Civic Intelligence

Parent Participation Nursery School

990 • Fiscal year 2022 • EIN 99-0148715

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 11, 2022

Organization ProfilePPNSKAILUA.ORG
92 Kaneohe Bay DriveKailua, HI 96734-1755

(808) 254-8833

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.10x

Higher debt load relative to assets than 68% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.23x

Higher debt load relative to revenue than 78% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

79th percentile

29%

Higher net margin than 79% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

63rd percentile

8.9%

Faster asset growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

72nd percentile

35%

Faster revenue growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$781,574

Up $63,684 (+8.9%) from 2021

Net Assets

Up

$702,225

Up $100,819 (+17%) from 2021

Liabilities

Down

$79,349

Down $37,135 (-32%) from 2021

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin79th percentile

Revenue

Up

$347,366

Up $90,588 (+35%) from 2021

Expenses

Up

$246,547

Up $53,719 (+28%) from 2021

Net Income

Up

$100,819

Up $36,869 (+58%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$800K$600K$400K$200K$0Assets 2011: $422,539Liabilities 2011: $183,1612011Assets 2012: $410,863Liabilities 2012: $178,3982012Assets 2013: $423,753Liabilities 2013: $161,9892013Assets 2014: $459,439Liabilities 2014: $156,462Net Assets 2014: $302,9772014Assets 2015: $479,382Liabilities 2015: $151,605Net Assets 2015: $327,7772015Assets 2016: $488,424Liabilities 2016: $147,227Net Assets 2016: $341,1972016Assets 2017: $515,711Liabilities 2017: $142,253Net Assets 2017: $373,4582017Assets 2018: $573,574Liabilities 2018: $116,425Net Assets 2018: $457,1492018Assets 2019: $647,080Liabilities 2019: $103,709Net Assets 2019: $543,3712019Assets 2020: $658,448Liabilities 2020: $120,992Net Assets 2020: $537,4562020Assets 2021: $717,890Liabilities 2021: $116,484Net Assets 2021: $601,4062021Assets 2022: $781,574Liabilities 2022: $79,349Net Assets 2022: $702,2252022Assets 2023: $764,705Liabilities 2023: $78,112Net Assets 2023: $686,5932023

Highlighted filing

2022

Assets$781,574
Liabilities$79,349
Net Assets$702,225
Open 2022 Filing

Operations Trend

Revenue Growth72nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $99,570Expenses 2011: $90,081Net Income 2011: $9,4892011Revenue 2012: $94,961Expenses 2012: $101,877Net Income 2012: -$6,9162012Revenue 2013: $134,747Expenses 2013: $105,448Net Income 2013: $29,2992013Revenue 2014: $148,506Expenses 2014: $107,292Net Income 2014: $41,2142014Revenue 2015: $163,412Expenses 2015: $138,613Net Income 2015: $24,7992015Revenue 2016: $169,143Expenses 2016: $155,724Net Income 2016: $13,4192016Revenue 2017: $185,631Expenses 2017: $153,370Net Income 2017: $32,2612017Revenue 2018: $241,001Expenses 2018: $157,310Net Income 2018: $83,6912018Revenue 2019: $262,436Expenses 2019: $176,214Net Income 2019: $86,2222019Revenue 2020: $190,796Expenses 2020: $196,711Net Income 2020: -$5,9152020Revenue 2021: $256,778Expenses 2021: $192,828Net Income 2021: $63,9502021Revenue 2022: $347,366Expenses 2022: $246,547Net Income 2022: $100,8192022Revenue 2023: $281,277Expenses 2023: $296,909Net Income 2023: -$15,6322023

Highlighted filing

2022

Revenue$347,366
Expenses$246,547
Net Income$100,819
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 11, 2022
Return Version
2021v4.0
Gross Receipts
$347,453
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$595,277$696,096▲ $100,819
Land, Buildings, and Equipment, Net$472,893$460,993▼ $11,900
Cash and Non-Interest-Bearing Accounts$239,600$215,061▼ $24,539
Investments in Publicly Traded Securities$5,397$105,520▲ $100,123
Cap Stk Tr Prin Current Funds$6,129$6,129→ $0
Total Assets$717,890$781,574▲ $63,684
Liabilities
Other Liabilities$116,324$79,288▼ $37,036
Accounts Payable and Accrued Expenses$160$61▼ $99
Total Liabilities$116,484$79,349▼ $37,135
Net Assets / Fund Balance
Total Net Assets Fund Balance$601,406$702,225▲ $100,819
Total Liabilities and Net Assets / Fund Balance$717,890$781,574▲ $63,684

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$221,366$172,453$393,819
Land$239,627-$239,627
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Sheri CabralPresident
Nadege PowersMembership D
Tiffany HummelSecretary
Peter EptonTreasurer
Casey MichelsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$94,000
Program Service Revenue
$225,356
Investment Income
$268
Other Revenue
$27,742
All Other Contributions
$94,000
Change in Net Assets
$100,819

Audited Revenue Reconciliation

Revenue per Audited Statements
$347,366
Total Revenue per Audited Statements
$347,366
Total Revenue per Form 990
$347,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$165,169
Other Expenses$77,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,240--$140,240
Depreciation Depletion$28,704--$28,704
Occupancy$17,775$1,977-$19,752
Payroll Taxes$12,966--$12,966
Other Employee Benefits$11,963--$11,963
Benefits to Members$3,991--$3,991
All Other Expenses$3,260$363-$3,623
Other Expenses$3,238$360-$3,598
Interest$2,015$224-$2,239
Fees for Services Accounting$1,602$178-$1,780
Advertising$1,052$117-$1,169
Total Functional Expenses$242,465$4,082$0$246,547

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$246,547
Total Expenses per Audited Statements$246,547
Total Expenses per Form 990$246,547
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,224
Fundraising Direct Expenses$87
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$71,461
Tuition Deposits$7,827
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The membership of the organization consists of parents or legal guardians of children currently enrolled and attending the school.”

Form 990, Page 6, Part VI, Line 7A

“The school's governing body (voting members) delegates broad authority to their elected board of directors consisting of members in good standing. These board of directors are elected annually in may by the governing body from among their members to hold office from june 1st through may 31st of the following year.”

Form 990, Page 6, Part VI, Line 11B

“Prior to submitting the form 990 to the irs, the form and its related schedules are sent to the school's treasurer for review. Upon review and approval by the treasurer, the form 990 is electronically filed with the irs.”

Form 990, Page 6, Part VI, Line 15A

“Compensation of all employees and officers are reviewed annually. Salaries of all persons paid by the school are reviewed by the board of directors prior to being put into place. During the annual budget process, salaries are determined using comparability data of compensation in the greater oahu based on position, education and experience. Annual raises are also reviewed and approved by the board of directors during this budget review process. The budget review process is completed in person where all board of directors are present for this meeting. This budget is carried out and kept track of by the elected treasurer.”

Form 990, Page 6, Part VI, Line 15B

“See explanation at form 990, schedule o, part vi, line 15a.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are available upon request.”

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
Sheri Cabral
Title
President
Phone
8082548833
Signed
2022-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheri Cabral
Formed
1971
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
2

Preparer

Firm
Terry T Tamuracpa
Address
45-270 WILLIAM HENRY RD STE 202, KANEOHE, HI 96744-5808
Preparer
Terry T Tamura
Phone
8082354543
Raw XML Appendix355 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0160
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt061
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PARENT 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0117
IRS990/AdvertisingGrp/ProgramServicesAmt01052
IRS990/AdvertisingGrp/TotalAmt01169
IRS990/AllOtherContributionsAmt094000
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0363
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03260
IRS990/AllOtherExpensesGrp/TotalAmt03623
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/ProgramServicesAmt03991
IRS990/BenefitsToMembersGrp/TotalAmt03991
IRS990/BooksInCareOfDetail/PersonNm0SHERI CABRAL
IRS990/BooksInCareOfDetail/PhoneNum08082548833
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt092 KANEOHE BAY DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAILUA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096734
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt06129
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt06129
IRS990/CashNonInterestBearingGrp/BOYAmt0239600
IRS990/CashNonInterestBearingGrp/EOYAmt0215061
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt03991
IRS990/CYContributionsGrantsAmt094000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0268
IRS990/CYOtherExpensesAmt077387
IRS990/CYOtherRevenueAmt027742
IRS990/CYProgramServiceRevenueAmt0225356
IRS990/CYRevenuesLessExpensesAmt0100819
IRS990/CYSalariesCompEmpBnftPaidAmt0165169
IRS990/CYTotalExpensesAmt0246547
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0347366
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt028704
IRS990/DepreciationDepletionGrp/TotalAmt028704
IRS990/Desc0THE SCHOOL IS BASED ON THE BELIEF THAT PARENTS ARE A VITAL PART OF A CHILD'S EDUCATION. REALIZING WE ARE ROLE MODELS TO THE CHILDREN, WE MAINTAIN RESPECTFUL RELATIONSHIPS WITH THEM. WE BELIEVE CHILDREN SHOULD BE TREATED WITH RESPECT, UNDERSTANDING, GENTLENESS, AND SINCERITY. IN ADDITION TO LISTENING TO THEM SPEAK, WE NEED TO LOOK BEYOND THE CHILDRENS ACTIONS TO UNDERSTAND THEIR FEELINGS AND UNDERLYING CIRCUMSTANCES CAUSING THEIR BEHAVIOR. WE ENCOURAGE, GUIDE, AND HELP CHILDREN BY LETTING THEM KNOW THAT WE TRUST THEM, CARE ABOUT THEM, AND WILL BE THERE WHEN THEY NEED US.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0242465
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0178
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01602
IRS990/FeesForServicesAccountingGrp/TotalAmt01780
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0NADEGE POWERS
IRS990/Form990PartVIISectionAGrp/PersonNm1SHERI CABRAL
IRS990/Form990PartVIISectionAGrp/PersonNm2PETER EPTON
IRS990/Form990PartVIISectionAGrp/PersonNm3TIFFANY HUMMEL
IRS990/Form990PartVIISectionAGrp/PersonNm4CASEY MICHELSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBERSHIP D
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt087
IRS990/FundraisingGrossIncomeAmt02224
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0347453
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt0224
IRS990/InterestGrp/ProgramServicesAmt02015
IRS990/InterestGrp/TotalAmt02239
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0268
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0268
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05397
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0105520
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0172453
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0472893
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0460993
IRS990/LandBldgEquipCostOrOtherBssAmt0633446
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PARENT 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0601406
IRS990/NetAssetsOrFundBalancesEOYAmt0702225
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02137
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01977
IRS990/OccupancyGrp/ProgramServicesAmt017775
IRS990/OccupancyGrp/TotalAmt019752
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011963
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011963
IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1OFFICE
IRS990/OtherExpensesGrp/Desc2CURRICULUM
IRS990/OtherExpensesGrp/Desc3OPERATING SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0493
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1370
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2360
IRS990/OtherExpensesGrp/ProgramServicesAmt07886
IRS990/OtherExpensesGrp/ProgramServicesAmt14440
IRS990/OtherExpensesGrp/ProgramServicesAmt23333
IRS990/OtherExpensesGrp/ProgramServicesAmt33238
IRS990/OtherExpensesGrp/TotalAmt07886
IRS990/OtherExpensesGrp/TotalAmt14933
IRS990/OtherExpensesGrp/TotalAmt23703
IRS990/OtherExpensesGrp/TotalAmt33598
IRS990/OtherLiabilitiesGrp/BOYAmt0116324
IRS990/OtherLiabilitiesGrp/EOYAmt079288
IRS990/OtherRevenueMiscGrp/Desc0PPP LOAN FORGIVEN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt025605
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025605
IRS990/OtherRevenueTotalAmt025605
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0140240
IRS990/OtherSalariesAndWagesGrp/TotalAmt0140240
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt012966
IRS990/PayrollTaxesGrp/TotalAmt012966
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SHERI CABRAL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0225356
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0225356
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt03980
IRS990/PYContributionsGrantsAmt045226
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0110
IRS990/PYOtherExpensesAmt056203
IRS990/PYOtherRevenueAmt026290
IRS990/PYProgramServiceRevenueAmt0185152
IRS990/PYRevenuesLessExpensesAmt063950
IRS990/PYSalariesCompEmpBnftPaidAmt0132645
IRS990/PYTotalExpensesAmt0192828
IRS990/PYTotalRevenueAmt0256778
IRS990/ReconcilationRevenueExpnssAmt0100819
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0224562
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0595277
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0696096
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0246547
IRS990ScheduleD/LandGrp/BookValueAmt0239627
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0239627
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0221366
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0172453
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0393819
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt071461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17827
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TUITION DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0347366
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0460993
IRS990ScheduleD/TotalExpensesPerForm990Amt0246547
IRS990ScheduleD/TotalLiabilityAmt079288
IRS990ScheduleD/TotalRevenuePerForm990Amt0347366
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0347366
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0246547
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0false
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ADVERTISEMENTS STATE THE MULTI-RACIAL COMPOSITION OF STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO RECORDS ARE KEPT REGARDING RACIAL COMPOSITION, THIS ORGANIZATION RECEIVES NO FEDERAL FUNDS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP OF THE ORGANIZATION CONSISTS OF PARENTS OR LEGAL GUARDIANS OF CHILDREN CURRENTLY ENROLLED AND ATTENDING THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL'S GOVERNING BODY (VOTING MEMBERS) DELEGATES BROAD AUTHORITY TO THEIR ELECTED BOARD OF DIRECTORS CONSISTING OF MEMBERS IN GOOD STANDING. THESE BOARD OF DIRECTORS ARE ELECTED ANNUALLY IN MAY BY THE GOVERNING BODY FROM AMONG THEIR MEMBERS TO HOLD OFFICE FROM JUNE 1ST THROUGH MAY 31ST OF THE FOLLOWING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO SUBMITTING THE FORM 990 TO THE IRS, THE FORM AND ITS RELATED SCHEDULES ARE SENT TO THE SCHOOL'S TREASURER FOR REVIEW. UPON REVIEW AND APPROVAL BY THE TREASURER, THE FORM 990 IS ELECTRONICALLY FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF ALL EMPLOYEES AND OFFICERS ARE REVIEWED ANNUALLY. SALARIES OF ALL PERSONS PAID BY THE SCHOOL ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO BEING PUT INTO PLACE. DURING THE ANNUAL BUDGET PROCESS, SALARIES ARE DETERMINED USING COMPARABILITY DATA OF COMPENSATION IN THE GREATER OAHU BASED ON POSITION, EDUCATION AND EXPERIENCE. ANNUAL RAISES ARE ALSO REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS DURING THIS BUDGET REVIEW PROCESS. THE BUDGET REVIEW PROCESS IS COMPLETED IN PERSON WHERE ALL BOARD OF DIRECTORS ARE PRESENT FOR THIS MEETING. THIS BUDGET IS CARRIED OUT AND KEPT TRACK OF BY THE ELECTED TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE EXPLANATION AT FORM 990, SCHEDULE O, PART VI, LINE 15A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0717890
IRS990/TotalAssetsEOYAmt0781574
IRS990/TotalAssetsGrp/BOYAmt0717890
IRS990/TotalAssetsGrp/EOYAmt0781574
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt094000
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04082
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0242465
IRS990/TotalFunctionalExpensesGrp/TotalAmt0246547
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0116484
IRS990/TotalLiabilitiesEOYAmt079349
IRS990/TotalLiabilitiesGrp/BOYAmt0116484
IRS990/TotalLiabilitiesGrp/EOYAmt079349
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0601406
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0702225
IRS990/TotalProgramServiceExpensesAmt0242465
IRS990/TotalProgramServiceRevenueAmt0225356
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0251229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0347366
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0717890
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0781574
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt092 KANEOHE BAY DR
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTPS://PPNSKAILUA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHERI CABRAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08082548833
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARENT PARTICIPATION NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0PARE
ReturnHeader/Filer/EIN0990148715
ReturnHeader/Filer/PhoneNum08082548833
ReturnHeader/Filer/USAddress/AddressLine1Txt092 KANEOHE BAY DRIVE
ReturnHeader/Filer/USAddress/CityNm0KAILUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967341755
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990198967
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TERRY T TAMURACPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045-270 WILLIAM HENRY RD STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANEOHE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0967445808
ReturnHeader/PreparerPersonGrp/PhoneNum08082354543
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY T TAMURA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-04-18T23:07:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TAYLOR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FRIEND
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$781,574
Liabilities
$79,349
Net assets
$702,225
Revenue
$347,366
Expenses
$246,547
Net income
$100,819
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$7.65$0.78$6.87$2.81$2.97$0.16
2022Detailed filing. Detailed filing data is available for this year.$7.82$0.79$7.02$3.47$2.47$1.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.18$1.16$6.01$2.57$1.93$0.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.58$1.21$5.37$1.91$1.97$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.47$1.04$5.43$2.62$1.76$0.86
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.74$1.16$4.57$2.41$1.57$0.84
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$1.42$3.73$1.86$1.53$0.32
2016Detailed filing. Detailed filing data is available for this year.$4.88$1.47$3.41$1.69$1.56$0.13
2015Detailed filing. Detailed filing data is available for this year.$4.79$1.52$3.28$1.63$1.39$0.25
2014Detailed filing. Detailed filing data is available for this year.$4.59$1.56$3.03$1.49$1.07$0.41
2013Summary only. Only limited summary data is available for this year.$4.24$1.62$1.35$1.05$0.29
2012Summary only. Only limited summary data is available for this year.$4.11$1.78$0.95$1.02$0.07
2011Summary only. Only limited summary data is available for this year.$4.23$1.83$1.00$0.90$0.09