Ke Kula O Piilani

990 • Fiscal year 2023 • EIN 81-2656151

Aug 01, 2022 to Jul 31, 2023 • Filed on Aug 01, 2023

Organization Profile

PO Box 1934Wailuku, HI 96793

(808) 281-4917

Siviq Scores

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

0.63x

Higher debt load relative to assets than 90% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

0.09x

Higher debt load relative to revenue than 66% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

8.0%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

562%

Faster asset growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

38%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / Assets90th percentile

Assets

$78,933

Up $67,005 (+562%) from 2022

Net Assets

$28,933

Up $47,005 (+260%) from 2022

Liabilities

$50,000

Up $20,000 (+67%) from 2022

Revenue And Expenses

Liabilities / Revenue66th percentile Net Margin57th percentile

Revenue

$584,080

Up $159,727 (+38%) from 2022

Expenses

$537,075

Up $66,008 (+14%) from 2022

Net Income

$47,005

Up $93,719 (+201%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

Highlighted filing

2023

Assets$78,933

Liabilities$50,000

Net Assets$28,933

Open 2023 Filing

Operations Trend

Revenue Growth76th percentile

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

Highlighted filing

2023

Revenue$584,080

Expenses$537,075

Net Income$47,005

Open 2023 Filing

Jump To

Filing Snapshot

Filing Period: Aug 1, 2022 to Jul 31, 2023
Signed: Aug 1, 2023
Return Version: 2022v5.0
Gross Receipts: $584,080

Mission and Program Overview

Mission

Nuturing lifelong learners and passionate community leaders by cultivating an enriching environment of academic excellence grounded in Hawaiian culture and values.

Nuturing lifelong learners and passionate community leaders by cultivating an enriching environment of academic excellence grounded in Hawaiian culture

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Cash and Non-Interest-Bearing Accounts	$11,928	$78,933	▲ $67,005
Loans From Officers Directors	$30,000	$50,000	▲ $20,000
Total Assets	$11,928	$78,933	▲ $67,005
Liabilities
Total Liabilities	$30,000	$50,000	▲ $20,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$-18,072	$28,933	▲ $47,005
Total Net Assets Fund Balance	$-18,072	$28,933	▲ $47,005
Total Liabilities and Net Assets / Fund Balance	$11,928	$78,933	▲ $67,005

Compensation and Service Providers

Top Officer Pay54th percentile

Board Members and Trustees

Name	Title
B Thayer	President
A Eckart-Dodd	Vice President
D Pahia	Director
J Takatsuka	Director
K Eaton	Director
K Oliveira	Director
L Kawaa	Director
A Lindsey	Secretary
K Thayer	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $417,856
Program Service Revenue: $166,224
Investment Income: $0
Other Revenue: $0
All Other Contributions: $417,856
Change in Net Assets: $47,005

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$370,516
Other Expenses	$166,559
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$329,759	$40,757	-	$370,516
Fees for Services Management	$58,900	-	-	$58,900
Occupancy	$51,819	-	-	$51,819
Other Expenses	$32,680	$1,196	-	$33,876
Office Expenses	-	$11,465	-	$11,465
Travel	-	$3,904	-	$3,904
Insurance	-	$2,567	-	$2,567
Advertising	-	$1,168	-	$1,168
Total Functional Expenses	$475,320	$61,755	$0	$537,075

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Insider Transactions and Loans

Loans and Receivables

Line Item	Beginning	End	Change
Loans from Officers, Directors, Trustees, and Key Employees	$30,000	$50,000	▲ $20,000

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: 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

990 Part VI Line 2

“The board president and treasurer are married”

990 Part VI Line 11

“The 990 is distributed electronically to the board for approval”

990 Part VI Line 12

“The conflict of interest policy is set and monitored by the board”

Filing and Contact Details

Filer

Filer Name: Ke Kula O Piilani
EIN: 81-2656151
Address: PO Box 1934, WAILUKU, HI 96793

Signing Officer

Name: Dr Katrina-Ann Oliveira
Title: President
Phone: 8082145006
Signed: 2023-08-01
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Dr Katrina-Ann Oliveira
Legal Domicile: Hi
Voting Board Members: 9
Independent Board Members: 9
Employees: 0
Volunteers: 81

Preparer

Firm: Professional Bus Svcs Inc
Address: 40 Kupaoa Street Ste 104, MAKAWAO, HI 96768
Preparer: Thomas Revelle CPA
Phone: 8085726454

Raw XML Appendix366 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.

Path	#	Value
IRS990/AccountantCompileOrReviewInd	0	false
IRS990/ActivitiesConductedPrtshpInd	0	false
IRS990/ActivityOrMissionDesc	0	Nuturing lifelong learners and passionate community leaders by cultivating an enriching environment of academic excellence grounded in Hawaiian culture
IRS990/AdvertisingGrp/ManagementAndGeneralAmt	0	1168
IRS990/AdvertisingGrp/TotalAmt	0	1168
IRS990/AllOtherContributionsAmt	0	417856
IRS990/AnnualDisclosureCoveredPrsnInd	0	true
IRS990/BackupWthldComplianceInd	0	true
IRS990/BooksInCareOfDetail/PersonNm	0	Kimberly Thayer
IRS990/BooksInCareOfDetail/PhoneNum	0	8082814917
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	542 Ukali St
IRS990/BooksInCareOfDetail/USAddress/CityNm	0	WAILUKU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd	0	96793
IRS990/BusinessRlnWith35CtrlEntInd	0	false
IRS990/BusinessRlnWithFamMemInd	0	false
IRS990/BusinessRlnWithOrgMemInd	0	false
IRS990/CashNonInterestBearingGrp/BOYAmt	0	11928
IRS990/CashNonInterestBearingGrp/EOYAmt	0	78933
IRS990/ChangeToOrgDocumentsInd	0	false
IRS990/CntrctRcvdGreaterThan100KCnt	0	0
IRS990/CollectionsOfArtInd	0	false
IRS990/CompensationFromOtherSrcsInd	0	false
IRS990/CompensationProcessCEOInd	0	false
IRS990/CompensationProcessOtherInd	0	false
IRS990/ConflictOfInterestPolicyInd	0	true
IRS990/ConservationEasementsInd	0	false
IRS990/ConsolidatedAuditFinclStmtInd	0	false
IRS990/CreditCounselingInd	0	false
IRS990/CYBenefitsPaidToMembersAmt	0	0
IRS990/CYContributionsGrantsAmt	0	417856
IRS990/CYGrantsAndSimilarPaidAmt	0	0
IRS990/CYInvestmentIncomeAmt	0	0
IRS990/CYOtherExpensesAmt	0	166559
IRS990/CYOtherRevenueAmt	0	0
IRS990/CYProgramServiceRevenueAmt	0	166224
IRS990/CYRevenuesLessExpensesAmt	0	47005
IRS990/CYSalariesCompEmpBnftPaidAmt	0	370516
IRS990/CYTotalExpensesAmt	0	537075
IRS990/CYTotalFundraisingExpenseAmt	0	0
IRS990/CYTotalProfFndrsngExpnsAmt	0	0
IRS990/CYTotalRevenueAmt	0	584080
IRS990/DAFExcessBusinessHoldingsInd	0	false
IRS990/DecisionsSubjectToApprovaInd	0	false
IRS990/DeductibleArtContributionInd	0	false
IRS990/DeductibleNonCashContriInd	0	false
IRS990/DelegationOfMgmtDutiesInd	0	false
IRS990/Desc	0	The operation of an independent Hawaiian language immersion elementary
IRS990/DescribedInSection501c3Ind	0	true
IRS990/DisregardedEntityInd	0	false
IRS990/DistributionToDonorInd	0	false
IRS990/DocumentRetentionPolicyInd	0	false
IRS990/DonorAdvisedFundInd	0	false
IRS990/DonorRstrOrQuasiEndowmentsInd	0	false
IRS990/ElectionOfBoardMembersInd	0	false
IRS990/EmployeeCnt	0	0
IRS990/EngagedInExcessBenefitTransInd	0	false
IRS990/ExcsTaxSect4951Or4952Or4953Ind	0	false
IRS990/ExpenseAmt	0	475320
IRS990/FamilyOrBusinessRlnInd	0	true
IRS990/FederalGrantAuditRequiredInd	0	false
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt	0	58900
IRS990/FeesForServicesManagementGrp/TotalAmt	0	58900
IRS990/ForeignActivitiesInd	0	false
IRS990/ForeignFinancialAccountInd	0	false
IRS990/ForeignOfficeInd	0	false
IRS990/Form8282PropertyDisposedOfInd	0	false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	0	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	1	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	2	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	3	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	4	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	5	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	6	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	7	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	8	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	0	1
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	1	1
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	2	1
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	3	1
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	4	1
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	5	1
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	6	4
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	7	1
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	8	4
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	0	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	1	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	2	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	3	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	4	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	5	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	6	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	7	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	8	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	0	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	1	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	2	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	3	X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	0	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	1	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	2	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	3	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	4	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	5	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	6	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	7	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	8	0
IRS990/Form990PartVIISectionAGrp/PersonNm	0	J Takatsuka
IRS990/Form990PartVIISectionAGrp/PersonNm	1	D Pahia
IRS990/Form990PartVIISectionAGrp/PersonNm	2	K Oliveira
IRS990/Form990PartVIISectionAGrp/PersonNm	3	L Kawaa
IRS990/Form990PartVIISectionAGrp/PersonNm	4	K Eaton
IRS990/Form990PartVIISectionAGrp/PersonNm	5	A Lindsey
IRS990/Form990PartVIISectionAGrp/PersonNm	6	K Thayer
IRS990/Form990PartVIISectionAGrp/PersonNm	7	A Eckart-Dodd
IRS990/Form990PartVIISectionAGrp/PersonNm	8	B Thayer
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	0	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	1	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	3	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	4	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	5	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	6	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	7	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	8	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	0	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	1	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	3	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	4	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	5	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	6	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	7	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	8	0
IRS990/Form990PartVIISectionAGrp/TitleTxt	0	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	1	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	President
IRS990/Form990ProvidedToGvrnBodyInd	0	true
IRS990/FormerOfcrEmployeesListedInd	0	false
IRS990/FSAuditedInd	0	false
IRS990/FundraisingActivitiesInd	0	false
IRS990/GamingActivitiesInd	0	false
IRS990/GoverningBodyVotingMembersCnt	0	9
IRS990/GrantsToIndividualsInd	0	false
IRS990/GrantsToOrganizationsInd	0	false
IRS990/GrantToRelatedPersonInd	0	false
IRS990/GrossReceiptsAmt	0	584080
IRS990/GroupReturnForAffiliatesInd	0	false
IRS990/IncludeFIN48FootnoteInd	0	false
IRS990/IndependentAuditFinclStmtInd	0	false
IRS990/IndependentVotingMemberCnt	0	9
IRS990/IndivRcvdGreaterThan100KCnt	0	0
IRS990/IndoorTanningServicesInd	0	false
IRS990/InfoInScheduleOPartVIInd	0	X
IRS990/InsuranceGrp/ManagementAndGeneralAmt	0	2567
IRS990/InsuranceGrp/TotalAmt	0	2567
IRS990/InvestmentInJointVentureInd	0	false
IRS990/IRPDocumentCnt	0	12
IRS990/IRPDocumentW2GCnt	0	0
IRS990/LegalDomicileStateCd	0	HI
IRS990/LoanOutstandingInd	0	false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt	0	30000
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt	0	50000
IRS990/LobbyingActivitiesInd	0	false
IRS990/LocalChaptersInd	0	false
IRS990/MaterialDiversionOrMisuseInd	0	false
IRS990/MembersOrStockholdersInd	0	false
IRS990/MethodOfAccountingCashInd	0	X
IRS990/MinutesOfCommitteesInd	0	true
IRS990/MinutesOfGoverningBodyInd	0	true
IRS990/MissionDesc	0	Nuturing lifelong learners and passionate community leaders by cultivating an enriching environment of academic excellence grounded in Hawaiian culture and values
IRS990/MoreThan5000KToIndividualsInd	0	false
IRS990/MoreThan5000KToOrgInd	0	false
IRS990/NetAssetsOrFundBalancesBOYAmt	0	-18072
IRS990/NetAssetsOrFundBalancesEOYAmt	0	28933
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt	0	0
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt	0	-18072
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt	0	28933
IRS990/NondeductibleContributionsInd	0	false
IRS990/OccupancyGrp/ProgramServicesAmt	0	51819
IRS990/OccupancyGrp/TotalAmt	0	51819
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt	0	11465
IRS990/OfficeExpensesGrp/TotalAmt	0	11465
IRS990/OfficerMailingAddressInd	0	false
IRS990/OperateHospitalInd	0	false
IRS990/Organization501c3Ind	0	X
IRS990/OrganizationFollowsFASB117Ind	0	X
IRS990/OtherExpensesGrp/Desc	0	Bank Charges
IRS990/OtherExpensesGrp/Desc	1	Dues
IRS990/OtherExpensesGrp/Desc	2	Equipment Rental
IRS990/OtherExpensesGrp/Desc	3	Other Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	0	57
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	1	641
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	2	1196
IRS990/OtherExpensesGrp/ProgramServicesAmt	0	2162
IRS990/OtherExpensesGrp/ProgramServicesAmt	1	32680
IRS990/OtherExpensesGrp/TotalAmt	0	57
IRS990/OtherExpensesGrp/TotalAmt	1	641
IRS990/OtherExpensesGrp/TotalAmt	2	2162
IRS990/OtherExpensesGrp/TotalAmt	3	33876
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt	0	40757
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt	0	329759
IRS990/OtherSalariesAndWagesGrp/TotalAmt	0	370516
IRS990/PartialLiquidationInd	0	false
IRS990/PayPremiumsPrsnlBnftCntrctInd	0	false
IRS990/PoliticalCampaignActyInd	0	false
IRS990/PrincipalOfficerNm	0	Dr Katrina-Ann Oliveira
IRS990/ProfessionalFundraisingInd	0	false
IRS990/ProgramServiceRevenueGrp/BusinessCd	0	611110
IRS990/ProgramServiceRevenueGrp/Desc	0	Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	166224
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	0	166224
IRS990/ProhibitedTaxShelterTransInd	0	false
IRS990/PYContributionsGrantsAmt	0	330254
IRS990/PYExcessBenefitTransInd	0	false
IRS990/PYOtherExpensesAmt	0	244801
IRS990/PYProgramServiceRevenueAmt	0	94099
IRS990/PYRevenuesLessExpensesAmt	0	-46715
IRS990/PYSalariesCompEmpBnftPaidAmt	0	226267
IRS990/PYTotalExpensesAmt	0	471068
IRS990/PYTotalRevenueAmt	0	424353
IRS990/QuidProQuoContributionsInd	0	false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd	0	false
IRS990/ReconcilationRevenueExpnssAmt	0	47005
IRS990/RegularMonitoringEnfrcInd	0	true
IRS990/RelatedEntityInd	0	false
IRS990/RelatedOrganizationCtrlEntInd	0	false
IRS990/ReportInvestmentsOtherSecInd	0	false
IRS990/ReportLandBuildingEquipmentInd	0	false
IRS990/ReportOtherAssetsInd	0	false
IRS990/ReportOtherLiabilitiesInd	0	false
IRS990/ReportProgramRelatedInvstInd	0	false
IRS990ScheduleA/OtherSupportSumAmt	0	0
IRS990ScheduleA/SchoolInd	0	X
IRS990ScheduleA/SupportSumAmt	0	0
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
IRS990ScheduleE/ComplianceWithRevProc7550Ind	0	true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd	0	false
IRS990ScheduleE/DiscriminateRaceAthltProgInd	0	false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd	0	false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd	0	false
IRS990ScheduleE/DiscriminateRaceOtherActyInd	0	false
IRS990ScheduleE/DiscriminateRaceSchsInd	0	false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd	0	false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd	0	false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd	0	true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd	0	false
IRS990ScheduleE/MaintainCpyOfAllSolInd	0	true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd	0	true
IRS990ScheduleE/MaintainRacialCompRecsInd	0	true
IRS990ScheduleE/MaintainScholarshipsRecsInd	0	true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd	0	true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd	0	true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd	0	true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	0	Nondiscriminatory policy is listed on website under Policy Information
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part I line 3
IRS990/ScheduleJRequiredInd	0	false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt	0	50000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd	0	true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd	0	false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt	0	Cash Flow
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd	0	X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt	0	50000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm	0	Bryce and Kimberly Thayer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt	0	Officers
IRS990ScheduleL/TotalBalanceDueAmt	0	50000
IRS990/ScheduleORequiredInd	0	true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	The board president and treasurer are married
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	The 990 is distributed electronically to the board for approval
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	The conflict of interest policy is set and monitored by the board
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	990 Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	990 Part VI Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	990 Part VI Line 12
IRS990/SchoolOperatingInd	0	true
IRS990/SignificantChangeInd	0	false
IRS990/SignificantNewProgramSrvcInd	0	false
IRS990/StatesWhereCopyOfReturnIsFldCd	0	HI
IRS990/SubjectToExcsTaxNetInvstIncInd	0	false
IRS990/SubjectToProxyTaxInd	0	false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd	0	false
IRS990/TaxableDistributionsInd	0	false
IRS990/TaxablePartyNotificationInd	0	false
IRS990/TaxExemptBondsInd	0	false
IRS990/TerminateOperationsInd	0	false
IRS990/TotalAssetsBOYAmt	0	11928
IRS990/TotalAssetsEOYAmt	0	78933
IRS990/TotalAssetsGrp/BOYAmt	0	11928
IRS990/TotalAssetsGrp/EOYAmt	0	78933
IRS990/TotalCompGreaterThan150KInd	0	false
IRS990/TotalContributionsAmt	0	417856
IRS990/TotalEmployeeCnt	0	0
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt	0	0
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt	0	61755
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt	0	475320
IRS990/TotalFunctionalExpensesGrp/TotalAmt	0	537075
IRS990/TotalGrossUBIAmt	0	0
IRS990/TotalLiabilitiesBOYAmt	0	30000
IRS990/TotalLiabilitiesEOYAmt	0	50000
IRS990/TotalLiabilitiesGrp/BOYAmt	0	30000
IRS990/TotalLiabilitiesGrp/EOYAmt	0	50000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt	0	-18072
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt	0	28933
IRS990/TotalProgramServiceExpensesAmt	0	475320
IRS990/TotalProgramServiceRevenueAmt	0	166224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	166224
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt	0	584080
IRS990/TotalVolunteersCnt	0	81
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt	0	11928
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt	0	78933
IRS990/TravelGrp/ManagementAndGeneralAmt	0	3904
IRS990/TravelGrp/TotalAmt	0	3904
IRS990/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990/TypeOfOrganizationCorpInd	0	X
IRS990/UnrelatedBusIncmOverLimitInd	0	false
IRS990/UponRequestInd	0	X
IRS990/USAddress/AddressLine1Txt	0	PO Box 1934
IRS990/USAddress/CityNm	0	WAILUKU
IRS990/USAddress/StateAbbreviationCd	0	HI
IRS990/USAddress/ZIPCd	0	96793
IRS990/VotingMembersGoverningBodyCnt	0	9
IRS990/VotingMembersIndependentCnt	0	9
IRS990/WhistleblowerPolicyInd	0	false
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Dr Katrina-Ann Oliveira
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8082145006
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2023-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	Ke Kula O Piilani
ReturnHeader/Filer/BusinessNameControlTxt	0	KEKU
ReturnHeader/Filer/EIN	0	812656151
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO Box 1934
ReturnHeader/Filer/USAddress/CityNm	0	WAILUKU
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	HI
ReturnHeader/Filer/USAddress/ZIPCd	0	96793
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	943282816
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Professional Bus Svcs Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	40 Kupaoa Street Ste 104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MAKAWAO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	96768
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8085726454
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2023-03-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Thomas Revelle CPA
ReturnHeader/ReturnTs	0	2024-02-17T14:42:59-10:00
ReturnHeader/ReturnTypeCd	0	990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	Dr Katrina-Ann
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	Oliveira
ReturnHeader/TaxPeriodBeginDt	0	2022-08-01
ReturnHeader/TaxPeriodEndDt	0	2023-07-31
ReturnHeader/TaxYr	0	2022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $78,933
Liabilities: $50,000
Net assets: $28,933
Revenue: $584,080
Expenses: $537,075
Net income: $47,005

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$0.37	$0.00	$0.37	$7.06	$6.98	$0.08
2023Detailed filing. Detailed filing data is available for this year.	$0.79	$0.50	$0.29	$5.84	$5.37	$0.47
2022Detailed filing. Detailed filing data is available for this year.	$0.12	$0.30	$0.18	$4.24	$4.71	$0.47