Aloha School Early Learning Center INC FY2020 filing

Tax-deductible

Hanalei, HI501(c)(3)EducationEIN 99-0185196

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The Aloha School is dedicated to providing a vital educational environment for young children; one which provides quality learning experiences in all areas of development, helping children and families to achieve their fullest potential.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$65K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $63K a year · 16% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$10K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$342K
Spent
$248K
To programs
78%
Net assets
$275K
By yearFY2020–FY2024
Revenue
$342K
FY2020
Revenue by fiscal year
FY2020$342K
FY2021$351K
FY2022$493K
FY2023$391K
FY2024$447K
FY2024$602K
Expenses
$248K
FY2020
Expenses by fiscal year
FY2020$248K
FY2021$241K
FY2022$403K
FY2023$404K
FY2024$412K
FY2024$471K
Net assets
$275K
FY2020
Net assets by fiscal year
FY2020$275K
FY2021$385K
FY2022$475K
FY2023$462K
FY2024$497K
FY2024$576K

From the FY2020 Form 990 (year ending August 2020) · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1979.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $193K Management & general 22% · $55K

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; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Dir.
$36,230Pt VII · Sec A
$29,100Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Rebecca Cuyo’s $49K as Director is at the 40th 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2020
Rebecca Cuyo$48,540$57,600$28,500—
Ashley E Guerrero———$36,230
David a Guerrero———$29,100

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.

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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

Provides a quality preschool education for up to 40 students.

Provided by the organization

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1 program service account for $193K of program spending, described in the organization's own filed words · FY2019.
01

Provide access to quality early childhood education to the north shore residents of kauai

$193Kprogram expense

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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 · FY2024
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$342K
Ln 12
Fees for servicesLn 2g$259K
Gifts and grantsLn 1h$60K
Other incomeLn 4–11$23K
Money outPt IX
$248K
Ln 25
Programscol B$193K
Managementcol C$55K
Owns and owesPt X
$275K
net assets · Ln 32
Cash and savingsLn 1–2$182K
Total assetsLn 16$285K
LiabilitiesLn 26$10K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$60K
Government grantsLn 1e$40K
Fees for servicesLn 2g$259K
Investment incomeLn 3$57
Other incomeLn 4–11$23K
Gains on assetsLn 7$0
Total revenueLn 12$342K
Assets in detailPt X, end of year
CashLn 1$74K
SavingsLn 2$107K
Cash and savings togetherLn 1–2$182K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$90K
Other assetsLn 15$0
Total assetsLn 16$285K
LiabilitiesLn 26$10K
Net assetsLn 32$275K
OperationsPt I, VI
EmployeesI 58
VolunteersI 625
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$130K$182K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$95K$90K
Total assetsLn 16$236K$285K
LiabilitiesLn 26$55K$10K
Net assetsLn 32$181K$275K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$49K$49K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$66K$66K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$12K$12K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$758$758
Advertising and promotionLn 12$434$434
Office expensesLn 13$2K$2K
Information technologyLn 14$577$577
RoyaltiesLn 15$0
OccupancyLn 16$27K$27K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$10$10
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$42K$42K
Other expenses (24a–d)Ln 24$21K$18K$3K
All other expensesLn 24e$20K$16K$4K
Total functional expensesLn 25$248K$193K$55K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $447K$412K$35K$497K 990 PDF
FY2023 $391K$404K−$13K$462K 990 PDF
FY2022 $493K$403K$90K$475K 990 PDF
FY2021 $351K$241K$110K$385K 990 PDF
FY2020 Viewing $342K$248K$93K$275K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $341,752 across 10 lines filed
VIII-1e Government grants$39,936
VIII-1f All other contributions, gifts and grants$19,785
VIII-1h Total contributions, gifts and grants$59,721
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $258,637$258,637
VIII-3 Investment incomeRelated to mission $57$57
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $23,337$23,337
VIII-12 Total revenueRelated to mission $258,694 · Excluded from tax $23,337$341,752
Part IX · Statement of functional expenses $248,294 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $49,200$49,200
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $65,988$65,988
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $11,910$11,910
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $3,414$3,414
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $758$758
IX-12 Advertising and promotionPrograms $434$434
IX-13 Office expensesPrograms $1,617$1,617
IX-14 Information technologyPrograms $577$577
IX-15 Royalties$0
IX-16 OccupancyPrograms $27,131$27,131
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $10$10
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $4,711$4,711
IX-23 InsurancePrograms $42,378$42,378
IX-24 Other expenses (24a–d)Programs $18,062 · Management $2,550$20,612
IX-24e All other expensesPrograms $15,826 · Management $3,728$19,554
IX-25 Total functional expensesPrograms $192,806 · Management $55,488 · Fundraising $0$248,294
Part X · Balance sheet $284,560 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $22,608$74,411
X-2 Savings and temporary cash investmentsStart of year $107,145$107,107
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $11,918$13,184
X-10c Land, buildings and equipment, netStart of year $94,569$89,858
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $236,240$284,560
X-17 Accounts payable and accrued expensesStart of year $10,925$9,642
X-26 Total liabilitiesStart of year $54,780$9,642
X-27 Net assets without donor restrictionsStart of year $137,605$274,918
X-32 Total net assets or fund balancesStart of year $181,460$274,918
X-33 Total liabilities and net assetsStart of year $236,240$284,560
Part XI · Reconciliation of net assets $274,918 net assets at year end
XI-1 Total revenue$341,752
XI-2 Total expenses$248,294
XI-3 Revenue less expenses$93,458
XI-4 Net assets at start of year$181,460
XI-10 Net assets at end of year$274,918

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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