2026-07-06T17:11:23-05:00 2025-06-30 465002021 ALEX J SMITH CPA 1403 FRANK STREET HONOLULU HI 96816 990 2024-07-01 990327838 WAIMEA COUNTRY SCHOOL WAIM 8088850067 PO BOX 399 KAMUELA HI HI 96743 MATT WILSON TREASURER 8088850067 2026-06-25 1 1 ALEX J SMITH P00994702 8089271725 X 2024 2025-03-06 01:10:19Z LAUREL MATSUDA PO BOX 399 KAMUELA HI HI 96743 834739 0 X WWW.WAIMEACOUNTRYSCHOOL.ORG X 1996 HI WAIMEA COUNTRY SCHOOL'S MISSION IS TO EDUCATE CHILDREN TO BECOME CONFIDENT, RESPONSIBLE, AND COMPASSIONATE PEOPLE. 5 5 20 115 0 0 86724 114901 650877 658488 41363 27047 3670 -355 782634 800081 58600 67060 0 0 534323 582320 0 0 13636 118238 131702 711161 781082 71473 18999 761782 725911 248798 193928 512984 531983 WAIMEA COUNTRY SCHOOL'S MISSION IS TO EDUCATE CHILDREN TO BECOME CONFIDENT, RESPONSIBLE, AND COMPASSIONATE PEOPLE. 0 0 676104 67060 659088 A CO-ED INDEPENDENT SCHOOL SERVING APPROXIMATELY 48 STUDENTS IN GRADES K-5. IT WAS FOUNDED IN 1996 BY FAMILIES SEEKING TO BALANCE ACADEMIC RIGOR AND FAMILY-CENTERED VALUES IN A STRUCTURED, HIGH-QUALITY PROGRAM.OUR MISSION IS TO EDUCATE CHILDREN TO BECOME CONFIDENT, RESPONSIBLE, AND COMPASSIONATE PEOPLE. WE OFFER A CHILD-CENTERED CURRICULUM IN THREE MULTIAGE CLASSROOMS (K/1, 2/3, AND 4/5), WHERE LEARNING IS A COLLABORATIVE JOURNEY; STUDENTS OF ALL AGES MENTOR EACH OTHER AND LEARN BOTH TO LEAD AND TO FOLLOW. -CONTINUED BELOW- -CONTIUED FROM ABOVE-THIS IS SUPPORTED BY A LOW STUDENT-TEACHER RATIO THAT PRIORITIZES STRONG RELATIONSHIPS AND INDIVIDUAL ATTENTION. THE CURRICULUM IS MORE THAN A SET OF SUBJECTS; IT IS A WAY OF LEARNING THAT MELDS STRONG ACADEMICS WITH ESSENTIAL VALUES. THE CURRICULUM INCLUDES CORE ACADEMICS AS WELL AS MUSIC, ART, PHYSICAL EDUCATION, HAWAIIAN STUDIES, AND GARDENING. SOCIAL-EMOTIONAL LEARNING IS EMBEDDED ALONGSIDE ACADEMIC EXCELLENCE AND CULTURAL COMPETENCE. WCS IS FULLY ACCREDITED BY THE HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS (HAIS) AND THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC). 676104 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 20 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 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 RANDY CAMPBELL VICE-PRESIDENT/TREASURER 1.00 X X 0 0 0 MATT WILSON SECRETARY 1.00 X X 0 0 0 JANICE ENGLISH TRUSTEE 1.00 X X 0 0 0 CORAL SHOCKEY TRUSTEE 1.00 X 0 0 0 LAUREL MATSUDA HEAD OF SCHOOL 50.00 X 93025 0 12721 93025 0 12721 0 0 0 0 0 40618 74283 33805 114901 TUITION AND FEES 611710 658488 658488 658488 27047 27047 33703 40618 34658 -955 -955 OTHER INCOME 900099 600 600 600 800081 659088 0 26092 67060 67060 108211 86569 16232 5410 403237 366093 33874 3270 8576 7170 1287 119 21356 17853 3203 300 40940 33775 6141 1024 11245 11245 769 635 115 19 8101 6467 1438 196 65173 58004 3911 3258 942 942 1344 1102 202 40 6684 3342 3342 OTHER PROGRAM EXPENSES 27478 27478 DUES & SUBSCRIPTIONS 9410 9410 PARENT ASSOCIATION 556 556 781082 676104 91342 13636 29962 12552 233042 228122 2660 5300 6104 5904 211021 206572 5793 4449 290590 317559 193631 152025 761782 725911 17956 23153 38211 19750 192631 151025 248798 193928 X 484969 499271 28015 32712 512984 531983 761782 725911 18999 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 173543 169728 3815 37478 36844 634 4449 DEPOSIT FOR BUILDING 1000 ROU ASSETS, NET 151025 152025 OPERATING LEASE LIABILITIES, NET 151025 151025 X 804756 4675 4675 800081 0 800081 785757 4675 4675 781082 0 781082 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 72474 40618 31856 29983 4675 72474 40618 31856 29983 4675 34658 -2802 1 FINANCIAL AID 13 48300 TUITION REMISSION 2 18760 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. X AUCTION ITEMS 107 29983 ESTIMATED FMV X FINANCIAL AID 1 3822 LEASE AGREEMENT 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE HEAD OF SCHOOL & TREASURER REVIEW THE 990 IN DETAIL AND THEN PROVIDE A PDF COPY TO THE BOARD FOR THEIR REVIEW PRIOR TO THE DEADLINE. 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.