2024-04-17T19:56:25-05:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990106494 MOHALA PUA SCHOOL DBA HONOLULU WALDORF SCHOOL MOHA 8083775471 350 ULUA STREET HONOLULU HI 96821 ADAM HUTTLER BOARD CHAIR 8083775471 2024-04-17 1 ADAM HUTTLER 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-04-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SUZY TRAVIS 350 ULUA STREET HONOLULU HI 96821 3947381 0 X WWW.HONOLULUWALDORF.ORG X 1961 HI SEE SCHEDULE O.AT HONOLULU WALDORF SCHOOL, WE EDUCATE EACH CHILD TO FIND MEANING, PASSION, AND PURPOSE IN LIFE AND TO CONTRIBUTE TO THE CREATION OF A BETTER WORLD FOR ALL. THROUGH A CURRICULUM BASED ON THE DEVELOPMENTAL STAGES OF THE HUMAN BEING AND ON THE INTEGRATION OF ART AND ACADEMICS, OUR CHILDREN LEARN TO MEET THE WORLD WITH CLEAR AND CREATIVE THINKING, COMPASSION AND MORAL STRENGTH, AND WITH THE COURAGE AND FREEDOM TO ACT. 6 4 48 79 0 0 559133 201883 3360847 3738353 843 880 270124 -2022 4190947 3939094 629243 655530 0 0 2203184 2598862 0 0 169451 669439 746328 3501866 4000720 689081 -61626 3475458 3288971 1138299 1013438 2337159 2275533 X SEE SCHEDULE O.AT HONOLULU WALDORF SCHOOL, WE EDUCATE EACH CHILD TO FIND MEANING, PASSION, AND PURPOSE IN LIFE AND TO CONTRIBUTE TO THE CREATION OF A BETTER WORLD FOR ALL. THROUGH A CURRICULUM BASED ON THE DEVELOPMENTAL STAGES OF THE HUMAN BEING AND ON THE INTEGRATION OF ART AND ACADEMICS, OUR CHILDREN LEARN TO MEET THE WORLD WITH CLEAR AND CREATIVE THINKING, COMPASSION AND MORAL STRENGTH, AND WITH THE COURAGE AND FREEDOM TO ACT. 0 1 3289592 655530 3738353 HONOLULU WALDORF IS A SCHOOL THAT PROVIDES A SPECIALIZED LEARNING PROGRAM AND ENVIRONMENT THAT ALIGNS WITH WALDORF EDUCATION PRINCIPLES AND PHILOSOPHY. THE SCHOOL'S CURRICULUM REFLECTS A WELL-ROUNDED, RIGOROUS, AND CREATIVE EDUCATION FROM EARLY CHILDHOOD NINTH GRADE AND SERVES APPROXIMATELY 200 STUDENTS. WE EDUCATE A CHILD'S HEAD, HAND, AND HEART THROUGH AN ARTISTIC AND EXPERIENTIAL APPROACH TO EDUCATION. 3289592 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X ACCUMULUS ADVISORS 8083693121 841 BISHOP ST STE 1618 HONOLULU HI 96813 X MICHELE SHETLAND EC. DEPT. REP / FACULTY/TRUSTEE 40.00 X 53018 0 47600 KEVIN JORGENSEN FACULTY/TRUSTEE 40.00 X 50367 0 10643 ERIKA TAKAHASHI PRESIDENT 5.00 X X 0 0 0 BARBARA LEE VICE PRESIDENT 1.00 X 0 0 0 ADAM HUTTLER TREASURER 2.00 X X 0 0 0 LILY BLOOM-DOMINGO SECRETARY 2.00 X X 0 0 0 SUZY TRAVIS HEAD OF SCHOOL 40.00 X 129137 0 8655 232522 0 66898 1 0 0 0 0 100000 101883 201883 TUITION AND FEES 611600 3738353 3738353 3738353 880 880 2828 210 2618 2618 3437 8077 -4640 -4640 3939094 3738353 0 -1142 1333 1333 654197 654197 290410 225410 52000 13000 1995212 1759275 91591 144346 149159 108805 39926 428 164081 116994 47087 8298 8298 119469 119469 36614 28185 8326 103 42313 35 42192 86 70841 24431 44708 1702 6554 3277 3277 40457 15678 23578 1201 62014 53643 3986 4385 23920 21057 1363 1500 FACILITIES 150990 102400 48191 399 TEACHING SUPPLIES AND E 145007 145007 0 0 PROFESSIONAL MEMBERSHIP 27267 21967 3508 1792 OTHER PERSONNEL EXPENSE 12584 7898 4177 509 4000720 3289592 541677 169451 504906 971971 2078514 1469452 152755 117767 27407 27834 3110931 2408984 711876 701947 3475458 3288971 233986 270020 904313 743418 1138299 1013438 X 2244693 2177973 92466 97560 2337159 2275533 3475458 3288971 -61626 0 X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26064 26064 992122 991378 744 1208032 578549 629483 884713 839057 45656 701947 X 3626352 0 3626352 312742 312742 3939094 3693072 0 3693072 307648 307648 4000720 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AS OF JUNE 30, 2023 AND 2022, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 5,094. FINANCIAL AID, FAMILY DISCOUNTS, AND MERIT AWARDS 307,648. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID, FAMILY DISCOUNTS, AND MERIT AWARDS 307,648. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NONDISCRIMINATION POLICY IS INCLUDED ON ITS WEBSITE ON ITS ADMISSIONS OVERVIEW PAGE. IN ADDITION, PEOPLE WHO TOUR THE SCHOOL ARE PROVIDED WITH A COPY OF THE POLICY. 1 TUITION ASSISTANCE 59 307648 SCHOLARSHIPS 1 4582 TUITION REMISSION 29 341967 PART I, LINE 2: LINE 1 TUITION ASSISTANCE. THE SCHOOL USES AN OUTSIDE VENDOR TO RECOMMEND THE TUITION ASSISTANCE AMOUNTS BASED ON THE POLICIES SET BY THE BOARD. A COMMITTEE THEN DETERMINES THE ACTUAL AWARD. THE TUITION ASSISTANCE IS DIRECTLY CREDITED TO THE TOTAL TUITION DUE. LINE 2 SCHOLARSHIPS WERE FUNDED VIA RESTRICTED DONATIONS. RECIPIENTS CHOSEN BASED ON CRITERIA FROM DONORS. FUNDS WERE APPLIED DIRECTLY TO TOTAL TUITION DUE. LINE 3 TUITION REMISSION IS AN EMPLOYEE BENEFIT FOR FULL-TIME FACULTY WHERE THEY RECEIVE DISCOUNTED TUITION FOR THEIR CHILDREN ENROLLED IN THE SCHOOL. FORM 990, PART III, LINE 3 WE RELAUNCHED A HIGH SCHOOL PROGRAM AND ADDED GRADE 9 IN 2022-2023 WITH 5 STUDENTS. THE ADDITIONAL GRADE WAS ACCREDITED BY HAIS/WASC. WE PLAN TO ADD GRADES IN THE FOLLOWING YEARS. FORM 990, PART VI, SECTION A, LINE 4 IN 2023, HWS UPDATED ITS ARTICLES OF INCORPORATION, BYLAWS, AND CONFLICT OF INTEREST POLICY SO AS TO BE IN COMPLIANCE WITH HAWAII STATE LAW AND NATIONALLY RECOGNIZED BEST PRACTICES. CHANGES ADDRESSED TRUSTEE QUALIFICATIONS, SELECTION, AND VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL ENGAGED A CPA TO PREPARE ITS 990. A DRAFT 990 IS PROVIDED FOR REVIEW BY THE HEAD OF SCHOOL AND OUR FINANCIAL SERVICES. ONCE FINALIZED, THE BOARD REVIEWS THE FINAL DRAFT. ANY CHANGES OR QUESTIONS ARE ANSWERED, AND THEN THE BOARD VOTES TO APPROVE THE 990. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST. ON AN ANNUAL BASIS, A COPY OF THE CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL BOARD MEMBERS ALONG WITH A DISCLOSURE STATEMENT. THE STATEMENT DISCLOSES BOARD MEMBERS' INVOLVEMENT IN OTHER ORGANIZATIONS, COMMUNITY AGENCIES AND ANY GIFTS RECEIVED. THE BOARD CHAIR THEN PROVIDES A REPORT TO THE BOARD. IN CASES IN WHICH A CONFLICT IS PRESENT, THE BOARD MEMBER WITH THE CONFLICT IS NOT ALLOWED IN THE ROOM DURING DISCUSSION OR VOTING. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE HEAD OF SCHOOL IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE USING COMPARATIVE DATA FROM THE HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS (HAIS). THIS PROCESS IS DOCUMENTED IN THE BOARD'S MINUTES. THE BOARD COMPLETES AN ANNUAL REVIEW OF THE HEAD OF SCHOOL AND THE EMPLOYMENT CONTRACT WAS LAST UPDATED AT THE END OF THE 2022 -2023 SCHOOL YEAR. FORM 990, PART VI, SECTION C, LINE 19 NOTED DOCUMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST AT THE SCHOOL OFFICE. FORM 990, PART VII, OFFICER/DIRECTOR COMPENSATION COMPENSATION FOR KEVIN JORGENSEN AND MICHELE SHETLAND IS FOR THEIR POSITIONS AS TEACHERS. COMPENSATION FOR SUZY TRAVIS IS FOR HER POSITION AS HEAD OF SCHOOL.