PARKER SCHOOL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- PARKER SCHOOL (EIN 99-0329799)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-03
- IRS object ID
- 202401249349302770
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-03T16:08:50-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261659234 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CW ASSOCIATES CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 BISHOP STREET SUITE 1040 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990329799 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARKER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PARK | BusinessNameControlTxt |
| Phone | 8088857933 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65-1224 LINDSEY ROAD | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT MCKENDRY | PersonNm |
| Person Title | DIRECTOR OF FINANCE AND HR | PersonTitleTxt |
| Phone | 8088857933 | PhoneNum |
| Signature | 2024-05-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ROBERT | PersonFirstNm |
| Person Last | MCKENDRY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RODNEY M HARANO | PreparerPersonNm |
| PTIN | P00389596 | PTIN |
| Phone | 8085311040 | PhoneNum |
| Preparation | 2024-05-03 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN DUNN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65-1224 LINDSEY ROAD | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,039,153 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PARKERSCHOOLHAWAII.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | PARKER SCHOOL IS A COED, COLLEGE-PREPARATORY, INDEPENDENT SCHOOL WITH 337 STUDENTS IN GRADES K THROUGH 12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 120 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,491,572 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,366,833 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,423,484 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,540,801 | CYProgramServiceRevenueAmt |
| PY Investment Income | $357,372 | PYInvestmentIncomeAmt |
| CY Investment Income | $881,384 | CYInvestmentIncomeAmt |
| PY Other Revenue | $58,920 | PYOtherRevenueAmt |
| CY Other Revenue | $71,667 | CYOtherRevenueAmt |
| PY Total Revenue | $10,331,348 | PYTotalRevenueAmt |
| CY Total Revenue | $16,860,685 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,484,134 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,315,181 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,014,732 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,659,025 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $303,084 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,326,629 | PYOtherExpensesAmt |
| CY Other Expenses | $2,011,173 | CYOtherExpensesAmt |
| PY Total Expenses | $8,825,495 | PYTotalExpensesAmt |
| CY Total Expenses | $8,985,379 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,505,853 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,875,306 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $73,118,395 | TotalAssetsBOYAmt |
| Total Assets EOY | $80,736,385 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,024,649 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,129,794 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $72,093,746 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $79,606,591 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AT PARKER SCHOOL, EVERY STUDENT IS KNOWN, VALUED AND NURTURED. OUR SMALL-SCHOOL SETTING AND DYNAMIC PROGRAM FOSTER CONFIDENT, COMPASSIONATE INDIVIDUALS WHO ARE THOROUGHLY PREPARED FOR COLLEGE, WHO ENTHUSIASTICALLY ENGAGE IN LIFE AND WHO POSITIVELY CONTRIBUTE TO AN EVER-CHANGING GLOBAL COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,668,599 | ExpenseAmt |
| Grant | $1,315,181 | GrantAmt |
| Revenue | $6,544,273 | RevenueAmt |
| Desc | OPERATION OF PARKER SCHOOL TO PROVIDE PRIMARY AND SECONDARY EDUCATION TO APPROXIMATELY 337 STUDENTS. | Desc |
| Total Program Service Expenses | $7,668,599 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 120 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT MCKENDRY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8088857933 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65-1224 LINDSEY ROAD | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DAVID KIRK | |||||||
| PRESIDENT AND DIRECTOR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MIMI KERLEY | |||||||
| 1ST VP AND DIRECTOR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MAX OSTNER | |||||||
| SECRETARY, DIRECTOR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JONATHAN MITCHELL | |||||||
| TREASURER, DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN COLSON | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID D HIGGINS | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| GERRIT KEATOR | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG MOOERS | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN RICHARDS | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN DUNN | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $203,386 | $0 | $37,269 | ||
| ROBERT MCKENDRY | |||||||
| DIRECTOR OF FINANCE AND HUMAN RESOURCE | 40.00 | Yes (X) | $66,708 | $0 | $13,440 | ||
| BRANDON ROGERS | |||||||
| ASSISTANT HEAD OF SCHOOL | 40.00 | $102,036 | $0 | $30,160 | Yes (X) | ||
| ERIC SILLS | |||||||
| DIRECTOR OF MAINTENANCE | 40.00 | $100,235 | $0 | $15,177 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $472,365 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $96,046 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| QUALITY BUILDERS INC | |||||
| PO BOX 2135 | KAMUELA | HI | 96743 | CONTRACTOR SERVICES FOR SMART CENTER | $305,101 |
| BOND DEVELOPMENT LLC | |||||
| 73-2550 KALOKO DRIVE | KAILUAKONA | HI | 96740 | OWNER'S AGENT SERVICES FOR SMART CENTER | $178,523 |
| NETCOM ENTERPRISES | |||||
| PO BOX 492471 | KEAAU | HI | 96749 | INFORMATION TECHNOLOGY SERVICES | $103,591 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $349,813 | FundraisingAmt |
| Related Organizations | $644,139 | RelatedOrganizationsAmt |
| All Other Contributions | $8,372,881 | AllOtherContributionsAmt |
| Noncash Contributions | $5,610,000 | NoncashContributionsAmt |
| Total Contributions | $9,366,833 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $6,248,338 | $6,248,338 |
| AUXILLARY SERVICES | 611710 | $292,463 | $292,463 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,540,801 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $806,831 | TotalRevenueColumnAmt |
| Exclusion | $806,831 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $136,790 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $136,790 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $136,790 | TotalRevenueColumnAmt |
| Exclusion | $136,790 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,156,626 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,082,073 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $74,553 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $74,553 | TotalRevenueColumnAmt |
| Exclusion | $74,553 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $27,800 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $349,813 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $96,395 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$68,595 | TotalRevenueColumnAmt |
| Exclusion | -$68,595 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RECOVERIES | Desc |
| Business | 561499 | BusinessCd |
| Total Revenue Column | $3,472 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,472 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,472 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,860,685 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,544,273 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $949,579 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,315,181 | TotalAmt |
| Program Services | $1,315,181 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $393,083 | TotalAmt |
| Program Services | $331,165 | ProgramServicesAmt |
| Management And General | $47,613 | ManagementAndGeneralAmt |
| Fundraising | $14,305 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,215,851 | TotalAmt |
| Program Services | $3,551,770 | ProgramServicesAmt |
| Management And General | $510,656 | ManagementAndGeneralAmt |
| Fundraising | $153,425 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,664 | TotalAmt |
| Program Services | $231,503 | ProgramServicesAmt |
| Management And General | $33,055 | ManagementAndGeneralAmt |
| Fundraising | $11,106 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $439,974 | TotalAmt |
| Program Services | $369,481 | ProgramServicesAmt |
| Management And General | $52,752 | ManagementAndGeneralAmt |
| Fundraising | $17,741 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,453 | TotalAmt |
| Program Services | $280,941 | ProgramServicesAmt |
| Management And General | $40,134 | ManagementAndGeneralAmt |
| Fundraising | $13,378 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,648 | TotalAmt |
| Management And General | $5,648 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,063 | TotalAmt |
| Management And General | $50,063 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,694 | TotalAmt |
| Management And General | $2,694 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,186 | TotalAmt |
| Program Services | $64,217 | ProgramServicesAmt |
| Management And General | $26,090 | ManagementAndGeneralAmt |
| Fundraising | $2,879 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,840 | TotalAmt |
| Program Services | $22,073 | ProgramServicesAmt |
| Management And General | $5,774 | ManagementAndGeneralAmt |
| Fundraising | $14,993 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,229 | TotalAmt |
| Program Services | $126,299 | ProgramServicesAmt |
| Management And General | $20,933 | ManagementAndGeneralAmt |
| Fundraising | $5,997 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,494 | TotalAmt |
| Program Services | $67,595 | ProgramServicesAmt |
| Management And General | $14,364 | ManagementAndGeneralAmt |
| Fundraising | $2,535 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,018 | TotalAmt |
| Program Services | $61,791 | ProgramServicesAmt |
| Management And General | $427 | ManagementAndGeneralAmt |
| Fundraising | $1,800 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,569 | TotalAmt |
| Management And General | $1,499 | ManagementAndGeneralAmt |
| Fundraising | $1,070 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,863 | TotalAmt |
| Program Services | $299,185 | ProgramServicesAmt |
| Management And General | $63,476 | ManagementAndGeneralAmt |
| Fundraising | $11,202 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,008 | TotalAmt |
| Program Services | $151,765 | ProgramServicesAmt |
| Management And General | $27,923 | ManagementAndGeneralAmt |
| Fundraising | $6,320 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT ACTIVITIES | $292,500 | $288,789 | $3,711 | |
| MATERIALS AND SUPPLIES | $230,926 | $219,405 | $8,972 | $2,549 |
| REPAIRS AND MAINTENANCE | $110,125 | $87,646 | $19,104 | $3,375 |
| SNACK SHOP | $107,349 | $107,349 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,661 | TotalAmt |
| Program Services | $92,444 | ProgramServicesAmt |
| Management And General | $78,808 | ManagementAndGeneralAmt |
| Fundraising | $40,409 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,985,379 | TotalAmt |
| Program Services | $7,668,599 | ProgramServicesAmt |
| Management And General | $1,013,696 | ManagementAndGeneralAmt |
| Fundraising | $303,084 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,610 | BOYAmt |
| EOY | $1,108,904 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $503,245 | BOYAmt |
| EOY | $493,878 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,067,164 | BOYAmt |
| EOY | $866,149 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,799 | BOYAmt |
| EOY | $87,050 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,682 | BOYAmt |
| EOY | $70,703 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,350,249 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,260,731 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,938,016 | BOYAmt |
| EOY | $17,089,518 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,130,439 | BOYAmt |
| EOY | $23,434,920 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,293,440 | BOYAmt |
| EOY | $37,585,263 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,118,395 | BOYAmt |
| EOY | $80,736,385 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $670,795 | BOYAmt |
| EOY | $623,364 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $353,854 | BOYAmt |
| EOY | $506,430 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,024,649 | BOYAmt |
| EOY | $1,129,794 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,795,484 | BOYAmt |
| EOY | $26,490,739 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,298,262 | BOYAmt |
| EOY | $53,115,852 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,093,746 | BOYAmt |
| EOY | $79,606,591 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,118,395 | BOYAmt |
| EOY | $80,736,385 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,875,306 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $345,716 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$708,177 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,979,576 | BeginningYearBalanceAmt |
| Contributions | $1,500 | ContributionsAmt |
| Investment Earnings Or Losses | $624,190 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $112,746 | GrantsOrScholarshipsAmt |
| Other Expenditures | $134,949 | OtherExpendituresAmt |
| End Year Balance | $7,357,571 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,113,265 | BeginningYearBalanceAmt |
| Contributions | $75,325 | ContributionsAmt |
| Investment Earnings Or Losses | -$926,207 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $179,017 | GrantsOrScholarshipsAmt |
| Other Expenditures | $103,790 | OtherExpendituresAmt |
| End Year Balance | $6,979,576 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,451,705 | BeginningYearBalanceAmt |
| Contributions | $275,787 | ContributionsAmt |
| Investment Earnings Or Losses | $1,953,546 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $75,444 | GrantsOrScholarshipsAmt |
| Other Expenditures | $492,329 | OtherExpendituresAmt |
| End Year Balance | $8,113,265 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,307,521 | BeginningYearBalanceAmt |
| Contributions | $50,666 | ContributionsAmt |
| Investment Earnings Or Losses | $281,209 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $44,600 | GrantsOrScholarshipsAmt |
| Other Expenditures | $143,091 | OtherExpendituresAmt |
| End Year Balance | $6,451,705 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,934,768 | BeginningYearBalanceAmt |
| Contributions | $153,242 | ContributionsAmt |
| Investment Earnings Or Losses | $386,803 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $39,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $127,792 | OtherExpendituresAmt |
| End Year Balance | $6,307,521 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.83697 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.12304 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.03999 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,808,192 | OtherCostOrOtherBasisAmt |
| Book Value | $7,808,192 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,967,382 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,691,542 | DepreciationAmt |
| Book Value | $7,275,840 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,761,708 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,375,519 | DepreciationAmt |
| Book Value | $386,189 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,812,967 | OtherCostOrOtherBasisAmt |
| Depreciation | $193,670 | DepreciationAmt |
| Book Value | $1,619,297 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,089,518 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BENEFICIAL INTEREST IN PARKER RANCH FOUNDATION TRUST | Desc |
| Book Value | $37,585,263 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $37,585,263 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,213,090 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $345,716 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$851,379 | OtherRevenueAmt |
| Revenue Not Reported | -$505,663 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,718,753 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $2,694 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $6,139,238 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $6,141,932 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,860,685 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,131,306 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,131,306 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $2,694 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $851,379 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $854,073 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,985,379 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE SCHOOL'S ENDOWMENT FUNDS ARE USED TO SUPPORT ONGOING OPERATIONS INCLUDING CURRENT YEAR BUDGETS, CAPITAL PROJECTS, ONGOING MAINTENANCE AND TO PROVIDE NEED-BASED FINANCIAL AID GRANT TO PARKER SCHOOL STUDENTS. |
| PART X, LINE 2: | U.S. GAAP REQUIRES 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 TAX POSITIONS OF THE SCHOOL AS OF JUNE 30, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | TUITION AND FEES EXPENSE -851,379. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS -182,410. BAD DEBT RECOVERIES 3,471. LOSS ON BENEFICIAL INTEREST IN TRUST 708,177. IN-KIND DONATION OF LAND AND BUILDINGS 5,610,000. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION AND FEES EXPENSE 851,379. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | PARKER SCHOOL ACCEPTS STUDENTS WITHOUT REGARD TO RACE, COLOR OR NATIONAL OR ETHNIC ORIGIN, AND ALL PARKER SCHOOL STUDENTS ARE ENTITLED TO ALL OF THE RIGHTS AND PRIVILEGES, AND TO PARTICIPATE IN ALL OF THE PROGRAMS AND ACTIVITIES, GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT PARKER SCHOOL. PARKER SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIPS OR ATHLETIC OR OTHER SCHOOL ADMINISTERED PROGRAMS. THE NOTICE IS PUBLICIZED VIA NEWSPAPER AND THE SCHOOL'S WEBSITE. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $377,613 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $349,813 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $27,800 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $46,701 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $10,118 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $39,576 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $377,613 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $349,813 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $27,800 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $46,701 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $10,118 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $39,576 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $96,395 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$68,595 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| FINANCIAL AID AND SCHOLARSHIPS | 130 | $846,185 | N/A | N/A |
| EMPLOYEE TUITION WAIVERS | 30 | $463,802 | N/A | N/A |
| WORK STUDY | 30 | $5,194 | N/A | N/A |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL GRANT FUNDS AND EMPLOYEE TUITION WAIVERS ARE DISBURSED TO RECIPIENTS IN THE FORM OF CREDITS TO PARKER SCHOOL TUITION INVOICES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN DUNN | PersonNm |
| Title | HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $203,386 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $18,214 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $19,055 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $240,655 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE HEAD OF SCHOOL RESIDES ON CAMPUS AS A CONDITION OF EMPLOYMENT. |
| PART I, LINE 7 | THE HEAD OF SCHOOL IS ELIGIBLE FOR AN ANNUAL PERFORMANCE BONUS IN AN AMOUNT UP TO 10% OF THE ANNUAL SALARY CONTRACT. THE BONUS IS BASED ON A PERFORMANCE MATRIX. THE HEAD OF SCHOOL REVIEW COMMITTEE HAS DISCRETION AS TO CALCULATION AND RECOMMENDATION OF THE ANNUAL BONUS; THE BOARD OF DIRECTORS HAS FINAL APPROVAL OF THE ANNUAL BONUS, IF ANY. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID HIGGINS JR | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF DAVID HIGGINS SR, BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $11,119 | TransactionAmt |
| Transaction | LANDSCAPING CONTRACTOR | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $5,610,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE WORKING DRAFTS OF THE FORM 990, WHICH ARE COMPLETED BY THE SCHOOL'S AUDITORS AND CERTAIN MEMBERS OF MANAGEMENT. THE FINANCE COMMITTEE IS RESPONSIBLE FOR COORDINATING THE PROVISION OF ANY GOVERNANCE-RELATED AND POLICY-RELATED COMPONENTS/REQUIREMENTS OF THE RETURN. UPON SATISFACTORY COMPLETION OF THE FORM 990, PRIOR TO FILING WITH THE IRS, THE FINANCE COMMITTEE ELECTRONICALLY DISTRIBUTES SUCH DRAFT TO THE FULL BOARD OF DIRECTORS FOR ITS REVIEW. THE FORM 990 IS SIGNED BY AN AUTHORIZED PERSON, AND THEN FILED WITH THE IRS. THE ANNUAL TAX RETURN PROCESS IS COMPLETED NO LATER THAN THE LAST AVAILABLE IRS FILING DATE. ANY NECESSARY APPLICATIONS FOR EXTENSION OF TIME TO FILE ARE COMPLETED BY THE AUDITORS OR BY THE ORGANIZATION AND FILED WITHIN ALL APPLICABLE DEADLINES. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE SCHOOL'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 AND ACTUAL CONFLICTS. OFFICERS, DIRECTORS, KEY EMPLOYEES, NON-DIRECTOR MEMBERS OF THE BOARD COMMITTEES, AND OTHER INTERESTED PERSONS ARE REQUIRED ANNUALLY TO REVIEW AND CERTIFY THEIR COMPLIANCE WITH THE SCHOOL'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 B, LINE 15A | BEYOND THE BASIC BENEFITS PACKAGE MADE AVAILABLE TO SCHOOL EMPLOYEES, THE HEAD OF SCHOOL'S COMPENSATION FOR THE SUBSEQUENT FISCAL YEAR IS ESTABLISHED AT THE CONCLUSION OF THE PERFORMANCE REVIEW PROCESS IN THE SPRING. THE HEAD OF SCHOOL PERFORMANCE REVIEW COMMITTEE OF THE BOARD OF DIRECTORS, IN CONSULTATION WITH THE CHAIR OF THE FINANCE COMMITTEE, MAKES A COMPENSATION RECOMMENDATION TO THE BOARD BASED ON THE FOLLOWING: (A) THE HEAD OF SCHOOL'S PERFORMANCE DURING THE LAST FISCAL YEAR; (B) AVAILABLE DATA REGARDING HEAD OF SCHOOL COMPENSATION IN COMPARABLE SCHOOLS, REGIONALLY AND NATIONALLY; AND (C) A REVIEW OF THE COMPENSATION OF OTHER MEMBERS OF THE SCHOOL'S ADMINISTRATIVE TEAM. FINAL APPROVAL OF THE HEAD OF SCHOOL'S COMPENSATION IS MADE BY THE SCHOOL'S BOARD OF DIRECTORS, WHICH IS DETERMINED AND COMMUNICATED TO THE HEAD OF SCHOOL BEFORE THE NEW FISCAL YEAR BEGINS. A LETTER DOCUMENTING THE PROCESS AND STATING THE COMPENSATION IS DRAFTED BY THE HEAD OF SCHOOL COMPENSATION COMMITTEE, AND DELIVERED TO THE BUSINESS OFFICE FOR THE PERSONNEL FILE. THIS PROCESS WAS LAST UNDERTAKEN IN MAY/JUNE 2023. |
| 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. |
| FORM 990, PART XI, LINE 9: | LOSS ON BENEFICIAL INTEREST IN PARKER RANCH FOUNDATION TRUST -708,177. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARKER RANCH FOUNDATION TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 66-1304 MAMALAHOA HIGHWAY | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96743 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 996064620 | EIN |
| Primary Activities | SUPPORT PARKER SCHOOL AND OTHER HAWAII ORGANIZATIONS | PrimaryActivitiesTxt |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARKER RANCH FOUNDATION TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $644,139 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL AMOUNT | MethodOfAmountDeterminationTxt |
Comments