{"success":true,"data":{"_id":942322058,"filings":[{"Organization":{"value":null,"Person":["Christina DesJardin"],"Title":["School Director"],"Hours":[40.0],"Total Compensation":[46625],"Direct compensation":[46625],"Other compensation":[0]},"Basic":{"value":null,"mission":"Iroquois point preschool's mission is to provide a high quality preschool education to children ages 3-5 years old in the ewa beach community and surrounding areas.","year":2022,"name":"IROQUOIS POINT PRESCHOOL","phone":8084991279,"website":"www.iroquoispointpreschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Christina DesJardin","year_formation":1976,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"5111 Iroquois Avenue, Ewa Beach, HI, 96706, USA","city":"Ewa Beach","state":"HI","country":"USA","zip_code":96706},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":375992,"Contributions":{"value":110200,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":110200,"Related organizations":0},"Program revenue":{"value":262885,"Total revenue":262885,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2907,"Other total":2907,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":282529,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":194957,"Current officers":46625,"Disqualified persons":0,"Other salaries and wages":131012,"Pension plan contributions":0,"Other employee benefits":2647,"Payroll taxes":14673},"Other expenses":{"value":87572,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":26216,"Information technology":1448,"Royalties":0,"Occupancy":48000,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3516,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":8392},"Functional Expenses":{"value":null,"Program Service Expenses":267328,"Management And General Expenses":15201,"Fundraising Expenses":0}},"Assets":{"value":243306,"Non-interest bearing cash":244855,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":-1684,"Receivables from officers":135,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-5850,"Sum of Total Liabilities":0,"Accounts payable, accrued":-5850,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":249156,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9461966736158058,"percentile":0.8398348948305446},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.24857709738505074,"percentile":0.7996832480787922},"Liabilities to Assets Ratio":{"score":-0.024043796700451283,"percentile":0.999227139469678},"Operating Reserve Ratio":{"score":0.8611717735170549,"percentile":0.38243612551404443},"Officer Compensation Ratio":{"score":0.16502730693132386,"percentile":0.37926015861906953},"Program Expense Growth":{"score":0.11101865246501863,"percentile":0.6967153412893391},"Revenue Growth":{"score":0.2556625452655084,"percentile":0.9291739773019647},"Asset Growth":{"score":0.24869087631025732,"percentile":0.8891631133217283},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8066163744919008,"percentile":0.9626898579568806}},"source_xml":"202331119349301228_public.xml"},{"Organization":{"value":null,"Person":["Christina DesJardin"],"Title":["School Director"],"Hours":[40.0],"Total Compensation":[46945],"Direct compensation":[46945],"Other compensation":[0]},"Basic":{"value":null,"mission":"Iroquois point preschool's mission is to provide a high quality preschool education to children ages 3-5 years old in the ewa beach community and surrounding areas.","year":2023,"name":"IROQUOIS POINT PRESCHOOL","phone":8084991279,"website":"www.iroquoispointpreschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Christina DesJardin","year_formation":1976,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"5111 Iroquois Avenue, Ewa Beach, HI, 96706, USA","city":"Ewa Beach","state":"HI","country":"USA","zip_code":96706},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":6,"Total Gross UBI":10,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":290463,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":290463,"Total revenue":290453,"Total other revenue":10,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":273392,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":193183,"Current officers":46945,"Disqualified persons":0,"Other salaries and wages":126830,"Pension plan contributions":0,"Other employee benefits":3316,"Payroll taxes":16092},"Other expenses":{"value":80209,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":20558,"Information technology":2720,"Royalties":0,"Occupancy":48000,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2816,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":6115,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":258252,"Management And General Expenses":15140,"Fundraising Expenses":0}},"Assets":{"value":260629,"Non-interest bearing cash":262178,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":-1684,"Receivables from officers":135,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-5598,"Sum of Total Liabilities":0,"Accounts payable, accrued":-5598,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":266227,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9446216421841166,"percentile":0.837588312535748},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.058771685206033125,"percentile":0.5441279121784817},"Liabilities to Assets Ratio":{"score":-0.021478807039891953,"percentile":0.9991978473796075},"Operating Reserve Ratio":{"score":0.9533161175162405,"percentile":0.41015597607158394},"Officer Compensation Ratio":{"score":0.17171314449581554,"percentile":0.36568342509353874},"Program Expense Growth":{"score":0.07315454883076433,"percentile":0.6085744570912964},"Revenue Growth":{"score":0.11030964289295585,"percentile":0.785858648639039},"Asset Growth":{"score":0.20364553569669142,"percentile":0.8505287752952414},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7395049452409991,"percentile":0.9051950620582463}},"source_xml":"202431109349300543_public.xml"},{"Organization":{"value":null,"Person":["Christina DesJardin"],"Title":["School Director"],"Hours":[40.0],"Total Compensation":[41661],"Direct compensation":[41661],"Other compensation":[0]},"Basic":{"value":null,"mission":"Iroquois point preschool's mission is to provide a high quality preschool education to children ages 3-5 years old in the ewa beach community and surrounding areas.","year":2020,"name":"IROQUOIS POINT PRESCHOOL","phone":8084991279,"website":"www.iroquoispointpreschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Christina DesJardin","year_formation":1976,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"5111 Iroquois Avenue, Ewa Beach, HI, 96706, USA","city":"Ewa Beach","state":"HI","country":"USA","zip_code":96706},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":231731,"Contributions":{"value":400,"Other contributions":400,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":210941,"Total revenue":192903,"Total other revenue":18038,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20390,"Other total":20390,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":228448,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":154014,"Current officers":41661,"Disqualified persons":0,"Other salaries and wages":98033,"Pension plan contributions":0,"Other employee benefits":3061,"Payroll taxes":11259},"Other expenses":{"value":74434,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":119,"Office expenses":18299,"Information technology":1193,"Royalties":0,"Occupancy":48000,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4501,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2322,"Teacher Certification Expenses":376,"Classroom Party Expenses":1946},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":215296,"Management And General Expenses":13152,"Fundraising Expenses":0}},"Assets":{"value":151900,"Non-interest bearing cash":153449,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":-1684,"Receivables from officers":135,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-120,"Sum of Total Liabilities":0,"Accounts payable, accrued":-120,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":152020,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9424289116122706,"percentile":0.8344809599381309},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.01416728879606095,"percentile":0.43659306019407423},"Liabilities to Assets Ratio":{"score":-0.0007899934167215273,"percentile":0.9982551746627928},"Operating Reserve Ratio":{"score":0.6649215576411263,"percentile":0.315760553358262},"Officer Compensation Ratio":{"score":0.18236535229023673,"percentile":0.3450895144287286},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7113406091045844,"percentile":0.866808002507008}},"source_xml":"202141339349304524_public.xml"},{"Organization":{"value":null,"Person":["Christina DesJardin"],"Title":["School Director"],"Hours":[40.0],"Total Compensation":[46280],"Direct compensation":[46280],"Other compensation":[0]},"Basic":{"value":null,"mission":"Iroquois point preschool's mission is to provide a high quality preschool education to children ages 3-5 years old in the ewa beach community and surrounding areas.","year":2021,"name":"IROQUOIS POINT PRESCHOOL","phone":8084991279,"website":"www.iroquoispointpreschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Christina DesJardin","year_formation":1976,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"5111 Iroquois Avenue, Ewa Beach, HI, 96706, USA","city":"Ewa Beach","state":"HI","country":"USA","zip_code":96706},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":7,"Total Gross UBI":51,"Net unrelated business taxable income":0,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":238672,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":238621,"Total revenue":238621,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":51,"Investment income total":51,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":235000,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":165397,"Current officers":46280,"Disqualified persons":0,"Other salaries and wages":103986,"Pension plan contributions":0,"Other employee benefits":2298,"Payroll taxes":12833},"Other expenses":{"value":69603,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":119,"Office expenses":14562,"Information technology":1333,"Royalties":0,"Occupancy":48000,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1964,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3482,"CPR/First Aid Training":445,"Classroom Party/Events Expenses":3037},"All other expenses":143},"Functional Expenses":{"value":null,"Program Service Expenses":220393,"Management And General Expenses":14607,"Fundraising Expenses":0}},"Assets":{"value":156117,"Non-interest bearing cash":157666,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":-1684,"Receivables from officers":135,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":424,"Sum of Total Liabilities":0,"Accounts payable, accrued":424,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":155693,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9378425531914893,"percentile":0.8279158241563485},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.015385131058523831,"percentile":0.43995541587293563},"Liabilities to Assets Ratio":{"score":0.002715911784110635,"percentile":0.5488206963569653},"Operating Reserve Ratio":{"score":0.664327659574468,"percentile":0.3155394654968546},"Officer Compensation Ratio":{"score":0.19693617021276597,"percentile":0.3191721606390476},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6741531813561334,"percentile":0.7982806517020796}},"source_xml":"202201039349301565_public.xml"},{"Organization":{"value":null,"Person":["Christina DesJardin"],"Title":["School Director"],"Hours":[40.0],"Total Compensation":[47484],"Direct compensation":[47484],"Other compensation":[0]},"Basic":{"value":null,"mission":"Iroquois point preschool's mission is to provide a high quality preschool education to children ages 3-5 years old in the ewa beach community and surrounding areas.","year":2024,"name":"IROQUOIS POINT PRESCHOOL","phone":8084991279,"website":"www.iroquoispointpreschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Christina DesJardin","year_formation":1976,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"5111 Iroquois Avenue, Ewa Beach, HI, 96706, USA","city":"Ewa Beach","state":"HI","country":"USA","zip_code":96706},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":261369,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":261369,"Total revenue":261369,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":275448,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":193802,"Current officers":47484,"Disqualified persons":0,"Other salaries and wages":129061,"Pension plan contributions":0,"Other employee benefits":3028,"Payroll taxes":14229},"Other expenses":{"value":81646,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":19297,"Information technology":2640,"Royalties":0,"Occupancy":48000,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2512,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":9197,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":259593,"Management And General Expenses":15855,"Fundraising Expenses":0}},"Assets":{"value":251672,"Non-interest bearing cash":253221,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":-1684,"Receivables from officers":135,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-476,"Sum of Total Liabilities":0,"Accounts payable, accrued":-476,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":252148,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9424392262786443,"percentile":0.8344972730861253},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05386637282921846,"percentile":0.27945052040290386},"Liabilities to Assets Ratio":{"score":-0.0018913506468737087,"percentile":0.9984786548744496},"Operating Reserve Ratio":{"score":0.913682437338445,"percentile":0.398502180261785},"Officer Compensation Ratio":{"score":0.1723882547704104,"percentile":0.3643554946479861},"Program Expense Growth":{"score":0.05178840851791604,"percentile":0.5380513812755945},"Revenue Growth":{"score":0.03971708456495261,"percentile":0.5610354407280707},"Asset Growth":{"score":0.1429339691469918,"percentile":0.7706586274018897},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6615148494900178,"percentile":0.7693418684128795}},"source_xml":"202510929349301701_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Christina DesJardin"],"Title":["School Director"],"Hours":[40.0],"Total Compensation":[47484],"Direct compensation":[47484],"Other compensation":[0]},"Basic":{"value":null,"mission":"Iroquois point preschool's mission is to provide a high quality preschool education to children ages 3-5 years old in the ewa beach community and surrounding areas.","year":2024,"name":"IROQUOIS POINT PRESCHOOL","phone":8084991279,"website":"www.iroquoispointpreschool.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Christina DesJardin","year_formation":1976,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"5111 Iroquois Avenue, Ewa Beach, HI, 96706, USA","city":"Ewa Beach","state":"HI","country":"USA","zip_code":96706},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":261369,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":261369,"Total revenue":261369,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":275448,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":193802,"Current officers":47484,"Disqualified persons":0,"Other salaries and wages":129061,"Pension plan contributions":0,"Other employee benefits":3028,"Payroll taxes":14229},"Other expenses":{"value":81646,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":19297,"Information technology":2640,"Royalties":0,"Occupancy":48000,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2512,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":9197,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":259593,"Management And General Expenses":15855,"Fundraising Expenses":0}},"Assets":{"value":251672,"Non-interest bearing cash":253221,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":-1684,"Receivables from officers":135,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-476,"Sum of Total Liabilities":0,"Accounts payable, accrued":-476,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":252148,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9424392262786443,"percentile":0.8344972730861253},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05386637282921846,"percentile":0.27945052040290386},"Liabilities to Assets Ratio":{"score":-0.0018913506468737087,"percentile":0.9984786548744496},"Operating Reserve Ratio":{"score":0.913682437338445,"percentile":0.398502180261785},"Officer Compensation Ratio":{"score":0.1723882547704104,"percentile":0.3643554946479861},"Program Expense Growth":{"score":0.05178840851791604,"percentile":0.5380513812755945},"Revenue Growth":{"score":0.03971708456495261,"percentile":0.5610354407280707},"Asset Growth":{"score":0.1429339691469918,"percentile":0.7706586274018897},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6615148494900178,"percentile":0.7693418684128795}},"source_xml":"202510929349301701_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}