Civic Intelligence

The Toddler Program

990 • Fiscal year 2018 • EIN 99-0316421

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

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

70th percentile

0.17x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.29x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

11th percentile

-26%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

12th percentile

-15%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$759,164

Down $138,788 (-15%) from 2017

Net Assets

Down

$630,386

Down $116,960 (-16%) from 2017

Liabilities

Down

$128,778

Down $21,828 (-14%) from 2017

Revenue

Down

$441,481

Down $58,979 (-12%) from 2017

Expenses

Up

$558,441

Up $41,796 (+8.1%) from 2017

Net Income

Down

-$116,960

Down $100,775 (-623%) from 2017

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

2018

Assets$759,164
Liabilities$128,778
Net Assets$630,386

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

2018

Revenue$441,481
Expenses$558,441
Net Income-$116,960
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$597,388
Mission and Program Overview

Mission

Education of young children

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$725,070$608,110▼ $116,960
Savings and Temporary Cash Investments$458,444$412,391▼ $46,053
Land, Buildings, and Equipment, Net$323,366$306,301▼ $17,065
Cash and Non-Interest-Bearing Accounts$115,256$39,654▼ $75,602
Pd in Cap Srpls Land Bldg Eqp Fund$22,276$22,276→ $0
Intangible Assets$886$818▼ $68
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$897,952$759,164▼ $138,788
Liabilities
Mortgage Notes Payable Secured by Investment Property$75,376$67,799▼ $7,577
Other Liabilities$75,230$60,979▼ $14,251
Total Liabilities$150,606$128,778▼ $21,828
Net Assets / Fund Balance
Total Net Assets Fund Balance$747,346$630,386▼ $116,960
Total Liabilities and Net Assets / Fund Balance$897,952$759,164▼ $138,788

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$148,344$118,171$266,515
Leasehold Improvements$104,661$86,750$191,411
Other Land Buildings$2,040$94,895$96,935
Land$51,256-$51,256
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mallory FujitaniPresident
Brian LeeVice President
Alice RamosDirector
James LeeDirector
Jessica WongDirector
Riki HiranoDirector
Harlan Cadinha JrParent Representative
Derek ChingSecretary
Reed MuraokaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$74,642
Program Service Revenue
$372,077
Investment Income
$1,476
Other Revenue
$-6,714
All Other Contributions
$4,023
Change in Net Assets
$-116,960

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 Table102$61,271Fair Market Value
Total Noncash Contributions102$61,271-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$450,461
Other Expenses$107,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$367,593--$367,593
Other Employee Benefits$47,569--$47,569
Payroll Taxes$29,220--$29,220
Fees for Services Other$18,567--$18,567
Depreciation Depletion$17,134--$17,134
Occupancy$13,560--$13,560
Insurance$7,196--$7,196
Other Expenses$6,707--$6,707
Pension Plan Contributions$6,079--$6,079
All Other Expenses$5,742--$5,742
Advertising$2,380--$2,380
Office Expenses$2,158--$2,158
Conferences and Meetings$1,045--$1,045
Total Functional Expenses$558,441$0$0$558,441
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$155,907
Fundraising Gross Income$149,193
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$178,092$107,473$73,660$33,813
Parent Fundraising$41,720$41,720$40,655$1,065
Total Events$219,812$149,193$217,178$-67,985
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$34,582
Deferred Income$20,031
Credit Card Payable$6,366
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 11B

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
Mallory Fujitani
Title
President
Phone
8087353197
Signed
2019-11-13

Organization Details

Principal Officer
Mallory Fujitani
Formed
1994
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
18
Volunteers
20
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION 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.

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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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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0148344
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0118171
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0266515
IRS990ScheduleD/LandGrp/BookValueAmt051256
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051256
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0104661
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt086750
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0191411
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02040
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt094895
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt096935
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt034582
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120031
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26366
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS-TUITION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0306301
IRS990ScheduleD/TotalLiabilityAmt060979
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/CharitableContributionsTotAmt070619
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt070619
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0217178
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SILENT AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PARENT FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt041592
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt041592
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0178092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt041720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0219812
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0107473
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt041720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0149193
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-67985
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt061271
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt061271
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0114315
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt073660
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt040655
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/FormAndLineReferenceDesc0FORM 990, SCHEDULE G, PART II, LINE 11
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0102
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0MISC ITEMS SOLD AT THE SILENT AUCTION EVENT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt061271
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD PRESIDENT AND THE EXECUTIVE DIRECTOR RECEIVED A COPY OF THE FORM 990 FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0897952
IRS990/TotalAssetsEOYAmt0759164
IRS990/TotalAssetsGrp/BOYAmt0897952
IRS990/TotalAssetsGrp/EOYAmt0759164
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt074642
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0558441
IRS990/TotalFunctionalExpensesGrp/TotalAmt0558441
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150606
IRS990/TotalLiabilitiesEOYAmt0128778
IRS990/TotalLiabilitiesGrp/BOYAmt0150606
IRS990/TotalLiabilitiesGrp/EOYAmt0128778
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0747346
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0630386
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0558441
IRS990/TotalProgramServiceRevenueAmt0372077
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-5238
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0372077
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0441481
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0897952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0759164
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03509 PAHOA AVENUE
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI

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