Nonprofit · EIN 99-0230276
THE PRESCHOOL AT KAPALUA
Tax-exempt (reinstated) · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $306,602 | $311,744 | -$5,142 | $142,763 | -$36,406 | $179,169 |
| May 31, 2025 | 990 | $318,463 | $330,696 | -$12,233 | $130,570 | -$53,741 | $184,311 |
| May 31, 2024 | 990 | $301,552 | $301,445 | $107 | $147,576 | -$48,968 | $196,544 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $15,000
- Program service revenue
- $289,170
- Investment income
- $2,432
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $175,356
- Salaries, compensation and benefits (total)
- $226,860
- Professional fundraising fees
- $0
- Occupancy
- $719
- Program services (functional)
- $311,744
Balance sheet and other
- Total assets, start of year
- $130,570
- Total assets, end of year
- $142,763
- Total liabilities, end of year
- -$36,406
- Net assets, end of year
- $179,169
- Gross receipts
- $306,602
- Employees
- 0
- Volunteers
- 4
- Year formed
- 1984
- 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 May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACKIE ALLAIRE | PRESIDENT Officer | 5 | $0 |
| TERESA ADAMS | VICE PRESIDENT Officer | 5 | $0 |
| TAMARA FELECHNER | SECRETARY/TREASURER Officer | 5 | $0 |
| ROD QUAM | DIRECTOR Trustee or director | 5 | $0 |
| RONDILYN FRANZ | DIRECTOR Trustee or director | 5 | $0 |
| KC LIEDERMAN | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended May 31, 2025: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACKIE ALLAIRE | PRESIDENT Officer | 5 | $0 |
| TERESA ADAMS | VICE PRESIDENT Officer | 5 | $0 |
| TAMARA FELECHNER | SECRETARY/TREASURER Officer | 5 | $0 |
| ROD QUAM | DIRECTOR Trustee or director | 5 | $0 |
| RONDILYN FRANZ | DIRECTOR Trustee or director | 5 | $0 |
| KC LIEDERMAN | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended May 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACKIE ALLAIRE | PRESIDENT Officer | 5 | $0 |
| TERESA ADAMS | VICE PRESIDENT Officer | 5 | $0 |
| TAMARA FELECHNER | SECRETARY/TREASURER Officer | 5 | $0 |
| ROD QUAM | DIRECTOR Trustee or director | 5 | $0 |
| RONDILYN FRANZ | DIRECTOR Trustee or director | 5 | $0 |
| KC LIEDERMAN | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 5960 L HONOAPIILANI RD, LAHAINA, HI 96761-0000
- Principal officer (990 for 2025)
- JACKIE ALLAIRE, 5960 L HONOAPIILANI RD, LAHAINA, HI 96761
- Signed the 990
- JACKIE ALLAIRE, PRESIDENT
- Phone
- (808) 669-5577
- Return prepared by
- BOECKMANN & ASSOCIATES LLC
Mission
PRESCHOOLING
Program accomplishments
- TUITIONSExpenses $311,744
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990 on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0230276
- 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
- 2018
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $142,763
- Income (IRS master file)
- $306,602
Revocation and reinstatement
- Exemption revoked
- October 15, 2016
- Posted by the IRS
- July 11, 2017
- Reinstated
- Effective October 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $306,602 | $311,744 | $142,763 | XML |
| 990 | May 2025 | $318,463 | $330,696 | $130,570 | XML |
| 990 | May 2024 | $301,552 | $301,445 | $147,576 | XML |
| 990 | May 2023 | $308,238 | $313,060 | $136,541 | IRS |
| 990 | May 2021 | – | – | – | 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 99-0230276).
Questions about THE PRESCHOOL AT KAPALUA
- What is the EIN of THE PRESCHOOL AT KAPALUA?
- The employer identification number (EIN) of THE PRESCHOOL AT KAPALUA is 99-0230276.
- Is THE PRESCHOOL AT KAPALUA tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2016 and reinstated it effective October 15, 2016.
- Are donations to THE PRESCHOOL AT KAPALUA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE PRESCHOOL AT KAPALUA 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 THE PRESCHOOL AT KAPALUA due?
- The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE PRESCHOOL AT KAPALUA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2026.
- Who is the principal officer of THE PRESCHOOL AT KAPALUA?
- The 990 for the year ended May 31, 2026 names JACKIE ALLAIRE.
- Who are the officers and directors of THE PRESCHOOL AT KAPALUA?
- The 990 for the year ended May 31, 2026 lists 6 people; 0 received compensation from the organization.
- How much revenue does THE PRESCHOOL AT KAPALUA have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $306,602, expenses of $311,744 and total assets of $142,763 at year end.
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