Civic Intelligence

Rainbow School

990 • Fiscal year 2023 • EIN 99-0151174

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 13, 2024

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

57th percentile

0.18x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.17x

Higher debt load relative to revenue than 49% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

76th percentile

21%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

41st percentile

$106,349

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

4.5%

Faster revenue growth than 47% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$4,658,217

Up $831,088 (+22%) from 2022

Net Assets

Up

$3,799,702

Up $1,062,934 (+39%) from 2022

Liabilities

Down

$858,515

Down $231,846 (-21%) from 2022

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin76th percentile

Revenue

Up

$5,125,603

Up $223,041 (+4.5%) from 2022

Expenses

Up

$4,062,669

Up $235,471 (+6.2%) from 2022

Net Income

Down

$1,062,934

Down $12,430 (-1.2%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth78th 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

2023

Assets$4,658,217
Liabilities$858,515
Net Assets$3,799,702
Open 2023 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

2023

Revenue$5,125,603
Expenses$4,062,669
Net Income$1,062,934
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 13, 2024
Return Version
2022v5.0
Gross Receipts
$5,136,048
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$2,137,089$2,665,286▲ $528,197
Land, Buildings, and Equipment, Net$782,600$726,598▼ $56,002
Savings and Temporary Cash Investments$490,040$491,913▲ $1,873
Prepaid Expenses and Deferred Charges$25,261$31,574▲ $6,313
Pledges and Grants Receivable-$30,720-
Accounts Receivable$13,380$16,480▲ $3,100
Total Assets$3,827,129$4,658,217▲ $831,088
Other Assets Total$378,759$695,646▲ $316,887
Liabilities
Other Liabilities-$298,357-
Accounts Payable and Accrued Expenses$237,501$252,873▲ $15,372
Deferred Revenue$673,569$155,419▼ $518,150
Mortgage Notes Payable Secured by Investment Property$179,291$151,866▼ $27,425
Total Liabilities$1,090,361$858,515▼ $231,846
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,324,585$3,388,851▲ $1,064,266
Net Assets With Donor Restrictions$412,183$410,851▼ $1,332
Total Net Assets Fund Balance$2,736,768$3,799,702▲ $1,062,934
Total Liabilities and Net Assets / Fund Balance$3,827,129$4,658,217▲ $831,088

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$464,511$218,087$682,598
Equipment$26,992$451,799$478,791
Land$228,734-$228,734
Other Land Buildings$6,361$50,867$57,228
Other Assets Org$11,136--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$359,485-▲ $1,179-$359,444
2021$358,783-▲ $702-$359,485
2020$356,628-▲ $2,155-$358,783
2019$350,000-▲ $7,623-$356,628
2018$354,966-▲ $8,735-$350,000
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia BarleyExecutive DiFT$98,441$7,908$106,349

Board Members and Trustees

NameTitle
Diana S BonsignorePresident/se
Charmian LyonsDirector
Dr Jim LyonsDirector
Royal T FruehlingDirector
Ann MisuraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,309,507
Program Service Revenue
$3,795,615
Investment Income
$13,766
Other Revenue
$6,715
All Other Contributions
$68,775
Change in Net Assets
$1,062,934
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,901,380
Other Expenses$1,134,441
Total Fundraising Expense$350,787
Grants and Similar Amounts Paid$26,848
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,827,237$157,454$286,687$2,271,378
Other Employee Benefits$264,745$26,613$41,116$332,474
Occupancy$284,984$15,299-$300,283
Payroll Taxes$145,116$17,104$22,258$184,478
Current Officers, Directors, Trustees, and Key Employees$45,220$67,830-$113,050
Fees for Services Other$13,881$84,495-$98,376
Office Expenses$60,658$16,453$726$77,837
Depreciation Depletion$65,534$7,282-$72,816
Insurance$36,260$9,835-$46,095
Fees for Services Accounting-$27,436-$27,436
Grants to Domestic Individuals$26,848--$26,848
All Other Expenses$7,314$16,372-$23,686
Information Technology$15,708--$15,708
Interest-$13,880-$13,880
Travel$13,461--$13,461
Other Expenses$10,315$11,566-$10,315
Conferences and Meetings$3,704--$3,704
Total Functional Expenses$3,240,263$471,619$350,787$4,062,669
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,124
Fundraising Direct Expenses$10,445
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
KANEOHE ZIPPY'S$14,650$14,600-$14,600
Total Events$14,650$14,600$8,015$6,585
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$298,357
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
2024-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana S Bonsignore
Formed
1972
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
86
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

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 463 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/TotalAmt310315
IRS990/OtherLiabilitiesGrp/EOYAmt0298357
IRS990/OtherRevenueMiscGrp/Desc0CREDIT CARD REBATE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01036
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01036
IRS990/OtherRevenueTotalAmt01036
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0286687
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0157454
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01827237
IRS990/OtherSalariesAndWagesGrp/TotalAmt02271378
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt022258
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017104
IRS990/PayrollTaxesGrp/ProgramServicesAmt0145116
IRS990/PayrollTaxesGrp/TotalAmt0184478
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt030720
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025261
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031574
IRS990/PrincipalOfficerNm0DIANA S BONSIGNORE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03795615
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03795615
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01611392
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt021858
IRS990/PYInvestmentIncomeAmt02562
IRS990/PYOtherExpensesAmt01017129
IRS990/PYOtherRevenueAmt03049
IRS990/PYProgramServiceRevenueAmt03285559
IRS990/PYRevenuesLessExpensesAmt01075364
IRS990/PYSalariesCompEmpBnftPaidAmt02788211
IRS990/PYTotalExpensesAmt03827198
IRS990/PYTotalRevenueAmt04902562
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01062934
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03795615
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0490040
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0491913
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/BookValueAmt0464511
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0218087
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0682598
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0359485
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0359444
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt01220
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01179
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0358783
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0359485
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0702
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0356628
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0358783
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02155
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0350000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0356628
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0995
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07623
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0354966
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0350000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt013701
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08735
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt026992
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0451799
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0478791
IRS990ScheduleD/LandGrp/BookValueAmt0228734
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0228734
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0350204
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1295471
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt238835
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt311136
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TUITION ASSISTANCE RESTRICTED CD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING RIGHT OF USE ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2UNEMPLOYMENT INSURANCE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06361
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt050867
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057228
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0298357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITIES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.97430
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/TermEndowmentBalanceEOYPct00.02570
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0726598
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0695646
IRS990ScheduleD/TotalLiabilityAmt0298357
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/CharitableContributionsTotAmt050
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt050
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08015
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0KANEOHE ZIPPY'S
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08015
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08015
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014650
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt014650
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014600
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06585
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt026848
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID - TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt049
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/TotalAssetsBOYAmt03827129
IRS990/TotalAssetsEOYAmt04658217
IRS990/TotalAssetsGrp/BOYAmt03827129
IRS990/TotalAssetsGrp/EOYAmt04658217
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01309507
IRS990/TotalEmployeeCnt086
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0350787

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,658,217
Liabilities
$858,515
Net assets
$3,799,702
Revenue
$5,125,603
Expenses
$4,062,669
Net income
$1,062,934
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