Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 87-4382787 • 501(c)3 • Hilo, HI
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."
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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."
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $61,650 | $21,403 | $83,053 |
| Equipment | $11,526 | $4,440 | $15,966 |
| Other Assets Org | $8,287 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kimberly Bates Pierce | President | PT | $2,370 | $2,370 |
| Lisa Black | Treasurer-se | FT | $1,846 | $1,846 |
| Name | Title |
|---|---|
| Asia Wasser | Director |
| Julie Hugo | Director |
| Melissa Bartholomew | Vice Preside |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $185,123 | $283,250 | ▲ $98,127 |
“The form 990 will be reviewed by the board of directors prior to filing.”
“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.”
“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.”
“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.”
“Governing documents, including the form 990, are available upon request.”
“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."”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12903 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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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| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 45 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 45 |
| IRS990/AllOtherContributionsAmt | 0 | 39129 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1566 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3860 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5426 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KALAMAPI'I PLAY SCHOOL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8085579537 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 183 MOHOULI |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HILO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
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| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 54356 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 4154 |
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| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 193949 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -7393 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 156861 |
| IRS990/CYTotalExpensesAmt | 0 | 321498 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 17353 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17353 |
| IRS990/Desc | 0 | WE HAVE DESIGNED AN ENVIRONMENT TO GROW PLAY BASED TEACHING STAFF AND PROVIDER PRACTICUM OPPORTUNITIES FOR MENTAL HEALTH PROVIDERS TO GAIN EXPERIENCE WORKING WITH CHILDREN AGES 2-5. |
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| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 6911 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 270125 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8391 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8391 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 13869 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 13869 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KIMBERLY BATES PIERCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MELISSA BARTHOLOMEW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LISA BLACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JULIE HUGO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ASIA WASSER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 2370 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1846 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER-SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2022 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 154820 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 314105 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4135 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4135 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 25843 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 18324 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 73176 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 99019 |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 185123 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 283250 |
| 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 | 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." |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 60900 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -214026 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -214508 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -214026 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -214508 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 92605 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 92605 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4337 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8674 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 8287 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 8287 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1122 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 4489 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5611 |
| IRS990/OtherExpensesGrp/Desc | 0 | EMPLOYEE DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 1 | PAYROLL PROCESSING |
| IRS990/OtherExpensesGrp/Desc | 2 | PROPERTY TAX |
| IRS990/OtherExpensesGrp/Desc | 3 | JANITORIAL |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 947 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 625 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3790 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2502 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2291 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1625 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4737 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3127 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2291 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1625 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 106917 |
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| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2690 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10760 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13450 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10685 |
| IRS990/PrincipalOfficerNm | 0 | KIMBERLY BATES PIERCE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DAYCARE FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 120156 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 120156 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 67470 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 125457 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -71503 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 13516 |
| IRS990/PYTotalExpensesAmt | 0 | 138973 |
| IRS990/PYTotalRevenueAmt | 0 | 67470 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -7393 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 120156 |
| 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 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 11526 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4440 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 15966 |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 21403 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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." |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/WebsiteAddressTxt | 0 | KALAMAPIIPLAYSCHOOL.COM |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CARBONARO CPAS & MANAGEMENT GROUP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1885 MAIN ST STE 408 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WAILUKU |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GRETCHEN KREMEYER |
| ReturnHeader/ReturnTs | 0 | 2025-11-04T12:46:29-05:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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