2024-07-01T12:05:19-04:00 2023-08-31 990272757 AKAMINE OYADOMARI & KOSAKI CPAS INC 1601 KAPIOLANI BLVD STE 1140 HONOLULU HI 96814 990 2022-09-01 990075242 KCAA PRESCHOOLS OF HAWAII KCAA 8089419414 2707 SOUTH KING STREET HONOLULU HI 96826 CHRISTINA COX PRESIDENT 8089419414 2024-06-27 CHRISTINA COX 999009999 false KRYSTAL CHING P01258469 8089410500 2024-06-27 2022 2023-04-26 12:10:37Z CHRISTINA COX 2707 SOUTH KING STREET HONOLULU HI 96826 7807707 false X WWW.KCAAPRESCHOOLS.ORG X 1895 HI TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. 14 14 99 26 0 491041 1166175 5644023 6332667 159251 279052 2130271 29813 8424586 7807707 157403 601038 0 4535413 4301142 31414 31414 31414 3257806 3810729 7982036 8744323 442550 -936616 11157868 20099318 3258274 1468502 7899594 18630816 X THE MISSION OF KCAA IS TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. false true 6349085 601038 6332667 PROVIDING A NURTURING AND DEVELOPMENTALLY APPROPRIATE LEARNING ENVIROMENT FOR CHILDREN BETWEEN THE AGES OF 2 YEARS AND 6 YEARS. 6349085 true true false false false false false false false true true false false true true true false false true false false false false true false false false false true true false false false false false false false false false false false false false false false false false true X 14 0 true 99 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false X CHRISTINA COX 8089419414 2707 SOUTH KING STREET HONOLULU HI 96826 CHRISTINA COX PRESIDENT 60.00 X 212413 0 2114 NEIL OSATO THRU AUG 2023 DIR. OF FINA 60.00 X 10393 0 0 JEFFERY DINSMORE CHAIRMAN 1.00 X X 0 0 0 ALAN S ITO VICE CHAIRMA 1.00 X X 0 0 0 SUSAN E YAMADA SECRETARY 1.00 X X 0 0 0 CHARLES G BRADEN JR TREASURER 1.00 X X 0 0 0 PIIA AARMA TRUSTEE 1.00 X 0 0 0 ALAN H ARIZUMI TRUSTEE 1.00 X 0 0 0 ELIZABETH A CHUN TRUSTEE 1.00 X 0 0 0 KIMO STEINWASCHER TRUSTEE 1.00 X 0 0 0 MARK H FUKUNAGA TRUSTEE 1.00 X 0 0 0 JIM MCCOY TRUSTEE 1.00 X 0 0 0 PAUL F MORGAN TRUSTEE 1.00 X 0 0 0 CHISTOPHER R DANG TRUSTEE 1.00 X 0 0 0 BENJAMIN ANCHETA JR TRUSTEE 1.00 X 0 0 0 ROBERT S OSTREM JR TRUSTEE 1.00 X 0 0 0 PATRICIA L CHAN THRU FEB 2023 TRUSTEE 1.00 X 0 0 0 222806 2114 1 false true false CULINARY FLIGHT 44-503 KANEOHE BAY DR KANEOHE HI 96744 CATERING SERVIC 565978 HI EMPLOYMENT 745 FORT STREET SUITE 124 HONOLULU HI 96813 SUBS. TEACHER 465553 RESOURCES GLOBAL PROFESSIONALS PO BOX 740909 LOS ANGELES CA 90074 ACCOUNTING SVCS 250015 ROBERT HALF PO BOX 743295 LOS ANGELES CA 90074 ACCOUNTING SVCS 199184 ANAGO HAWAII 615 PIIKOI ST HONOLULU HI 96813 CLEANING SERV. 186169 6 1020286 145889 1166175 PRESCHOOL SERVICE FEE 611600 6332667 6332667 6332667 87148 87148 191904 191904 191904 191904 SETTLEMENT REVENUE 999999 29813 29813 29813 7807707 6332667 308865 601038 601038 172040 66686 105354 3315134 2626989 688145 31167 26725 4442 497214 433382 63832 285587 204177 81410 75398 75398 41951 41951 543394 543394 31414 31414 13283 13283 804706 759653 45053 13693 13693 305860 252353 53507 136381 524 135857 322479 265293 57186 33357 11314 22043 319608 319608 160999 156303 4696 FOOD SUPPLIES 566291 566291 EQUIPMENT REPAIRS AND MAI 296567 266817 29750 BANK FEES 102622 95157 7465 MISCELLANEOUS 50744 10980 39764 23396 5403 17993 8744323 6349085 2363824 31414 2000 2000 1853363 1529271 85719 38231 99503 106020 10445245 6153100 4511029 4292145 2413958 3625152 1000000 1192296 10506499 11157868 20099318 2257642 180509 583814 633021 416818 654972 3258274 1468502 X 3776796 14508018 4122798 4122798 7899594 18630816 11157868 20099318 X -936616 -49960 -562059 12279857 X X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3300567 238856 45146 3494277 3386311 144256 230000 3300567 3409164 112147 135000 3386311 3845405 118759 555000 3409164 3743193 115311 13099 3845405 0.47810 0.52190 false false 482427 482427 6260809 3133159 3127650 667258 633900 33358 2929735 2330725 599010 105016 55316 49700 4292145 CONTRIBUTED RENT 10506499 10506499 OTHER NON-CURRENT LIABILITIES 334274 ACCRUED VACATION 231343 ACCRUED PAYROLL & RELATED EXP 76056 DEFERRED RENT 13299 654972 X 7757747 -49960 -49960 7807707 7807707 9306382 562059 562059 8744323 8744323 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. true true true true true true true false false false false false false false false true false true 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. X X X X true CREATIVE GRANT WRITING SERVICES LLC 98-891 KUHAO AIEA HI 96701 FUNDRAISE false 72232 31414 40818 72232 31414 40818 HI 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 true TUITION ASSISTANCE GRANT 17 552279 EMPLOYEE TUITION DISCOUNT 3 14908 PROMOTIONAL TUITION DISCO 38 33851 SCHEDULE I, PAGE 1, PART I, LINE 2 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. X X false false false false false false false false false CHRISTINA COX PRESIDENT 212413 2114 214527 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.