Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Kauai High School Pairs Ptsa
EIN 99-0336547 • 501(c)3 • Lihue, HI
Profile
To improve the lives of children at kauai high school by being a powerful voice for the students, a relevant resource for their parents, and a strong advocate for their public education.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$50,819
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$50,819
No earlier filing loaded for comparison.
Revenue
$3,521
No earlier filing loaded for comparison.
Expenses
$3,813
No earlier filing loaded for comparison.
Net Income
-$292
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $50,819
- Liabilities
- -
- Net assets
- $50,819
- Revenue
- $3,521
- Expenses
- $3,813
- Net income
- -$292
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Dec 5, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $53,811
Mission and Program Overview
Mission
To improve the lives of children at kauai high school by being a powerful voice for the students, a relevant resource for their parents, and a strong advocate for their public education.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE SCHOOL SUPPLIES, HONOR ROLL/PRINCIPAL'S LIST REWARDS, TEACHER/STAFF | - | $3,511 |
| PROVIDE SCHOOL SUPPLIES, HONOR ROLL/PRINCIPAL'S LIST REWARDS, TEACHER/STAFF APPRECIATION AND PROJECT GRADUATION. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CLIFTON ARRUDA | President | - | $0 | - | - |
| JONI TOMINAGA | Vice-Preside | - | $0 | - | - |
| CHERYL CAPUY | Treasurer | - | $0 | - | - |
| JONI ITO | Secretary | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Project Graduat | $42,867 | $21,305 | $20,913 | $392 |
| Total Events | $42,867 | $21,305 | $50,290 | $-28,985 |
Filing and Contact Details
Filer
- Filer Name
- Kauai High School Pairs Ptsa
- EIN
- 99-0336547
- Phone
- 8082453358
- Address
- 3577 LALA ROAD, LIHUE, HI 96766
Signing Officer
- Name
- Cheryl Capuy
- Title
- Treasurer
- Phone
- 8082453358
- Signed
- 2025-12-05
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Project graduation taxes/licenses 170 expenses office 32 insurance 100 program supplies/fees 3,511 total 3,813”
Form 990-ez, Part III
“To improve the lives of children at kauai high school by being a powerful voice for the students, a relevant resource for their parents, and a strong advocate for their public education.”
Form 990-ez, Part III, Line 31
“Provide school supplies, honor roll/principal's list rewards, teacher/staff”
Raw XML Appendix131 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHERYL CAPUY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8082453358 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3577 LALA ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KAPAA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96766 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 51111 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 50819 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 28167 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -292 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 51111 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 50819 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 21305 |
| IRS990EZ/GrossReceiptsAmt | 0 | 53811 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 880 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 1680 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 51111 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 50819 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 51111 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 50819 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CLIFTON ARRUDA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JONI TOMINAGA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHERYL CAPUY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JONI ITO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE-PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 3813 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO IMPROVE THE LIVES OF CHILDREN AT KAUAI HIGH SCHOOL BY BEING A POWERFUL VOICE FOR THE STUDENTS, A RELEVANT RESOURCE FOR THEIR PARENTS, AND A STRONG ADVOCATE FOR THEIR PUBLIC EDUCATION. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1779 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE SCHOOL SUPPLIES, HONOR ROLL/PRINCIPAL'S LIST REWARDS, TEACHER/STAFF APPRECIATION AND PROJECT GRADUATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDE SCHOOL SUPPLIES, HONOR ROLL/PRINCIPAL'S LIST REWARDS, TEACHER/STAFF |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 3511 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 50290 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -28985 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 3813 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 3511 |
| IRS990EZ/TotalRevenueAmt | 0 | 3521 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 28167 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 28167 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 25644 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 25644 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 53811 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 53811 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 53811 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 53811 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 53811 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 21562 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 21562 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 50290 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 2700 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 2700 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | PROJECT GRADUAT |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 42867 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 42867 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 21305 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 21305 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -28985 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 20913 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 20913 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 26677 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 26677 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROJECT GRADUATION TAXES/LICENSES 170 EXPENSES OFFICE 32 INSURANCE 100 PROGRAM SUPPLIES/FEES 3,511 TOTAL 3,813 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO IMPROVE THE LIVES OF CHILDREN AT KAUAI HIGH SCHOOL BY BEING A POWERFUL VOICE FOR THE STUDENTS, A RELEVANT RESOURCE FOR THEIR PARENTS, AND A STRONG ADVOCATE FOR THEIR PUBLIC EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROVIDE SCHOOL SUPPLIES, HONOR ROLL/PRINCIPAL'S LIST REWARDS, TEACHER/STAFF |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHERYL CAPUY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082453358 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KAUAI HIGH SCHOOL PAIRS PTSA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KAUA |
| ReturnHeader/Filer/EIN | 0 | 990336547 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082453358 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3577 LALA ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LIHUE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96766 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/ReturnTs | 0 | 2025-12-05T18:47:06-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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