Mohala Pua School Aka Honolulu Waldorf School

“The School's bylaws were updated January 13, 2020. They are attached to the return.”

“A draft of the Form 990 is provided to all board members. Any changes are made and a revised draft reviewed as applicable. The final 990 is filed upon approval from the treasurer and provided to the board after it is filed.”

“Currently, conflicts are recorded on a form circulated to all board members and verbally reviewed with board members. When there is a conflict during a vote, the board member abstains from voting.”

“Compensation of the head of school (previously known as "administrative director") is reviewed and approved by the executive committee using comparative data from the hawaii association of independent schools (hais). This process is documented in the board's minutes. This process was last undertaken in 2016.”

“Noted documents are available for inspection upon request at the schooloffice.”

“Compensation for Nicole Knapp-Weber and Michele Shetland is for their positions as teachers. Compensation for Tim Spurrier is for his position as head of school.”

“In May 2019, the board of trustees announced that the high school would close. Effective September 26, 2019, the lease for the high school was assigned to The Academy of Hawaii, a Hawaii nonprofit corporation, and related leasehold improvements, certain furniture, fixtures and equipment was also given to them. Other high school property and equipment was sold, donated or abandoned.A net loss of $1,237,874 on the disposal of the property and equipment was reported on Line 11d of Part VIII Statement of Revenue.The School incurred $135,440 in expenses related to the high school prior to the lease assignment. These expenses are reported as management and general in the schedule of functional expenses.”

“Audit adjustment for deferred summer fun revenue.”

“The school uses an outside vendor to recommend the tuition assistance amountsbased on the policies set by the board. A committee then determines the actual award. The tuition assistance is directly credited to the total tuition due.”

“Scholarships were funded with a restricted donation for middle school students. One special subject teacher and the enrollment coordinator worked together to trim the list of students from 28 to 10 across the grade levels under the guideline of who best exemplified the Waldorf philosophy of head, heart and hands. Consideration was given to students who exhibit exceptional leadership or community-building skills or those who academically excel in many classes with quality output of work.Those ten names were then shared with two other special subject teachers who were asked to choose students who best exemplified the Waldorf philosophy of head, heart and hands only. The list of ten was presented with no information about the three tiers of award amounts. The three special subject teachers in the room all concurred with the choice of awardees.”

“Two students who are descendants of the school's founders were given full discounted tuition”

“The School requested the federal ID number and IRC section from The Academy of Hawaii but was not provided the information.”