Civic Intelligence

Psi Child Centers DBA Sunshine School

990 • Fiscal year 2022 • EIN 99-0181125

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

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

69th percentile

0.21x

Higher debt load relative to assets than 69% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.25x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

59th percentile

12%

Higher net margin than 59% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

65th percentile

$92,170

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$1,013,172

Up $99,274 (+11%) from 2021

Net Assets

Up

$797,656

Up $102,325 (+15%) from 2021

Liabilities

Down

$215,516

Down $3,051 (-1.4%) from 2021

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin59th percentile

Revenue

Up

$863,391

Up $140,616 (+19%) from 2021

Expenses

Up

$761,066

Up $75,981 (+11%) from 2021

Net Income

Up

$102,325

Up $64,635 (+171%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth68th 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

2022

Assets$1,013,172
Liabilities$215,516
Net Assets$797,656
Open 2022 Filing

Operations Trend

Revenue Growth66th 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

2022

Revenue$863,391
Expenses$761,066
Net Income$102,325
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$866,152
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$694,331$796,656▲ $102,325
Land, Buildings, and Equipment, Net$666,417$642,479▼ $23,938
Savings and Temporary Cash Investments$210,376$196,812▼ $13,564
Cash and Non-Interest-Bearing Accounts$23,077$166,415▲ $143,338
Accounts Receivable$11,300$4,775▼ $6,525
Prepaid Expenses and Deferred Charges$2,728$2,691▼ $37
Cap Stk Tr Prin Current Funds$1,000$1,000→ $0
Total Assets$913,898$1,013,172▲ $99,274
Liabilities
Mortgage Notes Payable Secured by Investment Property$150,000$150,000→ $0
Accounts Payable and Accrued Expenses$43,954$41,636▼ $2,318
Deferred Revenue$24,613$23,880▼ $733
Total Liabilities$218,567$215,516▼ $3,051
Net Assets / Fund Balance
Total Net Assets Fund Balance$695,331$797,656▲ $102,325
Total Liabilities and Net Assets / Fund Balance$913,898$1,013,172▲ $99,274

Asset Categories

AssetBook ValueDepreciationBasis
Land$395,018-$395,018
Buildings$130,400$163,427$293,827
Other Land Buildings$101,053$61,293$162,346
Equipment$16,008$137,244$153,252
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie KalakauSchool DirecFT$82,079$10,091$92,170

Board Members and Trustees

NameTitle
Joey GrazaPresident
John Robert MoorheadDir/parent L
Krishanna Takemoto-gentile MdSecretary
Nancy CummingsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$203,941
Program Service Revenue
$645,713
Investment Income
$136
Other Revenue
$13,601
All Other Contributions
$6,545
Change in Net Assets
$102,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$556,931
Other Expenses$204,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$339,382$37,736-$377,118
Current Officers, Directors, Trustees, and Key Employees-$92,169-$92,169
Office Expenses-$73,552-$73,552
Occupancy$39,359$4,373-$43,732
Other Employee Benefits$34,300$5,329-$39,629
Payroll Taxes$27,768$10,629-$38,397
Depreciation Depletion$21,546$2,395-$23,941
Pension Plan Contributions$9,618--$9,618
Fees for Services Accounting-$6,178-$6,178
Insurance$4,186$465-$4,651
Other Expenses$3,314--$3,314
Fees for Services Other-$2,257-$2,257
Advertising$1,108--$1,108
Total Functional Expenses$525,983$235,083$0$761,066
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,362
Fundraising Direct Expenses$2,761
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Events$16,362$16,362$2,761$13,601
Total Events$16,362$16,362$2,761$13,601
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
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joey Graza
Formed
1978
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
12
Volunteers
14

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Raw XML Appendix375 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/OtherLandBuildingsGrp/BookValueAmt0101053
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt061293
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0162346
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0642479
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
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02761
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016362
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016362
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016362
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016362
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013601
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02761
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02761
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/TotalAssetsBOYAmt0913898
IRS990/TotalAssetsEOYAmt01013172
IRS990/TotalAssetsGrp/BOYAmt0913898
IRS990/TotalAssetsGrp/EOYAmt01013172
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0203941
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0235083
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0525983
IRS990/TotalFunctionalExpensesGrp/TotalAmt0761066
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0218567
IRS990/TotalLiabilitiesEOYAmt0215516
IRS990/TotalLiabilitiesGrp/BOYAmt0218567
IRS990/TotalLiabilitiesGrp/EOYAmt0215516
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0695331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0797656
IRS990/TotalOtherCompensationAmt010091
IRS990/TotalProgramServiceExpensesAmt0525983
IRS990/TotalProgramServiceRevenueAmt0645713
IRS990/TotalReportableCompFromOrgAmt082079
IRS990/TotalRevenueGrp/ExclusionAmt0136
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0645713
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0863391
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0913898
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01013172
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0175 KIHAPAI STREET
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0SUNSHINESCHOOLKAILUA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY CUMMINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082618278
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHA LEE COMBS
ReturnHeader/ReturnTs02023-11-14T15:07:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NANCY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CUMMINGS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,013,172
Liabilities
$215,516
Net assets
$797,656
Revenue
$863,391
Expenses
$761,066
Net income
$102,325
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