Civic Intelligence

Waimea Country School

EIN 99-0327838 • 501(c)3 • Kamuela HI, HI

View Organization Page

Profile

Provides an outstanding elementary, child-centered, multiage and multicultural learning experience which incorporates the core values of inclusion and respect. Our children are inspired to learn creatively in a safe, healthy, and academically challenging environment which honors and embraces childhood and the love of learning.

PO Box 399Kamuela HI, HI 96743

www.waimeacountryschool.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.33x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.32x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

59th percentile

9.1%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$54,440

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

89th percentile

59%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

23%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$761,782

Up $282,997 (+59%) from 2023

Liabilities

Up

$248,798

Up $218,331 (+717%) from 2023

Net Assets

Up

$512,984

Up $64,666 (+14%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin59th percentile

Revenue

Up

$782,634

Up $143,842 (+23%) from 2023

Expenses

Up

$711,161

Up $16,143 (+2.3%) from 2023

Net Income

Up

$71,473

Up $127,699 (+227%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$800K$600K$400K$200K$0Assets 2011: $200,474Liabilities 2011: $46,723Net Assets 2011: $153,7512011Assets 2012: $251,150Liabilities 2012: $71,690Net Assets 2012: $179,4602012Assets 2013: $235,048Liabilities 2013: $41,186Net Assets 2013: $193,8622013Assets 2014: $320,439Liabilities 2014: $26,071Net Assets 2014: $294,3682014Assets 2015: $334,280Liabilities 2015: $80,547Net Assets 2015: $253,7332015Assets 2016: $400,270Liabilities 2016: $97,439Net Assets 2016: $302,8312016Assets 2017: $426,588Liabilities 2017: $82,159Net Assets 2017: $344,4292017Assets 2018: $374,207Liabilities 2018: $21,968Net Assets 2018: $352,2392018Assets 2019: $412,111Liabilities 2019: $86,768Net Assets 2019: $325,3432019Assets 2020: $459,125Liabilities 2020: $113,181Net Assets 2020: $345,9442020Assets 2021: $590,451Liabilities 2021: $47,713Net Assets 2021: $542,7382021Assets 2022: $630,441Liabilities 2022: $106,165Net Assets 2022: $524,2762022Assets 2023: $478,785Liabilities 2023: $30,467Net Assets 2023: $448,3182023Assets 2024: $761,782Liabilities 2024: $248,798Net Assets 2024: $512,9842024

Highlighted filing

2024

Assets$761,782
Liabilities$248,798
Net Assets$512,984
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $406,954Expenses 2011: $411,780Net Income 2011: -$4,8262011Revenue 2012: $464,973Expenses 2012: $438,844Net Income 2012: $26,1292012Expenses 2013: $437,9202013Revenue 2014: $570,257Expenses 2014: $496,469Net Income 2014: $73,7882014Revenue 2015: $474,541Expenses 2015: $419,311Net Income 2015: $55,2302015Revenue 2016: $561,002Expenses 2016: $495,583Net Income 2016: $65,4192016Revenue 2017: $561,738Expenses 2017: $520,140Net Income 2017: $41,5982017Revenue 2018: $533,717Expenses 2018: $525,907Net Income 2018: $7,8102018Revenue 2019: $463,178Expenses 2019: $490,074Net Income 2019: -$26,8962019Revenue 2020: $589,699Expenses 2020: $569,098Net Income 2020: $20,6012020Revenue 2021: $791,283Expenses 2021: $588,742Net Income 2021: $202,5412021Revenue 2022: $582,417Expenses 2022: $592,859Net Income 2022: -$10,4422022Revenue 2023: $638,792Expenses 2023: $695,018Net Income 2023: -$56,2262023Revenue 2024: $782,634Expenses 2024: $711,161Net Income 2024: $71,4732024

Highlighted filing

2024

Revenue$782,634
Expenses$711,161
Net Income$71,473
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$761,782
Liabilities
$248,798
Net assets
$512,984
Revenue
$782,634
Expenses
$711,161
Net income
$71,473
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.62$2.49$5.13$7.83$7.11$0.71
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$0.30$4.48$6.39$6.95$0.56
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.30$1.06$5.24$5.82$5.93$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.90$0.48$5.43$7.91$5.89$2.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.59$1.13$3.46$5.90$5.69$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.12$0.87$3.25$4.63$4.90$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.22$3.52$5.34$5.26$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.27$0.82$3.44$5.62$5.20$0.42
2016Detailed filing. Detailed filing data is available for this year.$4.00$0.97$3.03$5.61$4.96$0.65
2015Detailed filing. Detailed filing data is available for this year.$3.34$0.81$2.54$4.75$4.19$0.55
2014Detailed filing. Detailed filing data is available for this year.$3.20$0.26$2.94$5.70$4.96$0.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.41$1.94$4.38
2012Summary only. Only limited summary data is available for this year.$2.51$0.72$1.79$4.65$4.39$0.26
2011Summary only. Only limited summary data is available for this year.$2.00$0.47$1.54$4.07$4.12$0.05
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 14, 2017
Return Version
2015v3.0
Gross Receipts
$588,045
Mission and Program Overview

Mission

Provides an outstanding elementary, child-centered, multiage and multicultural learning experience which incorporates the core values of inclusion and respect. Our children are inspired to learn creatively in a safe, healthy, and academically challenging environment which honors and embraces childhood and the love of learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$241,556$236,775▼ $4,781
Investments in Publicly Traded Securities-$105,294-
Cash and Non-Interest-Bearing Accounts$44,159$24,767▼ $19,392
Accounts Receivable$26,499$14,879▼ $11,620
Land, Buildings, and Equipment, Net$17,606$13,724▼ $3,882
Prepaid Expenses and Deferred Charges$3,460$3,831▲ $371
Total Assets$334,280$400,270▲ $65,990
Other Assets Total$1,000$1,000→ $0
Liabilities
Deferred Revenue$63,765$78,730▲ $14,965
Accounts Payable and Accrued Expenses$16,782$18,709▲ $1,927
Total Liabilities$80,547$97,439▲ $16,892
Net Assets / Fund Balance
Unrestricted Net Assets$224,751$271,698▲ $46,947
Temporarily Rstr Net Assets$28,982$31,133▲ $2,151
Total Net Assets Fund Balance$253,733$302,831▲ $49,098
Total Liabilities and Net Assets / Fund Balance$334,280$400,270▲ $65,990

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$10,904$157,203$168,107
Equipment$2,820$19,157$21,977

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015-$61,000-$29,867$31,133
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy SallingHead of SchoolFT$59,450$6,344$65,794

Board Members and Trustees

NameTitle
Kelly BarrickPresident
Scott MarchVice-president
Andrew OdellTrustee
Leia LawrenceTrustee
Lisa MccarthyTrustee
Toni StylosTrustee
Marc BarilSecretary
Randy CampbellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,683
Program Service Revenue
$488,492
Investment Income
$3,012
Other Revenue
$-4,185
All Other Contributions
$47,920
Change in Net Assets
$65,419

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 Table224$25,763Estimated Fair Market Value (FMV)
Total Noncash Contributions224$25,763-

Audited Revenue Reconciliation

Revenue per Audited Statements
$535,239
Revenue Not Reported on Financial Statements
$25,763
Revenue Not Reported on Form 990
$27,043
Other Revenue Adjustments
$25,763
Total Revenue per Audited Statements
$562,282
Total Revenue per Form 990
$561,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$338,651
Other Expenses$102,172
Grants and Similar Amounts Paid$54,760
Total Fundraising Expense$8,583
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$220,760$3,173$1,350$225,283
Current Officers, Directors, Trustees, and Key Employees$37,473$33,727$3,747$74,947
Grants to Domestic Individuals$54,760--$54,760
Occupancy$41,296$2,744$1,692$45,732
Payroll Taxes$18,728$3,385$451$22,564
Other Employee Benefits$10,918$326$82$11,326
Office Expenses$5,788$1,749$679$8,216
Fees for Services Accounting-$6,087-$6,087
All Other Expenses-$4,899-$4,899
Pension Plan Contributions$4,404$94$33$4,531
Insurance$2,066$2,066$300$4,432
Depreciation Depletion$3,300$582-$3,882
Advertising$3,274-$241$3,515
Other Expenses$620$4,775$8$628
Total Functional Expenses$423,393$63,607$8,583$495,583

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$496,863
Total Expenses per Form 990$495,583
Expenses per Audited Statements$469,820
Expenses Not Reported on Form 990$27,043
Expenses Not Reported on Financial Statements$25,763
Other Expense Adjustments$25,763
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$27,043
Fundraising Gross Income$22,445
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$38,992$13,229$728$12,501
Dinner$7,350$7,350$500$6,850
Total Events$46,342$20,579$26,991$-6,412
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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, Section B, Line 11

“The head of school and board reviews an electronic copy of the 990 prior to being signed by an officer and submitted to the irs.”

Form 990, Part VI, Section B, Line 12C

“At the annual meeting, board of director members are asked to review the policy and to disclose interests that could give rise to conflicts, sign a conflict of interest form & commitment of service.”

Form 990, Part VI, Section B, Line 15A

“The board president oversees the evaluation of the head of school on an annual basis. Compensation is based on performance, achievements and budget. Self-evaluations, and sometimes informal phone interviews of current parents, are reviewed. *”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available on a case by case basis upon request.”

Filing and Contact Details

Filer

Filer Name
Waimea Country School
EIN
99-0327838
Phone
8088850067
Address
PO BOX 399, KAMUELA HI, HI 96743

Signing Officer

Name
Scott March
Title
Treasurer
Phone
8088850067
Signed
2017-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Salling
Formed
1996
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
16
Volunteers
208

Preparer

Firm
Alex J Smith CPA
Address
1403 FRANK STREET, HONOLULU, HI 96816
Preparer
Alex J Smith
Phone
8087377761
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Temporarily restricted net assets - restricted by the following donors/programs: financial aid - $12,500 parent association funds - 7,932 garden project - 6,237 arts program - 4,083 okamura grant - 381 total $31,133 * *”

PART X, LINE 2:

“Waimea country school follows accounting standards codification topic (asc 740), income taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest, and penalties, disclosure, and transition. Management believes that no such uncertain tax position exists for waimea country school.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses shown net.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Donated auction items deducted against contributions.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses shown net.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Donated auction items deducted against contributions.”

Raw XML AppendixShowing 400 of 490 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt016782
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt018709
IRS990/AccountsReceivableGrp/BOYAmt026499
IRS990/AccountsReceivableGrp/EOYAmt014879
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDES AN OUTSTANDING ELEMENTARY, CHILD-CENTERED, MULTIAGE AND MULTICULTURAL LEARNING EXPERIENCE WHICH INCORPORATES THE CORE VALUES OF INCLUSION AND RESPECT. OUR CHILDREN ARE INSPIRED TO LEARN CREATIVELY IN A SAFE, HEALTHY, AND ACADEMICALLY CHALLENGING ENVIRONMENT WHICH HONORS AND EMBRACES CHILDHOOD AND THE LOVE OF LEARNING.
IRS990/AdvertisingGrp/FundraisingAmt0241
IRS990/AdvertisingGrp/ProgramServicesAmt03274
IRS990/AdvertisingGrp/TotalAmt03515
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IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMY SALLING
IRS990/BooksInCareOfDetail/PhoneNum08088850067
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt065-1237 KAWAIHAE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAMUELA HI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096743
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0582
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03300
IRS990/DepreciationDepletionGrp/TotalAmt03882
IRS990/Desc0ELEMENTARY EDUCATIONAL PROGRAM, UTILIZES MULTIAGE PHILOSOPHY AND PRACTICE IN THREE CLASSROOMS K/1ST, 2ND/3RD, 4TH/5TH/6TH FOR APPROXIMATELY 48 STUDENTS IN A CO-ED DAY SCHOOL SETTING. PROGRAM INCLUDES CORE ACADEMICS AS WELL AS MUSIC, ART, PHYSICAL EDUCATION, HAWAIIAN STUDIES, AND GARDENING. ACCREDITED BY HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS (HAIS) AND WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC).
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IRS990/Form990PartVIISectionAGrp/PersonNm0KELLY BARRICK
IRS990/Form990PartVIISectionAGrp/PersonNm1SCOTT MARCH
IRS990/Form990PartVIISectionAGrp/PersonNm2MARC BARIL
IRS990/Form990PartVIISectionAGrp/PersonNm3RANDY CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm4LISA MCCARTHY
IRS990/Form990PartVIISectionAGrp/PersonNm5TONI STYLOS
IRS990/Form990PartVIISectionAGrp/PersonNm6ANDREW ODELL
IRS990/Form990PartVIISectionAGrp/PersonNm7LEIA LAWRENCE
IRS990/Form990PartVIISectionAGrp/PersonNm8AMY SALLING
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8HEAD OF SCHOOL
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IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt025763
IRS990/FundraisingDirectExpensesAmt027043
IRS990/FundraisingGrossIncomeAmt022445
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt054760
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt054760
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt054760
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0588045
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt0300
IRS990/InsuranceGrp/ManagementAndGeneralAmt02066
IRS990/InsuranceGrp/ProgramServicesAmt02066
IRS990/InsuranceGrp/TotalAmt04432
IRS990/InvestmentIncomeGrp/ExclusionAmt03012
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03012
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0105294
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0176360
IRS990/LandBldgEquipBasisNetGrp/BOYAmt017606
IRS990/LandBldgEquipBasisNetGrp/EOYAmt013724
IRS990/LandBldgEquipCostOrOtherBssAmt0190084
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDES AN OUTSTANDING ELEMENTARY, CHILD-CENTERED, MULTIAGE AND MULTICULTURAL LEARNING EXPERIENCE WHICH INCORPORATES THE CORE VALUES OF INCLUSION AND RESPECT. OUR CHILDREN ARE INSPIRED TO LEARN CREATIVELY IN A SAFE, HEALTHY, AND ACADEMICALLY CHALLENGING ENVIRONMENT WHICH HONORS AND EMBRACES CHILDHOOD AND THE LOVE OF LEARNING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0253733
IRS990/NetAssetsOrFundBalancesEOYAmt0302831
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-4598
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-4598
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt027563
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt01692
IRS990/OccupancyGrp/ManagementAndGeneralAmt02744
IRS990/OccupancyGrp/ProgramServicesAmt041296
IRS990/OccupancyGrp/TotalAmt045732
IRS990/OfficeExpensesGrp/FundraisingAmt0679
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01749
IRS990/OfficeExpensesGrp/ProgramServicesAmt05788
IRS990/OfficeExpensesGrp/TotalAmt08216
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01000
IRS990/OtherAssetsTotalGrp/EOYAmt01000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt082
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0326
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010918
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011326
IRS990/OtherExpensesGrp/Desc0OTHER PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2PARENT ASSOCIATION
IRS990/OtherExpensesGrp/FundraisingAmt08
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04775
IRS990/OtherExpensesGrp/ProgramServicesAmt020006
IRS990/OtherExpensesGrp/ProgramServicesAmt1620
IRS990/OtherExpensesGrp/TotalAmt020006
IRS990/OtherExpensesGrp/TotalAmt14775
IRS990/OtherExpensesGrp/TotalAmt2628
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0413
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0413
IRS990/OtherRevenueTotalAmt0413
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01350
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03173
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0220760
IRS990/OtherSalariesAndWagesGrp/TotalAmt0225283
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0451
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03385
IRS990/PayrollTaxesGrp/ProgramServicesAmt018728
IRS990/PayrollTaxesGrp/TotalAmt022564
IRS990/PensionPlanContributionsGrp/FundraisingAmt033
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt094
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04404
IRS990/PensionPlanContributionsGrp/TotalAmt04531
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03460
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03831
IRS990/PrincipalOfficerNm0AMY SALLING
IRS990/PriorPeriodAdjustmentsAmt0-16321
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0488492
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0488492
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt068210
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt048200
IRS990/PYInvestmentIncomeAmt0177
IRS990/PYOtherExpensesAmt097533
IRS990/PYOtherRevenueAmt0-14301
IRS990/PYProgramServiceRevenueAmt0420455
IRS990/PYRevenuesLessExpensesAmt055230
IRS990/PYSalariesCompEmpBnftPaidAmt0273578
IRS990/PYTotalExpensesAmt0419311
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0474541
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt065419
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0488905
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0241556
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0236775
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/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt061000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt031133
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt029867
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02820
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019157
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021977
IRS990ScheduleD/ExpensesNotReportedAmt027043
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt025763
IRS990ScheduleD/ExpensesSubtotalAmt0469820
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010904
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0157203
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0168107
IRS990ScheduleD/OtherExpensesIncludedAmt027043
IRS990ScheduleD/OtherExpensesNotIncludedAmt025763
IRS990ScheduleD/OtherRevenueAmt027043
IRS990ScheduleD/OtherRevenuesNotIncludedAmt025763
IRS990ScheduleD/RevenueNotReportedAmt027043
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt025763
IRS990ScheduleD/RevenueSubtotalAmt0535239
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TEMPORARILY RESTRICTED NET ASSETS - RESTRICTED BY THE FOLLOWING DONORS/PROGRAMS: FINANCIAL AID - $12,500 PARENT ASSOCIATION FUNDS - 7,932 GARDEN PROJECT - 6,237 ARTS PROGRAM - 4,083 OKAMURA GRANT - 381 TOTAL $31,133 * *
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1WAIMEA COUNTRY SCHOOL FOLLOWS ACCOUNTING STANDARDS CODIFICATION TOPIC (ASC 740), INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR WAIMEA COUNTRY SCHOOL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES SHOWN NET.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DONATED AUCTION ITEMS DEDUCTED AGAINST CONTRIBUTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4FUNDRAISING EXPENSES SHOWN NET.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5DONATED AUCTION ITEMS DEDUCTED AGAINST CONTRIBUTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013724
IRS990ScheduleD/TotalExpensesPerForm990Amt0495583
IRS990ScheduleD/TotalRevenuePerForm990Amt0561002
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0562282
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0496863
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 NON-DISCRIMINATION POLICY IS PRINTED ON STUDENT APPLICATIONS AND THE INFORMATION BROCHURE PROVIDED IN THE APPLICATION PACKET AS WELL AS PUBLISHED ON THE WEB SITE IN THE ADMISSIONS SECTION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt025763
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt025763
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026991
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038992
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt046342
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013229
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020579
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6412
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt025763
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt025763
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01228
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0728
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0500
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt043100
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt19800
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt21860
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1TUITION REMISSION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2REFERRAL INCENTIVE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt013
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt23
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FINANCIAL AID AND TUITION REMISSION IS EASILY TRACKED BECAUSE IT CAN ONLY BE USED AT WAIMEA COUNTRY SCHOOL, AND IS ACCOUNTED FOR IN THE ACCOUNTS SET UP TO TRACK STUDENT PAYMENTS, FOR THE APPLICABLE STUDENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0224
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0AUCTION ITEMS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt025763
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01

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