Civic Intelligence

Aloha School Early Learning Center Inc.

990 • Fiscal year 2019 • EIN 99-0185196

Sep 01, 2018 to Aug 31, 2019 • Filed on Jul 16, 2020

Organization Profilewww.alohaschoolhanalei.org
PO Box 1408Hanalei, HI 96714

(808) 826-6421

Siviq Scores

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

Liabilities / Assets

85th percentile

0.23x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

0.15x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

62nd percentile

9.5%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$52,136

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

64th percentile

12%

Faster asset growth than 64% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-30%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$236,240

Up $25,371 (+12%) from 2018

Net Assets

Up

$181,460

Up $33,455 (+23%) from 2018

Liabilities

Down

$54,780

Down $8,084 (-13%) from 2018

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin62nd percentile

Revenue

Down

$353,970

Down $151,210 (-30%) from 2018

Expenses

Down

$320,508

Down $84,320 (-21%) from 2018

Net Income

Down

$33,462

Down $66,890 (-67%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$600K$400K$200K$0-$200KAssets 2011: $32,358Liabilities 2011: $17,701Net Assets 2011: $14,6572011Assets 2012: $48,707Liabilities 2012: $23,637Net Assets 2012: $25,0702012Assets 2013: $63,197Liabilities 2013: $7,835Net Assets 2013: $55,3622013Assets 2014: $50,397Liabilities 2014: $4,293Net Assets 2014: $46,1042014Assets 2015: $42,521Liabilities 2015: $26,661Net Assets 2015: $15,8602015Assets 2016: $110,010Liabilities 2016: $48,740Net Assets 2016: $61,2702016Assets 2017: $143,194Liabilities 2017: $50,629Net Assets 2017: $92,5652017Assets 2018: $210,869Liabilities 2018: $62,864Net Assets 2018: $148,0052018Assets 2019: $236,240Liabilities 2019: $54,780Net Assets 2019: $181,4602019Assets 2020: $284,560Liabilities 2020: $9,642Net Assets 2020: $274,9182020Assets 2021: $400,942Liabilities 2021: $16,055Net Assets 2021: $384,8872021Assets 2022: $480,107Liabilities 2022: $5,094Net Assets 2022: $475,0132022Assets 2023: $377,032Liabilities 2023: -$84,792Net Assets 2023: $461,8242023Assets 2024: $409,567Liabilities 2024: -$87,272Net Assets 2024: $496,8392024

Highlighted filing

2019

Assets$236,240
Liabilities$54,780
Net Assets$181,460
Open 2019 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $248,169Expenses 2011: $278,841Net Income 2011: -$30,6722011Revenue 2012: $291,797Expenses 2012: $281,384Net Income 2012: $10,4132012Revenue 2013: $273,784Expenses 2013: $259,844Net Income 2013: $13,9402013Revenue 2014: $202,610Expenses 2014: $228,116Net Income 2014: -$25,5062014Revenue 2015: $293,780Expenses 2015: $324,024Net Income 2015: -$30,2442015Revenue 2016: $370,572Expenses 2016: $362,956Net Income 2016: $7,6162016Revenue 2017: $366,461Expenses 2017: $360,288Net Income 2017: $6,1732017Revenue 2018: $505,180Expenses 2018: $404,828Net Income 2018: $100,3522018Revenue 2019: $353,970Expenses 2019: $320,508Net Income 2019: $33,4622019Revenue 2020: $341,752Expenses 2020: $248,294Net Income 2020: $93,4582020Revenue 2021: $350,929Expenses 2021: $240,960Net Income 2021: $109,9692021Revenue 2022: $492,777Expenses 2022: $402,651Net Income 2022: $90,1262022Revenue 2023: $390,902Expenses 2023: $404,091Net Income 2023: -$13,1892023Revenue 2024: $447,262Expenses 2024: $412,247Net Income 2024: $35,0152024

Highlighted filing

2019

Revenue$353,970
Expenses$320,508
Net Income$33,462
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jul 16, 2020
Return Version
2018v3.1
Gross Receipts
$364,287
Mission and Program Overview

Mission

To Provide access to quality early childhood education to the north shore residents of Kauai.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$121,052$107,145▼ $13,907
Land, Buildings, and Equipment, Net$10,197$94,569▲ $84,372
Cash and Non-Interest-Bearing Accounts$64,727$22,608▼ $42,119
Prepaid Expenses and Deferred Charges$14,893$11,918▼ $2,975
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$210,869$236,240▲ $25,371
Other Assets Total-$0-
Liabilities
Deferred Revenue$49,000$43,855▼ $5,145
Accounts Payable and Accrued Expenses$13,864$10,925▼ $2,939
Total Liabilities$62,864$54,780▼ $8,084
Net Assets / Fund Balance
Unrestricted Net Assets$77,481$137,605▲ $60,124
Temporarily Rstr Net Assets$70,524$43,855▼ $26,669
Total Net Assets Fund Balance$148,005$181,460▲ $33,455
Total Liabilities and Net Assets / Fund Balance$210,869$236,240▲ $25,371

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$89,472$267$89,739
Leasehold Improvements$5,097$4,872$9,969
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ashley GuerreroExecutive DirectorFT$52,136$52,136

Board Members and Trustees

NameTitle
Allisun ShawPresident
Lanea AnakaleaVice President
Mary SharrattDirector
Nanea MarstonDirector
Noelle WongDirector
Ryan Joseph FisherDirector
Sonrisa StepathSecretary
Sequoia FerryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,452
Program Service Revenue
$282,196
Investment Income
$93
Other Revenue
$18,229
All Other Contributions
$53,452
Change in Net Assets
$33,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$250,458
Other Expenses$70,050
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,315--$145,315
Current Officers, Directors, Trustees, and Key Employees-$52,136-$52,136
Other Employee Benefits$34,510--$34,510
Occupancy$22,076--$22,076
Payroll Taxes$18,497--$18,497
Insurance$9,880--$9,880
All Other Expenses$9,568--$9,568
Other Expenses$3,517--$3,517
Fees for Services Accounting$2,668--$2,668
Office Expenses$2,445--$2,445
Advertising$408--$408
Information Technology$153--$153
Interest$12--$12
Total Functional Expenses$268,372$52,136$0$320,508
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,546
Fundraising Direct Expenses$10,317
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Trike-A-Thon Donation Drive$17,557$17,557$917$16,640
Carnival$10,989$10,989$6,002$4,987
Total Events$28,546$28,546$10,317$18,229
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“For FYE 8/31/2016 Ashley and David Guerrero, are employees of the organization. Ashley serves as a Teacher/Executive director. David serves as a Teacher. They are married.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A draft form 990 is distributed to the organization's board of director's for review, questions, comments and concerns prior to filing with the service.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Conflict of interest policies are monitored and enforced on an ongoing basis. The organization operates in a relatively small rural community with ten or less employees. The employees and board members all live and work within the same community as the organization which allows for transparency related to conflicts. Policy reminders are provided annually during employee and board meetings.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Board reviews and approves compensation increases for all employees as proposed by management. The supply and demand of preschools and highly qualified employees require management to be abreast of compensation data within the local workforce and preschools specifically.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The Board reviews and approves compensation increases for all employees as proposed by management. The supply and demand of preschools and highly qualified employees require management to be abreast of compensation data within the local workforce and preschools specifically.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, policies, financial statements and accreditation documents will be made available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Aloha School Early Learning Center Inc
EIN
99-0185196
Phone
8088266421
Address
PO Box 1408, Hanalei, HI 96714

Signing Officer

Name
Ashley Guerrero
Title
Executive Director
Signed
2020-07-16
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
7
Employees
8
Volunteers
15

Preparer

Firm
Becky Asano Santos CPA Inc
Address
PO BOX 187, ANAHOLA, HI 96703
Preparer
Becky Santos
Phone
8086529251
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Rounding = -$7”

Raw XML AppendixShowing 400 of 463 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013864
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010925
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To Provide access to quality early childhood education to the north shore residents of Kauai.
IRS990/AdvertisingGrp/ProgramServicesAmt0408
IRS990/AdvertisingGrp/TotalAmt0408
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt053452
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09568
IRS990/AllOtherExpensesGrp/TotalAmt09568
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Becky Santos
IRS990/BooksInCareOfDetail/PhoneNum08086529251
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 187
IRS990/BooksInCareOfDetail/USAddress/CityNm0Anahola
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096703
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt064727
IRS990/CashNonInterestBearingGrp/EOYAmt022608
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt052136
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt052136
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt053452
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt093
IRS990/CYOtherExpensesAmt070050
IRS990/CYOtherRevenueAmt018229
IRS990/CYProgramServiceRevenueAmt0282196
IRS990/CYRevenuesLessExpensesAmt033462
IRS990/CYSalariesCompEmpBnftPaidAmt0250458
IRS990/CYTotalExpensesAmt0320508
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0353970
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt049000
IRS990/DeferredRevenueGrp/EOYAmt043855
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0To operate a quality preschool for a maximum of 40 students.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0268372
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02668
IRS990/FeesForServicesAccountingGrp/TotalAmt02668
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Allisun Shaw
IRS990/Form990PartVIISectionAGrp/PersonNm1Lanea Anakalea
IRS990/Form990PartVIISectionAGrp/PersonNm2Sonrisa Stepath
IRS990/Form990PartVIISectionAGrp/PersonNm3Sequoia Ferry
IRS990/Form990PartVIISectionAGrp/PersonNm4Noelle Wong
IRS990/Form990PartVIISectionAGrp/PersonNm5Mary Sharratt
IRS990/Form990PartVIISectionAGrp/PersonNm6Ryan Joseph Fisher
IRS990/Form990PartVIISectionAGrp/PersonNm7Ashley Guerrero
IRS990/Form990PartVIISectionAGrp/PersonNm8Nanea Marston
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt752136
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt010317
IRS990/FundraisingGrossIncomeAmt028546
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt051645
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0364287
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0153
IRS990/InformationTechnologyGrp/TotalAmt0153
IRS990/InsuranceGrp/ProgramServicesAmt09880
IRS990/InsuranceGrp/TotalAmt09880
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt012
IRS990/InterestGrp/TotalAmt012
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt093
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt093
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05139
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010197
IRS990/LandBldgEquipBasisNetGrp/EOYAmt094569
IRS990/LandBldgEquipCostOrOtherBssAmt099708
IRS990/LegalDomicileStateCd0HI
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0To Provide access to quality early childhood education to the north shore residents of Kauai.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0148005
IRS990/NetAssetsOrFundBalancesEOYAmt0181460
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt018229
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt022076
IRS990/OccupancyGrp/TotalAmt022076
IRS990/OfficeExpensesGrp/ProgramServicesAmt02445
IRS990/OfficeExpensesGrp/TotalAmt02445
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-7
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt034510
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034510
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Depreciation
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/ProgramServicesAmt09270
IRS990/OtherExpensesGrp/ProgramServicesAmt15332
IRS990/OtherExpensesGrp/ProgramServicesAmt24721
IRS990/OtherExpensesGrp/ProgramServicesAmt33517
IRS990/OtherExpensesGrp/TotalAmt09270
IRS990/OtherExpensesGrp/TotalAmt15332
IRS990/OtherExpensesGrp/TotalAmt24721
IRS990/OtherExpensesGrp/TotalAmt33517
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0145315
IRS990/OtherSalariesAndWagesGrp/TotalAmt0145315
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt018497
IRS990/PayrollTaxesGrp/TotalAmt018497
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014893
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011918
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition & Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0282196
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0282196
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt089847
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt086
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0185753
IRS990/PYOtherRevenueAmt026035
IRS990/PYProgramServiceRevenueAmt0389212
IRS990/PYRevenuesLessExpensesAmt0100352
IRS990/PYSalariesCompEmpBnftPaidAmt0219075
IRS990/PYTotalExpensesAmt0404828
IRS990/PYTotalRevenueAmt0505180
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt033462
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0282196
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0121052
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0107145
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/EquipmentGrp/BookValueAmt089472
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0267
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt089739
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05097
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04872
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09969
IRS990ScheduleD/TotalBookValueLandBuildingsAmt094569
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010317
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt02525
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt02525
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Trike-A-Thon Donation Drive
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Carnival
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0203
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0203
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017557
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010989
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028546
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017557
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010989
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt028546
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018229
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06919
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0917
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06002
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0670
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0670
IRS990ScheduleG/LicensedStatesCd0HI
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0For FYE 8/31/2016 Ashley and David Guerrero, are employees of the organization. Ashley serves as a Teacher/Executive director. David serves as a Teacher. They are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft form 990 is distributed to the organization's board of director's for review, questions, comments and concerns prior to filing with the service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of interest policies are monitored and enforced on an ongoing basis. The organization operates in a relatively small rural community with ten or less employees. The employees and board members all live and work within the same community as the organization which allows for transparency related to conflicts. Policy reminders are provided annually during employee and board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board reviews and approves compensation increases for all employees as proposed by management. The supply and demand of preschools and highly qualified employees require management to be abreast of compensation data within the local workforce and preschools specifically.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board reviews and approves compensation increases for all employees as proposed by management. The supply and demand of preschools and highly qualified employees require management to be abreast of compensation data within the local workforce and preschools specifically.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents, policies, financial statements and accreditation documents will be made available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Rounding = -$7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt070524
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt043855
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0210869
IRS990/TotalAssetsEOYAmt0236240
IRS990/TotalAssetsGrp/BOYAmt0210869
IRS990/TotalAssetsGrp/EOYAmt0236240
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$236,240
Liabilities
$54,780
Net assets
$181,460
Revenue
$353,970
Expenses
$320,508
Net income
$33,462
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.10$0.87$4.97$4.47$4.12$0.35
2023Detailed filing. Detailed filing data is available for this year.$3.77$0.85$4.62$3.91$4.04$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.80$0.05$4.75$4.93$4.03$0.90
2021Detailed filing. Detailed filing data is available for this year.$4.01$0.16$3.85$3.51$2.41$1.10
2020Detailed filing. Detailed filing data is available for this year.$2.85$0.10$2.75$3.42$2.48$0.93
2019Detailed filing. Detailed filing data is available for this year.$2.36$0.55$1.81$3.54$3.21$0.33
2018Detailed filing. Detailed filing data is available for this year.$2.11$0.63$1.48$5.05$4.05$1.00
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.51$0.93$3.66$3.60$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.49$0.61$3.71$3.63$0.08
2015Summary only. Only limited summary data is available for this year.$0.43$0.27$0.16$2.94$3.24$0.30
2014Summary only. Only limited summary data is available for this year.$0.50$0.04$0.46$2.03$2.28$0.26
2013Summary only. Only limited summary data is available for this year.$0.63$0.08$0.55$2.74$2.60$0.14
2012Summary only. Only limited summary data is available for this year.$0.49$0.24$0.25$2.92$2.81$0.10
2011Summary only. Only limited summary data is available for this year.$0.32$0.18$0.15$2.48$2.79$0.31