2024-05-02T16:15:55-04:00 2023-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-07-01 990151085 HALEAKALA WALDORF SCHOOL HALE 8088782511 4160 LOWER KULA ROAD KULA HI 96790 ALYSE PARKER PRESIDENT 8088782511 2024-02-27 true ALYSE PARKER 999009999 false GRETCHEN KREMEYER P00768528 8082425002 2024-04-24 2022 2023-04-26 12:10:37Z KONSTANCE PALMORE 4160 LOWER KULA ROAD KULA HI 96790 4854011 false X WWW.WALDORFMAUI.ORG X 1972 HI THE SCHOOL'S MISSION IS TO DEVELOP EACH CHILD'S FULLEST HUMAN POTENTIAL BY EDUCATING THEIR MINDS, BODIES, AND SPIRITS THROUGH AN ARTS BASED, EXPERIENTIAL CURRICULUM. 12 12 77 250 0 769766 182580 4055395 4509343 127 27409 23448 49576 4848736 4768908 968314 1009334 0 3061656 3390072 0 71949 842043 912062 4872013 5311468 -23277 -542560 2721050 2763751 545565 1130826 2175485 1632925 THE SCHOOL'S MISSION IS TO DEVELOP EACH CHILD'S FULLEST HUMAN POTENTIAL BY EDUCATING THEIR MINDS, BODIES, AND SPIRITS THROUGH AN ARTS BASED, EXPERIENTIAL CURRICULUM. false false 4482708 1009334 4509343 HALEAKALA WALDORF SCHOOL IS AN ACCREDITED INDEPENDENT SCHOOL SERVING OVER 200 CHILDREN FROM BIRTH THROUGH HIGH SCHOOL. IN ITS 51TH YEAR, THE SCHOOL SEEKS TO DEVELOP WELL-ROUNDED HUMAN BEINGS WHO HAVE THE ABILITY TO MEANINGFULLY CONNECT WITH OTHER PEOPLE AND THE WORLD AROUND THEM. THE CREATIVE, EXPERIENTIAL EDUCATION AT HALEAKALA WALDORF SCHOOL DEVELOPS THE FOCUS, SELF-AWARENESS, INTELLECTUAL CONFIDENCE, AND ETHICAL CONVICTION ENABLING ITS GRADUATES TO DARE TO ACT FREELY, PURSUE THEIR DREAMS, AND BRING THEIR OWN INDIVIDUALITY INTO THE WORLD. 4482708 true true false false false false false false false false true false false true true true false false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 31 0 77 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false HI X HALEAKALA WALDORF SCHOOL 8088782511 4160 LOWER KULA ROAD KULA HI 96790 SARAH SUWANJINDAR PRESIDENT 3.50 X X 0 0 0 AGNA PANG SECRETARY 3.50 X X 0 0 0 SHANNON RUSNAK TREASURER 3.50 X X 0 0 0 SHERRY LYNN FISHER DIRECTOR 3.50 X 0 0 0 BRIAN HEUSTIS DIRECTOR 3.50 X 0 0 0 MADELYN DENBEAU DIRECTOR 3.50 X 0 0 0 JEANA NALUAI DIRECTOR 3.50 X 0 0 0 DAVID TAYLOR DIRECTOR 3.50 X 0 0 0 KIM THOMSON-KERR DIRECTOR 3.50 X 0 0 0 ALYSE PARKER DIRECTOR 3.50 X 0 0 0 DAVE FUTCH DIRECTOR 3.50 X 0 0 0 SARAH MARTINS DIRECTOR 3.50 X 0 0 0 MATTHEW CLEMENT OPERATIONS D 40.00 X X 104989 0 10799 104989 10799 1 false false false 182580 182580 TUITION AND FEES 611600 4509343 4509343 4509343 27409 27409 123709 85103 38606 38606 INSURANCE PROCEEDS 900099 10936 10936 OTHER INCOME 900099 34 34 10970 4768908 4509343 76985 1009334 1009334 120425 94702 24040 1683 2578765 2027942 514790 36033 79013 62136 15773 1104 284632 223834 56821 3977 327237 257340 65325 4572 41262 19382 438 21442 300620 289380 11240 98456 98456 43454 39899 3555 MEMBERSHIP DUES 78919 78919 ADMINISTRATION 75870 70756 5114 EQUIPMENT AND SUPPLIES 60200 485 59715 SPECIALTY PROGRAMS 55670 55670 157611 154473 3138 5311468 4482708 756811 71949 253032 273224 908437 616123 25908 41932 27134 26943 2649676 1209972 1496022 1439704 10517 365825 2721050 2763751 18223 17018 527342 759870 353938 545565 1130826 X 2175485 1632925 2175485 1632925 2721050 2763751 X -542560 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 438137 438137 385056 279241 105815 1599424 775429 823995 94071 71893 22178 132988 83409 49579 1439704 RIGHT OF USE ASSET 353938 DEPOSITS 11887 365825 LEASE LIABILITY 353938 353938 X 3844677 85103 85103 3759574 1009334 1009334 4768908 4387237 85103 85103 4302134 1009334 1009334 5311468 SCHEDULE D, PAGE 3, PART X THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE STATEMENTS OF ACTIVITIES. AS OF JUNE 30, 2023, THE SCHOOL HAS ANALYZED ITS TAX POSITIONS AND BELIEVES THAT ALL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE SCHOOL FILES ITS 990 IN THE U.S. FEDERAL JURISDICTION. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE FISCAL YEAR 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSE 85,103 SCHEDULE D, PAGE 4, PART XI, LINE 4B TUITION ASSISTANCE 1,009,334 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSE 85,103 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION ASSISTANCE 1,009,334 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS THROUGH THE BY-LAWS, FIVE YEAR PLAN, ANNUAL REPORT, AND PARENT AND STAFF NEWSLETTERS. HOLIDAY FAIRE 75313 75313 3491 38010 SPRING AFFAIRE 15229 15229 3078 1000 11409 2 26661 26661 5851 8043 117203 117203 12420 1000 57462 70882 46321 true TUITION ASST 109 659831 TUITION % REDUCED TUITION TUITION REMISSION 24 349503 CONTRACT REDUCED TUITION SCHEDULE I, PAGE 4, PART IV THE FAMILIES APPLY FOR FINANCIAL AID WITH A WRITTEN APPLICATION OR ONLINE WITH NAIS, SCHOOL AND STUDENT SERVICES DEPARTMENT. SSS PROCESSES THE APPLICATION AND COMES UP WITH AN ANALYSIS OF WHAT THE FAMILY CAN AFFORD ON THEIR OWN. USING THE INFORMATION, THE SCHOOL ASSESSES THE FAMILY'S NEED COMPARED TO THE SCHOOL COMMUNITY AND CALCULATES THE DOLLAR AMOUNTS OF THE AWARDS BASED UPON THIS INFORMATION. SINCE GRANT FUNDS ARE GIVEN BY WAY OF FINANCIAL AID AWARDS AND TUITION REMISSION, IT IS NOT NECESSARY TO MONITOR GRANT FUNDS, AS NO CASH AWARD IS MADE. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE ANNUAL 990 TAX RETURN IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS ANNUALLY DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST. AT BOARD MEETINGS IF A CONFLICT OF INTEREST ARISES, THAT BOARD MEMBER WILL EITHER EXCUSE THEMSELVES FOR THAT PORTION OF THE MEETING OR EXCUSE THEMSELVES FOR VOTING ON THE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE SCHOOL ADMINISTRATOR. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION FOR ALL POSITIONS IS DETERMINED USING DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS, THE ASSOCIATION OF WALDORF SCHOOLS OF NORTH AMERICA AND STATE AND LOCAL SALARY RANGE FOR COMPARABLE POSITIONS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE FROM THE SCHOOL UPON REQUEST. THE FORM 990 IS AVAILABLE FOR A PERIOD OF 3 YEARS AFTER FILING THE RETURN. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSE 85,103 TUITION ASSISTANCE -1,009,334 FUNDRAISING EXPENSE -85,103 TUITION ASSISTANCE 1,009,334