HAWAII PREPARATORY ACADEMY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- HAWAII PREPARATORY ACADEMY (EIN 99-0078306)
- Tax period
- 2014-06-01 to 2015-05-31
- Filed
- 2015-12-08
- IRS object ID
- 201533429349300888
- Schema version
- 2014v5.0
- 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 J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-12-08T16:49:57-06:00 | ReturnTs |
| Tax Period End | 2015-05-31 | 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 | 2014-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990078306 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII PREPARATORY ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAWA | BusinessNameControlTxt |
| Phone | 8088857321 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65-1692 KOHALA MOUNTAIN ROAD | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967438476 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT MCKENDRY | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8088857321 | PhoneNum |
| Signature | 2015-12-08 | 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 | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT MCKENDRY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65-1692 KOHALA MOUNTAIN ROAD | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967438476 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $47,581,084 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HPA.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1957 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 281 | TotalEmployeeCnt |
| Total Volunteers | 342 | TotalVolunteersCnt |
| Total Gross UBI | $592,029 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,027,198 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,381,453 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,021,641 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,983,195 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,454,485 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,752,561 | CYInvestmentIncomeAmt |
| PY Other Revenue | $816,186 | PYOtherRevenueAmt |
| CY Other Revenue | $780,677 | CYOtherRevenueAmt |
| PY Total Revenue | $26,319,510 | PYTotalRevenueAmt |
| CY Total Revenue | $24,897,886 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,759,381 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,836,024 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,992,282 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,146,221 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $526,085 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,135,012 | PYOtherExpensesAmt |
| CY Other Expenses | $7,089,590 | CYOtherExpensesAmt |
| PY Total Expenses | $22,886,675 | PYTotalExpensesAmt |
| CY Total Expenses | $23,071,835 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,432,835 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,826,051 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $134,363,723 | TotalAssetsBOYAmt |
| Total Assets EOY | $132,667,198 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,972,689 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,638,066 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $126,391,034 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $126,029,132 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE EXCEPTIONAL LEARNING OPPORTUNITIES AND A DIVERSE COMMUNITY HONORING THE TRADITIONS OF HAWAII. SEE SCHEDULE O. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $18,715,667 | ExpenseAmt |
| Grant | $3,836,024 | GrantAmt |
| Revenue | $18,967,178 | RevenueAmt |
| Desc | K-12 EDUCATIONAL PROGRAM - PROVIDES EDUCATION FOR APPROXIMATELY 630 STUDENTS FROM KINDERGARTEN TO GRADE 12 | Desc |
| Total Program Service Expenses | $18,715,667 | 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 | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 281 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL J PETRILL | PersonNm |
| Phone | 8088857321 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65-1692 KOHALA MOUNTAIN ROAD | AddressLine1Txt |
| City | KAMUELA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967438476 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| GREGORY R MOOERS | |||||||
| PRESIDENT & CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| C SCOTT BRADLEY | |||||||
| FIRST VICE PRESIDENT/BOARD MEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILL J HANCOCK | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL K FUJIMOTO | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ALLISON HOLT GENDREAU | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES G KING | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DUNCAN MACNAUGHTON | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| HANNAH K SPRINGER | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL J CHUN | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL S SPALDING | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| NONA HASEGAWA | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL NAKAYAMA | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER M VITOUSEK | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PUTMAN D CLARK | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RICH MATSUDA | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ROY A VITOUSEK III | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SAM PRATT | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TAFFI WISE | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM D PRATT | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURIE T AINSLIE | |||||||
| BOARD MEMBER/FORMER FIRST VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID W PRATT | |||||||
| FORMER BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DONNA TANOUE | |||||||
| FORMER BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PONO VON HOLT | |||||||
| FORMER BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LINDSAY R BARNES | |||||||
| SECOND VICE PRESIDENT & HEADMASTER | 40.00 | Yes (X) | $188,937 | $0 | $37,482 | ||
| KATHERINE PURDY | |||||||
| ASSISTANT SECRETARY | 40.00 | Yes (X) | $47,888 | $0 | $5,991 | ||
| ROBERT B MCKENDRY | |||||||
| CFO & ASSISTANT TREASURER 6/1/14 - 8/31/14 | 40.00 | Yes (X) | $102,832 | $0 | $27,634 | ||
| DANIEL J PETRILL | |||||||
| CFO & ASSISTANT TREASURER 9/1/14 - 5/31/15 | 40.00 | Yes (X) | $82,099 | $0 | $17,235 | ||
| SHIRLEY-ANN FUKUMOTO | |||||||
| ASST HEADMASTER | 40.00 | $123,581 | $0 | $22,039 | Yes (X) | ||
| MARK NOETZEL | |||||||
| DEAN OF CO-CURRICULAR PROG | 40.00 | $112,329 | $0 | $9,668 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $657,666 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $120,049 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXHO AMERICA LLC | |||||
| DEPT 880328 | LOS ANGELES | CA | 900880328 | FOOD SERVICE | $1,463,882 |
| QUALITY BUILDERS INC | |||||
| PO BOX 2135 | KAMUELA | HI | 96743 | DORMITORY, OFFICES & COURTYARD RENO | $660,922 |
| AQUATIC SOLUTIONS HAWAII | |||||
| 1334 KALANIIKI ST | HONOLULU | HI | 96821 | SWIMMING POOL REPAIRS | $384,550 |
| STAR PROTECTION AGENCY LLC | |||||
| 3375 KOAPAKA ST STE B217 | HONOLULU | HI | 96819 | SECURITY SERVICES | $375,147 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $293,841 | FundraisingAmt |
| All Other Contributions | $1,087,612 | AllOtherContributionsAmt |
| Noncash Contributions | $479,104 | NoncashContributionsAmt |
| Total Contributions | $1,381,453 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $18,020,885 | $18,020,885 |
| SPECIAL EVENTS | 611710 | $962,310 | $962,310 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,983,195 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,636,504 | TotalRevenueColumnAmt |
| Exclusion | $1,636,504 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $10,020 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $10,020 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,020 | TotalRevenueColumnAmt |
| Exclusion | $10,020 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $22,913,342 | SecuritiesAmt |
| Other | $1,464,759 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,494,365 | SecuritiesAmt |
| Other | $1,767,679 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,418,977 | SecuritiesAmt |
| Other | -$302,920 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,116,057 | TotalRevenueColumnAmt |
| Exclusion | $2,116,057 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $350,320 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $293,841 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $167,099 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $183,221 | TotalRevenueColumnAmt |
| Exclusion | $183,221 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $238,038 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $254,055 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$16,017 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$16,017 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| ISAACS ART GALLERY | 900099 | $592,029 | $592,029 | |
| OTHER INCOME | 900099 | $11,424 | $11,424 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $603,453 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,897,886 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,967,178 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $592,029 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,957,226 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,836,024 | TotalAmt |
| Program Services | $3,836,024 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,463 | TotalAmt |
| Program Services | $88,430 | ProgramServicesAmt |
| Management And General | $409,752 | ManagementAndGeneralAmt |
| Fundraising | $36,281 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,831,099 | TotalAmt |
| Program Services | $6,457,776 | ProgramServicesAmt |
| Management And General | $991,189 | ManagementAndGeneralAmt |
| Fundraising | $382,134 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $590,368 | TotalAmt |
| Program Services | $391,877 | ProgramServicesAmt |
| Management And General | $179,393 | ManagementAndGeneralAmt |
| Fundraising | $19,098 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,585,597 | TotalAmt |
| Program Services | $1,956,700 | ProgramServicesAmt |
| Management And General | $628,897 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604,694 | TotalAmt |
| Program Services | $490,465 | ProgramServicesAmt |
| Management And General | $84,996 | ManagementAndGeneralAmt |
| Fundraising | $29,233 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,574 | TotalAmt |
| Management And General | $43,574 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,184 | TotalAmt |
| Management And General | $70,184 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,275 | TotalAmt |
| Management And General | $119,275 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,681 | TotalAmt |
| Program Services | $158,566 | ProgramServicesAmt |
| Management And General | $14,515 | ManagementAndGeneralAmt |
| Fundraising | $9,600 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,698 | TotalAmt |
| Program Services | $37,698 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $874,100 | TotalAmt |
| Program Services | $500,241 | ProgramServicesAmt |
| Management And General | $355,525 | ManagementAndGeneralAmt |
| Fundraising | $18,334 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,560,451 | TotalAmt |
| Program Services | $1,450,775 | ProgramServicesAmt |
| Management And General | $96,720 | ManagementAndGeneralAmt |
| Fundraising | $12,956 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,536 | TotalAmt |
| Program Services | $176,949 | ProgramServicesAmt |
| Management And General | $7,708 | ManagementAndGeneralAmt |
| Fundraising | $1,879 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,103 | TotalAmt |
| Management And General | $71,020 | ManagementAndGeneralAmt |
| Fundraising | $3,083 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,208 | TotalAmt |
| Management And General | $104,208 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $813,819 | TotalAmt |
| Program Services | $773,128 | ProgramServicesAmt |
| Management And General | $40,691 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICES | $1,127,880 | $1,121,468 | $6,412 | |
| STUDENT ACTIVITIES | $811,882 | $798,346 | $13,536 | |
| OTHER EXPENSES | $618,246 | $83,135 | $521,624 | $13,487 |
| ART CENTER OPERATIONS | $334,970 | $331,620 | $3,350 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,983 | TotalAmt |
| Program Services | $62,469 | ProgramServicesAmt |
| Management And General | $67,514 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,071,835 | TotalAmt |
| Program Services | $18,715,667 | ProgramServicesAmt |
| Management And General | $3,830,083 | ManagementAndGeneralAmt |
| Fundraising | $526,085 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $316,693 | BOYAmt |
| EOY | $495,688 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,723,638 | BOYAmt |
| EOY | $172,122 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,800 | BOYAmt |
| EOY | $70,297 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,733 | BOYAmt |
| EOY | $419,778 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,131,669 | BOYAmt |
| EOY | $2,386,741 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,438 | BOYAmt |
| EOY | $166,392 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $63,032,068 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,541,699 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,805,977 | BOYAmt |
| EOY | $43,490,369 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,144,056 | BOYAmt |
| EOY | $25,193,223 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,600,719 | BOYAmt |
| EOY | $60,272,588 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,363,723 | BOYAmt |
| EOY | $132,667,198 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,146,597 | BOYAmt |
| EOY | $2,055,096 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,853,300 | BOYAmt |
| EOY | $1,962,197 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,704,138 | BOYAmt |
| EOY | $2,366,741 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,654 | BOYAmt |
| EOY | $254,032 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,972,689 | BOYAmt |
| EOY | $6,638,066 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,645,529 | BOYAmt |
| EOY | $48,309,215 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,022,899 | BOYAmt |
| EOY | $11,206,525 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,722,606 | BOYAmt |
| EOY | $66,513,392 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,391,034 | BOYAmt |
| EOY | $126,029,132 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,363,723 | BOYAmt |
| EOY | $132,667,198 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,826,051 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,635,602 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$552,351 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Funds And Other Accounts Held | 1 | FundsAndOtherAccountsHeldCnt |
| Funds And Other Accounts Vl EOY | $532,956 | FundsAndOtherAccountsVlEOYAmt |
| Disclosed Org Leg Ctrl | 0 | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | 0 | DisclosedForCharitablePrpsInd |
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $1,850,735 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | FUNDRAISING | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | Yes (1) | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,690,843 | BeginningYearBalanceAmt |
| Contributions | $354,562 | ContributionsAmt |
| Investment Earnings Or Losses | $1,376,077 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,101,717 | OtherExpendituresAmt |
| End Year Balance | $24,319,765 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,887,047 | BeginningYearBalanceAmt |
| Contributions | $72,595 | ContributionsAmt |
| Investment Earnings Or Losses | $2,790,787 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,059,586 | OtherExpendituresAmt |
| End Year Balance | $23,690,843 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,581,957 | BeginningYearBalanceAmt |
| Contributions | $177,615 | ContributionsAmt |
| Investment Earnings Or Losses | $3,483,782 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,356,307 | OtherExpendituresAmt |
| End Year Balance | $21,887,047 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,716,089 | BeginningYearBalanceAmt |
| Contributions | $23,091 | ContributionsAmt |
| Investment Earnings Or Losses | -$864,713 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,292,510 | OtherExpendituresAmt |
| End Year Balance | $19,581,957 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,809,651 | BeginningYearBalanceAmt |
| Contributions | $1,503,552 | ContributionsAmt |
| Investment Earnings Or Losses | $3,685,993 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,283,107 | OtherExpendituresAmt |
| End Year Balance | $21,716,089 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.46580 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.39330 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.14090 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,312,078 | OtherCostOrOtherBasisAmt |
| Book Value | $6,312,078 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,627,848 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,267,996 | DepreciationAmt |
| Book Value | $35,359,852 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,032,229 | OtherCostOrOtherBasisAmt |
| Depreciation | $811,438 | DepreciationAmt |
| Book Value | $220,791 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,059,913 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,462,265 | DepreciationAmt |
| Book Value | $1,597,648 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $43,490,369 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DONATED ARTWORK HELD FOR INVESTMENT | $2,464,597 |
| BENEFICIAL INTEREST IN PARKER RANCH FOUNDATION | $35,583,530 |
| BENEFICIAL INTEREST IN TRUSTS HELD BY OTHERS | $21,365,583 |
| DONATED REAL ESTATE HELD FOR INVESTMENT | $858,878 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $60,272,588 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHARITABLE GIFT ANNUITY LIABILITY | Desc |
| Amt | $254,032 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $254,032 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,399,860 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,635,602 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $247 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$5,419,465 | OtherRevenueAmt |
| Revenue Not Reported | -$7,054,820 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,454,680 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$556,794 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$556,794 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $24,897,886 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,761,762 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $247 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $556,794 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $557,041 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,204,721 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,867,114 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,867,114 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $23,071,835 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE ACADEMY MAINTAINS AN EXTENSIVE COLLECTION OF HAWAIIAN ART INCLUDING PAINTINGS AND HAND-MADE ARTIFACTS. ARTWORK IS DONATED TO THE ACADEMY AND MAINTAINED BY THE ISAACS ART GALLERY. ARTWORK IS KEPT FOR EDUCATIONAL PURPOSES, PRESERVATION OF HAWAIIAN CULTURE OR SOLD FOR FUNDRAISING PURPOSES. |
| PART V, LINE 4: | THE ACADEMY'S ENDOWMENT INCLUDES 75 INDIVIDUAL DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ACADEMY'S ENDOWMENT CONSISTS OF BOTH DONOR-RESTRICTED FUNDS AND FUNDS DESIGNATED BY THE BOARD TO FUNCTION AS ENDOWMENTS. NET ASSETS ASSOCIATED WITH THESE ENDOWMENT FUNDS, INCLUDING BOARD-DESIGNATED FUNDS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE ACADEMY HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ACADEMY MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD AS WELL AS BOARD-DESIGNATED FUNDS. UNDER THIS POLICY, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER TO ENSURE THAT THE FUTURE GROWTH OF THE ENDOWMENT ASSETS IS SUFFICIENT TO OFFSET NORMAL INFLATION PLUS REASONABLE SPENDING, THEREBY PRESERVING THE CONSTANT DOLLAR VALUE AND PURCHASING POWER OF THE ENDOWMENT FUNDS FOR FUTURE GENERATIONS. |
| 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 HAS EVALUATED THE ACADEMY'S TAX POSITIONS AS OF MAY 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 THE ACADEMY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. WITH FEW EXCEPTIONS, THE ACADEMY'S INCOME TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS ENDED BEFORE MAY 31, 2011, DUE TO THE EXPIRATION OF THE STATUTES OF LIMITATIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGES IN BENEFICIAL INTERESTS IN TRUSTS HELD BY OTHERS -552,351. STUDENT AID (NETTED AGAINST REVENUE PER AUDIT REPORT) -3,833,864. TUITION REMISSION (NETTED AGAINST REVENUE PER AUDIT REPORT) -1,033,250. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF SALES - INVENTORY (NETTED AGAINST REVENUE PER TAX RETURN) -254,055. FUNDRAISING EXPENSES -167,099. SELLING EXPENSES - SALE OF DONATED REAL ESTATE -135,640. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF SALES - INVENTORY (NETTED AGAINST REVENUE PER TAX RETURN) 254,055. SCHOLARSHIP AUCTION - EXPENSES 167,099. SELLING EXPENSES - SALE OF DONATED REAL ESTATE 135,640. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STUDENT AID AND (NETTED AGAINST REVENUE PER AUDIT REPORT) 3,833,864. TUITION REMISSION (NETTED AGAINST REVENUE PER AUDIT REPORT) 1,033,250. |
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 | Yes (1) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | NONDISCRIMINATORY POLICY PRINTED ON ADMISSION AND FINANCIAL AID PUBLICATION AND IN NEWSPAPER ADVERTISEMENTS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SCHOLARSHIP AUCTION | Event1Nm |
| Gross Receipts Event1 | $628,091 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $292,091 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $336,000 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $103,406 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $37,423 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $5,937 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $19,734 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $16,070 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $1,750 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $14,320 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $26 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $573 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $644,161 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $293,841 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $350,320 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $103,406 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $37,423 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $5,963 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $20,307 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $167,099 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $183,221 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STUDENT TUITION FINANCIAL AID | GrantTypeTxt |
| Recipient | 288 | RecipientCnt |
| Cash Grant | $3,817,655 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL PROVIDES GRANTS IN THE FORM OF CREDITS AGAINST TUITION INVOICES. GRANT FUNDS ARE NOT ACTUALLY DISBURSED FROM THE SCHOOL. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDSAY R BARNES | PersonNm |
| Title | SECOND VICE PRESIDENT & HEADMASTER | TitleTxt |
| Base Compensation Filing Org | $188,937 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $23,185 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $14,297 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $226,419 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE HEADMASTER AND SPOUSE MAY TRAVEL BETWEEN HAWAII AND THE U.S. MAINLAND UNDER AN ACCOUNTABLE PLAN ARRANGEMENT. THE HEADMASTER RESIDES ON CAMPUS AS A CONDITION OF EMPLOYMENT. THE HEADMASTER IS A MEMBER OF A COUNTRY CLUB FOR THE PURPOSE OF RECREATION, NETWORKING, AND ENTERTAINMENT. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| BANK OF HAWAII (BOH) | |||
| BOARD MEMBERS, DONNA TANOUE & MICHAEL CHUN, ARE OFFICERS/DIRECTORS OF BOH | $54,954 | INTEREST EXPENSE | 0 |
| FIRST HAWAIIAN BANK (FHB) | |||
| BOARD MEMBER AND OFFICER MICHAEL FUJIMOTO IS ALSO A DIRECTOR OF FHB | $51,751 | INVESTMENT MANAGEMENT FEES, INTEREST EXPENSE | 0 |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 27 | ContributionCnt |
| Noncash Contributions Rpt F990 | $427,662 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $8,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $40,629 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | SERVICES | 2 | $2,812 | FAIR MARKET VALUE |
| Yes (X) | PROGRAM ITEMS | 1 | $1 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 34 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V: | QUESTIONS 7G AND 7H ARE NOT APPLICABLE TO THE EXEMPT ORGANIZATION. AS SUCH, THEY HAVE BEEN LEFT BLANK. |
| FORM 990, PART VI, SECTION A, LINE 2 | DAVID W. PRATT (BOARD MEMBER), WILLIAM D. PRATT (BOARD MEMBER), AND SAM PRATT (BOARD MEMBER) HAVE A FAMILY RELATIONSHIP. PETER M. VITOUSEK (BOARD MEMBER) AND ROY A. VITOUSEK, III (BOARD MEMBER) HAVE A FAMILY RELATIONSHIP. DONNA TANOUE (BOARD MEMBER) & MICHAEL CHUN (BOARD MEMBER) HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11 | HPA'S ASSISTANT TREASURER WORKS WITH THE RETURN PREPARER TO COMPLETE THE FORM 990. THE RETURN IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW. AUDIT COMMITTEE MEMBERSHIP INCLUDES THE PRESIDENT AND CHAIRMAN, TREASURER, SECOND VICE PRESIDENT AND ASSISTANT TREASURER. PRIOR TO FILING, THE CHAIR OF THE AUDIT COMMITTEE PROVIDES THE RETURN TO THE FULL BOARD AT A REGULARLY SCHEDULED MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A QUESTIONNAIRE IS SENT TO ALL BOARD MEMBERS AND OFFICERS PRIOR TO THE FILING OF THE FORM 990, EDUCATING THEM ABOUT THE ISSUE OF A CONFLICT OF INTEREST. THE COMMITTEE ON TRUSTEES REVIEWS INITIALLY AND ANNUALLY ALL TRANSACTIONS THAT MAY ARISE OR DO EXIST BETWEEN THE SCHOOL AND INDIVIDUALS WITH ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, TRANSMITTING ITS RECOMMENDATIONS CONCERNING THE APPROPRIATENESS OF ANY SUCH TRANSACTIONS TO THE FULL BOARD OF TRUSTEES. THE BOARD OF TRUSTEES THEN DETERMINES WHETHER OR NOT TO PROCEED WITH SUCH TRANSACTION. AN OFFICER OR TRUSTEE WHO HAS POTENTIAL OR ACTUAL CONFLICT OF INTEREST, OR THE APPEARANCE THEREOF, SHALL RECUSE HIMSELF OR HERSELF FROM ANY VOTE OR ACCOMPANYING DISCUSSION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF TRUSTEES IS SOLELY RESPONSIBLE FOR DECISIONS REGARDING THE ENTIRE COMPENSATION PACKAGE FOR THE HEAD OF SCHOOL, WHO IS THE SCHOOL'S TOP MANAGEMENT OFFICIAL AND SECOND VICE PRESIDENT, AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES. A SUBCOMMITTEE OF INDEPENDENT PERSONS IS CHARGED WITH EXECUTING THE COMPENSATION POLICY, INCLUDING COLLECTING DATA (I.E. SALARY DATA FROM COMPARABLE SCHOOLS), MAKING A COMPENSATION RECOMMENDATION, AND FOLLOWING ALL DOCUMENTATION REQUIREMENTS. DURING THE 2014-15 FISCAL YEAR, THIS POLICY WAS FOLLOWED TO ESTABLISH THE COMPENSATION PACKAGE FOR THE POSITION OF HEAD OF SCHOOL, WHO IS THE SCHOOL'S TOP MANAGEMENT OFFICIAL AND SECOND VICE PRESIDENT, AND THE CHIEF FINANCIAL OFFICER, WHO IS THE SCHOOL'S ASSISTANT TREASURER. THE ORGANIZATION'S DIRECTOR OF HUMAN RESOURCES COLLECTED COMPARABLE DATA FOR BOTH POSITIONS FOR USE BY A COMPENSATION SUBCOMMITTEE. DATA SOURCES INCLUDED SURVEY INFORMATION AVAILABLE FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS), AS WELL AS PUBLIC DISCLOSURE COPIES OF FORM 990 FOR COMPARABLE INDEPENDENT SCHOOLS. A SUBCOMMITTEE COMPRISED OF MEMBERS OF THE BOARD OF TRUSTEES, INCLUDING THE BOARD CHAIR, REVIEWED COMPARABILITY DATA FOR THE HEAD OF SCHOOL POSITION AND DOCUMENTED IN A PERSONNEL FILE DECISIONS MADE AT SUBCOMMITTE MEETINGS. THE COMPENSATION PACKAGE FOR HEAD OF SCHOOL WAS APPROVED BY THE FULL BOARD OF TRUSTEES AT A REGULARLY SCHEDULED BOARD MEETING. THE COMPENSATION PACKAGE FOR THE CHIEF FINANCIAL OFFICER WAS REVIEWED AND APPROVED BY THE HEADMASTER, HEAD OF SCHOOL ELECT, AND THE HUMAN RESOURCES DIRECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | FORM 1023 - AVAILABLE UPON REQUEST FORM 990 - AVAILABLE UPON REQUEST OR VIA WWW.GUIDESTAR.ORG GOVERNING DOCUMENTS - AVAILABLE UPON REQUEST (FACT DEPENDENT) CONFLICT OF INTEREST POLICY - NOT AVAILABLE (INTERNAL USE ONLY) FINANCIAL STATEMENTS - AVAILABLE UPON REQUEST OR VIA WWW.GUIDESTAR.ORG |
| FORM 990, PART XI, LINE 9: | CHANGES IN BENEFICIAL INTERESTS IN TRUSTS HELD BY OTHERS -552,351. |
| FORM 990, PART XII, LINE 2C: | THE OVERSIGHT PROCESS OF THE AUDITED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART III, LINE 1: | FOUNDED IN 1949, HAWAII PREPARATORY ACADEMY IS AN INDEPENDENT COEDUCATIONAL SCHOOL PROVIDING A FULL RANGE OF OPPORTUNITIES FOR STUDENTS FROM KINDERGARTEN THROUGH GRADE 12. OUR BOARDING PROGRAM ADMITS STUDENTS IN GRADES 9 THROUGH 12. HPA FEATURES MANY UNIQUE COURSES AND ACTIVITIES (MARINE SCIENCE FIELD STUDIES, SEA TURTLE RESEARCH, SCUBA CERTIFICATION, AND MORE) THAT MAKE USE OF HAWAII'S GEOGRAPHICAL SETTING AND GIVE STUDENTS A STRONG SENSE OF HAWAII AND ITS CULTURE. OFFERINGS ALSO INCLUDE PROGRAMS IN THE VISUAL AND PERFORMING ARTS AS WELL AS A SUCCESSFUL UPPER SCHOOL INTERSCHOLASTIC ATHLETIC PROGRAM THAT STRESSES SCHOOL-WIDE PARTICIPATION AND TEACHES THE VALUES OF SPORTSMANSHIP AND FAIR PLAY. THE SCHOOL HAS TWO CAMPUSES IN THE TOWN OF WAIMEA (KAMUELA) ON THE ISLAND OF HAWAII. THE LOWER AND MIDDLE SCHOOLS ARE LOCATED ON NINE ACRES IN THE HEART OF HAWAII'S RANCHING COUNTRY, WHILE THE UPPER SCHOOL IS LOCATED JUST TWO MILES AWAY ON A 200-ACRE CAMPUS AT THE FOOT OF THE KOHALA MOUNTAINS. HPA IS FULLY ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES AND IS A MEMBER OF 12 EDUCATIONAL ORGANIZATIONS INCLUDING THE COUNCIL FOR THE ADVANCEMENT AND SUPPORT OF EDUCATION, COLLEGE ENTRANCE EXAMINATION BOARD, COUNCIL FOR SPIRITUAL AND ETHICAL EDUCATION, CUM LAUDE SOCIETY, NATIONAL ASSOCIATION OF COLLEGE ADMISSION COUNSELORS, HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS, AND NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. VISIT HTTP://WWW.HPA.EDU/ABOUT FOR MORE INFORMATION REGARDNG HPA'S ENROLLMENT, FACULTY, COLLEGE COUNSELING PROGRAM, SPORTS AND CO-CURRICULAR ATIVITIES, ADVANCED PLACEMENT PREPARATION, AND USE OF TECHNOLOGY IN THE LEARNING PROCESS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| HAWAII PREPARATORY ACADEMY ALUMNI ASSOCIATION INC | ||||||||||
| 65-1692 KOHALA MOUNTAIN ROAD | KAMUELA | HI | 96743 | 990225471 | SUPPORT HAWAII PREPARATORY ACADEMY | HI | 501(C)(3) | LINE 11 | N/A | 0 |
| HAWAII PREPARATORY ACADEMY PARENTS ASSOCIATION INC | ||||||||||
| 65-1692 KOHALA MOUNTAIN ROAD | KAMUELA | HI | 96743 | 237105675 | SUPPORT HAWAII PREPARATORY ACADEMY | HI | 501(C)(3) | LINE 11 | N/A | 0 |
| PARKER RANCH FOUNDATION TRUST | ||||||||||
| 66-1304 MAMALAHOA HIGHWAY | KAMUELA | HI | 96743 | 996064620 | SUPPORT HAWAII PREPARATORY ACADEMY AND OTHER HAWAII ORGANIZATIONS | HI | 501(C)(3) | LINE 11 - TYPE 1 | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PARKER RANCH FOUNDATION TRUST | ||
| C | $388,663 | CASH |
| HAWAII PREPARATORY ACADEMY PARENTS ASSOCIATION INC | ||
| C | $70,705 | CASH |
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