2024-05-15T14:21:27-05:00 2023-06-30 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2022-07-01 990146978 LE JARDIN ACADEMY INC LEJA 8082610707 917 KALANIANAOLE HWY KAILUA HI 96734 EARL KIM PRESIDENT/HEAD OF SCHOOL 8082610707 2024-05-15 1 EARL KIM 999009999 0 DANIELLE A HARANO P01258470 8085262255 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z EARL KIM 917 KALANIANAOLE HWY KAILUA HI 96734 28538903 0 X WWW.LEJARDINACADEMY.ORG X 1971 HI TO CULTIVATE A COMMUNITY OF LEARNERS WHO EMBRACE HANA PONO TO POSITIVELY IMPACT THE WORLD. 19 19 376 100 0 0 1170573 4732973 20868614 22724250 -1290 295437 273944 331846 22311841 28084506 2797117 2897494 0 0 13747041 15271578 0 0 325018 5796613 7089598 22340771 25258670 -28930 2825836 28874965 33031095 14765941 16228693 14109024 16802402 X TO CULTIVATE A COMMUNITY OF LEARNERS WHO EMBRACE HANA PONO TO POSITIVELY IMPACT THE WORLD. 0 0 18933758 22908299 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). 2897494 2897494 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. 21831252 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 47 0 1 376 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X STACY KILTY 8082610707 917 KALANIANAOLE HWY KAILUA HI 96734 JENNIFER MEEHAN DIRECTOR/CHAIR & TREASURER 1.00 X X 0 0 0 PAUL SIBLEY DIRECTOR/VICE CHAIR 1.00 X X 0 0 0 SUE FERANDIN DIRECTOR/SECRETARY 1.00 X X 0 0 0 SHANE JACKSON DIRECTOR 1.00 X 0 0 0 DEWEY HESS DIRECTOR 1.00 X 0 0 0 DARLENE BLAKENEY DIRECTOR 1.00 X 0 0 0 DAVE KENNEDY DIRECTOR 1.00 X 0 0 0 MAKANI MAEVA DIRECTOR 1.00 X 0 0 0 SCOTT SETTLE DIRECTOR 1.00 X 0 0 0 EVAN SCHERMAN DIRECTOR 1.00 X 0 0 0 CONSTANCE SMALES DIRECTOR 1.00 X 0 0 0 ROGER ULVELING DIRECTOR 1.00 X 0 0 0 ART GLADSTONE DIRECTOR 1.00 X 0 0 0 DEAN SPAGNOLI DIRECTOR 1.00 X 0 0 0 SAMUEL BRAUN DIRECTOR 1.00 X 0 0 0 STEVE KELLY DIRECTOR 1.00 X 0 0 0 DUFF JANUS DIRECTOR 1.00 X 0 0 0 BONNIE PANG DIRECTOR 1.00 X 0 0 0 PAUL MARX DIRECTOR 1.00 X 0 0 0 EARL KIM PRESIDENT / HEAD OF SCHOOL 40.00 X 299623 0 78236 COURTNEY CHOW EXEC DIRECTOR OF ADVANCEMENT 40.00 X 186839 0 37505 LEAH MAGANA HEAD OF PRIMARY DIVISION 40.00 X 153922 0 45099 STACY KILTY EXEC DIRECTOR OF BUSINESS & OP SUPPORT 40.00 X 142993 0 40116 ALEX RAMSVIG HEAD OF SECONDARY DIVISION 40.00 X 131561 0 71228 MELISSA HANDY EXEC DIRECTOR OF STRATEGIC PLANNING 40.00 X 132083 0 36943 JOSHUA MASAGATANI DEAN OF EXPERIENTIAL EDUCATION PK-5 40.00 X 121784 0 34500 VICTORIA MCNEILL DEAN OF STUDENTS 9-12 40.00 X 120318 0 21782 JANA FRASER DIRECTOR OF ATHLETICS 40.00 X 119196 0 41053 1408319 0 406462 10 0 1 0 HELE MAI LAWN AND GARDEN INC 141 HAOKEA DR KAILUA HI 96734 SOCCER FIELD UPGRADE & MAINTENANCE 258560 FLANSBURGH ASSOCIATES INC 77 N WASHINGTON STREET BOSTON MA 02114 DEVELOPMENT PROJECT DESIGN 229173 ARCHITECTS HAWAII LTD 733 BISHOP ST 3100 HONOLULU HI 96813 DEVELOPMENT PROJECT DESIGN 166277 CRAIG'S AIR CONDITIONING 2110 LAUWILIWILI STREET UNIT 103H KAPOELI HI 96707 HVAC R&M 126240 FEDERAL MAINTENANCE HAWAII INC 823 OLIVE AVE SUITE WAHIAWA HI 96786 JANITORIAL SERVICE 123366 10 90988 3822003 819982 4732973 TUITION AND FEES 611600 20372073 20372073 EDUCATION ACTIVITIES 611600 2208499 2208499 OTHER PROGRAM ACTIVITIES 611710 143678 143678 22724250 80892 80892 74524 0 74524 74524 74524 214545 0 214545 214545 214545 197118 90988 123845 73273 73273 514601 330552 184049 184049 28084506 22908299 0 443234 2897494 2897494 1408320 1018484 307102 82734 11001236 10746962 200131 54143 796079 583382 212697 1137977 795724 342253 927966 726573 201393 14619 14619 46625 46625 3631 3631 465482 247531 202119 15832 117413 55442 58457 3514 495987 390087 98626 7274 369768 182192 176939 10637 571213 192783 366106 12324 46399 21805 23199 1395 325787 325787 1279820 1046509 166377 66934 411695 223189 177817 10689 STUDENT ACTIVITIES 1794296 1794296 REPAIR AND MAINTENANCE 632843 517837 82012 32994 PROFESSIONAL DEVELOPMEN 198880 198880 MEMBERSHIP DUES 94751 63486 29492 1773 220389 128596 67018 24775 25258670 21831252 3102400 325018 803452 3758031 1002206 863326 8700 16100 439103 313522 22550 15507 1024416 455987 47424184 23737227 23217117 23686957 2357421 3493122 0 428543 28874965 33031095 899726 1602006 1317579 2075142 12548636 12123002 0 428543 14765941 16228693 X 11548921 14015676 2560103 2786726 14109024 16802402 28874965 33031095 2825836 -132458 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2306304 116381 2422685 2427483 -82056 39123 2306304 2143851 46650 236982 2427483 2107457 36394 2143851 1955478 100000 51979 2107457 0.00000 0.91244 0.08756 0 0 7187779 7187779 30320964 16395247 13925717 9915441 7341980 2573461 23686957 CURRENT OPER. LEASE LIABILITIES 183471 NONCURRENT OPER. LEASE LIABILITIES 245072 428543 X 26869535 -132458 454397 321939 26547596 3631 1533279 1536910 28084506 24176157 454397 454397 23721760 3631 1533279 1536910 25258670 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LE JARDIN PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS APPLICATION, WEBSITE, HANDBOOKS (PARENT, STUDENT, AND EMPLOYEE), AND IN ADVERTISEMENTS. GALA 288106 90988 197118 44302 45713 3500 30330 288106 90988 197118 44302 45713 3500 30330 123845 73273 1 FINANCIAL AID AND SCHOLARSHIPS 217 1480994 TUITION REMISSION 120 1364315 OHANA DISCOUNT 10 52185 PART I, LINE 2: FINANCIAL ASSISTANCE AND TUITION REMISSION ARE APPLIED AS CREDITS TO THE STUDENT'S TUITION ACCOUNT. X X X 1 1 X X X X 0 1 0 0 0 1 0 0 0 EARL KIM PRESIDENT / HEAD OF SCHOOL 245623 0 0 0 54000 0 44360 0 33876 0 377859 0 0 0 COURTNEY CHOW EXEC DIRECTOR OF ADVANCEMENT 184309 0 2530 0 0 0 13105 0 24400 0 224344 0 0 0 ALEX RAMSVIG HEAD OF SECONDARY DIVISION 129031 0 2530 0 0 0 10322 0 60906 0 202789 0 0 0 LEAH MAGANA HEAD OF PRIMARY DIVISION 151392 0 2530 0 0 0 10887 0 34212 0 199021 0 0 0 STACY KILTY EXEC DIRECTOR OF BUSINESS & OP SUPPO 140463 0 2530 0 0 0 10117 0 29999 0 183109 0 0 0 MELISSA HANDY EXEC DIRECTOR OF STRATEGIC PLANNING 129553 0 2530 0 0 0 10364 0 26579 0 169026 0 0 0 JANA FRASER DIRECTOR OF ATHLETICS 117931 0 1265 0 0 0 9434 0 31619 0 160249 0 0 0 JOSHUA MASAGATANI DEAN OF EXPERIENTIAL EDUCATION PK-5 120519 0 1265 0 0 0 9642 0 24858 0 156284 0 0 0 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. 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.