HANALANI SCHOOLS: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: HANALANI SCHOOLS (EIN 23-7334963)
Tax period: 2014-08-01 to 2015-07-31
Filed: 2016-06-03
IRS object ID: 201601559349300300
Schema version: 2014v6.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-06-03T00:30:47-05:00	ReturnTs
Tax Period End	2015-07-31	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	2014-08-01	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	2016-06-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARK A HAYES	PreparerPersonNm
PTIN	P00085205	PTIN
Phone	8085311040	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-08-17 19:52:53Z	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	$11,010,012	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	7	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	141	TotalEmployeeCnt
Total Volunteers	220	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$128,263	PYContributionsGrantsAmt
CY Contributions Grants	$137,546	CYContributionsGrantsAmt
PY Program Service Revenue	$8,851,422	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,649,228	CYProgramServiceRevenueAmt
PY Investment Income	-$13,210	PYInvestmentIncomeAmt
CY Investment Income	$144,344	CYInvestmentIncomeAmt
PY Other Revenue	-$26,568	PYOtherRevenueAmt
CY Other Revenue	-$16,228	CYOtherRevenueAmt
PY Total Revenue	$8,939,907	PYTotalRevenueAmt
CY Total Revenue	$9,914,890	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,058,192	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,154,626	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,359,110	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,788,646	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$63,847	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,649,212	PYOtherExpensesAmt
CY Other Expenses	$3,644,698	CYOtherExpensesAmt
PY Total Expenses	$9,066,514	PYTotalExpensesAmt
CY Total Expenses	$9,587,970	CYTotalExpensesAmt
PY Revenues Less Expenses	-$126,607	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$326,920	CYRevenuesLessExpensesAmt
Total Assets BOY	$14,551,438	TotalAssetsBOYAmt
Total Assets EOY	$14,834,009	TotalAssetsEOYAmt
Total Liabilities BOY	$6,487,763	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,524,796	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,063,675	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,309,213	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	$9,117,017	ExpenseAmt
Grant	$1,154,626	GrantAmt
Revenue	$9,697,747	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	$9,117,017	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
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	0	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	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	35	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	141	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	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	CARL CHU - EXT #116	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 (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHARLES LEE
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARK SUGIMOTO
VICE PRESIDENT/HEAD OF SCHOOL	60.00	Yes (X)	Yes (X)	$103,328	$0	$14,791
WILLIAM HOPPER
SECRETARY/TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
LILY SUGIMOTO
TRUSTEE/FACULTY	1.00	Yes (X)		$0	$0	$0
DANNIEL KOKUBUN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
LESTER LIPPINCOTT
TRUSTEE	1.00	Yes (X)		$0	$0	$0
LYNN FINNEGAN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
WILLIAM TERRANCE ROTZ
TRUSTEE	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$103,328	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$14,791	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$89,227	FundraisingAmt
All Other Contributions	$48,319	AllOtherContributionsAmt
Total Contributions	$137,546	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION	611600	$8,240,330	$8,240,330
FEES	611710	$1,408,898	$1,408,898

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,649,228	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$83,774	TotalRevenueColumnAmt
Exclusion	$83,774	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$267,818	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$357,530	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$89,712	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$89,712	TotalRevenueColumnAmt
Exclusion	-$89,712	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$468,158	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$407,588	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$60,570	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$60,570	TotalRevenueColumnAmt
Exclusion	$60,570	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$181,191	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$89,227	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$156,226	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,965	TotalRevenueColumnAmt
Exclusion	$24,965	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$222,297	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$173,778	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$48,519	TotalRevenueColumnAmt
Related Or Exempt Func Income	$48,519	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,914,890	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,697,747	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$79,597	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,154,626	TotalAmt
Program Services	$1,154,626	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$115,628	TotalAmt
Management And General	$115,628	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,032,677	TotalAmt
Program Services	$3,829,875	ProgramServicesAmt
Management And General	$159,017	ManagementAndGeneralAmt
Fundraising	$43,785	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$55,558	TotalAmt
Program Services	$54,296	ProgramServicesAmt
Management And General	$1,083	ManagementAndGeneralAmt
Fundraising	$179	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$240,482	TotalAmt
Program Services	$240,482	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$344,301	TotalAmt
Program Services	$343,461	ProgramServicesAmt
Management And General	$721	ManagementAndGeneralAmt
Fundraising	$119	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,356	TotalAmt
Management And General	$22,356	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$21,772	TotalAmt
Management And General	$21,772	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$51,479	TotalAmt
Program Services	$47,632	ProgramServicesAmt
Management And General	$3,302	ManagementAndGeneralAmt
Fundraising	$545	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$167,570	TotalAmt
Program Services	$167,570	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$577,311	TotalAmt
Program Services	$565,757	ProgramServicesAmt
Management And General	$2,781	ManagementAndGeneralAmt
Fundraising	$8,773	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$361,840	TotalAmt
Program Services	$344,736	ProgramServicesAmt
Management And General	$17,104	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$24,349	TotalAmt
Program Services	$24,349	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$97,632	TotalAmt
Program Services	$97,632	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$824,590	TotalAmt
Program Services	$757,598	ProgramServicesAmt
Management And General	$57,508	ManagementAndGeneralAmt
Fundraising	$9,484	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$462,437	TotalAmt
Program Services	$455,640	ProgramServicesAmt
Management And General	$5,835	ManagementAndGeneralAmt
Fundraising	$962	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
STUDENT ACTIVITIES	$404,096	$404,096
FOOD SERVICES	$242,855	$242,855
REPAIRS AND MAINTENANCE	$178,823	$178,823
BAD DEBT	$155,568	$155,568

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$52,020	TotalAmt
Program Services	$52,020	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,587,970	TotalAmt
Program Services	$9,117,017	ProgramServicesAmt
Management And General	$407,107	ManagementAndGeneralAmt
Fundraising	$63,847	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,721,192	BOYAmt
EOY	$1,559,018	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$681,876	BOYAmt
EOY	$682,194	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$232,907	BOYAmt
EOY	$60,303	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$98,114	BOYAmt
EOY	$99,706	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$110,718	BOYAmt
EOY	$190,214	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,295,167	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$8,649,105	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$9,285,706	BOYAmt
EOY	$9,646,062	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,420,925	BOYAmt
EOY	$2,596,512	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,551,438	BOYAmt
EOY	$14,834,009	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$269,925	BOYAmt
EOY	$329,363	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,654,902	BOYAmt
EOY	$2,721,135	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$3,562,936	BOYAmt
EOY	$3,474,298	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,487,763	BOYAmt
EOY	$6,524,796	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,731,641	BOYAmt
EOY	$8,043,967	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$132,034	BOYAmt
EOY	$65,246	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$200,000	BOYAmt
EOY	$200,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,063,675	BOYAmt
EOY	$8,309,213	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$14,551,438	BOYAmt
EOY	$14,834,009	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$326,920	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$81,382	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	$200,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,340	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,340	GrantsOrScholarshipsAmt
End Year Balance	$200,000	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$200,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	$4,000	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$4,000	GrantsOrScholarshipsAmt
End Year Balance	$200,000	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$200,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	$4,000	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$4,000	GrantsOrScholarshipsAmt
End Year Balance	$200,000	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$200,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	$4,000	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$4,000	GrantsOrScholarshipsAmt
End Year Balance	$200,000	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$200,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	$5,319	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,319	GrantsOrScholarshipsAmt
End Year Balance	$200,000	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.00000	TermEndowmentBalanceEOYPct
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	$12,746,271	OtherCostOrOtherBasisAmt
Depreciation	$4,516,723	DepreciationAmt
Book Value	$8,229,548	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,619,403	OtherCostOrOtherBasisAmt
Depreciation	$2,159,608	DepreciationAmt
Book Value	$459,795	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,463,645	OtherCostOrOtherBasisAmt
Depreciation	$1,972,774	DepreciationAmt
Book Value	$490,871	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$9,646,062	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,255,205	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$81,382	NetUnrealizedGainsInvstAmt
Other Revenue	-$1,154,626	OtherRevenueAmt
Revenue Not Reported	-$1,236,008	RevenueNotReportedAmt
Revenue Subtotal	$10,491,213	RevenueSubtotalAmt
Investment Expenses Not Incld	$21,772	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	-$598,095	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$576,323	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,914,890	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,942,880	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$531,308	OtherExpensesIncludedAmt
Expenses Not Reported	$531,308	ExpensesNotReportedAmt
Expenses Subtotal	$8,411,572	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$21,772	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$1,154,626	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,176,398	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,587,970	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:	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, 2015 AND 2014 AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. WITH FEW EXCEPTIONS, THE INCOME TAX RETURNS FOR HANALANI SCHOOLS ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR TAX YEARS ENDING ON OR BEFORE JULY 31, 2011, DUE TO THE EXPIRATION OF THE STATUTES OF LIMITATIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	SCHOLARSHIP, TUITION ASSISTANCE, AND DISCOUNTS -1,154,626.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	DECREASE IN TEMPORARILY RESTRICTED NET ASSETS -66,787. BOOKSTORE COST OF GOODS SOLD -173,778. RENTAL EXPENSES -357,530.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	BOOKSTORE COST OF GOODS SOLD 173,778. RENTAL EXPENSES 357,530.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIP, TUITION ASSISTANCE, AND DISCOUNTS 1,154,626.

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	Yes (1)	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	FALL FUNDRAISER	Event1Nm
Gross Receipts Event1	$121,716	GrossReceiptsEvent1Amt
Charitable Contri Event1	$15,989	CharitableContriEvent1Amt
Gross Revenue Event1	$105,727	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$64,810	OtherDirectExpensesEvent1Amt
Event2	ROYAL FUND	Event2Nm
Gross Receipts Event2	$71,020	GrossReceiptsEvent2Amt
Charitable Contri Event2	$49,364	CharitableContriEvent2Amt
Gross Revenue Event2	$21,656	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$22,302	OtherDirectExpensesEvent2Amt
Other Events Total	10	OtherEventsTotalCnt
Gross Receipts Other Events	$77,682	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$23,874	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$53,808	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$69,114	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$270,418	GrossReceiptsTotalAmt
Charitable Contributions Tot	$89,227	CharitableContributionsTotAmt
Gross Revenue Total Events	$181,191	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$156,226	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$156,226	DirectExpenseSummaryEventsAmt
Net Income Summary	$24,965	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
TUITION ASSISTANCE/REMISSION	247	$1,152,126	N/A	N/A
SCHOLARSHIPS	3	$2,500	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 ASSESTANCE 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.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	LILY SUGIMOTO AND MARK SUGIMOTO HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11	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.