Civic Intelligence

Psi Child Centers DBA Sunshine School

990 • Fiscal year 2015 • EIN 99-0181125

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

Organization ProfileWWW.SUNSHINESCHOOLHI.ORG

View Organization Page

175 Kihapai StreetKailua, HI 96734

(808) 261-8278

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.31x

Higher debt load relative to assets than 76% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

83rd percentile

0.48x

Higher debt load relative to revenue than 83% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

33rd percentile

-2.1%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

79th percentile

$72,339

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 15.2% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

38th percentile

-1.8%

Faster asset growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

-0.8%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$730,852

Down $13,133 (-1.8%) from 2014

Net Assets

Down

$504,023

Down $10,199 (-2.0%) from 2014

Liabilities

Down

$226,829

Down $2,934 (-1.3%) from 2014

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin33rd percentile

Revenue

Down

$476,936

Down $3,606 (-0.8%) from 2014

Expenses

Up

$487,135

Up $29,097 (+6.4%) from 2014

Net Income

Down

-$10,199

Down $32,703 (-145%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2015

Assets$730,852
Liabilities$226,829
Net Assets$504,023
Open 2015 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$476,936
Expenses$487,135
Net Income-$10,199
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$479,343
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
Land, Buildings, and Equipment, Net$625,262$610,311▼ $14,951
Rtn Earn Endowment Incm Other Fnds$513,222$503,023▼ $10,199
Receivables From Officers Etc-$49,122-
Savings and Temporary Cash Investments$40,819$35,842▼ $4,977
Accounts Receivable$19,255$18,564▼ $691
Inventories for Sale or Use$9,019$9,019→ $0
Cash and Non-Interest-Bearing Accounts$46,340$5,591▼ $40,749
Prepaid Expenses and Deferred Charges$2,923$3,091▲ $168
Cap Stk Tr Prin Current Funds$1,000$1,000→ $0
Total Assets$743,986$730,852▼ $13,134
Other Assets Total$368$-688▼ $1,056
Liabilities
Mortgage Notes Payable Secured by Investment Property$185,131$167,490▼ $17,641
Other Liabilities$24,671$34,595▲ $9,924
Accounts Payable and Accrued Expenses$12,572$21,822▲ $9,250
Deferred Revenue$7,390$2,922▼ $4,468
Total Liabilities$229,764$226,829▼ $2,935
Net Assets / Fund Balance
Total Net Assets Fund Balance$514,222$504,023▼ $10,199
Total Liabilities and Net Assets / Fund Balance$743,986$730,852▼ $13,134

Asset Categories

AssetBook ValueDepreciationBasis
Land$395,018-$395,018
Buildings$181,820$112,007$293,827
Equipment$16,020$103,342$119,362
Other Land Buildings$17,453$8,297$25,750
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Margarette KeeganSchool DirecFT$60,653$11,686$72,339
Natasha NairnPresidentPT$13,458-$13,458

Board Members and Trustees

NameTitle
Brit Reis MdDirector
Charlotte FlanaganDirector
Craig NeherDirector
John MoorheadDirector
Nancy CummingsDirector
Taryn DeanDirector
Brie LacailleSecretary
Elaine CaspersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,709
Program Service Revenue
$435,634
Investment Income
$23
Other Revenue
$22,570
All Other Contributions
$2,587
Change in Net Assets
$-10,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$341,453
Other Expenses$145,682
Total Fundraising Expense$715
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,940$12,576-$195,516
Current Officers, Directors, Trustees, and Key Employees$65,105$20,692-$85,797
Occupancy$30,151$3,350-$33,501
Payroll Taxes$26,274$3,583-$29,857
Other Employee Benefits$26,723--$26,723
Depreciation Depletion$13,455$1,497-$14,952
Office Expenses$1,140$9,236-$10,376
Fees for Services Accounting-$8,505-$8,505
Interest$6,020$669-$6,689
Other Expenses$4,507--$4,507
Pension Plan Contributions$3,560--$3,560
Advertising$2,011--$2,011
All Other Expenses--$715$715
Travel$51--$51
Total Functional Expenses$426,312$60,108$715$487,135
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,221
Fundraising Direct Expenses$2,407
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spaghetti Dinne$15,149$15,149-$15,149
Total Events$15,149$15,149-$15,149
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$49,122-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$17,410
Pension Plan Payable$16,423
Interest Payable$762
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Part VI

“Section a, question 5: the organization became aware in april 2016 (after 2015 tax year)of a significant diversion of the organization's assets. See schedule l. Form 4720 return of certain excise taxes also filed for 12/31/2015.”

Form 990, Page 6, Part VI, Line 2

“Natasha nairn margarette keegan president school dir. Daughter margarette keegan natasha nairn school dir. President mother”

Form 990, Page 6, Part VI, Line 8B

“Not applicable as there is no committee with authority to act on behalf of the governing body.”

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 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

Signing Officer

Name
Nancy Cummings
Title
Director
Phone
8082618278
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Cummings
Formed
1978
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
15
Volunteers
10

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Grace C M Lee
Phone
8087911414
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IRS990/OtherExpensesGrp/TotalAmt042970
IRS990/OtherExpensesGrp/TotalAmt113385
IRS990/OtherExpensesGrp/TotalAmt28020
IRS990/OtherExpensesGrp/TotalAmt34507
IRS990/OtherLiabilitiesGrp/BOYAmt024671
IRS990/OtherLiabilitiesGrp/EOYAmt034595
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt04756
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04756
IRS990/OtherRevenueTotalAmt04756
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012576
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0182940
IRS990/OtherSalariesAndWagesGrp/TotalAmt0195516
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03583
IRS990/PayrollTaxesGrp/ProgramServicesAmt026274
IRS990/PayrollTaxesGrp/TotalAmt029857
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03560
IRS990/PensionPlanContributionsGrp/TotalAmt03560
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02923
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03091
IRS990/PrincipalOfficerNm0NANCY CUMMINGS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0435634
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0435634
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt032937
IRS990/PYExcessBenefitTransInd0true
IRS990/PYInvestmentIncomeAmt023
IRS990/PYOtherExpensesAmt0158592
IRS990/PYOtherRevenueAmt08663
IRS990/PYProgramServiceRevenueAmt0438919
IRS990/PYRevenuesLessExpensesAmt022504
IRS990/PYSalariesCompEmpBnftPaidAmt0299446
IRS990/PYTotalExpensesAmt0458038
IRS990/PYTotalRevenueAmt0480542
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt049122
IRS990/ReconcilationRevenueExpnssAmt0-10199
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0435634
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0513222
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0503023
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040819
IRS990/SavingsAndTempCashInvstGrp/EOYAmt035842
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/BookValueAmt0181820
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0112007
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0293827
IRS990ScheduleD/EquipmentGrp/BookValueAmt016020
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103342
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0119362
IRS990ScheduleD/LandGrp/BookValueAmt0395018
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0395018
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017453
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08297
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116423
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2762
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION PLAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2INTEREST PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0610311
IRS990ScheduleD/TotalLiabilityAmt034595
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
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/ExplanationTxt2THE ORGANIZATION RECEIVES A SUBSIDY FROM THE U.S. DEPARTMENT OF AGRICULTURE'S NATIONAL SCHOOL LUNCH PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPAGHETTI DINNE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015149
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015149
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015149
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015149
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015149
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/PersonNm0NATASHA NAIRN
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/RlnDisqualifiedPersonOrgTxt0BOARD PRESIDENT
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionCorrectedInd0true
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionDesc0PERSONAL EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt049122
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0EXCESS BENEFIT TRANS. RECEIVABLE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0NATASHA NAIRN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART I - EXCESS BENEFIT TRANSACTIONS ORGANIZATION MANAGERS DID NOT PARTICIPATE IN THE EXCESS BENEFIT TRANSACTION (EBT), NOR DID THEY HAVE ANY KNOWLEDGE OF THE EBT UNTIL APRIL 2016. AS SOON AS DISCOVERED, CORRECTIVE ACTION WAS TAKEN BY ORGANIZATION MANAGERS. NATASHA NAIRN WAS REMOVED AS THE BOARD PRESIDENT IMMEDIATELY FOLLOWING DISCOVERY OF THE EBT. FULL REPAYMENT WAS MADE TO THE ORGANIZATION ON 5/21/2016 BY THE FORMER BOARD PRESIDENT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TaxImposedAmt016250
IRS990ScheduleL/TotalBalanceDueAmt049122
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECTION A, QUESTION 5: THE ORGANIZATION BECAME AWARE IN APRIL 2016 (AFTER 2015 TAX YEAR)OF A SIGNIFICANT DIVERSION OF THE ORGANIZATION'S ASSETS. SEE SCHEDULE L. FORM 4720 RETURN OF CERTAIN EXCISE TAXES ALSO FILED FOR 12/31/2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NATASHA NAIRN MARGARETTE KEEGAN PRESIDENT SCHOOL DIR. DAUGHTER MARGARETTE KEEGAN NATASHA NAIRN SCHOOL DIR. PRESIDENT MOTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOT APPLICABLE AS THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4OFFICER 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/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0743986
IRS990/TotalAssetsEOYAmt0730852
IRS990/TotalAssetsGrp/BOYAmt0743986
IRS990/TotalAssetsGrp/EOYAmt0730852
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018709
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0715
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060108
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0426312
IRS990/TotalFunctionalExpensesGrp/TotalAmt0487135
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0229764
IRS990/TotalLiabilitiesEOYAmt0226829
IRS990/TotalLiabilitiesGrp/BOYAmt0229764
IRS990/TotalLiabilitiesGrp/EOYAmt0226829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0514222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0504023

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$730,852
Liabilities
$226,829
Net assets
$504,023
Revenue
$476,936
Expenses
$487,135
Net income
-$10,199
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
Peer Organizations

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