Civic Intelligence

Rainbow School

990 • Fiscal year 2021 • EIN 99-0151174

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 15, 2022

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

80th percentile

0.40x

Higher debt load relative to assets than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.26x

Higher debt load relative to revenue than 70% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

62nd percentile

20%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

68th percentile

$96,268

Higher top officer pay than 68% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

86th percentile

51%

Faster asset growth than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

40%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$2,755,939

Up $931,323 (+51%) from 2020

Net Assets

Up

$1,661,404

Up $841,207 (+103%) from 2020

Liabilities

Up

$1,094,535

Up $90,116 (+9.0%) from 2020

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin62nd percentile

Revenue

Up

$4,176,154

Up $1,200,925 (+40%) from 2020

Expenses

Down

$3,334,947

Down $134,515 (-3.9%) from 2020

Net Income

Up

$841,207

Up $1,335,440 (+270%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2021

Assets$2,755,939
Liabilities$1,094,535
Net Assets$1,661,404
Open 2021 Filing

Operations Trend

Revenue Growth72nd 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

2021

Revenue$4,176,154
Expenses$3,334,947
Net Income$841,207
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 15, 2022
Return Version
2020v4.0
Gross Receipts
$4,184,230
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$362,217$1,021,103▲ $658,886
Land, Buildings, and Equipment, Net$520,051$808,110▲ $288,059
Savings and Temporary Cash Investments$486,333$488,180▲ $1,847
Pledges and Grants Receivable$6,992$35,719▲ $28,727
Accounts Receivable$67,742$25,468▼ $42,274
Prepaid Expenses and Deferred Charges$18,562$15,329▼ $3,233
Total Assets$1,824,616$2,755,939▲ $931,323
Other Assets Total$362,719$362,030▼ $689
Liabilities
Mortgage Notes Payable Secured by Investment Property$687,061$705,111▲ $18,050
Accounts Payable and Accrued Expenses$210,032$258,210▲ $48,178
Deferred Revenue$107,326$131,214▲ $23,888
Total Liabilities$1,004,419$1,094,535▲ $90,116
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$390,541$1,270,012▲ $879,471
Net Assets With Donor Restrictions$429,656$391,392▼ $38,264
Total Net Assets Fund Balance$820,197$1,661,404▲ $841,207
Total Liabilities and Net Assets / Fund Balance$1,824,616$2,755,939▲ $931,323

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$455,638$185,441$641,079
Equipment$104,460$364,337$468,797
Land$229,937-$229,937
Other Land Buildings$18,075$39,153$57,228
Other Assets Org$894--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$356,628-▲ $2,155-$358,783
2019$350,000-▲ $7,623-$356,628
2018$354,966-▲ $8,735-$350,000
2017$353,677-▲ $4,966-$354,966
2016$350,000-▲ $3,677-$353,677
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia BarleyExecutive DiFT$89,632$6,636$96,268

Board Members and Trustees

NameTitle
Diana S BonsignorePresident/se
Charmian LyonsDirector
Dr Jim LyonsDirector
Liana MundenDirector
Royal T FruehlingDirector
Ann MisuraVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Servpro KailuaDamage Restorat45-564 KAMEHAMEHA HWY D, Kaneohe, HI 96744$294,145
Revenue and Support

Revenue Composition

Contributions and Grants
$1,101,323
Program Service Revenue
$2,724,548
Investment Income
$-4,074
Other Revenue
$354,357
All Other Contributions
$466,614
Change in Net Assets
$841,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,283,077
Other Expenses$1,019,913
Total Fundraising Expense$36,079
Grants and Similar Amounts Paid$31,957
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,527,657$196,687$29,005$1,753,349
Other Employee Benefits$244,795$36,447$4,580$285,822
Occupancy$266,592$14,031-$280,623
Payroll Taxes$116,417$19,044$2,154$137,615
Current Officers, Directors, Trustees, and Key Employees$42,516$63,775-$106,291
Fees for Services Other$21,965$47,409-$69,374
Depreciation Depletion$52,479$5,831-$58,310
Office Expenses$44,618$8,124$340$53,082
Insurance$33,712$6,139-$39,851
Fees for Services Accounting-$35,298-$35,298
Grants to Domestic Individuals$31,957--$31,957
All Other Expenses$7,195$8,732-$15,927
Information Technology$15,707--$15,707
Other Expenses$50,686$6,415-$6,415
Travel$4,264$777-$5,041
Interest-$1,381-$1,381
Total Functional Expenses$2,839,485$459,383$36,079$3,334,947
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,604
Professional Fundraising Fees$0
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
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Charmian lyons dr. Jim lyons director director spouse”

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

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

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

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

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

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

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

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

Signing Officer

Name
Cynthia Barley
Title
Executive Director
Phone
8082939341
Signed
2022-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana S Bonsignore
Formed
1972
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
84
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

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

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

Raw XML AppendixShowing 400 of 467 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0244795
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0285822
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD AND BEVERAGE
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3BAD DEBTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09293
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16415
IRS990/OtherExpensesGrp/ProgramServicesAmt0192586
IRS990/OtherExpensesGrp/ProgramServicesAmt1186339
IRS990/OtherExpensesGrp/ProgramServicesAmt250686
IRS990/OtherExpensesGrp/TotalAmt0192586
IRS990/OtherExpensesGrp/TotalAmt1186339
IRS990/OtherExpensesGrp/TotalAmt259979
IRS990/OtherExpensesGrp/TotalAmt36415
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE SETTLEMENT
IRS990/OtherRevenueMiscGrp/Desc1CREDIT CARD REBATE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0347853
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1900
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0347853
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1900
IRS990/OtherRevenueTotalAmt0348753
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt029005
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0196687
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01527657
IRS990/OtherSalariesAndWagesGrp/TotalAmt01753349
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02154
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019044
IRS990/PayrollTaxesGrp/ProgramServicesAmt0116417
IRS990/PayrollTaxesGrp/TotalAmt0137615
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt06992
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt035719
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018562
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015329
IRS990/PrincipalOfficerNm0DIANA S BONSIGNORE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02724548
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02724548
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0238157
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt023661
IRS990/PYInvestmentIncomeAmt05987
IRS990/PYOtherExpensesAmt0887296
IRS990/PYOtherRevenueAmt056644
IRS990/PYProgramServiceRevenueAmt02674441
IRS990/PYRevenuesLessExpensesAmt0-494233
IRS990/PYSalariesCompEmpBnftPaidAmt02558505
IRS990/PYTotalExpensesAmt03469462
IRS990/PYTotalRevenueAmt02975229
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0841207
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02724548
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0486333
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0488180
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/BookValueAmt0455638
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0185441
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0641079
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0356628
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0358783
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02155
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0350000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0356628
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0995
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07623
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0354966
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0350000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt013701
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08735
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0353677
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0354966
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt03677
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04966
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0350000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0353677
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03677
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0104460
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0364337
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0468797
IRS990ScheduleD/LandGrp/BookValueAmt0229937
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0229937
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0350000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt111136
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2894
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TUITION ASSISTANCE RESTRICTED CD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2UNEMPLOYMENT INSURANCE RESERVE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018075
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039153
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057228
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.99000
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/TermEndowmentBalanceEOYPct00.01000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0808110
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0362030
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL REGISTRATION MATERIAL CONTAINS THE RACIALLY NONDISCRIMINATORY POLICY OF THE SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT INQUIRE AS TO THE RACIAL BACKGROUND OF ITS STUDENTS OR EMPLOYEES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2GOVERNMENT GRANTS PROVIDED TO THE SCHOOLS ARE USED TO SUBSIDIZE MEAL EXPENDITURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt031957
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID - TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt071
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PART I, LINE 2: FINANCIAL AID IS AWARDED TO STUDENTS BASED ON FINANCIAL NEED. APPLICATIONS TO VERIFY INCOME ARE MADE DIRECTLY WITH THE SCHOOL. APPROVAL OF THE AID IS DETERMINED BY THE EXECUTIVE DIRECTOR. FINANCIAL AID IS THEN APPLIED TOWARDS THE STUDENT'S ACCOUNT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHARMIAN LYONS DR. JIM LYONS DIRECTOR DIRECTOR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON COMPLETION OF THE TAX RETURN THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OVERSEES THE MONITORING AND ENFORCEMENT OF ITS COMPLIANCE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD APPROVES COMPENSATION ONLY AFTER REVIEWING COMPENSATION AMOUNTS FROM SIMILIAR POSITIONS OF OTHER COMPARABLE SIZED PRESCHOOLS AROUND THE STATE OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01824616
IRS990/TotalAssetsEOYAmt02755939
IRS990/TotalAssetsGrp/BOYAmt01824616
IRS990/TotalAssetsGrp/EOYAmt02755939
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01101323

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,755,939
Liabilities
$1,094,535
Net assets
$1,661,404
Revenue
$4,176,154
Expenses
$3,334,947
Net income
$841,207
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