2025-09-30T09:38:16-04:00 2024-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-01-01 810570716 HUALALAI OHANA FOUNDATION HUAL 8083254701 PO BOX 5227 KAILUAKONA HI 96745 DEAN MCPHAIL TREASURER 8083254701 2025-09-04 true true GRETCHEN KREMEYER P00768528 8082425002 2025-09-24 2024 2025-03-06 01:10:19Z NICOLE SCHNITZLER-VERISSIMO PO BOX 5227 KAILUAKONA HI 96745 2345288 false X HUALALAIOHANAFOUNDATION.ORG X 2002 HI TO PROVIDE EDUCATIONAL SCHOLARSHIPS, EDUCATIONAL OPPORTUNITIES AND MEDICAL AWARDS TO THE IMMEDIATE FAMILIES OF EMPLOYEES IN THE HUALALAI COMMUNITY. 13 13 4 23 0 1064973 1542862 0 106456 164972 947824 446923 2119253 2154757 1255297 1299994 0 347933 397474 0 96065 199217 175328 1802447 1872796 316806 281961 7673869 8710941 221925 179946 7451944 8530995 X SCHOLARSHIPS AND AWARDS ARE GRANTED TO THE HUALALAI COMMUNITY EMPLOYEES, THEIR SPOUSES, AND THEIR CHILDREN. MEDICAL AWARDS COVER EXPENSES INCURRED BEYOND MEDICAL INSURANCE, AND EDUCATIONAL SCHOLARSHIPS ARE FOR PRESCHOOL THROUGH COLLEGE, PLUS TUTORING AND WORK TRAINING. false false 1121146 896043 EDUCATIONAL AWARDS AND PROGRAMS. IN 2024 THERE WERE 80 SCHOLARSHIPS FOR PRE-K THROUGH 12TH GRADE, 44 SCHOLARSHIPS FOR HIGHER EDUCATION, AND 157 COURSEWORK/TUTORING AWARDS. EDUCATIONAL PROGRAM INCLUDED: KEIKI LITERACY AND LEARNING PROGRAM - DISTRIBUTES BOOKS EACH MONTH TO CHILDREN OF HUALALAI RESORT WORKFORCE AND ORGANIZES AN ANNUAL CHILD LITERACY BOOK FAIR FOR FAMILIES AND CHILDREN TO INSPIRE A LOVE FOR LITERACY AND LEARNING AMONG CHILDREN (191 AWARDS IN 2024). HONOR ROLL - RECOGNIZES AND AWARDS CHILDREN OF HUALALAI RESORT EMPLOYEES IN GRADES 6-12 (92 IN 2024). WORK FOR COLLEGE MATCH - AWARDS STUDENTS FOR SUMMER EMPLOYMENT EARNINGS WITH A CASH MATCH OF UP TO 1,500 (28 AWARDS IN 2024). TECHNOLOGY FOR EDUCATION - AWARDS GRANTED IN 2024 INCLUDED 14 AWARDS TO SUPPORT THE REMOTE LEARNING NEEDS OF FAMILIES IN SUPPORT OF PURCHASING A LAPTOP, COMPUTER, PRINTER, ROUTER, OR HEADSET. 109669 87650 SUMMER MICROSCHOOL PILOT PROGRAM: HALAU LAMAKU AT KALAEMANO. IN JULY 2024, 48 KEIKI PARTICIPATED IN A TWO-WEEK EDUCATIONAL SUMMER ENRICHMENT PROGRAM COORDINATED IN PARTNERSHIP WITH THE UNIVERSITY OF HAWAII 'IMILOA ASTRONOMY CENTER. LAMA SIGNIFIES "LIGHT- OR "ENLIGHTENMENT" - EVOKING LEARNING, KNOWLEDGE, AND UNDERSTANDING. HALAU LAMAKU HONORS THE LAMA TREE, A NATIVE DRY FOREST TREE THAT GROWS IN HAWAII AND NOWHERE ELSE IN THE WORLD. THIS INFORMAL SCIENCE EDUCATION/MICROSCHOOL OFFERED PLACE-BASED ENRICHMENT LEARNING FOR KEIKI, WELCOMING YOUNG EXPLORERS IN GRADES 1-6 TO DISCOVER HAWAII AND STRENGTHEN CONNECTIONS TO THERE ISLAND HOME, AND TO THE AHUPUA'A (LAND) OR KA'UPULEHU (WHERE HUALALAI RESORT IS LOCATED). EXPLORERS ENGAGED IN HANDS-ON ACTIVITIES, CRAFTS, GAMES, OUTDOOR EXPLORATION, ART AND OBSERVATION GROUNDED IN HAWAIIAN CULTURE, SCIENCE, MATH AND ART. EXPLORERS VOYAGED FROM DEEP OCEAN TO DEEP SPACE, AND EVERYTHING IN BETWEEN. THE PROGRAM WAS CUSTOM-DESIGNED TO PROVIDE SOCIAL AND ACADEMIC STIMULATION FOR LOCAL CHILDREN IN A SAFE ENVIRONMENT, INSPIRING PRIDE, CONNECTION AND RELEVANCE HERE AT HUALALAI WHERE THEIR PARENTS ARE EMPLOYED. THE THEME FOR THE 2024 CAMP WAS "THE VOYAGE." 395762 316301 MEDICAL FINANCIAL ASSISTANCE AWARDS INCLUDED 193 AWARDS TO SUPPORT HEALTH AND WELL-BEING OF FAMILIES STRUGGLING WITH EMERGENT MEDICAL CRISIS AND SERIOUS MEDICAL NEEDS. 1626577 true true false false false false false false false true true true false false false true true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 18 0 false 4 false false false false false false true true false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false HI X HUALALAI OHANA FOUNDATION 8083254701 PO BOX 5227 KAILUA KONA HI 96745 ED MUELLER PAST PRESIDE 2.00 X X 0 0 0 BRADLEY CHIPPS PRESIDENT 2.00 X X 0 0 0 LARRY KELLEY VICE PRESIDE 2.00 X X 0 0 0 DEAN MCPHAIL TREASURER 2.00 X X 0 0 0 EMILY SPENCER SECRETARY 0.50 X X 0 0 0 TERESA SCHNEIDER EDUCATION CH 0.50 X 0 0 0 LILIAN MURRAY INVESTMENT C 1.00 X 0 0 0 KATHY FERGUSON EVENTS CHAIR 1.00 X 0 0 0 JULIE HILL DIRECTOR 0.50 X 0 0 0 STELLA ZAMARRIPA DIRECTOR 1.00 X 0 0 0 PAM KRUG DIRECTOR 0.50 X 0 0 0 JOHN MOUER DIRECTOR 0.50 X 0 0 0 SUSAN MENDELSON DIRECTOR 1.00 X 0 0 0 NICOLE SCHNITZLER-VERISSIMO EXECUTIVE DI 40.00 X 190077 0 7995 190077 7995 1 false true false 1542862 2661 1542862 164972 164972 637454 190531 446923 446923 2154757 611895 1299994 1299994 198073 116863 51499 29711 136948 80800 35606 20542 15668 9244 4074 2350 46785 27603 12164 7018 23545 23545 4614 2307 1384 923 5197 1559 3118 520 15541 9861 4358 1322 979 147 832 702 702 3944 394 3550 SUMMER CAMP PROGRAM 62354 62354 GENERAL EXCISE TAX 27649 27649 LICENSES AND FEES 23805 14045 6189 3571 DONATION PROCESSING 2459 2459 4539 1406 3133 1872796 1626577 150154 96065 2293753 964528 639891 154500 97695 18709 9848 482 8861 5225134 6999966 7673869 8710941 31244 13946 190681 166000 221925 179946 X 7451944 8530995 7451944 8530995 7673869 8710941 X 281961 797090 X false true X true false X 1580688 1509878 1171650 1064973 1542862 6870051 1580688 1509878 1171650 1064973 1542862 6870051 1879858 4990193 72246 93975 94067 106456 164972 531716 21160 71484 299123 947825 445923 1785515 9187282 0.54320 0.78150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5225134 1774832 6999966 4283340 23209 918585 5225134 5149512 28105 -894277 4283340 4306698 23898 818916 5149512 3466445 204616 635637 4306698 1.00000 false false 18709 9848 8861 8861 6999966 F 6999966 X 3149938 797090 7560 190531 995181 2154757 2154757 2070887 7560 190531 198091 1872796 1872796 SCHEDULE D, PAGE 2, PART V, LINE 4 ESTABLISHED BY THE BOARD TO PROVIDE A STABLE SOURCE OF INCOME, BETTER INVEST THE FOUNDATION'S RESERVE FUNDS AT A HIGHER YIELD, AND TO CREATE THE STRUCTURE FOR PERPETUAL GIVING. SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ALSO FROM STATE OF HAWAII INCOME TAXES UNDER SECTION 237-23(B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WAS NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2024. THE FOUNDATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE FOUNDATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS BEFORE 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 190,531 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 190,531 HUALALAI'S GOT 336601 336601 34303 PROAM 292500 292500 112749 629101 629101 147052 147052 482049 true MEDICAL AWARDS 6 9631 DENTAL AWARDS 99 81488 EXCEPTIONAL CIRCUMSTANCES 16 27014 KAKOO AWARD - HARDSHIP 3 12500 SERIOUS MEDICAL 33 146808 SURGICAL 42 50340 EDUCATION AWARDS 160 234 COLLEGE SCHOLARSHIPS 44 270745 HONOR ROLL AWARDS 92 41814 MERIT AWARD 26 53000 WORK FOR COLLEGE MATCH 28 41007 HUALALAI SCHOLARS 10 71801 EDUCATION - PREK12 80 301110 EDUCATION (LEAP) 22 43037 COMPUTER AWARD 14 5135 KEIKI LITERACY & LEARNING 191 19746 DOLLYWOOD IMAGINATION LIB 37 939 LITTLE PASSPORTS 31 11942 LIFELONG LEARNING 112 111703 SCHEDULE I, PAGE 1, PART I, LINE 2 1) EDUCATION AWARD FUNDS ARE PAID TO APPROVED ACADEMIC INSTITUTIONS OR TO INDIVIDUALS UPON VERIFICATION OF RECEIPT FOR PAYMENT TO ACADEMIC INSTITUTION. 2) APPLICANTS RE-APPLY EVERY YEAR, REGARDLESS OF PRIOR USE OF PROGRAM. ELIGIBILITY IS REVIEWED AND DETERMINED FOR EACH APPLICANT EVERY YEAR. 3) HIGHER EDUCATION RECIPIENTS MUST PROVIDE MID-TERM PROOF OF ACADEMIC ELIGIBILITY AND TUITION RECEIPT IN ORDER TO RECEIVE THE SECOND PAYMENT OF SCHOLARSHIP AWARDS. 4 )ALL COURSEWORK AWARD APPLICANTS MUST PROVIDE SUFFICIENT DOCUMENTATION TO ESTABLISH ELIGIBILITY OF REQUESTED PROGRAM. 5) MEDICAL CONDITIONS ARE VERIFIED WITH THE APPLICANT'S PHYSICIAN PRIOR TO AWARDING ASSISTANCE FOR MEDICAL AID PROGRAMS. X X false false false false false false false false false NICOLE SCHNITZLER-VERISSIMO EXECUTIVE DIRECTOR 190077 7995 198072 FORM 990 - ORGANIZATION'S MISSION SCHOLARSHIPS AND AWARDS ARE GRANTED TO THE HUALALAI COMMUNITY EMPLOYEES, THEIR SPOUSES, AND THEIR CHILDREN. MEDICAL AWARDS COVER EXPENSES INCURRED BEYOND MEDICAL INSURANCE, AND EDUCATIONAL SCHOLARSHIPS ARE FOR PRESCHOOL THROUGH COLLEGE, PLUS TUTORING AND WORK TRAINING. FORM 990, PAGE 2, PART III, LINE 4A EDUCATIONAL AWARDS AND PROGRAMS. IN 2024 THERE WERE 80 SCHOLARSHIPS FOR PRE-K THROUGH 12TH GRADE, 44 SCHOLARSHIPS FOR HIGHER EDUCATION, AND 157 COURSEWORK/TUTORING AWARDS. EDUCATIONAL PROGRAM INCLUDED: KEIKI LITERACY AND LEARNING PROGRAM - DISTRIBUTES BOOKS EACH MONTH TO CHILDREN OF HUALALAI RESORT WORKFORCE AND ORGANIZES AN ANNUAL CHILD LITERACY BOOK FAIR FOR FAMILIES AND CHILDREN TO INSPIRE A LOVE FOR LITERACY AND LEARNING AMONG CHILDREN (191 AWARDS IN 2024). HONOR ROLL - RECOGNIZES AND AWARDS CHILDREN OF HUALALAI RESORT EMPLOYEES IN GRADES 6-12 (92 IN 2024). WORK FOR COLLEGE MATCH - AWARDS STUDENTS FOR SUMMER EMPLOYMENT EARNINGS WITH A CASH MATCH OF UP TO 1,500 (28 AWARDS IN 2024). TECHNOLOGY FOR EDUCATION - AWARDS GRANTED IN 2024 INCLUDED 14 AWARDS TO SUPPORT THE REMOTE LEARNING NEEDS OF FAMILIES IN SUPPORT OF PURCHASING A LAPTOP, COMPUTER, PRINTER, ROUTER, OR HEADSET. FORM 990, PAGE 2, PART III, LINE 4B SUMMER MICROSCHOOL PILOT PROGRAM: HALAU LAMAKU AT KALAEMANO. IN JULY 2024, 48 KEIKI PARTICIPATED IN A TWO-WEEK EDUCATIONAL SUMMER ENRICHMENT PROGRAM COORDINATED IN PARTNERSHIP WITH THE UNIVERSITY OF HAWAII 'IMILOA ASTRONOMY CENTER. LAMA SIGNIFIES "LIGHT- OR "ENLIGHTENMENT" - EVOKING LEARNING, KNOWLEDGE, AND UNDERSTANDING. HALAU LAMAKU HONORS THE LAMA TREE, A NATIVE DRY FOREST TREE THAT GROWS IN HAWAII AND NOWHERE ELSE IN THE WORLD. THIS INFORMAL SCIENCE EDUCATION/MICROSCHOOL OFFERED PLACE-BASED ENRICHMENT LEARNING FOR KEIKI, WELCOMING YOUNG EXPLORERS IN GRADES 1-6 TO DISCOVER HAWAII AND STRENGTHEN CONNECTIONS TO THERE ISLAND HOME, AND TO THE AHUPUA'A (LAND) OR KA'UPULEHU (WHERE HUALALAI RESORT IS LOCATED). EXPLORERS ENGAGED IN HANDS-ON ACTIVITIES, CRAFTS, GAMES, OUTDOOR EXPLORATION, ART AND OBSERVATION GROUNDED IN HAWAIIAN CULTURE, SCIENCE, MATH AND ART. EXPLORERS VOYAGED FROM DEEP OCEAN TO DEEP SPACE, AND EVERYTHING IN BETWEEN. THE PROGRAM WAS CUSTOM-DESIGNED TO PROVIDE SOCIAL AND ACADEMIC STIMULATION FOR LOCAL CHILDREN IN A SAFE ENVIRONMENT, INSPIRING PRIDE, CONNECTION AND RELEVANCE HERE AT HUALALAI WHERE THEIR PARENTS ARE EMPLOYED. THE THEME FOR THE 2024 CAMP WAS "THE VOYAGE." FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT FORM 990 IS GIVEN TO THE EXECUTIVE COMMITTEE, WHO REVIEWS AND FORWARDS THE 990 AND RECOMMENDATION TO THE FULL BOARD AND THEN AN OFFICER AUTHORIZES SUBMITTAL OF THE FORM 990 TO THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C IN THE DOCUMENT, THE BOARD IS DIRECTED TO REFER AND COMPLY WITH THE CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS ANNUALLY SIGN THE CONFLICT OF INTEREST DOCUMENT AT THE FIRST MEETING OF THE NEW CALENDAR YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE PRESIDENT OF THE BOARD OVERSEES THE EVALUATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. THE ANNUAL REPORT, POLICY FOR DONOR PRIVACY, POLICY FOR DONOR OPT-OUT PRIVACY, AND DONOR BILL OF RIGHTS ARE ALL AVAILABLE ON OUR WEBSITE. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 190,531 FUNDRAISING EXPENSES -190,531