Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Parker School Trust Corporation
EIN 99-0354692 • 501(c)3 • Kamuela, HI
Profile
To maintain and support a program of instruction to meet the needs of local residents and for grants to parker school for its k-12 school program.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 6.1% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $42,381,415 (-100%) from 2014
Liabilities
Down$0
Down $2,478 (-100%) from 2014
Net Assets
Down$0
Down $42,378,937 (-100%) from 2014
Revenue
Up$939,616
Up $360,521 (+62%) from 2014
Expenses
Up$42,375,711
Up $42,086,385 (+14546%) from 2014
Net Income
Down-$41,436,095
Down $41,725,864 (-14400%) from 2014
Trend Graphs
Filings
Most recent year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $939,616
- Expenses
- $42,375,711
- Net income
- -$41,436,095
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- May 11, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $3,955,773
Mission and Program Overview
Mission
To maintain and support a program of instruction to meet the needs of local residents and for grants to parker school for its k-12 school program.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,060,575 | $0 | ▼ $6,060,575 |
| Cash and Non-Interest-Bearing Accounts | $99,470 | $0 | ▼ $99,470 |
| Other Notes and Loans Receivable, Net | $80,000 | $0 | ▼ $80,000 |
| Savings and Temporary Cash Investments | $19,818 | $0 | ▼ $19,818 |
| Prepaid Expenses and Deferred Charges | $5,801 | $0 | ▼ $5,801 |
| Land, Buildings, and Equipment, Net | $1,511 | $0 | ▼ $1,511 |
| Accounts Receivable | $1,200 | $0 | ▼ $1,200 |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $42,381,415 | $0 | ▼ $42,381,415 |
| Other Assets Total | $36,113,040 | $0 | ▼ $36,113,040 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $2,478 | $0 | ▼ $2,478 |
| Total Liabilities | $2,478 | $0 | ▼ $2,478 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $36,113,040 | $0 | ▼ $36,113,040 |
| Unrestricted Net Assets | $6,265,897 | $0 | ▼ $6,265,897 |
| Total Net Assets Fund Balance | $42,378,937 | $0 | ▼ $42,378,937 |
| Total Liabilities and Net Assets / Fund Balance | $42,381,415 | $0 | ▼ $42,381,415 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Matilda Tompson | Wce Program Director | FT | $53,000 | $4,537 | $57,537 |
Board Members and Trustees
| Name | Title |
|---|---|
| Shelby Anne Floyd | President |
| David Higgins | Director |
| Scott Elliot | Director |
| Saundra Gulley | Secretary / Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $357,463
- Program Service Revenue
- $14,738
- Investment Income
- $566,313
- Other Revenue
- $1,102
- Change in Net Assets
- $-41,436,095
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $936,191
- Revenue Not Reported on Financial Statements
- $3,425
- Revenue Not Reported on Form 990
- $-407,333
- Other Revenue Adjustments
- $-900
- Total Revenue per Audited Statements
- $528,858
- Total Revenue per Form 990
- $939,616
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $42,092,165 |
| Grants and Similar Amounts Paid | $250,000 |
| Salaries, Compensation, and Employee Benefits | $33,546 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $250,000 | - | - | $250,000 |
| Fees for Services Legal | - | $32,405 | - | $32,405 |
| Current Officers, Directors, Trustees, and Key Employees | $24,064 | $6,678 | - | $30,742 |
| Fees for Services Accounting | - | $19,259 | - | $19,259 |
| Fees for Services Other | $12,851 | - | - | $12,851 |
| Insurance | $3,318 | $2,398 | - | $5,716 |
| Fees for Service Investment Mgmnt Fees | - | $4,325 | - | $4,325 |
| Occupancy | $4,164 | - | - | $4,164 |
| Payroll Taxes | $2,097 | $707 | - | $2,804 |
| Office Expenses | $1,979 | $16 | - | $1,995 |
| Information Technology | $1,401 | - | - | $1,401 |
| Advertising | $693 | - | - | $693 |
| Depreciation Depletion | $611 | - | - | $611 |
| Other Expenses | $44 | - | - | $44 |
| Total Functional Expenses | $42,309,923 | $65,788 | $0 | $42,375,711 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $42,375,711 |
| Expenses Not Reported on Financial Statements | $42,011,086 |
| Other Expense Adjustments | $42,006,761 |
| Total Expenses per Audited Statements | $370,625 |
| Expenses per Audited Statements | $364,625 |
| Expenses Not Reported on Form 990 | $6,000 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Parker School | Kamuela, HI | 501(c)(3) | School Support | $250,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
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
- No
- 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
“Prior to filing with the irs the form 990 is distributed to the full board of directors for review, including confirmation and provision of any governance-related and policy-related components/requirements of the return.”
Form 990, Part VI, Section B, Line 12C
“The corporation's conflict of interest policy sets forth the processes and procedures for monitoring proposed or ongoing transactions for conflicts of interest and dealing with potential or actual conflicts. Officers, directors, committee members, and key employees are required annually to review and certify in writing their compliance with the corporation's conflict of interest policy. Further, under the conflict of interest policy, interested persons have an ongoing duty to disclose any actual or potential conflicts of interest. The board of directors is responsible for reviewing and determining whether a conflict of interest exists. In the event the conflict of interest involves a director, the director is required to recuse himself or herself from such discussions.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Parker School Trust Corporation
- EIN
- 99-0354692
- Phone
- 8088856803
- Address
- 65-1224 LINDSEY ROAD, KAMUELA, HI 96743
Signing Officer
- Name
- Saundra L Gulley
- Title
- Secretary/treasurer
- Phone
- 8088856803
- Signed
- 2016-05-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Shelby Floyd
- Formed
- 1999
- Legal Domicile
- Hi
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 1
- Volunteers
- 6
Preparer
- Firm
- Cw Associates Cpas
- Address
- 700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
- Preparer
- Mark a Hayes
- Phone
- 8085311040
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 3
“During the first half of parker school trust corporation's("pstc") 2015 fiscal year, its directors considered the duplicative administrative and economic burdens imposed collectively on pstc and parker school by operating two separate corporations. The pstc directors concluded that pstc's mission, and its original purposes can most efficiently and effectively be carried out by a single entity; that the management of the pstc's investments as an endowment for parker school can and should be undertaken directly by parker school itself; and that the charitable purpose and mission of pstc will best be served by merging with and into parker school. As a result, the waimea community education program was terminated, and pstc and parker school entered into a plan of merger, pursuant to which pstc merged with and into parker school and ceased to exist as a separate legal entity effective june 30, 2015. All assets and liabilities of pstc became assets and liabilities of parker school by operation of law.”
FORM 990, PART XI, LINE 9:
“Loss on beneficial interest in parker school foundation trust -529,509.”
Financial Statement Notes
PART X, LINE 2:
“Accounting principles generally accepted in the united states of america require uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the trust's tax positions as of june 30, 2015 and 2014 and for the years then ended, by reviewing its income tax returns and conferring with its tax advisors, and determined that the trust had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. With few exceptions, the trust is no longer subject to examinations by taxing authorities for years on or before june 30, 2011, due to the expiration of the statutes of limitations.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Loss on disposal of fixed assets -900.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Transfer to parker school 42,006,761.”
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -529509 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRANSFER TO PARKER SCHO |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | HAWAII GET |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 42006761 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1940 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 44 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 42006761 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1940 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 44 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 80000 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 707 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 2097 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2804 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 36113040 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5801 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SHELBY FLOYD |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 14738 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 14738 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDED FUNDS AND DONATIONS TO PARKER SCHOOL FOR ITS K-12 SCHOOL PROGRAM. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 250000 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 250000 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE PARKER SCHOOL TRUST CORPORATION CEASED OPERATIONS AT THE END OF THE FISCAL YEAR 7/1/2014 - 6/30/2015, AND MERGED WITH PARKER SCHOOL ON JUNE 30, 2015. SEE SCHEDULE O EXPLANATION FOR PART III, LINE 3 FOR MORE INFORMATION. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 42006761 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 351240 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 150000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 187684 |
| IRS990/PYOtherExpensesAmt | 0 | 76968 |
| IRS990/PYOtherRevenueAmt | 0 | 2363 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 37808 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 289769 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 62358 |
| IRS990/PYTotalExpensesAmt | 0 | 289326 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 579095 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -41436095 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 357463 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1102 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 15840 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 19818 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 6000 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 6000 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 6000 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 42011086 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 364625 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 4325 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 4325 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -413333 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 42006761 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -900 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -407333 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 3425 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 936191 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TRUST'S TAX POSITIONS AS OF JUNE 30, 2015 AND 2014 AND FOR THE YEARS THEN ENDED, BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE TRUST HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. WITH FEW EXCEPTIONS, THE TRUST IS NO LONGER SUBJECT TO EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS ON OR BEFORE JUNE 30, 2011, DUE TO THE EXPIRATION OF THE STATUTES OF LIMITATIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | LOSS ON DISPOSAL OF FIXED ASSETS -900. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | TRANSFER TO PARKER SCHOOL 42,006,761. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 42375711 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 939616 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 528858 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 370625 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | WAIMEA COMMUNITY EDUCATION AND THE PARKER SCHOOL (SUPPORTED BY PARKER SCHOOL TRUST CORPORATION), PUBLISH THEIR NONDISCRIMINATORY POLICIES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 250000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SCHOOL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | PARKER SCHOOL |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 990329799 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 65-1224 LINDSEY ROAD |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | KAMUELA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 96743 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | SPECIAL GRANTS REQUIRE FINANCIAL REPORTING FROM THE PARKER SCHOOL. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 1 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | RECEIVABLES |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 2 | INVESTMENTS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 3 | EQUITY IN PARKER RANCH FOUNDATION TRUST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | PARKER SCHOOL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 1 | PARKER SCHOOL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 2 | PARKER SCHOOL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 3 | PARKER SCHOOL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2015-06-30 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2015-06-30 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 2 | 2015-06-30 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 3 | 2015-06-30 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 990329799 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 1 | 990329799 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 2 | 990329799 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 3 | 990329799 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 77781 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 81523 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 2 | 6264859 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 3 | 35583530 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 2 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 3 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 2 | FAIR MARKET VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 3 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 65-1224 LINDSEY ROAD |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 65-1224 LINDSEY ROAD |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 2 | 65-1224 LINDSEY ROAD |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 3 | 65-1224 LINDSEY ROAD |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | KAMUELA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 1 | KAMUELA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 2 | KAMUELA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 3 | KAMUELA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | HI |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 2 | HI |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 3 | HI |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 96743 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 1 | 96743 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 2 | 96743 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 3 | 96743 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | PERSON(S) INVOLVED: SAUNDRA GULLEY, DAVID HIGGINS |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 1 | EXPLANATION OF INVOLVEMENT: SAUNDRA GULLEY, SECRETARY & TREASURER OF PARKER SCHOOL TRUST CORPORATION, BECAME A DIRECTOR OF THE SUCCESSOR ORGANIZATION (PARKER SCHOOL); DAVID HIGGINS, DIRECTOR OF PARKER SCHOOL TRUST CORPORATION, ALSO BECAME A DIRECTOR OF THE SUCCESSOR ORGANIZATION. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2E: |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 2E: |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DURING THE FIRST HALF OF PARKER SCHOOL TRUST CORPORATION'S("PSTC") 2015 FISCAL YEAR, ITS DIRECTORS CONSIDERED THE DUPLICATIVE ADMINISTRATIVE AND ECONOMIC BURDENS IMPOSED COLLECTIVELY ON PSTC AND PARKER SCHOOL BY OPERATING TWO SEPARATE CORPORATIONS. THE PSTC DIRECTORS CONCLUDED THAT PSTC'S MISSION, AND ITS ORIGINAL PURPOSES CAN MOST EFFICIENTLY AND EFFECTIVELY BE CARRIED OUT BY A SINGLE ENTITY; THAT THE MANAGEMENT OF THE PSTC'S INVESTMENTS AS AN ENDOWMENT FOR PARKER SCHOOL CAN AND SHOULD BE UNDERTAKEN DIRECTLY BY PARKER SCHOOL ITSELF; AND THAT THE CHARITABLE PURPOSE AND MISSION OF PSTC WILL BEST BE SERVED BY MERGING WITH AND INTO PARKER SCHOOL. AS A RESULT, THE WAIMEA COMMUNITY EDUCATION PROGRAM WAS TERMINATED, AND PSTC AND PARKER SCHOOL ENTERED INTO A PLAN OF MERGER, PURSUANT TO WHICH PSTC MERGED WITH AND INTO PARKER SCHOOL AND CEASED TO EXIST AS A SEPARATE LEGAL ENTITY EFFECTIVE JUNE 30, 2015. ALL ASSETS AND LIABILITIES OF PSTC BECAME ASSETS AND LIABILITIES OF PARKER SCHOOL BY OPERATION OF LAW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR TO FILING WITH THE IRS THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW, INCLUDING CONFIRMATION AND PROVISION OF ANY GOVERNANCE-RELATED AND POLICY-RELATED COMPONENTS/REQUIREMENTS OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CORPORATION'S CONFLICT OF INTEREST POLICY SETS FORTH THE PROCESSES AND PROCEDURES FOR MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DEALING WITH POTENTIAL OR ACTUAL CONFLICTS. OFFICERS, DIRECTORS, COMMITTEE MEMBERS, AND KEY EMPLOYEES ARE REQUIRED ANNUALLY TO REVIEW AND CERTIFY IN WRITING THEIR COMPLIANCE WITH THE CORPORATION'S CONFLICT OF INTEREST POLICY. FURTHER, UNDER THE CONFLICT OF INTEREST POLICY, INTERESTED PERSONS HAVE AN ONGOING DUTY TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING AND DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. IN THE EVENT THE CONFLICT OF INTEREST INVOLVES A DIRECTOR, THE DIRECTOR IS REQUIRED TO RECUSE HIMSELF OR HERSELF FROM SUCH DISCUSSIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | LOSS ON BENEFICIAL INTEREST IN PARKER SCHOOL FOUNDATION TRUST -529,509. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 3 |
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