2021-06-10T18:22:17-05:00 2020-07-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2019-08-01 237334963 HANALANI SCHOOLS HANA 8086250737 94-294 ANANIA DRIVE MILILANI HI 967892525 MARK SUGIMOTO SECRETARY/TREASURER 8086250737 2021-06-10 1 MELANIE A KING P00220997 8085311040 2019 2022-09-23 18:48:47Z MARK SUGIMOTO 94-294 ANANIA DRIVE MILILANI HI 967892525 15979893 0 X WWW.HANALANI.ORG X 1973 HI 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. 8 7 132 250 0 0 1297898 2378864 10041365 9603200 197439 223863 260827 439597 11797529 12645524 1874134 2201770 0 0 5826875 5337699 0 0 372006 3836691 3764846 11537700 11304315 259829 1341209 16080106 17849861 6845129 7739747 9234977 10110114 X 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. 0 0 10205323 2201770 9704476 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 10205323 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 1 0 0 0 0 0 0 0 0 0 0 1 41 0 132 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 X CORRINE WACHI - EXT #261 8086250737 94-294 ANANIA DRIVE MILILANI HI 967892525 WILLIAM HOPPER PRESIDENT 1.00 X X 0 0 0 ELIJAH YIP VICE PRESIDENT 1.00 X X 0 0 0 MARK SUGIMOTO SECRETARY/TREASURER/HEAD OF SCHOOL 40.00 X X 159340 0 15168 DANIEL KOKUBUN TRUSTEE 1.00 X 0 0 0 CHRIS PRENDERGAST TRUSTEE 1.00 X 0 0 0 LILY SUGIMOTO TRUSTEE 1.00 X 0 0 0 WILLIAM TERRANCE ROTZ TRUSTEE 1.00 X 0 0 0 ANITA TIRPAK TRUSTEE 1.00 X 0 0 0 LESTER LIPPINCOTT FORMER TRUSTEE 1.00 X 0 0 0 GAUDENCIA LYNN FINNEGAN ASSISTANT HEAD OF SCHOOL 40.00 X 101171 0 4450 260511 0 19618 2 0 1 0 0 172617 2206247 2378864 TUITION 611600 8116545 8116545 FEES 611710 1486655 1486655 9603200 250060 250060 343430 0 343430 343430 343430 3107735 3133932 -26197 -26197 -26197 107102 172617 112211 -5109 -5109 125059 88226 36833 36833 OTHER REVENUE 900099 64443 64443 64443 12645524 9704476 0 562184 2201770 2201770 282456 282456 4055108 3588470 217040 249598 131113 131113 471642 471642 397380 397380 23558 23558 31452 31452 102839 89470 8227 5142 347984 302746 27839 17399 613422 610116 497 2809 156071 144952 7011 4108 23372 23372 152128 152128 717041 623826 57363 35852 280130 260555 13138 6437 STUDENT ACTIVITIES 647346 599031 48315 REPAIRS AND MAINTENANCE 263675 209023 54652 SUPPLIES 190179 184080 3753 2346 FOOD SERVICES 148866 148866 66783 66783 11304315 10205323 726986 372006 2096747 1945449 256742 298948 106562 240161 52909 33029 258383 298764 20071682 10861567 9760963 9210115 3547800 5823395 16080106 17849861 364181 378188 2498395 2383996 3982553 3889248 1088315 6845129 7739747 X 7999342 7073655 1235635 3036459 9234977 10110114 16080106 17849861 1341209 -466072 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 700000 1850000 3540 3540 2550000 200000 500000 3540 3540 700000 203580 3580 200000 200000 3580 203580 200000 3540 3540 200000 0.00000 1.00000 0.00000 0 0 465848 465848 14078176 6660570 7417606 3334979 2455107 879872 2192679 1745890 446789 9210115 X 8852410 -466072 -1582992 -2049064 10901474 31452 1712598 1744050 12645524 9778097 88226 88226 9689871 31452 1582992 1614444 11304315 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: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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, 2020 AND 2019 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. 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: SCHOLARSHIP, TUITION ASSISTANCE, AND DISCOUNTS -1,582,992. PART XI, LINE 4B - OTHER ADJUSTMENTS: BOOKSTORE COST OF GOODS SOLD -88,226. INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 1,800,824. PART XII, LINE 2D - OTHER ADJUSTMENTS: BOOKSTORE COST OF GOODS SOLD 88,226. RENTAL EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP, TUITION ASSISTANCE, AND DISCOUNTS 1,582,992. 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 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 SPRING FUNDRAISER 57980 2415 55565 42043 ROYAL FUND 170202 170202 24250 8 51537 51537 45918 279719 172617 107102 112211 112211 -5109 1 TUITION ASSISTANCE/REMISSION 236 1998490 N/A N/A SCHOLARSHIPS 112 203280 N/A N/A PART I, LINE 2: 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 SMART TUITION. 0 0 0 0 0 0 0 0 0 MARK SUGIMOTO SECRETARY/TREASURER/HEAD OF SCHOOL 158720 0 620 0 0 0 5000 0 10168 0 174508 0 0 0 SANDRA SUGIMOTO FAMILY MEMBER OF MARK SUGIMOTO, HEAD OF SCHOOL 78317 EMPLOYMENT 0 ALYSE CAMERON FAMILY MEMBER OF MARK SUGIMOTO, HEAD OF SCHOOL 67045 EMPLOYMENT 0 NATHAN SUGIMOTO FAMILY MEMBER OF MARK SUGIMOTO, HEAD OF SCHOOL 65234 EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 2 LILY SUGIMOTO AND MARK SUGIMOTO HAVE A FAMILY RELATIONSHIP. 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.