Nonprofit · EIN 99-0327838
WAIMEA COUNTRY SCHOOL
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $800,081 | $781,082 | $18,999 | $725,911 | $193,928 | $531,983 |
| June 30, 2024 | 990 | $782,634 | $711,161 | $71,473 | $761,782 | $248,798 | $512,984 |
| June 30, 2023 | 990 | $638,792 | $695,018 | -$56,226 | $478,785 | $30,467 | $448,318 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $114,901
- Program service revenue
- $658,488
- Investment income
- $27,047
- Net income from fundraising events
- -$955
- Other revenue
- -$355
Expenses
- Grants and similar amounts paid
- $67,060
- Compensation of officers, directors and key employees
- $108,211
- Other salaries and wages
- $403,237
- Salaries, compensation and benefits (total)
- $582,320
- Professional fundraising fees
- $0
- Accounting fees
- $11,245
- Occupancy
- $65,173
- Travel
- $942
- Depreciation
- $1,344
- Program services (functional)
- $676,104
- Management and general (functional)
- $91,342
- Fundraising (functional)
- $13,636
Balance sheet and other
- Total assets, start of year
- $761,782
- Total assets, end of year
- $725,911
- Total liabilities, end of year
- $193,928
- Net assets, end of year
- $531,983
- Land, buildings and equipment
- $4,449
- Publicly traded securities
- $317,559
- Net assets without donor restrictions
- $499,271
- Net assets with donor restrictions
- $32,712
- Gross receipts
- $834,739
- Employees
- 20
- Volunteers
- 115
- Year formed
- 1996
- 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 |
|---|---|---|---|---|
| LAUREL MATSUDA | HEAD OF SCHOOL Officer | 50 | $93,025 | $12,721 |
| ANDREW ODELL | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| RANDY CAMPBELL | VICE-PRESIDENT/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MATT WILSON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JANICE ENGLISH | TRUSTEE Trustee or director, Officer | 1 | $0 | $0 |
| CORAL SHOCKEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AMY SALLING | HEAD OF SCHOOL(THRU 6/23) Officer | 40 | $47,494 | $6,946 |
| LAUREL MATSUDA | HEAD OF SCHOOL(FROM 7/23) Officer | 40 | $44,667 | $5,988 |
| ANDREW ODELL | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAZMINE HICKS | VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| AMY O'MEARA | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RANDY CAMPBELL | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MATT BYERLY | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AMY SALLING | HEAD OF SCHOOL Officer | 40 | $84,000 | $13,561 |
| ANDREW ODELL | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LEIA LAWRENCE | VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KELLY BARRICK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RANDY CAMPBELL | TREASURER Trustee or director, Officer | 0.5 | $0 | $0 |
| AMY O'MEARA | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
| JAZMINE HICKS | TRUSTEE Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 399, KAMUELA, HI 96743-0399
- In care of
- % AMY SALLING
- Principal officer (990 for 2024)
- LAUREL MATSUDA, PO BOX 399, KAMUELA HI, HI 96743
- Signed the 990
- MATT WILSON, TREASURER
- Phone
- (808) 885-0067
- Website
- WWW.WAIMEACOUNTRYSCHOOL.ORG
- Return prepared by
- ALEX J SMITH CPA
Mission
WAIMEA COUNTRY SCHOOL'S MISSION IS TO EDUCATE CHILDREN TO BECOME CONFIDENT, RESPONSIBLE, AND COMPASSIONATE PEOPLE.
Program accomplishments
- A CO-ED INDEPENDENT SCHOOL SERVING APPROXIMATELY 48 STUDENTS IN GRADES K-5. IT WAS FOUNDED IN 1996 BY FAMILIES SEEKING TO BALANCE ACADEMIC RIGOR AND FAMILY-CENTERED VALUES IN A STRUCTURED, HIGH-QUALITY PROGRAM.OUR MISSION IS TO EDUCATE CHILDREN TO BECOME CONFIDENT, RESPONSIBLE, AND COMPASSIONATE PEOPLE. WE OFFER A CHILD-CENTERED CURRICULUM IN THREE MULTIAGE CLASSROOMS (K/1, 2/3, AND 4/5), WHERE LEARNING IS A COLLABORATIVE JOURNEY; STUDENTS OF ALL AGES MENTOR EACH OTHER AND LEARN BOTH TO LEAD AND TO FOLLOW. -CONTINUED BELOW-Expenses $676,104 · grants $67,060 · revenue $659,088
- -CONTIUED FROM ABOVE-THIS IS SUPPORTED BY A LOW STUDENT-TEACHER RATIO THAT PRIORITIZES STRONG RELATIONSHIPS AND INDIVIDUAL ATTENTION. THE CURRICULUM IS MORE THAN A SET OF SUBJECTS; IT IS A WAY OF LEARNING THAT MELDS STRONG ACADEMICS WITH ESSENTIAL VALUES. THE CURRICULUM INCLUDES CORE ACADEMICS AS WELL AS MUSIC, ART, PHYSICAL EDUCATION, HAWAIIAN STUDIES, AND GARDENING. SOCIAL-EMOTIONAL LEARNING IS EMBEDDED ALONGSIDE ACADEMIC EXCELLENCE AND CULTURAL COMPETENCE. WCS IS FULLY ACCREDITED BY THE HAWAII ASSOCIATION OF INDEPENDENT SCHOOLS (HAIS) AND THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC).
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
- 99-0327838
- 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
- 1999
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $725,911
- Income (IRS master file)
- $834,739
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $800,081 | $781,082 | $725,911 | XML |
| 990 | June 2024 | $782,634 | $711,161 | $761,782 | IRS |
| 990 | June 2023 | $638,792 | $695,018 | $478,785 | XML |
| 990 | June 2022 | $582,417 | $592,859 | $630,441 | 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 99-0327838).
Questions about WAIMEA COUNTRY SCHOOL
- What is the EIN of WAIMEA COUNTRY SCHOOL?
- The employer identification number (EIN) of WAIMEA COUNTRY SCHOOL is 99-0327838.
- Is WAIMEA COUNTRY SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to WAIMEA COUNTRY SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIMEA COUNTRY 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 WAIMEA COUNTRY 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 WAIMEA COUNTRY 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 WAIMEA COUNTRY SCHOOL?
- The 990 for the year ended June 30, 2025 names LAUREL MATSUDA.
- Who are the officers and directors of WAIMEA COUNTRY SCHOOL?
- The 990 for the year ended June 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $93,025 (LAUREL MATSUDA, HEAD OF SCHOOL).
- How much revenue does WAIMEA COUNTRY SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $800,081, expenses of $781,082 and total assets of $725,911 at year end.
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