HANALANI SCHOOLS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- HANALANI SCHOOLS (EIN 23-7334963)
- Tax period
- 2022-08-01 to 2023-07-31
- Filed
- 2024-06-17
- IRS object ID
- 202401699349301515
- 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 O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-17T14:40:30-05:00 | ReturnTs |
| Tax Period End | 2023-07-31 | 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 | 2022-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237334963 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HANALANI SCHOOLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HANA | BusinessNameControlTxt |
| Phone | 8086250737 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 94-294 ANANIA DRIVE | AddressLine1Txt |
| City | MILILANI | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967892525 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK SUGIMOTO | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 8086250737 | PhoneNum |
| Signature | 2024-06-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARK | PersonFirstNm |
| Person Last | SUGIMOTO | 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 | 2024-06-17 | 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 | MARK SUGIMOTO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 94-294 ANANIA DRIVE | AddressLine1Txt |
| City | MILILANI | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967892525 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,484,315 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HANALANI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS TO TRAIN CHILDREN OF HOUSEHOLDS OF FAITH AND TO PROVIDE OPPORTUNITIES FOR ALL CHILDREN TO HEAR AND RECEIVE THE GOSPEL OF JESUS CHRIST. FROM A BIBLICAL FOUNDATION, WE STRIVE TO DEVELOP THE INTELLECTUAL, EMOTIONAL, AND SPIRITUAL CAPACITY OF STUDENTS IN A WIDE VARIETY OF FIELDS, AND TO LEAD THEM TO A DEEPER WORSHIP OF GOD AND CLOSER CONFORMITY TO THE IMAGE OF CHRIST. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 146 | TotalEmployeeCnt |
| Total Volunteers | 313 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,542,871 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,062,480 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,819,964 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,869,051 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,626,610 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,293,511 | CYInvestmentIncomeAmt |
| PY Other Revenue | $330,671 | PYOtherRevenueAmt |
| CY Other Revenue | $411,401 | CYOtherRevenueAmt |
| PY Total Revenue | $20,320,116 | PYTotalRevenueAmt |
| CY Total Revenue | $22,636,443 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,352,755 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,400,199 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,730,833 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,826,145 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $347,303 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,793,717 | PYOtherExpensesAmt |
| CY Other Expenses | $4,331,025 | CYOtherExpensesAmt |
| PY Total Expenses | $11,877,305 | PYTotalExpensesAmt |
| CY Total Expenses | $12,557,369 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,442,811 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,079,074 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,405,766 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,865,225 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,444,848 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,697,293 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,960,918 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,167,932 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | HANALANI SCHOOLS IS AN INDEPENDENT, CHRISTIAN DAY SCHOOL. IT IS NONDENOMINATIONAL AND PROTESTANT. A BIBLE-CENTERED CURRICULUM PROVIDES THE MOST EFFECTIVE MEANS AND ENVIRONMENT TO EDUCATE THE TOTAL CHILD MENTALLY, SOCIALLY, PHYSICALLY, EMOTIONALLY, AND SPIRITUALLY. THE SCHOOL'S PRIMARY GOAL IS TO SEE EACH STUDENT ACCEPT CHRIST AS PERSONAL SAVIOR AND IS DEDICATED TO INSPIRING AND MAINTAINING BIBLICAL STANDARDS OF LIVING, LEARNING, AND CONDUCT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,426,773 | ExpenseAmt |
| Grant | $2,400,199 | GrantAmt |
| Revenue | $11,948,306 | RevenueAmt |
| Desc | OPERATION OF A SCHOOL OFFERING THE FOLLOWING LEVELS OF ACADEMICS:EARLY CHILDHOOD - GRADE K3 THRU GRADE K4ELEMENTARY - GRADE K5 THRU GRADE 6 UPPER SCHOOL - GRADE 7 THRU GRADE 12 | Desc |
| Total Program Service Expenses | $11,426,773 | 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 | 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 | 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 | 40 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 146 | 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 | CORRINE WACHI - EXT #261 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8086250737 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 94-294 ANANIA DRIVE | AddressLine1Txt |
| City | MILILANI | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967892525 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MARK SUGIMOTO | ||||||
| SECRETARY/TREASURER/HEAD OF SCHOOL | 40.00 | Yes (X) | Yes (X) | $188,854 | $0 | $15,444 |
| ELIJAH YIP | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILLIAM HOPPER | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANIEL KOKUBUN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS PRENDERGAST | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLAM TERRANCE ROTZ | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANITA TIRPAK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STACEY SUZUI | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIE PADELLO | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PHYLLIS UNEBASAMI | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $188,854 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $15,444 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $54,943 | FundraisingAmt |
| Government Grants | $1,784,314 | GovernmentGrantsAmt |
| All Other Contributions | $7,223,223 | AllOtherContributionsAmt |
| Total Contributions | $9,062,480 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $10,190,982 | $10,190,982 |
| FEES | 611710 | $1,678,069 | $1,678,069 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,869,051 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,550,130 | TotalRevenueColumnAmt |
| Exclusion | $2,550,130 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $328,085 | 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 | $328,085 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $328,085 | TotalRevenueColumnAmt |
| Exclusion | $328,085 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,388,541 | SecuritiesAmt |
| Other | $998,730 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,070,939 | SecuritiesAmt |
| Other | $572,951 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$1,682,398 | SecuritiesAmt |
| Other | $425,779 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,256,619 | TotalRevenueColumnAmt |
| Exclusion | -$1,256,619 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $99,268 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $54,943 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $95,207 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,061 | TotalRevenueColumnAmt |
| Exclusion | $4,061 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $129,494 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $108,775 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,719 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,719 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $58,536 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $58,536 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $58,536 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,636,443 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,948,306 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,625,657 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,400,199 | TotalAmt |
| Program Services | $2,400,199 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,668 | TotalAmt |
| Management And General | $192,668 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,608,913 | TotalAmt |
| Program Services | $4,290,400 | ProgramServicesAmt |
| Management And General | $108,223 | ManagementAndGeneralAmt |
| Fundraising | $210,290 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,079 | TotalAmt |
| Program Services | $110,079 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $459,638 | TotalAmt |
| Program Services | $459,638 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,847 | TotalAmt |
| Program Services | $454,847 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,934 | TotalAmt |
| Management And General | $37,934 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,461 | TotalAmt |
| Management And General | $49,461 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,862 | TotalAmt |
| Program Services | $207,073 | ProgramServicesAmt |
| Management And General | $10,687 | ManagementAndGeneralAmt |
| Fundraising | $8,102 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,077 | TotalAmt |
| Program Services | $229,682 | ProgramServicesAmt |
| Management And General | $15,013 | ManagementAndGeneralAmt |
| Fundraising | $11,382 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $928,502 | TotalAmt |
| Program Services | $793,877 | ProgramServicesAmt |
| Management And General | $73,614 | ManagementAndGeneralAmt |
| Fundraising | $61,011 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,117 | TotalAmt |
| Program Services | $152,211 | ProgramServicesAmt |
| Management And General | $7,341 | ManagementAndGeneralAmt |
| Fundraising | $5,565 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,201 | TotalAmt |
| Program Services | $44,201 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,157 | TotalAmt |
| Program Services | $118,157 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $655,590 | TotalAmt |
| Program Services | $589,005 | ProgramServicesAmt |
| Management And General | $37,873 | ManagementAndGeneralAmt |
| Fundraising | $28,712 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $411,200 | TotalAmt |
| Program Services | $368,192 | ProgramServicesAmt |
| Management And General | $25,310 | ManagementAndGeneralAmt |
| Fundraising | $17,698 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | $508,818 | $289,641 | $219,177 | |
| STUDENT ACTIVITIES | $367,281 | $367,281 | ||
| SUPPLIES | $257,986 | $247,451 | $5,992 | $4,543 |
| FOOD SERVICES | $185,490 | $185,490 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,349 | TotalAmt |
| Program Services | $119,349 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,557,369 | TotalAmt |
| Program Services | $11,426,773 | ProgramServicesAmt |
| Management And General | $783,293 | ManagementAndGeneralAmt |
| Fundraising | $347,303 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,570,985 | BOYAmt |
| EOY | $2,000,493 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $435,144 | BOYAmt |
| EOY | $671,268 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $446,845 | BOYAmt |
| EOY | $1,418,478 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,249 | BOYAmt |
| EOY | $49,332 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,375 | BOYAmt |
| EOY | $307,586 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,341,692 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,527,740 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,606,376 | BOYAmt |
| EOY | $7,813,952 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,890,792 | BOYAmt |
| EOY | $24,604,116 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,405,766 | BOYAmt |
| EOY | $36,865,225 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $393,973 | BOYAmt |
| EOY | $491,408 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,368,835 | BOYAmt |
| EOY | $3,294,908 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,682,040 | BOYAmt |
| EOY | $2,910,977 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,444,848 | BOYAmt |
| EOY | $6,697,293 | 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 | $9,897,701 | BOYAmt |
| EOY | $11,053,737 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,063,217 | BOYAmt |
| EOY | $19,114,195 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,960,918 | BOYAmt |
| EOY | $30,167,932 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,405,766 | BOYAmt |
| EOY | $36,865,225 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $10,079,074 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,872,060 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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 | $11,529,505 | BeginningYearBalanceAmt |
| Contributions | $6,872,000 | ContributionsAmt |
| End Year Balance | $18,401,505 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,577,505 | BeginningYearBalanceAmt |
| Contributions | $5,952,000 | ContributionsAmt |
| End Year Balance | $11,529,505 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,550,000 | BeginningYearBalanceAmt |
| Contributions | $3,227,505 | ContributionsAmt |
| Investment Earnings Or Losses | $2,655 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $202,655 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,577,505 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $700,000 | BeginningYearBalanceAmt |
| Contributions | $1,850,000 | ContributionsAmt |
| Investment Earnings Or Losses | $3,540 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,540 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,550,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Contributions | $500,000 | ContributionsAmt |
| Investment Earnings Or Losses | $3,540 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,540 | GrantsOrScholarshipsAmt |
| End Year Balance | $700,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| 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 | $465,848 | OtherCostOrOtherBasisAmt |
| Book Value | $465,848 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,567,303 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,752,269 | DepreciationAmt |
| Book Value | $5,815,034 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,686,327 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,772,635 | DepreciationAmt |
| Book Value | $913,692 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,622,214 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,002,836 | DepreciationAmt |
| Book Value | $619,378 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,813,952 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,177,908 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,872,060 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $108,777 | OtherRevenueAmt |
| Revenue Not Reported | -$1,763,283 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,941,191 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $49,461 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $10,645,791 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $10,695,252 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $22,636,443 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,231,965 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $108,777 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $108,777 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,123,188 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $49,461 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,384,720 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,434,181 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,557,369 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE INTENDED USE OF THE ORGANIZATION'S PERMANENT ENDOWMENT FUNDS IS TO PROVIDE WORKING PARENT FAMILIES WITH TUITION AID FOR CHILDREN ATTENDING PRESCHOOL AT HANALANI SCHOOLS. |
| 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 EVALUATED THE TAX POSITIONS OF HANALANI SCHOOLS AS OF JULY 31, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. HANALANI SCHOOLS IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | BOOKSTORE COST OF GOODS SOLD 108,777. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 7,050,978. TUITION ASSISTANCE & SCHOLARSHIPS 1,384,720. EMPLOYEE RETENTION CREDIT 1,784,314. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | BOOKSTORE COST OF GOODS SOLD 108,777. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP, TUITION ASSISTANCE, AND DISCOUNTS 1,384,720. |
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 | 0 | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | 0 | 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | WEB SITE, SCHOOL HANDBOOK, STUDENT APPLICATION |
| SCHEDULE E, PART I, LINE 4 | APPLICANTS ARE NOT REQUIRED TO SPECIFY RACE AS PART OF THE ADMISSION PROCESS |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $116,056 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $31,011 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $85,045 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $10,214 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $450 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $68,313 | OtherDirectExpensesEvent1Amt |
| Event2 | PROJECT GRAD | Event2Nm |
| Gross Receipts Event2 | $16,230 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $4,744 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $11,486 | GrossRevenueEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $21,925 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $19,188 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $2,737 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $16,230 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $154,211 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $54,943 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $99,268 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $10,214 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $450 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $84,543 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $95,207 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $4,061 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| ROYAL MERIT SCHOLARSHIP | 55 | $56,875 | $0 | N/A | N/A |
| OTHER TUITION DISCOUNTS | 45 | $162,574 | $0 | N/A | N/A |
| TUITION ASSISTANCE PROGRAM | 255 | $1,165,271 | $0 | N/A | N/A |
| TUITION REMISSION | 61 | $1,015,479 | $0 | N/A | N/A |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FAMILIES INTERESTED IN FINANCIAL AID ARE ASKED TO COMPLETE A PARENT FINANCIAL STATEMENT (PFS) WITH SCHOOL AND STUDENT SERVICES FOR FINANCIAL AID (SSS). HANALANI SCHOOLS ALSO ASKS FAMILIES TO COMPLETE THE SCHOOL'S FINANCIAL AID APPLICATION AND PROVIDE REQUIRED DOCUMENTS (COPY OF PRIOR YEAR'S TAX RETURN, W-2, AND REAL PROPERTY ASSESSMENT NOTICE, AND A COMPLETED IRS FORM 4506-T). ONCE THE SCHOOL RECEIVES ALL THE REQUIRED DOCUMENTS FROM A FAMILY AND THE REPORT OF FAMILY CONTRIBUTION (RFC) FROM SSS, THE SCHOOL'S TUITION ASSISTANCE PROGRAM (TAP) COMMITTEE MEETS TO REVIEW EACH FINANCIAL AID APPLICATION AND DECIDES WHETHER TO AWARD OR DENY FINANCIAL AID. A LETTER IS SENT TO EACH FAMILY OF THE AWARD AMOUNT OR DENIAL. THE AWARD AMOUNT IS ENTERED AS A CREDIT TO REDUCE THE AWARDED STUDENT'S TUITION ACCOUNT IN BLACKBAUD TUITION MANAGEMENT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK SUGIMOTO | PersonNm |
| Title | SECRETARY/TREASURER/HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $188,854 | 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 | $5,144 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $10,300 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $204,298 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| SANDRA SUGIMOTO | |||
| FAMILY MEMBER OF MARK SUGIMOTO, HEAD OF SCHOOL | $80,994 | EMPLOYMENT | 0 |
| NATHAN SUGIMOTO | |||
| FAMILY MEMBER OF MARK SUGIMOTO, HEAD OF SCHOOL | $71,033 | EMPLOYMENT | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | HANALANI SCHOOLS' BUSINESS MANAGER REVIEWS THE 990 IN DETAIL AND WORKS WITH ITS ACCOUNTANTS TO COMPLETE THE RETURN. A COPY IS PROVIDED TO THE HEAD OF SCHOOL AND BOARD MEMBERS FOR COMMENTS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION 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. THE HEAD OF SCHOOL IS THE PRIMARY OBSERVER OF COMPLIANCE OF HANALANI'S CONFLICT OF INTEREST POLICY. |
| 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. |
| 990, PART VI, SECTION B, LINE 15: | HANALANI SCHOOLS IS WORKING ON A COMPENSATION DETERMINATION PROCESS FOR THE HEAD OF SCHOOL THAT INCLUDES A REVIEW/APPROVAL BY THE BOARD, USE OF COMPARABLE DATA, AND CONTEMPORANEOUS DOCUMENTATION. |