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        <ExplanationTxt>INVESTMENT EARNINGS ON ENDOWMENT FUNDS ARE USED TO SUBSIDIZE QUALIFYING STUDENTS' TUITION AND VARIOUS SCHOOL PROGRAM EXPENDITURES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>CHARMIAN LYONS DR. JIM LYONS DIRECTOR DIRECTOR SPOUSE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON COMPLETION OF THE TAX RETURN THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS OVERSEES THE MONITORING AND ENFORCEMENT OF ITS COMPLIANCE POLICIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE BOARD APPROVES COMPENSATION ONLY AFTER REVIEWING COMPENSATION AMOUNTS FROM SIMILIAR POSITIONS OF OTHER COMPARABLE SIZED PRESCHOOLS AROUND THE STATE OF HAWAII.</ExplanationTxt>
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        <ExplanationTxt>DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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