Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
990 • Fiscal year 2018 • EIN 99-0354795
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Assets
Down$3,918,527
Down $98,698 (-2.5%) from 2017
Net Assets
Down$2,263,850
Down $12,200 (-0.5%) from 2017
Liabilities
Down$1,654,677
Down $86,498 (-5.0%) from 2017
Revenue
Down$318,349
Down $66,982 (-17%) from 2017
Expenses
Down$337,163
Down $27,983 (-7.7%) from 2017
Net Income
Down-$18,814
Down $38,999 (-193%) from 2017
To provide fiscal and support services and infrastructure for connections public charter school and to operate exclusively for charitable, scientific, literary, religious and educational purposes.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,404,523 | $3,433,602 | ▲ $29,079 |
| Savings and Temporary Cash Investments | $467,088 | $442,848 | ▼ $24,240 |
| Accounts Receivable | $19,112 | $29,003 | ▲ $9,891 |
| Prepaid Expenses and Deferred Charges | $6,421 | $9,173 | ▲ $2,752 |
| Cash and Non-Interest-Bearing Accounts | $12,281 | $3,901 | ▼ $8,380 |
| Total Assets | $4,017,225 | $3,918,527 | ▼ $98,698 |
| Other Assets Total | $107,800 | - | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,710,075 | $1,642,409 | ▼ $67,666 |
| Other Liabilities | $7,566 | $7,566 | → $0 |
| Accounts Payable and Accrued Expenses | $23,534 | $4,702 | ▼ $18,832 |
| Total Liabilities | $1,741,175 | $1,654,677 | ▼ $86,498 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,276,050 | $2,263,850 | ▼ $12,200 |
| Total Net Assets Fund Balance | $2,276,050 | $2,263,850 | ▼ $12,200 |
| Total Liabilities and Net Assets / Fund Balance | $4,017,225 | $3,918,527 | ▼ $98,698 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,971,902 | $790,015 | $3,761,917 |
| Land | $461,700 | - | $461,700 |
| Equipment | - | $15,646 | $15,646 |
| Name | Title | Other | Total |
|---|---|---|---|
| John Thatcher | Director | $98,038 | $98,038 |
| Heather J Mcdaniel | President | $58,987 | $58,987 |
| Carol Trousdale | Director | $42,310 | $42,310 |
| Name | Title |
|---|---|
| Libby Oshiyama | Director |
| Tom Forbes | Director |
| Jacqueline Mello | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $329,912 |
| Grants and Similar Amounts Paid | $7,251 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $135,384 | - | - | $135,384 |
| Interest | $75,053 | - | - | $75,053 |
| Fees for Services Other | $22,457 | - | - | $22,457 |
| Insurance | $10,379 | $3,460 | - | $13,839 |
| Other Expenses | $9,505 | - | - | $9,505 |
| Fees for Services Accounting | $3,892 | $3,893 | - | $7,785 |
| Grants to Domestic Orgs | $7,251 | - | - | $7,251 |
| Fees for Services Legal | $5,070 | - | - | $5,070 |
| All Other Expenses | $4,554 | $508 | - | $5,062 |
| Total Functional Expenses | $329,302 | $7,861 | $0 | $337,163 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $343,792 |
| Expenses per Audited Statements | $337,163 |
| Total Expenses per Form 990 | $337,163 |
| Expenses Not Reported on Form 990 | $6,629 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Connections Public Charter School | Hilo, HI | Gov | Support | $7,251 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Security Deposits | $7,566 |
“Copy of form 990 is presented to the board for review prior to being filed.”
“Persons with any suspected conflict on interest must disclose all material facts to governing board or committee and remove him/herself from meeting and allow governing board to make final determination.”
“The organization makes its governing documents available to the public upon request by contacting cbess at 808-935-3627, 174 kamehameha ave., hilo, hi 96720. The form 990 is also available on guidestar.”
“Rental expenses reported in part viii, line 6b 6,629 rental expenses reported in part viii, line 6b -6,629”
“The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2018 and 2017. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawai'i. The organization is generally no longer subject to examination by the internal revenue service for years before 2015.”
“Rental expenses reported in part viii, line 6b 6,629”
“Rental expenses reported in part viii, line 6b 6,629”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 23534 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4702 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 19112 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 29003 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE FISCAL AND SUPPORT SERVICES AND INFRASTRUCTURE FOR CONNECTIONS PUBLIC CHARTER SCHOOL AND TO OPERATE EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, LITERARY, RELIGIOUS AND EDUCATIONAL PURPOSES. |
| IRS990/AllOtherContributionsAmt | 0 | 9435 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 508 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4554 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5062 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | COMMUNITY BASED EDUCATION SUPPORT |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | SERVICES-FRIENDS OF CONNECTIONS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8089356015 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 174 KAMEHAMEHA AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HILO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96720 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 12281 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3901 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 309435 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 7251 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 329912 |
| IRS990/CYOtherRevenueAmt | 0 | 8914 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -18814 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 337163 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 318349 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 135384 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 135384 |
| IRS990/Desc | 0 | THE ORGANIZATION EXISTS TO PROVIDE SUPPORT SERVICES AND INFRASTUCTURE FOR COMMUNITY-BASED LEARNING. THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO CONNECTIONS PUBLIC CHARTER SCHOOL. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 329302 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3893 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3892 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7785 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 5070 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5070 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 22457 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 22457 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 7705 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 7705 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HEATHER J MCDANIEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JACQUELINE MELLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CAROL TROUSDALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN THATCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LIBBY OSHIYAMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TOM FORBES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 51282 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 34605 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 98038 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 300000 |
| IRS990/GrantAmt | 0 | 7251 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 7251 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 7251 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 324978 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 15392 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3460 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10379 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13839 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 75053 |
| IRS990/InterestGrp/TotalAmt | 0 | 75053 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 805661 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3404523 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3433602 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4239263 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 6629 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE FISCAL AND SUPPORT SERVICES AND INFRASTRUCTURE FOR CONNECTIONS PUBLIC CHARTER SCHOOL AND TO OPERATE EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, LITERARY, RELIGIOUS AND EDUCATIONAL PURPOSES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1710075 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1642409 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2276050 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2263850 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 8763 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 8763 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 107800 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES AND JANITORIAL |
| IRS990/OtherExpensesGrp/Desc | 2 | GENERAL EXCISE TAXES |
| IRS990/OtherExpensesGrp/Desc | 3 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 28919 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 14540 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 12298 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9505 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 28919 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 14540 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 12298 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9505 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7566 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 7566 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REFUND FROM CONNECTIONS PCS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 151 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 151 |
| IRS990/OtherRevenueTotalAmt | 0 | 151 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6421 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9173 |
| IRS990/PrincipalOfficerNm | 0 | HEATHER J MCDANIEL |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 6614 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 363716 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 14976 |
| IRS990/PYOtherExpensesAmt | 0 | 350170 |
| IRS990/PYOtherRevenueAmt | 0 | 21615 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 20185 |
| IRS990/PYTotalExpensesAmt | 0 | 365146 |
| IRS990/PYTotalRevenueAmt | 0 | 385331 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -18814 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 8763 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 151 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 467088 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 442848 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 8,460 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 309435 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 363716 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1706605 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 387218 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 373000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3139974 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 15392 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 16170 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 182741 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 214303 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 554200 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 79 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1001 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7380 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 8460 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.93380 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99200 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3139974 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 309435 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 363716 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1706605 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 387218 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 373000 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2018 AND 2017. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAI'I. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2015. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B 6,629 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B 6,629 |
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| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | GRANTS ARE REVIEWED FOR ALIGNMENT WITH THE MISSION AND VISION. THE SCHOOL REPORTS EXPENDITURES FOR THE PROGRAM TO THE NONPROFIT. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COPY OF FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW PRIOR TO BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PERSONS WITH ANY SUSPECTED CONFLICT ON INTEREST MUST DISCLOSE ALL MATERIAL FACTS TO GOVERNING BOARD OR COMMITTEE AND REMOVE HIM/HERSELF FROM MEETING AND ALLOW GOVERNING BOARD TO MAKE FINAL DETERMINATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST BY CONTACTING CBESS AT 808-935-3627, 174 KAMEHAMEHA AVE., HILO, HI 96720. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B 6,629 RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B -6,629 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.