Civic Intelligence

Kamalani Academy Foundation

990 • Fiscal year 2018 • EIN 81-4066353

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

Organization Profilewww.kamalaniacademyfoundation.org
6630 Surrey StLas Vegas, NV 89119

(702) 431-6260

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.04x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

100th percentile

114%

Higher net margin than 100% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$2,652,883

No earlier filing loaded for comparison.

Net Assets

-$95,828

No earlier filing loaded for comparison.

Liabilities

$2,748,711

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

-$86,032

No earlier filing loaded for comparison.

Expenses

$11,810

No earlier filing loaded for comparison.

Net Income

-$97,842

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2018: $2,652,883Liabilities 2018: $2,748,711Net Assets 2018: -$95,8282018Assets 2019: $2,567,483Liabilities 2019: $2,617,915Net Assets 2019: -$50,4322019Assets 2020: $2,488,275Liabilities 2020: $2,517,942Net Assets 2020: -$29,6672020Assets 2021: $2,403,832Liabilities 2021: $2,414,463Net Assets 2021: -$10,6312021Assets 2022: $2,293,414Liabilities 2022: $2,331,842Net Assets 2022: -$38,4282022Assets 2023: $2,265,771Liabilities 2023: $2,237,066Net Assets 2023: $28,7052023

Highlighted filing

2018

Assets$2,652,883
Liabilities$2,748,711
Net Assets-$95,828
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50K-$100KRevenue 2018: -$86,032Expenses 2018: $11,810Net Income 2018: -$97,8422018Revenue 2019: $39,900Expenses 2019: $0Net Income 2019: $39,9002019Revenue 2020: $20,765Expenses 2020: $0Net Income 2020: $20,7652020Revenue 2021: $19,036Expenses 2021: $0Net Income 2021: $19,0362021Revenue 2022: -$27,797Expenses 2022: $0Net Income 2022: -$27,7972022Revenue 2023: $67,133Expenses 2023: $0Net Income 2023: $67,1332023

Highlighted filing

2018

Revenue-$86,032
Expenses$11,810
Net Income-$97,842
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$313,356
Mission and Program Overview

Mission

The Kamalani Academy Foundation is a 501(c)(3) corporation. Its sole purpose is to support the Kamalani Academy Public Charter School in Wahiawa, Oahu, Hawaii. The Foundation does this by fundraising and by coordinating the efforts of community volunteers.

See Schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$2,643,709▲ $2,643,709
Cash and Non-Interest-Bearing Accounts$0$9,174▲ $9,174
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$0$2,652,883▲ $2,652,883
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$0$2,743,280▲ $2,743,280
Accounts Payable and Accrued Expenses$0$5,431▲ $5,431
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$2,748,711▲ $2,748,711
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$0$-95,828▼ $95,828
Total Net Assets Fund Balance$0$-95,828▼ $95,828
Total Liabilities and Net Assets / Fund Balance$0$2,652,883▲ $2,652,883

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,643,709$188,836$2,832,545
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Kalani FrondaBoard Chair
Thor PedersonVice Chair
Angela GabrielMember
Donna RankinMember
Ki'ilei Balaz-ObleroMember
Tui AlailimaMember
VerlieAnne Malina-WrightMember
Rena TurmanSecretary
Michelle UesugiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,910
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-101,942
All Other Contributions
$15,910
Change in Net Assets
$-97,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,810
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$6,304--$6,304
Office Expenses-$2,797-$2,797
Fees for Services Accounting-$2,709$0$2,709
Total Functional Expenses$6,304$5,506$0$11,810
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The board of directors contracted with Academica Nevada to assist with management responsibilities. Responsibilities include bookkeeping, HR support, board management support, enrollment, and procurement. All educational decisions are made by direct school employees.”

Form 990, Part VI, Section B, Line 11B

“The Form 990 is provided to each board member prior to filing and accepted at a board meeting.”

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

“All board members are required to sign the conflict of interest policy before joining the board. Additionally, all contracts and purchases are monitored to ensure no conflicts exist.”

Form 990, Part VI, Section B, Line 15A

“The Organization uses the pay scale of the local Honolulu County School District as comparability data when determining the compensation for top management.”

Form 990, Part VI, Section B, Line 15B

“The Organization uses the pay scale of the local Honolulu County School District as comparability data when determining the compensation for top management.”

Filing and Contact Details

Filer

Filer Name
Kamalani Academy Foundation
EIN
81-4066353
In Care Of
% TREVOR GOODSELL
Phone
7024316260
Address
6630 Surrey St, Las Vegas, NV 89119

Signing Officer

Name
Kalani Fronda
Title
Board Chairperson
Phone
7024316260
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kalani Fronda
Formed
2017
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Bdo USA Llp
Address
3570 Carmel Mountain Rd 400, San Diego, CA 92130
Preparer
Marc Berger CPA
Phone
8584049200
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

“The Kamalani Academy Foundation is a 501(c)(3) corporation. Its sole purpose is to support the Kamalani Academy Public Charter School in Wahiawa, Oahu, Hawaii. The Foundation does this by fundraising and by coordinating the efforts of community volunteers.”

Form 990, Part XI, Line 9

“Opening balance sheet adjustment: $2,014”

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KALANI FRONDA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt00
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt00
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-97842
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt0-105180
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt015910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt015910
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0294208
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0294208
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03238
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03238
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt015910
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt015910
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt015910
IRS990ScheduleA/TotalSupportAmt0313356
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02643709
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0188836
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02832545
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02643709
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Kamalani Academy Foundation is a 501(c)(3) corporation. Its sole purpose is to support the Kamalani Academy Public Charter School in Wahiawa, Oahu, Hawaii. The Foundation does this by fundraising and by coordinating the efforts of community volunteers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors contracted with Academica Nevada to assist with management responsibilities. Responsibilities include bookkeeping, HR support, board management support, enrollment, and procurement. All educational decisions are made by direct school employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is provided to each board member prior to filing and accepted at a board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All board members are required to sign the conflict of interest policy before joining the board. Additionally, all contracts and purchases are monitored to ensure no conflicts exist.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization uses the pay scale of the local Honolulu County School District as comparability data when determining the compensation for top management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization uses the pay scale of the local Honolulu County School District as comparability data when determining the compensation for top management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Opening balance sheet adjustment: $2,014
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt00
IRS990/TotalAssetsEOYAmt02652883
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt02652883
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015910
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05506
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06304
IRS990/TotalFunctionalExpensesGrp/TotalAmt011810
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt02748711
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02748711
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-95828
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06304
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-101942
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-86032
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02652883
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-95828

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,652,883
Liabilities
$2,748,711
Net assets
-$95,828
Revenue
-$86,032
Expenses
$11,810
Net income
-$97,842
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.27$2.24$0.03$0.07$0.00$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.29$2.33$0.04$0.03$0.00$0.03
2021Summary only. Only limited summary data is available for this year.$2.40$2.41$0.01$0.02$0.00$0.02
2020Summary only. Only limited summary data is available for this year.$2.49$2.52$0.03$0.02$0.00$0.02
2019Summary only. Only limited summary data is available for this year.$2.57$2.62$0.05$0.04$0.00$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.65$2.75$0.10$0.09$0.01$0.10