Nonprofit · EIN 99-0155064
EARLY SCHOOL
Tax-exempt · HONOLULU, HI 96826
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,427,405 | $1,396,683 | $30,722 | $1,999,216 | $437,112 | $1,562,104 |
| August 31, 2024 | 990 | $1,591,023 | $1,344,215 | $246,808 | $2,043,837 | $544,963 | $1,498,874 |
| August 31, 2023 | 990 | $1,426,900 | $1,309,363 | $117,537 | $1,279,989 | $77,249 | $1,202,740 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $182,344
- Program service revenue
- $1,223,555
- Investment income
- $11,932
- Net income from fundraising events
- $9,574
- Other revenue
- $9,574
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $88,233
- Other salaries and wages
- $741,040
- Salaries, compensation and benefits (total)
- $1,011,798
- Professional fundraising fees
- $0
- Accounting fees
- $52,358
- Occupancy
- $193,854
- Depreciation
- $3,847
- Program services (functional)
- $1,213,347
- Management and general (functional)
- $174,419
- Fundraising (functional)
- $8,917
Balance sheet and other
- Total assets, start of year
- $2,043,837
- Total assets, end of year
- $1,999,216
- Total liabilities, end of year
- $437,112
- Net assets, end of year
- $1,562,104
- Land, buildings and equipment
- $133,543
- Publicly traded securities
- $498,891
- Net assets without donor restrictions
- $1,562,104
- Gross receipts
- $1,428,624
- Employees
- 34
- Volunteers
- 13
- Year formed
- 1974
- 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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| VICKI SATO | EXECUTIVE DI Officer | 40 | $80,375 | $8,040 |
| KUO CHIANGLIAN | BOARD PRESID Trustee or director, Officer | 3 | $0 | $0 |
| BUFFY CUSHMAN-PATZ | ASSISTANT PR Trustee or director, Officer | 3 | $0 | $0 |
| RYAN WOODWARD | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| TRINA ORIMOTO | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| MITCHELL REMBA | DIRECTOR Trustee or director | 3 | $0 | $0 |
| IRIS SAITO | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MELEANA WOLF | DIRECTOR Trustee or director | 3 | $0 | $0 |
| CHELSEA YIM | DIRECTOR Trustee or director | 3 | $0 | $0 |
| TONY BENDER | DIRECTOR Trustee or director | 3 | $0 | $0 |
990 for the year ended August 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICKI SATO | EXECUTIVE DI Trustee or director, Officer | 3 | $75,267 |
| KIRA WATANABE | ASSISTANT DI Trustee or director, Officer | 40 | $71,376 |
| KUO CHIANG-LIAN | ASSISTANT PR Trustee or director, Officer | 3 | $0 |
| BUFFY CUSHMAN-PATZ | BOARD PRESID Trustee or director, Officer | 3 | $0 |
| SUMOHA MIN | VICE PRESIDE Trustee or director, Officer | 3 | $0 |
| TRINA ORIMOTO | SECRETARY Trustee or director, Officer | 3 | $0 |
| MITCHELL REMBA | DIRECTOR Trustee or director | 3 | $0 |
| IRIS SAITO | DIRECTOR Trustee or director | 3 | $0 |
| MELEANA WOLF | DIRECTOR Trustee or director | 3 | $0 |
| RYAN WOODWARD | TREASURER Trustee or director, Officer | 3 | $0 |
| CHELSEA YIM | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended August 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIRA WATANABE | ASSISTANT DI Trustee or director, Officer | 40 | $40,182 |
| LEIGH FITZGERALD THRU 042023 | PRESIDENT Trustee or director, Officer | 1.5 | $0 |
| STACEY GRAY THRU 072023 | DIRECTOR Trustee or director | 1.5 | $0 |
| PERRY NAAUAO THRU 082023 | TREASURER Trustee or director, Officer | 1.5 | $0 |
| BUFFY CUSHMAN-PATZ | BOARD PRESID Trustee or director, Officer | 1.5 | $0 |
| SUMOHA MIN | VICE PRESIDE Trustee or director, Officer | 1.5 | $0 |
| TRINA ORIMOTO | SECRETARY Trustee or director, Officer | 1.5 | $0 |
| MITCHELL REMBA | DIRECTOR Trustee or director | 1.5 | $0 |
| IRIS SAITO | DIRECTOR Trustee or director | 1.5 | $0 |
| VICKI SATO | EXECUTIVE DI Trustee or director, Officer | 40 | $0 |
| MELEANA WOLF | DIRECTOR Trustee or director | 1.5 | $0 |
| RYAN WOODWARD | TREASURER Trustee or director, Officer | 1.5 | $0 |
Address and contacts
- Address (IRS master file)
- 2510 BINGHAM ST, HONOLULU, HI 96826-1539
- Principal officer (990 for 2024)
- KUO CHIANGLIAN, 2510 BINGHAM STREET, HONOLULU, HI 96826
- Signed the 990
- VICKI SATO, EXECUTIVE DIRECTOR
- Phone
- (808) 955-5881
- Website
- THEEARLYSCHOOL.ORG
- Return prepared by
- WIKOFF COMBS & CO LLC
Mission
OUR MISSION IS TO PROVIDE YOUNG CHILDREN IN HAWAI'I EXPERIENCES THAT CULTIVATE THEIR SOCIAL, EMOTIONAL, PHYSICAL, AND COGNITIVE DEVELOPMENT THROUGH PLAY, EXPLORATION, AND CONNECTION.
Program accomplishments
- THE PRESCHOOL PROGRAM (FOR CHILDREN AGES 3-5 YEARS OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE DEVELOPMENTAL NEEDS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF APPROXIMATELY 45 STUDENTS AND MAINTAINING A TOTAL OF 10 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 18,480 PER STUDENT ANNUALLY) THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION.Expenses $794,514 · revenue $800,804
- THE YOUNG CHILDREN'S PROGRAM (FOR CHILDREN AGES 18 MONTHS TO 3 YEARS OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE SPECIFIC DEVELOPMENTAL NEEDS OF INFANTS AND TODDLERS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF APPROXIMATELY 20 STUDENTS AND MAINTAINING A TOTAL OF 8 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT VARIOUS LEVELS FROM FAMILIES, STAFF MEMBERS, AND INTERESTED REPRESENTATIVES FROM THE LARGER COMMUNITY. THE PROGRAM OPERATES ALL 12-MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 21,516 PER STUDENT ANNUALLY), THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION.Expenses $418,833 · revenue $422,751
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 99-0155064
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21Z)
- Assets (IRS master file)
- $1,999,216
- Income (IRS master file)
- $1,428,624
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,427,405 | $1,396,683 | $1,999,216 | XML |
| 990 | August 2024 | $1,591,023 | $1,344,215 | $2,043,837 | XML |
| 990 | August 2023 | $1,426,900 | $1,309,363 | $1,279,989 | XML |
| 990 | August 2022 | $1,442,689 | $1,247,197 | $1,133,408 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | 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 99-0155064).
Questions about EARLY SCHOOL
- What is the EIN of EARLY SCHOOL?
- The employer identification number (EIN) of EARLY SCHOOL is 99-0155064.
- Is EARLY SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to EARLY SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EARLY 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 EARLY SCHOOL due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EARLY SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of EARLY SCHOOL?
- The 990 for the year ended August 31, 2025 names KUO CHIANGLIAN.
- Who are the officers and directors of EARLY SCHOOL?
- The 990 for the year ended August 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $80,375 (VICKI SATO, EXECUTIVE DI).
- How much revenue does EARLY SCHOOL have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,427,405, expenses of $1,396,683 and total assets of $1,999,216 at year end.
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