2026-07-13T21:32:30-04:00 2025-08-31 990272757 AKAMINE OYADOMARI & KOSAKI CPAS INC 1601 KAPIOLANI BLVD STE 1140 HONOLULU HI 96814 990 2024-09-01 990075242 KCAA PRESCHOOLS OF HAWAII KCAA 8089419414 2707 SOUTH KING STREET HONOLULU HI 96826 CHRISTINA COX PRESIDENT 8089419414 2026-07-13 true KRYSTAL CHING P01258469 8089410500 2026-07-13 2024 2025-03-06 01:10:19Z CHRISTINA COX 2707 SOUTH KING STREET HONOLULU HI 96826 7652536 false X WWW.KCAAPRESCHOOLS.ORG X 1895 HI TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. 11 11 69 75 0 1423746 812345 6488345 6601523 172352 191892 6600 41451 8091043 7647211 114262 86256 0 4118478 4212049 0 0 3427614 2764813 7660354 7063118 430689 584093 19615825 19746978 1671794 1437640 17944031 18309338 THE MISSION OF KCAA IS TO BUILD A SOLID FOUNDATION FOR HAWAII'S CHILDREN THROUGH EXCELLENT EARLY EDUCATION PROGRAMS. false false 5372564 86256 6601523 PROVIDING A NURTURING AND DEVELOPMENTALLY APPROPRIATE LEARNING ENVIROMENT FOR CHILDREN BETWEEN THE AGES OF 2 YEARS AND 6 YEARS. 5372564 true true false false false false false false false true true false false true true true true false true false false false false false false false false false true true false false false false false false false false false false false false false false false false false true X 18 0 true 69 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false X CHRISTINA COX 8089419414 2707 SOUTH KING STREET HONOLULU HI 96826 CHRISTINA COX PRESIDENT 60.00 X 212378 0 0 JEFFREY DINSMORE CHAIRMAN 1.00 X X 0 0 0 ALAN S ITO VICE CHAIRMA 1.00 X X 0 0 0 SUSAN E YAMADA SECRETARY 1.00 X X 0 0 0 CHARLES G BRADEN JR 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 ELISABETH A CHUN TRUSTEE 1.00 X 0 0 0 MARK H FUKUNAGA TRUSTEE 1.00 X 0 0 0 CHISTOPHER R DANG TRUSTEE 1.00 X 0 0 0 BENJAMIN ANCHETA JR TRUSTEE 1.00 X 0 0 0 PAUL F MORGAN TRUSTEE 1.00 X 0 0 0 KATHERINE DANNER-DEMMIN PROGRAMS SPE 40.00 X 100503 0 7747 312881 7747 2 false true false CULINARY FLIGHT HAWAII LLC PO BOX 1290 KAILUA HI 96734 CATERING SERVIC 437237 HI EMPLOYMENT 745 FORT STREET MALL 124 HONOLULU HI 96813 SUBS. TEACHER 316958 ANAGO OF HAWAII 2033 KALANI ST HONOLULU HI 96819 CLEANING SERV. 137098 ALL SERVICES RHTC LLC 2156 HILLCREST STREET HONOLULU HI 96817 REPAIRS & MAINT 115097 TRIPLE F DISTRIBUTING 98-735 KUAHAO PLACE PEARL CITY HI 96782 CLEAN & UTENSIL 104113 7 664279 148066 812345 PRESCHOOL SERVICE FEE 611600 6601523 6601523 6601523 197217 197217 6600 6600 6600 6600 5325 -5325 -5325 -5325 OTHER REVENUE 611600 34851 34851 34851 7647211 6636374 198492 86256 86256 175500 131775 43725 3241327 2433760 807567 55706 42658 13048 468600 358987 109613 270916 187721 83195 38785 23778 15007 9705 5950 3755 132610 81300 51310 19510 19510 579299 355153 224146 10677 3686 6991 235912 189663 46249 105601 64741 40860 220263 186624 33639 2498 23 2475 38568 27977 10591 297906 277071 20835 139792 119036 20756 FOOD SUPPLIES 405137 405137 BUILDINGS & GROUNDS MAINT 253737 244856 8881 BANK FEES 129410 60571 68839 MISCELLANEOUS 63733 27855 35878 81670 57986 23684 7063118 5372564 1690554 0 2000 200 3636092 3877410 180771 83422 89907 112233 7972575 4454975 3441442 3517600 2925643 3222722 9339970 8933391 19615825 19746978 682924 297482 531836 611137 457034 529021 1671794 1437640 X 6689169 7469267 11254862 10840071 17944031 18309338 19615825 19746978 X 584093 222556 -441342 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4113825 414448 246829 4281444 3494277 851554 232006 4113825 3300567 238856 45146 3494277 3386311 144256 230000 3300567 3409164 112147 135000 3386311 0.59770 0.40230 false false 73601 73601 4782468 2132615 2649853 997991 499370 498621 1975231 1697104 278127 143284 125886 17398 3517600 CONTRIBUTED RENT 8898628 CONSTRUCTION IN PROGRESS 34763 8933391 ACCRUED VACATION 261938 OTHER NON-CURRENT LIABILITIES 193586 ACCRUED PAYROLL & RELATED EXP 73497 529021 X 7783511 222556 -86256 136300 7647211 7647211 7418204 441342 441342 6976862 86256 86256 7063118 SCHEDULE D, PAGE 2, PART V, LINE 4 TO FULFILL SPECIFIC PURPOSES AS REQUESTED BY GRANTORS (TUITION ASSISTANCE FOR LOW INCOME FAMILIES, PRESCHOOL TUITION AID FOR THE ORGANIZATIONS FAMILIES AND CHILDREN IN NEED, AND GENERAL OPERATIONS OF THE ORGANIZATIONS FACILITIES) SCHEDULE D, PAGE 3, PART X KCAA IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. KCAA HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. KCAA 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 JUDGEMENT TO APPLY. KCAA 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. KCAA EVALUATED ITS TAX POSITIONS AND DETERMINED THERE WERE NO UNCERTAIN TAX POSITIONS AT AUGUST 31, 2025. ACCORDINGLY, THERE ARE NO INTEREST OR PENALTIES RECOGNIZED DURING THE YEARS ENDED AUGUST 31, 2025. KCAA'S 2022 TO 2025 RETURNS FOR ORGANIZATIONS EXEMPT FROM INCOME TAXES ARE SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D TUITION AID -86,256 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION AID 86,256 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 INCLUDED ON THE ORGANIZATIONS ADVERTISEMENTS. SCHEDULE E, LINE 6 LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: 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. IN SEPTEMBER 2024, KCAA RECEIVED A FEDERAL SUPPLEMENTAL CHILD CARE GRANT UNDER THE AMERICAN RESCUE PLAN ACT'S (ARPA) SUPPLEMENTAL DISCRETIONARY FUNDS PROGRAM IN THE AMOUNT OF 510,858.00 (FEDERAL AWARD ID NUMBER 2101HICSC6). THIS GRANT WAS INTENDED TO PROVIDE SUPPLEMENTAL FINANCIAL ASSISTANCE TO LICENSED CHILD CARE PROVIDERS EXPERIENCING FINANCIAL HARDSHIP AND CHILD CARE MARKET INSTABILITY DUE TO THE COVID-19 PANDEMIC, WITH GRANT FUNDS INTENDED TO COVER THE FINANCIAL OBLIGATIONS OF MAINTAINING CONTINUING SAFE OPERATIONS, PREVENTING ADDITIONAL PERMANENT CLOSURES, AND RETAINING CLASSROOM STAFF. true TUITION ASSISTANCE GRANT 13 40385 EMPLOYEE TUITION DISCOUNT 1 8772 PROMOTIONAL TUITION DISCO 37 37099 SCHEDULE I, PAGE 1, 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. PART III, COLUMN (A) TYPE OF GRANT OR ASSISTANCE: PROMOTIONAL TUITION DISCOUNT - SIBLING - 10% DISCOUNT FOR FAMILIES WITH MORE THAN 1 CHILD ATTENDING THE ORGANIZATION. PROMOTIONAL TUITION DISCOUNT - REFERRAL - 50% TUITION CREDIT FOR ONE MONTH. X X false false false false false false false false false CHRISTINA COX PRESIDENT 212378 212378 FORM 990 FORM 990, PART IV, LINE 12A AND PART XII, LINE 2B: KCAA'S FINANCIAL STATEMENTS HAVE BEEN AUDITED BY AN INDEPENDENT ACCOUNTANT. MANAGEMENT HAS APPROVED THE AUDIT REPORT AND IT IS SCHEDULED TO BE PRESENTED TO THE KCAA BOARD ON 7/28/26. 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. LINE 7H: THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF CARS, BOATS, AIRPLANES, OR OTHER VEHICLES. AS SUCH, THIS QUESTION HAS BEEN MARKED NO. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A 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 PERSONS FILE AND IS SUBJECT TO ANNUAL REVIEW. FORM 990, PAGE 6, PART VI, LINE 15B FOR OFFICERS BELOW THE PRESIDENT, THE PRESIDENT 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 PERSONS FILE AND IS SUBJECT TO ANNUAL REVIEW. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 TUITION AID -86,256 TUITION AID 86,256 PRIOR PERIOD ADJUSTMENT 0 LOSS ON CAMPUS CLOSURE 0