Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.32x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
55th percentile
Faster asset growth than 55% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Up$479,382
Up $19,943 (+4.3%) from 2014
Net Assets
Up$327,777
Up $24,800 (+8.2%) from 2014
Liabilities
Down$151,605
Down $4,857 (-3.1%) from 2014
Revenue And Expenses
Revenue
Up$163,412
Up $14,906 (+10%) from 2014
Expenses
Up$138,613
Up $31,321 (+29%) from 2014
Net Income
Down$24,799
Down $16,415 (-40%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- Oct 29, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $164,343
Mission and Program Overview
Mission
Parent participation nursery school is a kailua based school for children ages 3 to 6. The school is managed by the parents of children who attend the school. The school is open year round and offers a flexible schedule.
COOPERATIVE PRESCHOOL
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO EXTEND PARENT COOP PRESCHOOL EDUCATION FOR CHILDREN AGES 2 YEARS AND 8 MONTHS THROUGH 5 YEARS BY FAMILY PARTICIPATION IN SCHOOL. | - | $127,335 |
| TO EXTEND PARENT COOP PRESCHOOL EDUCATION FOR CHILDREN AGES 2 YEARS AND 8 MONTHS THROUGH 5 YEARS BY FAMILY PARTICIPATION IN SCHOOL. | - | $6,091 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ALISHA WALLACE | President | PT | $0 | - | - |
| JACKIE SANCHEZ | Treasurer | PT | $0 | - | - |
| KELLEY CASTILLO | Secretary | - | $0 | - | - |
| DELPHINE CARMICHAEL | Vice Preside | PT | $0 | - | - |
| HEATHER EIZENGA | Fundraiser | PT | $0 | - | - |
| AMY BERNIE | Maintenance | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Parent Participation Nursery School
- EIN
- 99-0148715
- Phone
- 8082548833
- Address
- 92 KANEOHE BAY DRIVE, KAILUA, HI 96734-1755
Signing Officer
- Name
- Carol Mulligan
- Title
- Financial Administrator
- Phone
- 8082548833
- Signed
- 2015-10-29
Preparer
- Firm
- Terry T Tamuracpa
- Address
- 45-270 WILLIAM HENRY RD STE 202, KANEOHE, HI 96744-5808
- Preparer
- Terry T Tamura
- Phone
- 8082354543
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses 365 interest 11,990 curriculum 13,686 office 4,827 operating supplies 6,559 outside services 10,254 telephone 1,064 entertainment 313 non-investment depreciation 5,763 total 54,821”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 414 443 buildings & equipment 213,184 213,878 less accumulated depreciation 88,964 90,421 closing costs 4,581 4,371 construction in progress 0 500 total 129,215 128,771”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,447 1,205 notes payable 149,169 143,865 tuition deposits 5,845 6,535”
Form 990-ez, Part III, Line 31
“To extend parent coop preschool education for children ages 2 years and 8 months through 5 years by family participation in school.”
Raw XML Appendix155 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 3685 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CAROL MULLIGAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8082548833 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 92 KANEOHE BAY DR |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KAILUA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96734 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 90597 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 110984 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1890 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 24799 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1257 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 459439 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 479382 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 4699 |
| IRS990EZ/GrossReceiptsAmt | 0 | 164343 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 61 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 239627 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 239627 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 302978 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 327777 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 302978 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 327777 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11805 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 23.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 7.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ALISHA WALLACE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JACKIE SANCHEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KELLEY CASTILLO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DELPHINE CARMICHAEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | HEATHER EIZENGA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | AMY BERNIE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | FUNDRAISER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | MAINTENANCE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 129215 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 128771 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 54821 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COOPERATIVE PRESCHOOL |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 157693 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO EXTEND PARENT COOP PRESCHOOL EDUCATION FOR CHILDREN AGES 2 YEARS AND 8 MONTHS THROUGH 5 YEARS BY FAMILY PARTICIPATION IN SCHOOL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | TO EXTEND PARENT COOP PRESCHOOL EDUCATION FOR CHILDREN AGES 2 YEARS AND 8 MONTHS THROUGH 5 YEARS BY FAMILY PARTICIPATION IN SCHOOL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 127335 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 6091 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 67045 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 931 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 3768 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 156461 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 151605 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 138613 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 133426 |
| IRS990EZ/TotalRevenueAmt | 0 | 163412 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ADVERTISEMENTS STATE THE MULTI-RACIAL COMPOSITION OF STUDENTS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | NO RECORDS ARE KEPT REGARDING RACIAL COMPOSITION, THIS ORGANIZATION RECEIVES NO FEDERAL FUNDS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES 365 INTEREST 11,990 CURRICULUM 13,686 OFFICE 4,827 OPERATING SUPPLIES 6,559 OUTSIDE SERVICES 10,254 TELEPHONE 1,064 ENTERTAINMENT 313 NON-INVESTMENT DEPRECIATION 5,763 TOTAL 54,821 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 414 443 BUILDINGS & EQUIPMENT 213,184 213,878 LESS ACCUMULATED DEPRECIATION 88,964 90,421 CLOSING COSTS 4,581 4,371 CONSTRUCTION IN PROGRESS 0 500 TOTAL 129,215 128,771 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,447 1,205 NOTES PAYABLE 149,169 143,865 TUITION DEPOSITS 5,845 6,535 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO EXTEND PARENT COOP PRESCHOOL EDUCATION FOR CHILDREN AGES 2 YEARS AND 8 MONTHS THROUGH 5 YEARS BY FAMILY PARTICIPATION IN SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CAROL MULLIGAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCIAL ADMINISTRATOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082548833 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-10-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PARENT PARTICIPATION NURSERY SCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PARE |
| ReturnHeader/Filer/EIN | 0 | 990148715 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082548833 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 92 KANEOHE BAY DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAILUA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 967341755 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990198967 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TERRY T TAMURACPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 45-270 WILLIAM HENRY RD STE 202 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KANEOHE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 967445808 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8082354543 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-10-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TERRY T TAMURA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2015-10-30T19:42:01-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-06-30 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $479,382
- Liabilities
- $151,605
- Net assets
- $327,777
- Revenue
- $163,412
- Expenses
- $138,613
- Net income
- $24,799