2023-05-15T19:39:02-05:00 2022-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2021-07-01 990146978 LE JARDIN ACADEMY INC LEJA 8082610707 917 KALANIANAOLE HWY KAILUA HI 96734 EARL KIM PRESIDENT/HEAD OF SCHOOL 8082610707 2023-05-15 1 EARL KIM 999009999 MELANIE A KING P00220997 8085311040 2023-05-05 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z EARL KIM 917 KALANIANAOLE HWY KAILUA HI 96734 22634435 0 X WWW.LEJARDINACADEMY.ORG X 1971 HI GLOBALLY ORIENTED WITH A STRONG SENSE OF COMMUNITY, LE JARDIN ACADEMY EQUIPS STUDENTS TO ACHIEVE INDIVIDUAL EXCELLENCE, DEVELOP SOUND CHARACTER, AND POSITIVELY IMPACT THE WORLD. 19 19 387 100 0 0 2864779 1170573 18995580 20868614 51640 -1290 103248 273944 22015247 22311841 2924496 2797117 0 0 13333674 13747041 0 0 299499 4925211 5796613 21183381 22340771 831866 -28930 29738353 28874965 15459036 14765941 14279317 14109024 X LE JARDIN IS A NURTURING AND VIGOROUS LEARNING COMMUNITY.STUDENTS ARE SUPPORTED IN LEARNING TO LEAD BALANCED, HEALTHY LIVES, TO APPRECIATE THE ARTS, AND TO VALUE THE DIVERSE PERSPECTIVES OF OTHER PEOPLE AND CULTURES.OUR GOAL IS TO DEVELOP KNOWLEDGEABLE, RESPONSIBLE AND CARING YOUNG PEOPLE OF CHARACTER WHO HELP TO CREATE A MORE PEACEFUL AND SUSTAINABLE WORLD THROUGH UNDERSTANDING, STEWARDSHIP AND RESPECT.GLOBALLY ORIENTED WITH A STRONG SENSE OF COMMUNITY, LE JARDIN ACADEMY EQUIPS STUDENTS TO ACHIEVE INDIVIDUAL EXCELLENCE, DEVELOP SOUND CHARACTER, AND POSITIVELY IMPACT THE WORLD. 0 0 16255957 21009116 SINCE ITS FOUNDING IN 1961 , THE ACADEMY HAS GROWN FROM A SMALL PRESCHOOL TO A TWO-CAMPUS, PRE-KINDERGARTEN THROUGH GRADE 12 LEARNING INSTITUTION. THE ACADEMY IS CHARACTERIZED BY ITS COMMITMENT TO GROWTH, EXTRAORDINARY LEARNING EXPERIENCES, AND A STRONG, INTERCONNECTED COMMUNITY. THE ACADEMY'S VALUES - ADOPTED IN 2021 - ARE TO: (1) HONOR INDIVIDUAL PATHWAYS TO SUCCESS AND HAPPINESS, (2) STRIVE FOR EXCELLENCE,(3) INNOVATE FOR POSITIVE CHANGE, (4) SERVE PEACE, AND (5) NURTURE RELATIONSHIPS AND RESOURCES.THE ACADEMY'S DISTINCTIVE LEARNING MODEL EMBRACES IB FOUNDATIONAL VALUES AND ACADEMIC RIGOR AS PART OF ITS MULTIFACETED EDUCATIONAL FRAMEWORK AND PROVIDES STUDENTS WITH A CONTINUUM OF EDUCATION, CONSISTING OF THREE PROGRAMS (PRIMARY YEARS PROGRAM, MIDDLE YEARS PROGRAM, DIPLOMA PROGRAM) UNITED BY THE IB PHILOSOPHY.THE PROGRAMS ENCOURAGE BOTH PERSONAL AND ACADEMIC ACHIEVEMENT, AND SUCCESSFUL COMPLETION OF THE DIPLOMA PROGRAM CULMINATES IN THE IB DIPLOMA. AS A GLOBAL CITIZEN'S DIPLOMA CONSORTIUM SCHOOL, THE ACADEMY'S STUDENTS ALSO HAVE AN OPPORTUNITY TO EARN THE GLOBAL CITIZEN'S DIPLOMA.THE ACADEMY'S EMPHASIS ON INQUIRY, SELF-DIRECTED LEARNING, AND DIFFERENTIATED INSTRUCTION PROMOTE LIFELONG LEARNING WHILE THE PRACTICE OF THINKING, SOCIAL COMMUNICATION, RESEARCH, AND SELF-MANAGEMENT SKILLS PREPARES STUDENTS FOR THE CHALLENGES AND OPPORTUNITIES OF THE 21ST CENTURY. THE ACADEMY IS A MEMBER OF THE HAWAII ASSOCIATION FOR INDEPENDENT SCHOOLS (HAIS) AND NATIONAL ASSOCIATION FOR INDEPENDENT SCHOOLS (NAIS), AND IS ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC). 2797117 2797117 LE JARDIN ACADEMY PROVIDES TUITION ASSISTANCE TO APPROXIMATELY 156 STUDENTS WITH AVERAGE AWARD OF OVER $6,900. THESE AWARDS GENERALLY RANGE FROM 10% TO 100% OF NEED. THE AMOUNT OF TUITION ASSISTANCE DEPENDS UPON A FAMILY'S INCOME, ASSETS, NUMBER OF DEPENDENTS, NUMBER OF CHILDREN ATTENDING AN INDEPENDENT SCHOOL, LIVING EXPENSES, TAXES, MEDICAL EXPENSES, PERSONAL INDEBTEDNESS, AND ANY EXTRAORDINARY EXPENSES. THE ASSETS AND EARNING OF BOTH PARENTS WILL BE CONSIDERED IN DETERMINING AWARD AMOUNTS. TUITION ASSISTANCE GRANTS ARE MADE ON THE BASIS OF THE AVAILABILITY OF FUNDS AND ARE CONSISTENT WITH ESTABLISHED GUIDELINES. 19053074 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 49 0 387 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X STACY KILTY 8082610707 917 KALANIANAOLE HWY KAILUA HI 96734 PAUL SIBLEY DIRECTOR/CHAIR 1.00 X X 0 0 0 JENNIFER MEEHAN DIRECTOR/VICE-CHAIR 1.00 X X 0 0 0 PAUL MARX DIRECTOR/TREASURER 1.00 X X 0 0 0 SUE FERANDIN DIRECTOR/SECRETARY 1.00 X X 0 0 0 SHANE JACKSON DIRECTOR 1.00 X 0 0 0 STEVEN C AI DIRECTOR 1.00 X 0 0 0 DEWEY HESS DIRECTOR 1.00 X 0 0 0 DAN SCHABERG DIRECTOR 1.00 X 0 0 0 DAVE KENNEDY DIRECTOR 1.00 X 0 0 0 MAKANI MAEVA DIRECTOR 1.00 X 0 0 0 SCOTT SETTLE DIRECTOR 1.00 X 0 0 0 EVAN SCHERMAN DIRECTOR 1.00 X 0 0 0 CONSTANCE B SMALES DIRECTOR 1.00 X 0 0 0 ROGER ULVELING DIRECTOR 1.00 X 0 0 0 ART GLADSTONE DIRECTOR 1.00 X 0 0 0 DEAN SPAGNOLI DIRECTOR 1.00 X 0 0 0 DUFF JANUS DIRECTOR 1.00 X 0 0 0 DARLENE BLAKENEY DIRECTOR 1.00 X 0 0 0 SAMUEL BRAUN DIRECTOR 1.00 X 0 0 0 EARL KIM PRESIDENT / HEAD OF SCHOOL 40.00 X 292033 0 35124 COURTNEY CHOW EXEC. DIRECTOR OF ADVANCEMENT 40.00 X 181908 0 39403 LEAH MAGANA HEAD OF PRIMARY DIVISION 40.00 X 144904 0 44483 STACY KILTY EXEC. DIRECTOR OF BUSINESS & OP SUPPORT 40.00 X 134297 0 35594 ALEX RAMSVIG HEAD OF SECONDARY DIVISION 40.00 X 114254 0 40751 JANA FRASER DIRECTOR OF ATHLETICS 40.00 X 116961 0 41657 JOSHUA MASAGATANI DIRECTOR OF EXPERIENTIAL EDUCATION-PK-5 40.00 X 108161 0 33503 VICTORIA MCNEILL DIRECTOR OF STUDENTS-9-12 40.00 X 116824 0 16796 JULIE DO MIDDLE SCHOOL PRINCIPAL 40.00 X 111625 0 16971 MELISSA HANDY EXEC. DIRECTOR OF STRATEGIC PLANNING & TECH 40.00 X 108650 0 16733 1429617 0 321015 10 0 1 0 TEAM CLEAN INC PO BOX 1120 HONOLULU HI 96807 MONTHLY CLEANING FEES AND SUPPLY COSTS 356966 FLANSBURGH ASSOCIATES INC 77 N WASHINGTON STREET BOSTON MA 03225 MASTER FACILITIES PLAN DESIGN DEVELOPMEN 246236 CATHY JOSEPH INC 264 KAHAKO ST KAILUA HI 96734 CONSULTANT FEES - LEARNING SUPPORT RESOU 225000 ST JOHN LUTHERAN CHURCH 1004 KAILUA ROAD KAILUA HI 96734 JUNOR SCHOOL RENT AND UTILITIES ALLOCATI 138385 STIFEL NICOLAUS & COMPANY INC 501 NORTH BROADWAY ST LOUIS MO 63102 REFINANCING FEES 114859 6 104248 247181 819144 10000 1170573 TUITION AND FEES 611600 19085965 19085965 EDUCATION ACTIVITIES 611600 1659463 1659463 OTHER PROGRAM ACTIVITIES 611710 123186 123186 20868614 34084 34084 8803 0 8803 8803 8803 35374 -35374 -35374 -35374 204919 104248 80280 124639 124639 347442 206940 140502 140502 22311841 21009116 0 132152 2797117 2797117 1643204 1188350 358321 96533 9654237 9609543 44694 604444 436712 167732 1019262 701737 317525 825894 638458 187436 12055 12055 44112 44112 2983 2983 464879 19147 444580 1152 114248 53880 57124 3244 529065 438965 85474 4626 274865 144290 123559 7016 508087 180006 317326 10755 25506 12029 12753 724 344775 344775 1285776 1081467 139205 65104 295918 144657 143134 8127 STUDENT ACTIVITIES 765644 765644 REPAIR AND MAINTENANCE 668261 550157 85583 32521 PROFESSIONAL DEVELOPMEN 155680 155680 BAD DEBT & WRITE OFFS 115382 115382 189377 135235 29139 25003 22340771 19053074 2988198 299499 1008282 803452 1006462 1002206 17683 8700 396704 439103 29668 22550 1049562 1024416 45674522 22457405 23751494 23217117 2478498 2357421 29738353 28874965 1056065 899726 1629206 1317579 12773765 12548636 15459036 14765941 X 11671044 11548921 2608273 2560103 14279317 14109024 29738353 28874965 -28930 -141363 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2427483 -82056 39123 2306304 2143851 46650 236982 2427483 2107457 36394 2143851 1955478 100000 51979 2107457 1613170 253000 89308 1955478 0.90726 0.09274 0 0 7187779 7187779 29977537 15406727 14570810 8509206 7050678 1458528 23217117 X 20938365 -141363 287220 145857 20792508 2983 1516350 1519333 22311841 21060488 287220 287220 20773268 2983 1564520 1567503 22340771 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE AVAILABLE TO BE USED FOR FINANCIAL AID FUNDING AND GENERAL ACTIVITY EXPENSES OF THE ACADEMY. PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ACADEMY'S TAX POSITIONS AS OF JUNE 30, 2022 AND 2021 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE ACADEMY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFY FUNDRAISING EXPENSES 80,280. COST OF GOODS SOLD 206,940. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS -48,170. RECLASSIFY FINANCIAL AID/SCHOLARSHIP GRANT 1,495,049. RECLASSIFY OF OHANA DISCOUNT 42,377. RECLASSIFY OF WRITE OFFS 27,094. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFY FUNDRAISING EXPENSE 80,280. COST OF GOODS SOLD 206,940. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFY FINANCIAL AID/SCHOLARSHIP GRANT 1,495,049. RECLASSIFY OF OHANA DISCOUNT 42,377. RECLASSIFY OF WRITE OFFS 27,094. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LE JARDIN PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS APPLICATION, WEBSITE, HANDBOOKS (PARENT, STUDENT, AND EMPLOYEE), AND IN ADVERTISEMENTS. GALA 309167 104248 204919 24063 48596 3818 3803 309167 104248 204919 24063 48596 3818 3803 80280 124639 1 FINANCIAL AID AND SCHOLARSHIPS 245 1495049 TUITION REMISSION 98 1259691 OHANA DISCOUNT 11 42377 PART I, LINE 2: FINANCIAL ASSISTANCE AND TUITION REMISSION ARE APPLIED AS CREDITS TO THE STUDENT'S TUITION ACCOUNT. X X X 1 1 X X X X 0 1 0 0 0 1 0 0 0 EARL KIM PRESIDENT / HEAD OF SCHOOL 238033 0 0 0 54000 0 19043 0 16081 0 327157 0 0 0 COURTNEY CHOW EXEC. DIRECTOR OF ADVANCEMENT 181908 0 0 0 0 0 14553 0 24850 0 221311 0 0 0 LEAH MAGANA HEAD OF PRIMARY DIVISION 144904 0 0 0 0 0 11592 0 32891 0 189387 0 0 0 STACY KILTY EXEC. DIRECTOR OF BUSINESS & OP SUPP 134297 0 0 0 0 0 10744 0 24850 0 169891 0 0 0 JANA FRASER DIRECTOR OF ATHLETICS 116961 0 0 0 0 0 9357 0 32300 0 158618 0 0 0 ALEX RAMSVIG HEAD OF SECONDARY DIVISION 114254 0 0 0 0 0 9140 0 31611 0 155005 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECEIVED DISCRETIONARY SPENDING AMOUNTS, HOUSING ALLOWANCE, AND SOCIAL CLUB BENEFITS. DISCRETIONARY SPENDING AND HOUSING ALLOWANCE ARE REPORTED AS TAXABLE COMPENSATION. THE SOCIAL CLUB BENEFITS WERE NOT REPORTED AS TAXABLE COMPENSATION, AS THERE WAS NO PERSONAL USE. PART I, LINE 4B THERE IS A 457(F) PLAN FOR THE HEAD OF SCHOOL. PART I, LINE 6 THE HEAD OF SCHOOL IS PROVIDED AN ANNUAL INCENTIVE PLAN. FORM 990, PART VI, SECTION A, LINE 2 MAKANI MAEVA AND SCOTT SETTLE HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE PRESENTATION TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT AFFIRMING EACH PERSON HAS RECEIVED THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION OF THE HEAD OF SCHOOL. A REVIEW OF THE SCHOOL'S FINANCIAL POSITION AND COMPARATIVE DATA ARE USED IN THE DETERMINATION. THE PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND WAS LAST UNDERTAKEN IN MAY 2020. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.