Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
990 • Fiscal year 2013 • EIN 26-0186914
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$1,145,288
Up $702,447 (+159%) from 2012
Net Assets
Down-$488,908
Down $38,778 (-8.6%) from 2012
Liabilities
Up$1,634,196
Up $741,225 (+83%) from 2012
Revenue
$2,370,285
No earlier filing loaded for comparison.
Expenses
Up$2,310,709
Up $777,028 (+51%) from 2012
Net Income
$59,576
No earlier filing loaded for comparison.
Its mission is to inspire each student to be a confident, competent, compassionate and moral individual prepared to contribute to the rapidly changing global community. ARA provides a rigorous, individualized and comprehensive college-preparatory program challenging students to think critically and creatively while instilling a passion for artistic growth and life-long learning. It believes students nurtured in a warm, supportive yet structured environment develop responsibility for their own behavior as caring adults.
American Renaissance Academy ARA is an independent, non-denominational educational institution its mission is to provide the highest quality college preparatory education in the state of Hawaii. It is committed to a rigorous, individualized and comprehensive curriculum including a strong emphasis on the arts and athletics in a safe, small and supportive environment.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $496,496 | $544,669 | ▲ $48,173 |
| Land, Buildings, and Equipment, Net | $349,823 | $507,238 | ▲ $157,415 |
| Cash and Non-Interest-Bearing Accounts | $95,326 | $64,390 | ▼ $30,936 |
| Inventories for Sale or Use | $15,000 | $15,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $5,523 | $9,079 | ▲ $3,556 |
| Total Assets | $1,008,217 | $1,145,288 | ▲ $137,071 |
| Other Assets Total | $46,049 | $4,912 | ▼ $41,137 |
| Liabilities | |||
| Other Liabilities | $1,022,755 | $1,131,928 | ▲ $109,173 |
| Deferred Revenue | $342,796 | $453,706 | ▲ $110,910 |
| Accounts Payable and Accrued Expenses | $114,264 | $48,562 | ▼ $65,702 |
| Total Liabilities | $1,479,815 | $1,634,196 | ▲ $154,381 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | - | $10,806 | - |
| Unrestricted Net Assets | $-471,598 | $-499,714 | ▼ $28,116 |
| Total Net Assets Fund Balance | $-471,598 | $-488,908 | ▼ $17,310 |
| Total Liabilities and Net Assets / Fund Balance | $1,008,217 | $1,145,288 | ▲ $137,071 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $302,756 | $35,161 | $337,917 |
| Equipment | $66,041 | $185,822 | $251,863 |
| Land | $133,000 | - | $140,000 |
| Other Land Buildings | $5,441 | $2,554 | $7,995 |
| Name | Title |
|---|---|
| Charles Beeck | Chairman |
| Daimon Hudson | Director |
| Lee Shellko | Building Grounds Advisor |
| Kelly Tanizaki | Chief Executive Officer |
| Jeff Beckman | Chief Financial Officer |
| Thomas Dunn | Legal Advisor |
| Denise Asuncion | Secretary |
| Laurie K Chesney | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,122,018 |
| Salaries, Compensation, and Employee Benefits | $1,007,766 |
| Grants and Similar Amounts Paid | $180,925 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $800,269 | $36,619 | - | $836,888 |
| Grants to Domestic Individuals | $180,925 | - | - | $180,925 |
| Occupancy | $140,972 | $15,663 | - | $156,635 |
| All Other Expenses | $129,629 | - | - | $129,629 |
| Other Employee Benefits | $89,432 | $8,967 | - | $98,399 |
| Payroll Taxes | $68,855 | $3,624 | - | $72,479 |
| Fees for Services Accounting | $51,794 | $12,911 | - | $64,705 |
| Interest | $57,993 | $6,444 | - | $64,437 |
| Other Expenses | $48,188 | $5,354 | - | $53,542 |
| Depreciation Depletion | $37,579 | $4,175 | - | $41,754 |
| Insurance | $31,082 | $3,453 | - | $34,535 |
| Advertising | $27,535 | $3,059 | - | $30,594 |
| Conferences and Meetings | $3,667 | $3,667 | - | $7,334 |
| Information Technology | $6,217 | $691 | - | $6,908 |
| Office Expenses | $5,977 | $664 | - | $6,641 |
| Travel | $6,382 | - | - | $6,382 |
| Total Functional Expenses | $2,164,088 | $146,621 | $0 | $2,310,709 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Event 1 | $50,305 | $42,856 | - | $42,856 |
| Total Events | $50,305 | $42,856 | - | $42,856 |
| Liability | Amount |
|---|---|
| Accrued interest on unsecured loans payable, Ken Tanizaki, Founder | $893,196 |
| Accrued vacation and PTO | $222,831 |
| Federal income taxes | $15,901 |
| Unsecured loans payable to Ken Tanizaki, Founder | - |
“On at least an annual basis the board reviews its policies and requests feedback from board members, directors and key employees as to current status to disclose situations that could give rise to potential conflicts of interest.”
“On at least an annual basis ARAs appointed committee members perform a review of compensation for key employees and make recommendations to the board as to determining compensation and benefits accordingly. This committee reviews market comparability data as well as employee performance evaluations as part of this process. Contemporaneous substantiation of the deliberation and decision are documented in board minutes.”
“The school is in the process of having its 2013 financial statement audited by an independent CPA firm. Upon receipt of the audit and posting audit adjustments, an amended tax return will be prepared and timely filed.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 114264 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 48562 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 496496 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 544669 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | American Renaissance Academy ARA is an independent, non-denominational educational institution its mission is to provide the highest quality college preparatory education in the state of Hawaii. It is committed to a rigorous, individualized and comprehensive curriculum including a strong emphasis on the arts and athletics in a safe, small and supportive environment. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 3059 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 27535 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 30594 |
| IRS990/AllOtherContributionsAmt | 0 | 722582 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 129629 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 129629 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Daimon Hudson Chairman |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8086827337 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 75357 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Kapolei |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 967070357 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 95326 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 64390 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3667 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3667 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7334 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 50305 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 772887 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 180925 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1122018 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1597398 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 59576 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1007766 |
| IRS990/CYTotalExpensesAmt | 0 | 2310709 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2370285 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 342796 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 453706 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4175 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 37579 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 41754 |
| IRS990/Desc | 0 | ARAs is licensed by the Hawaii Council of Independent Schools and provides school curriculum for students in grades PK-12. Curriculum program costs also include those for various after school programs to promote the arts and athletics. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1 | 0 | AMERICAN RENAISSANCE ACADEMY |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 35 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcessBusinessHoldingsInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2164088 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12911 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 51794 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 64705 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 055.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 003.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 050.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 030.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Charles Beeck |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Kelly Tanizaki |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Denise Asuncion |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Laurie K Chesney |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jeff Beckman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Thomas Dunn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Lee Shellko |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Daimon Hudson |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Chief Executive Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Chief Financial Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Legal Advisor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Building Grounds Advisor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 50305 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 180925 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 180925 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2370285 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 691 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 6217 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 6908 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3453 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 31082 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 34535 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 6444 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 57993 |
| IRS990/InterestGrp/TotalAmt | 0 | 64437 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 15000 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 15000 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 230537 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 349823 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 507238 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 737775 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Its mission is to inspire each student to be a confident, competent, compassionate and moral individual prepared to contribute to the rapidly changing global community. ARA provides a rigorous, individualized and comprehensive college-preparatory program challenging students to think critically and creatively while instilling a passion for artistic growth and life-long learning. It believes students nurtured in a warm, supportive yet structured environment develop responsibility for their own behavior as caring adults. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -471598 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -488908 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 642953 |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | true |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 15663 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 140972 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 156635 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 664 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5977 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6641 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 46049 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4912 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8967 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 89432 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 98399 |
| IRS990/OtherExpensesGrp/Desc | 0 | Bank charges and merchant fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Contracted and donated services |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues, fees and licenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Repairs and maintenance |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 326 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 35057 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 5947 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 5354 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2930 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 465741 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8921 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 48188 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3256 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 500798 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14868 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 53542 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1022755 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1131928 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 36619 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 800269 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 836888 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3624 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 68855 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 72479 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5523 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9079 |
| IRS990/PrincipalOfficerNm | 0 | Laurie K Chesney Treasurer |
| IRS990/ProfessionalFundraisingInd | 0 | true |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition Revenue, net of bad debts |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | After School/Other School Programs |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1349936 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 247462 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 72008 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 168100 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 538597 |
| IRS990/PYOtherRevenueAmt | 0 | 24493 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1368454 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -69287 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 827545 |
| IRS990/PYTotalExpensesAmt | 0 | 1534242 |
| IRS990/PYTotalRevenueAmt | 0 | 1464955 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 59576 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 66041 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 185822 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 251863 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 133000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 140000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 302756 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 35161 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 337917 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5441 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2554 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7995 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15901 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 222831 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 893196 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Accrued vacation and PTO |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Accrued interest on unsecured loans payable, Ken Tanizaki, Founder |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Unsecured loans payable to Ken Tanizaki, Founder |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 507238 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1131928 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 7449 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 7449 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 50305 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 50305 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 42856 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 42856 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt | 0 | Various |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 42856 |
| IRS990ScheduleG/SpecialFundraisingEventsInd | 0 | X |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 180925 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Grant Aid Awards Scholarships |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc | 0 | Discount for qualifying student |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 16 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc | 0 | Book |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | On at least an annual basis the board reviews its policies and requests feedback from board members, directors and key employees as to current status to disclose situations that could give rise to potential conflicts of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | On at least an annual basis ARAs appointed committee members perform a review of compensation for key employees and make recommendations to the board as to determining compensation and benefits accordingly. This committee reviews market comparability data as well as employee performance evaluations as part of this process. Contemporaneous substantiation of the deliberation and decision are documented in board minutes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The school is in the process of having its 2013 financial statement audited by an independent CPA firm. Upon receipt of the audit and posting audit adjustments, an amended tax return will be prepared and timely filed. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part XII, Line 1 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 10806 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1008217 |
| IRS990/TotalAssetsEOYAmt | 0 | 1145288 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1008217 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1145288 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 772887 |
| IRS990/TotalEmployeeCnt | 0 | 35 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 146621 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.