Civic Intelligence

The Preschool at Kapalua

EIN 99-0230276 • 501(c)3 • Lahaina, HI

Profile

PRESCHOOLING

5960 L Honoapiilani RdLahaina, HI 96761

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

1st percentile

-0.41x

Higher debt load relative to assets than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

1st percentile

-0.17x

Higher debt load relative to revenue than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-3.8%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

38th percentile

-12%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

5.6%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets1st percentile

Assets

Down

$130,570

Down $17,006 (-12%) from 2024

Liabilities

Down

-$53,741

Down $4,773 (-9.7%) from 2024

Net Assets

Down

$184,311

Down $12,233 (-6.2%) from 2024

Operations
Liabilities / Revenue1st percentileNet Margin38th percentile

Revenue

Up

$318,463

Up $16,911 (+5.6%) from 2024

Expenses

Up

$330,696

Up $29,251 (+9.7%) from 2024

Net Income

Down

-$12,233

Down $12,340 (-11533%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2017: $175,767Liabilities 2017: $0Net Assets 2017: $175,7672017Assets 2018: $181,049Liabilities 2018: $969Net Assets 2018: $180,0802018Assets 2019: $160,613Liabilities 2019: -$31,864Net Assets 2019: $192,4772019Assets 2020: $141,998Liabilities 2020: -$51,606Net Assets 2020: $193,6042020Assets 2021: $142,780Liabilities 2021: -$48,727Net Assets 2021: $191,5072021Assets 2023: $136,541Liabilities 2023: -$50,142Net Assets 2023: $186,6832023Assets 2024: $147,576Liabilities 2024: -$48,968Net Assets 2024: $196,5442024Assets 2025: $130,570Liabilities 2025: -$53,741Net Assets 2025: $184,3112025

Highlighted filing

2025

Assets$130,570
Liabilities-$53,741
Net Assets$184,311
Open 2025 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2017: $228,691Expenses 2017: $216,376Net Income 2017: $12,3152017Revenue 2018: $217,770Expenses 2018: $212,467Net Income 2018: $5,3032018Revenue 2019: $239,462Expenses 2019: $227,067Net Income 2019: $12,3952019Revenue 2020: $230,266Expenses 2020: $232,138Net Income 2020: -$1,8722020Revenue 2021: $259,822Expenses 2021: $258,920Net Income 2021: $9022021Revenue 2023: $308,238Expenses 2023: $313,060Net Income 2023: -$4,8222023Revenue 2024: $301,552Expenses 2024: $301,445Net Income 2024: $1072024Revenue 2025: $318,463Expenses 2025: $330,696Net Income 2025: -$12,2332025

Highlighted filing

2025

Revenue$318,463
Expenses$330,696
Net Income-$12,233
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$130,570
Liabilities
-$53,741
Net assets
$184,311
Revenue
$318,463
Expenses
$330,696
Net income
-$12,233
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.54$1.84$3.18$3.31$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.48$0.49$1.97$3.02$3.01$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.50$1.87$3.08$3.13$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.49$1.92$2.60$2.59$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.52$1.94$2.30$2.32$0.02
2019Summary only. Only limited summary data is available for this year.$1.61$0.32$1.92$2.39$2.27$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.81$0.01$1.80$2.18$2.12$0.05
2017Summary only. Only limited summary data is available for this year.$1.76$0.00$1.76$2.29$2.16$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$318,463
Mission and Program Overview

Mission

PRESCHOOLING

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$196,544$184,311▼ $12,233
Cash and Non-Interest-Bearing Accounts$142,905$120,844▼ $22,061
Savings and Temporary Cash Investments$52,543$52,558▲ $15
Total Assets$147,576$130,570▼ $17,006
Other Assets Total$-47,872$-42,832▲ $5,040
Liabilities
Other Liabilities$0$0→ $0
Accounts Payable and Accrued Expenses$2,931$-1,842▼ $4,773
Mortgage Notes Payable Secured by Investment Property$-51,899$-51,899→ $0
Total Liabilities$-48,968$-53,741▼ $4,773
Net Assets / Fund Balance
Total Net Assets Fund Balance$196,544$184,311▼ $12,233
Total Liabilities and Net Assets / Fund Balance$147,576$130,570▼ $17,006
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Jackie AllairePresident
Teresa AdamsVice President
Kc LiedermanDirector
Rod QuamDirector
Rondilyn FranzDirector
Tamara FelechnerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,540
Program Service Revenue
$299,298
Investment Income
$2,625
Other Revenue
$0
All Other Contributions
$16,540
Change in Net Assets
$-12,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$225,635
Other Expenses$105,061
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,257$0$0$181,257
All Other Expenses$74,893$0$0$74,893
Payroll Taxes$22,820$0$0$22,820
Other Employee Benefits$21,558$0$0$21,558
Insurance$14,534$0$0$14,534
Other Expenses$4,800$0$0$4,800
Office Expenses$2,967$0$0$2,967
Advertising$1,873$0$0$1,873
Occupancy$719$0$0$719
Total Functional Expenses$330,696$0$0$330,696
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liability$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Preschool at Kapalua
EIN
99-0230276
Phone
8086695577
Address
5960 L HONOAPIILANI RD, LAHAINA, HI 96761

Signing Officer

Name
Jackie Allaire
Title
President
Phone
8086695577
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Allaire
Formed
1984
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
4

Preparer

Firm
Boeckmann & Associates LLC
Address
1188 BISHOP STREET SUITE 2609, HONOLULU, HI 96813
Preparer
Marlin Boeckmann
Phone
8085314648
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“FORM 990 Reviewed by board members prior to filing with the IRS”

Pt VI, Line 8A

“Client does not maintain meeting minutes”

Pt VI, Line 8B

“Client does not maintain meeting minutes”

Pt XI

“Small unlocated difference”

Form 990, Part IX, Line 24E

“QBooks fees 3065. 3065. 0. 0.”

Form 990, Part IX, Line 24E

“Misc 1376. 1376. 0. 0.”

Form 990, Part IX, Line 24E

“Repairs/Maint 20263. 20263. 0. 0.”

Form 990, Part IX, Line 24E

“Janitorial 866. 866. 0. 0.”

Form 990, Part IX, Line 24E

“GE Tax 13108. 13108. 0. 0.”

Form 990, Part IX, Line 24E

“MEALS 934. 934. 0. 0.”

Form 990, Part IX, Line 24E

“Gifts 1317. 1317. 0. 0.”

Form 990, Part IX, Line 24E

“Food 2083. 2083. 0. 0.”

Form 990, Part IX, Line 24E

“Supplies 4915. 4915. 0. 0.”

Form 990, Part IX, Line 24E

“OTHER 7428. 7428. 0. 0.”

Form 990, Part IX, Line 24E

“Professional fees 19538. 19538. 0. 0.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Misc 1376. 1376. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Repairs/Maint 20263. 20263. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Janitorial 866. 866. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GE Tax 13108. 13108. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MEALS 934. 934. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Gifts 1317. 1317. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Food 2083. 2083. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Supplies 4915. 4915. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13OTHER 7428. 7428. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Professional fees 19538. 19538. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0147576
IRS990/TotalAssetsEOYAmt0130570
IRS990/TotalAssetsGrp/BOYAmt0147576
IRS990/TotalAssetsGrp/EOYAmt0130570
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016540
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0330696
IRS990/TotalFunctionalExpensesGrp/TotalAmt0330696
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-48968
IRS990/TotalLiabilitiesEOYAmt0-53741
IRS990/TotalLiabilitiesGrp/BOYAmt0-48968
IRS990/TotalLiabilitiesGrp/EOYAmt0-53741
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196544
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0184311
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0299298
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0330696
IRS990/TotalProgramServiceRevenueAmt0299298
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301923
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318463
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0147576
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130570
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt05960 L HONOAPIILANI RD
IRS990/USAddress/CityNm0LAHAINA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096761
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACKIE ALLAIRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086695577
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE PRESCHOOL AT KAPALUA
ReturnHeader/Filer/BusinessNameControlTxt0PRES
ReturnHeader/Filer/EIN0990230276
ReturnHeader/Filer/PhoneNum08086695577
ReturnHeader/Filer/USAddress/AddressLine1Txt05960 L HONOAPIILANI RD
ReturnHeader/Filer/USAddress/CityNm0LAHAINA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096761
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260848014
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOECKMANN & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01188 BISHOP STREET SUITE 2609
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085314648
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARLIN BOECKMANN
ReturnHeader/ReturnTs02025-09-29T11:23:32-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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