2025-01-27T12:22:28-05:00 2024-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-07-01 990354795 COMMUNITY BASED EDUCATION SUPPORT SERVICES-FRIENDS OF CONNECTIONS COMM 8089330356 174 KAMEHAMEHA AVENUE HILO HI 96720 JOHN THATCHER CHAIR 8089356015 2025-01-14 true true GRETCHEN KREMEYER P00768528 8082425002 2025-01-16 2023 2025-03-06 01:10:19Z JOHN THATCHER 174 KAMEHAMEHA AVENUE HILO HI 96720 476110 false X X 2001 HI TO PROVIDE FISCAL AND SUPPORT SERVICES AND INFRASTRUCTURE FOR CONNECTIONS PUBLIC CHARTER SCHOOL AND TO OPERATE EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, LITERARY, RELIGIOUS AND EDUCATIONAL PURPOSES. 9 7 0 9 0 504214 472152 0 69 0 -1108 -2677 503175 469475 25573 97861 0 0 0 0 486892 403570 512465 501431 -9290 -31956 3672676 3443625 1325161 1128066 2347515 2315559 TO PROVIDE FISCAL AND SUPPORT SERVICES AND INFRASTRUCTURE FOR CONNECTIONS PUBLIC CHARTER SCHOOL AND TO OPERATE EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, LITERARY, RELIGIOUS AND EDUCATIONAL PURPOSES. false false 476623 97861 THE ORGANIZATION EXISTS TO PROVIDE SUPPORT SERVICES AND INFRASTUCTURE FOR COMMUNITY-BASED LEARNING. THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO CONNECTIONS PUBLIC CHARTER SCHOOL. 476623 true true false false false false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 2 0 0 false false false false false false false false false false false false X 9 7 false false false false false false false true true false false true true true true true true false false false HI X COMMUNITY BASED EDUCATION SUPPORT SERVICES-FRIENDS OF CONNECTIONS 8089330356 174 KAMEHAMEHA AVE HILO HI 96720 JOHN THATCHER CHAIR 0.50 X X 0 0 0 DONNA NICHOLS VICE CHAIR 0.50 X X 0 0 0 HEATHER J MCDANIEL SECRETARY 0.50 X X 0 0 0 ROWENA MANSANAS DIRECTOR 0.50 40.00 X 0 39338 5688 OLINO KOTAKI DIRECTOR 0.50 40.00 X 0 46464 5688 JILL SIEGEL-STONE DIRECTOR 0.50 X 0 0 0 CAROL WALKER DIRECTOR 0.50 X 0 0 0 COLLEEN WHITTY DIRECTOR 0.50 X 0 0 0 ROSE BAUTISTA DIRECTOR 0.50 X 0 0 0 85802 11376 false false false 471081 1071 472152 7532 10209 -2677 -2677 -2677 469475 -2677 97861 97861 53784 50478 3306 16469 15457 1012 13664 12824 840 61639 57850 3789 59719 56048 3671 145343 136408 8935 23250 21821 1429 PROPERTY TAXES 17377 16309 1068 BANK FEES 8668 8135 533 OTHER 2100 1971 129 DONATION EXPENSE 781 733 48 776 728 48 501431 476623 24808 0 50840 61268 817464 615466 15761 17506 14816 14657 4324183 1699305 2773795 2624878 109850 3672676 3443625 44942 55107 15905 9767 1256736 945764 7578 117428 1325161 1128066 X 2347515 2315559 2347515 2315559 3672676 3443625 X -31956 X false true X true false X 367710 360271 528664 504214 472152 2233011 367710 360271 528664 504214 472152 2233011 2233011 14324 14328 13679 7514 7532 57377 14300 14300 31796 31796 2336484 0.95570 0.94300 X PART II, LINE 10 GENERAL EXCISE TAX REFUND 31,796 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 461700 461700 3806223 1655327 2150896 56260 43978 12282 2624878 LEASE LIABILITY 109850 SECURITY DEPOSITS 7578 117428 X 481863 2179 10209 12388 469475 469475 513819 2179 10209 12388 501431 501431 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM STATE 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 ORGANIZATION 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. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). 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 WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2024 AND 2023. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEAR BEFORE 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B 10,209 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B 10,209 true CONNECTIONS PUBLIC CHARTER SCHOOL 174 KAMEHAMEHA AVE HILO HI 96720 990347358 GOV 97861 SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS ARE REVIEWED FOR ALIGNMENT WITH THE MISSION AND VISION. THE SCHOOL REPORTS EXPENDITURES FOR THE PROGRAM TO THE NONPROFIT. FORM 990, PAGE 6, PART VI, LINE 11B COPY OF FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW PRIOR TO BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C PERSONS WITH ANY SUSPECTED CONFLICT ON INTEREST MUST DISCLOSE ALL MATERIAL FACTS TO GOVERNING BOARD OR COMMITTEE AND REMOVE HIM/HERSELF FROM MEETING AND ALLOW GOVERNING BOARD TO MAKE FINAL DETERMINATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST BY CONTACTING CBESS AT 808-933-0356, 174 KAMEHAMEHA AVE., HILO, HI 96720. FORM 990, PART XI, LINE 9 RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B 10,209 RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B -10,209 CONNECTIONS PUBLIC CHARTER SCHOOL 174 KAMEHAMEHA AVE HILO HI 96720 990347358 SCHOOL HI GOV NA false false true true false false false false false false false false false false false false false false false false CONNECTIONS PUBLIC CHARTER SCHOOL C 360000 ACTUAL CONNECTIONS PUBLIC CHARTER SCHOOL B 97861 ACTUAL