Civic Intelligence

Rainbow School

990 • Fiscal year 2016 • EIN 99-0151174

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 14, 2017

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

56th percentile

0.15x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.08x

Higher debt load relative to revenue than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

61st percentile

6.1%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

69th percentile

8.2%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

6.1%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$2,097,517

Up $158,268 (+8.2%) from 2015

Net Assets

Up

$1,786,342

Up $236,456 (+15%) from 2015

Liabilities

Down

$311,175

Down $78,188 (-20%) from 2015

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin61st percentile

Revenue

Up

$3,896,828

Up $225,227 (+6.1%) from 2015

Expenses

Up

$3,660,372

Up $216,804 (+6.3%) from 2015

Net Income

Up

$236,456

Up $8,423 (+3.7%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth69th 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

2016

Assets$2,097,517
Liabilities$311,175
Net Assets$1,786,342
Open 2016 Filing

Operations Trend

Revenue Growth58th 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

2016

Revenue$3,896,828
Expenses$3,660,372
Net Income$236,456
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 14, 2017
Return Version
2015v3.0
Gross Receipts
$3,932,008
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$782,866$928,861▲ $145,995
Land, Buildings, and Equipment, Net$420,901$398,221▼ $22,680
Savings and Temporary Cash Investments$224,530$227,339▲ $2,809
Accounts Receivable$66,242$124,158▲ $57,916
Prepaid Expenses and Deferred Charges$37,714$23,264▼ $14,450
Pledges and Grants Receivable$17,956$17,534▼ $422
Total Assets$1,939,249$2,097,517▲ $158,268
Other Assets Total$389,040$378,140▼ $10,900
Liabilities
Accounts Payable and Accrued Expenses$139,623$218,998▲ $79,375
Deferred Revenue$78,527$61,502▼ $17,025
Mortgage Notes Payable Secured by Investment Property$171,213$30,675▼ $140,538
Total Liabilities$389,363$311,175▼ $78,188
Net Assets / Fund Balance
Unrestricted Net Assets$1,193,331$1,246,758▲ $53,427
Permanently Rstr Net Assets$350,000$350,000→ $0
Temporarily Rstr Net Assets$6,555$189,584▲ $183,029
Total Net Assets Fund Balance$1,549,886$1,786,342▲ $236,456
Total Liabilities and Net Assets / Fund Balance$1,939,249$2,097,517▲ $158,268

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$134,645$195,514$330,159
Land$229,937-$229,937
Buildings$13,714$171,139$184,853
Other Land Buildings$19,925$16,816$36,741
Other Assets Org$1,033--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$352,096-▲ $2,589-$350,000
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
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia BarleyExecutive DiFT$89,596$5,480$95,076

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$456,406
Program Service Revenue
$3,433,860
Investment Income
$5,398
Other Revenue
$1,164
All Other Contributions
$255,995
Change in Net Assets
$236,456

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,896,828
Revenue Not Reported on Form 990
$394,674
Total Revenue per Audited Statements
$4,291,502
Total Revenue per Form 990
$3,896,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,470,389
Other Expenses$1,155,223
Grants and Similar Amounts Paid$34,760
Total Fundraising Expense$31,219
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,711,183$170,959$7,205$1,889,347
Other Employee Benefits$285,268$31,530$2,752$319,550
Occupancy$249,527$13,433-$262,960
Payroll Taxes$151,411$17,813$2,055$171,279
Current Officers, Directors, Trustees, and Key Employees$36,085$36,085$18,043$90,213
Fees for Services Other$90,050--$90,050
All Other Expenses$49,687$22,916$1,164$73,767
Depreciation Depletion$44,014$4,891-$48,905
Other Expenses$33,781$5,961-$39,742
Office Expenses$31,194$5,506-$36,700
Grants to Domestic Individuals$34,560--$34,560
Fees for Services Lobbying-$27,749-$27,749
Insurance$17,904$3,160-$21,064
Interest$10,437--$10,437
Information Technology$8,667--$8,667
Travel$6,888$1,215-$8,103
Grants to Domestic Orgs$200--$200
Conferences and Meetings$85--$85
Total Functional Expenses$3,279,887$349,266$31,219$3,660,372

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,055,046
Total Expenses per Form 990$3,660,372
Expenses per Audited Statements$3,660,172
Expenses Not Reported on Form 990$394,874
Expenses Not Reported on Financial Statements$200
Other Expense Adjustments$200
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,344
Fundraising Direct Expenses$35,180
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Regal Foods$34,138$21,963$21,915$48
ZIPPY'S CHILI$11,377$6,405$6,307$98
Total Events$45,515$28,368$28,222$146
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
No
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 reviews and approves 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
2017-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Albert
Formed
1972
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
129
Volunteers
5

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

“Grants to organizations -200 grants to organizations 200”

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 4, Part XI, Line 2D

“Grants to organizations -200”

Schedule D, Page 4, Part XII, Line 4B

“Grants to organizations 200”

Raw XML AppendixShowing 400 of 485 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/ProgramServicesAmt1148411
IRS990/OtherExpensesGrp/ProgramServicesAmt245605
IRS990/OtherExpensesGrp/ProgramServicesAmt333781
IRS990/OtherExpensesGrp/TotalAmt0324930
IRS990/OtherExpensesGrp/TotalAmt1148411
IRS990/OtherExpensesGrp/TotalAmt253653
IRS990/OtherExpensesGrp/TotalAmt339742
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07205
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0170959
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01711183
IRS990/OtherSalariesAndWagesGrp/TotalAmt01889347
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02055
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017813
IRS990/PayrollTaxesGrp/ProgramServicesAmt0151411
IRS990/PayrollTaxesGrp/TotalAmt0171279
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0350000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0350000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017956
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017534
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt037714
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023264
IRS990/PrincipalOfficerNm0STEVEN ALBERT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1LATE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03433316
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1544
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03433316
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1544
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0245631
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt021189
IRS990/PYInvestmentIncomeAmt04826
IRS990/PYOtherExpensesAmt01033117
IRS990/PYOtherRevenueAmt09458
IRS990/PYProgramServiceRevenueAmt03411686
IRS990/PYRevenuesLessExpensesAmt0228033
IRS990/PYSalariesCompEmpBnftPaidAmt02389262
IRS990/PYTotalExpensesAmt03443568
IRS990/PYTotalRevenueAmt03671601
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0236456
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03433860
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0224530
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0227339
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/BookValueAmt013714
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0171139
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0184853
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0352096
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0350000
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt04685
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02589
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0351736
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0352096
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt01550
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01910
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0350996
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0351736
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt01396
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02136
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0355159
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0350996
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt06390
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02227
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0355175
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0355159
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt06305
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06289
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0394874
IRS990ScheduleD/DonatedServicesUseFcltsAmt0394874
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0134645
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0195514
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0330159
IRS990ScheduleD/ExpensesNotReportedAmt0394874
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0200
IRS990ScheduleD/ExpensesSubtotalAmt03660172
IRS990ScheduleD/LandGrp/BookValueAmt0229937
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0229937
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0350000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt127107
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21033
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TUITION ASSISTANCE RESTRICTED CASH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNEMPLOYMENT INSURANCE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/OtherExpensesNotIncludedAmt0200
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019925
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016816
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036741
IRS990ScheduleD/OtherRevenueAmt0-200
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0394674
IRS990ScheduleD/RevenueSubtotalAmt03896828
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT EARNINGS ON ENDOWMENT FUNDS ARE USED TO SUBSIDIZE QUALIFYING STUDENTS' TUITION AND VARIOUS SCHOOL PROGRAM EXPENDITURES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GRANTS TO ORGANIZATIONS -200
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GRANTS TO ORGANIZATIONS 200
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0398221
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0378140
IRS990ScheduleD/TotalExpensesPerForm990Amt03660372
IRS990ScheduleD/TotalRevenuePerForm990Amt03896828
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04291502
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04055046
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/CharitableContributionsTotAmt017147
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt04972
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt012175
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt028222
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ZIPPY'S CHILI
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0REGAL FOODS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011377
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt034138
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045515
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06405
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt021963
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt028368
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0146
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt028222
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06307
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt021915
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt034560
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID - TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt084
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/ExplanationTxt0UPON COMPLETION OF THE TAX RETURN THE BOARD OF DIRECTORS REVIEWS AND APPROVES 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/ExplanationTxt5GRANTS TO ORGANIZATIONS -200 GRANTS TO ORGANIZATIONS 200
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,097,517
Liabilities
$311,175
Net assets
$1,786,342
Revenue
$3,896,828
Expenses
$3,660,372
Net income
$236,456
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