Civic Intelligence

Kansha Preschool

990 • Fiscal year 2018 • EIN 72-1617541

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 08, 2019

PO Box 969Wailuku, HI 96793

(808) 242-5437

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.16x

Higher debt load relative to assets than 82% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

81st percentile

38%

Faster asset growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

55th percentile

3.9%

Faster revenue growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$77,845

Up $21,362 (+38%) from 2017

Net Assets

Up

$65,148

Up $22,206 (+52%) from 2017

Liabilities

Down

$12,697

Down $844 (-6.2%) from 2017

Revenue

Up

$165,797

Up $6,209 (+3.9%) from 2017

Expenses

Down

$143,591

Down $11,017 (-7.1%) from 2017

Net Income

Up

$22,206

Up $17,226 (+346%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $35,663Liabilities 2011: $4,278Net Assets 2011: $31,3852011Assets 2012: $29,725Liabilities 2012: $4,599Net Assets 2012: $25,1262012Assets 2013: $30,571Liabilities 2013: $4,974Net Assets 2013: $25,5972013Assets 2014: $24,739Liabilities 2014: $6,154Net Assets 2014: $18,5852014Assets 2015: $9,719Liabilities 2015: $9,046Net Assets 2015: $6732015Assets 2016: $48,546Liabilities 2016: $10,584Net Assets 2016: $37,9622016Assets 2017: $56,483Liabilities 2017: $13,541Net Assets 2017: $42,9422017Assets 2018: $77,845Liabilities 2018: $12,697Net Assets 2018: $65,1482018Assets 2019: $66,287Liabilities 2019: $21,130Net Assets 2019: $45,1572019Assets 2020: $44,853Liabilities 2020: $36,601Net Assets 2020: $8,2522020Assets 2021: $81,680Liabilities 2021: $33,808Net Assets 2021: $47,8722021Assets 2022: $121,038Liabilities 2022: $12,697Net Assets 2022: $108,3412022Assets 2023: $134,639Liabilities 2023: $12,697Net Assets 2023: $121,9422023Assets 2024: $149,585Liabilities 2024: $12,697Net Assets 2024: $136,8882024

Highlighted filing

2018

Assets$77,845
Liabilities$12,697
Net Assets$65,148

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $139,503Expenses 2011: $122,568Net Income 2011: $16,9352011Revenue 2012: $117,759Expenses 2012: $124,018Net Income 2012: -$6,2592012Revenue 2013: $124,617Expenses 2013: $124,146Net Income 2013: $4712013Revenue 2014: $108,667Expenses 2014: $115,679Net Income 2014: -$7,0122014Revenue 2015: $112,474Expenses 2015: $130,386Net Income 2015: -$17,9122015Revenue 2016: $158,773Expenses 2016: $121,484Net Income 2016: $37,2892016Revenue 2017: $159,588Expenses 2017: $154,608Net Income 2017: $4,9802017Revenue 2018: $165,797Expenses 2018: $143,591Net Income 2018: $22,2062018Revenue 2019: $161,013Expenses 2019: $181,004Net Income 2019: -$19,9912019Revenue 2020: $119,827Expenses 2020: $156,734Net Income 2020: -$36,9072020Revenue 2021: $193,369Expenses 2021: $153,749Net Income 2021: $39,6202021Revenue 2022: $221,761Expenses 2022: $161,293Net Income 2022: $60,4682022Revenue 2023: $177,432Expenses 2023: $163,831Net Income 2023: $13,6012023Revenue 2024: $140,816Expenses 2024: $125,871Net Income 2024: $14,9452024

Highlighted filing

2018

Revenue$165,797
Expenses$143,591
Net Income$22,206
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 8, 2019
Return Version
2017v2.3
Gross Receipts
$165,797
Mission and Program Overview

Mission

Organization's purpose is to provide a preschool program with an intergenerational component.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$51,604$74,281▲ $22,677
Land, Buildings, and Equipment, Net$3,956$3,564▼ $392
Accounts Receivable$443$0▼ $443
Total Assets$56,483$77,845▲ $21,362
Other Assets Total$480$0▼ $480
Liabilities
Accounts Payable and Accrued Expenses$13,541$12,697▼ $844
Total Liabilities$13,541$12,697▼ $844
Net Assets / Fund Balance
Unrestricted Net Assets$42,942$65,148▲ $22,206
Total Net Assets Fund Balance$42,942$65,148▲ $22,206
Total Liabilities and Net Assets / Fund Balance$56,483$77,845▲ $21,362

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,564$10,809-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Danielle PhillipsPresident
Tracy BeinVice President
Anthony ArakakiDirector
Dwayne JacinthoDirector
Jenna NakamaDirector
Larae BalagDirector
Lyndsey MorihiroDirector
Paul MizoguchiDirector
Rene YamafujiDirector
Tracy PoouahiSecretary
Kirsten SzaboTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,000
Program Service Revenue
$148,554
Investment Income
$21
Other Revenue
$1,222
All Other Contributions
$6,000
Change in Net Assets
$22,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$90,839
Other Expenses$52,752
Total Fundraising Expense$3,006
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$28,875$7,700$1,925$38,500
Other Salaries and Wages$34,528--$34,528
Occupancy$15,552$818-$16,370
Other Employee Benefits$9,787$1,223$111$11,121
Payroll Taxes$5,820$669$201$6,690
Conferences and Meetings-$3,645-$3,645
All Other Expenses$2,928$83$266$3,277
Insurance-$2,560-$2,560
Fees for Services Accounting$1,489$96$16$1,601
Other Expenses$355$995$71$1,421
Office Expenses$355$345$345$1,045
Depreciation Depletion$247$75$71$393
Total Functional Expenses$122,376$18,209$3,006$143,591
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,222
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Other officer compensation reviewed
No
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 11B

The board of directors hold a meeting to review the draft of the form 990 and indicate any changes to be made to the form. If changes are needed to the draft, the board of directors approves the revised form 990, if not the board of directors approve the draft as final.

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

The organization addresses the conflict of interest policy at the board of director meetings. Also, reviews expenditures in monthly management financial reports to monitor the policy.

Form 990, Part VI, Section C, Line 19

Conflict of interest policy and financial statements are available to the public upon request at the organization's location.

Filing and Contact Details

Filer

Filer Name
Kansha Preschool
EIN
72-1617541
Phone
8082425437
Address
PO BOX 969, WAILUKU, HI 96793

Signing Officer

Name
Tracy Ruggiero Bein
Title
President
Phone
8082425437
Signed
2019-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Ruggiero Bein
Formed
2006
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
0

Preparer

Firm
James & Associates Cpas Inc
Address
2158 MAIN ST STE 109, WAILUKU, HI 96793-1687
Preparer
J Richard James CPA
Phone
8082442030
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IRS990/Desc0THE PRESCHOOL PROGRAM IS DESIGNED FOR FAMILIES WHO WANT THEIR YOUNGSTERS TO APPRECIATE THE RICHNESS OF LIVES LIVED. THE CHILDREN DEVELOP BONDS OF FRIENDSHIP WITH THE SENIORS AT THE ADULT DAY CARE CENTER AT THE SAME LOCATION AND THROUGH THOSE BONDS, GAIN AN APPRECIATION FOR DIVERSITY AND AN INSIGHT INTO THE CHALLENGES WE ALL FACE AS A PART OF LIVING. ALSO PROVIDE A FRAMEWORK, GUIDANCE AND TOOLS TO ENGAGE THE CHILDREN'S INTEREST IN LEARNING AND CONSTUCTING A KNOWLEGE BASE THAT IS MEANINGFUL TO THEM. THE PRESCHOOL PROGRAM ACCOMODATES UP TO 14 CHILDREN AGES THREE THROUGH FIVE.
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IRS990/PYProgramServiceRevenueAmt0145068
IRS990/PYRevenuesLessExpensesAmt04980
IRS990/PYSalariesCompEmpBnftPaidAmt097822
IRS990/PYTotalExpensesAmt0154608
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0159588
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt022206
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0148554
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt07876
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt035101
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt014830
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt018218
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt076025
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt016000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt014520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt021229
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt015952
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020684
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt088385
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt021
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0148554
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0145068
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0125639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt090813
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt081471
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0591545
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt021
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt01222
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt02906
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt010905
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt04709
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt05512
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt025254
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.70100
IRS990ScheduleA/PublicSupportPY509Pct00.60400
IRS990ScheduleA/PublicSupportTotal509Amt0494354
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt033051
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt078884
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt034261
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt039380
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0185576
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt025175
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt043783
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt019431
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt021162
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0109551
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0164554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0159588
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0146868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0106765
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0102155
IRS990ScheduleA/Total509Grp/TotalAmt0679930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0165797
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0162494
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0157773
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0111474
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0107667
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0705205
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03564
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010809
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt014373
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03564
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HOLD A MEETING TO REVIEW THE DRAFT OF THE FORM 990 AND INDICATE ANY CHANGES TO BE MADE TO THE FORM. IF CHANGES ARE NEEDED TO THE DRAFT, THE BOARD OF DIRECTORS APPROVES THE REVISED FORM 990, IF NOT THE BOARD OF DIRECTORS APPROVE THE DRAFT AS FINAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ADDRESSES THE CONFLICT OF INTEREST POLICY AT THE BOARD OF DIRECTOR MEETINGS. ALSO, REVIEWS EXPENDITURES IN MONTHLY MANAGEMENT FINANCIAL REPORTS TO MONITOR THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt056483
IRS990/TotalAssetsEOYAmt077845
IRS990/TotalAssetsGrp/BOYAmt056483
IRS990/TotalAssetsGrp/EOYAmt077845
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt016000
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03006
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018209
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0122376
IRS990/TotalFunctionalExpensesGrp/TotalAmt0143591
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013541
IRS990/TotalLiabilitiesEOYAmt012697
IRS990/TotalLiabilitiesGrp/BOYAmt013541
IRS990/TotalLiabilitiesGrp/EOYAmt012697
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt042942
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt065148
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0122376
IRS990/TotalProgramServiceRevenueAmt0148554
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01243
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0148554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0165797
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt056483
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt077845
IRS990/TotReportableCompRltdOrgAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.13$1.37$1.41$1.26$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.13$1.22$1.77$1.64$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.13$1.08$2.22$1.61$0.60
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.34$0.48$1.93$1.54$0.40
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.37$0.08$1.20$1.57$0.37
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.21$0.45$1.61$1.81$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.13$0.65$1.66$1.44$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.14$0.43$1.60$1.55$0.05
2016Summary only. Only limited summary data is available for this year.$0.49$0.11$0.38$1.59$1.21$0.37
2015Summary only. Only limited summary data is available for this year.$0.10$0.09$0.01$1.12$1.30$0.18
2014Summary only. Only limited summary data is available for this year.$0.25$0.06$0.19$1.09$1.16$0.07
2013Summary only. Only limited summary data is available for this year.$0.31$0.05$0.26$1.25$1.24$0.00
2012Summary only. Only limited summary data is available for this year.$0.30$0.05$0.25$1.18$1.24$0.06
2011Summary only. Only limited summary data is available for this year.$0.36$0.04$0.31$1.40$1.23$0.17