Civic Intelligence

Hawaii Preparatory Academy

990T • Fiscal year 2024 • EIN 99-0078306

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

Organization ProfileWWW.HPA.EDU

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65-1692 Kohala Mountain RoadKamuela, HI 96743-8476

(808) 885-7321

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Balance Sheet

Assets

-

No earlier filing loaded for comparison.

Net Assets

-

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses

Revenue

-

No earlier filing loaded for comparison.

Expenses

-

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

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: $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

Latest loaded filing

2025

Assets$161,583,035
Liabilities$18,789,642
Net Assets$142,793,393
Open 2025 Filing

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: $468,633Expenses 2024: $1,357,591Net Income 2024: -$888,9582024Revenue 2025: $35,530,966Expenses 2025: $32,604,165Net Income 2025: $2,926,8012025

Latest loaded filing

2025

Revenue$35,530,966
Expenses$32,604,165
Net Income$2,926,801
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 8, 2025
Return Version
2023v8.0
Mission and Program Overview

Mission

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

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

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Raw XML Appendix104 raw XML fields

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

Path#Value
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IRS4562/ThresholdCostOfSect179PropAmt02890000
IRS4562/TotalDepreciationAmt020000
IRS990T/AvlblPre2018NOLCarryoverAmt0476607
IRS990T/BooksInCareOfDetail/PersonNm0VICTORIA YU
IRS990T/BooksInCareOfDetail/PhoneNum08088857321
IRS990T/BooksInCareOfDetail/USAddress/AddressLine1Txt065-1692 KOHALA MOUNTAIN ROAD
IRS990T/BooksInCareOfDetail/USAddress/CityNm0KAMUELA
IRS990T/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990T/BooksInCareOfDetail/USAddress/ZIPCd0967438476
IRS990T/BookValueAssetsEOYAmt0150312812
IRS990T/CharitableContributionsDedAmt00
IRS990T/ForeignAccountsQuestionInd00
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IRS990T/Organization501IndicatorGrp/Organization501Ind0X
IRS990T/OtherTaxesAmt00
IRS990T/PaidTaxLiabilityAmt00
IRS990T/Post2017NOLCarryoverGrp/AvlblPost2017NOLCarryoverAmt0276741
IRS990T/Post2017NOLCarryoverGrp/PrincipalBusinessActivityCd0455000
IRS990TScheduleA/AdditionalSection263ACostsAmt00
IRS990TScheduleA/BeginningOfYearInventoryAmt01854072
IRS990TScheduleA/CostOfGoodsSoldAmt0269471
IRS990TScheduleA/CostOfLaborAmt00
IRS990TScheduleA/DepreciationNetAmt020000
IRS990TScheduleA/EndOfYearInventoryAmt01864662
IRS990TScheduleA/GrossProfitAmt0122251
IRS990TScheduleA/GrossReceiptsOrSalesAmt0391722
IRS990TScheduleA/InventoryValuationMethodCd0INVENTORIES AT COST
IRS990TScheduleA/NetGrossReceiptsOrSalesAmt0391722
IRS990TScheduleA/NetOperatingLossDeductionAmt00
IRS990TScheduleA/OtherCostsAmt0258125
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IRS990TScheduleA/PurchasesAmt021936
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IRS990TScheduleA/SequenceTotalNum01
IRS990TScheduleA/TaxesAndLicensesAmt046961
IRS990TScheduleA/TotalAllocableDeductionsAmt00
IRS990TScheduleA/TotalCostGoodsSoldAmt02134133
IRS990TScheduleA/TotalCtrlOrgDeductionAmt00
IRS990TScheduleA/TotalCtrlOrgPymtGrossIncmAmt00
IRS990TScheduleA/TotalDeductionsAmt0261041
IRS990TScheduleA/TotalDeductionSetAsidesAmt00
IRS990TScheduleA/TotalDepreciationAmt020000
IRS990TScheduleA/TotalDirectAdvertisingCostAmt00
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IRS990TScheduleA/TotalGrossAdvertisingIncomeAmt00
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IRS990TScheduleA/TotalInvestmentIncomeAmt00
IRS990TScheduleA/TotalRentDeductionsAmt00
IRS990TScheduleA/TotalRentIncomeAmt00
IRS990TScheduleA/TotalUnrelatedBusinessCompAmt00
IRS990TScheduleA/TotExcessReadershipCostsDedAmt00
IRS990TScheduleA/TotNetUnrltTrdBusIncmAmt0122251
IRS990TScheduleA/TotUnrltTrdBusIncmAmt0122251
IRS990TScheduleA/TotUnrltTrdBusIncmExpnssAmt00
IRS990TScheduleA/TradeOrBusinessDesc0ARTWORK SALES
IRS990TScheduleA/UBIBeforeNOLDedAmt0-138790
IRS990TScheduleA/UnrelatedBusinessTaxblIncmAmt0-138790
IRS990T/SpecificDeductionAmt01000
IRS990T/SubsidiaryCorporationInd00
IRS990T/TaxableCorporationAmt00
IRS990T/TaxLessCreditsAmt00
IRS990T/TotalDeductionAmt01000
IRS990T/TotalTaxAmt00
IRS990T/TotalTaxComputationAmt00
IRS990T/TotalUBTIAmt00
IRS990T/TotalUBTIComputedAmt00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0S FRED WAWNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEAD OF SCHOOL
ReturnHeader/BusinessOfficerGrp/PhoneNum08088857321
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII PREPARATORY ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0990078306
ReturnHeader/Filer/PhoneNum08088857321
ReturnHeader/Filer/USAddress/AddressLine1Txt065-1692 KOHALA MOUNTAIN ROAD
ReturnHeader/Filer/USAddress/CityNm0KAMUELA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967438476
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261659234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CW ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 BISHOP STREET SUITE 1040
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085311040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RODNEY M HARANO
ReturnHeader/ReturnTs02025-04-08T03:40:44-05:00
ReturnHeader/ReturnTypeCd0990T
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990TFacts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
-
Liabilities
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Net assets
-
Revenue
-
Expenses
-
Net income
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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
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.
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