Civic Intelligence

Rainbow School

990 • Fiscal year 2019 • EIN 99-0151174

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 11, 2020

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

69th percentile

0.26x

Higher debt load relative to assets than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.13x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

25th percentile

-6.6%

Higher net margin than 25% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

14th percentile

-7.6%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-8.4%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$1,749,632

Down $144,653 (-7.6%) from 2018

Net Assets

Down

$1,299,430

Down $202,314 (-13%) from 2018

Liabilities

Up

$450,202

Up $57,661 (+15%) from 2018

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin25th percentile

Revenue

Down

$3,565,361

Down $326,435 (-8.4%) from 2018

Expenses

Down

$3,799,321

Down $144,019 (-3.7%) from 2018

Net Income

Down

-$233,960

Down $182,416 (-354%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth14th 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

2019

Assets$1,749,632
Liabilities$450,202
Net Assets$1,299,430
Open 2019 Filing

Operations Trend

Revenue Growth24th 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

2019

Revenue$3,565,361
Expenses$3,799,321
Net Income-$233,960
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 11, 2020
Return Version
2018v3.2
Gross Receipts
$3,579,963
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
Land, Buildings, and Equipment, Net$429,050$542,774▲ $113,724
Savings and Temporary Cash Investments$481,684$484,278▲ $2,594
Cash and Non-Interest-Bearing Accounts$415,346$281,397▼ $133,949
Pledges and Grants Receivable$16,443$17,877▲ $1,434
Prepaid Expenses and Deferred Charges$19,582$16,536▼ $3,046
Accounts Receivable$59,529$2,182▼ $57,347
Total Assets$1,894,285$1,749,632▼ $144,653
Other Assets Total$472,651$404,588▼ $68,063
Liabilities
Accounts Payable and Accrued Expenses$238,581$219,694▼ $18,887
Deferred Revenue$133,563$133,175▼ $388
Mortgage Notes Payable Secured by Investment Property$20,397$97,333▲ $76,936
Total Liabilities$392,541$450,202▲ $57,661
Net Assets / Fund Balance
Unrestricted Net Assets$1,126,071$939,565▼ $186,506
Permanently Rstr Net Assets$350,000$350,000→ $0
Temporarily Rstr Net Assets$25,673$9,865▼ $15,808
Total Net Assets Fund Balance$1,501,744$1,299,430▼ $202,314
Total Liabilities and Net Assets / Fund Balance$1,894,285$1,749,632▼ $144,653

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$186,193$295,401$481,594
Buildings$95,362$186,377$281,739
Land$230,237-$230,237
Other Land Buildings$30,982$35,679$66,661
Other Assets Org$1,033--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$354,966-▲ $8,735-$350,000
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
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia BarleyExecutive DiFT$90,444$6,014$96,458

Board Members and Trustees

NameTitle
Steven AlbertPresident
Charmian Cushnie LyonsDirector
Dr Jim LyonsDirector
Jackie DudockDirector
Royal T FruehlingDirector
Diana S BonsignoreSecretary
Ann MisuraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$221,713
Program Service Revenue
$3,311,083
Investment Income
$15,357
Other Revenue
$17,208
All Other Contributions
$19,489
Change in Net Assets
$-233,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,529,954
Other Expenses$1,141,421
Grants and Similar Amounts Paid$127,946
Total Fundraising Expense$33,431
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,764,677$170,070$25,894$1,960,641
Other Employee Benefits$271,883$30,606$4,068$306,557
Occupancy$274,493$14,447-$288,940
Payroll Taxes$141,961$17,805$2,104$161,870
Grants to Domestic Individuals$127,946--$127,946
Fees for Services Other$24,544$98,871-$123,415
Current Officers, Directors, Trustees, and Key Employees$40,354$60,532-$100,886
Depreciation Depletion$68,168$7,574-$75,742
Office Expenses$41,073$5,760$1,365$48,198
Insurance$24,874$3,489-$28,363
All Other Expenses$6,670$14,394-$21,064
Fees for Services Accounting-$16,147-$16,147
Information Technology$15,707--$15,707
Other Expenses$15,689$8,012-$15,689
Travel$10,887$1,527-$12,414
Interest-$6,097-$6,097
Conferences and Meetings$1,013--$1,013
Total Functional Expenses$3,310,559$455,331$33,431$3,799,321
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,853
Fundraising Direct Expenses$13,645
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
ZIPPY'S CHILI$19,380$19,380$10,819$8,561
Kalua Pig Fundr$6,290$6,290$325$5,965
Total Events$25,670$25,670$11,144$14,526
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 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 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
2020-08-11
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
114
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 8 - prior period adjustment to include 30,000 to capitalize an asset and a net amount of 1,646 to prepaid insurance and liabilites at year end.”

Form 990, Part XI, Line 9

“Tuition scholarships -127,946 tuition scholarships 127,946”

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/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0472651
IRS990/OtherAssetsTotalGrp/EOYAmt0404588
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04068
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030606
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0271883
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0306557
IRS990/OtherExpensesGrp/Desc0FOOD AND BEVERAGE
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3PROGRAM ACTIVITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08012
IRS990/OtherExpensesGrp/ProgramServicesAmt0317508
IRS990/OtherExpensesGrp/ProgramServicesAmt1105986
IRS990/OtherExpensesGrp/ProgramServicesAmt257126
IRS990/OtherExpensesGrp/ProgramServicesAmt315689
IRS990/OtherExpensesGrp/TotalAmt0317508
IRS990/OtherExpensesGrp/TotalAmt1105986
IRS990/OtherExpensesGrp/TotalAmt265138
IRS990/OtherExpensesGrp/TotalAmt315689
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025894
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0170070
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01764677
IRS990/OtherSalariesAndWagesGrp/TotalAmt01960641
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02104
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017805
IRS990/PayrollTaxesGrp/ProgramServicesAmt0141961
IRS990/PayrollTaxesGrp/TotalAmt0161870
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0350000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0350000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt016443
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017877
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019582
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016536
IRS990/PrincipalOfficerNm0STEVEN ALBERT
IRS990/PriorPeriodAdjustmentsAmt031646
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03311083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03311083
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0440065
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt099550
IRS990/PYInvestmentIncomeAmt07231
IRS990/PYOtherExpensesAmt01227345
IRS990/PYOtherRevenueAmt013124
IRS990/PYProgramServiceRevenueAmt03431376
IRS990/PYRevenuesLessExpensesAmt0-51544
IRS990/PYSalariesCompEmpBnftPaidAmt02616445
IRS990/PYTotalExpensesAmt03943340
IRS990/PYTotalRevenueAmt03891796
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-233960
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03311083
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0481684
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0484278
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/BookValueAmt095362
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0186377
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0281739
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0354966
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0350000
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt013701
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt08735
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0353677
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0354966
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt03677
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04966
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0350000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0353677
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03677
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0352096
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0350000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt04685
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02589
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0351736
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0352096
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt01550
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01910
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0186193
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0295401
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0481594
IRS990ScheduleD/LandGrp/BookValueAmt0230237
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0230237
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0350000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt153555
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21033
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TUITION ASSISTANCE RESTRICTED CASH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNEMPLOYMENT INSURANCE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt030982
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035679
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066661
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/TotalBookValueLandBuildingsAmt0542774
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0404588
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/DirectExpenseSummaryEventsAmt011144
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ZIPPY'S CHILI
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0KALUA PIG FUNDR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019380
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06290
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025670
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019380
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06290
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025670
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014526
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011144
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010819
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0325
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0127946
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID - TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt094
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 OVERSEE 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/ExplanationTxt4THE BOARD APPROVES COMPENSATION ONLY AFTER REVIEWING COMPENSATION AMOUNTS FROM SIMILIAR POSITIONS OR OTHER COMPARABLE SIZED PRESCHOOLS AROUND THE STATE OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LINE 8 - PRIOR PERIOD ADJUSTMENT TO INCLUDE 30,000 TO CAPITALIZE AN ASSET AND A NET AMOUNT OF 1,646 TO PREPAID INSURANCE AND LIABILITES AT YEAR END.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TUITION SCHOLARSHIPS -127,946 TUITION SCHOLARSHIPS 127,946
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 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,749,632
Liabilities
$450,202
Net assets
$1,299,430
Revenue
$3,565,361
Expenses
$3,799,321
Net income
-$233,960
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