Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
990 • Fiscal year 2018 • EIN 99-0181125
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 4.9% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Up$811,503
Up $63,580 (+8.5%) from 2017
Net Assets
Up$660,725
Up $77,602 (+13%) from 2017
Liabilities
Down$150,778
Down $14,022 (-8.5%) from 2017
Revenue
Down$566,578
Down $4,665 (-0.8%) from 2017
Expenses
Up$508,058
Up $930 (+0.2%) from 2017
Net Income
Down$58,520
Down $5,595 (-8.7%) from 2017
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $587,940 | $706,714 | ▲ $118,774 |
| Rtn Earn Endowment Incm Other Fnds | $582,123 | $659,725 | ▲ $77,602 |
| Savings and Temporary Cash Investments | $86,911 | $86,001 | ▼ $910 |
| Cash and Non-Interest-Bearing Accounts | $65,599 | $6,529 | ▼ $59,070 |
| Prepaid Expenses and Deferred Charges | $5,366 | $5,398 | ▲ $32 |
| Accounts Receivable | $982 | $3,908 | ▲ $2,926 |
| Cap Stk Tr Prin Current Funds | $1,000 | $1,000 | → $0 |
| Total Assets | $747,923 | $811,503 | ▲ $63,580 |
| Other Assets Total | $1,125 | $2,953 | ▲ $1,828 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $131,091 | $112,273 | ▼ $18,818 |
| Accounts Payable and Accrued Expenses | $10,936 | $28,785 | ▲ $17,849 |
| Other Liabilities | $15,327 | - | - |
| Deferred Revenue | $7,446 | $9,720 | ▲ $2,274 |
| Total Liabilities | $164,800 | $150,778 | ▼ $14,022 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $583,123 | $660,725 | ▲ $77,602 |
| Total Liabilities and Net Assets / Fund Balance | $747,923 | $811,503 | ▲ $63,580 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $395,018 | - | $395,018 |
| Buildings | $159,783 | $134,044 | $293,827 |
| Other Land Buildings | $144,345 | $18,001 | $162,346 |
| Equipment | $7,568 | $118,964 | $126,532 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Julie Kalakau 94 - 123118 | School Direc | FT | $25,833 | $1,977 | $27,810 |
| Imelda Garma 11 - 72518 | School Direc | PT | $21,874 | - | $21,874 |
| Name | Title |
|---|---|
| Charlotte Flanagan | President |
| Andrew Chianese 21 - 9618 | Director |
| Brit Reis Md 11 - 13118 | Director |
| Nicole Fesharaki 21 - 123118 | Director |
| John Moorhead | Dir/parent L |
| Brie Lacaille | Secretary |
| Nancy Cummings | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $377,783 |
| Other Expenses | $130,275 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $232,162 | $26,283 | - | $258,445 |
| Current Officers, Directors, Trustees, and Key Employees | - | $49,684 | - | $49,684 |
| Other Employee Benefits | $39,042 | $4,670 | - | $43,712 |
| Occupancy | $38,000 | $4,222 | - | $42,222 |
| Payroll Taxes | $16,909 | $5,533 | - | $22,442 |
| Depreciation Depletion | $16,040 | $1,782 | - | $17,822 |
| Fees for Services Other | $10,316 | $2,094 | - | $12,410 |
| Office Expenses | $36 | $6,765 | - | $6,801 |
| Fees for Services Accounting | - | $5,916 | - | $5,916 |
| Interest | $5,629 | - | - | $5,629 |
| Pension Plan Contributions | $2,918 | $582 | - | $3,500 |
| Other Expenses | $2,000 | - | - | $2,000 |
| Travel | $1,054 | - | - | $1,054 |
| Advertising | $815 | - | - | $815 |
| Total Functional Expenses | $400,527 | $107,531 | $0 | $508,058 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $551 |
| Fundraising Direct Expenses | $243 |
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| John Moorhead | Director | See Part V | No | $9,031 |
| Nancy Cummings | Treasurer | See Part V | No | $7,219 |
“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.”
“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.”
“Not applicable as the organization does not have other officers or key employees.”
“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”
“Prior period adjustment of 19,082 to capitalize previously expensed costs related to the newly renovated playground area.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10936 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 28785 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 982 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3908 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OPERATED A CHILD CARE CENTER FOR PRE-SCHOOL CHILDREN. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 815 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 815 |
| IRS990/AllOtherContributionsAmt | 0 | 47195 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8082618278 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 175 KIHAPAI STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KAILUA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96734 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 1000 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 1000 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 65599 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6529 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 49684 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 49684 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 47195 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 90 |
| IRS990/CYOtherExpensesAmt | 0 | 130275 |
| IRS990/CYOtherRevenueAmt | 0 | 308 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 518985 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 58520 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 377783 |
| IRS990/CYTotalExpensesAmt | 0 | 508058 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 566578 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 7446 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 9720 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1782 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 16040 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17822 |
| IRS990/Desc | 0 | OPERATES A PRE-SCHOOL LOCATED IN KAILUA, OAHU, HAWAII THAT PROVIDES EDUCATION AND CHILDCARE FOR APPROXIMATELY 49 CHILDREN BETWEEN THE AGES OF 2 YEARS, 8 MONTHS AND 5 YEARS. THE DAILY SCHOOL SCHEDULE CONSISTS OF A BALANCE BETWEEN INDOOR AND OUTDOOR PERIODS. CHILDREN ACTIVELY ENGAGE IN CREATIVE MOVEMENT, PHYSICAL MOTOR SKILLS, LANGUAGE, LITERARY, SOCIAL, EMOTIONAL OPPORTUNITIES, COGNITIVE DEVELOPMENT (MATH, SCIENCE, SENSORY AND DISCOVERY), AND QUIET TIME. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | SUNSHINE SCHOOL |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 400527 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5916 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5916 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 2094 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 10316 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12410 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 1977 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHARLOTTE FLANAGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NANCY CUMMINGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRIE LACAILLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN MOORHEAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRIT REIS MD 11 - 13118 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANDREW CHIANESE 21 - 9618 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | NICOLE FESHARAKI 21 - 123118 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | IMELDA GARMA 11 - 72518 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JULIE KALAKAU 94 - 123118 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 21874 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 25833 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIR/PARENT L |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SCHOOL DIREC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SCHOOL DIREC |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 243 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 551 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 566821 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 5629 |
| IRS990/InterestGrp/TotalAmt | 0 | 5629 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 90 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 90 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 271009 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 587940 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 706714 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 977723 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 131091 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 112273 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 583123 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 660725 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 308 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 308 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4222 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 38000 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 42222 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6765 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 36 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6801 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1125 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2953 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4670 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 39042 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 43712 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD AND BEVERAGES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | TRAINING & EDUCATION |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 26134 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9472 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 26134 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9472 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2000 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15327 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 26283 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 232162 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 258445 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5533 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16909 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22442 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 582 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 2918 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3500 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5366 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5398 |
| IRS990/PrincipalOfficerNm | 0 | CHARLOTTE FLANAGAN |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 19082 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 518985 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 518985 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 53421 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 50 |
| IRS990/PYOtherExpensesAmt | 0 | 156762 |
| IRS990/PYOtherRevenueAmt | 0 | 22878 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 494894 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 64115 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 350366 |
| IRS990/PYTotalExpensesAmt | 0 | 507128 |
| IRS990/PYTotalRevenueAmt | 0 | 571243 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 58520 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 518985 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 582123 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 659725 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 86911 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 86001 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 159783 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 134044 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 293827 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 7568 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 118964 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 126532 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 395018 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 395018 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 144345 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 18001 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 162346 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 706714 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S NONDISCRIMINATION POLICY IS PUBLICIZED ON THE ORGANIZATION'S WEBSITE AND IN THEIR PRINTED SCHOOL BROCHURES. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION DOES NOT OFFER FINANCIAL ASSISTANCE OR SOLICIT CONTRIBUTIONS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | NANCY CUMMINGS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | JOHN MOORHEAD |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | TREASURER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | DIRECTOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 7219 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 9031 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SEE PART V |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | SEE PART V |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | PART IV, LINE 1: NANCY CUMMINGS DIRECTLY OR INDIRECTLY OWNS MORE THAN 35% OF WAYNE'S LUMBER, INC. WAYNE'S LUMBER, INC. PROVIDED MATERIALS AND CONSTRUCTION SERVICES FOR THE ORGANIZATION'S NEWLY CONSTRUCTED PLAYGROUND AREA. PAYMENTS FROM A SIGNLE TRANSACTION BETWEEN THE ORGANIZATION AND WAYNE'S LUMBER, INC. EXCEEDED 1% OF THE ORGANIZATION'S TOTAL REVENUE FOR 2018. PART IV, LINE 2: JOHN MOORHEAD DIRECTLY OR INDIRECTLY OWNS MORE THAN 35% OF MOORHEAD AND COMPANY, INC. MOORHEAD AND COMPANY, INC. PROVIDED MATERIALS AND CONSTRUCTION SERVICES FOR THE ORGANIZATION'S NEWLY CONSTRUCTED PLAYGROUND AREA. PAYMENTS FROM A SIGNLE TRANSACTION BETWEEN THE ORGANIZATION AND MOORHEAD AND COMPANY, INC. EXCEEDED 1% OF THE ORGANIZATION'S TOTAL REVENUE FOR 2018. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NOT APPLICABLE AS THE ORGANIZATION DOES NOT HAVE OTHER OFFICERS OR KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PRIOR PERIOD ADJUSTMENT OF 19,082 TO CAPITALIZE PREVIOUSLY EXPENSED COSTS RELATED TO THE NEWLY RENOVATED PLAYGROUND AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 747923 |
| IRS990/TotalAssetsEOYAmt | 0 | 811503 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 747923 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 811503 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 47195 |
| IRS990/TotalEmployeeCnt | 0 | 15 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 107531 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 400527 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 508058 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 164800 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 150778 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 164800 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 150778 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 583123 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 660725 |
| IRS990/TotalOtherCompensationAmt | 0 | 1977 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 400527 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 518985 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 47707 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 398 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 518985 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 566578 |
| IRS990/TotalVolunteersCnt | 0 | 32 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 747923 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 811503 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1054 |
| IRS990/TravelGrp/TotalAmt | 0 | 1054 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 175 KIHAPAI STREET |
| IRS990/USAddress/CityNm | 0 | KAILUA |
| IRS990/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/USAddress/ZIPCd | 0 | 96734 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | SUNSHINESCHOOLKAILUA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NANCY CUMMINGS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082618278 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-06-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PSI CHILD CENTERS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PSIC |
| ReturnHeader/Filer/EIN | 0 | 990181125 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082618278 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 175 KIHAPAI STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAILUA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96734 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 7E4121BA9F111E655B81A95F486BE6822B150891 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 7E4121BA9F111E655B81A95F486BE6822B150891 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 24.165.38.202 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-06-19 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:50:57 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.