2026-08-12T20:31:26-05:00 2025-09-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-10-01 990327534 KEIKI O KA 'AINA PRESCHOOL INC KEIK 8088453446 3097 KALIHI STREET HONOLULU HI 96819 EARL S FUSATO CFO 8088453446 2026-08-12 1 1 RODNEY M HARANO P00389596 8085311040 2026-08-12 2024 2025-03-06 01:10:19Z KEIKI O KA 'AINA FAMILY LEARNING CENTERS EARL S FUSATO 3097 KALIHI STREET HONOLULU HI 96819 12379883 0 X WWW.KOKA.ORG X 1996 HI THE MISSION OF KEIKI O KA 'AINA FAMILY LEARNING CENTERS (KOKA-FLC) IS TO BUILD STRONG COMMUNITIES BY EDUCATING CHILDREN, SUPPORTING FAMILIES, STRENGTHING COMMUNITIES AND PERPETUATION CULTURES. 9 7 137 76 0 0 11271931 9754970 1933052 2403337 230918 211794 310 0 13436211 12370101 988907 732520 0 0 7133938 6780644 0 0 1662 2818097 2901075 10940942 10414239 2495269 1955862 15058660 16640833 2914179 2302113 12144481 14338720 X 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. 0 0 9704768 732520 2403337 KEIKI O KA 'AINA PRESCHOOL, INC. STRENGTHENS CHILDREN, FAMILIES, AND COMMUNITIES BY PROVIDING CULTURE-BASED EARLY EDUCATION, PARENT ENGAGEMENT, LITERACY DEVELOPMENT, WORKFORCE DEVELOPMENT, FOOD SECURITY AND FAMILY SUPPORT SERVICES. GROUNDED IN NATIVE HAWAIIAN VALUES AND PRACTICES, THE ORGANIZATION EMPOWERS PARENTS AS THEIR CHILD'S FIRST TEACHER WHILE FOSTERING EDUCATIONAL SUCCESS, FAMILY WELL-BEING, AND COMMUNITY RESILIENCE. DURING THE FISCAL YEAR, MORE THAN 17,000 CHILDREN AND FAMILY MEMBERS BENEFITED FROM THE ORGANIZATION'S EDUCATIONAL, CULTURAL, AND SUPPORT PROGRAMS. 9704768 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 154 0 1 137 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X EARL S FUSATO 8088432502 3097 KALIHI STREET HONOLULU HI 96819 MOMI AKANA CEO 40.00 X X 161275 0 28187 JEFFREY PROSTOR PRESIDENT 0.25 X X 0 0 0 JOHN DRAEGER VICE PRESIDENT 0.25 X X 0 0 0 KEIKI MORA SECRETARY 0.25 X X 0 0 0 CHELO GARZA-MAGUIRE BOARD MEMBER 0.25 X 0 0 0 CY KALAMA BOARD MEMBER 0.25 X 0 0 0 JONATHAN LOPAKA INCIONG BOARD MEMBER 0.25 X 0 0 0 VERNON WONG BOARD MEMBER 0.25 X 0 0 0 ROBERT THOMPSON BOARD MEMBER 0.25 X 0 0 0 DON KELIINOI FORMER TREASURER 0.25 X X 0 0 0 KARA CHANDRA CHIEF FINANCIAL OFFICER 40.00 X 104813 0 34572 JENNA UMIAMAKA CHIEF OPERATING OFFICER 40.00 X 113899 0 33946 MELODIE VEGA CHIEF EARLY EDUCATION OFFICER 40.00 X 109267 0 33714 489254 0 130419 4 0 1 0 HI TECH HUI 1050 QUEEN ST SUITE 100 HONOLULU HI 96814 IT SERVICES 129054 1 8864585 890385 10050 9754970 TUITION AND FEES 611600 1188468 1188468 CONTRACTED REVENUE 611600 1151533 1151533 MISCELLANEOUS 900099 63336 63336 2403337 211794 211794 9782 9782 0 12370101 2403337 0 211794 732520 732520 313170 269002 42506 1662 4899184 4657924 241260 118536 110194 8342 1027194 992745 34449 422560 402273 20287 54175 54175 32429 32429 520264 466093 54171 149560 134604 14956 127400 86104 41296 262696 236426 26270 679693 605395 74298 170176 161243 8933 47425 40055 7370 18433 18433 175895 158306 17589 41167 36338 4829 PROGRAM ACTIVITIES AND 350525 350525 SUPPLIES 135790 129574 6216 EDUCATIONAL MATERIALS 79761 79761 LICENSE FEES AND DUES 55686 55686 10414239 9704768 707809 1662 5998501 5057926 333239 2422574 2298291 1337738 248036 651692 125878 162878 7862215 1504278 5258234 6357937 796481 650088 15058660 16640833 580183 680743 955787 411513 620776 592627 757433 617230 2914179 2302113 X 11623364 13787358 521117 551362 12144481 14338720 15058660 16640833 1955862 238377 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4155975 4155975 3373138 1211282 2161856 333102 292996 40106 6357937 OPERATING LEASE LIABILITY 617230 617230 X 12609086 238377 53500 9782 301659 12307427 32429 30245 62674 12370101 10445092 53500 9782 63282 10381810 32429 32429 10414239 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED KOKA'S TAX POSITIONS AS OF SEPTEMBER 30, 2025 AND 2024 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT KOKA HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. KOKA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 9,782. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN NET ASSETS WITHOUT DONOR RESTRICTIONS 30,245. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 9,782. 1 1 1 1 1 1 1 0 1 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION'S POLICY IS PUBLISHED THROUGH ITS SCHOOL NEWSLETTERS. SCHEDULE E, PART I, LINE 5 FEDERAL FUNDING IS THROUGH THE NATIVE HAWAIIAN EDUCATION ACT. THE ADMISSIONS PROGRAM IS PRIMARILY IN COMMUNITIES WITH LARGE HAWAIIAN POPULATIONS ALTHOUGH WE ARE OPEN TO ALL PEOPLE. SCHEDULE E, PART I, LINE 6 KOKA RECEIVES FUNDING FROM THE FEDERAL CHILD CARE PROGRAM UNDER THE ADMINISTRATION OF CHILDREN AND FAMILIES. THIS MONEY IS DISTRIBUTED TO QUALIFIED FAMILIES WITH CHILDREN AGES 0-18 IN NEED OF CHILDCARE. 1 CHILDCARE ASSISTANCE. 210 660470 0 DISTRIBUTIONS OF HOUSEHOLD GOODS THROUGH THE LAULIMA GIVING PROGRAM. 17900 60500 11550 THRIFT STORE VALUE VARIOUS CLOTHING, TOILETRIES, HOUSEHOLD GOODS, BABY ITEMS, SCHOOL SUPPLIES PART I, LINE 2: THE LAULIMA GIVING PROGRAM CONSISTS OF HELPING FAMILIES IN NEED DURING THE HOLIDAY SEASON BY MATCHING UP FAMILY SPONSORS WITH NEEDY FAMILIES. THE PACKAGES OF GIFTS ARE DISTRIBUTED BY THE DONOR FAMILIES OR THE AGENCIES REPRESENTING THE FAMILIES. THE HAWAII EARLY LEARNING PARTNERSHIP (HELP) FOR CHILDCARE PROJECT BUILDS ACCESSIBLE, CULTURALLY COMPLETE, HIGH-QUALITY CHILDCARE FOR HAWAIIAN CHILDREN UNDER AGE 13 THROUGH TUITION ASSISTANCE. TUITION ASSISTANCE IS PAID DIRECTLY TO THE LICENSED CENTERS. IN CERTAIN CASES WHERE THE PROVIDER IS NOT LICENSED, THE ORGANIZATION GOES THROUGH A VALIDATION PROCESS PRIOR TO DISBURSING THE TUITION ASSISTANCE. X X X X 0 0 0 0 0 0 0 0 0 MOMI AKANA CEO 161275 0 0 0 0 0 8238 0 19949 0 189462 0 0 0 VICKI DRAEGER SPOUSE OF THE BOARD DIRECTOR, JOHN DRAEGER 78439 COMPENSATION AS EMPLOYEE OF THE ORGANIZATION 0 FORM 990, PART VI, SECTION A, LINE 2 KEIKIAKEAKUA MORA (BOARD SECRETARY) AND CHELO GARZA-MAGUIRE (BOARD MEMBER) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE CPA COMPLETES THE DRAFT FORM 990, THE CFO AND CEO WILL REVIEW IT, THEN WILL ROUTE IT TO THE PRESIDENT AND THE TREASURER TO REVIEW BEFORE 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 CEO OF KEIKI O KA AINA PRESCHOOL, INC. IS THE PRINCIPAL REPRESENTATIVE OF KOKA, AND THE PERSON RESPONSIBLE FOR THE EFFICIENT OPERATION OF THE NONPROFIT. THEREFORE, IT IS THE DESIRE OF KOKA TO PROVIDE A FAIR YET REASONABLE AND NOT EXCESSIVE COMPENSATION FOR THE CEO. THE ANNUAL PROCESS FOR DETERMINING COMPENSATION IS AS FOLLOWS: KOKA'S COMPENSATION COMMITTEE ANNUALLY EVALUATES THE CEO ON THEIR PERFORMANCE, AND ASKS FOR INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. BOARD APPROVAL. THE EXECUTIVE COMMITTEE WILL OBTAIN RESEARCH INFORMATION TO MAKE A RECOMMENDATION TO THE FULL BOARD FOR THE COMPENSATION (SALARY AND BENEFITS) OF THE CEO BASED ON A REVIEW OF COMPARABILITY DATA INCLUDING DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: 1. SALARY AND BENEFIT COMPENSATION STUDIES BY INDEPENDENT SOURCES; (ROBERT HALF COMPENSATION REPORTS.) 2. SURVEY INFORMATION PROVIDED FOR POSITIONS AT SIMILAR ORGANIZATIONS; (PROVIDED BY HAWAII EMPLOYERS COUNCIL) 3. INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. (GUIDESTAR) CONCURRENT DOCUMENTATION. TO APPROVE THE COMPENSATION FOR THE CEO THE BOARD MOVES TO EXECUTIVE SESSION TO DISCUSS THEIR FINDINGS AND HOW IT HAS REACHED ITS DECISION, INCLUDING THE DATA ON WHICH IT RELIED, IN MINUTES OF THE MEETING DURING WHICH THE COMPENSATION WAS APPROVED. DOCUMENTATION INCLUDES: A) A DESCRIPTION OF THE COMPENSATION AND BENEFITS AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE BOARD WHO WERE PRESENT DURING THE DISCUSSION ABOUT COMPENSATION AND BENEFITS, AND THE RESULTS OF THE VOTE; C) A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW THE DATA WAS OBTAINED; AND D) ANY ACTIONS TAKEN (SUCH AS ABSTAINING FROM DISCUSSION AND VOTE) WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE BOARD BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION AND BENEFITS. INDEPENDENCE IN SETTING COMPENSATION: THE COMPENSATION COMMITTEE IS COMPRISED OF VOLUNTEERS AND NOT COMPENSATED BY THE NONPROFIT, OPERATES INDEPENDENTLY WITHOUT UNDUE INFLUENCE FROM THE CEO. NO MEMBER OF THE COMPENSATION COMMITTEE WILL BE A STAFF MEMBER, THE RELATIVE OF A STAFF MEMBER, OR HAVE ANY RELATIONSHIP WITH STAFF THAT COULD PRESENT A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.