Kalamapi'i Play School

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At Kalamapi'i Play School we nurture and heal kids. Kalamapi'i is a preschool for kids ages 3-5. Learning stems from curiosity. Curiosity exists in the presence of physical and emotional safety and from Play. Of the 70 students we serve, some have experienced trauma, it's why they are here. Our preschool environment is designed for healing, development of healthy attachments and long term well-being. Kalamapi'i translates as "the light which rises, likened to a beacon which brings knowledge, a wellspring of light which comes from within."

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 87-4382787) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 8 volunteers and 9 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Spent on programs
84%
of spending
84% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$4K
to officers and key staff · 1% of spending
Pay to officers and key staff is 1% of spending.
Part VII, Section A
2.0 mo
of spending, in cash
2.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $9K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$361K
246% of total assets
Liabilities are 246% of assets.
Pt X · Ln 26
Independent board members
3
of 5 voting members
3 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$314K
+366% vs prior year
Spent
$321K
To programs
84%
Net assets
−$215K
By yearFY2024–FY2025
Revenue
$314K
FY2025▲ +366%
Tap a bar for its year
Revenue by fiscal year
FY2024$67K
FY2025$314K
Net assets
−$215K
FY2025-0.2%
Tap a bar for its year
Net assets by fiscal year
FY2024−$214K
FY2025−$215K

From the FY2025 Form 990 (year ending June 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $270K Management & general 16% · $51K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $4K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$2,370Pt VII · Sec A
Treasurer-Se
$1,846Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Kimberly Bates Pierce’s $2K as President is at the 1st percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024
Lisa Black$1,846$13,516
Kimberly Bates Pierce$2,370—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Kalamapi'i Play School executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Nurtures and heals young children through play-based learning in a safe, supportive preschool environment.

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1 program · $270K · in their own filed words · FY2024
01

We have designed an environment to grow play based teaching staff and provider practicum opportunities for mental health providers to gain experience working with children ages 2-5.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 87-4382787) · Dispute this line
$270Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$9K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$314K
Ln 12
Gifts and grantsLn 1h$194K
Fees for servicesLn 2g$120K
Money outPt IX
$321K
Ln 25
Programscol B$270K
Managementcol C$51K
Owns and owesPt X
−$215K
net assets · Ln 32
Cash and savingsLn 1–2$54K
Total assetsLn 16$147K
LiabilitiesLn 26$361K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$194K
Government grantsLn 1e$155K
Fees for servicesLn 2g$120K
Total revenueLn 12$314K
Assets in detailPt X, end of year
CashLn 1$54K
Cash and savings togetherLn 1–2$54K
Prepaid expenses and deferred chargesLn 9$11K
Land, buildings, equipmentLn 10c$73K
Other assetsLn 15$8K
Total assetsLn 16$147K
LiabilitiesLn 26$361K
Net assetsLn 32−$215K
OperationsPt I, VI
EmployeesI 59
VolunteersI 68
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$15K$54K
Land, buildings, equipmentLn 10c$18K$73K
Total assetsLn 16$41K$147K
LiabilitiesLn 26$255K$361K
Net assetsLn 32−$214K−$215K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$4K$3K$831
Other salaries and wagesLn 7$134K$107K$27K
Other employee benefitsLn 9$6K$4K$1K
Payroll taxesLn 10$13K$11K$3K
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$14K$14K
Advertising and promotionLn 12$45$45
Office expensesLn 13$9K$4K$4K
OccupancyLn 16$93K$93K
TravelLn 17$2K$2K
Depreciation, depletion and amortizationLn 22$17K$17K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$12K$10K$2K
All other expensesLn 24e$5K$4K$2K
Total functional expensesLn 25$321K$270K$51K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 4, 2025 $314K$321K−$7K−$215K 990 PDF
FY2024Filed with the IRS Dec 10, 2024 $67K−$214K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $314,105 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $67,470$193,949
I-9 Program service revenue$120,156
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $67,470$314,105
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $13,516$156,861
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $125,457$164,637
I-18 Total expensesPrior year $138,973$321,498
I-19 Revenue less expensesPrior year −$71,503−$7,393
Part VI · Governance 3 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $314,105 across 5 lines filed
VIII-1e Government grants$154,820
VIII-1f All other contributions, gifts and grants$39,129
VIII-1h Total contributions, gifts and grants$193,949
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $120,156$120,156
VIII-12 Total revenueRelated to mission $120,156$314,105
Part IX · Statement of functional expenses $321,498 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $3,323 · Management $831$4,154
IX-7 Other salaries and wagesPrograms $106,917 · Management $26,729$133,646
IX-9 Other employee benefitsPrograms $4,489 · Management $1,122$5,611
IX-10 Payroll taxesPrograms $10,760 · Management $2,690$13,450
IX-11c Accounting feesManagement $8,391$8,391
IX-11g Other fees for servicesPrograms $13,869$13,869
IX-12 Advertising and promotionPrograms $45$45
IX-13 Office expensesPrograms $4,337 · Management $4,337$8,674
IX-16 OccupancyPrograms $92,605$92,605
IX-17 TravelPrograms $2,359$2,359
IX-22 Depreciation, depletion and amortizationPrograms $17,353$17,353
IX-23 InsuranceManagement $4,135$4,135
IX-24 Other expenses (24a–d)Programs $10,208 · Management $1,572$11,780
IX-24e All other expensesPrograms $3,860 · Management $1,566$5,426
IX-25 Total functional expensesPrograms $270,125 · Management $51,373 · Fundraising $0$321,498
Part X · Balance sheet $146,504 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $14,527$54,356
X-9 Prepaid expenses and deferred charges$10,685
X-10c Land, buildings and equipment, netStart of year $18,324$73,176
X-15 Other assetsStart of year $8,287$8,287
X-16 Total assetsStart of year $41,138$146,504
X-17 Accounts payable and accrued expensesStart of year $325$12,903
X-19 Deferred revenue$3,959
X-22 Loans from officers and insidersStart of year $185,123$283,250
X-23 Secured mortgages and notes payableStart of year $69,716$60,900
X-26 Total liabilitiesStart of year $255,164$361,012
X-27 Net assets without donor restrictionsStart of year −$214,026−$214,508
X-32 Total net assets or fund balancesStart of year −$214,026−$214,508
X-33 Total liabilities and net assetsStart of year $41,138$146,504
Part XI · Reconciliation of net assets −$214,508 net assets at year end
XI-1 Total revenue$314,105
XI-2 Total expenses$321,498
XI-3 Revenue less expenses−$7,393
XI-4 Net assets at start of year−$214,026
XI-6 Donated services and use of facilities$6,911
XI-10 Net assets at end of year−$214,508

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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