2026-03-13T11:37:24-04:00 2025-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-07-01 990241019 MAUI CHRISTIAN ACADEMY MAUI 8085799237 519 BALDWIN AVENUE PAIA HI 96779 THOMAS OSTERHUS TREASURER 8085799237 2026-03-11 true true GRETCHEN KREMEYER P00768528 8082425002 2026-03-13 2024 2025-03-06 01:10:19Z X CAROLYN MOORE 519 BALDWIN AVENUE PAIA HI 96779 2963937 false X WWW.DORISTODDCHRISTIAN.ORG X 1955 HI TO PROVIDE A CHRIST-CENTERED EDUCATION THAT IS BIBLICALLY BASED AND IS COMMITTED TO ACADEMIC EXCELLENCE, BIBLICAL MORALITY, INTEGRITY, CHURCH INVOLVEMENT, AND PATRIOTISM - ALL TO THE GLORY OF GOD. 7 5 52 30 0 262799 318762 2282358 2540698 80700 73276 24445 27494 2650302 2960230 455826 531075 0 1432123 1648157 73304 21119 55546 580059 607968 2541312 2808319 108990 151911 5250444 5441802 364822 383150 4885622 5058652 TO PROVIDE A CHRIST-CENTERED EDUCATION THAT IS BIBLICALLY BASED AND IS COMMITTED TO ACADEMIC EXCELLENCE, BIBLICAL MORALITY, INTEGRITY, CHURCH INVOLVEMENT, AND PATRIOTISM - ALL TO THE GLORY OF GOD. false false 2251207 531075 2540698 PROVIDED A BIBLICALLY DIRECTED EDUCATION FOR PRESCHOOL THROUGH GRADE 12 STUDENTS RESIDING ON THE ISLAND OF MAUI. 2251207 true true false false false false false false false false true false false false true true false false true false false false false true false false false false true false false false false false false false false false false false false false false false false false false true 6 0 52 true false false false false false false false false false false false false X 7 5 false false false false false false false true true false false true true true true true true true true false HI X DORIS TODD CHRISTIAN ACADEMY 8085799237 519 BALDWIN AVE PAIA HI 96779 MABEL TODD PRESIDENT 3.00 X X 0 0 0 SHAWN HANSCAM VICE PRESIDE 3.00 X X 0 0 0 LETA CARPENTER SECRETARY 40.00 X X 18570 0 5157 THOMAS OSTERHUS TREASURER 3.00 X X 0 0 0 JIM FRANKS DIRECTOR 3.00 X 0 0 0 CAROLYN MOORE DIRECTOR 40.00 X 17113 0 4899 NICK TANAKA DIRECTOR 3.00 X 0 0 0 35683 10056 false false false 318762 8298 318762 TUITION 611600 2423216 2423216 MISCELLANEOUS SCHOOL FEES 611600 85019 85019 CONTRIBUTIONS FROM CROSSWORLD 611600 32463 32463 2540698 73276 73276 21678 21678 21678 21678 9523 3707 5816 5816 2960230 2540698 100770 531075 531075 41047 33248 6978 821 1293049 1047369 219819 25861 209001 169291 35530 4180 105060 85099 17860 2101 2020 1010 1010 12932 6466 6466 21119 21119 8920 8920 17199 8599 8600 188558 94279 94279 374 187 187 105877 52939 52938 81238 40619 40619 SCHOOL ACTIVITIES/PROG 127970 127970 DUES & SUBSCRIPTIONS 28098 14049 14049 BANK FEES 11954 10159 1795 MISC 10700 9489 499 712 12128 10439 937 752 2808319 2251207 501566 55546 1493149 472510 808732 1844993 2920 5561 94068 89145 4745579 1822086 2737252 2923493 114323 106100 5250444 5441802 106285 146437 144214 130613 114323 106100 364822 383150 X 4880332 5047314 5290 11338 4885622 5058652 5250444 5441802 X 151911 21119 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 308826 308826 4154073 1732129 2421944 282680 89957 192723 2923493 LEASE LIABILITY 106100 106100 X SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SCHOOL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES AT JUNE 30, 2025 AND 2024. THE SCHOOL FILES ITS FORM 990 INFORMATIONAL RETURN IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2022. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE SCHOOL'S POLICY ON NONDISCRIMINATION WAS PUBLISHED IN THE LOCAL NEWSPAPER, THE MAUI NEWS. X X X X X X true DICKERSONBAKKER PO BOX 98685 RALEIGH NC 27615 CAPT CAMP false 21119 -21119 21119 -21119 HI SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V) DICKERSONBAKKER AGREED UPON MONTHLY FEES true TUITION/STUDENT FIN AID 36 531075 FMV TUITION ASSIST. SCHEDULE I, PAGE 1, PART I, LINE 2 ALL ENROLLED STUDENTS IN GRADES K-12 MAY APPLY FOR FINANCIAL AID. APPLICATIONS ARE SUBMITTED TO FACTS GRANT & AID, A THIRD PARTY, FOR FINANCIAL NEED ASSESSMENT. THE RESULTS ARE THEN GIVEN TO THE FINANCIAL AID COMMITTEE FOR CONSIDERATION. ONCE FINANCIAL AID IS APPROVED, FAMILIES OF STUDENTS ARE REQUIRED TO VOLUNTEER FOR A MINIMUM OF TWENTY HOURS DURING THE SCHOOL YEAR. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE 990 ANNUAL TAX RETURN IS DISTRIBUTED AT A BOARD MEETING AND ALL BOARD MEMBERS HAVE A CHANCE TO REVIEW AND MAKE CHANGES, OR IF NO CHANGES, APPROVE FOR FILING. FORM 990, PAGE 6, PART VI, LINE 12C PART VI, LINE 12C EACH BOARD MEMBER IS ANNUALLY ASKED TO DISCLOSE CONFLICT OF INTEREST ISSUES AND SIGN A WRITTEN FORM. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE CHAIR OF THE SCHOOL. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION FOR ALL POSITIONS IS DETERMINED USING DATA FROM STATE AND LOCAL SALARY RANGES FOR COMPARABLE POSITIONS. FORM 990, PAGE 6, PART VI, LINE 19 POLICIES ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE. FORM 990, PART XI, LINE 9 CAPITALIZED FUNDRAISING COSTS 21,119