2025-04-02T13:37:11-05:00 2024-06-30 205325889 ACCUITY LLP 999 BISHOP STREET STE 2300 HONOLULU HI 96813 990 2023-07-01 990110027 LA PIETRA - HAWAII SCHOOL FOR GIRLS HAWA 8089222744 2933 PONI MOI ROAD HONOLULU HI 96815 JENNIFER GREMS HEAD OF SCHOOL 8089222744 2025-02-19 1 0 RACHEL C ANTAL P01263071 8085313400 2023 2025-03-06 01:10:19Z JENNIFER GREMS 2933 PONI MOI ROAD HONOLULU HI 96815 8778194 0 X WWW.LAPIETRA.EDU X 1963 HI WE EDUCATE YOUNG WOMEN TO LEAD A LIFE OF PURPOSE. 12 12 53 50 0 0 1554918 1642916 2197988 2101885 746465 724301 130500 207341 4629871 4676443 561660 535658 0 0 3153979 3174408 0 0 371869 1862929 1990367 5578568 5700433 -948697 -1023990 29644160 29559070 725895 647943 28918265 28911127 WE EDUCATE YOUNG WOMEN TO LEAD A LIFE OF PURPOSE. 0 0 2936677 535658 2101885 SCHOOLING-THE SCHOOL HAD AN ENROLLMENT OF APPROXIMATELY 100 GIRLS. 2936677 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 53 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X ANNE NAKAKURA 8089222744 2933 PONI MOI ROAD HONOLULU HI 96815 RUSSELL M GIFFORD CHAIR 10.00 X X 0 0 0 DAWN MACNAUGHTON 1ST VICE CHAIR 10.00 X X 0 0 0 ANNE FREESE 2ND VICE CHAIR 10.00 X X 0 0 0 LYNNE TOYOFUKU SECRETARY 10.00 X X 0 0 0 SARA DUDGEON TRUSTEE 10.00 X 0 0 0 WENDY B CRABB TRUSTEE 10.00 X 0 0 0 BLAIR KENNEDY PARRY-OKEDEN TRUSTEE 10.00 X 0 0 0 CALVERT CHIPCHASE TRUSTEE 10.00 X 0 0 0 DAVID CALLIES TRUSTEE 10.00 X 0 0 0 COLLEEN FINNEGAN TRUSTEE 10.00 X 0 0 0 NOLAN NAMBA TRUSTEE 10.00 X 0 0 0 MICHELLE SLENTZ TRUSTEE 10.00 X 0 0 0 LAURAN BROMLEY TRUSTEE 10.00 X 0 0 0 JENNIFER GREMS HEAD OF SCHOOL 40.00 X 135000 0 12108 ANNE NAKAKURA BUSINESS MANAGER 40.00 X 115165 0 22489 JOSHUA WATSON FORMER HEAD OF SCHOOL 40.00 X 202204 0 9550 452369 0 44147 3 1 1 0 0 4000 248007 1390909 1642916 TUITION 611110 2026456 2026456 PROGRAM SERVICE 900099 75429 75429 2101885 709656 709656 195540 0 195540 195540 195540 4116123 4101478 14645 14645 14645 12074 4000 273 11801 11801 4676443 2101885 0 931642 535658 535658 334624 334624 2254888 1216900 822914 215074 102127 72513 29614 302388 194211 108177 180381 99389 80992 1275 1275 41151 41151 40208 40208 182703 182703 165672 140456 25216 53326 53326 228281 80690 141001 6590 157459 124392 31492 1575 10467 10467 289092 163883 120738 4471 101159 74527 24571 2061 REPAIR & MAINTENANCE 218768 152144 63635 2989 CLASSROOM/ OFFICE 176130 176130 SCHOOL FUNCTIONS 62699 25005 37694 261977 21235 165818 74924 5700433 2936677 2391887 371869 198693 101617 1019841 1301662 12488974 10073925 2697581 2415049 25728045 25740742 29644160 29559070 31713 34637 694182 613306 725895 647943 X 26887775 26835875 2030490 2075252 28918265 28911127 29644160 29559070 X -1023990 903320 113532 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 26105833 13000 1570937 1501000 26188770 23880788 15000 3702045 1492000 26105833 32336590 20500 -7195302 1281000 23880788 24291283 525918 7519389 32366590 22654520 130598 1506165 24291283 0.92410 0.07590 0 0 320486 320486 6789604 6385232 404373 4816527 3142946 1673581 236927 227507 9420 325430 318240 7189 2415049 ACCRUED RETIREMENT BENEFITS 613306 613306 X 5013803 903320 -526025 377295 4636508 40208 -273 39935 4676443 5020941 -113259 -113259 5134200 40208 526025 566233 5700433 PART IV, LINE 2B: THE SCHOOL IS A CUSTODIAN OF A BANK ACCOUNT HELD ON BEHALF OF THE STUDENTS AND THE PARENT ASSOCIATION. PART V, LINE 4: THE ENDOWMENT FUND IS INTENDED TO PROVIDE SUPPORT FOR STUDENT FINANCIAL AID, BUILDINGS AND GROUNDS, MAINTENANCE, AND GENERAL OPERATING SUPPORT FOR THE SCHOOL. PART X, LINE 2: THE SCHOOL EVALUATES UNCERTAIN TAX POSITIONS UTILIZING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT DISCLOSURE OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AT JUNE 30, 2024, MANAGEMENT BELIEVES THERE WERE NO SIGNIFICANT UNCERTAIN TAX POSITIONS AND THERE WERE NO SIGNIFICANT PENDING FEDERAL OR STATE INCOME TAX AUDITS. THE FEDERAL STATUTE OF LIMITATIONS REMAINS OPEN FOR THE SCHOOL FOR THE YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: GRANTS AND OTHER ASSISTANCE -526,026. ROUNDING 1. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSES -273. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSES 273. RETIREMENT PLAN RELATED CHANGES OTHER THAN NET PERIODIC COST -67,549. TAX ACCRUED RETIREMENT BENEFITS -45,983. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND OTHER ASSISTANCE 526,025. 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 INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS IN ITS BROCHURES, CATALOGUES, AND WEBSITE DEALING WITH ADMISSIONS, PROGRAMS, AND SCHOLARSHIPS. SUNSET JAZZ 16074 4000 12074 273 16074 4000 12074 273 273 11801 1 TUITION ASSISTANCE AND MERIT FOR VARIOUS STUDENTS 59 526025 FAIR MARKET VALUE TUITION ASSISTANCE AND MERIT MAUI RELIEF PROGRAM 4 9633 FAIR MARKET VALUE PROVIDED ITEMS TO 4 STUDENTS AFFECTED BY THE MAUI FIRES IN ORDER FOR THEM TO BE ABLE TO ATTEND THE SCHOOL, INCLUDING UNIFORMS AND SCHOOL SUPPLIES. PART I, LINE 2: TUITION ASSISTANCE, MERIT AWARDS, TUITION REMISSION AND RE-ENROLLMENT CREDITS ARE PROVIDED TO ELIGIBLE STUDENTS. NONCASH SCHOOL SUPPLIES AND UNIFORMS ARE PROVIDED TO ELIGIBLE STUDENTS AFFECTED BY THE MAUI FIRES. 1 X X X X X 1 0 0 0 0 0 0 0 0 JOSHUA WATSON FORMER HEAD OF SCHOOL 99821 0 0 0 102383 0 9550 0 0 0 211754 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE & OPERATIONS, THE CHAIR OF THE FINANCE COMMITTEE, AND THE HEAD OF SCHOOL FOR PRESENTATION TO THE FINANCE COMMITTEE. THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR APPROVAL PRIOR TO BEING SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES, HEAD OF SCHOOL, AND THE EXECUTIVE ASSISTANT ARE JOINTLY RESPONSIBLE FOR MONITORING BOTH PROPOSED AND ONGOING TRANSACTIONS FOR POTENTIAL CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS PURSUANT TO THE CONFLICTS OF INTEREST POLICY. AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED T0 ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES. COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. IF A POTENTIAL C ONFLICT OF INTEREST IS IDENTIFIED, THE INDIVIDUAL(S) IS REQUIRED TO EXCUSE THEMSELVES FROM THE ROOM DURING RELEVANT DISCUSSIONS AND REFRAIN FROM PARTICIPATING IN THE BOARD'S DECISION-MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE, COMPOSED OF BOARD MEMBERS WITHOUT CONFLICTS OF INTEREST, IS RESPONSIBLE FOR DETERMINING AND REVIEWING THE COMPENSATION PACKAGE FOR THE HEAD OF SCHOOL. THE ANNUAL PERFORMANCE EVALUATION CONSIDERS THE HEAD OF SCHOOL'S JOB DESCRIPTION AND PERFORMANCE OBJECTIVES ESTABLISHED BY THE BOARD CHAIR IN CONSULTATION WITH THE HEAD OF SCHOOL. THIS COMPREHENSIVE REVIEW, CONDUCTED AT LEAST ANNUALLY, MAY RESULT IN ADJUSTMENTS TO COMPENSATION AND BENEFITS. THE COMMITTEE UTILIZES COMPARABLE COMPENSATION SURVEY DATA FROM REPUTABLE SOURCES SUCH AS NAIS AND GUIDESTAR TO ENSURE FAIRNESS. THE MOST RECENT REVIEW OCCURRED IN JULY 2023, WITH RESULTS REPORTED TO THE BOARD IN A CLOSED SESSION. UPON COMPLETION OF THE EVALUATION, THE BOARD CHAIR COMMUNICATES WRITTEN INFORMATION REGARDING THE HEAD OF SCHOOL'S COMPENSATION PACKAGE, INCLUDING THE EFFECTIVE DATE AND ANY GRANTED BENEFITS, TO THE DIRECTOR OF HUMAN RESOURCES. THE EXECUTIVE COMMITTEE DOCUMENTS ITS DECISION IN THE HEAD OF SCHOOL'S CONTRACT WHICH DETAILS THE TERMS OF THE COMPENSATION PACKAGE. COMPENSATION FOR OTHER KEY EMPLOYEES IS DETERMINED BY THE HEAD OF SCHOOL UTILIZING COMPARABLE SURVEY DATA FROM NAIS, HAIS, AND GUIDESTAR. GENERALLY, ANNUAL COMPENSATION INCREASES ARE DETERMINED BY A BOARD APPROVED PERCENTAGE INCREASE. LA PIETRA REVIEWS SALARY DATA FROM OTHER INDEPENDENT SCHOOLS TO ENSURE THAT SALARIES ARE WITHIN MARKET RANGE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: RETIREMENT PLAN RELATED CHANGES OTHER THAN NET PERIODIC COST 67,549. ACTUAL PENSION CONTRIBUTION (TAX AMOUNT) 45,983.