Civic Intelligence

Maui Christian Academy

990 • Fiscal year 2022 • EIN 99-0241019

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 26, 2023

Organization ProfileWWW.DORISTODDCHRISTIAN.ORG

View Organization Page

519 Baldwin AvenuePaia, HI 96779

(808) 579-9237

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

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

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

69th percentile

19%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

42nd percentile

$22,595

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

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

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

62nd percentile

15%

Faster revenue growth than 62% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$4,199,741

Up $529,646 (+14%) from 2021

Net Assets

Up

$3,948,636

Up $428,077 (+12%) from 2021

Liabilities

Up

$251,105

Up $101,569 (+68%) from 2021

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin69th percentile

Revenue

Up

$2,275,196

Up $298,694 (+15%) from 2021

Expenses

Up

$1,847,119

Up $265,804 (+17%) from 2021

Net Income

Up

$428,077

Up $32,890 (+8.3%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,261,874Liabilities 2010: $136,506Net Assets 2010: $3,125,3682010Assets 2011: $3,252,312Liabilities 2011: $154,252Net Assets 2011: $3,098,0602011Assets 2012: $3,306,207Liabilities 2012: $204,023Net Assets 2012: $3,102,1842012Assets 2013: $3,332,905Liabilities 2013: $184,450Net Assets 2013: $3,148,4552013Assets 2014: $3,268,699Liabilities 2014: $138,903Net Assets 2014: $3,129,7962014Assets 2015: $3,281,970Liabilities 2015: $204,882Net Assets 2015: $3,077,0882015Assets 2016: $3,383,530Liabilities 2016: $207,935Net Assets 2016: $3,175,5952016Assets 2017: $3,388,903Liabilities 2017: $186,998Net Assets 2017: $3,201,9052017Assets 2018: $3,380,991Liabilities 2018: $235,274Net Assets 2018: $3,145,7172018Assets 2019: $3,315,374Liabilities 2019: $145,429Net Assets 2019: $3,169,9452019Assets 2020: $3,441,019Liabilities 2020: $315,647Net Assets 2020: $3,125,3722020Assets 2021: $3,670,095Liabilities 2021: $149,536Net Assets 2021: $3,520,5592021Assets 2022: $4,199,741Liabilities 2022: $251,105Net Assets 2022: $3,948,6362022Assets 2023: $5,142,710Liabilities 2023: $439,382Net Assets 2023: $4,703,3282023Assets 2024: $5,250,444Liabilities 2024: $364,822Net Assets 2024: $4,885,6222024Assets 2025: $5,441,802Liabilities 2025: $383,150Net Assets 2025: $5,058,6522025

Highlighted filing

2022

Assets$4,199,741
Liabilities$251,105
Net Assets$3,948,636
Open 2022 Filing

Operations Trend

Revenue Growth62nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $834,4422010Expenses 2011: $924,9392011Expenses 2012: $961,6502012Revenue 2013: $1,027,523Expenses 2013: $981,252Net Income 2013: $46,2712013Revenue 2014: $1,243,557Expenses 2014: $1,262,216Net Income 2014: -$18,6592014Revenue 2015: $1,321,217Expenses 2015: $1,373,925Net Income 2015: -$52,7082015Revenue 2016: $1,477,501Expenses 2016: $1,378,994Net Income 2016: $98,5072016Revenue 2017: $1,457,501Expenses 2017: $1,431,191Net Income 2017: $26,3102017Revenue 2018: $1,518,741Expenses 2018: $1,574,929Net Income 2018: -$56,1882018Revenue 2019: $1,579,261Expenses 2019: $1,555,033Net Income 2019: $24,2282019Revenue 2020: $1,616,878Expenses 2020: $1,661,450Net Income 2020: -$44,5722020Revenue 2021: $1,976,502Expenses 2021: $1,581,315Net Income 2021: $395,1872021Revenue 2022: $2,275,196Expenses 2022: $1,847,119Net Income 2022: $428,0772022Revenue 2023: $2,945,216Expenses 2023: $2,190,524Net Income 2023: $754,6922023Revenue 2024: $2,650,302Expenses 2024: $2,541,312Net Income 2024: $108,9902024Revenue 2025: $2,960,230Expenses 2025: $2,808,319Net Income 2025: $151,9112025

Highlighted filing

2022

Revenue$2,275,196
Expenses$1,847,119
Net Income$428,077
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 26, 2023
Return Version
2021v4.0
Gross Receipts
$2,275,930
Mission and Program Overview

Mission

To provide a christ-centered education that is biblically based and is committed to academic excellence, biblical morality, integrity, church involvement, and patriotism - all to the glory of god.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,080,220$2,135,741▲ $55,521
Cash and Non-Interest-Bearing Accounts$1,387,568$1,840,832▲ $453,264
Savings and Temporary Cash Investments$148,570$169,286▲ $20,716
Prepaid Expenses and Deferred Charges$43,630$49,919▲ $6,289
Accounts Receivable$10,107$3,963▼ $6,144
Total Assets$3,670,095$4,199,741▲ $529,646
Liabilities
Accounts Payable and Accrued Expenses$55,332$144,699▲ $89,367
Deferred Revenue$94,204$106,406▲ $12,202
Total Liabilities$149,536$251,105▲ $101,569
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,485,352$3,933,156▲ $447,804
Net Assets With Donor Restrictions$35,207$15,480▼ $19,727
Total Net Assets Fund Balance$3,520,559$3,948,636▲ $428,077
Total Liabilities and Net Assets / Fund Balance$3,670,095$4,199,741▲ $529,646

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,812,580$1,470,427$3,283,007
Land$308,826-$308,826
Equipment$14,335$86,051$100,386
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leta CarpenterSecretaryFT$17,431$5,164$22,595
Carolyn MooreHead of SchoFT$17,070$5,164$22,234

Board Members and Trustees

NameTitle
Mabel ToddPresident
Rev Kenneth TanakaDirector
Shawn HanscamDirector
Thomas OsterhusTreasurer
Raymond KokubunVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$254,880
Program Service Revenue
$1,982,591
Investment Income
$10,865
Other Revenue
$26,860
All Other Contributions
$254,880
Change in Net Assets
$428,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$993,901
Other Expenses$513,063
Grants and Similar Amounts Paid$340,155
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$627,547$110,744-$738,291
Grants to Domestic Individuals$340,155--$340,155
Occupancy$160,504$28,324-$188,828
Other Employee Benefits$123,230$21,747-$144,977
Depreciation Depletion$84,684$14,944-$99,628
Payroll Taxes$56,161$9,911-$66,072
Current Officers, Directors, Trustees, and Key Employees$37,877$6,684-$44,561
Insurance$29,836$5,265-$35,101
Office Expenses$11,412$2,014-$13,426
Fees for Services Accounting$6,973$1,230-$8,203
Other Expenses$7,592$1,140-$7,592
Advertising$5,418$956-$6,374
All Other Expenses$5,500$426-$5,926
Total Functional Expenses$1,622,676$224,443$0$1,847,119
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,199
Fundraising Direct Expenses$734
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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

“A draft copy of the 990 annual tax return is distributed at a board meeting and all board members have a chance to review and make changes, or if no changes, approve for filing.”

Form 990, Page 6, Part VI, Line 12C

“Part vi, line 12c each board member is annually asked to disclose conflict of interest issues and sign a written form.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors determines the compensation for the chair of the school.”

Form 990, Page 6, Part VI, Line 15B

“The compensation for all positions is determined using data from state and local salary ranges for comparable positions.”

Form 990, Page 6, Part VI, Line 19

“Policies are available upon request at the business office.”

Filing and Contact Details

Filer

Filer Name
Doris Todd Christian Academy
EIN
99-0241019
Phone
8085799237
Address
519 BALDWIN AVENUE, PAIA, HI 96779

Signing Officer

Name
Thomas Osterhus
Title
Treasurer
Phone
8085799237
Signed
2023-04-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Moore
Formed
1955
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
5
Employees
42
Volunteers
49

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The school is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the school may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the school and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities at june 30, 2022 and 2021. The school files its form 990 informational return in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawaii. The school is generally no longer subject to examination by the internal revenue service for years before 2019.”

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IRS990/OtherExpensesGrp/TotalAmt37592
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt043630
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS SCHOOL FEES
IRS990/ProgramServiceRevenueGrp/Desc2CONTRIBUTIONS FROM CROSSWORLD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01874936
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt170671
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt236984
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt236984
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IRS990/PYTotalRevenueAmt01976502
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IRS990/RevenueAmt01982591
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt014335
IRS990ScheduleD/EquipmentGrp/DepreciationAmt086051
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0100386
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0308826
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0308826
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SCHOOL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES AT JUNE 30, 2022 AND 2021. THE SCHOOL FILES ITS FORM 990 INFORMATIONAL RETURN IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02135741
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/ExplanationTxt0THE SCHOOL'S POLICY ON NONDISCRIMINATION WAS PUBLISHED IN THE LOCAL NEWSPAPER, THE MAUI NEWS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION/STUDENT FIN AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0340155
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0TUITION ASSIST.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt044
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL ENROLLED STUDENTS IN GRADES K-12 MAY APPLY FOR FINANCIAL AID. APPLICATIONS ARE SUBMITTED TO FACTS GRANT & AID, A THIRD PARTY, FOR FINANCIAL NEED ASSESSMENT. THE RESULTS ARE THEN GIVEN TO THE FINANCIAL AID COMMITTEE FOR CONSIDERATION. ONCE FINANCIAL AID IS APPROVED, FAMILIES OF STUDENTS ARE REQUIRED TO VOLUNTEER FOR A MINIMUM OF TWENTY HOURS DURING THE SCHOOL YEAR.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE 990 ANNUAL TAX RETURN IS DISTRIBUTED AT A BOARD MEETING AND ALL BOARD MEMBERS HAVE A CHANCE TO REVIEW AND MAKE CHANGES, OR IF NO CHANGES, APPROVE FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART VI, LINE 12C EACH BOARD MEMBER IS ANNUALLY ASKED TO DISCLOSE CONFLICT OF INTEREST ISSUES AND SIGN A WRITTEN FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE CHAIR OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION FOR ALL POSITIONS IS DETERMINED USING DATA FROM STATE AND LOCAL SALARY RANGES FOR COMPARABLE POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICIES ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01622676
IRS990/TotalFunctionalExpensesGrp/TotalAmt01847119
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IRS990/TotalProgramServiceExpensesAmt01622676
IRS990/TotalProgramServiceRevenueAmt01982591
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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$4,199,741
Liabilities
$251,105
Net assets
$3,948,636
Revenue
$2,275,196
Expenses
$1,847,119
Net income
$428,077
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.44$0.38$5.06$2.96$2.81$0.15
2024Detailed filing. Detailed filing data is available for this year.$5.25$0.36$4.89$2.65$2.54$0.11
2023Detailed filing. Detailed filing data is available for this year.$5.14$0.44$4.70$2.95$2.19$0.75
2022Detailed filing. Detailed filing data is available for this year.$4.20$0.25$3.95$2.28$1.85$0.43
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$0.15$3.52$1.98$1.58$0.40
2020Detailed filing. Detailed filing data is available for this year.$3.44$0.32$3.13$1.62$1.66$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.32$0.15$3.17$1.58$1.56$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.38$0.24$3.15$1.52$1.57$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.39$0.19$3.20$1.46$1.43$0.03
2016Detailed filing. Detailed filing data is available for this year.$3.38$0.21$3.18$1.48$1.38$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.28$0.20$3.08$1.32$1.37$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.27$0.14$3.13$1.24$1.26$0.02
2013Summary only. Only limited summary data is available for this year.$3.33$0.18$3.15$1.03$0.98$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.20$3.10$0.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.15$3.10$0.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.14$3.13$0.83