Nonprofit · EIN 99-0148715
PARENT PARTICIPATION NURSERY SCHOOL
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $349,910 | $309,366 | $40,544 | $861,228 | $70,198 | $791,030 |
| June 30, 2024 | 990 | $359,774 | $295,881 | $63,893 | $829,136 | $78,650 | $750,486 |
| June 30, 2023 | 990 | $281,277 | $296,909 | -$15,632 | $764,705 | $78,112 | $686,593 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $29,940
- of which government grants
- $29,940
- Program service revenue
- $309,652
- Investment income
- $10,526
- Net gain from sales of assets
- $2,183
- Net income from fundraising events
- -$208
- Other revenue
- -$208
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $3,650
- Other salaries and wages
- $179,446
- Salaries, compensation and benefits (total)
- $215,265
- Professional fundraising fees
- $0
- Accounting fees
- $6,054
- Occupancy
- $19,557
- Depreciation
- $22,964
- Program services (functional)
- $302,617
- Management and general (functional)
- $6,749
Balance sheet and other
- Total assets, start of year
- $829,136
- Total assets, end of year
- $861,228
- Total liabilities, end of year
- $70,198
- Net assets, end of year
- $791,030
- Land, buildings and equipment
- $448,026
- Publicly traded securities
- $296,508
- Gross receipts
- $650,764
- Employees
- 6
- Volunteers
- 2
- Year formed
- 1971
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NADEGE POWERS | MEMBERSHIP D Trustee or director | 3 | $0 |
| COURTNEY PAITSEL | SECRETARY Officer | 1 | $0 |
| MICHELLE PENNINGTON | VICE PRESIDE Officer | 1 | $0 |
| CHRISTOPHER SECRETI | TREASURER Officer | 1 | $0 |
| CAITLIN STRICKLAND | PRESIDENT Officer | 1 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NADEGE POWERS | MEMBERSHIP D Trustee or director | 2 | $0 |
| JULENE HOOPS | SECRETARY Officer | 0.5 | $0 |
| MAUREEN LENZI | VICE PRESIDE Officer | 2 | $0 |
| COURTNEY SIMPSON | TREASURER Officer | 2 | $0 |
| SHANNON STEVENSON | PRESIDENT Officer | 2 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NADEGE POWERS | MEMBERSHIP D Trustee or director | 2 | $0 |
| JULENE HOOPS | SECRETARY Officer | 0.5 | $0 |
| MAUREEN LENZI | VICE PRESIDE Officer | 2 | $0 |
| COURTNEY SIMPSON | TREASURER Officer | 2 | $0 |
| SHANNON STEVENSON | PRESIDENT Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 92 KANEOHE BAY DR, KAILUA, HI 96734-1755
- Principal officer (990 for 2024)
- CAITLIN STRICKLAND, 92 KANEOHE BAY DR, KAILUA, HI 96734
- Signed the 990
- CAITLIN STRICKLAND, PRESIDENT
- Phone
- (808) 254-8833
- Website
- HTTPS://PPNSKAILUA.ORG
- Return prepared by
- TERRY T TAMURA CPA
Mission
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.
Program accomplishments
- 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.Expenses $302,617 · revenue $309,652
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0148715
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B210)
- Assets (IRS master file)
- $861,228
- Income (IRS master file)
- $650,764
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $349,910 | $309,366 | $861,228 | XML |
| 990 | June 2024 | $359,774 | $295,881 | $829,136 | IRS |
| 990 | June 2023 | $281,277 | $296,909 | $764,705 | XML |
| 990 | June 2022 | $347,366 | $246,547 | $781,574 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0148715).
Questions about PARENT PARTICIPATION NURSERY SCHOOL
- What is the EIN of PARENT PARTICIPATION NURSERY SCHOOL?
- The employer identification number (EIN) of PARENT PARTICIPATION NURSERY SCHOOL is 99-0148715.
- Is PARENT PARTICIPATION NURSERY SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to PARENT PARTICIPATION NURSERY SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PARENT PARTICIPATION NURSERY SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PARENT PARTICIPATION NURSERY SCHOOL due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PARENT PARTICIPATION NURSERY SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PARENT PARTICIPATION NURSERY SCHOOL?
- The 990 for the year ended June 30, 2025 names CAITLIN STRICKLAND.
- Who are the officers and directors of PARENT PARTICIPATION NURSERY SCHOOL?
- The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does PARENT PARTICIPATION NURSERY SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $349,910, expenses of $309,366 and total assets of $861,228 at year end.
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