Civic Intelligence

The Toddler Program

990 • Fiscal year 2014 • EIN 99-0316421

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 15, 2015

3509 Pahoa AvenueHonolulu, HI 96816

(808) 735-3197

Siviq Scores

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

Liabilities / Assets

66th percentile

0.16x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.28x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

65th percentile

9.6%

Higher net margin than 65% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

57th percentile

4.9%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

44th percentile

1.8%

Faster revenue growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$884,819

Up $41,204 (+4.9%) from 2013

Net Assets

Up

$740,812

Up $49,068 (+7.1%) from 2013

Liabilities

Down

$144,007

Down $7,864 (-5.2%) from 2013

Revenue

Up

$510,414

Up $8,980 (+1.8%) from 2013

Expenses

Down

$461,346

Down $40,205 (-8.0%) from 2013

Net Income

Up

$49,068

Up $49,185 (+42038%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $735,089Liabilities 2010: $166,503Net Assets 2010: $568,5862010Assets 2011: $807,132Liabilities 2011: $143,168Net Assets 2011: $663,9642011Assets 2012: $832,653Liabilities 2012: $140,792Net Assets 2012: $691,8612012Assets 2013: $843,615Liabilities 2013: $151,871Net Assets 2013: $691,7442013Assets 2014: $884,819Liabilities 2014: $144,007Net Assets 2014: $740,8122014Assets 2015: $893,258Liabilities 2015: $140,530Net Assets 2015: $752,7282015Assets 2016: $902,948Liabilities 2016: $139,417Net Assets 2016: $763,5312016Assets 2017: $897,952Liabilities 2017: $150,606Net Assets 2017: $747,3462017Assets 2018: $759,164Liabilities 2018: $128,778Net Assets 2018: $630,3862018Assets 2019: $657,201Liabilities 2019: $131,390Net Assets 2019: $525,8112019Assets 2020: $735,107Liabilities 2020: $183,349Net Assets 2020: $551,7582020Assets 2021: $924,131Liabilities 2021: $101,957Net Assets 2021: $822,1742021Assets 2022: $1,076,445Liabilities 2022: $119,350Net Assets 2022: $957,0952022Assets 2023: $1,087,438Liabilities 2023: $106,427Net Assets 2023: $981,0112023Assets 2024: $1,206,163Liabilities 2024: $98,660Net Assets 2024: $1,107,5032024

Highlighted filing

2014

Assets$884,819
Liabilities$144,007
Net Assets$740,812

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $489,4922010Expenses 2011: $500,1862011Expenses 2012: $521,7122012Revenue 2013: $501,434Expenses 2013: $501,551Net Income 2013: -$1172013Revenue 2014: $510,414Expenses 2014: $461,346Net Income 2014: $49,0682014Revenue 2015: $501,568Expenses 2015: $489,652Net Income 2015: $11,9162015Revenue 2016: $519,429Expenses 2016: $508,626Net Income 2016: $10,8032016Revenue 2017: $500,460Expenses 2017: $516,645Net Income 2017: -$16,1852017Revenue 2018: $441,481Expenses 2018: $558,441Net Income 2018: -$116,9602018Revenue 2019: $415,108Expenses 2019: $519,683Net Income 2019: -$104,5752019Revenue 2020: $533,239Expenses 2020: $507,208Net Income 2020: $26,0312020Revenue 2021: $775,978Expenses 2021: $506,952Net Income 2021: $269,0262021Revenue 2022: $619,992Expenses 2022: $475,662Net Income 2022: $144,3302022Revenue 2023: $564,749Expenses 2023: $553,033Net Income 2023: $11,7162023Revenue 2024: $747,524Expenses 2024: $625,066Net Income 2024: $122,4582024

Highlighted filing

2014

Revenue$510,414
Expenses$461,346
Net Income$49,068
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$639,547
Mission and Program Overview

Mission

The toddler program is a loving, caring and nurturing community for the children and families.the families and staff together provide children with a developmental appropriate program of social skills,cognitive skills,and character development in a christian environment.

Education of young children

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$669,468$718,536▲ $49,068
Savings and Temporary Cash Investments$474,064$491,843▲ $17,779
Land, Buildings, and Equipment, Net$325,304$323,312▼ $1,992
Cash and Non-Interest-Bearing Accounts$43,089$68,397▲ $25,308
Pd in Cap Srpls Land Bldg Eqp Fund$22,276$22,276→ $0
Intangible Assets$1,158$1,090▼ $68
Accounts Receivable-$177-
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$843,615$884,819▲ $41,204
Liabilities
Mortgage Notes Payable Secured by Investment Property$101,768$95,975▼ $5,793
Other Liabilities$50,103$48,032▼ $2,071
Total Liabilities$151,871$144,007▼ $7,864
Net Assets / Fund Balance
Total Net Assets Fund Balance$691,744$740,812▲ $49,068
Total Liabilities and Net Assets / Fund Balance$843,615$884,819▲ $41,204

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$175,680$90,835$266,515
Leasehold Improvements$82,756$57,091$139,847
Equipment$13,620$80,954$94,574
Land$51,256-$51,256
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steven LettauPresident
Mallory FujitaniVice President/secretary
Alice RamosDirector
James LeeDirector
Jessica WongDirector
Riki HiranoDirector
Harlan Cadinha JrParent Representative
Reed MuraokaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,705
Program Service Revenue
$454,440
Investment Income
$561
Other Revenue
$-18,292
All Other Contributions
$4,351
Change in Net Assets
$49,068

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table149$54,050Fair Market Value
Total Noncash Contributions149$54,050-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$363,167
Other Expenses$98,179
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$219,672--$219,672
Current Officers, Directors, Trustees, and Key Employees$69,576--$69,576
Other Employee Benefits$39,601--$39,601
Payroll Taxes$25,873--$25,873
Depreciation Depletion$20,671--$20,671
Fees for Services Other$17,034--$17,034
Occupancy$16,620--$16,620
Pension Plan Contributions$8,445--$8,445
Insurance$6,810--$6,810
All Other Expenses$6,682--$6,682
Office Expenses$4,455--$4,455
Other Expenses$3,906--$3,906
Conferences and Meetings$974--$974
Advertising$335--$335
Total Functional Expenses$461,346$0$0$461,346
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$129,133
Fundraising Gross Income$110,841
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$153,192$83,838$12,940$70,898
Parent Fundraising$27,003$27,003$31,772$-4,769
Total Events$180,195$110,841$129,133$-18,292
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits-tuition$35,327
Deferred Income$12,705
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The board president and the executive director received a copy of the form 990 for their review.

Form 990, Part VI, Section B, Line 15

The executive director's compensation is reviewed by the board of directors. The board looks at comparable data as well reviews budget and projections to determine the compensation of the executive director.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Toddler Program
EIN
99-0316421
Phone
8087353197
Address
3509 PAHOA AVENUE, HONOLULU, HI 96816

Signing Officer

Name
Steven Lettau
Title
President
Phone
8087353197
Signed
2015-11-15

Organization Details

Principal Officer
Steven Lettau
Formed
1994
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
19
Volunteers
25
Raw XML AppendixShowing 400 of 415 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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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0175680
IRS990ScheduleD/BuildingsGrp/DepreciationAmt090835
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0266515
IRS990ScheduleD/EquipmentGrp/BookValueAmt013620
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080954
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094574
IRS990ScheduleD/LandGrp/BookValueAmt051256
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051256
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt082756
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt057091
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0139847
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035327
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112705
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS-TUITION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INCOME
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0323312
IRS990ScheduleD/TotalLiabilityAmt048032
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATORY POLICY IS COMMUNICATED ON THE ENROLLMENT APPLICATION FORMS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt069354
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt069354
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0129133
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SILENT AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PARENT FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt030371
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt030371
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0153192
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt027003
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0180195
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt083838
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt027003
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0110841
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-18292
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt054050
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt054050
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt044712
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012940
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt031772
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0FORM 990 INSTRUCTIONS REQUIRE REPORTING FUND RAISING EVENTS NET OF THE REVENUE FROM THE CONTRIBUTIONS RECEIVED FOR THE EVENT. THIS CAUSES THE EVENT TO SHOW A NEGATIVE NET INCOME ON THE STATEMENT OF REVENUE. WHEN THE CONTRIBUTIONS, AS DISCLOSED IN LINE 1C, ARE COMBINED WITH FUND RAISING EVENT NET INCOME, THE RESULT IS A POSITIVE NET INCOME.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G. PART II LINE 11
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0149
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0MISC ITEMS SOLD AT THE SILENT AUCTION EVENT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt054050
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD PRESIDENT AND THE EXECUTIVE DIRECTOR RECEIVED A COPY OF THE FORM 990 FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS. THE BOARD LOOKS AT COMPARABLE DATA AS WELL REVIEWS BUDGET AND PROJECTIONS TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0843615
IRS990/TotalAssetsEOYAmt0884819
IRS990/TotalAssetsGrp/BOYAmt0843615
IRS990/TotalAssetsGrp/EOYAmt0884819
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt073705
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0461346
IRS990/TotalFunctionalExpensesGrp/TotalAmt0461346
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0151871
IRS990/TotalLiabilitiesEOYAmt0144007
IRS990/TotalLiabilitiesGrp/BOYAmt0151871
IRS990/TotalLiabilitiesGrp/EOYAmt0144007
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0691744
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0740812
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0461346
IRS990/TotalProgramServiceRevenueAmt0454440
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-17731
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0454440
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0510414
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0843615
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0884819
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03509 PAHOA AVENUE
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096816
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.THETODDLERPROGRAM.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN LETTAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.10$1.11$0.75$0.63$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.11$0.98$0.56$0.55$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.12$0.96$0.62$0.48$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.10$0.82$0.78$0.51$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.18$0.55$0.53$0.51$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.13$0.53$0.42$0.52$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.76$0.13$0.63$0.44$0.56$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.15$0.75$0.50$0.52$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.14$0.76$0.52$0.51$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.14$0.75$0.50$0.49$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.14$0.74$0.51$0.46$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.84$0.15$0.69$0.50$0.50$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.14$0.69$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.14$0.66$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.17$0.57$0.49