LE JARDIN ACADEMY INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LE JARDIN ACADEMY INC (EIN 99-0146978)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202401369349311675
- 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 O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T14:21:27-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421539623 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KMH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1003 BISHOP STREET SUITE 2400 | 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 | 990146978 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LE JARDIN ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEJA | BusinessNameControlTxt |
| Phone | 8082610707 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 917 KALANIANAOLE HWY | AddressLine1Txt |
| City | KAILUA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96734 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EARL KIM | PersonNm |
| Person Title | PRESIDENT/HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8082610707 | PhoneNum |
| Signature | 2024-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | EARL | PersonFirstNm |
| Person Last | KIM | 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 | DANIELLE A HARANO | PreparerPersonNm |
| PTIN | P01258470 | PTIN |
| Phone | 8085262255 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | 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 | EARL KIM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 917 KALANIANAOLE HWY | AddressLine1Txt |
| City | KAILUA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96734 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $28,538,903 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEJARDINACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO CULTIVATE A COMMUNITY OF LEARNERS WHO EMBRACE HANA PONO TO POSITIVELY IMPACT THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 376 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,170,573 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,732,973 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,868,614 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,724,250 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$1,290 | PYInvestmentIncomeAmt |
| CY Investment Income | $295,437 | CYInvestmentIncomeAmt |
| PY Other Revenue | $273,944 | PYOtherRevenueAmt |
| CY Other Revenue | $331,846 | CYOtherRevenueAmt |
| PY Total Revenue | $22,311,841 | PYTotalRevenueAmt |
| CY Total Revenue | $28,084,506 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,797,117 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,897,494 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,747,041 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $15,271,578 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $325,018 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,796,613 | PYOtherExpensesAmt |
| CY Other Expenses | $7,089,598 | CYOtherExpensesAmt |
| PY Total Expenses | $22,340,771 | PYTotalExpensesAmt |
| CY Total Expenses | $25,258,670 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$28,930 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,825,836 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,874,965 | TotalAssetsBOYAmt |
| Total Assets EOY | $33,031,095 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,765,941 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,228,693 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,109,024 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $16,802,402 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO CULTIVATE A COMMUNITY OF LEARNERS WHO EMBRACE HANA PONO TO POSITIVELY IMPACT THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $18,933,758 | ExpenseAmt |
| Revenue | $22,908,299 | RevenueAmt |
| Desc | SINCE ITS FOUNDING IN 1961 , THE ACADEMY HAS GROWN FROM A SMALL PRESCHOOL TO A TWO-CAMPUS, PRE-KINDERGARTEN THROUGH GRADE 12 LEARNING INSTITUTION. THE ACADEMY IS CHARACTERIZED BY ITS COMMITMENT TO GROWTH, EXTRAORDINARY LEARNING EXPERIENCES, AND A STRONG, INTERCONNECTED COMMUNITY. THE ACADEMY'S VALUES ARE TO: (1) HONOR INDIVIDUAL PATHWAYS TO SUCCESS AND HAPPINESS, (2) STRIVE FOR EXCELLENCE,(3) INNOVATE FOR POSITIVE CHANGE, (4) SERVE PEACE, AND (5) NURTURE RELATIONSHIPS AND RESOURCES.THE ACADEMY'S DISTINCTIVE LEARNING MODEL EMBRACES IB FOUNDATIONAL VALUES AND ACADEMIC RIGOR AS PART OF ITS MULTIFACETED EDUCATIONAL FRAMEWORK AND PROVIDES STUDENTS WITH A CONTINUUM OF EDUCATION, CONSISTING OF THREE PROGRAMS (PRIMARY YEARS PROGRAM, MIDDLE YEARS PROGRAM, DIPLOMA PROGRAM) UNITED BY THE IB PHILOSOPHY.THE PROGRAMS ENCOURAGE BOTH PERSONAL AND ACADEMIC ACHIEVEMENT, AND SUCCESSFUL COMPLETION OF THE DIPLOMA PROGRAM CULMINATES IN THE IB DIPLOMA. AS A GLOBAL CITIZEN'S DIPLOMA CONSORTIUM SCHOOL, THE ACADEMY'S STUDENTS ALSO HAVE AN OPPORTUNITY TO EARN THE GLOBAL CITIZEN'S DIPLOMA.THE ACADEMY'S EMPHASIS ON INQUIRY, SELF-DIRECTED LEARNING, AND DIFFERENTIATED INSTRUCTION PROMOTE LIFELONG LEARNING WHILE THE PRACTICE OF THINKING, SOCIAL COMMUNICATION, RESEARCH, AND SELF-MANAGEMENT SKILLS PREPARES STUDENTS FOR THE CHALLENGES AND OPPORTUNITIES OF THE 21ST CENTURY. THE ACADEMY IS A MEMBER OF THE HAWAII ASSOCIATION FOR INDEPENDENT SCHOOLS (HAIS) AND NATIONAL ASSOCIATION FOR INDEPENDENT SCHOOLS (NAIS), AND IS ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC). | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,897,494 | ExpenseAmt |
| Grant | $2,897,494 | GrantAmt |
| Desc | LE JARDIN ACADEMY PROVIDES TUITION ASSISTANCE TO APPROXIMATELY 170 STUDENTS WITH AVERAGE AWARD OF OVER $6,000. THESE AWARDS GENERALLY RANGE FROM 10% TO 100% OF NEED. THE AMOUNT OF TUITION ASSISTANCE DEPENDS UPON A FAMILY'S INCOME, ASSETS, NUMBER OF DEPENDENTS, NUMBER OF CHILDREN ATTENDING AN INDEPENDENT SCHOOL, LIVING EXPENSES, TAXES, MEDICAL EXPENSES, PERSONAL INDEBTEDNESS, AND ANY EXTRAORDINARY EXPENSES. THE ASSETS AND EARNING OF BOTH PARENTS WILL BE CONSIDERED IN DETERMINING AWARD AMOUNTS. TUITION ASSISTANCE GRANTS ARE MADE ON THE BASIS OF THE AVAILABILITY OF FUNDS AND ARE CONSISTENT WITH ESTABLISHED GUIDELINES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $21,831,252 | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | 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 | 47 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 376 | 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 | 0 | QuidProQuoContributionsInd |
| 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 | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STACY KILTY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8082610707 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 917 KALANIANAOLE HWY | AddressLine1Txt |
| City | KAILUA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96734 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JENNIFER MEEHAN | ||||||
| DIRECTOR/CHAIR & TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAUL SIBLEY | ||||||
| DIRECTOR/VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUE FERANDIN | ||||||
| DIRECTOR/SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHANE JACKSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEWEY HESS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DARLENE BLAKENEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE KENNEDY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAKANI MAEVA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT SETTLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EVAN SCHERMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CONSTANCE SMALES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROGER ULVELING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ART GLADSTONE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEAN SPAGNOLI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SAMUEL BRAUN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE KELLY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DUFF JANUS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BONNIE PANG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL MARX | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EARL KIM | ||||||
| PRESIDENT / HEAD OF SCHOOL | 40.00 | Yes (X) | $299,623 | $0 | $78,236 | |
| COURTNEY CHOW | ||||||
| EXEC DIRECTOR OF ADVANCEMENT | 40.00 | Yes (X) | $186,839 | $0 | $37,505 | |
| LEAH MAGANA | ||||||
| HEAD OF PRIMARY DIVISION | 40.00 | Yes (X) | $153,922 | $0 | $45,099 | |
| STACY KILTY | ||||||
| EXEC DIRECTOR OF BUSINESS & OP SUPPORT | 40.00 | Yes (X) | $142,993 | $0 | $40,116 | |
| ALEX RAMSVIG | ||||||
| HEAD OF SECONDARY DIVISION | 40.00 | Yes (X) | $131,561 | $0 | $71,228 | |
| MELISSA HANDY | ||||||
| EXEC DIRECTOR OF STRATEGIC PLANNING | 40.00 | Yes (X) | $132,083 | $0 | $36,943 | |
| JOSHUA MASAGATANI | ||||||
| DEAN OF EXPERIENTIAL EDUCATION PK-5 | 40.00 | Yes (X) | $121,784 | $0 | $34,500 | |
| VICTORIA MCNEILL | ||||||
| DEAN OF STUDENTS 9-12 | 40.00 | Yes (X) | $120,318 | $0 | $21,782 | |
| JANA FRASER | ||||||
| DIRECTOR OF ATHLETICS | 40.00 | Yes (X) | $119,196 | $0 | $41,053 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,408,319 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $406,462 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HELE MAI LAWN AND GARDEN INC | |||||
| 141 HAOKEA DR | KAILUA | HI | 96734 | SOCCER FIELD UPGRADE & MAINTENANCE | $258,560 |
| FLANSBURGH ASSOCIATES INC | |||||
| 77 N WASHINGTON STREET | BOSTON | MA | 02114 | DEVELOPMENT PROJECT DESIGN | $229,173 |
| ARCHITECTS HAWAII LTD | |||||
| 733 BISHOP ST 3100 | HONOLULU | HI | 96813 | DEVELOPMENT PROJECT DESIGN | $166,277 |
| CRAIG'S AIR CONDITIONING | |||||
| 2110 LAUWILIWILI STREET UNIT 103H | KAPOELI | HI | 96707 | HVAC R&M | $126,240 |
| FEDERAL MAINTENANCE HAWAII INC | |||||
| 823 OLIVE AVE SUITE | WAHIAWA | HI | 96786 | JANITORIAL SERVICE | $123,366 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $90,988 | FundraisingAmt |
| Government Grants | $3,822,003 | GovernmentGrantsAmt |
| All Other Contributions | $819,982 | AllOtherContributionsAmt |
| Total Contributions | $4,732,973 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $20,372,073 | $20,372,073 |
| EDUCATION ACTIVITIES | 611600 | $2,208,499 | $2,208,499 |
| OTHER PROGRAM ACTIVITIES | 611710 | $143,678 | $143,678 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,724,250 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,892 | TotalRevenueColumnAmt |
| Exclusion | $80,892 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $74,524 | 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 | $74,524 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $74,524 | TotalRevenueColumnAmt |
| Exclusion | $74,524 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $214,545 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $214,545 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $214,545 | TotalRevenueColumnAmt |
| Exclusion | $214,545 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $197,118 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $90,988 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $123,845 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,273 | TotalRevenueColumnAmt |
| Exclusion | $73,273 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $514,601 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $330,552 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $184,049 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $184,049 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,084,506 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,908,299 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $443,234 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,897,494 | TotalAmt |
| Program Services | $2,897,494 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,408,320 | TotalAmt |
| Program Services | $1,018,484 | ProgramServicesAmt |
| Management And General | $307,102 | ManagementAndGeneralAmt |
| Fundraising | $82,734 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,001,236 | TotalAmt |
| Program Services | $10,746,962 | ProgramServicesAmt |
| Management And General | $200,131 | ManagementAndGeneralAmt |
| Fundraising | $54,143 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $796,079 | TotalAmt |
| Program Services | $583,382 | ProgramServicesAmt |
| Management And General | $212,697 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,137,977 | TotalAmt |
| Program Services | $795,724 | ProgramServicesAmt |
| Management And General | $342,253 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $927,966 | TotalAmt |
| Program Services | $726,573 | ProgramServicesAmt |
| Management And General | $201,393 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,619 | TotalAmt |
| Management And General | $14,619 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,625 | TotalAmt |
| Management And General | $46,625 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,631 | TotalAmt |
| Management And General | $3,631 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $465,482 | TotalAmt |
| Program Services | $247,531 | ProgramServicesAmt |
| Management And General | $202,119 | ManagementAndGeneralAmt |
| Fundraising | $15,832 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,413 | TotalAmt |
| Program Services | $55,442 | ProgramServicesAmt |
| Management And General | $58,457 | ManagementAndGeneralAmt |
| Fundraising | $3,514 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $495,987 | TotalAmt |
| Program Services | $390,087 | ProgramServicesAmt |
| Management And General | $98,626 | ManagementAndGeneralAmt |
| Fundraising | $7,274 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $369,768 | TotalAmt |
| Program Services | $182,192 | ProgramServicesAmt |
| Management And General | $176,939 | ManagementAndGeneralAmt |
| Fundraising | $10,637 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $571,213 | TotalAmt |
| Program Services | $192,783 | ProgramServicesAmt |
| Management And General | $366,106 | ManagementAndGeneralAmt |
| Fundraising | $12,324 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,399 | TotalAmt |
| Program Services | $21,805 | ProgramServicesAmt |
| Management And General | $23,199 | ManagementAndGeneralAmt |
| Fundraising | $1,395 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,787 | TotalAmt |
| Management And General | $325,787 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,279,820 | TotalAmt |
| Program Services | $1,046,509 | ProgramServicesAmt |
| Management And General | $166,377 | ManagementAndGeneralAmt |
| Fundraising | $66,934 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $411,695 | TotalAmt |
| Program Services | $223,189 | ProgramServicesAmt |
| Management And General | $177,817 | ManagementAndGeneralAmt |
| Fundraising | $10,689 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT ACTIVITIES | $1,794,296 | $1,794,296 | ||
| REPAIR AND MAINTENANCE | $632,843 | $517,837 | $82,012 | $32,994 |
| PROFESSIONAL DEVELOPMEN | $198,880 | $198,880 | ||
| MEMBERSHIP DUES | $94,751 | $63,486 | $29,492 | $1,773 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,389 | TotalAmt |
| Program Services | $128,596 | ProgramServicesAmt |
| Management And General | $67,018 | ManagementAndGeneralAmt |
| Fundraising | $24,775 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,258,670 | TotalAmt |
| Program Services | $21,831,252 | ProgramServicesAmt |
| Management And General | $3,102,400 | ManagementAndGeneralAmt |
| Fundraising | $325,018 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $803,452 | BOYAmt |
| EOY | $3,758,031 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,002,206 | BOYAmt |
| EOY | $863,326 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,700 | BOYAmt |
| EOY | $16,100 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,103 | BOYAmt |
| EOY | $313,522 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,550 | BOYAmt |
| EOY | $15,507 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,024,416 | BOYAmt |
| EOY | $455,987 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $47,424,184 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $23,737,227 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,217,117 | BOYAmt |
| EOY | $23,686,957 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,357,421 | BOYAmt |
| EOY | $3,493,122 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $428,543 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,874,965 | BOYAmt |
| EOY | $33,031,095 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $899,726 | BOYAmt |
| EOY | $1,602,006 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,317,579 | BOYAmt |
| EOY | $2,075,142 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,548,636 | BOYAmt |
| EOY | $12,123,002 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $428,543 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,765,941 | BOYAmt |
| EOY | $16,228,693 | 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 | $11,548,921 | BOYAmt |
| EOY | $14,015,676 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,560,103 | BOYAmt |
| EOY | $2,786,726 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,109,024 | BOYAmt |
| EOY | $16,802,402 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,874,965 | BOYAmt |
| EOY | $33,031,095 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,825,836 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$132,458 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $2,306,304 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $116,381 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,422,685 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,427,483 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$82,056 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $39,123 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,306,304 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,143,851 | BeginningYearBalanceAmt |
| Contributions | $46,650 | ContributionsAmt |
| Investment Earnings Or Losses | $236,982 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,427,483 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,107,457 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $36,394 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,143,851 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,955,478 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | $51,979 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,107,457 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.91244 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.08756 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,187,779 | OtherCostOrOtherBasisAmt |
| Book Value | $7,187,779 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,320,964 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,395,247 | DepreciationAmt |
| Book Value | $13,925,717 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,915,441 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,341,980 | DepreciationAmt |
| Book Value | $2,573,461 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,686,957 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CURRENT OPER. LEASE LIABILITIES | $183,471 |
| NONCURRENT OPER. LEASE LIABILITIES | $245,072 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $428,543 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,869,535 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$132,458 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $454,397 | OtherRevenueAmt |
| Revenue Not Reported | $321,939 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,547,596 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $3,631 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $1,533,279 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,536,910 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $28,084,506 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $24,176,157 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $454,397 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $454,397 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,721,760 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $3,631 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,533,279 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,536,910 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $25,258,670 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ORGANIZATION'S ENDOWMENT FUNDS ARE AVAILABLE TO BE USED FOR FINANCIAL AID FUNDING AND GENERAL ACTIVITY EXPENSES OF THE ACADEMY. |
| 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 ACADEMY'S TAX POSITIONS AS OF JUNE 30, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE ACADEMY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. IT IS THE ACADEMY'S POLICY TO RECOGNIZE INTEREST ACCRUED AND PENALTIES RELATED TO UNDERPAYMENT OF INCOME TAXES IN GENERAL EXPENSE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RECLASSIFY FUNDRAISING EXPENSES 123,845. COST OF GOODS SOLD 330,552. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RECLASSIFY FINANCIAL AID/SCHOLARSHIP GRANT 1,480,994. RECLASSIFY OHANA DISCOUNT 52,185. RECLASSIFY WRITE OFFS 100. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RECLASSIFY FUNDRAISING EXPENSES 123,845. COST OF GOODS SOLD 330,552. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RECLASSIFY FINANCIAL AID/SCHOLARSHIP 1,480,994. RECLASSIFY OHANA DISCOUNT 52,185. RECLASSIFY WRITE OFFS 100. |
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 | LE JARDIN PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS APPLICATION, WEBSITE, HANDBOOKS (PARENT, STUDENT, AND EMPLOYEE), AND IN ADVERTISEMENTS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $288,106 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $90,988 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $197,118 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $44,302 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $45,713 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $3,500 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $30,330 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $288,106 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $90,988 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $197,118 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $44,302 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $45,713 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,500 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $30,330 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $123,845 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $73,273 | 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 |
|---|---|---|
| FINANCIAL AID AND SCHOLARSHIPS | 217 | $1,480,994 |
| TUITION REMISSION | 120 | $1,364,315 |
| OHANA DISCOUNT | 10 | $52,185 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FINANCIAL ASSISTANCE AND TUITION REMISSION ARE APPLIED AS CREDITS TO THE STUDENT'S TUITION ACCOUNT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 | Yes (1) | 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 | Yes (1) | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EARL KIM | ||||||||||||||
| PRESIDENT / HEAD OF SCHOOL | $245,623 | $0 | $0 | $0 | $54,000 | $0 | $44,360 | $0 | $33,876 | $0 | $377,859 | $0 | $0 | $0 |
| COURTNEY CHOW | ||||||||||||||
| EXEC DIRECTOR OF ADVANCEMENT | $184,309 | $0 | $2,530 | $0 | $0 | $0 | $13,105 | $0 | $24,400 | $0 | $224,344 | $0 | $0 | $0 |
| ALEX RAMSVIG | ||||||||||||||
| HEAD OF SECONDARY DIVISION | $129,031 | $0 | $2,530 | $0 | $0 | $0 | $10,322 | $0 | $60,906 | $0 | $202,789 | $0 | $0 | $0 |
| LEAH MAGANA | ||||||||||||||
| HEAD OF PRIMARY DIVISION | $151,392 | $0 | $2,530 | $0 | $0 | $0 | $10,887 | $0 | $34,212 | $0 | $199,021 | $0 | $0 | $0 |
| STACY KILTY | ||||||||||||||
| EXEC DIRECTOR OF BUSINESS & OP SUPPO | $140,463 | $0 | $2,530 | $0 | $0 | $0 | $10,117 | $0 | $29,999 | $0 | $183,109 | $0 | $0 | $0 |
| MELISSA HANDY | ||||||||||||||
| EXEC DIRECTOR OF STRATEGIC PLANNING | $129,553 | $0 | $2,530 | $0 | $0 | $0 | $10,364 | $0 | $26,579 | $0 | $169,026 | $0 | $0 | $0 |
| JANA FRASER | ||||||||||||||
| DIRECTOR OF ATHLETICS | $117,931 | $0 | $1,265 | $0 | $0 | $0 | $9,434 | $0 | $31,619 | $0 | $160,249 | $0 | $0 | $0 |
| JOSHUA MASAGATANI | ||||||||||||||
| DEAN OF EXPERIENTIAL EDUCATION PK-5 | $120,519 | $0 | $1,265 | $0 | $0 | $0 | $9,642 | $0 | $24,858 | $0 | $156,284 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE HEAD OF SCHOOL RECEIVED DISCRETIONARY SPENDING AMOUNTS, HOUSING ALLOWANCE, AND SOCIAL CLUB BENEFITS. DISCRETIONARY SPENDING AND HOUSING ALLOWANCE ARE REPORTED AS TAXABLE COMPENSATION. THE SOCIAL CLUB BENEFITS WERE NOT REPORTED AS TAXABLE COMPENSATION, AS THERE WAS NO PERSONAL USE. |
| PART I, LINE 4B | THERE IS A 457(F) PLAN FOR THE HEAD OF SCHOOL. |
| PART I, LINE 6 | THE HEAD OF SCHOOL IS PROVIDED AN ANNUAL INCENTIVE PLAN. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | MAKANI MAEVA AND SCOTT SETTLE HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE PRESENTATION TO THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH TRUSTEE, OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT AFFIRMING EACH PERSON HAS RECEIVED THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION OF THE HEAD OF SCHOOL. A REVIEW OF THE SCHOOL'S FINANCIAL POSITION AND COMPARATIVE DATA ARE USED IN THE DETERMINATION. THE PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND WAS LAST UNDERTAKEN IN MAY 2020. |
| 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 XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Comments