Civic Intelligence

Rainbow School

EIN 99-0151174 • 501(c)3 • Kahuku, HI

Profile

The mission of rainbow schools is to provide the highest quality experience to the childeren of hawaii without regard for income or ethnic background.

56-463 Kamehameha HighwayKahuku, HI 96731

www.rainbowschools.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.19x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.19x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

9.7%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$5,665,869

Up $1,007,652 (+22%) from 2023

Liabilities

Up

$1,089,577

Up $231,062 (+27%) from 2023

Net Assets

Up

$4,576,292

Up $776,590 (+20%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin67th percentile

Revenue

Up

$5,621,254

Up $495,651 (+9.7%) from 2023

Expenses

Up

$4,844,664

Up $781,995 (+19%) from 2023

Net Income

Down

$776,590

Down $286,344 (-27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,260,650Liabilities 2011: $147,470Net Assets 2011: $1,113,1802011Assets 2012: $1,191,296Liabilities 2012: $147,428Net Assets 2012: $1,043,8682012Assets 2013: $1,375,899Liabilities 2013: $259,346Net Assets 2013: $1,116,5532013Assets 2014: $1,753,450Liabilities 2014: $431,597Net Assets 2014: $1,321,8532014Assets 2015: $1,939,249Liabilities 2015: $389,363Net Assets 2015: $1,549,8862015Assets 2016: $2,097,517Liabilities 2016: $311,175Net Assets 2016: $1,786,3422016Assets 2017: $1,911,209Liabilities 2017: $357,921Net Assets 2017: $1,553,2882017Assets 2018: $1,894,285Liabilities 2018: $392,541Net Assets 2018: $1,501,7442018Assets 2019: $1,749,632Liabilities 2019: $450,202Net Assets 2019: $1,299,4302019Assets 2020: $1,824,616Liabilities 2020: $1,004,419Net Assets 2020: $820,1972020Assets 2021: $2,755,939Liabilities 2021: $1,094,535Net Assets 2021: $1,661,4042021Assets 2022: $3,827,129Liabilities 2022: $1,090,361Net Assets 2022: $2,736,7682022Assets 2023: $4,658,217Liabilities 2023: $858,515Net Assets 2023: $3,799,7022023Assets 2024: $5,665,869Liabilities 2024: $1,089,577Net Assets 2024: $4,576,2922024

Highlighted filing

2024

Assets$5,665,869
Liabilities$1,089,577
Net Assets$4,576,292
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,122,0682011Expenses 2012: $3,367,7452012Expenses 2013: $3,349,6572013Revenue 2014: $3,421,401Expenses 2014: $3,216,101Net Income 2014: $205,3002014Revenue 2015: $3,671,601Expenses 2015: $3,443,568Net Income 2015: $228,0332015Revenue 2016: $3,896,828Expenses 2016: $3,660,372Net Income 2016: $236,4562016Revenue 2017: $3,797,287Expenses 2017: $4,030,341Net Income 2017: -$233,0542017Revenue 2018: $3,891,796Expenses 2018: $3,943,340Net Income 2018: -$51,5442018Revenue 2019: $3,565,361Expenses 2019: $3,799,321Net Income 2019: -$233,9602019Revenue 2020: $2,975,229Expenses 2020: $3,469,462Net Income 2020: -$494,2332020Revenue 2021: $4,176,154Expenses 2021: $3,334,947Net Income 2021: $841,2072021Revenue 2022: $4,902,562Expenses 2022: $3,827,198Net Income 2022: $1,075,3642022Revenue 2023: $5,125,603Expenses 2023: $4,062,669Net Income 2023: $1,062,9342023Revenue 2024: $5,621,254Expenses 2024: $4,844,664Net Income 2024: $776,5902024

Highlighted filing

2024

Revenue$5,621,254
Expenses$4,844,664
Net Income$776,590
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$5,665,869
Liabilities
$1,089,577
Net assets
$4,576,292
Revenue
$5,621,254
Expenses
$4,844,664
Net income
$776,590
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.67$1.09$4.58$5.62$4.84$0.78
2023Detailed filing. Detailed filing data is available for this year.$4.66$0.86$3.80$5.13$4.06$1.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$1.09$2.74$4.90$3.83$1.08
2021Detailed filing. Detailed filing data is available for this year.$2.76$1.09$1.66$4.18$3.33$0.84
2020Detailed filing. Detailed filing data is available for this year.$1.82$1.00$0.82$2.98$3.47$0.49
2019Detailed filing. Detailed filing data is available for this year.$1.75$0.45$1.30$3.57$3.80$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.89$0.39$1.50$3.89$3.94$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.91$0.36$1.55$3.80$4.03$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.31$1.79$3.90$3.66$0.24
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.39$1.55$3.67$3.44$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.43$1.32$3.42$3.22$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.26$1.12$3.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.15$1.04$3.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.15$1.11$3.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 18, 2025
Return Version
2023v6.0
Gross Receipts
$5,621,254
Mission and Program Overview

Mission

The mission of rainbow schools is to provide the highest quality experience to the childeren of hawaii without regard for income or ethnic background.

Early childhood education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,665,286$3,522,554▲ $857,268
Land, Buildings, and Equipment, Net$726,598$750,106▲ $23,508
Savings and Temporary Cash Investments$491,913$493,806▲ $1,893
Pledges and Grants Receivable$30,720$41,445▲ $10,725
Prepaid Expenses and Deferred Charges$31,574$40,800▲ $9,226
Accounts Receivable$16,480$9,527▼ $6,953
Total Assets$4,658,217$5,665,869▲ $1,007,652
Other Assets Total$695,646$807,631▲ $111,985
Liabilities
Other Liabilities$298,357$393,886▲ $95,529
Accounts Payable and Accrued Expenses$252,873$293,062▲ $40,189
Deferred Revenue$155,419$218,292▲ $62,873
Mortgage Notes Payable Secured by Investment Property$151,866$184,337▲ $32,471
Total Liabilities$858,515$1,089,577▲ $231,062
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,388,851$4,138,547▲ $749,696
Net Assets With Donor Restrictions$410,851$437,745▲ $26,894
Total Net Assets Fund Balance$3,799,702$4,576,292▲ $776,590
Total Liabilities and Net Assets / Fund Balance$4,658,217$5,665,869▲ $1,007,652

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$452,767$237,684$690,451
Equipment$20,608$404,024$424,632
Land$228,734-$228,734
Other Land Buildings$47,997$66,788$114,785
Other Assets Org$11,136--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$359,444-▲ $27,252-$376,796
2022$359,485-▲ $1,179-$359,444
2021$358,783-▲ $702-$359,485
2020$356,628-▲ $2,155-$358,783
2019$350,000-▲ $7,623-$356,628
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia BarleyExecutive DiFT$98,678$8,448$107,126

Board Members and Trustees

NameTitle
Diana S BonsignorePresident/se
Charmian LyonsDirector
Dr Jim LyonsDirector
Noelehua ArchambaultDirector
Royal T FruehlingDirector
Tom ValentineDirector
Ann MisuraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,423,034
Program Service Revenue
$4,163,128
Investment Income
$29,144
Other Revenue
$5,948
All Other Contributions
$75,109
Change in Net Assets
$776,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,553,541
Other Expenses$1,252,644
Total Fundraising Expense$40,913
Grants and Similar Amounts Paid$38,479
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,554,738$230,596$33,508$2,818,842
Other Employee Benefits$357,070$35,198$4,656$396,924
Occupancy$297,703$15,969-$313,672
Payroll Taxes$196,447$22,291$2,534$221,272
Fees for Services Other$115,161$70,670-$185,831
Current Officers, Directors, Trustees, and Key Employees$46,601$69,902-$116,503
Office Expenses$76,571$9,676$215$86,462
Insurance$57,121$7,218-$64,339
Depreciation Depletion$48,225$5,358-$53,583
Grants to Domestic Individuals$38,479--$38,479
Fees for Services Accounting-$25,488-$25,488
All Other Expenses$9,960$8,931-$18,891
Information Technology$16,859--$16,859
Travel$14,733--$14,733
Other Expenses$12,255$7,647-$12,255
Conferences and Meetings$6,366--$6,366
Interest-$5,953-$5,953
Total Functional Expenses$4,288,854$514,897$40,913$4,844,664
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,783
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
Operating Lease Liabilities$393,886
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Page 6, Part VI, Line 2

“Charmian lyons dr. Jim lyons director director spouse”

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

“Upon completion of the tax return the board of directors reviews and approves the form 990 prior to its filing.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors oversees the monitoring and enforcement of its compliance policies.”

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

“The board approves compensation only after reviewing compensation amounts from similiar positions of other comparable sized preschools around the state of hawaii.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Rainbow School
EIN
99-0151174
Phone
8082939341
Address
56-463 KAMEHAMEHA HIGHWAY, KAHUKU, HI 96731

Signing Officer

Name
Cynthia Barley
Title
Executive Director
Phone
8082939341
Signed
2025-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana S Bonsignore
Formed
1972
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
92
Volunteers
7

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Investment earnings on endowment funds are used to subsidize qualifying students' tuition and various school program expenditures.”

Raw XML AppendixShowing 400 of 467 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/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF RAINBOW SCHOOLS IS TO PROVIDE THE HIGHEST QUALITY EXPERIENCE TO THE CHILDEREN OF HAWAII WITHOUT REGARD FOR INCOME OR ETHNIC BACKGROUND.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt015969
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IRS990/OfficeExpensesGrp/ProgramServicesAmt076571
IRS990/OfficeExpensesGrp/TotalAmt086462
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0695646
IRS990/OtherAssetsTotalGrp/EOYAmt0807631
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04656
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035198
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0357070
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0396924
IRS990/OtherExpensesGrp/Desc0FOOD AND BEVERAGE
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
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IRS990/OtherExpensesGrp/ProgramServicesAmt0252672
IRS990/OtherExpensesGrp/ProgramServicesAmt1127383
IRS990/OtherExpensesGrp/ProgramServicesAmt260510
IRS990/OtherExpensesGrp/ProgramServicesAmt312255
IRS990/OtherExpensesGrp/TotalAmt0252672
IRS990/OtherExpensesGrp/TotalAmt1127383
IRS990/OtherExpensesGrp/TotalAmt268157
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IRS990/OtherLiabilitiesGrp/EOYAmt0393886
IRS990/OtherRevenueMiscGrp/Desc0CREDIT CARD REBATE
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt033508
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IRS990/OtherSalariesAndWagesGrp/TotalAmt02818842
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02534
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022291
IRS990/PayrollTaxesGrp/ProgramServicesAmt0196447
IRS990/PayrollTaxesGrp/TotalAmt0221272
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt030720
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt041445
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031574
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040800
IRS990/PrincipalOfficerNm0DIANA S BONSIGNORE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04163128
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYProgramServiceRevenueAmt03795615
IRS990/PYRevenuesLessExpensesAmt01062934
IRS990/PYSalariesCompEmpBnftPaidAmt02901380
IRS990/PYTotalExpensesAmt04062669
IRS990/PYTotalRevenueAmt05125603
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0776590
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04163128
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0491913
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0493806
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0452767
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0237684
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0690451
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0359444
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0376796
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt09900
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt027252
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0359485
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0359444
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt01220
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01179
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0358783
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0359485
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0702
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0356628
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0358783
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02155
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0350000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0356628
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0995
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07623
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt020608
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0404024
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0424632
IRS990ScheduleD/LandGrp/BookValueAmt0228734
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0228734
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0389915
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1350204
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt256376
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt311136
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING RIGHT OF USE ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TUITION ASSISTANCE RESTRICTED CD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2UNEMPLOYMENT INSURANCE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047997
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066788
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0114785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0393886
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITIES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.92940
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT EARNINGS ON ENDOWMENT FUNDS ARE USED TO SUBSIDIZE QUALIFYING STUDENTS' TUITION AND VARIOUS SCHOOL PROGRAM EXPENDITURES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.07060
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0750106
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0807631
IRS990ScheduleD/TotalLiabilityAmt0393886
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL REGISTRATION MATERIAL CONTAINS THE RACIALLY NONDISCRIMINATORY POLICY OF THE SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT INQUIRE AS TO THE RACIAL BACKGROUND OF ITS STUDENTS OR EMPLOYEES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2GOVERNMENT GRANTS PROVIDED TO THE SCHOOLS ARE USED TO SUBSIDIZE MEAL EXPENDITURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt038479
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID - TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt034
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PART I, LINE 2: FINANCIAL AID IS AWARDED TO STUDENTS BASED ON FINANCIAL NEED. APPLICATIONS TO VERIFY INCOME ARE MADE DIRECTLY WITH THE SCHOOL. APPROVAL OF THE AID IS DETERMINED BY THE EXECUTIVE DIRECTOR. FINANCIAL AID IS THEN APPLIED TOWARDS THE STUDENT'S ACCOUNT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHARMIAN LYONS DR. JIM LYONS DIRECTOR DIRECTOR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON COMPLETION OF THE TAX RETURN THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OVERSEES THE MONITORING AND ENFORCEMENT OF ITS COMPLIANCE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD APPROVES COMPENSATION ONLY AFTER REVIEWING COMPENSATION AMOUNTS FROM SIMILIAR POSITIONS OF OTHER COMPARABLE SIZED PRESCHOOLS AROUND THE STATE OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt05665869
IRS990/TotalAssetsGrp/BOYAmt04658217
IRS990/TotalAssetsGrp/EOYAmt05665869

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