2026-07-07T15:50:35-05:00 2025-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-07-01 990106494 MOHALA PUA SCHOOL DBA HONOLULU WALDORF SCHOOL MOHA 8083775471 350 ULUA STREET HONOLULU HI 96821 BARBARA LEE BOARD PRESIDENT 8083775471 2026-07-07 1 1 RODNEY M HARANO P00389596 8085311040 2026-07-02 2024 2025-03-06 01:10:19Z MARIE HELENE HARLOW 350 ULUA STREET HONOLULU HI 96821 3665364 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. 4 2 74 80 0 0 222494 164018 3133022 2822716 53126 54693 0 612530 3408642 3653957 632478 394414 0 0 2449487 2658523 0 0 174209 936131 808615 4018096 3861552 -609454 -207595 2272731 2278397 606708 790703 1666023 1487694 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 0 3164139 394414 3409800 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. 3164139 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 74 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 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 BARBARA LEE BOARD PRESIDENT 2.00 X X 0 0 0 BONNIE OSAKI-JAMES SECRETARY/TREASURER 2.00 X X 0 0 0 TIFFANY VASQUEZ TRUSTEE/FACULTY 40.00 X 52883 0 1542 YUKA OTAKA-BRYCE TRUSTEE/FACULTY 40.00 X 63408 0 12502 MONINA VERANO FORMER TRUSTEE 1.00 X 0 0 0 SUSAN TRAVIS FORMER HEAD OF SCHOOL 40.00 X 73013 0 0 MEILANI DELA CRUZ INTERIM HEAD OF SCHOOL 40.00 X 105728 0 13213 MARIE-HELENE LALANDE HARLOW HEAD OF SCHOOL 40.00 X 0 0 0 295032 0 27257 1 0 0 0 JERILYN AQUINO 1001 KAWELOKA STREET PEARL CITY HI 96782 JANITORIAL SERVICES 106630 1 164018 164018 TUITION AND FEES 611600 2822716 2822716 2822716 55183 55183 490 -490 -490 -490 31725 7329 24396 24396 4638 3588 1050 1050 ERC REFUND 900099 587084 587084 587084 3653957 3409800 0 80139 394414 394414 321219 226488 75785 18946 1954133 1706640 129064 118429 222187 195891 13072 13224 160984 137155 14091 9738 4544 4544 78311 78311 88912 52018 35296 1598 16497 1015 15438 44 86086 54104 30103 1879 4051 2938 904 209 38097 6459 31179 459 46031 39217 4029 2785 21956 18280 2378 1298 FACILITIES 177594 122662 51802 3130 TEACHING SUPPLIES AND E 102786 102786 PROFESSIONAL MEMBERSHIP 54259 38799 12990 2470 OTHER PERSONNEL EXPENSE 51481 27263 24218 38010 38010 3861552 3164139 523204 174209 78974 734246 992659 328321 59426 58934 27801 31885 3132801 2507768 670148 625033 443723 499978 2272731 2278397 272521 303989 334187 486714 606708 790703 X 1602181 1371077 63842 116617 1666023 1487694 2272731 2278397 -207595 29265 0 X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26064 26064 992122 991882 240 1228986 656017 572969 885629 859869 25760 625033 X 3400641 29265 29265 3371376 282581 282581 3653957 3660166 0 3660166 201386 201386 3861552 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, 2025 AND 2024, 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 81,685. FINANCIAL AID, FAMILY DISCOUNTS, AND MERIT AWARDS 201,386. REALIZED LOSS -490. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID, FAMILY DISCOUNTS, AND MERIT AWARDS 201,386. 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. WALDORFAIRE 31725 31725 7329 31725 31725 7329 7329 24396 1 TUITION ASSISTANCE 27 193607 0 SCHOLARSHIPS 16 7778 0 TUITION REMISSION 18 193028 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 VI, SECTION B, LINE 11B THE SCHOOL ENGAGED A CPA TO PREPARE ITS 990. THE HEAD OF SCHOOL AND FINANCE DIRECTOR REVIEW THE DRAFT FORM 990. THE BOARD REVIEWS THE FINAL DRAFT AND VOTES TO APPROVE PRIOR TO FILING. 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 2023-2024 SCHOOL YEAR. FORM 990, PART VI, SECTION C, LINE 19 NOTED DOCUMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST AT THE SCHOOL OFFICE.