KCAA PRESCHOOLS OF HAWAII: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- KCAA PRESCHOOLS OF HAWAII (EIN 99-0075242)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2024-07-01
- IRS object ID
- 202401839349300225
- 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 | 2024-07-01T12:05:19-04:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990272757 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AKAMINE OYADOMARI & KOSAKI CPAS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1601 KAPIOLANI BLVD STE 1140 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990075242 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KCAA PRESCHOOLS OF HAWAII | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KCAA | BusinessNameControlTxt |
| Phone | 8089419414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2707 SOUTH KING STREET | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96826 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINA COX | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8089419414 | PhoneNum |
| Signature | 2024-06-27 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHRISTINA | PersonFirstNm |
| Person Last | COX | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KRYSTAL CHING | PreparerPersonNm |
| PTIN | P01258469 | PTIN |
| Phone | 8089410500 | PhoneNum |
| Preparation | 2024-06-27 | PreparationDt |
| 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 | CHRISTINA COX | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2707 SOUTH KING STREET | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96826 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,807,707 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KCAAPRESCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1895 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 99 | TotalEmployeeCnt |
| Total Volunteers | 26 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $491,041 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,166,175 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,644,023 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,332,667 | CYProgramServiceRevenueAmt |
| PY Investment Income | $159,251 | PYInvestmentIncomeAmt |
| CY Investment Income | $279,052 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,130,271 | PYOtherRevenueAmt |
| CY Other Revenue | $29,813 | CYOtherRevenueAmt |
| PY Total Revenue | $8,424,586 | PYTotalRevenueAmt |
| CY Total Revenue | $7,807,707 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $157,403 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $601,038 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,535,413 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,301,142 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $31,414 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $31,414 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $31,414 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,257,806 | PYOtherExpensesAmt |
| CY Other Expenses | $3,810,729 | CYOtherExpensesAmt |
| PY Total Expenses | $7,982,036 | PYTotalExpensesAmt |
| CY Total Expenses | $8,744,323 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $442,550 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$936,616 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,157,868 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,099,318 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,258,274 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,468,502 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,899,594 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,630,816 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF KCAA IS TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $6,349,085 | ExpenseAmt |
| Grant | $601,038 | GrantAmt |
| Revenue | $6,332,667 | RevenueAmt |
| Desc | PROVIDING A NURTURING AND DEVELOPMENTALLY APPROPRIATE LEARNING ENVIROMENT FOR CHILDREN BETWEEN THE AGES OF 2 YEARS AND 6 YEARS. | Desc |
| Total Program Service Expenses | $6,349,085 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 99 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINA COX | PersonNm |
| Phone | 8089419414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2707 SOUTH KING STREET | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96826 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| CHRISTINA COX | ||||||
| PRESIDENT | 60.00 | Yes (X) | $212,413 | $0 | $2,114 | |
| NEIL OSATO THRU AUG 2023 | ||||||
| DIR. OF FINA | 60.00 | Yes (X) | $10,393 | $0 | $0 | |
| JEFFERY DINSMORE | ||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALAN S ITO | ||||||
| VICE CHAIRMA | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SUSAN E YAMADA | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHARLES G BRADEN JR | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PIIA AARMA | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ALAN H ARIZUMI | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ELIZABETH A CHUN | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KIMO STEINWASCHER | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MARK H FUKUNAGA | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JIM MCCOY | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| PAUL F MORGAN | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CHISTOPHER R DANG | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BENJAMIN ANCHETA JR | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBERT S OSTREM JR | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| PATRICIA L CHAN THRU FEB 2023 | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $222,806 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,114 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CULINARY FLIGHT | |||||
| 44-503 KANEOHE BAY DR | KANEOHE | HI | 96744 | CATERING SERVIC | $565,978 |
| HI EMPLOYMENT | |||||
| 745 FORT STREET SUITE 124 | HONOLULU | HI | 96813 | SUBS. TEACHER | $465,553 |
| RESOURCES GLOBAL PROFESSIONALS | |||||
| PO BOX 740909 | LOS ANGELES | CA | 90074 | ACCOUNTING SVCS | $250,015 |
| ROBERT HALF | |||||
| PO BOX 743295 | LOS ANGELES | CA | 90074 | ACCOUNTING SVCS | $199,184 |
| ANAGO HAWAII | |||||
| 615 PIIKOI ST | HONOLULU | HI | 96813 | CLEANING SERV. | $186,169 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,020,286 | GovernmentGrantsAmt |
| All Other Contributions | $145,889 | AllOtherContributionsAmt |
| Total Contributions | $1,166,175 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRESCHOOL SERVICE FEE | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $6,332,667 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,332,667 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,332,667 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $87,148 | TotalRevenueColumnAmt |
| Exclusion | $87,148 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $191,904 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $191,904 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $191,904 | TotalRevenueColumnAmt |
| Exclusion | $191,904 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SETTLEMENT REVENUE | Desc |
| Business | 999999 | BusinessCd |
| Total Revenue Column | $29,813 | TotalRevenueColumnAmt |
| Exclusion | $29,813 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $29,813 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,807,707 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,332,667 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $308,865 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $601,038 | TotalAmt |
| Program Services | $601,038 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,040 | TotalAmt |
| Program Services | $66,686 | ProgramServicesAmt |
| Management And General | $105,354 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,315,134 | TotalAmt |
| Program Services | $2,626,989 | ProgramServicesAmt |
| Management And General | $688,145 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,167 | TotalAmt |
| Program Services | $26,725 | ProgramServicesAmt |
| Management And General | $4,442 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $497,214 | TotalAmt |
| Program Services | $433,382 | ProgramServicesAmt |
| Management And General | $63,832 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,587 | TotalAmt |
| Program Services | $204,177 | ProgramServicesAmt |
| Management And General | $81,410 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,398 | TotalAmt |
| Management And General | $75,398 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,951 | TotalAmt |
| Management And General | $41,951 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $543,394 | TotalAmt |
| Management And General | $543,394 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,414 | TotalAmt |
| Fundraising | $31,414 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,283 | TotalAmt |
| Management And General | $13,283 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $804,706 | TotalAmt |
| Program Services | $759,653 | ProgramServicesAmt |
| Management And General | $45,053 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,693 | TotalAmt |
| Management And General | $13,693 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,860 | TotalAmt |
| Program Services | $252,353 | ProgramServicesAmt |
| Management And General | $53,507 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,381 | TotalAmt |
| Program Services | $524 | ProgramServicesAmt |
| Management And General | $135,857 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $322,479 | TotalAmt |
| Program Services | $265,293 | ProgramServicesAmt |
| Management And General | $57,186 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,357 | TotalAmt |
| Program Services | $11,314 | ProgramServicesAmt |
| Management And General | $22,043 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,608 | TotalAmt |
| Management And General | $319,608 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,999 | TotalAmt |
| Program Services | $156,303 | ProgramServicesAmt |
| Management And General | $4,696 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD SUPPLIES | $566,291 | $566,291 | |
| EQUIPMENT REPAIRS AND MAI | $296,567 | $266,817 | $29,750 |
| BANK FEES | $102,622 | $95,157 | $7,465 |
| MISCELLANEOUS | $50,744 | $10,980 | $39,764 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,396 | TotalAmt |
| Program Services | $5,403 | ProgramServicesAmt |
| Management And General | $17,993 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,744,323 | TotalAmt |
| Program Services | $6,349,085 | ProgramServicesAmt |
| Management And General | $2,363,824 | ManagementAndGeneralAmt |
| Fundraising | $31,414 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000 | BOYAmt |
| EOY | $2,000 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,853,363 | BOYAmt |
| EOY | $1,529,271 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,719 | BOYAmt |
| EOY | $38,231 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,503 | BOYAmt |
| EOY | $106,020 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,445,245 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,153,100 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,511,029 | BOYAmt |
| EOY | $4,292,145 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,413,958 | BOYAmt |
| EOY | $3,625,152 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,000 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,192,296 | BOYAmt |
| EOY | $10,506,499 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,157,868 | BOYAmt |
| EOY | $20,099,318 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,257,642 | BOYAmt |
| EOY | $180,509 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $583,814 | BOYAmt |
| EOY | $633,021 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $416,818 | BOYAmt |
| EOY | $654,972 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,258,274 | BOYAmt |
| EOY | $1,468,502 | 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 | $3,776,796 | BOYAmt |
| EOY | $14,508,018 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,122,798 | BOYAmt |
| EOY | $4,122,798 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,899,594 | BOYAmt |
| EOY | $18,630,816 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,157,868 | BOYAmt |
| EOY | $20,099,318 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$936,616 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$49,960 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | -$562,059 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $12,279,857 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | 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 | $3,300,567 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $238,856 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $45,146 | OtherExpendituresAmt |
| End Year Balance | $3,494,277 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,386,311 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $144,256 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $230,000 | OtherExpendituresAmt |
| End Year Balance | $3,300,567 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,409,164 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $112,147 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $135,000 | OtherExpendituresAmt |
| End Year Balance | $3,386,311 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,845,405 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $118,759 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $555,000 | OtherExpendituresAmt |
| End Year Balance | $3,409,164 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,743,193 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $115,311 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $13,099 | OtherExpendituresAmt |
| End Year Balance | $3,845,405 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.47810 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.52190 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $482,427 | OtherCostOrOtherBasisAmt |
| Book Value | $482,427 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,260,809 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,133,159 | DepreciationAmt |
| Book Value | $3,127,650 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $667,258 | OtherCostOrOtherBasisAmt |
| Depreciation | $633,900 | DepreciationAmt |
| Book Value | $33,358 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,929,735 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,330,725 | DepreciationAmt |
| Book Value | $599,010 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $105,016 | OtherCostOrOtherBasisAmt |
| Depreciation | $55,316 | DepreciationAmt |
| Book Value | $49,700 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,292,145 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRIBUTED RENT | Desc |
| Book Value | $10,506,499 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $10,506,499 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| OTHER NON-CURRENT LIABILITIES | $334,274 |
| ACCRUED VACATION | $231,343 |
| ACCRUED PAYROLL & RELATED EXP | $76,056 |
| DEFERRED RENT | $13,299 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $654,972 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,757,747 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$49,960 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$49,960 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,807,707 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,807,707 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,306,382 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $562,059 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $562,059 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,744,323 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $8,744,323 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART V, LINE 4 | TO FULFILL SPECIFIC PURPOSES AS REQUESTED BY GRANTORS (TUITION ASSISTANCE FOR LOW INCOME FAMILIES, PRESCHOOL TUITION AID FOR THE ORGANIZATIONS FAMILIES AND CHILDREN IN NEED, AND GENERAL OPERATIONS OF THE ORGANIZATIONS FACILITIES) |
| SCHEDULE D, PAGE 3, PART X | KCAA PRESCHOOLS OF HAWAII (THE ASSOCIATION) IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX EFFECTS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST AMOUNT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. ANY INTEREST OR PENALTIES RELATED TO ANY UNRECOGNIZED TAX BENEFIT/LIABILITY ARE CLASSIFIED AS MANAGEMENT AND GENERAL EXPENSES. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | INCLUDED ON THE ORGANIZATIONS ADVERTISEMENTS. |
| SCHEDULE E, LINE 6 | LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: THE ORGANIZATION RECEIVES A GOVERNMENT GRANT FROM THE USDA NUTRITION PROGRAM. THE USDA NUTRITION PROGRAM PROVIDES SUBSIDIZED WELL-BALANCED AND NUTRITIOUS MEALS FOR CHILDREN IN CHILD CARE FACILITIES. IN OCTOBER 2022, KCAA RECEIVED A FEDERAL GRANT UNDER THE AMERICAN RESCUE PLAN ACT'S (ARPA) CHILD CARE AND DEVELOPMENT BLOCK GRANT IN THE AMOUNT OF 842,771.00 (FEDERAL AWARD ID NUMBER 2101HICSC6). THIS GRANT WAS INTENDED TO PROVIDE FINANCIAL ASSISTANCE TO LICENSED CHILD CARE PROVIDERS EXPERIENCING FINANCIAL HARDSHIP AND CHILD CARE MARKET INSTABILITY DUE TO THE COVID-19 PANDEMIC, WITH GRANT FUNDS INTENDED TO COVER THE FINANCIAL OBLIGATIONS OF MAINTAINING CONTINUING OPERATIONS, PREVENTING PERMANENT CLOSURES, AND/OR ENABLING SHUTTERED PROGRAMS TO SAFELY REOPEN. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CREATIVE GRANT WRITING SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 98-891 KUHAO | AddressLine1Txt |
| City | AIEA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUNDRAISE | ActivityTxt |
| Fundraiser Control Of Funds | false | FundraiserControlOfFundsInd |
| Gross Receipts | $72,232 | GrossReceiptsAmt |
| Retained By Contractor | $31,414 | RetainedByContractorAmt |
| Net To Organization | $40,818 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $72,232 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $31,414 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $40,818 | TotalNetToOrganizationAmt |
| Licensed States | HI | LicensedStatesCd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V) | CREATIVE GRANT WRITING SERVICES LLC 31414 |
| SCHEDULE G, PART IV | SCHEDULE G, PART I, LINE 2B, LIST OF TEN HIGHEST PAID FUNDRAISERS: (I) NAME OF FUNDRAISER: CREATIVE GRANT WRITING SERVICES LLC (I) ADDRESS OF FUNDRAISER: 98-891 KUHAO PLACE, AIEA, HI 96701 (II) ACTIVITY: ENGAGE IN CAPITAL AND CAMPAIGN AND FUND DEVELOPMENT |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| TUITION ASSISTANCE GRANT | 17 | $552,279 |
| EMPLOYEE TUITION DISCOUNT | 3 | $14,908 |
| PROMOTIONAL TUITION DISCO | 38 | $33,851 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | KCAA MONITORS THE USE OF ITS GRANTS THROUGH AN APPLICATION AND REVIEW PROCESS. APPLICATIONS ARE ACCEPTED AT ANY TIME THROUGHOUT THE SCHOOL YEAR. FAMILIES WHO WOULD LIKE CONSIDERATION FOR TUITION AID FOR THE CHILD(REN) MUST FIRST COMPLETE A TUITION AID APPLICATION FORM ALONG WITH SUPPORTING DOCUMENTATION. THE CENTER DIRECTORS CONDUCT THE INITIAL REVIEW OF THE APPLICATIONS. APPLICATIONS ARE THEN REVIEWED AND EVALUATED BY THE TUITION AID SPECIALIST AT THE ADMINISTRATIVE OFFICE. EVALUATION OF TUITION AID IS BASED ON AN INTERNAL ELIGIBILITY SCALE USING STATE POVERTY INDEX, INCOME AND FAMILY SIZE. THE LEGAL GUARDIAN MUST BE EMPLOYED A MINIMUM AMOUNT OF HOURS PER WEEK OR BE AN ENROLLED STUDENT. ALL AWARDS MUST BE GIVEN FINAL APPROVAL BY THE PRESIDENT. FINANCIAL AID IS RENEWABLE ON AN ANNUAL BASIS. PART III, COLUMN (A): (A) TYPE OF GRANT OR ASSISTANCE: PROMOTIONAL TUITION DISCOUNT - SIBLING - 10% DISCOUNT FOR FAMILIES WITH MORE THAN 1 CHILD ATTENDING THE ORGANIZATION. PROMOTIONAL TUITION DISCOUNT - MYPROCARE - 50 OFF PER ACCOUNT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINA COX | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $212,413 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $2,114 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $214,527 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 | PART IV, LINE 12A AND PART XII, LINE 2B: SIMILAR TO PRIOR YEARS, THE ORANIZATION'S FINANCIAL STATEMENTS ARE IN THE PROCESS OF BEING AUDITED BY AN INDEPENDENT ACCOUNTANT. HOWEVER, THE AUDIT HAS NOT BEEN COMPLETED AT THE TIME OF FILING. KCAA HAS MADE ITS BEST EFFORTS TO COMPLY WITH TAX LAWS BASED UPON THE INFORMATION AVAILABLE AT THE TIME OF FILING. THE AUDIT OF KCAA'S FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDING 8/31/2023 WAS IN PROGRESS BUT NOT YET COMPLETED AT THE TIME OF THIS FILING. RATHER THAN FILE A DELINQUENT TAX RETURN, KCAA AND ITS TAX PROFESSIONALS MADE THEIR BEST EFFORTS TO DETERMINE THE PROPER TAX TREATMENT AND REPORTING OF VARIOUS ITEMS BASED ON KCAA'S UNAUDITED FINANCIAL STATEMENTS. |
| FORM 990, PAGE 2, PART III, LINE 3 | DUE TO TEACHER SHORTAGES AND LOW ENROLLMENT, ATHERTON PRESCHOOL WAS CLOSED EFFECTIVE 8/31/2023. |
| FORM 990, PART V | LINE 7G: THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF QUALIFIED INTELLECTUAL PROPERTY. AS SUCH, THIS QUESTION HAS BEEN MARKED NO. LINE 7H: THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF CARS, BOATS, AIRPLANES, OR OTHER VEHICLES. AS SUCH, THIS QUESTION HAS BEEN MARKED NO. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 WAS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING, AND WAS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | OFFICERS AND TRUSTEES ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY. IF THERE IS A CONFLICT OF INTEREST, IT IS BROUGHT TO THE ATTENTION OF THE PRESIDENT, WHO PRESENTS THE CONFLICT TO THE CHAIRMAN OF THE BOARD. IF A CONFLICT IS FOUND, THAT PERSON WILL RECUSE HIMSELF/HERSELF FROM DISCUSSIONS REGARDING SUCH CONFLICTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | FOR THE PRESIDENT, THE BOARD REVIEWS AND APPROVES COMPENSATION. FOR ALL OFFICER COMPENSATION, A COMPENSATION STUDY IS CONDUCTED USING INFORMATION FROM THE HAWAII ALLIANCE OF NON-PROFIT ORGANIZATIONS (HANO) AND GUIDESTAR. THE DETERMINATION OF SALARY IS THEN DOCUMENTED IN THE PERSONS FILE AND IS SUBJECT TO ANNUAL REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 15B | FOR OFFICERS BELOW THE PRESIDENT, THE PRESIDENT REVIEWS AND APPROVES COMPENSATION. FOR ALL OFFICER COMPENSATION, A COMPENSATION STUDY IS CONDUCTED USING INFORMATION FROM THE HAWAII ALLIANCE OF NON-PROFIT ORGANIZATIONS (HANO) AND GUIDESTAR. THE DETERMINATION OF SALARY IS THEN DOCUMENTED IN THE PERSONS FILE AND IS SUBJECT TO ANNUAL REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | EMPLOYEE RETENTION CREDIT 695,583 PRIOR PERIOD ADJUSTMENTS 11,584,274 TOTAL 12,279,857 PRIOR PERIOD ADJUSTMENTS - CUMULATIVE PRIOR PERIOD ADJUSTMENTS PRIMARILY RELATED TO THE ADOPTION OF ACCOUNTING STANDARDS UPDATE 2016-02, LEASES, AS AMENDED BY SUBSEQUENT PRONOUNCEMENTS. LESSEES ARE REQUIRED TO RECOGNIZE LEASE ASSETS AND LEASE LIABILITIES ON THE BALANCE SHEET FOR ALL LEASES WITH TERMS LONGER THAN 12 MONTHS. AS CERTAIN SCHOOL GROUNDS ARE LEASED BY KCAA AT BELOW FAIR RENTAL VALUE AND NOMINAL AMOUNTS, CONTRIBUTED RENT IS REFLECTED AS AN ASSET AND REPRESENTS THE NET PRESENT VALUE OF THE DIFFERENCE BETWEEN THE FAIR RENTAL VALUE OF THE PROPERTY AND THE STATED AMOUNT OF THE LEASE PAYMENTS, WHICH DOES NOT EXCEED THE FAIR VALUE OF THE REAL PROPERTY AT THE LEASE COMMENCEMENT DATE. CONTRIBUTED RENT ON THIS FORM 990 IS 10,506,499 AT AUGUST 31, 2023. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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