2025-11-17T15:38:05-08:00 2024-12-31 461211349 Linked Accounting LLP 612 N Kays Dr Ste 150 Kaysville UT 84037 990 2024-01-01 562638917 LAIOPUA 2020 LAIO 8083271221 PO BOX 1764 KailuaKona HI 96745 CRAIG KAHUI President 2025-11-17 true true BRIAN E VAN CAMP CPA MTAX P00650012 3852622310 2024 2025-03-06 01:10:19Z MARIE LOUIS PO BOX 1764 KailuaKona HI 96745 5383981 false X WWW.LAIOPUA.ORG X 2006 HI TO PROVIDE SOCIAL, RECRERATIONAL, VOCATIONAL, ECONOMICAL, EDUCATIONAL, AND CULTURAL OPPORTUNITIES AND INFRASTRUCTURE TO THE COMMUNITIES OF THE KEALAKEHE AHUPUA'A. IT IS A PLACE FOR PILINA (BUILDING AND SUPPORTING ONE ANOTHER THROUGH RELATIONSHIPS) AND A PU'UHONUA (A PLACE OF COMFORT, PEACE, AND SAFETY). 5 5 68 10 0 969603 5183923 152031 5972 319840 21396 172690 1441474 5383981 0 0 382511 673667 0 0 889521 1227539 1272032 1901206 169442 3482775 1002667 1068740 3812381 395679 -2809714 673061 X TO PROVIDE SOCIAL, RECRERATIONAL, VOCATIONAL, ECONOMICAL, EDUCATIONAL, AND CULTURAL OPPORTUNITIES AND INFRASTRUCTURE TO THE COMMUNITIES OF THE KEALAKEHE AHUPUA'A. IT IS A PLACE FOR PILINA (BUILDING AND SUPPORTING ONE ANOTHER THROUGH RELATIONSHIPS) AND A PU'UHONUA (A PLACE OF COMFORT, PEACE, AND SAFETY). false false 1205147 5972 COMMERCIAL KITCHEN/COMMUNITY MEALS PROGRAMS - THE KITCHEN IS USED FOR CULINARY TRAINING PROGRAMS TO INCLUDE WORKFORCE DEVELOPMENT EDUCATION. IT'S ALSO USED FOR PROGRAMS RELATED TO FEEDING THE COMMUNITY AND ALL USES ASSOCIATED WITH CARRYING OUT THE MISSION OF LA'I'OPUA 2020. 359979 39318 KOA (KNOWLEDGE, OPPORTUNITY, ACHIEVEMENT) ENRICHMENT PROGRAM - OFFERS CULTURAL AND PLACED-BASED EDUCATION THROUGH LITERACY, STEAM, AND HAWAIIAN LANGUAGE AND CULTURAL PROGRAMMING TO ELEMENTARY KEIKI IN AFTER SCHOOL AND SUMMER PROGRAMS. 145240 WA`A EDUCATION PROGRAM - FUNDED BY OFFICE OF HAWAIIAN AFFAIRS THIS PROGRAM INTRODUCES KEIKI IN SCHOOLS TO VOYAGING. THE CANOE, LA'I'OPUA, ALONG WITH HER CAPTAINS AND CREW, ARE A TRAVELING CLASSROOM WHICH SHARE THE TRADITIONS OF WAYFARING AND HAWAIIAN CANOE BUILDING. 1710366 true true false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 29 0 true 68 true false false false false false false false 0 false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true false false false HI X GAYLE GRECO 8083271221 PO BOX 1764 KailuaKona HI 96745 REBECCA KAWEHI INABA Executive Dir. 50.00 0.00 X 125000 0 22212 MARIE LOUIS President 5.00 0.00 X X 0 0 0 MERRICK NISHIMOTO Vice President 5.00 0.00 X X 0 0 0 GAYLE GRECO Sec./Treas. 2.00 0.00 X X 0 0 0 MARGARET KAHOILUA Director 2.00 0.00 X X 0 0 0 RAYNETTE HALEAMAU-KAM Director 2.00 0.00 X 0 0 0 125000 22212 1 false false false 0 1768289 3415634 5183923 COMMUNITY MEALS 900099 5972 5972 5972 21396 21396 0 0 131768 1604 131768 1604 133372 133372 0 0 0 0 OTHER INCOME 900099 39318 39318 39318 5383981 45290 154768 X 0 0 0 0 125000 125000 0 450103 450103 0 71600 71600 26964 26964 0 22950 16349 6601 89353 63651 25702 0 0 0 728190 657368 70822 7886 5618 2268 33111 20999 12112 0 0 67438 50696 16742 32675 23876 8799 0 0 0 0 0 19822 10830 8992 OTHER EXPENSES 88831 74945 13886 Supplies 72312 72312 REPAIRS AND MAINTENANCE 38269 13353 24916 KITCHEN EQUIPMENT 26702 26702 0 1901206 1710366 190840 0 167586 245685 814052 755826 13482 62682 0 0 0 0 0 7547 4547 0 0 0 0 0 0 1002667 1068740 376143 392978 3436238 2701 3812381 395679 X -2809714 673061 -2809714 673061 1002667 1068740 3482775 X X false true X true false X 1903725 373102 1169872 969603 1815863 6232165 95061 42269 3562 152031 45290 338213 0 0 0 1998786 415371 1173434 1121634 1861153 6570378 0 0 6570378 32593 9542 61905 160 154768 258968 0 32593 9542 61905 160 154768 258968 0 0 2031379 424913 1235339 1121794 2015921 6829346 0.96210 0.98280 0.03790 0.01720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Security Deposits 2701 2701 X 5383981 5383981 5383981 1901206 1901206 1901206 Part X : FIN48 Footnote L2020 is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. In addition, since L2020 has been classified as an organization that is not a private foundation under Section 509(a)(2), certain financial and other assistance provided to L2020 would qualify for the charitable contribution deduction under Section 170(b)(1)(A).L2020 adopted the provisions of ASC 740, Income Taxes, on January 1, 2009. As required by the uncertain tax position guidance in ASC 740, L2020 recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, L2020 applied the uncertain tax position guidance in ASC 740 to all tax positions for which the statute of limitations has remained open. As a result of the implementation of the uncertain tax position guidance in ASC 740, L2020 has not recognized additional liability for unrecognized tax benefits nor any interest and penalties as of December 31, 2024 and 2023. Management does not anticipate that this will change significantly in the next twelve months. Form 990, Part VI, Section B, Line 11b A DRAFT OF THE FORM 990 IS REVIEWED BY VARIOUS MEMBERS OF THE BOARD OF DIRECTORS. ANY QUESTIONS OR PROPOSED REVISIONS/ADDITIONS ARE COMMUNICATED BY THE REVIEWERS TO THE OUTSIDE CPA PREPARER OF THE FORM 990. A COPY OF THE FINAL FORM 990 IS FORWARDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS ARE MADE AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2c THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. 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