Civic Intelligence

Le Jardin Academy Inc

EIN 99-0146978 • 501(c)3 • Kailua, HI

View Organization Page

Profile

To cultivate a community of learners who embrace hana pono to positively impact the world.

917 Kalanianaole HwyKailua, HI 96734

www.lejardinacademy.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.54x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.72x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

28th percentile

-2.2%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$543,069

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

4.1%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$34,501,220

Up $1,470,125 (+4.5%) from 2023

Liabilities

Down

$16,155,642

Down $73,051 (-0.5%) from 2023

Net Assets

Up

$18,345,578

Up $1,543,176 (+9.2%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin28th percentile

Revenue

Up

$28,277,720

Up $193,214 (+0.7%) from 2023

Expenses

Up

$26,874,673

Up $1,616,003 (+6.4%) from 2023

Net Income

Down

$1,403,047

Down $1,422,789 (-50%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$60M$40M$20M$0Assets 2010: $40,659,325Liabilities 2010: $19,289,437Net Assets 2010: $21,369,8882010Assets 2011: $38,805,475Liabilities 2011: $19,466,885Net Assets 2011: $19,338,5902011Assets 2012: $37,662,358Liabilities 2012: $20,058,305Net Assets 2012: $17,604,0532012Assets 2013: $35,490,020Liabilities 2013: $19,173,611Net Assets 2013: $16,316,4092013Assets 2014: $33,365,999Liabilities 2014: $18,663,253Net Assets 2014: $14,702,7462014Assets 2015: $33,829,639Liabilities 2015: $18,907,095Net Assets 2015: $14,922,5442015Assets 2016: $32,717,153Liabilities 2016: $18,435,767Net Assets 2016: $14,281,3862016Assets 2017: $32,498,632Liabilities 2017: $18,849,846Net Assets 2017: $13,648,7862017Assets 2018: $32,617,230Liabilities 2018: $17,710,264Net Assets 2018: $14,906,9662018Assets 2019: $30,508,904Liabilities 2019: $16,220,959Net Assets 2019: $14,287,9452019Assets 2020: $30,650,595Liabilities 2020: $17,446,508Net Assets 2020: $13,204,0872020Assets 2021: $29,738,353Liabilities 2021: $15,459,036Net Assets 2021: $14,279,3172021Assets 2022: $28,874,965Liabilities 2022: $14,765,941Net Assets 2022: $14,109,0242022Assets 2023: $33,031,095Liabilities 2023: $16,228,693Net Assets 2023: $16,802,4022023Assets 2024: $34,501,220Liabilities 2024: $16,155,642Net Assets 2024: $18,345,5782024

Highlighted filing

2024

Assets$34,501,220
Liabilities$16,155,642
Net Assets$18,345,578
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $15,345,6532010Expenses 2011: $16,291,4792011Expenses 2012: $16,165,4952012Expenses 2013: $16,912,7762013Revenue 2014: $16,503,883Expenses 2014: $18,127,343Net Income 2014: -$1,623,4602014Revenue 2015: $17,648,146Expenses 2015: $17,413,979Net Income 2015: $234,1672015Revenue 2016: $18,084,053Expenses 2016: $18,729,191Net Income 2016: -$645,1382016Revenue 2017: $18,794,785Expenses 2017: $19,431,680Net Income 2017: -$636,8952017Revenue 2018: $20,895,420Expenses 2018: $19,643,789Net Income 2018: $1,251,6312018Revenue 2019: $19,362,361Expenses 2019: $20,030,133Net Income 2019: -$667,7722019Revenue 2020: $19,228,140Expenses 2020: $20,321,558Net Income 2020: -$1,093,4182020Revenue 2021: $22,015,247Expenses 2021: $21,183,381Net Income 2021: $831,8662021Revenue 2022: $22,311,841Expenses 2022: $22,340,771Net Income 2022: -$28,9302022Revenue 2023: $28,084,506Expenses 2023: $25,258,670Net Income 2023: $2,825,8362023Revenue 2024: $28,277,720Expenses 2024: $26,874,673Net Income 2024: $1,403,0472024

Highlighted filing

2024

Revenue$28,277,720
Expenses$26,874,673
Net Income$1,403,047
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,501,220
Liabilities
$16,155,642
Net assets
$18,345,578
Revenue
$28,277,720
Expenses
$26,874,673
Net income
$1,403,047
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.5$16.2$18.3$28.3$26.9$1.40
2023Detailed filing. Detailed filing data is available for this year.$33.0$16.2$16.8$28.1$25.3$2.83
2022Detailed filing. Detailed filing data is available for this year.$28.9$14.8$14.1$22.3$22.3$0.03
2021Detailed filing. Detailed filing data is available for this year.$29.7$15.5$14.3$22.0$21.2$0.83
2020Detailed filing. Detailed filing data is available for this year.$30.7$17.4$13.2$19.2$20.3$1.09
2019Detailed filing. Detailed filing data is available for this year.$30.5$16.2$14.3$19.4$20.0$0.67
2018Detailed filing. Detailed filing data is available for this year.$32.6$17.7$14.9$20.9$19.6$1.25
2017Detailed filing. Detailed filing data is available for this year.$32.5$18.8$13.6$18.8$19.4$0.64
2016Detailed filing. Detailed filing data is available for this year.$32.7$18.4$14.3$18.1$18.7$0.65
2015Detailed filing. Detailed filing data is available for this year.$33.8$18.9$14.9$17.6$17.4$0.23
2014Detailed filing. Detailed filing data is available for this year.$33.4$18.7$14.7$16.5$18.1$1.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.5$19.2$16.3$16.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.7$20.1$17.6$16.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.8$19.5$19.3$16.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.7$19.3$21.4$15.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$28,741,038
Mission and Program Overview

Mission

Le jardin academy's mission is to help students excel in the unfolding journey of their lives and foster respect and concern for the welfare of others by challenging them to develop their minds, their characters, and their bodies by providing a firm academic base in mathematics, science, social studies, and the language arts.

To cultivate a community of learners who embrace hana pono to positively impact the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,686,957$24,997,684▲ $1,310,727
Investments in Publicly Traded Securities$3,493,122$6,065,014▲ $2,571,892
Cash and Non-Interest-Bearing Accounts$3,758,031$0▼ $3,758,031
Pledges and Grants Receivable$16,100$1,606,099▲ $1,589,999
Savings and Temporary Cash Investments$863,326$706,879▼ $156,447
Prepaid Expenses and Deferred Charges$455,987$558,858▲ $102,871
Accounts Receivable$313,522$303,589▼ $9,933
Inventories for Sale or Use$15,507$5,797▼ $9,710
Total Assets$33,031,095$34,501,220▲ $1,470,125
Other Assets Total$428,543$257,300▼ $171,243
Liabilities
Mortgage Notes Payable Secured by Investment Property$12,123,002$12,804,741▲ $681,739
Accounts Payable and Accrued Expenses$1,602,006$1,640,999▲ $38,993
Deferred Revenue$2,075,142$1,452,602▼ $622,540
Other Liabilities$428,543$257,300▼ $171,243
Total Liabilities$16,228,693$16,155,642▼ $73,051
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,015,676$13,253,341▼ $762,335
Net Assets With Donor Restrictions$2,786,726$5,092,237▲ $2,305,511
Total Net Assets Fund Balance$16,802,402$18,345,578▲ $1,543,176
Total Liabilities and Net Assets / Fund Balance$33,031,095$34,501,220▲ $1,470,125

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,100,419$17,404,006$30,504,425
Other Land Buildings$4,709,486$7,651,666$12,361,152
Land$7,187,779-$7,187,779

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,422,685$1,000,000▲ $277,352$15,000$3,685,037
2022$2,306,304-▲ $116,381-$2,422,685
2021$2,427,483-▼ $82,056-$2,306,304
2020$2,143,851$46,650▲ $236,982-$2,427,483
2019$2,107,457-▲ $36,394-$2,143,851
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Earl KimPresident / Head of SchoolFT$274,353$140,174$414,527
Courtney ChowExec Director of AdvancementFT$189,400$43,312$232,712
Leah MaganaHead of Primary DivisionFT$163,020$50,106$213,126
Alex RamsvigHead of Secondary DivisionFT$147,363$64,233$211,596
Stacy KiltyExec Director of BusinessFT$149,579$41,733$191,312
Melissa HandyExec Director of Strategic PlanningFT$147,229$23,552$170,781

Board Members and Trustees

NameTitle
Jennifer MeehanDirector/chair & Treasurer
Paul SibleyDirector/vice Chair
Art GladstoneDirector
Bonnie PangDirector
Constance SmalesDirector
Darlene BlakeneyDirector
Dave KennedyDirector
Dean SpagnoliDirector
Dee Jay MailerDirector
Dewey HessDirector
Duff JanusDirector
Evan SchermanDirector
Makani MaevaDirector
Paul MarxDirector
Roger UlvelingDirector
Samuel BraunDirector
Scott SettleDirector
Shane JacksonDirector
Steve KellyDirector
Sue FerandinDirector/secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Architects Hawaii LtdDevelopment Project Design733 BISHOP ST 3100, Honolulu, HI 96813$945,547
Federal Maintenance Hawaii INCJanitorial ServicePO BOX 861599, Wahiawa, HI 96786$384,341
St John Lutheran SchoolRent1004 KAILUA ROAD, Kailua, HI 96734$165,273
Level 3 CommunicationsCommunicationPO BOX 910182, Denver, CO 80291-0182$118,667
Craig's Air ConditioningHvac R&m2110 LAUWILIWILI STREET UNIT 103H, Kapoeli, HI 96707$108,084
Revenue and Support

Revenue Composition

Contributions and Grants
$2,905,023
Program Service Revenue
$24,635,499
Investment Income
$331,119
Other Revenue
$406,079
All Other Contributions
$2,779,894
Change in Net Assets
$1,403,047

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,470,640
Revenue Not Reported on Financial Statements
$1,807,080
Revenue Not Reported on Form 990
$603,447
Other Revenue Adjustments
$1,800,665
Total Revenue per Audited Statements
$27,074,087
Total Revenue per Form 990
$28,277,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,497,913
Other Expenses$6,998,603
Grants and Similar Amounts Paid$3,378,157
Total Fundraising Expense$360,001
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,203,267--$12,203,267
Grants to Domestic Individuals$3,378,157--$3,378,157
Depreciation Depletion$1,079,603$171,397$67,444$1,318,444
Other Employee Benefits$899,679$388,625-$1,288,304
Current Officers, Directors, Trustees, and Key Employees$453,605$537,537$151,367$1,142,509
Payroll Taxes$775,521$223,345-$998,866
Pension Plan Contributions$629,095$235,872-$864,967
Occupancy$181,252$384,346$11,323$576,921
Office Expenses$234,496$246,842$14,514$495,852
Insurance$190,580$202,486$11,906$404,972
Information Technology$186,410$198,055$11,645$396,110
Interest-$386,509-$386,509
All Other Expenses$96,292$71,522$40,109$207,923
Advertising$75,083$79,773$4,690$159,546
Fees for Services Other$112,238$4,222$7,012$123,472
Other Expenses$45,517$48,360$2,843$96,720
Fees for Services Legal-$68,350-$68,350
Conferences and Meetings$26,786$28,459$1,673$56,918
Fees for Services Accounting-$46,677-$46,677
Fees for Service Investment Mgmnt Fees-$6,415-$6,415
Total Functional Expenses$23,095,725$3,418,947$360,001$26,874,673

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$26,874,673
Total Expenses per Audited Statements$25,530,911
Expenses per Audited Statements$25,067,593
Expenses Not Reported on Financial Statements$1,807,080
Other Expense Adjustments$1,800,665
Expenses Not Reported on Form 990$463,318
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$204,510
Fundraising Direct Expenses$80,898
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$329,639$204,510$11,820$192,690
Total Events$329,639$204,510$80,898$123,612
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Oper. Lease Liabilities$187,320
Noncurrent Oper. Lease Liabilities$69,980
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

“Makani maeva and scott settle have a business relationship.”

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

“The organization's finance committee reviews the form 990 before presentation to the board of trustees.”

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

“Each trustee, officer, and member of a committee with governing board delegated powers shall annually sign a statement affirming each person has received the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the corporation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

Form 990, Part VI, Section B, Line 15

“The executive committee determines the compensation of the head of school. A review of the school's financial position and comparative data are used in the determination. The process is documented in the board minutes and was last undertaken in july 2023.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Le Jardin Academy Inc
EIN
99-0146978
Phone
8082610707
Address
917 KALANIANAOLE HWY, KAILUA, HI 96734

Signing Officer

Name
Earl Kim
Title
President/head of School
Phone
8082610707
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Earl Kim
Formed
1971
Legal Domicile
Hi
Voting Board Members
19
Independent Board Members
19
Employees
415
Volunteers
100

Preparer

Firm
Kmh Llp
Address
1003 BISHOP STREET SUITE 2400, HONOLULU, HI 96813
Preparer
Danielle a Harano
Phone
8085262255
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The organization's endowment funds are available to be used for financial aid funding and general activity expenses of the academy.”

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 june 30, 2024 and 2023 and for the years then ended, 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. It is the academy's policy to recognize interest accrued and penalties related to underpayment of income taxes in general expense.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Reclassify fundraising expenses 80,898. Cost of goods sold 382,420.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Reclassify financial aid/scholarship grant 1,752,593. Reclassify ohana discount 48,072.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Reclassify fundraising expenses 80,898. Cost of goods sold 382,420.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reclassify financial aid/scholarship 1,752,593. Reclassify ohana discount 48,072.”

Raw XML AppendixShowing 400 of 843 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.

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IRS990/Desc0SINCE ITS FOUNDING IN 1961 , THE ACADEMY HAS GROWN FROM A SMALL PRESCHOOL TO A TWO-CAMPUS, PRE-KINDERGARTEN THROUGH GRADE 12 LEARNING INSTITUTION. THE ACADEMY IS CHARACTERIZED BY ITS COMMITMENT TO GROWTH, EXTRAORDINARY LEARNING EXPERIENCES, AND A STRONG, INTERCONNECTED COMMUNITY. THE ACADEMY'S VALUES ARE TO: (1) HONOR INDIVIDUAL PATHWAYS TO SUCCESS AND HAPPINESS, (2) STRIVE FOR EXCELLENCE,(3) INNOVATE FOR POSITIVE CHANGE, (4) SERVE PEACE, AND (5) NURTURE RELATIONSHIPS AND RESOURCES.THE ACADEMY'S DISTINCTIVE LEARNING MODEL EMBRACES IB FOUNDATIONAL VALUES AND ACADEMIC RIGOR AS PART OF ITS MULTIFACETED EDUCATIONAL FRAMEWORK AND PROVIDES STUDENTS WITH A CONTINUUM OF EDUCATION, CONSISTING OF THREE PROGRAMS (PRIMARY YEARS PROGRAM, MIDDLE YEARS PROGRAM, DIPLOMA PROGRAM) UNITED BY THE IB PHILOSOPHY.THE PROGRAMS ENCOURAGE BOTH PERSONAL AND ACADEMIC ACHIEVEMENT, AND SUCCESSFUL COMPLETION OF THE DIPLOMA PROGRAM CULMINATES IN THE IB DIPLOMA. AS A GLOBAL CITIZEN'S DIPLOMA CONSORTIUM SCHOOL, THE ACADEMY'S STUDENTS ALSO HAVE AN OPPORTUNITY TO EARN THE GLOBAL CITIZEN'S DIPLOMA.THE ACADEMY'S EMPHASIS ON INQUIRY, SELF-DIRECTED LEARNING, AND DIFFERENTIATED INSTRUCTION PROMOTE LIFELONG LEARNING WHILE THE PRACTICE OF THINKING, SOCIAL COMMUNICATION, RESEARCH, AND SELF-MANAGEMENT SKILLS PREPARES STUDENTS FOR THE CHALLENGES AND OPPORTUNITIES OF THE 21ST CENTURY. THE ACADEMY IS A MEMBER OF THE HAWAII ASSOCIATION FOR INDEPENDENT SCHOOLS (HAIS) AND NATIONAL ASSOCIATION FOR INDEPENDENT SCHOOLS (NAIS), AND IS ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC).
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