Civic Intelligence

Hawaii Preparatory Academy

990 • Fiscal year 2024 • EIN 99-0078306

Jun 01, 2023 to May 31, 2024 • Filed on Apr 08, 2025

65-1692 Kohala Mountain RoadKamuela, HI 96743-8476

(808) 885-7321

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$150,647,727

Up $6,348,155 (+4.4%) from 2023

Net Assets

Up

$138,234,648

Up $6,571,932 (+5.0%) from 2023

Liabilities

Down

$12,413,079

Down $223,777 (-1.8%) from 2023

Revenue And Expenses

Revenue

Up

$31,937,048

Up $3,382,567 (+12%) from 2023

Expenses

Up

$31,201,109

Up $1,665,305 (+5.6%) from 2023

Net Income

Up

$735,939

Up $1,717,262 (+175%) from 2023

Historical Trend

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $88,435,316Liabilities 2010: $10,160,900Net Assets 2010: $78,274,4162010Assets 2011: $93,444,196Liabilities 2011: $8,989,872Net Assets 2011: $84,454,3242011Assets 2012: $135,122,805Liabilities 2012: $8,654,505Net Assets 2012: $126,468,3002012Assets 2013: $129,936,952Liabilities 2013: $7,796,513Net Assets 2013: $122,140,4392013Assets 2014: $134,363,723Liabilities 2014: $7,972,689Net Assets 2014: $126,391,0342014Assets 2015: $132,667,198Liabilities 2015: $6,638,066Net Assets 2015: $126,029,1322015Assets 2016: $130,731,679Liabilities 2016: $7,740,688Net Assets 2016: $122,990,9912016Assets 2017: $137,391,887Liabilities 2017: $8,317,327Net Assets 2017: $129,074,5602017Assets 2018: $139,279,747Liabilities 2018: $8,662,317Net Assets 2018: $130,617,4302018Assets 2019: $138,105,625Liabilities 2019: $10,740,846Net Assets 2019: $127,364,7792019Assets 2020: $144,622,596Liabilities 2020: $14,521,193Net Assets 2020: $130,101,4032020Assets 2021: $153,074,450Liabilities 2021: $11,299,390Net Assets 2021: $141,775,0602021Assets 2022: $147,131,736Liabilities 2022: $11,550,117Net Assets 2022: $135,581,6192022Assets 2023: $144,299,572Liabilities 2023: $12,636,856Net Assets 2023: $131,662,7162023Assets 2024: $150,647,727Liabilities 2024: $12,413,079Net Assets 2024: $138,234,6482024Assets 2024: $156,257,122Liabilities 2024: $19,362,463Net Assets 2024: $136,894,6592024Assets 2025: $161,583,035Liabilities 2025: $18,789,642Net Assets 2025: $142,793,3932025

Highlighted filing

2024

Assets$150,647,727
Liabilities$12,413,079
Net Assets$138,234,648

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $18,512,3412010Expenses 2011: $20,823,8742011Expenses 2012: $21,775,8532012Expenses 2013: $21,603,5172013Revenue 2014: $26,319,510Expenses 2014: $22,886,675Net Income 2014: $3,432,8352014Revenue 2015: $24,897,886Expenses 2015: $23,071,835Net Income 2015: $1,826,0512015Revenue 2016: $24,717,887Expenses 2016: $25,750,941Net Income 2016: -$1,033,0542016Revenue 2017: $28,746,168Expenses 2017: $25,684,358Net Income 2017: $3,061,8102017Revenue 2018: $26,728,374Expenses 2018: $26,879,979Net Income 2018: -$151,6052018Revenue 2019: $27,431,460Expenses 2019: $27,939,471Net Income 2019: -$508,0112019Revenue 2020: $28,263,141Expenses 2020: $31,095,974Net Income 2020: -$2,832,8332020Revenue 2021: $32,730,231Expenses 2021: $28,198,725Net Income 2021: $4,531,5062021Revenue 2022: $28,601,591Expenses 2022: $28,833,205Net Income 2022: -$231,6142022Revenue 2023: $28,554,481Expenses 2023: $29,535,804Net Income 2023: -$981,3232023Revenue 2024: $31,937,048Expenses 2024: $31,201,109Net Income 2024: $735,9392024Revenue 2024: $468,633Expenses 2024: $1,357,591Net Income 2024: -$888,9582024Revenue 2025: $35,530,966Expenses 2025: $32,604,165Net Income 2025: $2,926,8012025

Highlighted filing

2024

Revenue$31,937,048
Expenses$31,201,109
Net Income$735,939
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 8, 2025
Return Version
2023v6.0
Gross Receipts
$39,913,344
Mission and Program Overview

Mission

To provide exceptional learning opportunities in a diverse community honoring the traditions of hawaii. See schedule o.

To provide exceptional learning opportunities in a diverse community honoring the traditions of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$49,670,627$50,593,402▲ $922,775
Investments in Publicly Traded Securities$25,237,608$28,920,513▲ $3,682,905
Savings and Temporary Cash Investments$1,954,031$2,509,721▲ $555,690
Inventories for Sale or Use$2,465,283$2,463,771▼ $1,512
Cash and Non-Interest-Bearing Accounts$1,630,886$1,367,728▼ $263,158
Pledges and Grants Receivable$1,240,950--
Prepaid Expenses and Deferred Charges$346,781$209,489▼ $137,292
Accounts Receivable$107,682$97,880▼ $9,802
Total Assets$144,299,572$150,647,727▲ $6,348,155
Other Assets Total$61,645,724$64,485,223▲ $2,839,499
Liabilities
Deferred Revenue$5,033,858$7,027,686▲ $1,993,828
Accounts Payable and Accrued Expenses$2,673,247$2,830,260▲ $157,013
Mortgage Notes Payable Secured by Investment Property$3,049,751$2,555,133▼ $494,618
Unsecured Notes Loans Payable$1,880,000--
Total Liabilities$12,636,856$12,413,079▼ $223,777
Net Assets / Fund Balance
Net Assets With Donor Restrictions$83,125,337$93,406,482▲ $10,281,145
Net Assets Without Donor Restrictions$48,537,379$44,828,166▼ $3,709,213
Total Net Assets Fund Balance$131,662,716$138,234,648▲ $6,571,932
Total Liabilities and Net Assets / Fund Balance$144,299,572$150,647,727▲ $6,348,155

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,990,120$16,350,078$55,340,198
Other Land Buildings$4,527,403$14,019,815$18,547,218
Land$6,912,078-$6,912,078
Equipment$163,801$832,451$996,252
Other Assets Org$751,070--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$28,378,756$62,020▲ $3,338,025$2,938,325$28,840,476
2022$28,491,789$1,157,234▼ $79,209$1,192,066$28,378,756
2021$29,022,885$1,087,700▼ $551,929$1,066,867$28,491,789
2020$23,902,962$36,043▲ $6,123,955$1,040,075$29,022,885
2019$23,797,981$135,984▲ $1,122,828$1,153,831$23,902,962
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
S Fred WawnerSecond VP & Head of SchoolFT$222,228$47,853$270,081
Hannah CandelarioAsst Head of School for AdvancementFT$135,998$25,877$161,875
Mark a NoetzelDean of Campus LifeFT$125,339$23,110$148,449
John K SpencerUS PrincipalFT$115,482$27,894$143,376
Glenn W ChickeringMs PrincipalFT$114,515$26,435$140,950
Dora W KwongLs PrincipalFT$104,217$34,749$138,966
Katherine PurdyAssistant SecretaryFT$66,081$16,478$82,559
Brian PearsonAsst Head of School for Business OpsFT$65,508$8,346$73,854

Board Members and Trustees

NameTitle
Robert BudwayPresident/board Member
Hans LorangeBoard Member
Max UngerBoard Member
Michael J ChunBoard Member
Michael S SpaldingBoard Member
ROB O'DONOHUEBoard Member
Sam PrattBoard Member
Warren DoiBoard Member
William D PrattBoard Member
Bonnie WedemeyerFirst VP/board Member
Allison Holt GendreauFormer Board Member
Laurie T AinslieTreasurer/board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$3,136,033
Program Service Revenue
$24,652,384
Investment Income
$3,779,951
Other Revenue
$368,680
All Other Contributions
$2,835,147
Change in Net Assets
$735,939

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$193,156Fair Market Value
Works of Art12$78,010Fair Market Value
Other Non Cash Contri Table14$13,375Fair Market Value
Cars and Other Vehicles1$7,525Fair Market Value
Total Noncash Contributions32$292,066-

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,691,510
Revenue Not Reported on Financial Statements
$5,245,538
Revenue Not Reported on Form 990
$2,103,163
Other Revenue Adjustments
$5,092,835
Total Revenue per Audited Statements
$28,794,673
Total Revenue per Form 990
$31,937,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$18,319,241
Other Expenses$9,144,862
Grants and Similar Amounts Paid$3,737,006
Total Fundraising Expense$767,505
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,813,074$1,688,351$393,413$11,894,838
Other Employee Benefits$3,321,735$603,755$121,490$4,046,980
Grants to Domestic Individuals$3,737,006--$3,737,006
Office Expenses$740,811$759,089$55,008$1,554,908
Depreciation Depletion$1,422,468$74,866-$1,497,334
Occupancy$1,311,390$76,638$9,085$1,397,113
Pension Plan Contributions$804,074$162,837$26,368$993,279
Payroll Taxes$694,622$143,539$32,922$871,083
Current Officers, Directors, Trustees, and Key Employees$153,918$307,837$51,306$513,061
Fees for Services Other$48,248$351,726-$399,974
Fees for Services Legal-$335,183-$335,183
Other Expenses$39,275$180,763$60,699$280,737
All Other Expenses$7,175$192,416-$199,591
Travel$49,364$113,750$8,415$171,529
Fees for Service Investment Mgmnt Fees-$152,703-$152,703
Advertising$76,790$45,657$8,799$131,246
Interest-$77,495-$77,495
Conferences and Meetings-$74,336-$74,336
Fees for Services Accounting-$36,335-$36,335
Total Functional Expenses$25,044,723$5,388,881$767,505$31,201,109

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$31,201,109
Total Expenses per Audited Statements$28,885,462
Expenses per Audited Statements$27,311,400
Expenses Not Reported on Financial Statements$3,889,709
Other Expense Adjustments$3,737,006
Expenses Not Reported on Form 990$1,574,062
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$161,525
Fundraising Gross Income$100,299
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Alu Mai$401,185$100,299$134,056$-33,757
Total Events$401,185$100,299$161,525$-61,226
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
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section A, Line 2

William d. Pratt (board member) and sam pratt (board member) have a family relationship.

Form 990, Part VI, Section B, Line 11B

The organization's assistant treasurer & controller works closely with the outside accounting firm it engages to review the return. The final draft of the form 990 is reviewed by the audit committee before being presented to the full board for review and approval prior to filing.

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

A questionnaire is sent to all board members and officers annually, educating them about the issue of a conflict of interest. The committee on trustees reviews initially and annually all transactions that may arise or do exist between the school and individuals with actual or potential conflicts of interest, transmitting its recommendations concerning the appropriateness of any such transactions to the full board of trustees. The board of trustees then determines whether or not to proceed with such transaction. An officer or trustee who has potential or actual conflict of interest, or the appearance thereof, shall recuse himself or herself from any vote or accompanying discussion.

Form 990, Part VI, Section B, Line 15

The board of trustees is solely responsible for decisions regarding the entire compensation package for the head of school, who is the school's top management official and second vice president. This process was last undertaken in 2024.

Form 990, Part VI, Section C, Line 19

Form 1023 - available upon request form 990 - available upon request or via www.guidestar.org governing documents - available upon request (fact dependent) conflict of interest policy - not available (internal use only) financial statements - available upon request or via www.guidestar.org

Filing and Contact Details

Filer

Filer Name
Hawaii Preparatory Academy
EIN
99-0078306
Phone
8088857321
Address
65-1692 KOHALA MOUNTAIN ROAD, KAMUELA, HI 96743-8476

Signing Officer

Name
S Fred Wawner
Title
Head of School
Phone
8088857321
Signed
2025-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
S Fred Wawner
Formed
1957
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
301
Volunteers
144

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 7G:

Question 7g is not applicable to the exempt organization. As such, it has been left blank.

FORM 990, PART XI, LINE 9:

Changes in beneficial interests in trusts held by others 2,871,882.

FORM 990, PART XII, LINE 2C:

The oversight process of the audited financial statements and selection of an independent accountant has not changed from the prior year.

FORM 990, PART III, LINE 1:

Founded in 1949, hawaii preparatory academy is an independent coeducational school providing a full range of opportunities for students from kindergarten through grade 12. Our boarding program admits students in grades 9 through 12. Hpa features many unique courses and activities (marine science field studies, sea turtle research, scuba certification, and more) that make use of hawaii's geographical setting and give students a strong sense of hawaii and its culture. Offerings also include programs in the visual and performing arts as well as a successful upper school interscholastic athletic program that stresses school-wide participation and teaches the values of sportsmanship and fair play. The school has two campuses in the town of waimea (kamuela) on the island of hawaii. The lower and middle schools are located on nine acres in the heart of hawaii's ranching country, while the upper school is located just two miles away on a 200-acre campus at the foot of the kohala mountains. Hpa is fully accredited by the western association of schools and colleges and is a member of 12 educational organizations including the council for the advancement and support of education, college entrance examination board, council for spiritual and ethical education, cum laude society, national association of college admission counselors, hawaii association of independent schools, and national association of independent schools. Visit http://www.hpa.edu/about for more information regardng hpa's enrollment, faculty, college counseling program, sports and co-curricular ativities, advanced placement preparation, and use of technology in the learning process.

Financial Statement Notes

PART III, LINE 4:

The academy maintains an extensive collection of hawaiian art including paintings and hand-made artifacts. Artwork is donated to the academy and maintained by the isaacs art gallery. Artwork is kept for educational purposes, preservation of hawaiian culture or sold for fundraising purposes.

PART V, LINE 4:

The academy's endowment includes 80 individual donor-restricted funds established for a variety of purposes. The academy's endowment consists of both donor-restricted funds and funds designated by the board to function as endowments. Net assets with donor restrictions associated with these endowment funds, including board-designated funds, are classified and reported based on the existence or absence of donor-imposed restrictions. The academy has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the academy must hold in perpetuity or for a donor-specified period as well as board-designated funds. Under this policy, the endowment assets are invested in a manner to ensure that the future growth of the endowment assets is sufficient to offset normal inflation plus reasonable spending, thereby preserving the constant dollar value and purchasing power of the endowment funds for future generations.

PART X, LINE 2:

U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the academy's tax positions as of and for the thirteen months ended june 30, 2024 and as of and for the year ended may 31, 2023, and determined that the academy had no uncertain tax positions required to be reported in accordance with u.s. Gaap. The academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Student aid & tuition remission (netted against revenue per audit report) -3,737,006. Changes in beneficial interests in trusts 2,871,882. Revenue 6/1/24 - 6/30/24 4,176.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of sales - inventory (netted against revenue per tax return) -68,372. Direct fundraising expenses -161,525. Increase in net assets with donor restrictions 3,795,327. Gain on sale of property and equipment 1,527,405.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of sales - inventory (netted against revenue per tax return) 68,372. Direct fundraising expenses 161,525. Expenses 6/1/24 - 6/30/24 1,344,165.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Student aid & tuition remission (netted against revenue per audit report) 3,737,006.

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IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd4X
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/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
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/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1247853
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1316478
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt148346
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1525877
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1623110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1727894
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1826435
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1934749
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT BUDWAY
IRS990/Form990PartVIISectionAGrp/PersonNm1BONNIE WEDEMEYER
IRS990/Form990PartVIISectionAGrp/PersonNm2LAURIE T AINSLIE
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL J CHUN
IRS990/Form990PartVIISectionAGrp/PersonNm4WARREN DOI
IRS990/Form990PartVIISectionAGrp/PersonNm5ROB O'DONOHUE
IRS990/Form990PartVIISectionAGrp/PersonNm6HANS LORANGE
IRS990/Form990PartVIISectionAGrp/PersonNm7SAM PRATT
IRS990/Form990PartVIISectionAGrp/PersonNm8WILLIAM D PRATT
IRS990/Form990PartVIISectionAGrp/PersonNm9MICHAEL S SPALDING
IRS990/Form990PartVIISectionAGrp/PersonNm10MAX UNGER
IRS990/Form990PartVIISectionAGrp/PersonNm11ALLISON HOLT GENDREAU
IRS990/Form990PartVIISectionAGrp/PersonNm12S FRED WAWNER
IRS990/Form990PartVIISectionAGrp/PersonNm13KATHERINE PURDY
IRS990/Form990PartVIISectionAGrp/PersonNm14BRIAN PEARSON
IRS990/Form990PartVIISectionAGrp/PersonNm15HANNAH CANDELARIO
IRS990/Form990PartVIISectionAGrp/PersonNm16MARK A NOETZEL
IRS990/Form990PartVIISectionAGrp/PersonNm17JOHN K SPENCER
IRS990/Form990PartVIISectionAGrp/PersonNm18GLENN W CHICKERING
IRS990/Form990PartVIISectionAGrp/PersonNm19DORA W KWONG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12222228
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1366081
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1465508
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15135998
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16125339
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt17115482
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt18114515
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt19104217
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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1FIRST VP/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECOND VP & HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt13ASSISTANT SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASST HEAD OF SCHOOL FOR BUSINESS OPS
IRS990/Form990PartVIISectionAGrp/TitleTxt15ASST HEAD OF SCHOOL FOR ADVANCEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16DEAN OF CAMPUS LIFE
IRS990/Form990PartVIISectionAGrp/TitleTxt17US PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt18MS PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt19LS PRINCIPAL
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01957
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0300886
IRS990/FundraisingDirectExpensesAmt0161525
IRS990/FundraisingGrossIncomeAmt0100299
IRS990/GainOrLossGrp/OtherAmt01527406
IRS990/GainOrLossGrp/SecuritiesAmt0270967
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantAmt03737006
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt03737006
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt03737006
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01533294
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt08011478
IRS990/GrossReceiptsAmt039913344
IRS990/GrossSalesOfInventoryAmt0105921
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt08
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt077495
IRS990/InterestGrp/TotalAmt077495
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02465283
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02463771
IRS990/InvestmentIncomeGrp/ExclusionAmt01981578
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01981578
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt025237608
IRS990/InvestmentsPubTradedSecGrp/EOYAmt028920513
IRS990/IRPDocumentCnt047
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt031202344
IRS990/LandBldgEquipBasisNetGrp/BOYAmt049670627
IRS990/LandBldgEquipBasisNetGrp/EOYAmt050593402
IRS990/LandBldgEquipCostOrOtherBssAmt081795746
IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt05888
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt07740511
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE EXCEPTIONAL LEARNING OPPORTUNITIES IN A DIVERSE COMMUNITY HONORING THE TRADITIONS OF HAWAII. SEE SCHEDULE O.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03049751
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02555133
IRS990/NetAssetsOrFundBalancesBOYAmt0131662716
IRS990/NetAssetsOrFundBalancesEOYAmt0138234648
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01798373
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01798373
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-61226
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-61226
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt037549
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt037549
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt02964111
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt048537379
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt044828166
IRS990/NoncashContributionsAmt0292066
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt09085
IRS990/OccupancyGrp/ManagementAndGeneralAmt076638
IRS990/OccupancyGrp/ProgramServicesAmt01311390
IRS990/OccupancyGrp/TotalAmt01397113
IRS990/OfficeExpensesGrp/FundraisingAmt055008
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0759089
IRS990/OfficeExpensesGrp/ProgramServicesAmt0740811
IRS990/OfficeExpensesGrp/TotalAmt01554908
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt061645724
IRS990/OtherAssetsTotalGrp/EOYAmt064485223
IRS990/OtherChangesInNetAssetsAmt02871882
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0121490
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0603755
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03321735
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04046980
IRS990/OtherExpensesGrp/Desc0FOOD SERVICES
IRS990/OtherExpensesGrp/Desc1STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc2ART CENTER OPERATIONS
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt060699
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07108
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14497
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2180763
IRS990/OtherExpensesGrp/ProgramServicesAmt01628834
IRS990/OtherExpensesGrp/ProgramServicesAmt1750749
IRS990/OtherExpensesGrp/ProgramServicesAmt2445190
IRS990/OtherExpensesGrp/ProgramServicesAmt339275
IRS990/OtherExpensesGrp/TotalAmt01635942
IRS990/OtherExpensesGrp/TotalAmt1750749
IRS990/OtherExpensesGrp/TotalAmt2449687
IRS990/OtherExpensesGrp/TotalAmt3280737
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ISAACS ART GALLERY
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0635
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0391722
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1635
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0391722
IRS990/OtherRevenueTotalAmt0392357
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0393413
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01688351
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09813074
IRS990/OtherSalariesAndWagesGrp/TotalAmt011894838
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt032922
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0143539
IRS990/PayrollTaxesGrp/ProgramServicesAmt0694622
IRS990/PayrollTaxesGrp/TotalAmt0871083
IRS990/PensionPlanContributionsGrp/FundraisingAmt026368
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0162837
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0804074
IRS990/PensionPlanContributionsGrp/TotalAmt0993279
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01240950
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0346781
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0209489
IRS990/PrincipalOfficerNm0S FRED WAWNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023532693
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11119691
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023532693
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11119691
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02584733
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03173300
IRS990/PYInvestmentIncomeAmt01660068
IRS990/PYOtherExpensesAmt08900733
IRS990/PYOtherRevenueAmt0463252

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$162$18.8$143$35.5$32.6$2.93
2024Detailed filing. Detailed filing data is available for this year.$156$19.4$137$0.47$1.36$0.89
2024Detailed filing. Detailed filing data is available for this year.$151$12.4$138$31.9$31.2$0.74
2023Detailed filing. Detailed filing data is available for this year.$144$12.6$132$28.6$29.5$0.98
2022Detailed filing. Detailed filing data is available for this year.$147$11.6$136$28.6$28.8$0.23
2021Detailed filing. Detailed filing data is available for this year.$153$11.3$142$32.7$28.2$4.53
2020Detailed filing. Detailed filing data is available for this year.$145$14.5$130$28.3$31.1$2.83
2019Detailed filing. Detailed filing data is available for this year.$138$10.7$127$27.4$27.9$0.51
2018Detailed filing. Detailed filing data is available for this year.$139$8.66$131$26.7$26.9$0.15
2017Detailed filing. Detailed filing data is available for this year.$137$8.32$129$28.7$25.7$3.06
2016Detailed filing. Detailed filing data is available for this year.$131$7.74$123$24.7$25.8$1.03
2015Detailed filing. Detailed filing data is available for this year.$133$6.64$126$24.9$23.1$1.83
2014Detailed filing. Detailed filing data is available for this year.$134$7.97$126$26.3$22.9$3.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$130$7.80$122$21.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$135$8.65$126$21.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$93.4$8.99$84.5$20.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$88.4$10.2$78.3$18.5