All such information shall be held in confidence unless the best interests of the corporation dictates otherwise. Any disclosure of such form or the information therein shall take place only upon the majority vote of the board or as may be required by valid legal order.”

Form 990, Part VI, Section B, Line 15

“A board recruitment committee (all with no conflicts of interest) determines the salary for the ed position based on comparable salary data for executives of educational non-profit organizations. Other officers of the organization serve without compensation.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
HO'OKAKO'O CORPORATION
EIN
76-0717301
Phone
8089833830
Address
1360 S BERETANIA STREET NO 202, HONOLULU, HI 96814

Signing Officer

Name
David Y Gibson
Title
Executive Director
Phone
8089833830
Signed
2021-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Y Gibson
Formed
2002
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
7
Volunteers
0

Preparer

Firm
N&k Cpas Inc
Address
999 BISHOP ST STE 2200, HONOLULU, HI 96813
Preparer
Michael I Tanaka
Phone
8085242255
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING, LINE 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Ho'okako'o corporation (hc) is recognized by the internal revenue service as an exempt entity under section 501(c)(3) of the internal revenue code. Hc is not subject to income taxes in the u.s. Federal jurisdiction and the state. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgment to apply.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Direct fundraising expenses -9,152.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 9,152.”

Raw XML AppendixShowing 400 of 525 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/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02837
IRS990/InsuranceGrp/ProgramServicesAmt02812
IRS990/InsuranceGrp/TotalAmt05649
IRS990/InvestmentIncomeGrp/ExclusionAmt04079
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04079
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt019596
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0443
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt019596
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE LEADERSHIP, ACCOUNTABILITY, AND DIRECT SUPPORT TO HIGH QUALITY CHARTER SCHOOLS IN THE REINVENTION AND TRANSFORMATION OF PUBLIC EDUCATION FOR THE PURPOSE OF IMPROVING THE ACADEMIC AND PERSONAL GROWTH OF STUDENTS AND THE CONTRIBUTION OF SCHOOLS TO THEIR NATIVE HAWAIIAN COMMUNITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0884612
IRS990/NetAssetsOrFundBalancesEOYAmt01011454
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt04028
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt04028
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0773017
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0886792
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03706
IRS990/OccupancyGrp/ProgramServicesAmt024796
IRS990/OccupancyGrp/TotalAmt028502
IRS990/OfficeExpensesGrp/FundraisingAmt01273
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09370
IRS990/OfficeExpensesGrp/ProgramServicesAmt022390
IRS990/OfficeExpensesGrp/TotalAmt033033
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0351134
IRS990/OtherAssetsTotalGrp/EOYAmt0280922
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010060
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt059548
IRS990/OtherEmployeeBenefitsGrp/TotalAmt069608
IRS990/OtherExpensesGrp/Desc0CONSULTANTS
IRS990/OtherExpensesGrp/Desc1DUES AND FEES
IRS990/OtherExpensesGrp/Desc2BANK AND PAYROLL FEES
IRS990/OtherExpensesGrp/FundraisingAmt09571
IRS990/OtherExpensesGrp/FundraisingAmt14100
IRS990/OtherExpensesGrp/FundraisingAmt2652
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018972
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120342
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2275
IRS990/OtherExpensesGrp/ProgramServicesAmt0426935
IRS990/OtherExpensesGrp/ProgramServicesAmt17921
IRS990/OtherExpensesGrp/ProgramServicesAmt220
IRS990/OtherExpensesGrp/TotalAmt0455478
IRS990/OtherExpensesGrp/TotalAmt132363
IRS990/OtherExpensesGrp/TotalAmt2947
IRS990/OtherLiabilitiesGrp/BOYAmt040742
IRS990/OtherLiabilitiesGrp/EOYAmt0175232
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt044266
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0323975
IRS990/OtherSalariesAndWagesGrp/TotalAmt0368241
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt037485
IRS990/PayrollTaxesGrp/TotalAmt037485
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03026
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0200557
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAVID Y GIBSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0CENTRALIZED SCHOOL SUP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0708316
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0708316
IRS990/ProgSrvcAccomActy2Grp/Desc0ASSIST SCHOOLS ALREADY IN OPERATION ON ISSUES THAT AFFECT ALL SCHOOLS IN THE PROGRAM. ACTIVITIES INCLUDE STUDENT LEARNING & ACHIEVEMENT, CURRICULUM DEVELOPMENT, STANDARDS/MEASUREMENT OF SUCCESS, TEACHER PROFESSIONAL DEVELOPMENT, STUDENT SUPPORT, AND RESOURCE MANAGEMENT.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03050241
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02774799
IRS990/PYInvestmentIncomeAmt02529
IRS990/PYOtherExpensesAmt0469030
IRS990/PYOtherRevenueAmt07686
IRS990/PYProgramServiceRevenueAmt0708316
IRS990/PYRevenuesLessExpensesAmt0-14341
IRS990/PYSalariesCompEmpBnftPaidAmt0539284
IRS990/PYTotalExpensesAmt03783113
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03768772
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0126842
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0708316
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0699002
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0816460
IRS990ScheduleA/SchoolInd0X
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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019596
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019596
IRS990ScheduleD/ExpensesNotReportedAmt09152
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03931439
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08897
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1122302
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt262009
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt387714
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RECEIVABLE FROM KAMAILE ACADEMY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RECEIVABLE FROM KUALAPU'U SCHOOL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RECEIVABLE FROM WAIMEA MIDDLE SCHOOL
IRS990ScheduleD/OtherExpensesIncludedAmt09152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt069049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1491
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2105692
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYABLE TO KUALAPU'U SCHOOL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYABLE TO WMS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYABLE TO KAMAILE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-9152
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-9152
IRS990ScheduleD/RevenueSubtotalAmt04067433
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HO'OKAKO'O CORPORATION (HC) IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HC IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES -9,152.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 9,152.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0280922
IRS990ScheduleD/TotalExpensesPerForm990Amt03931439
IRS990ScheduleD/TotalLiabilityAmt0175232
IRS990ScheduleD/TotalRevenuePerForm990Amt04058281
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04067433
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03940591
IRS990ScheduleE/ComplianceWithRevProc7550Ind00
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd00
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd00
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0HO'OKAKO'O CORPORATION'S NONDISCRIMINATORY POLICIES HAVE BEEN ANNOUNCED AT VARIOUS SCHOOL AND COMMUNITY MEETINGS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SEE PART II
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2U.S. DEPARTMENT OF EDUCATION - NATIVE HAWAIIAN EDUCATION FUNDS WERE RECEIVED TO SUPPORT EARLY CHILDHOOD EDUCATION PARTNERSHIPS AT KAMAILE ACADEMY. THE GRANT PROVIDES FOR TWO (2) FULL-DAY/FULL YEAR INFANT-TODDLER CLASSROOMS AND THREE (3) FULL-DAY/FULL YEAR PRESCHOOL CLASSROOMS FOR CHILDREN WHO RESIDE IN KAMAILE'S GEOGRAPHIC AREA.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3PURSUANT TO ITS IRS DETERMINATION LETTER DATED 8/21/2003 (DLN 17053091041043), HO'OKAKO'O CORPORATION IS NOT SUBJECT TO THE PUBLISHING REQUIREMENTS OF IRS REV. PROC. 75-50 AS LONG AS IT OPERATES UNDER A CONTRACT WITH THE STATE OF HAWAII.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt4HO'OKAKO'O CORPORATION IS OPERATING UNDER CONTRACT WITH THE STATE OF HAWAII. UNDER THE CONTRACT, HO'OKAKO'O CORPORATION MUST ACHIEVE ITS PRIMARY EXEMPT PURPOSE WITHOUT BEING EXCLUSIVE, ELITIST, OR SEGREGATIONIST. ALSO, AS PART OF ITS AGREEMENT WITH THE STATE OF HAWAII, CHARTER SCHOOLS OPERATED BY HO'OKAKO'O CORPORATION ARE REQUIRED TO BE TREATED AS PUBLIC SCHOOLS. AS SUCH, THEY ARE SUBJECT TO THE PROVISIONS DESCRIBED IN HAWAII'S STATE CONSTITUTION PROHIBITING DISCRIMINATION IN PUBLIC EDUCATION ON THE BASIS OF RACE, RELIGION, SEX, OR ANCESTRY (ARTICLE X, SECTION 1). ALSO, FOR HO'OKAKO'O CORPORATION TO OPERATE A CHARTER SCHOOL IN THE STATE OF HAWAII, THEY MUST BE OPEN TO ALL STUDENTS WITHOUT DISCRIMINATION ON THE BASIS OF RACE, COLOR, CREED, NATIONAL ORIGIN, SEX OR SEXUAL ORIENTATION, MENTAL OR PHYSICAL CHALLENGES, ATHLETIC PERFORMANCE, PROFICIENCY IN THE ENGLISH LANGUAGE OR FOREIGN LANGUAGES, ACADEMIC ACHIEVEMENT OR ANY OTHER SPECIAL CIRCUMSTANCES. THEREFORE, HO'OKAKO'O CORPORATION DOES NOT MAINTAIN RECORDS REQUIRED IN QUESTIONS 4A, 4B, 4C, OR 4D.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE E, PART I, LINE 7
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc4SCHEDULE E, LINE 4 - EXPLANATION OF RECORDS NON-MAINTENANCE:
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt06276
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt02257
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt04019
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09152
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GLASS FOR CLASS: WINE TASTING EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TAKE A LAP
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012289
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07167
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019456
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt010032
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt03148
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt013180
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04028
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05052
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04771
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0281
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt04100
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt04100
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0717923
IRS990ScheduleI/RecipientTable/CashGrantAmt11548297
IRS990ScheduleI/RecipientTable/CashGrantAmt2493299
IRS990ScheduleI/RecipientTable/IRCSectionDesc0ST OF HI - BOE
IRS990ScheduleI/RecipientTable/IRCSectionDesc1ST OF HI - BOE
IRS990ScheduleI/RecipientTable/IRCSectionDesc2ST OF HI - BOE
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc2N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0MEAL FUNDING & EDUCATIONAL PROGRAM FUNDING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1MEAL FUNDING & EDUCATIONAL PROGRAM FUNDING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2MEAL FUNDING & EDUCATIONAL PROGRAM FUNDING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0KUALAPU'U SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1KAMAILE ACADEMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2WAIMEA MIDDLE SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0270820688

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