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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE YOUNG CHILDREN'S PROGRAM (FOR CHILDREN AGES 18 MONTHS TO 3 YEARS OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE SPECIFIC DEVELOPMENTAL NEEDS OF INFANTS AND TODDLERS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF APPROXIMATELY 20 STUDENTS AND MAINTAINING A TOTAL OF 8 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT VARIOUS LEVELS FROM FAMILIES, STAFF MEMBERS, AND INTERESTED REPRESENTATIVES FROM THE LARGER COMMUNITY. THE PROGRAM OPERATES ALL 12-MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 21,516 PER STUDENT ANNUALLY), THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 IS GIVEN TO THE BOARD MEMBERS ELECTRONICALLY TO VIA EMAIL FOR THEIR REVIEW AND APPROVAL PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS AND STAFF REVIEW THE CONFLICT OF INTEREST POLICY PRIOR TO THEIR START WITH THE EARLY SCHOOL. ALL BOARD MEMBERS REVIEW THE POLICY ANNUALLY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARIES PAID TO THE ORGANIZATIONS CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIALS WERE DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS AN INDEPENDENT BODY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON RECEIPT OF WRITTEN REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>-12,000 REFUND OF DONOR-RESTRICTED CONTRIBUTIONS RECEIVED IN A PRIOR YEAR THAT WAS RETURNED TO THE DONORS DURING THE CURRENT YEAR.</ExplanationTxt>
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