Civic Intelligence

American Renaissance Academy

990 • Fiscal year 2015 • EIN 26-0186914

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

Organization Profileamericanrenaissanceacademy.com
PO Box 75357Kapolei, HI 96707-0357

(808) 228-9916

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

4.79x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

90th percentile

2.28x

Higher debt load relative to revenue than 90% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

7th percentile

-43%

Higher net margin than 7% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

41st percentile

$40,436

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

2nd percentile

-47%

Faster asset growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

9th percentile

-34%

Faster revenue growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$580,064

Down $512,482 (-47%) from 2014

Net Assets

Down

-$2,199,356

Down $1,702,504 (-343%) from 2014

Liabilities

Up

$2,779,420

Up $1,190,022 (+75%) from 2014

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin7th percentile

Revenue

Down

$1,218,700

Down $628,647 (-34%) from 2014

Expenses

Down

$1,745,197

Down $110,094 (-5.9%) from 2014

Net Income

Down

-$526,497

Down $518,553 (-6528%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2010: $336,909Liabilities 2010: $791,192Net Assets 2010: -$454,2832010Assets 2011: $426,514Liabilities 2011: $819,005Net Assets 2011: -$392,4912011Assets 2012: $442,841Liabilities 2012: $892,971Net Assets 2012: -$450,1302012Assets 2013: $1,145,288Liabilities 2013: $1,634,196Net Assets 2013: -$488,9082013Assets 2014: $1,092,546Liabilities 2014: $1,589,398Net Assets 2014: -$496,8522014Assets 2015: $580,064Liabilities 2015: $2,779,420Net Assets 2015: -$2,199,3562015Assets 2016: $603,960Liabilities 2016: $1,800,661Net Assets 2016: -$1,196,7012016Assets 2017: $540,533Liabilities 2017: $1,971,917Net Assets 2017: -$1,431,3842017Assets 2018: $1,220,439Liabilities 2018: $2,293,496Net Assets 2018: -$1,073,0572018Assets 2019: $1,117,161Liabilities 2019: $2,457,851Net Assets 2019: -$1,340,6902019Assets 2020: $1,220,612Liabilities 2020: $2,810,466Net Assets 2020: -$1,589,8542020Assets 2021: $1,392,085Liabilities 2021: $2,759,089Net Assets 2021: -$1,367,0042021Assets 2022: $2,640,998Liabilities 2022: $2,972,859Net Assets 2022: -$331,8612022Assets 2024: $1,262,988Liabilities 2024: $3,230,632Net Assets 2024: -$1,967,6442024

Highlighted filing

2015

Assets$580,064
Liabilities$2,779,420
Net Assets-$2,199,356
Open 2015 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,443,6702010Expenses 2011: $1,527,4352011Expenses 2012: $1,533,6812012Revenue 2013: $2,370,285Expenses 2013: $2,310,709Net Income 2013: $59,5762013Revenue 2014: $1,847,347Expenses 2014: $1,855,291Net Income 2014: -$7,9442014Revenue 2015: $1,218,700Expenses 2015: $1,745,197Net Income 2015: -$526,4972015Revenue 2016: $2,431,529Expenses 2016: $1,441,437Net Income 2016: $990,0922016Revenue 2017: $1,368,616Expenses 2017: $1,532,976Net Income 2017: -$164,3602017Revenue 2018: $1,949,015Expenses 2018: $1,689,788Net Income 2018: $259,2272018Revenue 2019: $1,856,682Expenses 2019: $2,124,315Net Income 2019: -$267,6332019Revenue 2020: $1,911,903Expenses 2020: $2,161,067Net Income 2020: -$249,1642020Revenue 2021: $2,353,824Expenses 2021: $2,429,345Net Income 2021: -$75,5212021Revenue 2022: $2,171,732Expenses 2022: $2,241,732Net Income 2022: -$70,0002022Revenue 2024: $1,942,164Expenses 2024: $2,290,787Net Income 2024: -$348,6232024

Highlighted filing

2015

Revenue$1,218,700
Expenses$1,745,197
Net Income-$526,497
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$1,234,863
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$446,926$394,902▼ $52,024
Land, Buildings, and Equipment, Net$190,563$90,809▼ $99,754
Cash and Non-Interest-Bearing Accounts$17,227$79,353▲ $62,126
Inventories for Sale or Use$15,000$15,000→ $0
Total Assets$671,238$580,064▼ $91,174
Other Assets Total$1,522--
Liabilities
Other Liabilities$1,642,160$2,128,738▲ $486,578
Deferred Revenue$626,490$583,602▼ $42,888
Accounts Payable and Accrued Expenses$75,447$67,080▼ $8,367
Total Liabilities$2,344,097$2,779,420▲ $435,323
Net Assets / Fund Balance
Unrestricted Net Assets$-1,672,859$-2,199,356▼ $526,497
Total Net Assets Fund Balance$-1,672,859$-2,199,356▼ $526,497
Total Liabilities and Net Assets / Fund Balance$671,238$580,064▼ $91,174

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$14,581$323,936$338,517
Equipment$37,228$222,142$259,370
Land$38,889-$194,443
Other Land Buildings$111$7,884$7,995
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleBaseTotal
Dawn Ono-PudiquetSecretary$40,436$40,436

Board Members and Trustees

NameTitle
Daimon HudsonChairman
Kelly TanizakiChief Executive Officer
Thomas DunnLegal Advisor
Dave PorterMember
Gale BracerosMember
Kenneth TanizakiMember
Marty GillisMember
Laurie K ChesneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$55,422
Program Service Revenue
$1,143,588
Investment Income
$0
Other Revenue
$19,690
All Other Contributions
$55,422
Change in Net Assets
$-526,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$815,529
Other Expenses$724,773
Grants and Similar Amounts Paid$204,895
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$629,707--$629,707
Grants to Domestic Individuals$204,895--$204,895
Occupancy$166,701$18,522-$185,223
Interest$119,819$13,313-$133,132
Depreciation Depletion$91,939$10,215-$102,154
Other Employee Benefits$79,404$5,118-$84,522
Payroll Taxes$57,034$3,676-$60,710
Other Expenses$58,951$4,053-$58,951
Fees for Services Other$57,791--$57,791
Fees for Services Accounting$35,210$8,802-$44,012
Current Officers, Directors, Trustees, and Key Employees-$40,590-$40,590
Insurance$35,254$3,917-$39,171
Advertising$18,679$2,075-$20,754
Fees for Services Legal$7,452$1,863-$9,315
Information Technology$7,568$841-$8,409
Office Expenses$3,030$337-$3,367
Conferences and Meetings$1,638$1,638-$3,276
Travel$1,437--$1,437
Total Functional Expenses$1,625,078$120,119$0$1,745,197
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,853
Fundraising Direct Expenses$16,163
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various School Progams$35,853$35,853$16,163$19,690
Total Events$35,853$35,853$16,163$19,690
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued interest on unsecured loans payable, Ken Tanizaki, Founder$1,448,996
Accrued vacation and PTO$662,530
Federal income taxes$17,212
Unsecured loans payable to Ken Tanizaki, Founder-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 12C

“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.”

Form 990, Part VI, Section B, Line 15B

“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.”

Form 990, Part VI, Section A, Line 2

“Daimon Hudson, Kelly Tanizaki and Ken Tanizaki have a familial relationship with each other, all of whom are board members. Daimon Hudson and Kelly Tanizaki are married. Kelly Tanizaki is the daughter of Ken Tanizaki, who is the founder of the school.”

Filing and Contact Details

Filer

Filer Name
American Renaissance Academy
EIN
26-0186914
Phone
8082289916
Address
PO BOX 75357, KAPOLEI, HI 96707-0357
Doing Business As
American Renaissance Academy

Signing Officer

Name
Laurie K Chesney
Title
Treasurer
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
25
Volunteers
473

Preparer

Firm
Chesney Accountancy CPA Inc
Address
51 E Campbell Ave Ste 400-V, Campbell, CA 95370
Preparer
Laurie K Chesney
Phone
4082956725
Raw XML AppendixShowing 400 of 445 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt075447
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt067080
IRS990/AccountsReceivableGrp/BOYAmt0446926
IRS990/AccountsReceivableGrp/EOYAmt0394902
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0American 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/ManagementAndGeneralAmt02075
IRS990/AdvertisingGrp/ProgramServicesAmt018679
IRS990/AdvertisingGrp/TotalAmt020754
IRS990/AllOtherContributionsAmt055422
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Daimon Hudson Chairman
IRS990/BooksInCareOfDetail/PhoneNum08086827337
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 75357
IRS990/BooksInCareOfDetail/USAddress/CityNm0Kapolei
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0967070357
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt017227
IRS990/CashNonInterestBearingGrp/EOYAmt079353
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt040590
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt040590
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01638
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01638
IRS990/ConferencesMeetingsGrp/TotalAmt03276
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt055422
IRS990/CYGrantsAndSimilarPaidAmt0204895
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0724773
IRS990/CYOtherRevenueAmt019690
IRS990/CYProgramServiceRevenueAmt01143588
IRS990/CYRevenuesLessExpensesAmt0-526497
IRS990/CYSalariesCompEmpBnftPaidAmt0815529
IRS990/CYTotalExpensesAmt01745197
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01218700
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0626490
IRS990/DeferredRevenueGrp/EOYAmt0583602
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt010215
IRS990/DepreciationDepletionGrp/ProgramServicesAmt091939
IRS990/DepreciationDepletionGrp/TotalAmt0102154
IRS990/Desc0ARAs 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0AMERICAN RENAISSANCE ACADEMY
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt025
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt01625078
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08802
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt035210
IRS990/FeesForServicesAccountingGrp/TotalAmt044012
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01863
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt07452
IRS990/FeesForServicesLegalGrp/TotalAmt09315
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt057791
IRS990/FeesForServicesOtherGrp/TotalAmt057791
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0029.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1042.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6003.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt7001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt8004.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Daimon Hudson
IRS990/Form990PartVIISectionAGrp/PersonNm1Kelly Tanizaki
IRS990/Form990PartVIISectionAGrp/PersonNm2Dawn Ono-Pudiquet
IRS990/Form990PartVIISectionAGrp/PersonNm3Laurie K Chesney
IRS990/Form990PartVIISectionAGrp/PersonNm4Thomas Dunn
IRS990/Form990PartVIISectionAGrp/PersonNm5Kenneth Tanizaki
IRS990/Form990PartVIISectionAGrp/PersonNm6Marty Gillis
IRS990/Form990PartVIISectionAGrp/PersonNm7Gale Braceros
IRS990/Form990PartVIISectionAGrp/PersonNm8Dave Porter
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240436
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chief Executive Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Legal Advisor
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt016163
IRS990/FundraisingGrossIncomeAmt035853
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0204895
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0204895
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01234863
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0841
IRS990/InformationTechnologyGrp/ProgramServicesAmt07568
IRS990/InformationTechnologyGrp/TotalAmt08409
IRS990/InsuranceGrp/ManagementAndGeneralAmt03917
IRS990/InsuranceGrp/ProgramServicesAmt035254
IRS990/InsuranceGrp/TotalAmt039171
IRS990/InterestGrp/ManagementAndGeneralAmt013313
IRS990/InterestGrp/ProgramServicesAmt0119819
IRS990/InterestGrp/TotalAmt0133132
IRS990/InventoriesForSaleOrUseGrp/BOYAmt015000
IRS990/InventoriesForSaleOrUseGrp/EOYAmt015000
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0709516
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0190563
IRS990/LandBldgEquipBasisNetGrp/EOYAmt090809
IRS990/LandBldgEquipCostOrOtherBssAmt0800325
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Its 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-1672859
IRS990/NetAssetsOrFundBalancesEOYAmt0-2199356
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt019690
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt018522
IRS990/OccupancyGrp/ProgramServicesAmt0166701
IRS990/OccupancyGrp/TotalAmt0185223
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0337
IRS990/OfficeExpensesGrp/ProgramServicesAmt03030
IRS990/OfficeExpensesGrp/TotalAmt03367
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01522
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05118
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt079404
IRS990/OtherEmployeeBenefitsGrp/TotalAmt084522
IRS990/OtherExpensesGrp/Desc0Bank charges and merchant fees
IRS990/OtherExpensesGrp/Desc1Dues, fees and licenses
IRS990/OtherExpensesGrp/Desc2Repairs and maintenance
IRS990/OtherExpensesGrp/Desc3School program costs
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0581
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14578
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24053
IRS990/OtherExpensesGrp/ProgramServicesAmt05228
IRS990/OtherExpensesGrp/ProgramServicesAmt16866
IRS990/OtherExpensesGrp/ProgramServicesAmt236475
IRS990/OtherExpensesGrp/ProgramServicesAmt358951
IRS990/OtherExpensesGrp/TotalAmt05809
IRS990/OtherExpensesGrp/TotalAmt111444
IRS990/OtherExpensesGrp/TotalAmt240528
IRS990/OtherExpensesGrp/TotalAmt358951
IRS990/OtherLiabilitiesGrp/BOYAmt01642160
IRS990/OtherLiabilitiesGrp/EOYAmt02128738
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0629707
IRS990/OtherSalariesAndWagesGrp/TotalAmt0629707
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03676
IRS990/PayrollTaxesGrp/ProgramServicesAmt057034
IRS990/PayrollTaxesGrp/TotalAmt060710
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Laurie K Chesney Treasurer
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Tuition Revenue, net of bad debts
IRS990/ProgramServiceRevenueGrp/Desc1After School/Other School Programs
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0980711
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1162877
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt084906
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0129641
IRS990/PYInvestmentIncomeAmt0346
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0777595
IRS990/PYOtherRevenueAmt011567
IRS990/PYProgramServiceRevenueAmt0869328
IRS990/PYRevenuesLessExpensesAmt0-834537
IRS990/PYSalariesCompEmpBnftPaidAmt0893448
IRS990/PYTotalExpensesAmt01800684
IRS990/PYTotalRevenueAmt0966147
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-526497
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt037228
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0222142
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0259370
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt038889
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0194443
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014581
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0323936
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0338517
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0111
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07884
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07995
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1662530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21448996
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued vacation and PTO
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued interest on unsecured loans payable, Ken Tanizaki, Founder
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Unsecured loans payable to Ken Tanizaki, Founder
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt090809
IRS990ScheduleD/TotalLiabilityAmt02128738
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016163
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Various School Progams
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035853
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt035853
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035853
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt035853
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019690
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016163
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016163
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0204895
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Grant Aid Awards Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Discount for qualifying student
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt030
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Book
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0On 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/ExplanationTxt1On 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/ExplanationTxt2Daimon Hudson, Kelly Tanizaki and Ken Tanizaki have a familial relationship with each other, all of whom are board members. Daimon Hudson and Kelly Tanizaki are married. Kelly Tanizaki is the daughter of Ken Tanizaki, who is the founder of the school.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0671238
IRS990/TotalAssetsEOYAmt0580064
IRS990/TotalAssetsGrp/BOYAmt0671238
IRS990/TotalAssetsGrp/EOYAmt0580064
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055422
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120119
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01625078
IRS990/TotalFunctionalExpensesGrp/TotalAmt01745197
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02344097
IRS990/TotalLiabilitiesEOYAmt02779420
IRS990/TotalLiabilitiesGrp/BOYAmt02344097
IRS990/TotalLiabilitiesGrp/EOYAmt02779420
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1672859
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2199356
IRS990/TotalProgramServiceExpensesAmt01625078
IRS990/TotalProgramServiceRevenueAmt01143588
IRS990/TotalReportableCompFromOrgAmt040436
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01218700
IRS990/TotalVolunteersCnt0473

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$580,064
Liabilities
$2,779,420
Net assets
-$2,199,356
Revenue
$1,218,700
Expenses
$1,745,197
Net income
-$526,497
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$3.23$1.97$1.94$2.29$0.35
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$2.97$0.33$2.17$2.24$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$2.76$1.37$2.35$2.43$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$2.81$1.59$1.91$2.16$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$2.46$1.34$1.86$2.12$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$2.29$1.07$1.95$1.69$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$1.97$1.43$1.37$1.53$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$1.80$1.20$2.43$1.44$0.99
2015Detailed filing. Detailed filing data is available for this year.$0.58$2.78$2.20$1.22$1.75$0.53
2014Detailed filing. Detailed filing data is available for this year.$1.09$1.59$0.50$1.85$1.86$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.15$1.63$0.49$2.37$2.31$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.89$0.45$1.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.82$0.39$1.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.79$0.45$1.44