{"success":true,"data":{"_id":990171474,"filings":[{"Organization":{"value":null,"Person":["MARY CAPWELL","DEBRA BLACHOWIAK","BILL COWERN","DAVID BISSELL","TANYA GAMBY","LAURA CUSHNIE","JAY MANZANO","DANNY ERRICO","SONIA TOPENIO","H PETER KING","JAMES MAYFIELD","ALAN KING","WADE LORD","ROBERT SPRINGER","KATHERINE G RICHARDSON","DAVID PRATT","SAMUEL W PRATT","CHARLES G KING","JAMES GUERBER","DAVID W PROUDFOOT"],"Title":["SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL","PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY"],"Hours":[1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,101074,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,101074,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2013,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MICHAEL GOTO","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":104,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":104,"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":4852537,"Contributions":{"value":470917,"Other contributions":381690,"Contributions from gifts and grants":0,"Fundraising revenue":89227,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4229504,"Total revenue":{"value":4229504,"TUITION AND FEES":3959960,"MISC FEES AND COLLECTI":224814,"GROSS PROFIT ON LUNCH":44730},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":56024,"Investment income total":31784,"Net investment gain":24240,"Income from invest bond proceeds":0},"Other revenues":{"value":96092,"Other total":0,"Royalties revenue":0,"Net rental income":16707,"Net income from fundraising events":79385,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4987068,"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":3757053,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":3108763,"Pension plan contributions":50560,"Other employee benefits":362331,"Payroll taxes":235399},"Other expenses":{"value":1230015,"Management services":0,"Legal":0,"Accounting":36025,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":23854,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":13259,"Payments to affiliates":0,"Depreciation and depletion":309353,"Insurance":44273,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":409989,"PROGRAM SUPPLIES AND AC":118157,"UTILITIES":104715,"EQUIPMENT MAINTENANCE":101060,"JANITORIAL SERVICE":86057},"All other expenses":393262},"Functional Expenses":{"value":null,"Program Service Expenses":3783086,"Management And General Expenses":1203982,"Fundraising Expenses":0}},"Assets":{"value":13667603,"Non-interest bearing cash":1395385,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1813343,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":10341,"Prepaid expenses deferred charges":113220,"Land, building, equipment":8770601,"Investments publicly traded":0,"Investments other":943443,"Investments program related":0,"Intangible assets":0,"Other assets":621270},"Liabilities":{"value":4411815,"Sum of Total Liabilities":0,"Accounts payable, accrued":303085,"Grants payable":0,"Deferred, revenue":3877440,"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":231290},"Fund balance":{"value":9255788,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":8217744,"Temporarily restricted net assets":431767,"Permanently restricted net assets":606277},"Ratings":{"Program Expense Ratio":{"score":0.7585791892149857,"percentile":0.5811123955757131},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.027723848370450343,"percentile":0.32327405155299543},"Liabilities to Assets Ratio":{"score":0.3227936164080856,"percentile":0.19245312855909136},"Operating Reserve Ratio":{"score":2.7406089108871186,"percentile":0.6925225619758384},"Officer Compensation Ratio":{"score":0.020267219135572244,"percentile":0.9109212145069198},"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":0.6016385057356844,"percentile":0.610313649974412}},"source_xml":"201500479349300000_public.xml"},{"Organization":{"value":null,"Person":["KATHERINE G RICHARDSON","DAVID W PRATT","SAMUEL W PRATT","CHARLES G KING","LAURA CUSHNIE","CHRISTINE ING","SONIA TOPENIO","DEBRA BLACHOWIAK","CYNTHIA HANNAH-WHITE","COLBY AYONON","TANYA GAMBY","JAMES GUERBER","WADE LORD","TERI PEERS","WILL SUMMERHAYS","LAURA RYAN","ALAN KING","JANET L MAYFIELD","MARC VENTURA","KATE CONWAY"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,120839],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,70918],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,49921]},"Basic":{"value":null,"mission":"Educating the mind. inspiring the heart. preparing kauai's youth to lead lives of significance.","year":2020,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHERINE G RICHARDSON","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":21,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":18,"Number of employees total":110,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":110,"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":7685620,"Contributions":{"value":2326281,"Other contributions":2209536,"Contributions from gifts and grants":0,"Fundraising revenue":116745,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5153770,"Total revenue":{"value":5153770,"TUITION AND FEES":4849437,"MISC FEES AND COLLECTI":288436,"GROSS PROFIT ON LUNCH":15897},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":129336,"Investment income total":33140,"Net investment gain":96196,"Income from invest bond proceeds":0},"Other revenues":{"value":76233,"Other total":0,"Royalties revenue":0,"Net rental income":27068,"Net income from fundraising events":49165,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5931341,"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":4476741,"Current officers":187521,"Disqualified persons":0,"Other salaries and wages":3532775,"Pension plan contributions":52653,"Other employee benefits":435780,"Payroll taxes":268012},"Other expenses":{"value":1454600,"Management services":0,"Legal":0,"Accounting":62266,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15133,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":3648,"Payments to affiliates":0,"Depreciation and depletion":333972,"Insurance":74757,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":608514,"PROGRAM, CLASS AND CLUB":186170,"EQUIPMENT MAINTENANCE":156041,"JANITORIAL SERVICE & SU":143347,"REPAIRS AND MAINTENANCE":122956},"All other expenses":356310},"Functional Expenses":{"value":null,"Program Service Expenses":4075218,"Management And General Expenses":1856123,"Fundraising Expenses":0}},"Assets":{"value":19211778,"Non-interest bearing cash":3601075,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3247666,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":4813,"Prepaid expenses deferred charges":116674,"Land, building, equipment":9300897,"Investments publicly traded":0,"Investments other":1599987,"Investments program related":0,"Intangible assets":0,"Other assets":1340666},"Liabilities":{"value":6032754,"Sum of Total Liabilities":0,"Accounts payable, accrued":461582,"Grants payable":0,"Deferred, revenue":5317213,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":246851,"Unsecured notes loans payable":0,"Other liabilities":7108},"Fund balance":{"value":13179024,"Net assets without donor restriction":10375839,"Net assets with donor restriction":2803185,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6870652016129236,"percentile":0.5296472332095413},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.22825471464891578,"percentile":0.7828622985118855},"Liabilities to Assets Ratio":{"score":0.3140133099601713,"percentile":0.19600320697176324},"Operating Reserve Ratio":{"score":3.239027734200411,"percentile":0.7283569837391293},"Officer Compensation Ratio":{"score":0.020372964562313987,"percentile":0.9103556597235619},"Program Expense Growth":{"score":0.018246223757616135,"percentile":0.39738654894040365},"Revenue Growth":{"score":0.06205097191010169,"percentile":0.6536720036754052},"Asset Growth":{"score":0.046538967534261955,"percentile":0.5133442132180787},"Independent Voting Board Pct":{"score":0.9473684210526315,"percentile":0.2662019989229709},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5865674570827507,"percentile":0.5658964523317513}},"source_xml":"202221179349300037_public.xml"},{"Organization":{"value":null,"Person":["KATHERINE G RICHARDSON","DAVID W PRATT","SAMUEL W PRATT","CHARLES G KING","LAURA CUSHNIE","CHRISTINE ING","SONIA TOPENIO","DEBRA BLACHOWIAK","CYNTHIA HANNAH-WHITE","COLBY AYONON","JED GUSHMAN","JAMES GUERBER","WADE LORD","TERI PEERS","WILL SUMMERHAYS","LAURA RYAN","ALAN KING","JANET L MAYFIELD","MARC VENTURA","KATE CONWAY"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,209715],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,145373],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,64342]},"Basic":{"value":null,"mission":"Educating the mind. inspiring the heart. preparing kauai's youth to lead lives of significance.","year":2021,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHERINE G RICHARDSON","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":19,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":18,"Number of employees total":115,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":115,"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":8201619,"Contributions":{"value":1672868,"Other contributions":1325546,"Contributions from gifts and grants":0,"Fundraising revenue":347322,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6360858,"Total revenue":{"value":6360858,"TUITION AND FEES":5930255,"MISC FEES AND COLLECTI":395628,"GROSS PROFIT ON LUNCH":34975},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":94572,"Investment income total":63435,"Net investment gain":31137,"Income from invest bond proceeds":0},"Other revenues":{"value":73321,"Other total":0,"Royalties revenue":0,"Net rental income":8686,"Net income from fundraising events":64635,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6900678,"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":5154764,"Current officers":212120,"Disqualified persons":0,"Other salaries and wages":4027097,"Pension plan contributions":80056,"Other employee benefits":540135,"Payroll taxes":295356},"Other expenses":{"value":1745914,"Management services":0,"Legal":39995,"Accounting":30343,"Lobbying services":0,"Investment management fees":0,"Other services":38121,"Advertising":0,"Office expenses":14635,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":9874,"Payments to affiliates":0,"Depreciation and depletion":341257,"Insurance":83615,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":786102,"PROGRAM, CLASS AND CLUB":329674,"EQUIPMENT MAINTENANCE":164032,"JANITORIAL SERVICE & SU":158251,"REPAIRS AND MAINTENANCE":134145},"All other expenses":401972},"Functional Expenses":{"value":null,"Program Service Expenses":4812226,"Management And General Expenses":2088452,"Fundraising Expenses":0}},"Assets":{"value":21360134,"Non-interest bearing cash":3795227,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4176342,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7639,"Prepaid expenses deferred charges":91391,"Land, building, equipment":9336931,"Investments publicly traded":0,"Investments other":1400946,"Investments program related":0,"Intangible assets":0,"Other assets":2551658},"Liabilities":{"value":7124990,"Sum of Total Liabilities":0,"Accounts payable, accrued":379610,"Grants payable":0,"Deferred, revenue":6443604,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":240058,"Unsecured notes loans payable":0,"Other liabilities":61718},"Fund balance":{"value":14235144,"Net assets without donor restriction":11257540,"Net assets with donor restriction":2977604,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6973555352097287,"percentile":0.5352881586685249},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.15862002368069036,"percentile":0.7096688004248902},"Liabilities to Assets Ratio":{"score":0.33356485497703336,"percentile":0.18826190160151943},"Operating Reserve Ratio":{"score":3.095367440706551,"percentile":0.718995711420926},"Officer Compensation Ratio":{"score":0.030390492064692774,"percentile":0.8577248776218568},"Program Expense Growth":{"score":0.026628261844438252,"percentile":0.43418257567902685},"Revenue Growth":{"score":0.06148723248110413,"percentile":0.6516170467357121},"Asset Growth":{"score":0.056450863696897384,"percentile":0.5509986887505337},"Independent Voting Board Pct":{"score":0.9473684210526315,"percentile":0.2662019989229709},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5780590888133047,"percentile":0.5407045820290166}},"source_xml":"202301299349304880_public.xml"},{"Organization":{"value":null,"Person":["NANCY NAGRAMADA","KATHERINE G RICHARDSON","DAVID W PRATT","LAURA CUSHNIE","SAMUEL W PRATT","JED GUSHMAN","CHARLES G KING","CHRISTINE ING","COLBY AYONON","DEBRA BLACHOWIAK","BRIAN BOWERS","JOSHUA BROWN-CLAY","ERIN COBBS-ADAMS","JAMES GUERBER","CYNTHIA HANNAH-WHITE","WADE LORD","JANET L MAYFIELD","TERI PEERS","LAURA RYAN","WILL SUMMERHAYS","MARC VENTURA"],"Title":["HEAD OF SCHO","PRESIDENT","VICE PRESIDE","VICE PRESIDE","TREASURER","ASSISTANT TR","SECRETARY","ASSISTANT SE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[120972,0,0,0,0,0,0,0,1000,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[116778,0,0,0,0,0,0,0,1000,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[4194,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Educating the mind. inspiring the heart. preparing kauai's youth to lead lives of significance.","year":2023,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SAMUEL W PRATT","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":20,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":20,"Number of independent voting members":18,"Number of employees total":122,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":122,"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":9600932,"Contributions":{"value":1832792,"Other contributions":1623267,"Contributions from gifts and grants":0,"Fundraising revenue":209525,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7490256,"Total revenue":{"value":7490256,"TUITION AND FEES":7068105,"MISC FEES AND COLLECTIONS":389428,"GROSS PROFIT ON LUNCH SALES":32723},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":137054,"Investment income total":158376,"Net investment gain":-21322,"Income from invest bond proceeds":0},"Other revenues":{"value":140830,"Other total":0,"Royalties revenue":0,"Net rental income":16614,"Net income from fundraising events":124216,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9197780,"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":6598438,"Current officers":252209,"Disqualified persons":0,"Other salaries and wages":5216874,"Pension plan contributions":92990,"Other employee benefits":649089,"Payroll taxes":387276},"Other expenses":{"value":2599342,"Management services":0,"Legal":16785,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":81738,"Advertising":0,"Office expenses":29821,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":522278,"Insurance":86423,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1257014,"PROGRAM, CLASS AND CLUBS":544178,"REPAIRS AND MAINTENANCE":339834,"JANITORIAL SERVICE & SUPP":195309,"EQUIPMENT MAINTENANCE":177693},"All other expenses":605283},"Functional Expenses":{"value":null,"Program Service Expenses":7059826,"Management And General Expenses":2137954,"Fundraising Expenses":0}},"Assets":{"value":20169978,"Non-interest bearing cash":4548180,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":74824,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":11713,"Prepaid expenses deferred charges":80427,"Land, building, equipment":13738574,"Investments publicly traded":0,"Investments other":1554725,"Investments program related":0,"Intangible assets":0,"Other assets":161535},"Liabilities":{"value":3282549,"Sum of Total Liabilities":0,"Accounts payable, accrued":269486,"Grants payable":0,"Deferred, revenue":2716566,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":254706,"Unsecured notes loans payable":0,"Other liabilities":41791},"Fund balance":{"value":16887429,"Net assets without donor restriction":15956460,"Net assets with donor restriction":930969,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.767557606291953,"percentile":0.5896463873426083},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04199092338118841,"percentile":0.5067849353911271},"Liabilities to Assets Ratio":{"score":0.16274430244792532,"percentile":0.2744845001827171},"Operating Reserve Ratio":{"score":2.1929180737090905,"percentile":0.6396168834331428},"Officer Compensation Ratio":{"score":0.013261026030194243,"percentile":0.945898677783709},"Program Expense Growth":{"score":0.05500406284341839,"percentile":0.5497583121179844},"Revenue Growth":{"score":0.06637428496527276,"percentile":0.6691180567162516},"Asset Growth":{"score":0.05763883685170418,"percentile":0.5553260643143051},"Independent Voting Board Pct":{"score":0.9,"percentile":0.23882945974943737},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5771322015128599,"percentile":0.5379845903803768}},"source_xml":"202531369349302233_public.xml"},{"Organization":{"value":null,"Person":["KATHERINE G RICHARDSON","DAVID PRATT","SAMUEL W PRATT","CHARLES G KING","JAMES GUERBER","DAVID W PROUDFOOT","SONIA TOPENIO","DEBRA BLACHOWIAK","BILL COWERN","DAVID BISSELL","TANYA GAMBY","LAURA CUSHNIE","JAY MANZANO","CHRISTINE ING","WILL SUMMERHAYS","H PETER KING","ALAN KING","WADE LORD","L SHANNON GRAVES"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,132892],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,132892],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2016,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHERINE G RICHARDSON","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":19,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":121,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":121,"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":6296842,"Contributions":{"value":631350,"Other contributions":494870,"Contributions from gifts and grants":0,"Fundraising revenue":136480,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5414269,"Total revenue":{"value":5414269,"TUITION AND FEES":5037391,"MISC FEES AND COLLECTI":319424,"GROSS PROFIT ON LUNCH":57454},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4062,"Investment income total":32148,"Net investment gain":-28086,"Income from invest bond proceeds":0},"Other revenues":{"value":247161,"Other total":0,"Royalties revenue":0,"Net rental income":23022,"Net income from fundraising events":224139,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6025250,"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":4172642,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":3500384,"Pension plan contributions":47565,"Other employee benefits":375848,"Payroll taxes":248845},"Other expenses":{"value":1852608,"Management services":0,"Legal":0,"Accounting":38215,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":20057,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":15792,"Payments to affiliates":0,"Depreciation and depletion":308145,"Insurance":50359,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":790321,"PROGRAM, CLASS AND CLUB":398775,"EQUIPMENT MAINTENANCE":135150,"JANITORIAL SERVICE & SU":131674,"BAD DEBTS":124722},"All other expenses":629719},"Functional Expenses":{"value":null,"Program Service Expenses":3933987,"Management And General Expenses":2091263,"Fundraising Expenses":0}},"Assets":{"value":14328013,"Non-interest bearing cash":1160382,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2421708,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":10508,"Prepaid expenses deferred charges":178686,"Land, building, equipment":8385608,"Investments publicly traded":0,"Investments other":1132067,"Investments program related":0,"Intangible assets":0,"Other assets":1039054},"Liabilities":{"value":4894103,"Sum of Total Liabilities":0,"Accounts payable, accrued":351274,"Grants payable":0,"Deferred, revenue":4469245,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":25768,"Other liabilities":47816},"Fund balance":{"value":9433910,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":8121367,"Temporarily restricted net assets":686648,"Permanently restricted net assets":625895},"Ratings":{"Program Expense Ratio":{"score":0.6529168084311854,"percentile":0.5137149267318118},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.043131461770836876,"percentile":0.5093950511129829},"Liabilities to Assets Ratio":{"score":0.34157583469529235,"percentile":0.1851890999011853},"Operating Reserve Ratio":{"score":2.377994772001162,"percentile":0.6594860939979091},"Officer Compensation Ratio":{"score":0.022055848305049582,"percentile":0.9016706332015821},"Program Expense Growth":{"score":0.02053097139487648,"percentile":0.40737882829577693},"Revenue Growth":{"score":0.0870559767244616,"percentile":0.7321923562880982},"Asset Growth":{"score":0.015085692378611118,"percentile":0.3831870735530487},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5890685029768341,"percentile":0.5732730872815143}},"source_xml":"201830749349301333_public.xml"},{"Organization":{"value":null,"Person":["KATHERINE G RICHARDSON","DAVID W PRATT","SAMUEL W PRATT","CHARLES G KING","LAURA CUSHNIE","CHRISTINE ING","SONIA TOPENIO","DEBRA BLACHOWIAK","CYNTHIA HANNAH-WHITE","DAVID J BISSELL","TANYA GAMBY","JAMES GUERBER","WADE LORD","DAVID W PROUDFOOT","WILL SUMMERHAYS","LAURA RYAN","ALAN KING","JANET L MAYFIELD","MARC VENTURA","L SHANNON GRAVES"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,207727],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,156397],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,51330]},"Basic":{"value":null,"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.","year":2019,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHERINE G RICHARDSON","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":19,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":129,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":129,"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":7195254,"Contributions":{"value":1435580,"Other contributions":1283576,"Contributions from gifts and grants":0,"Fundraising revenue":152004,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5512203,"Total revenue":{"value":5512203,"TUITION AND FEES":5079980,"MISC FEES AND COLLECTI":405070,"GROSS PROFIT ON LUNCH":27153},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":58982,"Investment income total":43537,"Net investment gain":15445,"Income from invest bond proceeds":0},"Other revenues":{"value":188489,"Other total":0,"Royalties revenue":0,"Net rental income":70647,"Net income from fundraising events":117842,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6305881,"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":4604016,"Current officers":212563,"Disqualified persons":0,"Other salaries and wages":3611390,"Pension plan contributions":48021,"Other employee benefits":456913,"Payroll taxes":275129},"Other expenses":{"value":1701865,"Management services":0,"Legal":0,"Accounting":67691,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":10216,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":335407,"Insurance":65398,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":742206,"PROGRAM, CLASS AND CLUB":313405,"EQUIPMENT MAINTENANCE":174354,"REPAIRS AND MAINTENANCE":138854,"JANITORIAL SERVICE & SU":115593},"All other expenses":480947},"Functional Expenses":{"value":null,"Program Service Expenses":4221371,"Management And General Expenses":2084510,"Fundraising Expenses":0}},"Assets":{"value":16100881,"Non-interest bearing cash":2715749,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2399339,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":8546,"Prepaid expenses deferred charges":74592,"Land, building, equipment":8166583,"Investments publicly traded":0,"Investments other":1306619,"Investments program related":0,"Intangible assets":0,"Other assets":1429453},"Liabilities":{"value":4898467,"Sum of Total Liabilities":0,"Accounts payable, accrued":327641,"Grants payable":0,"Deferred, revenue":3510330,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":783600,"Unsecured notes loans payable":0,"Other liabilities":276896},"Fund balance":{"value":11202414,"Net assets without donor restriction":8623232,"Net assets with donor restriction":2579182,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6694339775837825,"percentile":0.5209001635342737},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1236055044060988,"percentile":0.6613079844840064},"Liabilities to Assets Ratio":{"score":0.30423596075270665,"percentile":0.20000249904544656},"Operating Reserve Ratio":{"score":2.553311900430725,"percentile":0.6762867505520629},"Officer Compensation Ratio":{"score":0.032941788784152444,"percentile":0.8443693844390385},"Program Expense Growth":{"score":0.02303885179496797,"percentile":0.41840666803198967},"Revenue Growth":{"score":0.06367654408262104,"percentile":0.6595686662181597},"Asset Growth":{"score":0.034647659053301506,"percentile":0.46529366296711333},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6142875116343808,"percentile":0.6467424595276002}},"source_xml":"202101349349307795_public.xml"},{"Organization":{"value":null,"Person":["MARY CAPWELL","DEBRA BLACHOWIAK","BILL COWERN","DAVID BISSELL","TANYA GAMBY","LAURA CUSHNIE","JAY MANZANO","CHRISTINE ING","SONIA TOPENIO","H PETER KING","JAMES MAYFIELD","ALAN KING","WADE LORD","ROBERT SPRINGER","KATHERINE G RICHARDSON","DAVID PRATT","SAMUEL W PRATT","CHARLES G KING","JAMES GUERBER","DAVID W PROUDFOOT"],"Title":["SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL","PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY"],"Hours":[1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,104726,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,104726,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2014,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MICHAEL GOTO","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":103,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":103,"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":5264453,"Contributions":{"value":403083,"Other contributions":310998,"Contributions from gifts and grants":0,"Fundraising revenue":92085,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4724047,"Total revenue":{"value":4724047,"TUITION AND FEES":4218209,"MISC FEES AND COLLECTI":481562,"GROSS PROFIT ON LUNCH":24276},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":31370,"Investment income total":34636,"Net investment gain":-3266,"Income from invest bond proceeds":0},"Other revenues":{"value":105953,"Other total":0,"Royalties revenue":0,"Net rental income":21750,"Net income from fundraising events":84203,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5444883,"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":3773272,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":3126354,"Pension plan contributions":50505,"Other employee benefits":358537,"Payroll taxes":237876},"Other expenses":{"value":1671611,"Management services":0,"Legal":0,"Accounting":41907,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":18928,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":14054,"Payments to affiliates":0,"Depreciation and depletion":313560,"Insurance":44867,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":698236,"PROGRAM, CLASS AND CLUB":382666,"EQUIPMENT MAINTENANCE":109623,"UTILITIES":108521,"BAD DEBTS":97426},"All other expenses":540059},"Functional Expenses":{"value":null,"Program Service Expenses":3552905,"Management And General Expenses":1891978,"Fundraising Expenses":0}},"Assets":{"value":13679578,"Non-interest bearing cash":1271205,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2068068,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":6650,"Prepaid expenses deferred charges":92631,"Land, building, equipment":8588483,"Investments publicly traded":0,"Investments other":934771,"Investments program related":0,"Intangible assets":0,"Other assets":717770},"Liabilities":{"value":4525547,"Sum of Total Liabilities":0,"Accounts payable, accrued":278728,"Grants payable":0,"Deferred, revenue":4126041,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":70169,"Other liabilities":50609},"Fund balance":{"value":9154031,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":8001973,"Temporarily restricted net assets":538668,"Permanently restricted net assets":613390},"Ratings":{"Program Expense Ratio":{"score":0.6525218264561424,"percentile":0.5135590455398645},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03427326637734253,"percentile":0.31125920403596813},"Liabilities to Assets Ratio":{"score":0.33082504445678074,"percentile":0.18931191036866246},"Operating Reserve Ratio":{"score":2.512373176797371,"percentile":0.672488040743219},"Officer Compensation Ratio":{"score":0.019233838449788546,"percentile":0.9162505183031208},"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":0.5724103170523133,"percentile":0.5240608569383586}},"source_xml":"201641249349301519_public.xml"},{"Organization":{"value":null,"Person":["KATHERINE G RICHARDSON","DAVID PRATT","SAMUEL W PRATT","CHARLES G KING","JAMES GUERBER","DAVID W PROUDFOOT","MARY CAPWELL","DEBRA BLACHOWIAK","BILL COWERN","DAVID BISSELL","TANYA GAMBY","LAURA CUSHNIE","JAY MANZANO","CHRISTINE ING","SONIA TOPENIO","H PETER KING","JAMES MAYFIELD","ALAN KING","WADE LORD","L SHANNON GRAVES"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,63784],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,63784],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2015,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MICHAEL GOTO","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":19,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":126,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":126,"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":5756740,"Contributions":{"value":550624,"Other contributions":455637,"Contributions from gifts and grants":0,"Fundraising revenue":94987,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4923823,"Total revenue":{"value":4923823,"TUITION AND FEES":4554511,"MISC FEES AND COLLECTI":312189,"GROSS PROFIT ON LUNCH":57123},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":32539,"Investment income total":36099,"Net investment gain":-3560,"Income from invest bond proceeds":0},"Other revenues":{"value":249754,"Other total":0,"Royalties revenue":0,"Net rental income":20306,"Net income from fundraising events":229448,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5813738,"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":4080979,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":3422416,"Pension plan contributions":45453,"Other employee benefits":367354,"Payroll taxes":245756},"Other expenses":{"value":1732759,"Management services":0,"Legal":0,"Accounting":55611,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":16058,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":14898,"Payments to affiliates":0,"Depreciation and depletion":312175,"Insurance":46434,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":745148,"PROGRAM, CLASS AND CLUB":394714,"JANITORIAL SERVICE & SU":126128,"EQUIPMENT MAINTENANCE":118173,"UTILITIES":106133},"All other expenses":542435},"Functional Expenses":{"value":null,"Program Service Expenses":3877693,"Management And General Expenses":1936045,"Fundraising Expenses":0}},"Assets":{"value":13790182,"Non-interest bearing cash":1027683,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2108712,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7246,"Prepaid expenses deferred charges":258967,"Land, building, equipment":8312034,"Investments publicly traded":0,"Investments other":948751,"Investments program related":0,"Intangible assets":0,"Other assets":1126789},"Liabilities":{"value":4710398,"Sum of Total Liabilities":0,"Accounts payable, accrued":323175,"Grants payable":0,"Deferred, revenue":4298754,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":47477,"Other liabilities":40992},"Fund balance":{"value":9079784,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":7757395,"Temporarily restricted net assets":706573,"Permanently restricted net assets":615816},"Ratings":{"Program Expense Ratio":{"score":0.6669879172401646,"percentile":0.5197701255910999},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0099010898529376,"percentile":0.36059277568391984},"Liabilities to Assets Ratio":{"score":0.3415762025475806,"percentile":0.18518848538181318},"Operating Reserve Ratio":{"score":2.371999219779082,"percentile":0.658888712171291},"Officer Compensation Ratio":{"score":0.010971254638581925,"percentile":0.956223715499571},"Program Expense Growth":{"score":0.0126551185141297,"percentile":0.37370619219692186},"Revenue Growth":{"score":0.08544333940416021,"percentile":0.7278299122779758},"Asset Growth":{"score":0.00446962290703952,"percentile":0.33867972850940065},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5623458211048172,"percentile":0.4939631624217585}},"source_xml":"201700979349300000_public.xml"},{"Organization":{"value":null,"Person":["KATHERINE G RICHARDSON","DAVID W PRATT","SAMUEL W PRATT","CHARLES G KING","LAURA CUSHNIE","CHRISTINE ING","SONIA TOPENIO","DEBRA BLACHOWIAK","CYNTHIA HANNAH-WHITE","COLBY AYONON","JED GUSHMAN","JAMES GUERBER","WADE LORD","TERI PEERS","WILL SUMMERHAYS","LAURA RYAN","ALAN KING","JANET L MAYFIELD","MARC VENTURA","VINCENT DURNAN"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","INTERIM HEAD OF SCHOOL/ PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,125091],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,116800],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,8291]},"Basic":{"value":null,"mission":"Educating the mind. inspiring the heart. preparing kauai's youth to lead lives of significance.","year":2022,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SAMUEL W PRATT","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":19,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":17,"Number of employees total":125,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":125,"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":9547143,"Contributions":{"value":1996465,"Other contributions":1804580,"Contributions from gifts and grants":0,"Fundraising revenue":191885,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7144495,"Total revenue":{"value":7144495,"TUITION AND FEES":6515110,"MISC FEES AND COLLECTIONS":579640,"GROSS PROFIT ON LUNCH SALES":49745},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":204335,"Investment income total":59030,"Net investment gain":145305,"Income from invest bond proceeds":0},"Other revenues":{"value":201848,"Other total":0,"Royalties revenue":0,"Net rental income":15231,"Net income from fundraising events":186617,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7705258,"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":5432615,"Current officers":241891,"Disqualified persons":0,"Other salaries and wages":4241302,"Pension plan contributions":82364,"Other employee benefits":550503,"Payroll taxes":316555},"Other expenses":{"value":2272643,"Management services":0,"Legal":2548,"Accounting":28206,"Lobbying services":0,"Investment management fees":0,"Other services":90884,"Advertising":0,"Office expenses":19365,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":10269,"Payments to affiliates":0,"Depreciation and depletion":351571,"Insurance":140226,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1097086,"PROGRAM, CLASS AND CLUB":512094,"REPAIRS AND MAINTENANCE":248051,"EQUIPMENT MAINTENANCE":170185,"JANITORIAL SERVICE & SU":166756},"All other expenses":532488},"Functional Expenses":{"value":null,"Program Service Expenses":5388127,"Management And General Expenses":2317131,"Fundraising Expenses":0}},"Assets":{"value":24353956,"Non-interest bearing cash":4963752,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4125302,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7639,"Prepaid expenses deferred charges":49764,"Land, building, equipment":12977822,"Investments publicly traded":0,"Investments other":1561603,"Investments program related":0,"Intangible assets":0,"Other assets":668074},"Liabilities":{"value":8229115,"Sum of Total Liabilities":0,"Accounts payable, accrued":555615,"Grants payable":0,"Deferred, revenue":7186506,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":347875,"Unsecured notes loans payable":0,"Other liabilities":139119},"Fund balance":{"value":16124841,"Net assets without donor restriction":15605492,"Net assets with donor restriction":519349,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.699279245419167,"percentile":0.536420210580587},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1929252552308057,"percentile":0.7491068806416723},"Liabilities to Assets Ratio":{"score":0.33789643867304353,"percentile":0.18658958955022098},"Operating Reserve Ratio":{"score":3.1606931266934866,"percentile":0.7233360258628337},"Officer Compensation Ratio":{"score":0.016234498572273635,"percentile":0.9315317304071653},"Program Expense Growth":{"score":0.03622301963533449,"percentile":0.4758384954254538},"Revenue Growth":{"score":0.06701768504696583,"percentile":0.67135191249579},"Asset Growth":{"score":0.06616629785431401,"percentile":0.5850757550057797},"Independent Voting Board Pct":{"score":0.8947368421052632,"percentile":0.2335774409523391},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5949335146572998,"percentile":0.5905717622030152}},"source_xml":"202441369349316229_public.xml"},{"Organization":{"value":null,"Person":["KATHERINE G RICHARDSON","DAVID PRATT","SAMUEL W PRATT","CHARLES G KING","DAVID W PROUDFOOT","LAURA CUSHNIE","SONIA TOPENIO","DEBRA BLACHOWIAK","BILL COWERN","DAVID BISSELL","TANYA GAMBY","JAMES GUERBER","JAY MANZANO","CHRISTINE ING","WILL SUMMERHAYS","H PETER KING","ALAN KING","JOAN MAAS","JANET MAYFIELD","L SHANNON GRAVES"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,141707],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,141707],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"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.","year":2017,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHERINE G RICHARDSON","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":21,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":20,"Number of independent voting members":20,"Number of employees total":121,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":121,"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":6570416,"Contributions":{"value":830420,"Other contributions":713705,"Contributions from gifts and grants":0,"Fundraising revenue":116715,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5476267,"Total revenue":{"value":5476267,"TUITION AND FEES":4988201,"MISC FEES AND COLLECTI":432310,"GROSS PROFIT ON LUNCH":55756},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":81333,"Investment income total":48625,"Net investment gain":32708,"Income from invest bond proceeds":0},"Other revenues":{"value":182396,"Other total":0,"Royalties revenue":0,"Net rental income":24368,"Net income from fundraising events":158028,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6266155,"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":4413831,"Current officers":141707,"Disqualified persons":0,"Other salaries and wages":3446550,"Pension plan contributions":60079,"Other employee benefits":489068,"Payroll taxes":276427},"Other expenses":{"value":1852324,"Management services":0,"Legal":0,"Accounting":41919,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":18392,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":16739,"Payments to affiliates":0,"Depreciation and depletion":319946,"Insurance":51273,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":869431,"PROGRAM, CLASS AND CLUB":414149,"EQUIPMENT MAINTENANCE":209452,"JANITORIAL SERVICE & SU":136354,"UTILITIES":109476},"All other expenses":534624},"Functional Expenses":{"value":null,"Program Service Expenses":4145599,"Management And General Expenses":2120556,"Fundraising Expenses":0}},"Assets":{"value":15222854,"Non-interest bearing cash":1427976,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2633641,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":12976,"Prepaid expenses deferred charges":168503,"Land, building, equipment":8330552,"Investments publicly traded":0,"Investments other":1199014,"Investments program related":0,"Intangible assets":0,"Other assets":1450192},"Liabilities":{"value":5490633,"Sum of Total Liabilities":0,"Accounts payable, accrued":282795,"Grants payable":0,"Deferred, revenue":4959623,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":5007,"Other liabilities":243208},"Fund balance":{"value":9732221,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":8108556,"Temporarily restricted net assets":991470,"Permanently restricted net assets":632195},"Ratings":{"Program Expense Ratio":{"score":0.6615857730937074,"percentile":0.5173481266061402},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.046307722372525575,"percentile":0.5166145981834149},"Liabilities to Assets Ratio":{"score":0.36068354856454643,"percentile":0.17818337421935557},"Operating Reserve Ratio":{"score":2.429377185850015,"percentile":0.6646012264111478},"Officer Compensation Ratio":{"score":0.022614665612325262,"percentile":0.8987251574689128},"Program Expense Growth":{"score":0.02866564351196039,"percentile":0.44302361351875447},"Revenue Growth":{"score":0.0777312700593313,"percentile":0.7058407531557167},"Asset Growth":{"score":0.0265881392135579,"percentile":0.43162900807916954},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5953216980624976,"percentile":0.5917280736295599}},"source_xml":"201941239349301819_public.xml"},{"Organization":{"value":null,"Person":["KATHERINE G RICHARDSON","DAVID W PRATT","SAMUEL W PRATT","CHARLES G KING","LAURA CUSHNIE","CHRISTINE ING","SONIA TOPENIO","DEBRA BLACHOWIAK","CYNTHIA HANNAH-WHITE","DAVID J BISSELL","TANYA GAMBY","JAMES GUERBER","WADE LORD","DAVID W PROUDFOOT","WILL SUMMERHAYS","LAURA RYAN","ALAN KING","JOAN MAAS","JANET L MAYFIELD","L SHANNON GRAVES"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","ASST. TREASURER","VICE PRESIDENT","ASST. SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","HEAD OF SCHOOL/ PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,198125],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,148217],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,49908]},"Basic":{"value":null,"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.","year":2018,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHERINE G RICHARDSON","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":20,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":124,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":124,"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":6784108,"Contributions":{"value":963289,"Other contributions":791186,"Contributions from gifts and grants":0,"Fundraising revenue":172103,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5608920,"Total revenue":{"value":5608920,"TUITION AND FEES":5148518,"MISC FEES AND COLLECTI":383329,"GROSS PROFIT ON LUNCH":77073},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":57783,"Investment income total":51397,"Net investment gain":6386,"Income from invest bond proceeds":0},"Other revenues":{"value":154116,"Other total":0,"Royalties revenue":0,"Net rental income":40720,"Net income from fundraising events":113396,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6226855,"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":4326927,"Current officers":206310,"Disqualified persons":0,"Other salaries and wages":3358190,"Pension plan contributions":48803,"Other employee benefits":439653,"Payroll taxes":273971},"Other expenses":{"value":1899928,"Management services":0,"Legal":0,"Accounting":58079,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":17808,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":4278,"Payments to affiliates":0,"Depreciation and depletion":333256,"Insurance":99610,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":847267,"PROGRAM, CLASS AND CLUB":374097,"EQUIPMENT MAINTENANCE":233195,"JANITORIAL SERVICE & SU":134074,"BANK FEES":105901},"All other expenses":539630},"Functional Expenses":{"value":null,"Program Service Expenses":4030753,"Management And General Expenses":2196102,"Fundraising Expenses":0}},"Assets":{"value":16468601,"Non-interest bearing cash":1952728,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2733304,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":12075,"Prepaid expenses deferred charges":136004,"Land, building, equipment":8248510,"Investments publicly traded":0,"Investments other":1273938,"Investments program related":0,"Intangible assets":0,"Other assets":2112042},"Liabilities":{"value":6149412,"Sum of Total Liabilities":0,"Accounts payable, accrued":340070,"Grants payable":0,"Deferred, revenue":5488911,"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":320431},"Fund balance":{"value":10319189,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":8252009,"Temporarily restricted net assets":1352199,"Permanently restricted net assets":714981},"Ratings":{"Program Expense Ratio":{"score":0.6473176266349545,"percentile":0.5114045016232589},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08214093879401684,"percentile":0.5910470197867029},"Liabilities to Assets Ratio":{"score":0.37340220945300695,"percentile":0.17370414251605534},"Operating Reserve Ratio":{"score":2.6447702732759955,"percentile":0.684442548379137},"Officer Compensation Ratio":{"score":0.03181782777983428,"percentile":0.8502701036899275},"Program Expense Growth":{"score":0.02258403094281193,"percentile":0.4163916740431242},"Revenue Growth":{"score":0.06811689725724357,"percentile":0.6751118677682804},"Asset Growth":{"score":0.037710639439970335,"percentile":0.477991783733834},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.601122745643868,"percentile":0.6087911665966387}},"source_xml":"202001219349300345_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["NANCY NAGRAMADA","KATHERINE G RICHARDSON","DAVID W PRATT","LAURA CUSHNIE","SAMUEL W PRATT","JED GUSHMAN","CHARLES G KING","CHRISTINE ING","COLBY AYONON","DEBRA BLACHOWIAK","BRIAN BOWERS","JOSHUA BROWN-CLAY","ERIN COBBS-ADAMS","JAMES GUERBER","CYNTHIA HANNAH-WHITE","WADE LORD","JANET L MAYFIELD","TERI PEERS","LAURA RYAN","WILL SUMMERHAYS","MARC VENTURA"],"Title":["HEAD OF SCHO","PRESIDENT","VICE PRESIDE","VICE PRESIDE","TREASURER","ASSISTANT TR","SECRETARY","ASSISTANT SE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[120972,0,0,0,0,0,0,0,1000,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[116778,0,0,0,0,0,0,0,1000,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[4194,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Educating the mind. inspiring the heart. preparing kauai's youth to lead lives of significance.","year":2023,"name":"ISLAND SCHOOL","phone":8082460233,"website":"WWW.ISCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SAMUEL W PRATT","year_formation":1977,"state_legal_domicile":"HI","total_volunteers":20,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"3-1875 KAUMUALII HWY, LIHUE, HI, 96766, USA","city":"LIHUE","state":"HI","country":"USA","zip_code":96766},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":20,"Number of independent voting members":18,"Number of employees total":122,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":122,"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":9600932,"Contributions":{"value":1832792,"Other contributions":1623267,"Contributions from gifts and grants":0,"Fundraising revenue":209525,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7490256,"Total revenue":{"value":7490256,"TUITION AND FEES":7068105,"MISC FEES AND COLLECTIONS":389428,"GROSS PROFIT ON LUNCH SALES":32723},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":137054,"Investment income total":158376,"Net investment gain":-21322,"Income from invest bond proceeds":0},"Other revenues":{"value":140830,"Other total":0,"Royalties revenue":0,"Net rental income":16614,"Net income from fundraising events":124216,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9197780,"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":6598438,"Current officers":252209,"Disqualified persons":0,"Other salaries and wages":5216874,"Pension plan contributions":92990,"Other employee benefits":649089,"Payroll taxes":387276},"Other expenses":{"value":2599342,"Management services":0,"Legal":16785,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":81738,"Advertising":0,"Office expenses":29821,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":522278,"Insurance":86423,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1257014,"PROGRAM, CLASS AND CLUBS":544178,"REPAIRS AND MAINTENANCE":339834,"JANITORIAL SERVICE & SUPP":195309,"EQUIPMENT MAINTENANCE":177693},"All other expenses":605283},"Functional Expenses":{"value":null,"Program Service Expenses":7059826,"Management And General Expenses":2137954,"Fundraising Expenses":0}},"Assets":{"value":20169978,"Non-interest bearing cash":4548180,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":74824,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":11713,"Prepaid expenses deferred charges":80427,"Land, building, equipment":13738574,"Investments publicly traded":0,"Investments other":1554725,"Investments program related":0,"Intangible assets":0,"Other assets":161535},"Liabilities":{"value":3282549,"Sum of Total Liabilities":0,"Accounts payable, accrued":269486,"Grants payable":0,"Deferred, revenue":2716566,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":254706,"Unsecured notes loans payable":0,"Other liabilities":41791},"Fund balance":{"value":16887429,"Net assets without donor restriction":15956460,"Net assets with donor restriction":930969,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.767557606291953,"percentile":0.5896463873426083},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04199092338118841,"percentile":0.5067849353911271},"Liabilities to Assets Ratio":{"score":0.16274430244792532,"percentile":0.2744845001827171},"Operating Reserve Ratio":{"score":2.1929180737090905,"percentile":0.6396168834331428},"Officer Compensation Ratio":{"score":0.013261026030194243,"percentile":0.945898677783709},"Program Expense Growth":{"score":0.05500406284341839,"percentile":0.5497583121179844},"Revenue Growth":{"score":0.06637428496527276,"percentile":0.6691180567162516},"Asset Growth":{"score":0.05763883685170418,"percentile":0.5553260643143051},"Independent Voting Board Pct":{"score":0.9,"percentile":0.23882945974943737},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5771322015128599,"percentile":0.5379845903803768}},"source_xml":"202531369349302233_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}