Civic Intelligence

Rainbow School

990 • Fiscal year 2015 • EIN 99-0151174

Oct 01, 2014 to Sep 30, 2015 • Filed on Aug 04, 2016

Organization ProfileWWW.RAINBOWSCHOOLS.COM
56-463 Kamehameha HighwayKahuku, HI 96731

(808) 293-9341

Siviq Scores

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

Liabilities / Assets

61st percentile

0.20x

Higher debt load relative to assets than 61% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

50th percentile

0.11x

Higher debt load relative to revenue than 50% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

60th percentile

6.2%

Higher net margin than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

61st percentile

$84,042

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

59th percentile

7.3%

Faster revenue growth than 59% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$1,939,249

Up $185,799 (+11%) from 2014

Net Assets

Up

$1,549,886

Up $228,033 (+17%) from 2014

Liabilities

Down

$389,363

Down $42,234 (-9.8%) from 2014

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin60th percentile

Revenue

Up

$3,671,601

Up $250,200 (+7.3%) from 2014

Expenses

Up

$3,443,568

Up $227,467 (+7.1%) from 2014

Net Income

Up

$228,033

Up $22,733 (+11%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$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

2015

Assets$1,939,249
Liabilities$389,363
Net Assets$1,549,886
Open 2015 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$3,671,601
Expenses$3,443,568
Net Income$228,033
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Aug 4, 2016
Return Version
2014v6.0
Gross Receipts
$3,686,647
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$809,276$782,866▼ $26,410
Land, Buildings, and Equipment, Net$302,599$420,901▲ $118,302
Savings and Temporary Cash Investments$71,564$224,530▲ $152,966
Accounts Receivable$70,157$66,242▼ $3,915
Prepaid Expenses and Deferred Charges$87,348$37,714▼ $49,634
Pledges and Grants Receivable-$17,956-
Total Assets$1,753,450$1,939,249▲ $185,799
Other Assets Total$412,506$389,040▼ $23,466
Liabilities
Mortgage Notes Payable Secured by Investment Property$148,029$171,213▲ $23,184
Accounts Payable and Accrued Expenses$219,184$139,623▼ $79,561
Deferred Revenue-$78,527-
Other Liabilities$64,384--
Total Liabilities$431,597$389,363▼ $42,234
Net Assets / Fund Balance
Unrestricted Net Assets$937,961$1,193,331▲ $255,370
Permanently Rstr Net Assets$350,000$350,000→ $0
Temporarily Rstr Net Assets$33,892$6,555▼ $27,337
Total Net Assets Fund Balance$1,321,853$1,549,886▲ $228,033
Total Liabilities and Net Assets / Fund Balance$1,753,450$1,939,249▲ $185,799

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$150,891$155,343$306,234
Land$229,937-$229,937
Buildings$12,800$169,753$182,553
Other Land Buildings$27,273$9,468$36,741
Other Assets Org$1,033--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$351,736-▲ $1,910-$352,096
2013$350,996-▲ $2,136-$351,736
2012$355,159-▲ $2,227-$350,996
2011$355,175-▲ $6,289-$355,159
2010$351,506-▲ $6,275-$355,175
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia BarleyExecutive DiFT$78,843$5,199$84,042
Steven AlbertPresident/pa-$24,420$11,089$35,509

Board Members and Trustees

NameTitle
Dr Jim LyonsDirector
Royal T FruehlingDirector
Anita CoitSecretary
Ann MisuraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$245,631
Program Service Revenue
$3,411,686
Investment Income
$4,826
Other Revenue
$9,458
All Other Contributions
$56,543
Change in Net Assets
$228,033

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,671,601
Revenue Not Reported on Form 990
$394,874
Total Revenue per Audited Statements
$4,066,475
Total Revenue per Form 990
$3,671,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,389,262
Other Expenses$1,033,117
Total Fundraising Expense$29,752
Grants and Similar Amounts Paid$21,189
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,684,655$144,328$4,420$1,833,403
Other Employee Benefits$272,128$29,288$3,661$305,077
Occupancy$245,747$12,918-$258,665
Payroll Taxes$136,016$14,639$1,829$152,484
Current Officers, Directors, Trustees, and Key Employees$37,479$42,080$18,739$98,298
Other Expenses$35,185$5,959-$41,144
All Other Expenses$21,156$16,366-$37,522
Depreciation Depletion$31,585$3,509-$35,094
Fees for Services Accounting-$34,335-$34,335
Fees for Services Other$34,057--$34,057
Office Expenses$27,745$4,895$1,103$33,743
Insurance$18,632$3,288-$21,920
Grants to Domestic Individuals$21,189--$21,189
Interest$13,790--$13,790
Travel$10,534$1,859-$12,393
Conferences and Meetings$697--$697
Total Functional Expenses$3,093,561$320,255$29,752$3,443,568

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,838,442
Expenses per Audited Statements$3,443,568
Total Expenses per Form 990$3,443,568
Expenses Not Reported on Form 990$394,874
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,504
Fundraising Direct Expenses$15,046
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cookie Sales$20,302$20,302$12,229$8,073
Total Events$20,302$20,302$12,229$8,073
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Page 6, Part VI, Line 11B

“Upon completion of the tax return the board of directors convene to review and approve the form 990 prior to its filing.”

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

“The board of directors oversee 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 15B

“The board approves compensation only after reviewing compensation amounts from similiar positions or 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
Steven Albert
Title
President
Phone
8082939341
Signed
2016-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Albert
Formed
1972
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
4
Employees
124
Volunteers
4

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP ST STE 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.”

Schedule D, Page 3, Part X

“Management is required to ascertain the effect of unsertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management is not aware of any uncertain tax positions. Tax returns are open for examination by the taxing authorities until the statute of limitations (generally three years) expire.”

Raw XML AppendixShowing 400 of 469 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/OtherExpensesGrp/TotalAmt0320087
IRS990/OtherExpensesGrp/TotalAmt1144396
IRS990/OtherExpensesGrp/TotalAmt245274
IRS990/OtherExpensesGrp/TotalAmt341144
IRS990/OtherLiabilitiesGrp/BOYAmt064384
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04420
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0144328
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01684655
IRS990/OtherSalariesAndWagesGrp/TotalAmt01833403
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01829
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014639
IRS990/PayrollTaxesGrp/ProgramServicesAmt0136016
IRS990/PayrollTaxesGrp/TotalAmt0152484
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0350000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0350000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017956
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt087348
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037714
IRS990/PrincipalOfficerNm0STEVEN ALBERT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1LATE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03411186
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03411186
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0252109
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt017327
IRS990/PYInvestmentIncomeAmt05301
IRS990/PYOtherExpensesAmt0917663
IRS990/PYOtherRevenueAmt09761
IRS990/PYProgramServiceRevenueAmt03154230
IRS990/PYRevenuesLessExpensesAmt0205300
IRS990/PYSalariesCompEmpBnftPaidAmt02281111
IRS990/PYTotalExpensesAmt03216101
IRS990/PYTotalRevenueAmt03421401
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0228033
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03411686
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071564
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0224530
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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/BookValueAmt012800
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0169753
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0182553
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0351736
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0352096
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt01550
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01910
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0350996
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0351736
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt01396
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02136
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0355159
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0350996
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt06390
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02227
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0355175
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0355159
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt06305
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06289
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0351506
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0355175
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt02606
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06275
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0394874
IRS990ScheduleD/DonatedServicesUseFcltsAmt0394874
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0150891
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0155343
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0306234
IRS990ScheduleD/ExpensesNotReportedAmt0394874
IRS990ScheduleD/ExpensesSubtotalAmt03443568
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0229937
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0229937
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0350000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt138007
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21033
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TUITION ASSISTANCE RESTRICTED CASH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNEMPLOYMENT INSURANCE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027273
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09468
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036741
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.94050
IRS990ScheduleD/RevenueNotReportedAmt0394874
IRS990ScheduleD/RevenueSubtotalAmt03671601
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT EARNINGS ON ENDOWMENT FUNDS ARE USED TO SUBSIDIZE QUALIFYING STUDENTS' TUITION AND VARIOUS SCHOOL PROGRAM EXPENDITURES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT IS REQUIRED TO ASCERTAIN THE EFFECT OF UNSERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. TAX RETURNS ARE OPEN FOR EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE STATUTE OF LIMITATIONS (GENERALLY THREE YEARS) EXPIRE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.05950
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0420901
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0389040
IRS990ScheduleD/TotalExpensesPerForm990Amt03443568
IRS990ScheduleD/TotalRevenuePerForm990Amt03671601
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04066475
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03838442
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
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012229
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0COOKIE SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020302
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020302
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020302
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020302
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08073
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012229
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012229
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt021189
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID - TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0152
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PART I, LINE 2: FINANCIAL AID IS AWARDED TO STUDENTS BASED ON FINANCIAL NEED. APPLICATION TO VERIFY INCOME IS 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/ExplanationTxt0UPON COMPLETION OF THE TAX RETURN THE BOARD OF DIRECTORS CONVENE TO REVIEW AND APPROVE THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS OVERSEE THE MONITORING AND ENFORCEMENT OF ITS COMPLIANCE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD APPROVES COMPENSATION ONLY AFTER REVIEWING COMPENSATION AMOUNTS FROM SIMILIAR POSITIONS OF OTHER COMPARABLE SIZED PRESCHOOLS AROUND THE STATE OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD APPROVES COMPENSATION ONLY AFTER REVIEWING COMPENSATION AMOUNTS FROM SIMILIAR POSITIONS OR 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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt033892
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt06555
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01753450
IRS990/TotalAssetsEOYAmt01939249
IRS990/TotalAssetsGrp/BOYAmt01753450
IRS990/TotalAssetsGrp/EOYAmt01939249

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,939,249
Liabilities
$389,363
Net assets
$1,549,886
Revenue
$3,671,601
Expenses
$3,443,568
Net income
$228,033
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