Civic Intelligence

Psi Child Centers

EIN 99-0181125 • 501(c)3 • Kailua, HI

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Profile

To establish and maintain a child care center that provides an environment where children can grow to their fullest potential and develop positive self-images.

175 Kihapai StreetKailua, HI 96734

sunshineschoolkailua.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.18x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.24x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$98,447

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-4.9%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$1,240,116

Up $128,904 (+12%) from 2023

Liabilities

Up

$217,500

Up $19,000 (+9.6%) from 2023

Net Assets

Up

$1,022,616

Up $109,904 (+12%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin64th percentile

Revenue

Down

$913,050

Down $47,485 (-4.9%) from 2023

Expenses

Down

$801,665

Down $43,814 (-5.2%) from 2023

Net Income

Down

$111,385

Down $3,671 (-3.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $704,060Liabilities 2011: $249,798Net Assets 2011: $454,2622011Assets 2012: $724,110Liabilities 2012: $259,404Net Assets 2012: $464,7062012Assets 2013: $721,486Liabilities 2013: $231,864Net Assets 2013: $489,6222013Assets 2014: $743,985Liabilities 2014: $229,763Net Assets 2014: $514,2222014Assets 2015: $730,852Liabilities 2015: $226,829Net Assets 2015: $504,0232015Assets 2016: $698,225Liabilities 2016: $179,217Net Assets 2016: $519,0082016Assets 2017: $747,923Liabilities 2017: $164,800Net Assets 2017: $583,1232017Assets 2018: $811,503Liabilities 2018: $150,778Net Assets 2018: $660,7252018Assets 2019: $812,594Liabilities 2019: $131,062Net Assets 2019: $681,5322019Assets 2020: $982,505Liabilities 2020: $324,864Net Assets 2020: $657,6412020Assets 2021: $913,898Liabilities 2021: $218,567Net Assets 2021: $695,3312021Assets 2022: $1,013,172Liabilities 2022: $215,516Net Assets 2022: $797,6562022Assets 2023: $1,111,212Liabilities 2023: $198,500Net Assets 2023: $912,7122023Assets 2024: $1,240,116Liabilities 2024: $217,500Net Assets 2024: $1,022,6162024

Highlighted filing

2024

Assets$1,240,116
Liabilities$217,500
Net Assets$1,022,616
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $444,2892011Expenses 2012: $424,1022012Revenue 2013: $478,938Expenses 2013: $454,022Net Income 2013: $24,9162013Revenue 2014: $480,542Expenses 2014: $458,038Net Income 2014: $22,5042014Revenue 2015: $476,936Expenses 2015: $487,135Net Income 2015: -$10,1992015Revenue 2016: $470,438Expenses 2016: $455,453Net Income 2016: $14,9852016Revenue 2017: $571,243Expenses 2017: $507,128Net Income 2017: $64,1152017Revenue 2018: $566,578Expenses 2018: $508,058Net Income 2018: $58,5202018Revenue 2019: $571,447Expenses 2019: $550,640Net Income 2019: $20,8072019Revenue 2020: $551,540Expenses 2020: $575,431Net Income 2020: -$23,8912020Revenue 2021: $722,775Expenses 2021: $685,085Net Income 2021: $37,6902021Revenue 2022: $863,391Expenses 2022: $761,066Net Income 2022: $102,3252022Revenue 2023: $960,535Expenses 2023: $845,479Net Income 2023: $115,0562023Revenue 2024: $913,050Expenses 2024: $801,665Net Income 2024: $111,3852024

Highlighted filing

2024

Revenue$913,050
Expenses$801,665
Net Income$111,385
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,240,116
Liabilities
$217,500
Net assets
$1,022,616
Revenue
$913,050
Expenses
$801,665
Net income
$111,385
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.22$1.02$0.91$0.80$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.20$0.91$0.96$0.85$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.22$0.80$0.86$0.76$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.22$0.70$0.72$0.69$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.32$0.66$0.55$0.58$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.13$0.68$0.57$0.55$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.15$0.66$0.57$0.51$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.16$0.58$0.57$0.51$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.18$0.52$0.47$0.46$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.23$0.50$0.48$0.49$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.23$0.51$0.48$0.46$0.02
2013Summary only. Only limited summary data is available for this year.$0.72$0.23$0.49$0.48$0.45$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.26$0.46$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.25$0.45$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$920,002
Mission and Program Overview

Mission

To establish and maintain a child care center that provides an environment where children can grow to their fullest potential and develop positive self-images.

Operated a child care center for pre-school children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$911,712$1,021,616▲ $109,904
Land, Buildings, and Equipment, Net$634,411$617,446▼ $16,965
Savings and Temporary Cash Investments$392,070$560,179▲ $168,109
Cash and Non-Interest-Bearing Accounts$78,450$52,734▼ $25,716
Prepaid Expenses and Deferred Charges$2,691$5,563▲ $2,872
Accounts Receivable$3,590$4,194▲ $604
Cap Stk Tr Prin Current Funds$1,000$1,000→ $0
Total Assets$1,111,212$1,240,116▲ $128,904
Liabilities
Mortgage Notes Payable Secured by Investment Property$150,000$150,000→ $0
Accounts Payable and Accrued Expenses$46,047$51,471▲ $5,424
Deferred Revenue$2,453$16,029▲ $13,576
Total Liabilities$198,500$217,500▲ $19,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$912,712$1,022,616▲ $109,904
Total Liabilities and Net Assets / Fund Balance$1,111,212$1,240,116▲ $128,904

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$222,428$422,069$644,497
Land$395,018-$395,018
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie KalakauSchool DirecFT$85,866$12,581$98,447

Board Members and Trustees

NameTitle
Joey Shibata GrazaPresident
Jesus GuillenDir/ Member
Sylvie FieldsDir/ Member
John Robert MoorheadDir/parent L
Krishanna Takemoto-gentile MdSecretary
Nancy CummingsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$156,197
Program Service Revenue
$736,670
Investment Income
$19,937
Other Revenue
$246
All Other Contributions
$17,545
Change in Net Assets
$111,385
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$598,914
Other Expenses$202,751
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$368,995$41,274-$410,269
Current Officers, Directors, Trustees, and Key Employees-$98,447-$98,447
Occupancy$58,664$6,518-$65,182
Payroll Taxes$32,260$12,216-$44,476
Other Employee Benefits$36,281$3,825-$40,106
Depreciation Depletion$32,280$3,589-$35,869
Office Expenses-$11,502-$11,502
Interest$6,923$769-$7,692
Other Expenses$7,049--$7,049
Fees for Services Accounting-$6,963-$6,963
Pension Plan Contributions$5,616--$5,616
Insurance$3,019$335-$3,354
Advertising$2,245--$2,245
Fees for Services Other-$916-$916
Total Functional Expenses$615,311$186,354$0$801,665
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,198
Fundraising Direct Expenses$6,952
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
No
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
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

“The outside cpa prepares the form 990 and forwards it to the president and treasurer for review and comment, and copies of the form 990 are forwarded to the other board members. A designated board member signs the form 8879- eo and forwards it to the cpa, who electronically files the form 990.”

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

“Officer compensation is determined by the board of directors based on comparability studies of similar positions, qualifications and effectiveness of the person in the position.”

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

“Not applicable as the organization does not have other officers or key employees.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Psi Child Centers
EIN
99-0181125
Phone
8082618278
Address
175 KIHAPAI STREET, KAILUA, HI 96734
Doing Business As
Sunshine School

Signing Officer

Name
Nancy Cummings
Title
Treasurer
Phone
8082618278
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joey Shibata Graza
Formed
1978
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
17
Volunteers
11

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Raw XML Appendix380 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/PayrollTaxesGrp/ManagementAndGeneralAmt012216
IRS990/PayrollTaxesGrp/ProgramServicesAmt032260
IRS990/PayrollTaxesGrp/TotalAmt044476
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05616
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05563
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IRS990/PYRevenuesLessExpensesAmt0115056
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0111385
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0736670
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0911712
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01021616
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0392070
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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
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0395018
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0222428
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0422069
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0644497
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0617446
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S NONDISCRIMINATION POLICY IS PUBLICIZED ON THE ORGANIZATION'S WEBSITE AND IN THEIR PRINTED SCHOOL BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT OFFER FINANCIAL ASSISTANCE OR SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OUTSIDE CPA PREPARES THE FORM 990 AND FORWARDS IT TO THE PRESIDENT AND TREASURER FOR REVIEW AND COMMENT, AND COPIES OF THE FORM 990 ARE FORWARDED TO THE OTHER BOARD MEMBERS. A DESIGNATED BOARD MEMBER SIGNS THE FORM 8879- EO AND FORWARDS IT TO THE CPA, WHO ELECTRONICALLY FILES THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICER COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON COMPARABILITY STUDIES OF SIMILAR POSITIONS, QUALIFICATIONS AND EFFECTIVENESS OF THE PERSON IN THE POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOT APPLICABLE AS THE ORGANIZATION DOES NOT HAVE OTHER OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt017
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0615311
IRS990/TotalFunctionalExpensesGrp/TotalAmt0801665
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0217500
IRS990/TotalLiabilitiesGrp/BOYAmt0198500
IRS990/TotalLiabilitiesGrp/EOYAmt0217500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0912712
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01022616
IRS990/TotalOtherCompensationAmt012581
IRS990/TotalProgramServiceExpensesAmt0615311
IRS990/TotalProgramServiceRevenueAmt0736670
IRS990/TotalReportableCompFromOrgAmt085866
IRS990/TotalRevenueGrp/ExclusionAmt019937
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0913050
IRS990/TotalVolunteersCnt011
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0175 KIHAPAI STREET
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0SUNSHINESCHOOLKAILUA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY CUMMINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082618278
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PSI CHILD CENTERS
ReturnHeader/Filer/BusinessNameControlTxt0PSIC
ReturnHeader/Filer/EIN0990181125
ReturnHeader/Filer/PhoneNum08082618278
ReturnHeader/Filer/USAddress/AddressLine1Txt0175 KIHAPAI STREET
ReturnHeader/Filer/USAddress/CityNm0KAILUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096734
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0651203311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIKOFF COMBS & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01001 BISHOP STREET SUITE 2760
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968133486
ReturnHeader/PreparerPersonGrp/PhoneNum08087911414
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHA LEE COMBS
ReturnHeader/ReturnTs02025-11-14T14:56:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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