2014-07-09T22:19:26-05:00 2013-08-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2012-09-01 990075242 KCAA PRESCHOOLS OF HAWAII KCAA 8089419414 2707 SOUTH KING STREET HONOLULU HI 96826 CHRISTINA COX 8089419414 2014-07-09 1 DEANNA C AWA P00647777 8085262255 2012 2015-11-30 17:44:51Z CHRISTINA COX 2707 SOUTH KING STREET HONOLULU HI 96826 8456100 0 X WWW.KCAAPRESCHOOLS.ORG X 1895 HI TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. 15 15 181 167 0 0 1494030 628876 6362287 6518365 120597 137037 81097 99175 8058011 7383453 262999 243785 0 0 4761662 4831224 18848 15707 15707 2193618 2187062 7237127 7277778 820884 105675 8670897 8570692 1695686 1422272 6975211 7148420 THE MISSION OF KCAA IS TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. 0 0 6315684 243785 6518365 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. 6315684 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 28 0 1 181 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X CHRISTINA COX 8089419414 2707 SOUTH KING STREET HONOLULU HI 96826 KIMO STEINWASCHER 1.00 X X 0 0 0 ALAN S ITO 1.00 X X 0 0 0 ROBERT S OSTREM JR 1.00 X X 0 0 0 CHRISTOPHER R DANG 1.00 X X 0 0 0 PIIA AARMA 1.00 X 0 0 0 ALAN H ARIZUMI 1.00 X 0 0 0 PATRICIA L CHAN 1.00 X 0 0 0 SUSAN CLEVELAND 1.00 X 0 0 0 JEFFREY C DINSMORE 1.00 X 0 0 0 MARK H FUKUNAGA 1.00 X 0 0 0 LISA A HALVORSON 1.00 X 0 0 0 STEPHANIE T HORIO 1.00 X 0 0 0 JIM MCCOY 1.00 X 0 0 0 PAUL F MORGAN 1.00 X 0 0 0 CHARLES G BRADEN JR 1.00 X 0 0 0 SUSAN E YAMADA 1.00 X 0 0 0 MARK LUM 40.00 X 39411 0 811 CHRISTINA COX 40.00 X 107954 0 6558 ENACARNACION NAKAMAEJO 40.00 X 0 0 0 147365 0 7369 1 0 0 0 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 4 38478 226435 363963 628876 PRE-SCHOOL SERVICE FEE 611600 6518365 6518365 6518365 76251 76251 7540 0 7540 7540 7540 1045773 984987 60786 60786 60786 166672 87660 79012 79012 MISCELLANEOUS 900099 12623 12623 12623 7383453 6518365 0 236212 243785 243785 195507 171217 24290 3853410 3365966 487444 53403 49854 3549 423084 406342 16742 305820 268235 37585 23738 23738 133147 133147 15707 15707 11924 11924 59687 9954 49733 11988 11988 285288 237320 47968 393427 374239 19188 17568 15625 1943 76678 74977 1701 4275 4275 286366 257729 28637 105827 94834 10993 FOOD AND FOOD SERVICE 631986 631986 EVENTS AND EXCURSIONS 71035 54192 16843 EQUIPMENT REPAIRS AND M 28427 16792 11635 BANK FEES 20296 20296 25405 10353 15052 7277778 6315684 946387 15707 1800 1800 680587 414508 112500 100000 230548 46719 62755 78427 7618046 3026128 4204166 4591918 2372524 2322590 1000000 1000000 6017 14730 8670897 8570692 646092 250403 795691 800314 100000 253903 271555 1695686 1422272 X 3275249 5342758 1977390 83090 1722572 1722572 6975211 7148420 8670897 8570692 105675 67534 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3469798 198297 0 235423 3432672 3707551 210383 8031 440105 3469798 3457250 277072 16876 9895 3707551 3359475 146177 48402 3457250 3517186 -109309 48402 3359475 0.50180 0.49820 0 0 73601 73601 5063044 1547232 3515812 626338 498135 128203 1579234 837275 741959 275829 143486 132343 4591918 FHB TIME DEPOSIT - WEINBERG FDN ENDOWMENT 1000000 C 1000000 ACCRUED PAYROLL & RELATED EXPENSES 91198 ACCRUED VACATION 180357 271555 X 8247917 67534 953055 87660 1108249 7139668 243785 243785 7383453 8074708 953055 87660 1040715 7033993 243785 243785 7277778 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. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. X X 1 THE FUND DEVELOPMENT GROUP 4348 WAIALAE AVE 282 HONOLULU HI 96816 ENGAGE IN CAPITAL CAMPAIGN AND FUND DEVELOPMENT 0 225500 15707 209793 225500 15707 209793 HI ZIPPY'S 148067 148067 84872 FESTIVAL OF GIVING 10720 10720 1 5288 5288 1410 164075 164075 86282 86282 77793 1 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 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. 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.