2024-05-16T07:10:56-05:00 2023-06-30 465002021 ALEX J SMITH CPA 1403 FRANK STREET HONOLULU HI 96816 990 2022-07-01 990327838 WAIMEA COUNTRY SCHOOL WAIM 8088850067 PO BOX 399 KAMUELA HI HI 96743 RANDY CAMPBELL TREASURER 8088850067 2024-05-16 1 RANDY CAMPBELL 999009999 1 ALEX J SMITH P00994702 8089271725 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAUREL MATSUDA PO BOX 399 KAMUELA HI HI 96743 640007 0 X WWW.WAIMEACOUNTRYSCHOOL.ORG X 1996 HI WAIMEA COUNTRY SCHOOL'S MISSION IS TO EDUCATE CHILDREN TO BECOME CONFIDENT, RESPONSIBLE, AND COMPASSIONATE PEOPLE. 6 6 17 83 0 0 56095 47318 562080 531235 -37981 28180 2223 32059 582417 638792 40800 47400 0 0 460663 531881 0 0 13672 91396 115737 592859 695018 -10442 -56226 630441 478785 106165 30467 524276 448318 WAIMEA COUNTRY SCHOOL'S MISSION IS TO EDUCATE CHILDREN TO BECOME CONFIDENT, RESPONSIBLE, AND COMPASSIONATE PEOPLE. 0 0 598459 47400 531235 ELEMENTARY EDUCATIONAL PROGRAM, UTILIZES MULTIAGE PHILOSOPHY AND PRACTICE IN THREE CLASSROOMS K/1ST, 2ND/3RD, 4TH/5TH/6TH FOR APPROXIMATELY 48 STUDENTS IN A CO-ED DAY SCHOOL SETTING. PROGRAM INCLUDES CORE ACADEMICS AS WELL AS MUSIC, ART, PHYSICAL EDUCATION, HAWAIIAN STUDIES, AND GARDENING. ACCREDITED BY HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS (HAIS) AND WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC). 598459 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 17 1 0 0 0 0 0 1 1 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 0 0 X THE ORGANIZATION 8088850067 65-1237 KAWAIHAE ROAD KAMUELA HI HI 96743 ANDREW ODELL PRESIDENT 1.00 X X 0 0 0 LEIA LAWRENCE VICE-PRESIDENT 1.00 X X 0 0 0 KELLY BARRICK SECRETARY 1.00 X X 0 0 0 RANDY CAMPBELL TREASURER 0.50 X X 0 0 0 AMY O'MEARA TRUSTEE 0.50 X 0 0 0 JAZMINE HICKS TRUSTEE 0.50 X 0 0 0 AMY SALLING HEAD OF SCHOOL 40.00 X 84000 0 13561 84000 0 13561 0 0 0 0 0 47318 3692 47318 TUITION AND FEES 611710 531235 531235 531235 28180 28180 20269 1215 19054 19054 OTHER INCOME 900099 13005 13005 13005 638792 544240 0 47234 47400 47400 97893 78314 14684 4895 363082 320563 38245 4274 9307 7764 1396 147 22238 18608 3336 294 39361 32473 5904 984 1885 1885 491 491 3768 3768 14633 11629 2644 360 52567 46784 3154 2629 3139 3139 2489 2054 373 62 5590 2795 2795 OTHER PROGRAM EXPENSES 20866 20866 DUES & SUBSCRIPTIONS 7485 7485 PARENT ASSOCIATION 1421 1421 1403 881 495 27 695018 598459 82887 13672 110411 20708 252878 192962 37389 1739 1233 5476 211021 203428 6318 7593 221212 249307 1000 1000 630441 478785 23840 12617 82325 17850 106165 30467 X 485809 425023 38467 23295 524276 448318 630441 478785 -56226 -19732 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38467 25062 40234 23295 38467 35676 35676 38467 38467 124076 124076 38467 38467 29968 29968 38467 38467 38467 0 0 173543 168067 5476 37478 35361 2117 7593 X PART V, LINE 4: TEMPORARILY RESTRICTED NET ASSETS - RESTRICTED BY THE FOLLOWING DONORS/PROGRAMS: FINANCIAL AID - $14,000 PARENT ASSOCIATION FUNDS - 9,295 TOTAL $23,295 * * * PART X, LINE 2: WAIMEA COUNTRY SCHOOL FOLLOWS ACCOUNTING STANDARDS CODIFICATION TOPIC (ASC 740), INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR WAIMEA COUNTRY SCHOOL. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN NET. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONATED AUCTION ITEMS DEDUCTED AGAINST CONTRIBUTIONS. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN NET. PART XII, LINE 4B - OTHER ADJUSTMENTS: DONATED AUCTION ITEMS DEDUCTED AGAINST CONTRIBUTIONS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATION POLICY IS PRINTED ON STUDENT APPLICATIONS AND THE INFORMATION BROCHURE PROVIDED IN THE APPLICATION PACKET AS WELL AS PUBLISHED ON THE WEB SITE IN THE ADMISSIONS SECTION. MALAMA NA KEIKI 18116 18116 423 488 18116 18116 423 488 911 17205 1 FINANCIAL AID 16 36000 TUITION REMISSION 1 11400 REFERRAL INCENTIVE PART I, LINE 2: FINANCIAL AID AND TUITION REMISSION IS EASILY TRACKED BECAUSE IT CAN ONLY BE USED AT WAIMEA COUNTRY SCHOOL, AND IS ACCOUNTED FOR IN THE ACCOUNTS SET UP TO TRACK STUDENT PAYMENTS, FOR THE APPLICABLE STUDENTS. FORM 990, PART VI, SECTION B, LINE 11B DUE TO HAVING THE RETURN PREPARED JUST BEFORE THE DEADLINE - THE HEAD OF SCHOOL REVIEWED THE 990 PRIOR TO AUTHORIZATION FOR E-FILING. THE BOARD WILL REVIEW THE 990 AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL MEETING, BOARD OF DIRECTOR MEMBERS ARE ASKED TO REVIEW THE POLICY AND TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS, SIGN A CONFLICT OF INTEREST FORM & COMMITMENT OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD PRESIDENT OVERSEES THE EVALUATION OF THE HEAD OF SCHOOL ON AN ANNUAL BASIS. COMPENSATION IS BASED ON PERFORMANCE, ACHIEVEMENTS AND BUDGET. SELF-EVALUATIONS, AND SOMETIMES INFORMAL PHONE INTERVIEWS OF CURRENT PARENTS, ARE REVIEWED. * FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ON A CASE BY CASE BASIS UPON REQUEST.