Hawaii Baptist Academy in Honolulu, Hawaii (HI)
Table of contents:
- Overview
- Detailed Reports
- Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Statement of Functional Expenses
- Balance Sheets
- Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
- Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
- Current Officers, Directors, Trustees, and Key Employees
- Other Information
- Analysis of Income-Producing Activities
- Information Regarding Taxable Subsidiaries and Disregarded Entities
- Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
- Statements About Activities
- Reason for Non-Private Foundation Status
- Support Schedule
- Lobbying Expenditures by Electing Public Charities
- Organizations performing similar types of work
| Hawaii Baptist Academy | |
| Employer Identification Number (EIN) | 990301266 |
| Name of Organization | Hawaii Baptist Academy |
| Address | 420 Wyllie St, Honolulu, HI 96817-1729 |
| Activities | Private school |
| Subsection | Religious Organization |
| Ruling Date | 08/1993 |
| Deductibility | Contributions are deductible |
| Foundation | School |
| Organization | Corporation |
| Exempt Organization Status | Unconditional Exemption |
| Tax Period | 2012 |
| Assets | $10,000,000 to $49,999,999 |
| Income | $10,000,000 to $49,999,999 |
| Filing Requirement | 990 - Not required to file (religious organization) |
| Asset Amount | $27,533,481 |
| Amount of Income | $9,500,611 |
| Form 990 Revenue Amount | $9,500,611 |
| National Taxonomy of Exempt Entities (NTEE) | Educational Institutions and Related Activities: Secondary, High School |
Non-representatives - add comments:
Amount of income in 2012: $9,500,611
| Hawaii Baptist Academy: | $9,500,611 |
| Other organizations performing similar types of work: | $732,183 |
Assets in 2012: $27,533,481
| Hawaii Baptist Academy: | $27,533,481 |
| Other organizations performing similar types of work: | $278,641 |
Expenses in 2002: $9,398,926
| Hawaii Baptist Academy: | $9,398,926 |
| Other organizations performing similar types of work: | $790,657 |
Income to expenses ratio in 2002: 1.0
| This organization: | 1.0 |
| Other organizations performing similar types of work: | 1.0 |
Expenses allocated to program services in 2002: 61.7%
| Hawaii Baptist Academy: | 61.7% |
| Other organizations performing similar types of work: | 77.3% |
Number of employees in 2002: 179
| Hawaii Baptist Academy: | 179 |
| Other organizations performing similar types of work: | 25 |
Employees paid over $50,000 in 2002: 8.4%
| This organization: | 8.4% |
| Other organizations performing similar types of work: | 18.2% |
Grants share in income in 2002: 7.3%
| This organization: | 7.3% |
| Other organizations performing similar types of work: | 1.1% |
Revenue for 2002
Assets at end of 2002
Expenses for 2002
Income-Producing Activities for 2002
| Revenue, Expenses, and Changes in Net Assets or Fund Balances | |||
| 2000 | 2001 | 2002 | |
|---|---|---|---|
| Total revenue | $9,443,047 | $9,625,415 | $9,500,611 |
| Contributions, gifts, grants, and similar amounts received | $911,838 | $902,887 | $691,248 |
| Contributions to donor advised funds | |||
| Direct public support | $911,838 | $902,887 | $691,248 |
| Indirect public support | $0 | $0 | $0 |
| Government contributions (grants) | $0 | $0 | $0 |
| Program service revenue including government fees and contracts | $8,355,871 | $8,706,685 | $9,100,665 |
| Membership dues and assessments | $0 | $0 | $0 |
| Interest on savings and temporary cash investments | $609,792 | $315,357 | $248,362 |
| Dividends and interest from securities | $15,000 | $8,750 | $5,625 |
| Net rental income or (loss) | $142,370 | $124,978 | $140,876 |
| Gross rents | $143,789 | $126,526 | $142,424 |
| Less: rental expenses | $1,419 | $1,548 | $1,548 |
| Other investment income | $0 | $0 | $0 |
| Gain or (loss) from sales of assets other than inventory | $-597,518 | $-438,758 | $-699,763 |
| Gross amount from sales of assets other than inventory | $244,596 | $57,500 | $0 |
| Less: cost or other basis and sales expenses | $842,114 | $496,258 | $699,763 |
| Net income or (loss) from special events and activities | $2,131 | $-1,238 | $-1,411 |
| Gross revenue | $7,888 | $8,787 | $8,273 |
| Less: direct expenses other than fundraising expenses | $5,757 | $10,025 | $9,684 |
| Gross profit or (loss) from sales of inventory | $0 | $0 | $0 |
| Gross sales of inventory, less returns and allowances | $0 | $0 | $0 |
| Less: cost of goods sold | $0 | $0 | $0 |
| Other revenue | $3,563 | $6,754 | $15,009 |
| Total expenses | $9,120,975 | $8,993,739 | $9,398,926 |
| Program services | $5,521,587 | $5,632,578 | $5,794,461 |
| Management and general | $3,463,241 | $3,226,464 | $3,474,110 |
| Fundraising | $136,147 | $134,697 | $130,355 |
| Payments to affiliates | $0 | $0 | $0 |
| Net assets or fund balances at end of year | $27,153,100 | $26,703,579 | $27,533,481 |
| Excess or (deficit) for the year | $322,072 | $631,676 | $101,685 |
| Net assets or fund balances at beginning of year | $28,276,083 | $27,153,100 | $26,703,579 |
| Other changes in net assets or fund balances | $-1,445,055 | $-1,081,197 | $728,217 |
| Statement of Functional Expenses (for 2002) | ||||
| Total | Program services | Management and general | Fundraising | |
|---|---|---|---|---|
| Total functional expenses | $9,398,926 | $5,794,461 | $3,474,110 | $130,355 |
| Grants paid from donor advised funds | ||||
| Other grants and allocations | $197,175 | |||
| Specific assistance to individuals | $0 | |||
| Benefits paid to or for members | $0 | |||
| Compensation of current officers, directors, key employees, etc. | $154,951 | $0 | $154,951 | $0 |
| Compensation of former officers, directors, key employees, etc. | ||||
| Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) | ||||
| Salaries and wages of employees not included above | $5,170,737 | $3,222,233 | $1,948,504 | $0 |
| Pension plan contributions not included above | $0 | $0 | $0 | $0 |
| Employee benefits not included above | $991,702 | $581,992 | $409,710 | $0 |
| Payroll taxes | $403,301 | $239,964 | $163,337 | $0 |
| Professional fundraising fees | $0 | $0 | $0 | $0 |
| Accounting fees | $19,272 | $0 | $19,272 | $0 |
| Legal fees | $15,534 | $0 | $15,534 | $0 |
| Supplies | $874,187 | $679,950 | $139,830 | $54,407 |
| Telephone | $34,709 | $24,836 | $8,400 | $1,473 |
| Postage and shipping | $30,726 | $242 | $19,502 | $10,982 |
| Occupancy | $416,057 | $293,190 | $117,038 | $5,829 |
| Equipment rental and maintenance | $305,147 | $112,170 | $190,867 | $2,110 |
| Printing and publications | $156,560 | $73,633 | $49,733 | $33,194 |
| Travel | $81,710 | $60,842 | $8,863 | $12,005 |
| Conferences, conventions, and meetings | $43,072 | $540 | $41,066 | $1,466 |
| Interest | $713 | $524 | $177 | $12 |
| Depreciation, depletion, etc. | $398,268 | $292,800 | $99,026 | $6,442 |
| Other expenses not covered above | $105,105 | $14,370 | $88,300 | $2,435 |
| Balance Sheets | |||
| 2000 | 2001 | 2002 | |
|---|---|---|---|
| Total assets | $31,683,003 | $30,771,678 | $31,866,039 |
| Cash - non-interest-bearing | $2,430 | $2,400 | $1,300 |
| Savings and temporary cash investments | $14,986,705 | $13,336,308 | $14,091,198 |
| Accounts receivable less allowance for doubtful accounts | $114,179 | $91,038 | $106,092 |
| Pledges receivable less allowance for doubtful accounts | $0 | $0 | $0 |
| Grants receivable | $0 | $0 | $0 |
| Receivables from current and former officers, directors, trustees, and key employees | $0 | $0 | $0 |
| Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) | |||
| Other notes and loans receivable less allowance for doubtful accounts | $0 | $0 | $0 |
| Inventories for sale or use | $0 | $0 | $0 |
| Prepaid expenses and deferred charges | $235,864 | $229,964 | $619,225 |
| Investments - publicly-traded securities | |||
| Investments - other securities | $0 | $0 | $0 |
| Investments - land, buildings, and equipment less accumulated depreciation | $0 | $0 | $0 |
| Investments - other | $0 | $0 | $0 |
| Land, buildings, and equipment less accumulated depreciation | $13,929,864 | $14,430,311 | $14,308,917 |
| Other assets, including program-related investments | $2,413,961 | $2,681,657 | $2,739,307 |
| Total liabilities | $4,529,903 | $4,068,099 | $4,332,558 |
| Accounts payable and accrued expenses | $524,160 | $430,920 | $438,586 |
| Grants payable | $0 | $0 | $0 |
| Deferred revenue | $0 | $0 | $0 |
| Loans from officers, directors, trustees, and key employees | $0 | $0 | $0 |
| Tax-exempt bond liabilities | $0 | $0 | $0 |
| Mortgages and other notes payable | $1,149,575 | $0 | $0 |
| Other liabilities | $2,856,168 | $3,637,179 | $3,893,972 |
| Total liabilities and net assets/fund balances | $31,683,003 | $30,771,678 | $31,866,039 |
| Total net assets or fund balances | $27,153,100 | $26,703,579 | $27,533,481 |
| Reconciliation of Revenue per Audited Financial Statements With Revenue per Return | |||
| 2000 | 2001 | 2002 | |
|---|---|---|---|
| Total revenue | $9,443,047 | $9,625,415 | $9,500,611 |
| Total revenue, gains, and other support per audited financial statements | $7,802,753 | $8,381,949 | $10,042,885 |
| Other expenses | $-1,437,879 | $-1,047,869 | $739,449 |
| Net unrealized gains on investments | $-1,445,055 | $-1,081,207 | $728,217 |
| Donated services and use of facilities | $0 | $0 | $0 |
| Recoveries of prior year grants | $0 | $0 | $0 |
| Other | $7,176 | $33,338 | $11,232 |
| Other revenue | $202,415 | $195,597 | $197,175 |
| Investment expenses | $0 | $0 | $0 |
| Other | $202,415 | $195,597 | $197,175 |
| Reconciliation of Expenses per Audited Financial Statements With Expenses per Return | |||
| 2000 | 2001 | 2002 | |
|---|---|---|---|
| Total expenses | $9,120,975 | $8,993,739 | $9,398,926 |
| Total expenses and losses per audited financial statements | $8,925,736 | $9,001,268 | $9,212,983 |
| Other revenue | $7,176 | $203,126 | $11,232 |
| Donated services and use of facilities | $0 | $0 | $0 |
| Prior year adjustments | $0 | $0 | $0 |
| Losses | $0 | $0 | $0 |
| Other | $7,176 | $203,126 | $11,232 |
| Other expenses | $202,415 | $195,597 | $197,175 |
| Investment expenses | $0 | $0 | $0 |
| Other | $202,415 | $195,597 | $197,175 |
| Current Officers, Directors, Trustees, and Key Employees |
| Total number of officers, directors, and trustees permitted to vote on organization business at board meetings | 0 |
| Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships? | |
| Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization? | |
| Does the organization have a written conflict of interest policy? |
| Other Information | |
| Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year? | No |
| Was there a liquidation, dissolution, termination, or substantial contraction during the year? | No |
| Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization? | No |
| Direct and indirect political expenditures | $0 |
| Did the organization file Form 1120-POL for this year? | No |
| Were substantially all dues nondeductible by members? | |
| Did the organization make only in-house lobbying expenditures of $2,000 or less? | |
| Dues, assessments, and similar amounts from members | $0 |
| Section 162(e) lobbying and political expenditures | $0 |
| Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices | $0 |
| Taxable amount of lobbying and political expenditures | $0 |
| Does the organization elect to pay the section 6033(e) tax on the amount above? | |
| If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? | |
| Initiation fees and capital contributions | $0 |
| Gross receipts for public use of club facilities | $0 |
| At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)? | |
| Amount of tax imposed on the organization during the year under: section 4911 | $0 |
| Amount of tax imposed on the organization during the year under: section 4912 | $0 |
| Amount of tax imposed on the organization during the year under: section 4955 | $0 |
| Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? | No |
| Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 | $0 |
| Amount of tax above, reimbursed by the organization | $0 |
| At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? | |
| Did the organization acquire a direct or indirect interest in any applicable insurance contract? | |
| Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year? | |
| Number of employees employed in the pay period that includes March 12, 2006 | 179 |
| Analysis of Income-Producing Activities (for 2002) | |||||
| Unrelated business income | Excluded by section 512, 513, or 514 | Related or exempt function income | |||
|---|---|---|---|---|---|
| Business code | Amount | Exclusion code | Amount | ||
| Total | $0 | $-291,302 | $9,100,665 | ||
| Program service revenue | |||||
| Program service revenue 1 | 000000 | $0 | 00 | $0 | $8,536,961 |
| Program service revenue 2 | 000000 | $0 | 00 | $0 | $377,810 |
| Program service revenue 3 | 000000 | $0 | 00 | $0 | $185,894 |
| Program service revenue 4 | 000000 | $0 | 00 | $0 | $0 |
| Program service revenue 5 | 000000 | $0 | 00 | $0 | $0 |
| Medicare/Medicaid payments | 000000 | $0 | 00 | $0 | $0 |
| Fees and contracts from government agencies | 000000 | $0 | 00 | $0 | $0 |
| Membership dues and assessments | 000000 | $0 | 00 | $0 | $0 |
| Interest on savings and temporary cash investments | 000000 | $0 | Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1) | $248,362 | $0 |
| Dividends and interest from securities | 000000 | $0 | Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1) | $5,625 | $0 |
| Net rental income or (loss) from real estate | |||||
| debt-financed property | 000000 | $0 | 00 | $0 | $0 |
| not debt-financed property | 000000 | $0 | Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3) | $140,876 | $0 |
| Net rental income or (loss) from personal property | 000000 | $0 | 00 | $0 | $0 |
| Other investment income | 000000 | $0 | 00 | $0 | $0 |
| Gain or (loss) from sales of assets other than inventory | 000000 | $0 | Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A)) | $-699,763 | $0 |
| Net income or (loss) from special events | 000000 | $0 | Income from an activity that is not regularly carried on (section 512(a)(1)) | $-1,411 | $0 |
| Gross profit or (loss) from sales of inventory | 000000 | $0 | 00 | $0 | $0 |
| Other revenue | 000000 | $0 | Income from an activity that is not regularly carried on (section 512(a)(1)) | $15,009 | $0 |
| Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002) | |||
| EIN of corporation, partnership, or disregarded entity | Percentage of ownership interest | Total income | End-of-year assets |
|---|---|---|---|
| 0% | $0 | $0 | |
| 0% | $0 | $0 | |
| 0% | $0 | $0 | |
| 0% | $0 | $0 | |
| Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002) | ||
| Compensation | Contributions to employee benefit plans & deferred compensation | Expense account and other allowances |
|---|---|---|
| $70,000 | $9,604 | $0 |
| $69,000 | $4,000 | $0 |
| $61,196 | $14,749 | $0 |
| $53,500 | $5,305 | $0 |
| $52,500 | $7,854 | $0 |
| Total number of other employees paid over $50,000 | 10 |
| Statements About Activities (for 2002) | |
| Expenses paid or incurred in connection with the lobbying activities | $0 |
| Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures? | |
| Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services? | |
| Did the organization maintain any donor advised funds? | |
| Did the organization make any taxable distributions under section 4966? | |
| Did the organization make a distribution to a donor, donor advisor, or related person? | |
| The total number of donor advised funds owned at the end of the tax year | |
| The aggregate value of assets held in all donor advised funds owned at the end of the tax year | |
| The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts | |
| The aggregate value of assets held in all funds or accounts included above at the end of the tax year | |
| Reason for Non-Private Foundation Status | |
| The organization is not a private foundation because it is | School |
| Support Schedule | |||
| 1999 | 2000 | 2001 | |
|---|---|---|---|
| Total | $0 | $0 | $0 |
| Gifts, grants, and contributions received | $0 | $0 | $0 |
| Membership fees received | $0 | $0 | $0 |
| Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose | $0 | $0 | $0 |
| Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 | $0 | $0 | $0 |
| Net income from unrelated business activities not included above | $0 | $0 | $0 |
| Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf | $0 | $0 | $0 |
| The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge | $0 | $0 | $0 |
| Other income | $0 | $0 | $0 |
| Lobbying Expenditures by Electing Public Charities (for 2002) | |
| Total exempt purpose expenditures | $0 |
| Total lobbying expenditures | $0 |
| Total lobbying expenditures to influence public opinion (grassroots lobbying) | $0 |
| Total lobbying expenditures to influence a legislative body (direct lobbying) | $0 |
| Other exempt purpose expenditures | $0 |
| Lobbying nontaxable amount | $0 |
| Grassroots nontaxable amount | $0 |
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| Organizations performing similar types of work | |||||
| Id | Name | Address | State | Established | Total Income |
|---|---|---|---|---|---|
| 1 | Hawaii Baptist Academy | 420 Wyllie St, Honolulu, HI 96817-1729 | HI | 1993-08 | $9,500,611 |
| 2 | Antioch College Corporation | 1 Morgan Pl, Yellow Spgs, OH 45387-1683 | OH | 2009-05 | $25,228,967 |
| 3 | The Seed School Of Maryland Inc | 200 Font Hill Ave, Baltimore, MD 21223-2703 | MD | 2008-02 | $21,618,310 |
| 4 | Yeshiva University High Schools | 2540 Amsterdam Ave, New York, NY 10033-2807 | NY | 2004-05 | $20,065,269 |
| 5 | Summit Public Schools | 455 5th Ave, Redwood City, CA 94063-3727 | CA | 2009-09 | $19,929,741 |
| 6 | Concept Schools Inc | 2250 E Devon Ave Ste 215, Des Plaines, IL 60018-4514 | IL | 2014-03 | $15,251,051 |
| 7 | Saint Martin De Porres High School | 6111 Lausche Ave, Cleveland, OH 44103-1564 | OH | 1946-03 | $12,885,133 |
| 8 | Vistamar School | 737 Hawaii St, El Segundo, CA 90245-4816 | CA | 2006-05 | $11,907,410 |
| 9 | Sky Foundation Inc, Dove Science Academy | 919 Nw 23rd St, Oklahoma City, OK 73106-5603 | OK | 2000-07 | $11,559,987 |
| 10 | Winfree Academy Charter School | 6221 Riverside Dr Ste 110, Irving, TX 75039-3529 | TX | 2000-05 | $11,299,178 |
| 11 | Catholic Memorial High School Of Waukesha Inc | 601 E College Ave, Waukesha, WI 53186-5538 | WI | 2014-04 | $10,764,717 |
| 12 | Edgewood High School | 2219 Monroe St, Madison, WI 53711-1901 | WI | 2014-04 | $10,460,898 |
| 13 | Southside Christian School Of The Upstate | 2211 Woodruff Rd, Simpsonville, SC 29681-5440 | SC | 2004-10 | $10,239,986 |
| 14 | Memphis Street Academy Charter School At J P Jones | 2950 Memphis St, Philadelphia, PA 19134-4314 | PA | 2014-01 | $9,577,265 |
| 15 | Pacific Buddhist Academy | 1710 Pali Hwy, Honolulu, HI 96813-1613 | HI | 2002-10 | $1,629,878 |
| 16 | Maui High School Foundation | 660 S Lono Ave, Kahului, HI 96732 | HI | 1995-05 | $107,470 |
| 17 | Maunalua Communties Foundation | PO BOX 256635, Honolulu, HI 96825-6501 | HI | 2008-04 | $62,655 |
| 18 | Maui County Area Health Education Center Inc | PO BOX 399, Kaunakakai, HI 96748-0399 | HI | 2005-10 | $51,720 |
| 19 | Aloha Ke Akua High School | 67-349 Kaliuna St, Waialua, HI 96791-9508 | HI | 1998-12 | $0 |
| 20 | Global Technology High School | Po Box 331287, Kahului, HI 96733 | HI | 2011-02 | $0 |
| Number of organizations performing similar types of work | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Total | 992 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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