Civic Intelligence

Kalamapi'I Play School

EIN 87-4382787 • 501(c)3 • Hilo, HI

Pub. 78 Eligible990-N Coverage

Profile

At kalamapi'i play school we nurture and heal kids. Kalamapi'i is a preschool for kids ages 3-5. Learning stems from curiosity. Curiosity exists in the presence of physical and emotional safety and from play. Of the 70 students we serve, some have experienced trauma, it's why they are here. Our preschool environment is designed for healing, development of healthy attachments and long term well-being. Kalamapi'i translates as "the light which rises, likened to a beacon which brings knowledge, a wellspring of light which comes from within."

183 Mohouli StreetHilo, HI 96720

kalamapiiplayschool.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

2.46x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

1.15x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

40th percentile

-2.4%

Higher net margin than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

256%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

97th percentile

366%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$146,504

Up $105,366 (+256%) from 2024

Liabilities

Up

$361,012

Up $105,848 (+41%) from 2024

Net Assets

Down

-$214,508

Down $482 (-0.2%) from 2024

Revenue

Up

$314,105

Up $246,635 (+366%) from 2024

Expenses

Up

$321,498

Up $182,525 (+131%) from 2024

Net Income

Up

-$7,393

Up $64,110 (+90%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200K-$400KAssets 2024: $41,138Liabilities 2024: $255,164Net Assets 2024: -$214,0262024Assets 2025: $146,504Liabilities 2025: $361,012Net Assets 2025: -$214,5082025

Highlighted filing

2025

Assets$146,504
Liabilities$361,012
Net Assets-$214,508

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2024: $67,470Expenses 2024: $138,973Net Income 2024: -$71,5032024Revenue 2025: $314,105Expenses 2025: $321,498Net Income 2025: -$7,3932025

Highlighted filing

2025

Revenue$314,105
Expenses$321,498
Net Income-$7,393

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$314,105
Mission and Program Overview

Mission

At kalamapi'i play school we nurture and heal kids. Kalamapi'i is a preschool for kids ages 3-5. Learning stems from curiosity. Curiosity exists in the presence of physical and emotional safety and from play. Of the 70 students we serve, some have experienced trauma, it's why they are here. Our preschool environment is designed for healing, development of healthy attachments and long term well-being. Kalamapi'i translates as "the light which rises, likened to a beacon which brings knowledge, a wellspring of light which comes from within."

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$185,123$283,250▲ $98,127
Land, Buildings, and Equipment, Net$18,324$73,176▲ $54,852
Cash and Non-Interest-Bearing Accounts$14,527$54,356▲ $39,829
Prepaid Expenses and Deferred Charges-$10,685-
Total Assets$41,138$146,504▲ $105,366
Other Assets Total$8,287$8,287→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$69,716$60,900▼ $8,816
Accounts Payable and Accrued Expenses$325$12,903▲ $12,578
Deferred Revenue-$3,959-
Total Liabilities$255,164$361,012▲ $105,848
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-214,026$-214,508▼ $482
Total Net Assets Fund Balance$-214,026$-214,508▼ $482
Total Liabilities and Net Assets / Fund Balance$41,138$146,504▲ $105,366

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$61,650$21,403$83,053
Equipment$11,526$4,440$15,966
Other Assets Org$8,287--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly Bates PiercePresidentPT$2,370$2,370
Lisa BlackTreasurer-seFT$1,846$1,846

Board Members and Trustees

NameTitle
Asia WasserDirector
Julie HugoDirector
Melissa BartholomewVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$193,949
Program Service Revenue
$120,156
Investment Income
$0
Other Revenue
$0
All Other Contributions
$39,129
Change in Net Assets
$-7,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,637
Salaries, Compensation, and Employee Benefits$156,861
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,917$26,729-$133,646
Occupancy$92,605--$92,605
Depreciation Depletion$17,353--$17,353
Fees for Services Other$13,869--$13,869
Payroll Taxes$10,760$2,690-$13,450
Office Expenses$4,337$4,337-$8,674
Fees for Services Accounting-$8,391-$8,391
Other Employee Benefits$4,489$1,122-$5,611
All Other Expenses$3,860$1,566-$5,426
Current Officers, Directors, Trustees, and Key Employees$3,323$831-$4,154
Insurance-$4,135-$4,135
Travel$2,359--$2,359
Other Expenses$1,625$625-$1,625
Advertising$45--$45
Total Functional Expenses$270,125$51,373$0$321,498
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$185,123$283,250▲ $98,127
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 11B

The form 990 will be reviewed by the board of directors prior to filing.

Form 990, Page 6, Part VI, Line 12C

1.duty to disclose in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. 2.determining whether a conflict of interest exists after disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. 3.procedures for addressing the conflict of interest a.an interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. B.the chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. C.after exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. D.if a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.

Form 990, Page 6, Part VI, Line 15A

Compensation of top officials follows a conflict of interest policy. Compensation is approved in advanced, and the terms of compensation arrangements is documented by the board of directors. Compensation is determined by a review of similarly situated organizations, and by review of compensation surveys.

Form 990, Page 6, Part VI, Line 15B

Compensation of officers follows a conflict of interest policy. Compensation is approved in advanced, and the terms of compensation arrangements is documented by the board of directors. Compensation is determined by a review of similarly situated organizations, and by review of compensation surveys.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available upon request.

Filing and Contact Details

Filer

Filer Name
KALAMAPI'I PLAY SCHOOL
EIN
87-4382787
Phone
8085579537
Address
183 MOHOULI STREET, HILO, HI 96720

Signing Officer

Name
Kimberly Bates Pierce
Title
President
Phone
8085579537
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Bates Pierce
Formed
2022
Voting Board Members
5
Independent Board Members
3
Employees
9
Volunteers
8

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

At kalamapi'i play school we nurture and heal kids. Kalamapi'i is a preschool for kids ages 3-5. Learning stems from curiosity. Curiosity exists in the presence of physical and emotional safety and from play. Of the 70 students we serve, some have experienced trauma, it's why they are here. Our preschool environment is designed for healing, development of healthy attachments and long term well-being. Kalamapi'i translates as "the light which rises, likened to a beacon which brings knowledge, a wellspring of light which comes from within."

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1KIM PIERCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BUS OWNED BY PRES.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT KALAMAPI'I PLAY SCHOOL WE NURTURE AND HEAL KIDS. KALAMAPI'I IS A PRESCHOOL FOR KIDS AGES 3-5. LEARNING STEMS FROM CURIOSITY. CURIOSITY EXISTS IN THE PRESENCE OF PHYSICAL AND EMOTIONAL SAFETY AND FROM PLAY. OF THE 70 STUDENTS WE SERVE, SOME HAVE EXPERIENCED TRAUMA, IT'S WHY THEY ARE HERE. OUR PRESCHOOL ENVIRONMENT IS DESIGNED FOR HEALING, DEVELOPMENT OF HEALTHY ATTACHMENTS AND LONG TERM WELL-BEING. KALAMAPI'I TRANSLATES AS "THE LIGHT WHICH RISES, LIKENED TO A BEACON WHICH BRINGS KNOWLEDGE, A WELLSPRING OF LIGHT WHICH COMES FROM WITHIN."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21.DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2.DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3.PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A.AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B.THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C.AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D.IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF TOP OFFICIALS FOLLOWS A CONFLICT OF INTEREST POLICY. COMPENSATION IS APPROVED IN ADVANCED, AND THE TERMS OF COMPENSATION ARRANGEMENTS IS DOCUMENTED BY THE BOARD OF DIRECTORS. COMPENSATION IS DETERMINED BY A REVIEW OF SIMILARLY SITUATED ORGANIZATIONS, AND BY REVIEW OF COMPENSATION SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF OFFICERS FOLLOWS A CONFLICT OF INTEREST POLICY. COMPENSATION IS APPROVED IN ADVANCED, AND THE TERMS OF COMPENSATION ARRANGEMENTS IS DOCUMENTED BY THE BOARD OF DIRECTORS. COMPENSATION IS DETERMINED BY A REVIEW OF SIMILARLY SITUATED ORGANIZATIONS, AND BY REVIEW OF COMPENSATION SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalLiabilitiesEOYAmt0361012
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08085579537
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02025-11-04T12:46:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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