The Early School

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Our mission is to provide young children in hawai'I experiences that cultivate their social, emotional, physical, and cognitive development through play, exploration, and connection.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 13 volunteers and 34 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
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $97K a year · 7% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 8.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $6K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$437K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
-10% vs prior year
Spent
$1.4M
To programs
87%
Net assets
$1.6M
By yearFY2020–FY2025
Revenue
$1.4M
FY2025▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2020$939K
FY2021$1.2M
FY2022$1.4M
FY2023$1.4M
FY2024$1.6M
FY2025$1.4M
Expenses
$1.4M
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.3M
FY2025$1.4M
Net assets
$1.6M
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$730K
FY2021$915K
FY2022$1.1M
FY2023$1.2M
FY2024$1.5M
FY2025$1.6M

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1974.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.2M Management & general 12% · $174K Fundraising 1% · $9K

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

10 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$80,375Pt VII · Sec A
Assistant PR
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Presid
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Vicki Sato’s $80K as Executive Di is at the 19th percentile of top reported officer pay among 3395 $1–10M 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 · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Vicki Sato$80,375$75,267————
Kira Watanabe—$71,376$40,182———
Stephany Cecil————$63,000—
Giselle-Anne Santana Thru 72022———$58,223——
Frances Dote—————$54,264

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 The Early 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

Programs and updates

Nurtures children's learning and growth through play-based activities, inspiring early childhood professionals.

Questions for The Early School

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Your first name shows with your question. The Early School answers here, for everyone.

2 programs · $1.2M · in their own filed words · FY2024
01

The preschool program (for children ages 3-5 years old) utilizes an emergent curriculum to address the developmental needs as set forth by the hawaii early learning and development standards. It emphasizes exploration, social-emotional learning, and embracing the natural and urban environment.

$795Kprogram expense
02

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.

$419Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$6K
Grants paid · 4 grants · $48K · 2019–2022
Unitemized GrantFY2022$9,342
Unitemized GrantFY2021$22,345
Unitemized GrantFY2020$9,087
Unitemized GrantFY2019$7,570

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$182K
Investment incomeLn 3$12K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$174K
Fundraisingcol D$9K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$959K
Total assetsLn 16$2.0M
LiabilitiesLn 26$437K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$182K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$12K
Other incomeLn 4–11$10K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$740K
SavingsLn 2$219K
Cash and savings togetherLn 1–2$959K
Accounts receivableLn 4$77K
Prepaid expenses and deferred chargesLn 9$26K
Land, buildings, equipmentLn 10c$134K
InvestmentsLn 11–13$499K
Other assetsLn 15$306K
Total assetsLn 16$2.0M
LiabilitiesLn 26$437K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 534
VolunteersI 613
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
EndowmentSch D · Pt V
LineFY25FY24FY23FY22FY21
End of yearLn 1g$499K$443K$362K$359K$331K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.0M$959K
InvestmentsLn 11–13$443K$499K
Land, buildings, equipmentLn 10c$32K$134K
Total assetsLn 16$2.0M$2.0M
LiabilitiesLn 26$545K$437K
Net assetsLn 32$1.5M$1.6M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$88K$40K$40K$9K
Other salaries and wagesLn 7$741K$726K$15K
Other employee benefitsLn 9$117K$115K$2K
Payroll taxesLn 10$65K$64K$1K
Accounting feesLn 11c$52K$52K
Other fees for servicesLn 11g$31K$2K$29K
Advertising and promotionLn 12$3K$2K$1K
Office expensesLn 13$19K$10K$9K
OccupancyLn 16$194K$175K$19K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$6K$4K$2K
Other expenses (24a–d)Ln 24$72K$70K$2K
All other expensesLn 24e$4K$2K$2K$94
Total functional expensesLn 25$1.4M$1.2M$174K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jul 15, 2026 $1.4M$1.4M$31K$1.6M 990 PDF
FY2024Filed with the IRS Jul 15, 2025 $1.6M$1.3M$247K$1.5M 990 PDF
FY2023Filed with the IRS Mar 15, 2024 $1.4M$1.3M$118K$1.2M 990 PDF
FY2022Filed with the IRS May 22, 2023 $1.4M$1.2M$195K$1.1M 990 PDF
FY2021Filed with the IRS Apr 15, 2022 $1.2M$1.1M$113K$915K 990 PDF
FY2020Filed with the IRS Mar 12, 2021 $939K$1.1M−$121K$730K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,427,405 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $383,825$182,344
I-9 Program service revenuePrior year $1,185,624$1,223,555
I-10 Investment incomePrior year $30,026$11,932
I-11 Other revenuePrior year −$8,452$9,574
I-12 Total revenuePrior year $1,591,023$1,427,405
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $955,242$1,011,798
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $388,973$384,885
I-18 Total expensesPrior year $1,344,215$1,396,683
I-19 Revenue less expensesPrior year $246,808$30,722
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,427,405 across 6 lines filed
VIII-1f All other contributions, gifts and grants$182,344
VIII-1h Total contributions, gifts and grants$182,344
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,223,555$1,223,555
VIII-3 Investment incomeRelated to mission $11,932$11,932
VIII-8 Net income from fundraising events$9,574
VIII-12 Total revenueRelated to mission $1,235,487$1,427,405
Part IX · Statement of functional expenses $1,396,683 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $39,705 · Management $39,705 · Fundraising $8,823$88,233
IX-7 Other salaries and wagesPrograms $726,106 · Management $14,934$741,040
IX-9 Other employee benefitsPrograms $114,836 · Management $2,362$117,198
IX-10 Payroll taxesPrograms $64,011 · Management $1,316$65,327
IX-11c Accounting feesManagement $52,358$52,358
IX-11g Other fees for servicesPrograms $2,486 · Management $28,504$30,990
IX-12 Advertising and promotionPrograms $1,849 · Management $1,485$3,334
IX-13 Office expensesPrograms $9,916 · Management $8,700$18,616
IX-16 OccupancyPrograms $174,862 · Management $18,992$193,854
IX-22 Depreciation, depletion and amortizationPrograms $3,847$3,847
IX-23 InsurancePrograms $4,128 · Management $1,845$5,973
IX-24 Other expenses (24a–d)Programs $69,596 · Management $2,015$71,611
IX-24e All other expensesPrograms $2,005 · Management $2,203 · Fundraising $94$4,302
IX-25 Total functional expensesPrograms $1,213,347 · Management $174,419 · Fundraising $8,917$1,396,683
Part X · Balance sheet $1,999,216 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $785,420$739,588
X-2 Savings and temporary cash investmentsStart of year $218,856$218,935
X-4 Accounts receivableStart of year $9,361$76,684
X-9 Prepaid expenses and deferred chargesStart of year $4,928$25,799
X-10c Land, buildings and equipment, netStart of year $31,870$133,543
X-11 Publicly traded securitiesStart of year $442,530$498,891
X-15 Other assetsStart of year $462,262$305,776
X-16 Total assetsStart of year $2,043,837$1,999,216
X-17 Accounts payable and accrued expensesStart of year $60,414$51,827
X-19 Deferred revenueStart of year $5,379$70,061
X-25 Other liabilitiesStart of year $479,170$315,224
X-26 Total liabilitiesStart of year $544,963$437,112
X-27 Net assets without donor restrictionsStart of year $1,478,874$1,562,104
X-32 Total net assets or fund balancesStart of year $1,498,874$1,562,104
X-33 Total liabilities and net assetsStart of year $2,043,837$1,999,216
Part XI · Reconciliation of net assets $1,562,104 net assets at year end
XI-1 Total revenue$1,427,405
XI-2 Total expenses$1,396,683
XI-3 Revenue less expenses$30,722
XI-4 Net assets at start of year$1,498,874
XI-5 Net unrealized gains (losses) on investments$44,508
XI-9 Other changes in net assets−$12,000
XI-10 Net assets at end of year$1,562,104

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

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