Civic Intelligence

Psi Child Centers DBA Sunshine School

990 • Fiscal year 2020 • EIN 99-0181125

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

Organization ProfileSUNSHINESCHOOLKAILUA.COM

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

77th percentile

0.33x

Higher debt load relative to assets than 77% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.59x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

30th percentile

-4.3%

Higher net margin than 30% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

80th percentile

$78,285

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

69th percentile

21%

Faster asset growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

46th percentile

-3.5%

Faster revenue growth than 46% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$982,505

Up $169,911 (+21%) from 2019

Net Assets

Down

$657,641

Down $23,891 (-3.5%) from 2019

Liabilities

Up

$324,864

Up $193,802 (+148%) from 2019

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin30th percentile

Revenue

Down

$551,540

Down $19,907 (-3.5%) from 2019

Expenses

Up

$575,431

Up $24,791 (+4.5%) from 2019

Net Income

Down

-$23,891

Down $44,698 (-215%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth69th 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

2020

Assets$982,505
Liabilities$324,864
Net Assets$657,641
Open 2020 Filing

Operations Trend

Revenue Growth46th 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

2020

Revenue$551,540
Expenses$575,431
Net Income-$23,891
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.0
Gross Receipts
$552,210
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$695,469$690,355▼ $5,114
Rtn Earn Endowment Incm Other Fnds$680,532$656,641▼ $23,891
Savings and Temporary Cash Investments$86,135$177,294▲ $91,159
Cash and Non-Interest-Bearing Accounts$25,507$110,570▲ $85,063
Prepaid Expenses and Deferred Charges$3,511$3,697▲ $186
Cap Stk Tr Prin Current Funds$1,000$1,000→ $0
Accounts Receivable$2,095$589▼ $1,506
Total Assets$812,594$982,505▲ $169,911
Other Assets Total$-123--
Liabilities
Mortgage Notes Payable Secured by Investment Property$100,184$220,000▲ $119,816
Deferred Revenue$4,525$59,856▲ $55,331
Accounts Payable and Accrued Expenses$26,353$45,008▲ $18,655
Total Liabilities$131,062$324,864▲ $193,802
Net Assets / Fund Balance
Total Net Assets Fund Balance$681,532$657,641▼ $23,891
Total Liabilities and Net Assets / Fund Balance$812,594$982,505▲ $169,911

Asset Categories

AssetBook ValueDepreciationBasis
Land$395,018-$395,018
Buildings$145,091$148,736$293,827
Other Land Buildings$122,698$39,648$162,346
Equipment$27,548$125,704$153,252
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie KalakauSchool DirecFT$68,999$9,286$78,285

Board Members and Trustees

NameTitle
Brie LacaillePresident
Charlotte FlanaganDirector
John MoorheadDir/parent L
Nicole FesharakiSecretary
Nancy CummingsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$74,843
Program Service Revenue
$474,827
Investment Income
$159
Other Revenue
$1,711
All Other Contributions
$52,173
Change in Net Assets
$-23,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$437,174
Other Expenses$138,257
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$255,210$28,641-$283,851
Current Officers, Directors, Trustees, and Key Employees-$78,285-$78,285
Occupancy$46,076$5,120-$51,196
Other Employee Benefits$38,700$5,441-$44,141
Payroll Taxes$19,787$8,289-$28,076
Depreciation Depletion$19,224$2,136-$21,360
Fees for Services Accounting-$5,393-$5,393
Insurance$4,312$479-$4,791
Office Expenses-$4,029-$4,029
Interest$2,760$247-$3,007
Pension Plan Contributions$2,821--$2,821
Other Expenses$1,999--$1,999
Fees for Services Other-$958-$958
Advertising$358--$358
Total Functional Expenses$436,413$139,018$0$575,431
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,381
Fundraising Direct Expenses$670
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
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brie Lacaille
Formed
1978
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
16
Volunteers
5

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Raw XML Appendix378 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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IRS990ScheduleD/BuildingsGrp/BookValueAmt0145091
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0148736
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0293827
IRS990ScheduleD/EquipmentGrp/BookValueAmt027548
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125704
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0153252
IRS990ScheduleD/LandGrp/BookValueAmt0395018
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0395018
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0122698
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039648
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0162346
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0690355
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
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/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990/ScheduleJRequiredInd0false
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0812594
IRS990/TotalAssetsEOYAmt0982505
IRS990/TotalAssetsGrp/BOYAmt0812594
IRS990/TotalAssetsGrp/EOYAmt0982505
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt074843
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0139018
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0436413
IRS990/TotalFunctionalExpensesGrp/TotalAmt0575431
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0131062
IRS990/TotalLiabilitiesEOYAmt0324864
IRS990/TotalLiabilitiesGrp/BOYAmt0131062
IRS990/TotalLiabilitiesGrp/EOYAmt0324864
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0681532
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0657641
IRS990/TotalOtherCompensationAmt09286
IRS990/TotalProgramServiceExpensesAmt0436413
IRS990/TotalProgramServiceRevenueAmt0474827
IRS990/TotalReportableCompFromOrgAmt068999
IRS990/TotalRevenueGrp/ExclusionAmt01870
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0474827
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0551540
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0812594
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0982505
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0175 KIHAPAI STREET
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0SUNSHINESCHOOLKAILUA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY CUMMINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082618278
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-11
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/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/PreparationDt02021-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHA LEE COMBS
ReturnHeader/ReturnTs02021-11-12T13:20:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NANCY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CUMMINGS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$982,505
Liabilities
$324,864
Net assets
$657,641
Revenue
$551,540
Expenses
$575,431
Net income
-$23,891
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