2026-04-16T18:40:20-04:00 2025-06-30 990198967 TERRY T TAMURA CPA 45-270 WILLIAM HENRY RD STE 202 KANEOHE HI 967445808 990 2024-07-01 990148715 PARENT PARTICIPATION NURSERY SCHOOL PARE 8082548833 92 KANEOHE BAY DRIVE KAILUA HI 967341755 CAITLIN STRICKLAND PRESIDENT 8082548833 2026-04-13 true true KIMBERLY KANESHIRO P01251033 8082354543 2026-04-16 2024 2025-03-06 01:10:19Z CAITLIN STRICKLAND 92 KANEOHE BAY DR KAILUA HI 96734 650764 false X HTTPS://PPNSKAILUA.ORG X 1971 HI PARENT PARTICIPATION NURSERY SCHOOL IS A KAILUA BASED SCHOOL FOR CHILDREN AGES 3 TO 6. THE SCHOOL IS MANAGED BY THE PARENTS OF CHILDREN WHO ATTEND THE SCHOOL. THE SCHOOL IS OPEN YEAR ROUND AND OFFERS A FLEXIBLE SCHEDULE. 5 5 6 2 0 51500 29940 295115 309652 11932 10526 1227 -208 359774 349910 0 3775 3650 205095 215265 0 0 87011 90451 295881 309366 63893 40544 829136 861228 78650 70198 750486 791030 PARENT PARTICIPATION NURSERY SCHOOL IS A KAILUA BASED SCHOOL FOR CHILDREN AGES 3 TO 6. THE SCHOOL IS MANAGED BY THE PARENTS OF CHILDREN WHO ATTEND THE SCHOOL. THE SCHOOL IS OPEN YEAR ROUND AND OFFERS A FLEXIBLE SCHEDULE. false false 302617 309652 THE SCHOOL IS BASED ON THE BELIEF THAT PARENTS ARE A VITAL PART OF A CHILD'S EDUCATION. REALIZING WE ARE ROLE MODELS TO THE CHILDREN, WE MAINTAIN RESPECTFUL RELATIONSHIPS WITH THEM. WE BELIEVE CHILDREN SHOULD BE TREATED WITH RESPECT, UNDERSTANDING, GENTLENESS, AND SINCERITY. IN ADDITION TO LISTENING TO THEM SPEAK, WE NEED TO LOOK BEYOND THE CHILDRENS ACTIONS TO UNDERSTAND THEIR FEELINGS AND UNDERLYING CIRCUMSTANCES CAUSING THEIR BEHAVIOR. WE ENCOURAGE, GUIDE, AND HELP CHILDREN BY LETTING THEM KNOW THAT WE TRUST THEM, CARE ABOUT THEM, AND WILL BE THERE WHEN THEY NEED US. 302617 true false false false false false false false false false true 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 false false false false false false false false false false true 5 0 false 6 true false false false false false false false false X 5 5 false false false false true true false true true false false true false false false true true false X CAITLIN STRICKLAND 8082548833 92 KANEOHE BAY DR KAILUA HI 96734 X NADEGE POWERS MEMBERSHIP D 3.00 X 0 0 0 COURTNEY PAITSEL SECRETARY 1.00 X 0 0 0 MICHELLE PENNINGTON VICE PRESIDE 1.00 X 0 0 0 CHRISTOPHER SECRETI TREASURER 1.00 X 0 0 0 CAITLIN STRICKLAND PRESIDENT 1.00 X 0 0 0 false false false 29940 29940 TUITION AND FEES 309652 309652 309652 8343 8343 301230 299047 2183 2183 2183 1599 1807 -208 349910 311835 8343 3650 3650 179446 179446 20823 20823 14996 14996 6054 5449 605 2181 1963 218 1244 1120 124 19557 17601 1956 2934 2641 293 22964 22964 OUTSIDE SERVICES 18558 16702 1856 CURRICULUM 5786 5207 579 PROMOTIONAL 2586 2327 259 GRANT FUND EXPENDITURES 2000 1800 200 6587 5928 659 309366 302617 6749 0 174444 57363 59331 707248 259222 446518 448026 208174 296508 829136 861228 4847 1067 73803 69131 78650 70198 X 6129 6129 744357 784901 750486 791030 829136 861228 40544 X false false X 239627 239627 467621 259222 208399 448026 NOTES PAYABLE 56504 TUITION DEPOSITS 12627 69131 349910 349910 349910 309366 309366 309366 true true true false true false false false false false false false false false false false false true SCHEDULE E, LINE 3 ADVERTISEMENTS STATE THE MULTI-RACIAL COMPOSITION OF STUDENTS. SCHEDULE E, LINE 4 NO RECORDS ARE KEPT REGARDING RACIAL COMPOSITION, THIS ORGANIZATION RECEIVES NO FEDERAL FUNDS. FORM 990, PAGE 6, PART VI, LINE 6 THE MEMBERSHIP OF THE ORGANIZATION CONSISTS OF PARENTS OR LEGAL GUARDIANS OF CHILDREN CURRENTLY ENROLLED AND ATTENDING THE SCHOOL. FORM 990, PAGE 6, PART VI, LINE 7A THE SCHOOL'S GOVERNING BODY (VOTING MEMBERS) DELEGATES BROAD AUTHORITY TO THEIR ELECTED BOARD OF DIRECTORS CONSISTING OF MEMBERS IN GOOD STANDING. THESE BOARD OF DIRECTORS ARE ELECTED ANNUALLY IN MAY BY THE GOVERNING BODY FROM AMONG THEIR MEMBERS TO HOLD OFFICE FROM JUNE 1ST THROUGH MAY 31ST OF THE FOLLOWING YEAR. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO SUBMITTING THE FORM 990 TO THE IRS, THE FORM AND ITS RELATED SCHEDULES ARE SENT TO THE SCHOOL'S TREASURER FOR REVIEW. UPON REVIEW AND APPROVAL BY THE TREASURER, THE FORM 990 IS ELECTRONICALLY FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF ALL EMPLOYEES AND OFFICERS ARE REVIEWED ANNUALLY. SALARIES OF ALL PERSONS PAID BY THE SCHOOL ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO BEING PUT INTO PLACE. DURING THE ANNUAL BUDGET PROCESS, SALARIES ARE DETERMINED USING COMPARABILITY DATA OF COMPENSATION IN THE GREATER OAHU BASED ON POSITION, EDUCATION AND EXPERIENCE. ANNUAL RAISES ARE ALSO REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS DURING THIS BUDGET REVIEW PROCESS. THE BUDGET REVIEW PROCESS IS COMPLETED IN PERSON WHERE ALL BOARD OF DIRECTORS ARE PRESENT FOR THIS MEETING. THIS BUDGET IS CARRIED OUT AND KEPT TRACK OF BY THE ELECTED TREASURER. FORM 990, PAGE 6, PART VI, LINE 15B SEE EXPLANATION AT FORM 990, SCHEDULE O, PART VI, LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.