HANALANI SCHOOLS: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: HANALANI SCHOOLS (EIN 23-7334963)
Tax period: 2013-08-01 to 2014-07-31
Filed: 2015-03-15
IRS object ID: 201520749349300707
Schema version: 2013v4.0
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	2015-03-15T15:21:25-05:00	ReturnTs
Tax Period End	2014-07-31	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	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	700 BISHOP STREET SUITE 1040	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-08-01	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	BusinessNameLine1

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	AddressLine1
City	MILILANI	City
State	HI	State
ZIP Code	967892525	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK SUGIMOTO	PersonNm
Person Title	SECRETARY/TREASURER	PersonTitleTxt
Phone	8086250737	PhoneNum
Signature	2015-03-14	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	2013	TaxYr
Build TS	2016-02-25 16:41:14Z	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	AddressLine1
City	MILILANI	City
State	HI	State
ZIP Code	967892525	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$10,502,185	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	153	TotalEmployeeCnt
Total Volunteers	156	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$239,723	PYContributionsGrantsAmt
CY Contributions Grants	$128,263	CYContributionsGrantsAmt
PY Program Service Revenue	$8,839,408	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,851,422	CYProgramServiceRevenueAmt
PY Investment Income	$11,168	PYInvestmentIncomeAmt
CY Investment Income	-$13,210	CYInvestmentIncomeAmt
PY Other Revenue	$21,478	PYOtherRevenueAmt
CY Other Revenue	-$26,568	CYOtherRevenueAmt
PY Total Revenue	$9,111,777	PYTotalRevenueAmt
CY Total Revenue	$8,939,907	CYTotalRevenueAmt
PY Grants And Similar Paid	$972,194	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,058,192	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,178,208	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,359,110	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$148,559	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,558,003	PYOtherExpensesAmt
CY Other Expenses	$3,649,212	CYOtherExpensesAmt
PY Total Expenses	$8,708,405	PYTotalExpensesAmt
CY Total Expenses	$9,066,514	CYTotalExpensesAmt
PY Revenues Less Expenses	$403,372	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$126,607	CYRevenuesLessExpensesAmt
Total Assets BOY	$13,960,320	TotalAssetsBOYAmt
Total Assets EOY	$14,551,438	TotalAssetsEOYAmt
Total Liabilities BOY	$5,896,278	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,487,763	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,064,042	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,063,675	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	$8,594,389	ExpenseAmt
Grant	$1,058,192	GrantAmt
Revenue	$8,881,413	RevenueAmt
Desc	OPERATION OF A SCHOOL OFFERING THE FOLLOWING LEVELS OF ACADEMICS:EARLY CHILDHOOD - AGES 3 THRU 5 ELEMENTARY - GRADE 1 THROUGH GRADE 6 UPPER SCHOOL - GRADE 7 THROUGH GRADE 12	Desc
Total Program Service Expenses	$8,594,389	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	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	153	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	0	QuidProQuoContributionsInd
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	JOEL MAART	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	8086250737	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	94-294 ANANIA DRIVE	AddressLine1
City	MILILANI	City
State	HI	State
ZIP Code	967892525	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DANIEL KOKUBUN
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
LESTER LIPPINCOTT
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARK SUGIMOTO
SECRETARY/TREASURER/HEAD OF SCHOOL	60.00	Yes (X)	Yes (X)	$103,328	$0	$14,791
CHARLES LEE
TRUSTEE	1.00	Yes (X)		$0	$0	$0
LILY SUGIMOTO
TRUSTEE/FACULTY	1.00	Yes (X)		$0	$0	$0
WILLIAM HOPPER
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	$109,727	FundraisingAmt
All Other Contributions	$18,536	AllOtherContributionsAmt
Total Contributions	$128,263	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION	611600	$7,440,817	$7,440,817
FEES	611710	$1,410,605	$1,410,605

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,851,422	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,578	TotalRevenueColumnAmt
Exclusion	$27,578	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$290,917	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$379,145	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$88,228	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$88,228	TotalRevenueColumnAmt
Exclusion	-$88,228	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$801,195	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$841,983	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$40,788	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$40,788	TotalRevenueColumnAmt
Exclusion	-$40,788	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$189,844	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$109,727	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$158,175	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,669	TotalRevenueColumnAmt
Exclusion	$31,669	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$212,966	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$182,975	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$29,991	TotalRevenueColumnAmt
Related Or Exempt Func Income	$29,991	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,939,907	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,881,413	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$69,769	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,058,192	TotalAmt
Program Services	$1,058,192	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$115,260	TotalAmt
Management And General	$115,260	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,643,877	TotalAmt
Program Services	$3,503,174	ProgramServicesAmt
Management And General	$103,390	ManagementAndGeneralAmt
Fundraising	$37,313	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$46,701	TotalAmt
Program Services	$45,988	ProgramServicesAmt
Management And General	$609	ManagementAndGeneralAmt
Fundraising	$104	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$231,273	TotalAmt
Program Services	$231,273	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$321,999	TotalAmt
Program Services	$320,756	ProgramServicesAmt
Management And General	$1,062	ManagementAndGeneralAmt
Fundraising	$181	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,041	TotalAmt
Management And General	$22,041	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$15,393	TotalAmt
Management And General	$15,393	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$62,407	TotalAmt
Program Services	$58,158	ProgramServicesAmt
Management And General	$3,630	ManagementAndGeneralAmt
Fundraising	$619	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$145,302	TotalAmt
Program Services	$145,302	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$719,246	TotalAmt
Program Services	$610,019	ProgramServicesAmt
Management And General	$8,112	ManagementAndGeneralAmt
Fundraising	$101,115	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$370,914	TotalAmt
Program Services	$370,914	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$69,751	TotalAmt
Program Services	$69,751	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$74,349	TotalAmt
Program Services	$74,349	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$796,181	TotalAmt
Program Services	$741,519	ProgramServicesAmt
Management And General	$46,694	ManagementAndGeneralAmt
Fundraising	$7,968	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$563,584	TotalAmt
Program Services	$554,950	ProgramServicesAmt
Management And General	$7,375	ManagementAndGeneralAmt
Fundraising	$1,259	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
STUDENT ACTIVITIES	$310,086	$310,086
FOOD SERVICES	$225,827	$225,827
REPAIRS AND MAINTENANCE	$193,747	$193,747
FEES/DUES/SUBSCRIPTIONS	$56,858	$56,858

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,526	TotalAmt
Program Services	$23,526	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,066,514	TotalAmt
Program Services	$8,594,389	ProgramServicesAmt
Management And General	$323,566	ManagementAndGeneralAmt
Fundraising	$148,559	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,255,328	BOYAmt
EOY	$1,721,192	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,456,066	BOYAmt
EOY	$681,876	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$353,294	BOYAmt
EOY	$232,907	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$137,551	BOYAmt
EOY	$98,114	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$120,436	BOYAmt
EOY	$110,718	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$17,038,414	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$7,752,708	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,617,337	BOYAmt
EOY	$9,285,706	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,020,308	BOYAmt
EOY	$2,420,925	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$13,960,320	BOYAmt
EOY	$14,551,438	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$275,102	BOYAmt
EOY	$269,925	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,985,218	BOYAmt
EOY	$2,654,902	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,635,958	BOYAmt
EOY	$3,562,936	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,896,278	BOYAmt
EOY	$6,487,763	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,743,011	BOYAmt
EOY	$7,731,641	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$121,031	BOYAmt
EOY	$132,034	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	$8,064,042	BOYAmt
EOY	$8,063,675	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,960,320	BOYAmt
EOY	$14,551,438	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$126,607	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$126,240	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	$4,000	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$4,000	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	$5,319	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,319	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
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	$11,941,559	OtherCostOrOtherBasisAmt
Depreciation	$4,118,514	DepreciationAmt
Book Value	$7,823,045	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,435,198	OtherCostOrOtherBasisAmt
Depreciation	$1,903,986	DepreciationAmt
Book Value	$531,212	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,195,809	OtherCostOrOtherBasisAmt
Depreciation	$1,730,208	DepreciationAmt
Book Value	$465,601	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$9,285,706	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$8,543,679	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$126,240	NetUnrealizedGainsInvstAmt
Other Revenue	-$1,058,192	OtherRevenueAmt
Revenue Not Reported	-$931,952	RevenueNotReportedAmt
Revenue Subtotal	$9,475,631	RevenueSubtotalAmt
Investment Expenses Not Incld	$15,393	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	-$551,117	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$535,724	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$8,939,907	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,555,049	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$562,120	OtherExpensesIncludedAmt
Expenses Not Reported	$562,120	ExpensesNotReportedAmt
Expenses Subtotal	$7,992,929	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$15,393	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$1,058,192	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,073,585	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,066,514	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, 2014 AND 2013 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, 2010.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	SCHOLARSHIP, TUITION ASSISTANCE, AND DISCOUNTS -1,058,192.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 11,003. BOOKSTORE COST OF GOODS SOLD -182,975. RENTAL EXPENSES -379,145.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	BOOKSTORE COST OF GOODS SOLD 182,975. RENTAL EXPENSES 379,145.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIP, TUITION ASSISTANCE, AND DISCOUNTS 1,058,192.

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)
Name Of Event1	FALL FUNDRAISER	NameOfEvent1Amt
Gross Receipts Event1	$140,773	GrossReceiptsEvent1Amt
Charitable Contri Event1	$15,272	CharitableContriEvent1Amt
Gross Revenue Event1	$125,501	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$76,123	OtherDirectExpensesEvent1Amt
Name Of Event2	ROYAL FUND	NameOfEvent2Amt
Gross Receipts Event2	$80,999	GrossReceiptsEvent2Amt
Charitable Contri Event2	$70,647	CharitableContriEvent2Amt
Gross Revenue Event2	$10,352	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$15,628	OtherDirectExpensesEvent2Amt
Other Events Total	5	OtherEventsTotalCnt
Gross Receipts Other Events	$77,799	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$23,808	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$53,991	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$66,424	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$299,571	GrossReceiptsTotalAmt
Charitable Contributions Tot	$109,727	CharitableContributionsTotAmt
Gross Revenue Total Events	$189,844	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$158,175	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$158,175	DirectExpenseSummaryEventsAmt
Net Income Summary	$31,669	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	523	$1,036,827	N/A	N/A
SCHOLARSHIPS	2	$21,365	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.