Civic Intelligence

Keiki O Ka Aina Preschool Inc.

990 • Fiscal year 2014 • EIN 99-0327534

Oct 01, 2013 to Sep 30, 2014 • Filed on Aug 11, 2015

Organization ProfileWWW.KEIKIOKAAINA.ORG

View Organization Page

3097 Kalihi Street96819

(808) 845-3446

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.22x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.27x

Higher debt load relative to revenue than 58% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

55th percentile

4.1%

Higher net margin than 55% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

42nd percentile

$102,231

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

72nd percentile

11%

Faster asset growth than 72% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

41st percentile

1.3%

Faster revenue growth than 41% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$6,243,266

Up $596,870 (+11%) from 2013

Net Assets

Up

$4,872,792

Up $205,629 (+4.4%) from 2013

Liabilities

Up

$1,370,474

Up $391,241 (+40%) from 2013

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin55th percentile

Revenue

$5,075,679

No earlier filing loaded for comparison.

Expenses

Up

$4,870,050

Up $72,818 (+1.5%) from 2013

Net Income

$205,629

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $5,111,718Liabilities 2010: $884,683Net Assets 2010: $4,227,0352010Assets 2011: $5,321,447Liabilities 2011: $958,702Net Assets 2011: $4,362,7452011Assets 2012: $5,597,060Liabilities 2012: $1,043,247Net Assets 2012: $4,553,8132012Assets 2013: $5,646,396Liabilities 2013: $979,233Net Assets 2013: $4,667,1632013Assets 2014: $6,243,266Liabilities 2014: $1,370,474Net Assets 2014: $4,872,7922014Assets 2015: $6,208,684Liabilities 2015: $1,130,480Net Assets 2015: $5,078,2042015Assets 2016: $6,301,039Liabilities 2016: $972,059Net Assets 2016: $5,328,9802016Assets 2017: $6,091,619Liabilities 2017: $654,599Net Assets 2017: $5,437,0202017Assets 2018: $6,490,584Liabilities 2018: $847,858Net Assets 2018: $5,642,7262018Assets 2019: $6,822,306Liabilities 2019: $683,841Net Assets 2019: $6,138,4652019Assets 2020: $7,529,124Liabilities 2020: $1,801,684Net Assets 2020: $5,727,4402020Assets 2021: $8,797,502Liabilities 2021: $1,540,703Net Assets 2021: $7,256,7992021Assets 2022: $10,558,397Liabilities 2022: $1,445,757Net Assets 2022: $9,112,6402022Assets 2023: $12,999,094Liabilities 2023: $3,497,508Net Assets 2023: $9,501,5862023Assets 2024: $15,058,660Liabilities 2024: $2,914,179Net Assets 2024: $12,144,4812024

Highlighted filing

2014

Assets$6,243,266
Liabilities$1,370,474
Net Assets$4,872,792
Open 2014 Filing

Operations Trend

Revenue Growth41st percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,850,0212010Expenses 2011: $3,292,2652011Revenue 2012: $4,948,662Expenses 2012: $4,757,594Net Income 2012: $191,0682012Expenses 2013: $4,797,2322013Revenue 2014: $5,075,679Expenses 2014: $4,870,050Net Income 2014: $205,6292014Revenue 2015: $6,169,111Expenses 2015: $5,963,699Net Income 2015: $205,4122015Revenue 2016: $5,647,273Expenses 2016: $5,396,497Net Income 2016: $250,7762016Revenue 2017: $4,421,832Expenses 2017: $4,313,792Net Income 2017: $108,0402017Revenue 2018: $6,072,436Expenses 2018: $5,866,730Net Income 2018: $205,7062018Revenue 2019: $7,231,130Expenses 2019: $6,735,391Net Income 2019: $495,7392019Revenue 2020: $6,675,427Expenses 2020: $7,091,031Net Income 2020: -$415,6042020Revenue 2021: $10,994,448Expenses 2021: $9,438,905Net Income 2021: $1,555,5432021Revenue 2022: $12,376,345Expenses 2022: $10,520,504Net Income 2022: $1,855,8412022Revenue 2023: $11,540,545Expenses 2023: $11,151,599Net Income 2023: $388,9462023Revenue 2024: $13,436,211Expenses 2024: $10,940,942Net Income 2024: $2,495,2692024

Highlighted filing

2014

Revenue$5,075,679
Expenses$4,870,050
Net Income$205,629
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Aug 11, 2015
Return Version
2013v4.0
Gross Receipts
$5,100,817
Mission and Program Overview

Mission

The mission of keiki o ka 'aina family learning centers (koka-flc) is to build strong communities by building strong families through communicating the vital importance of education, advocating for literacy, supporting parents as their child's first and best teacher and empowering families to undertake leadership roles in their communities.

The mission of keiki o ka `aina family learning centers (koka-flc) is to build strong communities by educating children, supporting families, strengthening communities and perpetuating cultures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,185,997$4,126,184▼ $59,813
Cash and Non-Interest-Bearing Accounts$942,508$1,184,908▲ $242,400
Pledges and Grants Receivable$91,395$478,210▲ $386,815
Savings and Temporary Cash Investments$300,337$301,139▲ $802
Prepaid Expenses and Deferred Charges$70,585$76,796▲ $6,211
Accounts Receivable$43,916$69,275▲ $25,359
Total Assets$5,646,396$6,243,266▲ $596,870
Other Assets Total$11,658$6,754▼ $4,904
Liabilities
Mortgage Notes Payable Secured by Investment Property$705,970$627,770▼ $78,200
Accounts Payable and Accrued Expenses$249,805$492,515▲ $242,710
Deferred Revenue$23,458$250,189▲ $226,731
Total Liabilities$979,233$1,370,474▲ $391,241
Net Assets / Fund Balance
Unrestricted Net Assets$4,648,384$4,819,359▲ $170,975
Temporarily Rstr Net Assets$18,779$53,433▲ $34,654
Total Net Assets Fund Balance$4,667,163$4,872,792▲ $205,629
Total Liabilities and Net Assets / Fund Balance$5,646,396$6,243,266▲ $596,870

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,470,000-$2,470,000
Buildings$1,625,347$303,099$1,928,446
Equipment$30,837$259,478$290,315
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Theresa Momi AkanaExecutive DirectorFT$88,705$13,526$102,231

Board Members and Trustees

NameTitle
Stephen KaaaPresident
John Draeger MdVice President
Chelo Garza-maguireDirector
Cy KalamaDirector
Jeff ProsterDirector
Johnathan Lapaka InciongDirector
Keiki MoraSecretary
Don KeliinoeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,584,798
Program Service Revenue
$478,359
Investment Income
$832
Other Revenue
$11,690
All Other Contributions
$132,144
Change in Net Assets
$205,629

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,075,679
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$15,338
Total Revenue per Audited Statements
$5,091,017
Total Revenue per Form 990
$5,075,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,342,872
Other Expenses$1,209,350
Grants and Similar Amounts Paid$308,828
Total Fundraising Expense$20,424
Professional Fundraising Fees$9,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,310,535$171,525$4,782$2,486,842
Other Employee Benefits$452,534$30,990$938$484,462
Grants to Domestic Individuals$308,828--$308,828
Payroll Taxes$182,472$13,910$442$196,824
Office Expenses$136,834$15,753$133$152,720
Current Officers, Directors, Trustees, and Key Employees$104,329$11,239$1,059$116,627
Occupancy$108,452$7,003$700$116,155
Information Technology$85,462$9,602$960$96,024
Fees for Services Other$76,072$6,648$559$83,279
Advertising$75,783--$75,783
Travel$66,411$2,938$294$69,643
Depreciation Depletion-$59,813-$59,813
Pension Plan Contributions$51,900$6,066$151$58,117
Conferences and Meetings$31,763$3,640$12$35,415
Interest$27,875--$27,875
Insurance$16,398$4,209$166$20,773
Other Expenses$17,382$400-$17,782
All Other Expenses$9,906$3,177$1,228$14,311
Fees for Services Professional Fundraising--$9,000$9,000
Total Functional Expenses$4,497,800$351,826$20,424$4,870,050

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,885,388
Expenses per Audited Statements$4,870,050
Total Expenses per Form 990$4,870,050
Expenses Not Reported on Form 990$15,338
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,028
Fundraising Direct Expenses$15,338
Professional Fundraising Fees$9,000

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$23,142$21,342$11,455$9,887
Event 2$5,686$5,686$3,883$1,803
Total Events$28,828$27,028$15,338$11,690
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Step-father of Executive Director, Momi AkanaCompensation as Employee of the OrganizationNo$21,749
-Wife of Vice President, John DraegerCompensation as Employee of the OrganizationNo$21,557
-Son of the Executive Director, Momi AkanaCompensation as Employee of the OrganizationNo$11,747
-Daughter of Board of Director Keiki MoraCompensation as Employee of the OrganizationNo$11,607
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 family members
Yes
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
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 A, Line 2

“Keiki mora (board secretary) and chelo garza-maguire (board member) have a family relationship.”

Form 990, Part VI, Section B, Line 11

“The board of directors reviews the tax return prior to filing.”

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

“The conflict of interest policy applies to all directors, principal officers and members of any committees of the organization (interested persons). All interested persons have a duty to disclose possible conflicts of interests. The board of directors will discuss and vote on such matters to determine if a conflict exists and/or whether the organization should enter into such transaction or arrangement. The interested person is recused from discussions or voting on such matters.”

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

“The organization performs periodic reviews of its operations including the review of compensation arrangements and benefits based on competent survey information. The executive directors' compensation is based on information from the hawaii employers council.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

EIN
99-0327534
Phone
8088453446

Signing Officer

Name
Theresa Momi Akana
Title
Executive Director
Phone
8088453446
Signed
2015-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Momi Akana
Formed
1996
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
8
Employees
126
Volunteers
500

Preparer

Preparer
Chad K Funasaki
Phone
8085242255
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

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

Financial Statement Notes

PART X, LINE 2:

“Koka is a nonprofit organization as described in section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. Koka 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 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 15,338.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 15,338.”

Raw XML AppendixShowing 400 of 538 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/InterestGrp/ProgramServicesAmt027875
IRS990/InterestGrp/TotalAmt027875
IRS990/InvestmentIncomeGrp/ExclusionAmt0832
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0832
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt0124
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0562577
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04185997
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04126184
IRS990/LandBldgEquipCostOrOtherBssAmt04688761
IRS990/LegalDomicileStateCd0HI
IRS990/LessRentalExpensesGrp/RealAmt09800
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF KEIKI O KA `AINA FAMILY LEARNING CENTERS (KOKA-FLC) IS TO BUILD STRONG COMMUNITIES BY BUILDING STRONG FAMILIES THROUGH COMMUNICATING THE VITAL IMPORTANCE OF EDUCATION, ADVOCATING FOR LITERACY, SUPPORTING PARENTS AS THEIR CHILD'S FIRST AND BEST TEACHER AND EMPOWERING FAMILIES TO UNDERTAKE LEADERSHIP ROLES IN THEIR COMMUNITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0705970
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0627770
IRS990/NetAssetsOrFundBalancesBOYAmt04667163
IRS990/NetAssetsOrFundBalancesEOYAmt04872792
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt011690
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt011690
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0-2416
IRS990/NoncashContributionsAmt01118
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0700
IRS990/OccupancyGrp/ManagementAndGeneralAmt07003
IRS990/OccupancyGrp/ProgramServicesAmt0108452
IRS990/OccupancyGrp/TotalAmt0116155
IRS990/OfficeExpensesGrp/FundraisingAmt0133
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015753
IRS990/OfficeExpensesGrp/ProgramServicesAmt0136834
IRS990/OfficeExpensesGrp/TotalAmt0152720
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt011658
IRS990/OtherAssetsTotalGrp/EOYAmt06754
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0938
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030990
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0452534
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0484462
IRS990/OtherExpensesGrp/Desc0CONSULTING
IRS990/OtherExpensesGrp/Desc1EDUCATIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc2FOOD/FOOD SERV SUPPLIES
IRS990/OtherExpensesGrp/Desc3LICENSE FEES & DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04913
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1400
IRS990/OtherExpensesGrp/ProgramServicesAmt0334221
IRS990/OtherExpensesGrp/ProgramServicesAmt162638
IRS990/OtherExpensesGrp/ProgramServicesAmt238005
IRS990/OtherExpensesGrp/ProgramServicesAmt317382
IRS990/OtherExpensesGrp/TotalAmt0334221
IRS990/OtherExpensesGrp/TotalAmt162638
IRS990/OtherExpensesGrp/TotalAmt242918
IRS990/OtherExpensesGrp/TotalAmt317782
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04782
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0171525
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02310535
IRS990/OtherSalariesAndWagesGrp/TotalAmt02486842
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0442
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013910
IRS990/PayrollTaxesGrp/ProgramServicesAmt0182472
IRS990/PayrollTaxesGrp/TotalAmt0196824
IRS990/PensionPlanContributionsGrp/FundraisingAmt0151
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06066
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt051900
IRS990/PensionPlanContributionsGrp/TotalAmt058117
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt091395
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0478210
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt070585
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt076796
IRS990/PrincipalOfficerNm0THERESA MOMI AKANA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTED REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc3REGISTRATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0282626
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1149669
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt223364
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt322700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0282626
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1149669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt223364
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322700
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04429147
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0724209
IRS990/PYInvestmentIncomeAmt0341
IRS990/PYOtherExpensesAmt01200661
IRS990/PYOtherRevenueAmt014512
IRS990/PYProgramServiceRevenueAmt0466582
IRS990/PYRevenuesLessExpensesAmt0113350
IRS990/PYSalariesCompEmpBnftPaidAmt02864076
IRS990/PYTotalExpensesAmt04797232
IRS990/PYTotalProfFndrsngExpnsAmt08286
IRS990/PYTotalRevenueAmt04910582
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0205629
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0478359
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0300337
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0301139
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/BuildingsGrp/BookValueAmt01625347
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0303099
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01928446
IRS990ScheduleD/EquipmentGrp/BookValueAmt030837
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0259478
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0290315
IRS990ScheduleD/ExpensesNotReportedAmt015338
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04870050
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02470000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02470000
IRS990ScheduleD/OtherExpensesIncludedAmt015338
IRS990ScheduleD/OtherRevenueAmt015338
IRS990ScheduleD/RevenueNotReportedAmt015338
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05075679
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0KOKA IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. KOKA 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 15,338.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 15,338.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04126184
IRS990ScheduleD/TotalExpensesPerForm990Amt04870050
IRS990ScheduleD/TotalRevenuePerForm990Amt05075679
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05091017
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04885388
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd01
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S POLICY IS PUBLISHED THROUGH ITS SCHOOL NEWSLETTERS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FEDERAL FUNDING IS THROUGH THE NATIVE HAWAIIAN EDUCATION ACT. THE ADMISSIONS PROGRAM IS PRIMARILY IN COMMUNITIES WITH LARGE HAWAIIAN POPULATIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FEDERAL FUNDING FROM THE U.S. DEPARTMENT OF EDUCATION OPERATING UNDER THE NATIVE HAWAIIAN EDUCATION ACT AND THE NATIVE HAWAIIAN EDUCATION PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 5
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt01800
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt01800
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015338
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt023142
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028828
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021342
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05686

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,243,266
Liabilities
$1,370,474
Net assets
$4,872,792
Revenue
$5,075,679
Expenses
$4,870,050
Net income
$205,629
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.1$2.91$12.1$13.4$10.9$2.50
2023Detailed filing. Detailed filing data is available for this year.$13.0$3.50$9.50$11.5$11.2$0.39
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$1.45$9.11$12.4$10.5$1.86
2021Detailed filing. Detailed filing data is available for this year.$8.80$1.54$7.26$11.0$9.44$1.56
2020Detailed filing. Detailed filing data is available for this year.$7.53$1.80$5.73$6.68$7.09$0.42
2019Detailed filing. Detailed filing data is available for this year.$6.82$0.68$6.14$7.23$6.74$0.50
2018Detailed filing. Detailed filing data is available for this year.$6.49$0.85$5.64$6.07$5.87$0.21
2017Detailed filing. Detailed filing data is available for this year.$6.09$0.65$5.44$4.42$4.31$0.11
2016Detailed filing. Detailed filing data is available for this year.$6.30$0.97$5.33$5.65$5.40$0.25
2015Detailed filing. Detailed filing data is available for this year.$6.21$1.13$5.08$6.17$5.96$0.21
2014Detailed filing. Detailed filing data is available for this year.$6.24$1.37$4.87$5.08$4.87$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$0.98$4.67$4.80
2012Summary only. Only limited summary data is available for this year.$5.60$1.04$4.55$4.95$4.76$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.32$0.96$4.36$3.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.88$4.23$2.85