Nonprofit · EIN 99-0181125
PSI CHILD CENTERS
Also known as SUNSHINE SCHOOL
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $913,050 | $801,665 | $111,385 | $1,240,116 | $217,500 | $1,022,616 |
| December 31, 2023 | 990 | $960,535 | $845,479 | $115,056 | $1,111,212 | $198,500 | $912,712 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $156,197
- of which government grants
- $138,652
- Program service revenue
- $736,670
- Investment income
- $19,937
- Net income from fundraising events
- $246
- Other revenue
- $246
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $98,447
- Other salaries and wages
- $410,269
- Salaries, compensation and benefits (total)
- $598,914
- Professional fundraising fees
- $0
- Accounting fees
- $6,963
- Occupancy
- $65,182
- Depreciation
- $35,869
- Program services (functional)
- $615,311
- Management and general (functional)
- $186,354
Balance sheet and other
- Total assets, start of year
- $1,111,212
- Total assets, end of year
- $1,240,116
- Total liabilities, end of year
- $217,500
- Net assets, end of year
- $1,022,616
- Land, buildings and equipment
- $617,446
- Gross receipts
- $920,002
- Employees
- 17
- Volunteers
- 11
- Year formed
- 1978
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JULIE KALAKAU | SCHOOL DIREC Officer | 40 | $85,866 | $12,581 |
| JOEY SHIBATA GRAZA | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| KRISHANNA TAKEMOTO-GENTILE MD | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| NANCY CUMMINGS | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| JOHN ROBERT MOORHEAD | DIR/PARENT L Trustee or director | 0.5 | $0 | $0 |
| JESUS GUILLEN | DIR/ MEMBER Trustee or director | 0.5 | $0 | $0 |
| SYLVIE FIELDS | DIR/ MEMBER Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JULIE KALAKAU | SCHOOL DIREC Officer | 40 | $88,986 | $10,448 |
| JOEY GRAZA | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| KRISHANNA TAKEMOTO-GENTILE MD | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| NANCY CUMMINGS | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| JOHN ROBERT MOORHEAD | DIR/PARENT L Trustee or director | 0.5 | $0 | $0 |
| JESUS GUILLEN | DIR/ MEMBER Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 175 KIHAPAI ST, KAILUA, HI 96734-2667
- Principal officer (990 for 2024)
- JOEY SHIBATA GRAZA, 175 KIHAPAI STREET, KAILUA, HI 96734
- Signed the 990
- NANCY CUMMINGS, TREASURER
- Phone
- (808) 261-8278
- Website
- SUNSHINESCHOOLKAILUA.COM
- Return prepared by
- WIKOFF COMBS & CO LLC
Mission
TO ESTABLISH AND MAINTAIN A CHILD CARE CENTER THAT PROVIDES AN ENVIRONMENT WHERE CHILDREN CAN GROW TO THEIR FULLEST POTENTIAL AND DEVELOP POSITIVE SELF-IMAGES.
Program accomplishments
- OPERATES A PRE-SCHOOL LOCATED IN KAILUA, OAHU, HAWAII THAT PROVIDES EDUCATION AND CHILDCARE FOR APPROXIMATELY 48 CHILDREN BETWEEN THE AGES OF 2 YEARS, 8 MONTHS AND 5 YEARS. THE DAILY SCHOOL SCHEDULE CONSISTS OF A BALANCE BETWEEN INDOOR AND OUTDOOR PERIODS. CHILDREN ACTIVELY ENGAGE IN CREATIVE MOVEMENT, PHYSICAL MOTOR SKILLS, LANGUAGE, LITERARY, SOCIAL, EMOTIONAL OPPORTUNITIES, COGNITIVE DEVELOPMENT (MATH, SCIENCE, SENSORY AND DISCOVERY), AND QUIET TIME.Expenses $615,311 · revenue $736,670
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0181125
- 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
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,240,116
- Income (IRS master file)
- $920,002
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $913,050 | $801,665 | $1,240,116 | IRS |
| 990 | December 2023 | $960,535 | $845,479 | $1,111,212 | XML |
| 990 | December 2022 | $863,391 | $761,066 | $1,013,172 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 99-0181125).
Questions about PSI CHILD CENTERS
- What is the EIN of PSI CHILD CENTERS?
- The employer identification number (EIN) of PSI CHILD CENTERS is 99-0181125.
- Is PSI CHILD CENTERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1978.
- Are donations to PSI CHILD CENTERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PSI CHILD CENTERS 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 PSI CHILD CENTERS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PSI CHILD CENTERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of PSI CHILD CENTERS?
- The 990 for the year ended December 31, 2024 names JOEY SHIBATA GRAZA.
- Who are the officers and directors of PSI CHILD CENTERS?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $85,866 (JULIE KALAKAU, SCHOOL DIREC).
- How much revenue does PSI CHILD CENTERS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $913,050, expenses of $801,665 and total assets of $1,240,116 at year end.
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