Civic Intelligence

Rainbow School

990 • Fiscal year 2018 • EIN 99-0151174

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 12, 2019

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

64th percentile

0.21x

Higher debt load relative to assets than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

51st percentile

0.10x

Higher debt load relative to revenue than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

42nd percentile

-0.9%

Faster asset growth than 42% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

47th percentile

2.5%

Faster revenue growth than 47% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$1,894,285

Down $16,924 (-0.9%) from 2017

Net Assets

Down

$1,501,744

Down $51,544 (-3.3%) from 2017

Liabilities

Up

$392,541

Up $34,620 (+9.7%) from 2017

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin35th percentile

Revenue

Up

$3,891,796

Up $94,509 (+2.5%) from 2017

Expenses

Down

$3,943,340

Down $87,001 (-2.2%) from 2017

Net Income

Up

-$51,544

Up $181,510 (+78%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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

2018

Assets$1,894,285
Liabilities$392,541
Net Assets$1,501,744
Open 2018 Filing

Operations Trend

Revenue Growth47th 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

2018

Revenue$3,891,796
Expenses$3,943,340
Net Income-$51,544
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 12, 2019
Return Version
2017v2.3
Gross Receipts
$3,905,293
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
Savings and Temporary Cash Investments$229,418$481,684▲ $252,266
Land, Buildings, and Equipment, Net$439,477$429,050▼ $10,427
Cash and Non-Interest-Bearing Accounts$732,586$415,346▼ $317,240
Accounts Receivable$76,565$59,529▼ $17,036
Prepaid Expenses and Deferred Charges$9,578$19,582▲ $10,004
Pledges and Grants Receivable$32,742$16,443▼ $16,299
Total Assets$1,911,209$1,894,285▼ $16,924
Other Assets Total$390,843$472,651▲ $81,808
Liabilities
Accounts Payable and Accrued Expenses$237,865$238,581▲ $716
Deferred Revenue$99,659$133,563▲ $33,904
Mortgage Notes Payable Secured by Investment Property$20,397$20,397→ $0
Total Liabilities$357,921$392,541▲ $34,620
Net Assets / Fund Balance
Unrestricted Net Assets$1,195,382$1,126,071▼ $69,311
Permanently Rstr Net Assets$350,000$350,000→ $0
Temporarily Rstr Net Assets$7,906$25,673▲ $17,767
Total Net Assets Fund Balance$1,553,288$1,501,744▼ $51,544
Total Liabilities and Net Assets / Fund Balance$1,911,209$1,894,285▼ $16,924

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$86,564$278,424$364,988
Buildings$94,929$179,610$274,539
Land$229,937-$229,937
Other Land Buildings$17,620$31,797$49,417
Other Assets Org$50,336--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$353,677-▲ $4,966-$354,966
2016$350,000-▲ $3,677-$353,677
2015$352,096-▲ $2,589-$350,000
2014$351,736-▲ $1,910-$352,096
2013$350,996-▲ $2,136-$351,736
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia BarleyExecutive DiFT$87,853$5,480$93,333

Board Members and Trustees

NameTitle
Steven AlbertPresident
Anita CoitDirector
Dr Jim LyonsDirector
Jackie Dudock 62018 BeginDirector
Royal T FruehlingDirector
Diana S BonsignoreSecretary
Ann MisuraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$440,065
Program Service Revenue
$3,431,376
Investment Income
$7,231
Other Revenue
$13,124
All Other Contributions
$239,856
Change in Net Assets
$-51,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,616,445
Other Expenses$1,227,345
Grants and Similar Amounts Paid$99,550
Total Fundraising Expense$34,447
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,830,977$186,127$28,235$2,045,339
Other Employee Benefits$271,699$31,974$4,076$307,749
Occupancy$278,223$14,943-$293,166
Payroll Taxes$143,651$18,573$2,136$164,360
Fees for Services Other$70,539$35,471-$106,010
Grants to Domestic Individuals$99,550--$99,550
Current Officers, Directors, Trustees, and Key Employees$39,599$59,398-$98,997
Office Expenses$58,513$8,436-$66,949
All Other Expenses$25,865$27,415-$53,280
Depreciation Depletion$47,223$5,247-$52,470
Other Expenses$29,347$4,231-$33,578
Fees for Services Accounting-$28,838-$28,838
Insurance$14,666$2,114-$16,780
Information Technology$14,943--$14,943
Travel$10,312$1,487-$11,799
Conferences and Meetings$218--$218
Total Functional Expenses$3,473,592$435,301$34,447$3,943,340
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,621
Fundraising Direct Expenses$13,497
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
ZIPPY'S CHILI$20,178$20,178$10,708$9,470
Total Events$20,178$20,178$10,708$9,470
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
Backup withholding compliance
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
Cynthia Barley
Title
Executive Director
Phone
8082939341
Signed
2019-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Albert
Formed
1972
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
136
Volunteers
6

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

“Tuition scholarships -99,550 tuition scholarships 99,550”

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.”

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IRS990/OtherExpensesGrp/ProgramServicesAmt0326577
IRS990/OtherExpensesGrp/ProgramServicesAmt1135062
IRS990/OtherExpensesGrp/ProgramServicesAmt276628
IRS990/OtherExpensesGrp/ProgramServicesAmt329347
IRS990/OtherExpensesGrp/TotalAmt0326577
IRS990/OtherExpensesGrp/TotalAmt1135062
IRS990/OtherExpensesGrp/TotalAmt287675
IRS990/OtherExpensesGrp/TotalAmt333578
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt028235
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0186127
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01830977
IRS990/OtherSalariesAndWagesGrp/TotalAmt02045339
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02136
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018573
IRS990/PayrollTaxesGrp/ProgramServicesAmt0143651
IRS990/PayrollTaxesGrp/TotalAmt0164360
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0350000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0350000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt032742
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt016443
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09578
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019582
IRS990/PrincipalOfficerNm0STEVEN ALBERT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03431376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03431376
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0223922
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0202497
IRS990/PYInvestmentIncomeAmt05775
IRS990/PYOtherExpensesAmt01227037
IRS990/PYOtherRevenueAmt0493
IRS990/PYProgramServiceRevenueAmt03567097
IRS990/PYRevenuesLessExpensesAmt0-233054
IRS990/PYSalariesCompEmpBnftPaidAmt02600807
IRS990/PYTotalExpensesAmt04030341
IRS990/PYTotalRevenueAmt03797287
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-51544
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03431376
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0229418
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0481684
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt094929
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0179610
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0274539
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0353677
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0354966
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt03677
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt04966
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0350000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0353677
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03677
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0352096
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0350000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt04685
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02589
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0351736
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0352096
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01550
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01910
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0350996
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0351736
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt01396
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02136
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt086564
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0278424
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0364988
IRS990ScheduleD/LandGrp/BookValueAmt0229937
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0229937
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0350000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt172315
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt250336
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TUITION ASSISTANCE RESTRICTED CASH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2UNEMPLOYMENT INSURANCE RESERVE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017620
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031797
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt049417
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.98600
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/TermEndowmentBalanceEOYPct00.01400
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0429050
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0472651
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/DirectExpenseSummaryEventsAmt010708
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ZIPPY'S CHILI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020178
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020178
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020178
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020178
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09470
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010708
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010708
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt099550
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID - TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0181
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/ExplanationTxt5TUITION SCHOLARSHIPS -99,550 TUITION SCHOLARSHIPS 99,550
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07906
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025673
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01911209
IRS990/TotalAssetsEOYAmt01894285
IRS990/TotalAssetsGrp/BOYAmt01911209
IRS990/TotalAssetsGrp/EOYAmt01894285
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0440065
IRS990/TotalEmployeeCnt0136
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt034447
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0435301
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03473592
IRS990/TotalFunctionalExpensesGrp/TotalAmt03943340
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0357921

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,894,285
Liabilities
$392,541
Net assets
$1,501,744
Revenue
$3,891,796
Expenses
$3,943,340
Net income
-$51,544
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