Nonprofit · EIN 99-0171474
ISLAND SCHOOL
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $11,184,529 | $9,127,816 | $2,056,713 | $22,087,511 | $2,745,818 | $19,341,693 |
| June 30, 2024 | 990 (amended) | $9,600,932 | $9,197,780 | $403,152 | $20,169,978 | $3,282,549 | $16,887,429 |
| June 30, 2023 | 990 | $9,547,143 | $7,705,258 | $1,841,885 | $24,353,956 | $8,229,115 | $16,124,841 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $3,111,022
- Program service revenue
- $7,829,732
- Investment income
- $215,011
- Net rental income
- $10,436
- Net gain from sales of assets
- $26,622
- Net income from fundraising events
- $18,328
- Other revenue
- $28,764
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $258,582
- Other salaries and wages
- $5,068,979
- Salaries, compensation and benefits (total)
- $6,451,684
- Professional fundraising fees
- $0
- Legal fees
- $5,867
- Accounting fees
- $151,729
- Depreciation
- $542,680
- Program services (functional)
- $6,931,483
- Management and general (functional)
- $2,196,333
Balance sheet and other
- Total assets, start of year
- $20,169,978
- Total assets, end of year
- $22,087,511
- Total liabilities, end of year
- $2,745,818
- Net assets, end of year
- $19,341,693
- Land, buildings and equipment
- $13,993,378
- Net assets without donor restrictions
- $16,376,979
- Net assets with donor restrictions
- $2,964,714
- Gross receipts
- $11,427,494
- Employees
- 130
- Volunteers
- 20
- Year formed
- 1977
- 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 | Other / benefits |
|---|---|---|---|---|
| NANCY NAGRAMADA | HEAD OF SCHO Officer | 40 | $228,224 | $26,832 |
| SAMUEL W PRATT | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTINE ING | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN BOWERS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JED GUSHMAN | ASSISTANT TR Trustee or director, Officer | 1 | $0 | $0 |
| MARC VENTURA | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| COLBY AYONON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEBRA BLACHOWIAK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSHUA BROWN-CLAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIN COBB-ADAMS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURA CUSHNIE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES GUERBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CYNTHIA HANNAH-WHITE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LINDSAY KAMM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| H PETER KING | DIRECTOR Trustee or director | 1 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WADE LORD | DIRECTOR Trustee or director | 1 | $0 |
| JANET MAYFIELD | DIRECTOR Trustee or director | 1 | $0 |
| TERI PEERS | DIRECTOR Trustee or director | 1 | $0 |
| KATHERINE G RICHARDSON | DIRECTOR Trustee or director | 1 | $0 |
| LAURA RYAN | DIRECTOR Trustee or director | 1 | $0 |
| WILL SUMMERHAYS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NANCY NAGRAMADA | HEAD OF SCHO Officer | 40 | $116,778 | $4,194 |
| COLBY AYONON | DIRECTOR Trustee or director | 1 | $1,000 | $0 |
| KATHERINE G RICHARDSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DAVID W PRATT | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| LAURA CUSHNIE | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| SAMUEL W PRATT | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JED GUSHMAN | ASSISTANT TR Trustee or director, Officer | 1 | $0 | $0 |
| CHARLES G KING | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTINE ING | ASSISTANT SE Trustee or director, Officer | 1 | $0 | $0 |
| DEBRA BLACHOWIAK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN BOWERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSHUA BROWN-CLAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIN COBBS-ADAMS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES GUERBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CYNTHIA HANNAH-WHITE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WADE LORD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JANET L MAYFIELD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TERI PEERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURA RYAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WILL SUMMERHAYS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARC VENTURA | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| VINCENT DURNAN | INTERIM HEAD OF SCHOOL/ PRINCIPAL Officer | 40 | $116,800 | $8,291 |
| KATHERINE G RICHARDSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DAVID W PRATT | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| SAMUEL W PRATT | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CHARLES G KING | ASST. TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LAURA CUSHNIE | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTINE ING | ASST. SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SONIA TOPENIO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DEBRA BLACHOWIAK | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| CYNTHIA HANNAH-WHITE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| COLBY AYONON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JED GUSHMAN | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JAMES GUERBER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WADE LORD | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| TERI PEERS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WILL SUMMERHAYS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| LAURA RYAN | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| ALAN KING | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JANET L MAYFIELD | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MARC VENTURA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3-1875 KAUMUALII HWY, LIHUE, HI 96766-9561
- Principal officer (990 for 2024)
- SAMUEL W PRATT
- Signed the 990
- SAMUEL W PRATT, PRESIDENT
- Phone
- (808) 246-0233
- Website
- WWW.ISCHOOL.ORG
- Return prepared by
- CLIFFORD ISARA CPA LLC
Mission
TO PREPARE OUR STUDENTS TO LIVE PRODUCTIVE, FULFILLING LIVES AS CONFIDENT, RESPONSIBLE LIFE-LONG LEARNERS AND CONTRIBUTING MEMBERS OF SOCIETY; TO EXPRESS FULLY THE TALENTS OF OUR FACULTY AND ADMINISTRATION THROUGH A CHALLENGING CURRICULUM THAT PREPARES STUDENTS FOR SUCCESSFUL HIGHER EDUCATION; TO PROVIDE A SAFE, NURTURING ENVIRONMENT THAT FOSTERS CREATIVITY, CRITICAL THINKING, INITIATIVE AND RESPECT FOR SELF AND OTHERS.
Program accomplishments
- PRE- KINDERGARTEN THRU TWELFTH GRADE SCHOOL OPERATION- 438 STUDENTSExpenses $6,931,483 · revenue $7,840,168
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
- 99-0171474
- 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
- 1976
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24Z)
- Assets (IRS master file)
- $22,087,511
- Income (IRS master file)
- $11,427,494
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $11,184,529 | $9,127,816 | $22,087,511 | IRS |
| 990 | June 2024 | $9,600,932 | $9,197,780 | $20,169,978 | IRS |
| 990 | June 2023 | $9,547,143 | $7,705,258 | $24,353,956 | XML |
| 990 | June 2022 | $8,201,619 | $6,900,678 | $21,360,134 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | 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 99-0171474).
Questions about ISLAND SCHOOL
- What is the EIN of ISLAND SCHOOL?
- The employer identification number (EIN) of ISLAND SCHOOL is 99-0171474.
- Is ISLAND SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to ISLAND SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ISLAND 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 ISLAND 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 ISLAND 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 ISLAND SCHOOL?
- The 990 for the year ended June 30, 2025 names SAMUEL W PRATT.
- Who are the officers and directors of ISLAND SCHOOL?
- The 990 for the year ended June 30, 2025 lists 21 people; 1 received compensation from the organization, the highest $228,224 (NANCY NAGRAMADA, HEAD OF SCHO).
- How much revenue does ISLAND SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $11,184,529, expenses of $9,127,816 and total assets of $22,087,511 at year end.
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