Kipahulu Ohana Inc

“A complete draft of form 990 is provided to all members of the board of directors prior to filing. Board members are given the opportunity to review the return, ask questions, and provide feedback, and the final filing is approved by the treasurer (or designated officer) on behalf of the board.”

“The organization enforces its conflict of interest policy through an annual written disclosure process, requiring directors, officers, and key employees to identify potential conflicts. In addition, individuals are obligated to disclose any conflicts that arise throughout the year. The organization has established a conflict of interest panel, a standing committee composed of three independent members of the governing body, which reviews all reported or suspected conflicts. The panel is authorized to gather relevant information, determine whether a conflict exists, and oversee the management and mitigation of such conflict matters. Where the matter is routine or within the panel's authority, the panel documents the disclosure and resolution in writing and reports the outcome to the board. Where the matter is substantive, complex, or outside the panel's authority, the panel refers the matter, with its findings and recommendations, to the full board of directors for deliberation and resolution. All decisions are documented contemporaneously in the panel's minutes or the board's minutes, as applicable. Members with a conflict of interest recuse themselves from related discussions and votes. This process ensures continuous monitoring, independent review, and consistent enforcement of the policy in compliance with state federal law.”

“Compensation of officers shall be determined by the board of directors (or by a duly authorized, conflict-free committee) relying upon appropriate comparability data, including compensation paid by similarly situated organizations for functionally comparable positions, and may also consider expert compensation studies or other published information, determined in advance of any payment, which deliberations and decision are documented in minutes. It must be reviewed at reasonable intervals to ensure reasonableness and compliance with state and federal laws.”

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

“Contract services: program service expenses 35,552. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,552.”