Totals
- Total revenue
- $28,084,506
- Total expenses
- $25,258,670
- Contributions and grants received
- $4,732,973
- Grants paid
- $2,897,494
- Program service revenue
- $22,724,250
- Investment income
- $295,437
- Other revenue
- $331,846
- Total assets, end of year
- $33,031,095
- Total liabilities, end of year
- $16,228,693
- Net assets or fund balances, end of year
- $16,802,402
- Program services expenses (Part IX)
- $21,831,252
- Management and general expenses
- $3,102,400
- Fundraising expenses
- $325,018
- Program service expenses (Part III)
- $21,831,252
Program services were 86.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$90,988
-
1e · Government grants (contributions)
$3,822,003
-
1f · All other contributions, gifts and grants
$819,982
-
2a · Program service revenue: TUITION AND FEES
total $20,372,073 · related or exempt $20,372,073
-
2b · Program service revenue: EDUCATION ACTIVITIES
total $2,208,499 · related or exempt $2,208,499
-
2c · Program service revenue: OTHER PROGRAM ACTIVITIES
total $143,678 · related or exempt $143,678
-
3 · Investment income
total $80,892 · excluded $80,892
-
6a · Gross rents
real property $74,524
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $74,524
-
6d · Net rental income or loss
total $74,524 · excluded $74,524
-
7a · Gross sales of assets other than inventory
securities $214,545
-
7b · Less cost or other basis and sales expenses
securities $0
-
7c · Gain or loss
securities $214,545
-
7d · Net gain or loss
total $214,545 · excluded $214,545
-
8a · Fundraising events: gross income
$197,118
-
8a · Fundraising events: contributions included on line 1c
$90,988
-
8b · Fundraising events: direct expenses
$123,845
-
8c · Net income from fundraising events
total $73,273 · excluded $73,273
-
10a · Gross sales of inventory
$514,601
-
10b · Cost of goods sold
$330,552
-
10c · Net income from sales of inventory
total $184,049 · related or exempt $184,049
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $2,897,494 · program services $2,897,494
-
5 · Compensation of officers, directors and key employees
total $1,408,320 · program services $1,018,484 · management and general $307,102 · fundraising $82,734
-
7 · Other salaries and wages
total $11,001,236 · program services $10,746,962 · management and general $200,131 · fundraising $54,143
-
8 · Pension plan contributions
total $796,079 · program services $583,382 · management and general $212,697
-
9 · Other employee benefits
total $1,137,977 · program services $795,724 · management and general $342,253
-
10 · Payroll taxes
total $927,966 · program services $726,573 · management and general $201,393
-
11b · Fees: legal
total $14,619 · management and general $14,619
-
11c · Fees: accounting
total $46,625 · management and general $46,625
-
11f · Fees: investment management
total $3,631 · management and general $3,631
-
11g · Fees: other
total $465,482 · program services $247,531 · management and general $202,119 · fundraising $15,832
-
12 · Advertising and promotion
total $117,413 · program services $55,442 · management and general $58,457 · fundraising $3,514
-
13 · Office expenses
total $495,987 · program services $390,087 · management and general $98,626 · fundraising $7,274
-
14 · Information technology
total $369,768 · program services $182,192 · management and general $176,939 · fundraising $10,637
-
16 · Occupancy
total $571,213 · program services $192,783 · management and general $366,106 · fundraising $12,324
-
19 · Conferences, conventions and meetings
total $46,399 · program services $21,805 · management and general $23,199 · fundraising $1,395
-
20 · Interest
total $325,787 · management and general $325,787
-
22 · Depreciation, depletion and amortization
total $1,279,820 · program services $1,046,509 · management and general $166,377 · fundraising $66,934
-
23 · Insurance
total $411,695 · program services $223,189 · management and general $177,817 · fundraising $10,689
-
24a · Other expenses: STUDENT ACTIVITIES
total $1,794,296 · program services $1,794,296
-
24b · Other expenses: REPAIR AND MAINTENANCE
total $632,843 · program services $517,837 · management and general $82,012 · fundraising $32,994
-
24c · Other expenses: PROFESSIONAL DEVELOPMEN
total $198,880 · program services $198,880
-
24d · Other expenses: MEMBERSHIP DUES
total $94,751 · program services $63,486 · management and general $29,492 · fundraising $1,773
-
24e · All other expenses
total $220,389 · program services $128,596 · management and general $67,018 · fundraising $24,775
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $803,452 · end of year $3,758,031
-
2 · Savings and temporary cash investments
beginning of year $1,002,206 · end of year $863,326
-
3 · Pledges and grants receivable
beginning of year $8,700 · end of year $16,100
-
4 · Accounts receivable
beginning of year $439,103 · end of year $313,522
-
8 · Inventories for sale or use
beginning of year $22,550 · end of year $15,507
-
9 · Prepaid expenses and deferred charges
beginning of year $1,024,416 · end of year $455,987
-
10a · Land, buildings and equipment: cost or other basis
$47,424,184
-
10b · Land, buildings and equipment: accumulated depreciation
$23,737,227
-
10c · Land, buildings and equipment, net
beginning of year $23,217,117 · end of year $23,686,957
-
11 · Investments: publicly traded securities
beginning of year $2,357,421 · end of year $3,493,122
-
15 · Other assets
beginning of year $0 · end of year $428,543
-
17 · Accounts payable and accrued expenses
beginning of year $899,726 · end of year $1,602,006
-
19 · Deferred revenue
beginning of year $1,317,579 · end of year $2,075,142
-
23 · Secured mortgages and notes payable
beginning of year $12,548,636 · end of year $12,123,002
-
25 · Other liabilities
beginning of year $0 · end of year $428,543
-
27 · Net assets without donor restrictions
beginning of year $11,548,921 · end of year $14,015,676
-
28 · Net assets with donor restrictions
beginning of year $2,560,103 · end of year $2,786,726
Mission and programs · 2022
Mission
TO CULTIVATE A COMMUNITY OF LEARNERS WHO EMBRACE HANA PONO TO POSITIVELY IMPACT THE WORLD.
-
SINCE ITS FOUNDING IN 1961 , THE ACADEMY HAS GROWN FROM A SMALL PRESCHOOL TO A TWO-CAMPUS, PRE-KINDERGARTEN THROUGH GRADE 12 LEARNING INSTITUTION. THE ACADEMY IS CHARACTERIZED BY ITS COMMITMENT TO GROWTH, EXTRAORDINARY LEARNING EXPERIENCES, AND A STRONG, INTERCONNECTED COMMUNITY. THE ACADEMY'S VALUES ARE TO: (1) HONOR INDIVIDUAL PATHWAYS TO SUCCESS AND HAPPINESS, (2) STRIVE FOR EXCELLENCE,(3) INNOVATE FOR POSITIVE CHANGE, (4) SERVE PEACE, AND (5) NURTURE RELATIONSHIPS AND RESOURCES.THE ACADEMY'S DISTINCTIVE LEARNING MODEL EMBRACES IB FOUNDATIONAL VALUES AND ACADEMIC RIGOR AS PART OF ITS MULTIFACETED EDUCATIONAL FRAMEWORK AND PROVIDES STUDENTS WITH A CONTINUUM OF EDUCATION, CONSISTING OF THREE PROGRAMS (PRIMARY YEARS PROGRAM, MIDDLE YEARS PROGRAM, DIPLOMA PROGRAM) UNITED BY THE IB PHILOSOPHY.THE PROGRAMS ENCOURAGE BOTH PERSONAL AND ACADEMIC ACHIEVEMENT, AND SUCCESSFUL COMPLETION OF THE DIPLOMA PROGRAM CULMINATES IN THE IB DIPLOMA. AS A GLOBAL CITIZEN'S DIPLOMA CONSORTIUM SCHOOL, THE ACADEMY'S STUDENTS ALSO HAVE AN OPPORTUNITY TO EARN THE GLOBAL CITIZEN'S DIPLOMA.THE ACADEMY'S EMPHASIS ON INQUIRY, SELF-DIRECTED LEARNING, AND DIFFERENTIATED INSTRUCTION PROMOTE LIFELONG LEARNING WHILE THE PRACTICE OF THINKING, SOCIAL COMMUNICATION, RESEARCH, AND SELF-MANAGEMENT SKILLS PREPARES STUDENTS FOR THE CHALLENGES AND OPPORTUNITIES OF THE 21ST CENTURY. THE ACADEMY IS A MEMBER OF THE HAWAII ASSOCIATION FOR INDEPENDENT SCHOOLS (HAIS) AND NATIONAL ASSOCIATION FOR INDEPENDENT SCHOOLS (NAIS), AND IS ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC).
Expenses $18,933,758 · Revenue $22,908,299
-
LE JARDIN ACADEMY PROVIDES TUITION ASSISTANCE TO APPROXIMATELY 170 STUDENTS WITH AVERAGE AWARD OF OVER $6,000. THESE AWARDS GENERALLY RANGE FROM 10% TO 100% OF NEED. THE AMOUNT OF TUITION ASSISTANCE DEPENDS UPON A FAMILY'S INCOME, ASSETS, NUMBER OF DEPENDENTS, NUMBER OF CHILDREN ATTENDING AN INDEPENDENT SCHOOL, LIVING EXPENSES, TAXES, MEDICAL EXPENSES, PERSONAL INDEBTEDNESS, AND ANY EXTRAORDINARY EXPENSES. THE ASSETS AND EARNING OF BOTH PARENTS WILL BE CONSIDERED IN DETERMINING AWARD AMOUNTS. TUITION ASSISTANCE GRANTS ARE MADE ON THE BASIS OF THE AVAILABILITY OF FUNDS AND ARE CONSISTENT WITH ESTABLISHED GUIDELINES.
Expenses $2,897,494 · Grants $2,897,494
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Jennifer MeehanJENNIFER MEEHAN
DIRECTOR/CHAIR & TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Paul SibleyPAUL SIBLEY
DIRECTOR/VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Sue FerandinSUE FERANDIN
DIRECTOR/SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Shane JacksonSHANE JACKSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dewey HessDEWEY HESS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Darlene BlakeneyDARLENE BLAKENEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dave KennedyDAVE KENNEDY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Makani MaevaMAKANI MAEVA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Scott SettleSCOTT SETTLE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Evan SchermanEVAN SCHERMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Constance SmalesCONSTANCE SMALES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Roger UlvelingROGER ULVELING
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Art GladstoneART GLADSTONE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dean SpagnoliDEAN SPAGNOLI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Samuel BraunSAMUEL BRAUN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Steve KellySTEVE KELLY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Duff JanusDUFF JANUS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Bonnie PangBONNIE PANG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Paul MarxPAUL MARX
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Earl KimEARL KIM
PRESIDENT / HEAD OF SCHOOL
- Total calculated
- $377,859
- From this org
- $299,623
- From related orgs
- $0
- Other
- $78,236
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $245,623
- Bonus
- $0
- Other
- $54,000
- Deferred
- $44,360
- Nontaxable benefits
- $33,876
- Filer's total
- $377,859
-
Courtney ChowCOURTNEY CHOW
EXEC DIRECTOR OF ADVANCEMENT
- Total calculated
- $224,344
- From this org
- $186,839
- From related orgs
- $0
- Other
- $37,505
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $184,309
- Bonus
- $2,530
- Other
- $0
- Deferred
- $13,105
- Nontaxable benefits
- $24,400
- Filer's total
- $224,344
-
Leah MaganaLEAH MAGANA
HEAD OF PRIMARY DIVISION
- Total calculated
- $199,021
- From this org
- $153,922
- From related orgs
- $0
- Other
- $45,099
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $151,392
- Bonus
- $2,530
- Other
- $0
- Deferred
- $10,887
- Nontaxable benefits
- $34,212
- Filer's total
- $199,021
-
Stacy KiltySTACY KILTY
EXEC DIRECTOR OF BUSINESS & OP SUPPORT
- Total calculated
- $183,109
- From this org
- $142,993
- From related orgs
- $0
- Other
- $40,116
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $140,463
- Bonus
- $2,530
- Other
- $0
- Deferred
- $10,117
- Nontaxable benefits
- $29,999
- Filer's total
- $183,109
-
Alex RamsvigALEX RAMSVIG
HEAD OF SECONDARY DIVISION
- Total calculated
- $202,789
- From this org
- $131,561
- From related orgs
- $0
- Other
- $71,228
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $129,031
- Bonus
- $2,530
- Other
- $0
- Deferred
- $10,322
- Nontaxable benefits
- $60,906
- Filer's total
- $202,789
-
Melissa HandyMELISSA HANDY
EXEC DIRECTOR OF STRATEGIC PLANNING
- Total calculated
- $169,026
- From this org
- $132,083
- From related orgs
- $0
- Other
- $36,943
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $129,553
- Bonus
- $2,530
- Other
- $0
- Deferred
- $10,364
- Nontaxable benefits
- $26,579
- Filer's total
- $169,026
-
Joshua MasagataniJOSHUA MASAGATANI
DEAN OF EXPERIENTIAL EDUCATION PK-5
- Total calculated
- $156,284
- From this org
- $121,784
- From related orgs
- $0
- Other
- $34,500
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $120,519
- Bonus
- $1,265
- Other
- $0
- Deferred
- $9,642
- Nontaxable benefits
- $24,858
- Filer's total
- $156,284
-
Victoria McNeillVICTORIA MCNEILL
DEAN OF STUDENTS 9-12
- Total calculated
- $142,100
- From this org
- $120,318
- From related orgs
- $0
- Other
- $21,782
- Hours/week
- 40
-
Jana FraserJANA FRASER
DIRECTOR OF ATHLETICS
- Total calculated
- $160,249
- From this org
- $119,196
- From related orgs
- $0
- Other
- $41,053
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $117,931
- Bonus
- $1,265
- Other
- $0
- Deferred
- $9,434
- Nontaxable benefits
- $31,619
- Filer's total
- $160,249
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Discretionary spending account
- 1a · Housing allowance or residence for personal use
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 4b · Supplemental nonqualified retirement plan
- 6a · Pay contingent on this organization's net earnings
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 1A
- THE HEAD OF SCHOOL RECEIVED DISCRETIONARY SPENDING AMOUNTS, HOUSING ALLOWANCE, AND SOCIAL CLUB BENEFITS. DISCRETIONARY SPENDING AND HOUSING ALLOWANCE ARE REPORTED AS TAXABLE COMPENSATION. THE SOCIAL CLUB BENEFITS WERE NOT REPORTED AS TAXABLE COMPENSATION, AS THERE WAS NO PERSONAL USE.
- PART I, LINE 4B
- THERE IS A 457(F) PLAN FOR THE HEAD OF SCHOOL.
- PART I, LINE 6
- THE HEAD OF SCHOOL IS PROVIDED AN ANNUAL INCENTIVE PLAN.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 May 2024
- IRS schema version
- 2022v5.0
- Source object
- 202401369349311675
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