KCAA PRESCHOOLS OF HAWAII: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- KCAA PRESCHOOLS OF HAWAII (EIN 99-0075242)
- Tax period
- 2021-09-01 to 2022-08-31
- Filed
- 2023-07-17
- IRS object ID
- 202311989349302731
- Schema version
- 2021v4.2
- 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 O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-07-17T22:26:10-05:00 | ReturnTs |
| Tax Period End | 2022-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421539623 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KMH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1003 BISHOP STREET SUITE 2400 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990075242 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KCAA PRESCHOOLS OF HAWAII | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KCAA | BusinessNameControlTxt |
| Phone | 8089419414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2707 SOUTH KING STREET | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96826 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINA COX | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8089419414 | PhoneNum |
| Signature | 2023-07-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHRISTINA | PersonFirstNm |
| Person Last | COX | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER CASSIDY | PreparerPersonNm |
| PTIN | P01237316 | PTIN |
| Phone | 8085262255 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTINA COX | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2707 SOUTH KING STREET | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96826 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,022,691 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KCAAPRESCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1895 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 89 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,928,088 | PYContributionsGrantsAmt |
| CY Contributions Grants | $491,041 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,829,000 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,644,023 | CYProgramServiceRevenueAmt |
| PY Investment Income | $156,164 | PYInvestmentIncomeAmt |
| CY Investment Income | $159,251 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,165 | PYOtherRevenueAmt |
| CY Other Revenue | $2,130,271 | CYOtherRevenueAmt |
| PY Total Revenue | $4,937,417 | PYTotalRevenueAmt |
| CY Total Revenue | $8,424,586 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $90,567 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $157,403 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,091,867 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,535,413 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $31,414 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $31,414 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $31,414 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,354,140 | PYOtherExpensesAmt |
| CY Other Expenses | $3,257,806 | CYOtherExpensesAmt |
| PY Total Expenses | $5,567,988 | PYTotalExpensesAmt |
| CY Total Expenses | $7,982,036 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$630,571 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $442,550 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,692,279 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,157,868 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,321,317 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,258,274 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,370,962 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,899,594 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF KCAA IS TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,245,270 | ExpenseAmt |
| Grant | $157,403 | GrantAmt |
| Revenue | $5,644,023 | RevenueAmt |
| Desc | PROVIDING A NURTURING AND DEVELOPMENTALLY APPROPRIATE LEARNING ENVIRONMENT FOR CHILDREN BETWEEN THE AGES OF 2 YEARS AND 6 YEARS. THE AVERAGE ENROLLMENT WAS 332/MONTH. KCAA WAS CLOSED DUE TO COVID-19 FROM MARCH 2021 - JUNE 2021 AND REOPENED TWO OF ITS SIX LOCATIONS IN JULY 2021. FIVE OF ITS SIX LOCATIONS WERE OPEN DURING FY2022. | Desc |
| Total Program Service Expenses | $6,245,270 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | 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 | 0 | 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 | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 89 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | CHRISTINA COX | PersonNm |
| Phone | 8089419414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2707 SOUTH KING STREET | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96826 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KIMO STEINWASCHER | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALAN S ITO | ||||||
| VICE CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT S OSTREM JR | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSAN E YAMADA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PIIA AARMA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALAN H ARIZUMI | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICIA L CHAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH CHUN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY DINSMORE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK H FUKUNAGA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM MCCOY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL F MORGAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES G BRADEN JR | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTOPHER R DANG | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BENJAMIN ANCHETA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTINA COX | ||||||
| PRESIDENT | 60.00 | Yes (X) | $156,212 | $0 | $3,741 | |
| NEIL OSATO | ||||||
| DIRECTOR OF FINANCE & HUMA | 60.00 | Yes (X) | $69,036 | $0 | $12,195 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $225,248 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $15,936 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CULINARY FLIGHT HAWAII LLC | |||||
| PO BOX 1290 | KAILUA | HI | 96734 | CATERING SERVICES | $375,227 |
| HI EMPLOYMENT | |||||
| 745 FORT STREET SUITE 124 | HONOLULU | HI | 96813 | SUBSTITUTE TEACHERS | $329,758 |
| RESOURCE GLOBAL PROFESSIONALS | |||||
| PO BOX 740909 | LOS ANGELES | CA | 90074 | ACCOUNTING SERVICES | $260,425 |
| ROBERT HALF | |||||
| PO BOX 743295 | LOS ANGELES | CA | 90074 | ACCOUNTING SERVICES | $200,518 |
| ANAGO OF HAWAII | |||||
| PO BOX 17567 | HONOLULU | HI | 96817 | CATERING SERVICES | $172,098 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $6,893 | FederatedCampaignsAmt |
| Government Grants | $290,672 | GovernmentGrantsAmt |
| All Other Contributions | $193,476 | AllOtherContributionsAmt |
| Total Contributions | $491,041 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRE-SCHOOL SERVICE FEE | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $5,644,023 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,644,023 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,644,023 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,634 | TotalRevenueColumnAmt |
| Exclusion | $66,634 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,403 | 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 | $33,403 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,403 | TotalRevenueColumnAmt |
| Exclusion | $33,403 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $690,722 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $598,105 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $92,617 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $92,617 | TotalRevenueColumnAmt |
| Exclusion | $92,617 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYCHECK PROTECTION PR | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $2,096,868 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,096,868 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,096,868 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,424,586 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,740,891 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $192,654 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,403 | TotalAmt |
| Program Services | $157,403 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,738,563 | TotalAmt |
| Program Services | $3,257,087 | ProgramServicesAmt |
| Management And General | $481,476 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,079 | TotalAmt |
| Program Services | $30,126 | ProgramServicesAmt |
| Management And General | $27,953 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,990 | TotalAmt |
| Program Services | $414,468 | ProgramServicesAmt |
| Management And General | $40,522 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,781 | TotalAmt |
| Program Services | $254,058 | ProgramServicesAmt |
| Management And General | $29,723 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,777 | TotalAmt |
| Management And General | $11,777 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,561 | TotalAmt |
| Management And General | $420,561 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,414 | TotalAmt |
| Fundraising | $31,414 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,592 | TotalAmt |
| Management And General | $12,592 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,360 | TotalAmt |
| Program Services | $4,771 | ProgramServicesAmt |
| Management And General | $350,589 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,547 | TotalAmt |
| Program Services | $621 | ProgramServicesAmt |
| Management And General | $17,926 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,659 | TotalAmt |
| Program Services | $200,966 | ProgramServicesAmt |
| Management And General | $94,693 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $901,485 | TotalAmt |
| Program Services | $802,372 | ProgramServicesAmt |
| Management And General | $99,113 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,126 | TotalAmt |
| Program Services | $683 | ProgramServicesAmt |
| Management And General | $4,443 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,455 | TotalAmt |
| Program Services | $3,476 | ProgramServicesAmt |
| Management And General | $1,979 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,059 | TotalAmt |
| Management And General | $3,059 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,794 | TotalAmt |
| Program Services | $341,794 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,279 | TotalAmt |
| Program Services | $118,023 | ProgramServicesAmt |
| Management And General | $43,256 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD SUPPLIES | $510,602 | $510,602 | $0 |
| MISCELLANEOUS | $85,984 | $66,244 | $19,740 |
| BANK FEES | $70,017 | $51,782 | $18,235 |
| EQUIPMENT REPAIRS AND M | $44,483 | $25,828 | $18,655 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,026 | TotalAmt |
| Program Services | $4,966 | ProgramServicesAmt |
| Management And General | $9,060 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,982,036 | TotalAmt |
| Program Services | $6,245,270 | ProgramServicesAmt |
| Management And General | $1,705,352 | ManagementAndGeneralAmt |
| Fundraising | $31,414 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000 | BOYAmt |
| EOY | $2,000 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $940,074 | BOYAmt |
| EOY | $1,853,363 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$7,280 | BOYAmt |
| EOY | $85,719 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,267 | BOYAmt |
| EOY | $99,503 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,185,965 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,674,936 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,832,065 | BOYAmt |
| EOY | $4,511,029 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,977,236 | BOYAmt |
| EOY | $2,413,958 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,000 | BOYAmt |
| EOY | $1,000,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,906,917 | BOYAmt |
| EOY | $1,192,296 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,692,279 | BOYAmt |
| EOY | $11,157,868 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $391,658 | BOYAmt |
| EOY | $2,257,642 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,367 | BOYAmt |
| EOY | $583,814 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,072,347 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $405,945 | BOYAmt |
| EOY | $416,818 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,321,317 | BOYAmt |
| EOY | $3,258,274 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,141,115 | BOYAmt |
| EOY | $3,776,796 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,229,847 | BOYAmt |
| EOY | $4,122,798 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,370,962 | BOYAmt |
| EOY | $7,899,594 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,692,279 | BOYAmt |
| EOY | $11,157,868 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $442,550 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$508,683 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$405,235 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | 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 | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,386,311 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $144,256 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $230,000 | OtherExpendituresAmt |
| End Year Balance | $3,300,567 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,409,164 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $112,147 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $135,000 | OtherExpendituresAmt |
| End Year Balance | $3,386,311 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,845,405 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $118,759 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $555,000 | OtherExpendituresAmt |
| End Year Balance | $3,409,164 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,743,193 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $115,311 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $13,099 | OtherExpendituresAmt |
| End Year Balance | $3,845,405 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,803,634 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $204,787 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $265,228 | OtherExpendituresAmt |
| End Year Balance | $3,743,193 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.47810 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.52190 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $73,601 | OtherCostOrOtherBasisAmt |
| Book Value | $73,601 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,576,576 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,889,678 | DepreciationAmt |
| Book Value | $3,686,898 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $619,918 | OtherCostOrOtherBasisAmt |
| Depreciation | $584,639 | DepreciationAmt |
| Book Value | $35,279 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,846,933 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,149,602 | DepreciationAmt |
| Book Value | $697,331 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $68,937 | OtherCostOrOtherBasisAmt |
| Depreciation | $51,017 | DepreciationAmt |
| Book Value | $17,920 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,511,029 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FHB TIME DEPOSIT - WEINBERG FDN ENDOWMENT | Desc |
| Book Value | $1,000,000 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $1,000,000 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OTHER RECEIVABLE | $40,973 |
| NON-CURRENT DEPOSITS | $1,151,323 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,192,296 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED PAYROLL & RELATED EXPENSES | $75,329 |
| ACCRUED VACATION | $195,844 |
| DEFERRED RENT | $13,299 |
| OTHER NON- CURRENT LIABILITIES | $130,875 |
| ACCRUED SERVICE FEE | $1,471 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $416,818 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,758,500 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$508,683 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$508,683 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,267,183 | RevenueSubtotalAmt |
| Other Revenues Not Included | $157,403 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $157,403 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,424,586 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,824,633 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,824,633 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $157,403 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $157,403 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,982,036 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 CHILDREN IN NEED, AND GENERAL OPERATIONS OF THE ORGANIZATION'S FACILITIES) |
| 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. 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. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TUITION AID 157,403. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION AID 157,403. |
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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | INCLUDED ON THE ORGANIZATION'S ADVERTISEMENTS. |
| 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) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CREATIVE GRANT WRITING SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 98-891 KUHAO PLACE | AddressLine1Txt |
| City | AIEA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | ENGAGE IN CAPITAL AND CAMPAIGN AND FUND DEVELOPMENT | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $177,415 | GrossReceiptsAmt |
| Retained By Contractor | $31,414 | RetainedByContractorAmt |
| Net To Organization | $146,001 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $177,415 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $31,414 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $146,001 | TotalNetToOrganizationAmt |
| Licensed States | HI | LicensedStatesCd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| TUITION ASSISTANCE GRANT - AWARD OR CREDIT TO STUDENTS, WHICH REDUCES THEIR MONTHLY CO-PAY AMOUNT. | 17 | $106,647 |
| EMPLOYEE TUITION DISCOUNT - PERCENTAGE DISCOUNTS ON THE TUITION FOR CHILDREN OF EMPLOYEES, DETERMINED BY NUMBER OF HOURS WORKED BY EMPLOYEES. | 4 | $20,229 |
| PROMOTIONAL TUITION DISCOUNT - SIBLING - 10% DISCOUNT FOR FAMILIES WITH MORE THAN 1 CHILD ATTENDING THE ORGANIZATION.PROMOTIONAL TUITION DISCOUNT - MYPROCARE - $50 OFF PER ACCOUNT. | 288 | $30,527 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | CHRISTINA COX | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $156,212 | 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 | $1,366 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $2,375 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $159,953 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VIII, LINE 11A | ON APRIL 13, 2020, THE ORGANIZATION RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $1,067,200, UNDER THE PAYCHECK PROTECTION PROGRAM (PPP) AS PART OF THE CARES ACT. ON FEBRUARY 17, 2021, THE ORGANIZATION RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $1,005,147, UNDER THE PAYCHECK PROTECTION PROGRAM (PPP - ROUND TWO) AS PART OF THE CARES ACT. THE PROMISSORY NOTES MATURE TWO AND FIVE YEARS, RESPECTIVELY, FROM THE DATE OF THE FIRST DISBURSEMENT OF THE LOAN AND BEAR INTEREST AT A RATE OF 1.00% PER ANNUM. THE LOAN AND ACCRUED INTEREST MAY BE FORGIVEN AS LONG AS THE ORGANIZATION USES THE LOAN PROCEEDS FOR ELIGIBLE PURPOSES, INCLUDING PAYROLL COSTS, DURING THE 24 WEEK PERIOD BEGINNING ON THE DATE OF FIRST DISBURSEMENT OF THE LOAN. THE ORGANIZATION HAS USED THE LOAN PROCEEDS FOR PURPOSES CONSISTENT WITH THE PPP AND BELIEVES THAT THEY HAVE MET THE CONDITIONS FOR FORGIVENESS OF THE LOAN. THE LOANS WERE FORGIVEN ON SEPTEMBER 21, 2021 AND JANUARY 10, 2022, RESPECTIVELY. THE ORGANIZATION RECORDED THE FORGIVENESS AS PUBLIC SUPPORT AND REVENUES IN THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED AUGUST 31, 2022. |
| FORM 990, PART IV, LINE 12B AND PART XII, LINE 2B | SIMILAR TO PRIOR YEARS, THE ORGANIZATION'S FINANCIAL STATEMENTS WILL BE AUDITED BY AN INDEPENDENT ACCOUNTANT. HOWEVER, THE AUDIT HAS NOT BEEN COMPLETED AT THE TIME OF FILING. |
| 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 11B | A COPY OF THE FORM 990 WAS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING, AND WAS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. |
| 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, THE 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. |
| FORM 990 - GOOD FAITH STATEMENT | THE ORGANIZATION HAS MADE ITS BEST EFFORTS TO COMPLY WITH TAX LAWS BASED UPON THE INFORMATION AVAILABLE AT THE TIME OF FILING. AT THE TIME OF FILING, THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS HAS NOT BEEN COMPLETED. RATHER THAN FILE A DELINQUENT TAX RETURN, THE ORGANIZATION AND TAX PROFESSIONALS MADE THEIR BEST EFFORTS TO DETERMINE THE PROPER TAX TREATMENT AND REPORTING OF VARIOUS ITEMS BASED ON THE ORGANIZATION'S UNAUDITED FINANCIALS. THE ORGANIZATION WILL AMEND THIS RETURN TO ATTACH THE FINANCIAL STATEMENTS ONCE THEY HAVE BEEN ISSUED. IF IT'S DETERMINED THAT ANY OTHER INFORMATION REPORTED ON THIS RETURN IS MATERIALLY INCORRECT, THE ORGANIZATION WILL ALSO REVISE AND REPORT THAT INFORMATION ACCURATELY IN THE AMENDED RETURN. |
| FORM 990, PART XI, LINE 8 | PRIOR YEAR AUDIT ADJUSTING JOURNAL ENTRIES |