KCAA PRESCHOOLS OF HAWAII: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: KCAA PRESCHOOLS OF HAWAII (EIN 99-0075242)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-07-09
IRS object ID: 201441909349301304
Schema version: 2012v2.1
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)
Timestamp	2014-07-09T22:19:26-05:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	421539623	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KMH LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1003 BISHOP STREET SUITE 2400	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	990075242	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	KCAA PRESCHOOLS OF HAWAII	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	KCAA	NameControl
Phone	8089419414	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2707 SOUTH KING STREET	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96826	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CHRISTINA COX	Name
Title	PRESIDENT	Title
Phone	8089419414	Phone
Date Signed	2014-07-09	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DEANNA C AWA	Name
PTIN	P00647777	PTIN
Phone	8085262255	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CHRISTINA COX	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2707 SOUTH KING STREET	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96826	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	8456100	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.KCAAPRESCHOOLS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1895	YearFormation
State Legal Domicile	HI	StateLegalDomicile
Activity Or Mission Description	TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	181	TotalNbrEmployees
Total Nbr Volunteers	167	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	1494030	ContributionsGrantsPriorYear
Contributions Grants Current Year	628876	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	6362287	ProgramServiceRevenuePriorYear
Program Service Revenue CY	6518365	ProgramServiceRevenueCY
Investment Income Prior Year	120597	InvestmentIncomePriorYear
Investment Income Current Year	137037	InvestmentIncomeCurrentYear
Other Revenue Prior Year	81097	OtherRevenuePriorYear
Other Revenue Current Year	99175	OtherRevenueCurrentYear
Total Revenue Prior Year	8058011	TotalRevenuePriorYear
Total Revenue Current Year	7383453	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	262999	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	243785	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4761662	SalariesEtcPriorYear
Salaries Etc Current Year	4831224	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	18848	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	15707	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	15707	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2193618	OtherExpensePriorYear
Other Expenses Current Year	2187062	OtherExpensesCurrentYear
Total Expenses Prior Year	7237127	TotalExpensesPriorYear
Total Expenses Current Year	7277778	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	820884	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	105675	RevenuesLessExpensesCY
Total Assets BOY	8670897	TotalAssetsBOY
Total Assets EOY	8570692	TotalAssetsEOY
Total Liabilities BOY	1695686	TotalLiabilitiesBOY
Total Liabilities EOY	1422272	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	6975211	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7148420	NetAssetsOrFundBalancesEOY
Mission Description	THE MISSION OF KCAA IS TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	6315684	Expense
Grants	243785	Grants
Revenue	6518365	Revenue
Description	PROVIDING A NURTURING AND DEVELOPMENTALLY APPROPRIATE LEARNING ENVIRONMENT FOR CHILDREN BETWEEN THE AGES OF 18 MONTHS AND 5 YEARS. THE AVERAGE ENROLLMENT FOR THE YEAR WAS 664/MONTH.	Description
Total Program Service Expense	6315684	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	1	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Info In Schedule O Part V	X	InfoInScheduleOPartV
Number Forms Transmitted With1096	28	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	181	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	HI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CHRISTINA COX	NamePerson
Telephone Number	8089419414	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2707 SOUTH KING STREET	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96826	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
KIMO STEINWASCHER
CHAIRMAN	1.00	X	X	0	0	0
ALAN S ITO
VICE CHAIRMAN	1.00	X	X	0	0	0
ROBERT S OSTREM JR
SECRETARY	1.00	X	X	0	0	0
CHRISTOPHER R DANG
TREASURER	1.00	X	X	0	0	0
PIIA AARMA
TRUSTEE	1.00	X		0	0	0
ALAN H ARIZUMI
TRUSTEE	1.00	X		0	0	0
PATRICIA L CHAN
TRUSTEE	1.00	X		0	0	0
SUSAN CLEVELAND
FORMER TRUSTEE	1.00	X		0	0	0
JEFFREY C DINSMORE
TRUSTEE	1.00	X		0	0	0
MARK H FUKUNAGA
TRUSTEE	1.00	X		0	0	0
LISA A HALVORSON
TRUSTEE	1.00	X		0	0	0
STEPHANIE T HORIO
TRUSTEE	1.00	X		0	0	0
JIM MCCOY
TRUSTEE	1.00	X		0	0	0
PAUL F MORGAN
TRUSTEE	1.00	X		0	0	0
CHARLES G BRADEN JR
TRUSTEE	1.00	X		0	0	0
SUSAN E YAMADA
TRUSTEE	1.00	X		0	0	0
MARK LUM
FORMER CONTROLLER	40.00		X	39411	0	811
CHRISTINA COX
PRESIDENT	40.00		X	107954	0	6558
ENACARNACION NAKAMAEJO
CONTROLLER	40.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	147365	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	7369	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
CULINARY FLIGHT LLC
44-503 KANEOHE BAY DRIVE	KANEOHE	HI	96744	CATERING SERVICES	626040
CONSTRUCTORS HAWAII INC
1728 KAHAI STREET	HONOLULU	HI	96819	CONSTRUCTION SERVICES	336606
HAWAII SURFACE AND MAINTENANCE SYSTEMS
PO BOX 6600	KANEOHE	HI	96744	FACILITY MAINTENANCE	155758
ANAGO OF HAWAII
615 PIIKOI STREET STE 2000	HONOLULU	HI	96814	CLEANING SERVICE	104358

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K
Federated Campaigns	38478	FederatedCampaigns
Government Grants	226435	GovernmentGrants
All Other Contributions	363963	AllOtherContributions
Total Contributions	628876	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	PRE-SCHOOL SERVICE FEE	Description
Business Code	611600	BusinessCode
Total Revenue Column	6518365	TotalRevenueColumn
Related Or Exempt Function Income	6518365	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	6518365	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	76251	TotalRevenueColumn
Exclusion	$76,251	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	7540	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	7540	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	7540	TotalRevenueColumn
Exclusion	$7,540	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	1045773	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	984987	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	60786	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	60786	TotalRevenueColumn
Exclusion	$60,786	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	166672	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	87660	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	79012	TotalRevenueColumn
Exclusion	$79,012	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	12623	TotalRevenueColumn
Exclusion	$12,623	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	12623	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7383453	TotalRevenueColumn
Related Or Exempt Function Income	6518365	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$236,212	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	243785	Total
Program Services	243785	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	195507	Total
Program Services	171217	ProgramServices
Management And General	24290	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3853410	Total
Program Services	3365966	ProgramServices
Management And General	487444	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	53403	Total
Program Services	49854	ProgramServices
Management And General	3549	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	423084	Total
Program Services	406342	ProgramServices
Management And General	16742	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	305820	Total
Program Services	268235	ProgramServices
Management And General	37585	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	23738	Total
Management And General	23738	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	133147	Total
Management And General	133147	ManagementAndGeneral

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	15707	Total
Fundraising	15707	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	11924	Total
Management And General	11924	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	59687	Total
Program Services	9954	ProgramServices
Management And General	49733	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	11988	Total
Program Services	11988	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	285288	Total
Program Services	237320	ProgramServices
Management And General	47968	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	393427	Total
Program Services	374239	ProgramServices
Management And General	19188	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	17568	Total
Program Services	15625	ProgramServices
Management And General	1943	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	76678	Total
Program Services	74977	ProgramServices
Management And General	1701	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	4275	Total
Management And General	4275	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	286366	Total
Program Services	257729	ProgramServices
Management And General	28637	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	105827	Total
Program Services	94834	ProgramServices
Management And General	10993	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD AND FOOD SERVICE	631986	631986
EVENTS AND EXCURSIONS	71035	54192	16843
EQUIPMENT REPAIRS AND M	28427	16792	11635
BANK FEES	20296	20296

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	25405	Total
Program Services	10353	ProgramServices
Management And General	15052	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	7277778	Total
Program Services	6315684	ProgramServices
Management And General	946387	ManagementAndGeneral
Fundraising	15707	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1800	BOY
EOY	1800	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	680587	BOY
EOY	414508	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	112500	BOY
EOY	100000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	230548	BOY
EOY	46719	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	62755	BOY
EOY	78427	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	7618046	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3026128	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	4204166	BOY
EOY	4591918	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2372524	BOY
EOY	2322590	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	1000000	BOY
EOY	1000000	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	6017	BOY
EOY	14730	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8670897	BOY
EOY	8570692	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	646092	BOY
EOY	250403	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	795691	BOY
EOY	800314	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	100000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	253903	BOY
EOY	271555	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1695686	BOY
EOY	1422272	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3275249	BOY
EOY	5342758	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1977390	BOY
EOY	83090	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1722572	BOY
EOY	1722572	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6975211	BOY
EOY	7148420	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8670897	BOY
EOY	8570692	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	105675	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	67534	ReconciliationUnrealizedInvest
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3469798	BeginningOfYearBalance
Investment Earnings Or Losses	198297	InvestmentEarningsOrLosses
Grants Or Scholarships	0	GrantsOrScholarships
Other Expenditures	235423	OtherExpenditures
End Of Year Balance	3432672	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3707551	BeginningOfYearBalance
Investment Earnings Or Losses	210383	InvestmentEarningsOrLosses
Grants Or Scholarships	8031	GrantsOrScholarships
Other Expenditures	440105	OtherExpenditures
End Of Year Balance	3469798	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3457250	BeginningOfYearBalance
Investment Earnings Or Losses	277072	InvestmentEarningsOrLosses
Grants Or Scholarships	16876	GrantsOrScholarships
Other Expenditures	9895	OtherExpenditures
End Of Year Balance	3707551	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3359475	BeginningOfYearBalance
Investment Earnings Or Losses	146177	InvestmentEarningsOrLosses
Grants Or Scholarships	48402	GrantsOrScholarships
End Of Year Balance	3457250	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3517186	BeginningOfYearBalance
Investment Earnings Or Losses	-109309	InvestmentEarningsOrLosses
Grants Or Scholarships	48402	GrantsOrScholarships
End Of Year Balance	3359475	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	0.50180	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.49820	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	73601	OtherCostOrOtherBasis
Book Value	73601	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5063044	OtherCostOrOtherBasis
Depreciation	1547232	Depreciation
Book Value	3515812	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	626338	OtherCostOrOtherBasis
Depreciation	498135	Depreciation
Book Value	128203	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1579234	OtherCostOrOtherBasis
Depreciation	837275	Depreciation
Book Value	741959	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	275829	OtherCostOrOtherBasis
Depreciation	143486	Depreciation
Book Value	132343	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	4591918	TotalOfBookValueLandBuildings

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	FHB TIME DEPOSIT - WEINBERG FDN ENDOWMENT	Description
Book Value	1000000	BookValue
Method Of Valuation	C	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	1000000	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
ACCRUED PAYROLL & RELATED EXPENSES	$91,198
ACCRUED VACATION	$180,357

Field	Value	IRS element (for citing)
Total Of Amounts	271555	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	8247917	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	67534	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	953055	DonatedSrvcAndUseOfFacilities
Other Revenues	87660	OtherRevenues
Revenue Not Rptd F990	1108249	RevenueNotRptdF990
Revenue Subtotal	7139668	RevenueSubtotal
Other Revenues Not Included	243785	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	243785	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	7383453	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8074708	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	953055	DonatedServicesUseOfFacilities
Other Expenses Included	87660	OtherExpensesIncluded
Expenses Not Rptd F990	1040715	ExpensesNotRptdF990
Expenses Subtotal	7033993	ExpensesSubtotal
Other Expenses Not Included	243785	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	243785	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	7277778	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:	PART V, LINE 4:	TO FULFILL SPECIFIC PURPOSES AS REQUESTED BY GRANTORS (TUITION ASSISTANCE FOR LOW INCOME FAMILIES, PRESCHOOL TUITION AID FOR THE ORGANIZATION'S FAMILIES AND CHILREN IN NEED, AND GENERAL OPERATIONS OF THE ORGANIZATION'S FACILITIES)
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X, LINE 2:	KCAA PRESCHOOLS OF HAWAII (THE ASSOCIATION) IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. FOR YEARS BEFORE 2010, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS. THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX EFFECTS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST AMOUNT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. ANY INTEREST OR PENALTIES RELATED TO ANY UNRECOGNIZED TAX BENEFIT/LIABILITY ARE CLASSIFIED AS MANAGEMENT AND GENERAL EXPENSES. THE ASSOCIATION HAS EVALUATED ITS TAX POSITIONS AND DETERMINED THERE WERE NO UNCERTAIN TAX POSITIONS AT AUGUST 31, 2013 AND 2012.
PART XI, LINE 2D - OTHER ADJUSTMENTS:		DIRECT COST OF SCHOOL FUNDRAISING EVENTS 87,660.
PART XI, LINE 4B - OTHER ADJUSTMENTS:		TUITION AID 243,785.
PART XII, LINE 2D - OTHER ADJUSTMENTS:		DIRECT COST OF SCHOOL FUNDRAISING EVENTS 87,660.
PART XII, LINE 4B - OTHER ADJUSTMENTS:		TUITION AID 243,785.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	0	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION	SCHEDULE E, PART I, LINE 3	INCLUDED ON THE ORGANIZATION'S ADVERTISEMENTS.
EXPLANATION OF DOCUMENT RETENTION	SCHEDULE E, PART I, LINE 4	THE ORGANIZATION DOES NOT KEEP RECORDS INDICATING THE RACIAL COMPOSITION OF STUDENTS, STAFF, AND FACULTY.
EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE	SCHEDULE E, PART I, LINE 6	THE ORGANIZATION RECEIVES A GOVERNMENT GRANT FROM THE USDA NUTRITION PROGRAM. THE USDA NUTRITION PROGRAM PROVIDES SUBSIDIZED WELL-BALANCED AND NUTRITIOUS MEALS FOR CHILDREN IN CHILD CARE FACILITIES.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
In Person Solicitations	X	InPersonSolicitations
Solicitation Of Non Govt Grants	X	SolicitationOfNonGovtGrants
Agreement Ref Fundraising	1	AgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation

Name Of Organization NameOfOrganization

Field	Value	IRS element (for citing)
Business Name Line1	THE FUND DEVELOPMENT GROUP	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4348 WAIALAE AVE 282	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96816	ZIPCode

Field	Value	IRS element (for citing)
Activity	ENGAGE IN CAPITAL CAMPAIGN AND FUND DEVELOPMENT	Activity
Fundraiser Control Of Funds	0	FundraiserControlOfFunds
Gross Receipts	225500	GrossReceipts
Amount Retained By Contractor	15707	AmountRetainedByContractor
Net To Organization	209793	NetToOrganization

Field	Value	IRS element (for citing)
Total Gross Receipts	225500	TotalGrossReceipts
Total Retained By Contractors	15707	TotalRetainedByContractors
Total Net To Organization	209793	TotalNetToOrganization
Licensed States	HI	LicensedStates

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	ZIPPY'S	NameOfEvent1
Gross Receipts Event1	148067	GrossReceiptsEvent1
Gross Revenue Event1	148067	GrossRevenueEvent1
Other Direct Expenses Event1	84872	OtherDirectExpensesEvent1
Name Of Event2	FESTIVAL OF GIVING	NameOfEvent2
Gross Receipts Event2	10720	GrossReceiptsEvent2
Gross Revenue Event2	10720	GrossRevenueEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	5288	GrossReceiptsOtherEvents
Gross Revenue Other Events	5288	GrossRevenueOtherEvents
Other Direct Expenses Other Events	1410	OtherDirectExpensesOtherEvents
Gross Receipts Total	164075	GrossReceiptsTotal
Gross Revenue Total Events	164075	GrossRevenueTotalEvents
Other Direct Expenses Total Events	86282	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	86282	DirectExpenseSummaryEvents
Net Income Summary	77793	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
TUITION ASSISTANCE GRANT - AWARD OR CREDIT TO STUDENTS, WHICH REDUCES THEIR MONTHLY CO-PAY AMOUNT.	56	85780
EMPLOYEE TUITION DISCOUNT - PERCENTAGE DISCOUNTS ON THE TUITION FOR CHILDREN OF EMPLOYEES, DETERMINED BY NUMBER OF HOURS WORKED BY EMPLOYEES.	18	121155
PROMOTIONAL TUITION DISCOUNT - $75/MONTH DISCOUNT FOR FAMILIES WITH MORE THAN 1 CHILD ATTENDING THE ORGANIZATION.	46	36850

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: KCAA MONITORS THE USE OF ITS GRANTS THROUGH AN APPLICATION AND REVIEW PROCESS. APPLICATIONS ARE ACCEPTED AT ANY TIME THROUGHOUT THE SCHOOL YEAR. FAMILIES WHO WOULD LIKE CONSIDERATION FOR TUITION AID FOR THE CHILD(REN) MUST FIRST COMPLETE A TUITION AID APPLICATION FORM ALONG WITH SUPPORTING DOCUMENTATION. THE CENTER DIRECTORS CONDUCT THE INITIAL REVIEW OF THE APPLICATIONS. APPLICATIONS ARE THEN REVIEWED AND EVALUATED BY THE TUITION AID SPECIALIST AT THE ADMINISTRATIVE OFFICE. EVALUATION OF TUITION AID IS BASED ON AN INTERNAL ELIGIBILITY SCALE USING STATE POVERTY INDEX, INCOME AND FAMILY SIZE. THE LEGAL GUARDIAN MUST BE EMPLOYED A MINIMUM AMOUNT OF HOURS PER WEEK OR BE AN ENROLLED STUDENT. ALL AWARDS MUST BE GIVEN FINAL APPROVAL BY THE PRESIDENT. FINANCIAL AID IS RENEWABLE ON AN ANNUAL BASIS.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART V, LINE 7G:	THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF QUALIFIED INTELLECTUAL PROPERTY. AS SUCH, THIS QUESTION HAS BEEN MARKED NO.
FORM 990, PART V, LINE 7H:	THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF CARS, BOATS, AIRPLANES, AND OTHER VEHICLES. AS SUCH, THIS QUESTION HAS BEEN MARKED NO.
FORM 990, PART VI, SECTION B, LINE 11	A COPY OF THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE. UPON THEIR APPROVAL, A RECOMMENDATION IS MADE TO THE BOARD OF DIRECTORS WHO GIVES FINAL APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	OFFICERS AND TRUSTEES ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY. IF THERE IS A CONFLICT OF INTEREST, IT IS BROUGHT TO THE ATTENTION OF THE PRESIDENT, WHO PRESENTS THE CONFLICT TO THE CHAIRMAN OF THE BOARD. IF A CONFLICT IS FOUND, THAT PERSON WILL RECUSE HIMSELF/HERSELF FROM DISCUSSIONS REGARDING SUCH CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15	FOR OFFICERS BELOW THE PRESIDENT, TEH PRESIDENT REVIEWS AND APPROVES COMPENSATION. FOR THE PRESIDENT, THE BOARD REVIEWS AND APPROVES COMPENSATION. FOR ALL OFFICER COMPENSATION, A COMPENSATION STUDY IS CONDUCTED USING INFORMATION FROM THE HAWAII ALLIANCE OF NON-PROFIT ORGANIZATIONS (HANO) AND GUIDESTAR. THE DETERMINATION OF SALARY IS THEN DOCUMENTED IN THE PERSON'S FILE AND IS SUBJECT TO ANNUAL REVIEW.
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST
FORM 990, PART XII, LINE 2C	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.