05/12/03 1 OMB No 1545-0047 2001 - Olin : to PPublic Deetion 31 .2002 ., Form 990 Return of Organization Exempt From Income Tax Under section 5011e1, 527, or 694711111 of the Internal Revenue Code (except black loop benefit trust or private foundation) olme Treasury enue Serrlce I Note The organization may have to use a copy of this return to satisfy state For the 2001 cal B Check I applicable 0 Address [hinge 0 Name change 0 Initial return Final return O Amended return HAILI CHRISTIAN SCHOOL 190 ULULANI STREET -via~xei s number Cash = Accrual f Accounting method Other HILO, HI 96720 0 Application pending w baenon buncl171 organizations and a9sAalln nonexempt charitable Mote H end 1 ere not applicable to section 527 ergs trusts must attach a completed Schedule A (Form 990 or 990-EZ) HIaI Is this a group return for affiliates? = Yes [f[]No Web site 1 HIM If "Yes ;" enter number of affiliates H(c) Are ell affiliates included? DYes EDJa J Organization type Jen«k oniv orel" EX] 501 (<)(3 1 -4 inter, no )F-14947(a)11pr F-1527 (lt 'No," attach a list See lost 1 Check here " = If the organization s gross receipts ere normally not more than $25,000 HIM Is this a separate return filed by en The organization need not file a return with the IRS, but if the organization received a Form org anization covered b a g rou p rulin g? F-1 Yes F X J No 990 Package in the mail, it should file a return without financial data I Enter 4-digit GEN Gross receipts Add lines 6b, 8h, 96, and 106 to line 12 1 8 05,105 . L Check " U it the organization is not required to attach Sch B (Form 990 . 990-EZ, or 990-PF) Revenue, Expenses, and Changes in Net Assets or Fund Balances (See Specific Instructions on page 16) 0 7 Contributions, gifts, grants, and similar amounts received ~ Direct public support 1a 4,843, p Indirect public support 16 c Government contributions lgrantsl 1e d Total (add lines 1e through 1c1 (cash S 4,843, noncesh $ 1 7d ¢ 2 Program service revenue including government fees end contracts (tram Pert VII, line 93) Z 793 , 10 4, 3 Membership dues end assessments 3 0 4 Interest on savings end temporary cash investments 2,365, LLJ 5 Dividends and interest from securities 6 a Gross rents 6+ b Less rental expenses 61; p e Net rental income or (loss) (subtract line 66 from line 6e) 6c a 7 Other investment income (describe 1 1 7 r a 8 a Gross amount tram sale of assets ether (Al Securities IB) Other then inventory 8a b Less cost or other basis and sales expenses Bb e c Gain or (loss) (attach schedule) 8c d Net gain or (loss) (combine line Bc . columns (A) end (B)) Bd 9 Special events end activities (attach schedule) a Gross revenue (not including $ of contributions reported on line 1e1 9+ b Less direct expenses other then fundraising expenses 9b e Net income or (loss) from special events (subtract line 9b from line 9e) 9e 10a Gross sales of inventory, less returns end allowances b Less cosy of goods sold REr c Gross profit or (loss) tram sales at inventory (attach schedule) (subtre t li -fiBh'iromTine 10e) (~ 10e 1~8 . 05, 11 Other revenue (from Part VII, line 103) h ~ > > Y ~ 9 2003 12 Total revenue (add lines 1d, 2, 3 . 4, 5 . 6c, 7, Rd, 9c . 10c, end 11) ~ ~ ~ 72 5 1 E 13 Program serves (from hoe 44, column (B)) 13 0 p 16 Management and general (from line 44, column (CI) pGpE~l, U~ 74 12 15 Fundraising (from line 44, column (D)) a 16 Payments to affiliates (attach schedule) 16 s 77 Total ex p enses (add lines 16 end 44, columnlAl) 17 7 Net 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 <25 4 > s 19 Net assets or fund balances et beginning of year (tram line 73, column (Al) 19 1 3 e 20 Other changes in net assets or fund balances (attach explanation) 6 27 Net assets or fund balances at end of year (combine lines 18, 19, end 20) Zli 172 466 . For Paperwork Reduction Act Notice, see page 1 of the separate instructions Form 990 (2001) 19901 06i04i02 D Employer identification number
Transcript
05/12/03 1 OMB No 1545-0047
2001 - Olin : to PPublic
Deetion
31 .2002
.,
Form 990 Return of Organization Exempt From Income Tax
Under section 5011e1, 527, or 694711111 of the Internal Revenue Code (except black loop benefit trust or private foundation)
olme Treasury enue Serrlce I Note The organization may have to use a copy of this return to satisfy state
For the 2001 cal
B Check I applicable
0 Address [hinge
0 Name change
0 Initial return Final return
O Amended return
HAILI CHRISTIAN SCHOOL 190 ULULANI STREET
-via~xei s number
Cash = Accrual f Accounting method Other
HILO, HI 96720
0 Application pending w baenon buncl171 organizations and a9sAalln nonexempt charitable Mote H end 1 ere not applicable to section 527 ergs trusts must attach a completed Schedule A (Form 990 or 990-EZ)
HIaI Is this a group return for affiliates? = Yes [f[]No Web site 1 HIM If "Yes ;" enter number of affiliates
H(c) Are ell affiliates included? DYes EDJa J Organization type Jen«k oniv orel" EX] 501 (<)(3 1 -4 inter, no )F-14947(a)11pr F-1527 (lt 'No," attach a list See lost 1
Check here " = If the organization s gross receipts ere normally not more than $25,000 HIM Is this a separate return filed by en The organization need not file a return with the IRS, but if the organization received a Form or g anization covered b a grou p rulin g ? F-1 Yes FXJ No 990 Package in the mail, it should file a return without financial data I Enter 4-digit GEN
Gross receipts Add lines 6b, 8h, 96, and 106 to line 12 1 8 05,105 . L Check " U it the organization is not required to attach Sch B (Form 990 . 990-EZ, or 990-PF)
Revenue, Expenses, and Changes in Net Assets or Fund Balances (See Specific Instructions on page 16)
0 7 Contributions, gifts, grants, and similar amounts received ~ Direct public support 1a 4,843, p Indirect public support 16 c Government contributions lgrantsl 1e d Total (add lines 1e through 1c1 (cash S 4,843, noncesh $ 1 7d ¢
2 Program service revenue including government fees end contracts (tram Pert VII, line 93) Z 7 9 3 , 10 4, 3 Membership dues end assessments 3
0 4 Interest on savings end temporary cash investments 2,365, LLJ 5 Dividends and interest from securities
6 a Gross rents 6+ b Less rental expenses 61;
p e Net rental income or (loss) (subtract line 66 from line 6e) 6c a 7 Other investment income (describe 1 1 7 r a 8 a Gross amount tram sale of assets ether (Al Securities IB) Other
then inventory 8a b Less cost or other basis and sales expenses Bb e c Gain or (loss) (attach schedule) 8c d Net gain or (loss) (combine line Bc . columns (A) end (B)) Bd
9 Special events end activities (attach schedule) a Gross revenue (not including $ of
contributions reported on line 1e1 9+ b Less direct expenses other then fundraising expenses 9b e Net income or (loss) from special events (subtract line 9b from line 9e) 9e
10a Gross sales of inventory, less returns end allowances b Less cosy of goods sold REr c Gross profit or (loss) tram sales at inventory (attach schedule) (subtre t li -fiBh'iromTine 10e) (~ 10e
1~8 . 05, 11 Other revenue (from Part VII, line 103) h ~ > >
Y ~ 9 2003 12 Total revenue (add lines 1d, 2, 3 . 4, 5 . 6c, 7, Rd, 9c . 10c, end 11) ~ ~� ~ 72 5 1 E 13 Program serves (from hoe 44, column (B)) 13 0 p 16 Management and general (from line 44, column (CI) pGpE~l, U~ 74 12
15 Fundraising (from line 44, column (D)) a 16 Payments to affiliates (attach schedule) 16 s 77 Total expenses (add lines 16 end 44, columnlAl) 17 7
Net 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 <25 4 > s 19 Net assets or fund balances et beginning of year (tram line 73, column (Al) 19 1 3 e 20 Other changes in net assets or fund balances (attach explanation) 6 27 Net assets or fund balances at end of year (combine lines 18, 19, end 20) Zli 172 466 .
For Paperwork Reduction Act Notice, see page 1 of the separate instructions Form 990 (2001) 19901 06i04i02
D Employer identification number
RiUM$t8t6T6flt of All organizations must complete column (A) Columns (B), ICI . end (0) ere required for section 5011c1(3) and (4) orgenize-FUIICt10RBl Expenses boos end section 494714(1) nonexempt charitable trusts but optional tar others (See Specific Instructions on page 21 )
Do not include amounts reported on line (B) Program ICI Man epement 6h, 86, 9b, 106, or 16 of Pert I (A1 Total (DI Fundraising
services end general
22 Grants end allocations left sch
.,
a -------------------------------------- ---------------Total functional expenses IeOO line 22 through 43) Organizations
Whet a the orgmunion's primary exempt purpose? 1111.
end
(Grants and allocations
Form 990 13001) 19902 10116101
os/i2/oa a _(11 A 144'I o . ..2
(cash S nanush S I
23 Specific islillance to Individuals fli n ch schedule)
24 Benefits paid to or for members (silica schedule) 25 Compensation of officers, directors, etc
26 Other salaries end wages
27 Pension plan contributions 28 Other employee benefits 29 Payroll taxes' 30 Professional fundraising tees 31 Accounting tees 32 Legal fees 33 Supplies 34 Telephone 35 Postage end shipping 36 Occupancy 37 Equipment rental end maintenance 38 Printing and publications 39 Travel 40 Conferences, conventions, and meetings 41 Interest 62 Depreciation, depletion, eic (rte sch 1
43 Other expenses not covered shove (itemize) a b SEE SCHEDULE 7 ------------------------- ---------------e ------------ -----------------------------------------d
Joint Costs Check " U if you ere following SOP 98-2 Are any faint costs from a combined educational campaign and fundrorsing solicitation reported in (B) Program services? IN-0 Yes Eu No If "Yes," enter Ii) the aggregate amount of these taint costs $ , lid the amount allocated to Program services S (fill the amount allocated to Management end general $ , end (ivl the amount allocated to Fundraising $ 1; Mill Statement of Program Service Accomplishments (See Specific Instructions on Paqe 24 )
Private School
b
c
d
a Other program services fattach
f Total of Pirnaram Service Ex
achievements that are not measui trusts must also enter the amount
(Requited for 6011[X3) m1 111 args , and 49471 .)(1) trusts but optional tar
3
Form ssa1 :2oI) HAILI CHRISTIAN SCHOOL 99-0183441 Pas, 3
Balance Sheets (See Specific Instructions an page 24)
Beginning of year End of year '"' I I 'B'
47 a Accounts receivable [ .0s b Less allowance for doubtful accounts 47b 47e
66 Total liabilities (add lines 60 through 65)
Ne Organizations that follow SFAS 717, check here " [11 end complete lines
p 67 through 69 and lines 73 and 74
67 Unrestricted s 68 Temporarily restricted
s 69 Permanently restricted
or Organizations that do not follow SFAS 777, check here 1 F-1 end
complete lines 70 through 74
70 Capital stock, trust principal, or current funds n d 71 Paid-in or capital surplus, or lend, building, end equipment fund
B 72 Retained earnings, endowment, accumulated income, or other funds
73 Total net assets or fund balances (add lines 67 through 69 OR lines I 70 through 72, column W must equal line 19 end column (B) must n equal line 21)
74 Total liabilities and net assets / fund balances (add lines 66 and 73)
Form 990 is available for public inspection end, for some people, serves as the primary or sole source of information about a particular organization How the public perceives an organization in such cases may he determined by the information presented an its return Therefore, please make sure the return is complete end accurate end fully describes, in Part III, the organization s programs end accomplishments 19903 10i16i01 roam 990420011
05/12/03
Note Where required . attached schedules and amounts within the description column should be for end-of -year amounts only
6 S. T
41 - 7Cash non - interest- bearing 46 Savings and temporary rash investments
48a Pledges receivable b Less allowance for doubtful accounts 68b
69 Greens receivable 50 Hecervahles from officers, directors, trustees, end key employees
(attach schedule) 57 a Other notes end loans receivable (attach
s schedule) 51a
b Less allowance for doubtful accounts 51b e t 52 Inventories for sale or use
53 Prepaid expenses end deferred herpes 54 Investments - securities (attach schedule) " 0 Cost 0 FMV 55 a Investments - lend, buildings, end
equipment basis SSa b Less accumulated depreciation (attach
schedule) 556 56 Investments - other (attach schedule) 57i Land, buildings, end equipment basis 57a 606 793 .
b Less accumulated depreciation (attach
schedule) 57b 201 516 . 58 Other asses (describe " SEE SCHEDULE 10
59 Total assets (add lines 45 through 58) (must equal line 76) 60 Accounts payable and accrued expenses 61 Grants payable 62 Deferred revenue i 63 Loans from officers, directors, trustees, end key employees (attach b
schedule) I 66 a Tax-exempt bond liabilities (attach schedule)
b Mortgages end other notes payable (attach schedule) 65 Other liabilities (describe " SEE SCHEDULE 11 s
05/12/03 4
Reconciliation of Expenses per Audited Financial Statements with Expenses per Return
Reconciliation of Revenue per Audited Financial Statements with Revenue per Return (See Specific instructions, papa 261
Add amounts on lines (11 end (21 1 kd e Total expenses per line 17, Form 990
Add amounts on lines 111 and 121 1 e Total revenue per line 12, Farm 990
(line a plus line d )
I9) Title end mngs hours per (If week devoted to position I
. . .,to Iu Elpensl n ol~m 6I account end Other
SEE SCHEDULE 3
For. 990 1200 1) 19904
a Total revenue, gains, end other support per audited financial statements Bo.
h Amounts included an line a but not on line 12, Form 990
111 Net unrealized gains an investments $
121 Donated services end use of facilities $
(3) Recoveries of prior
year grants
111 Other (specify)
S Add amounts an lines (1) through 141
e Line a minus line b d Amounts included an line 12,
Form 990 but not on line a 111 investment expenses
not included on line 6b, Form 990 Z
(21 Other (specify)
Total expenses end losses per audited financial statements
b Amounts included an line a but not on line 77, Form 990
(1) Donated services and use of facilities $
(21 Prior year adjustments reported on line 20, Farm 990 S
(31 Losses reported on line 20, Form 990 f
(41 Other Ispecily)
b Add amounts an lines (1) through (41 10- C c Line a minus line b 10.
d Amounts included on line 17, Form 990 Gut not on line a
(1) Investment expenses not included on line 66, Form 990
(21 Other (specify)
Instructions an papa 26 1
(A) Ms.. ad dd . . . .
(List each one even if not compensated, see Specific
75 Did any off icer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your or penizetion end ell related organ izetians . of which more then $10.000 was provided by the related arpeni :auons7 If ' Yes; attach schedule - see Specif is Instructions on page 27
" 0 Yes [Y] No
For . 99042001) unrr .T ruuTamTau crunnr. aa_niaaaai r., . s (See Specific
19905 10116101 orm 999e001)
05/12/03 5
76 Did the organization engage in any activity not previously reported m the IRS? If Yes ' attach . detailed description of each activity 76 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS? 77 X
It "Yes,' attach a conformed copy of the changes
78a Did the organization have unrelated business gross income of $1,000 or mare during the year covered by this return? 78a X b H "Yes," has it filed a tax return on Form 990-T for this year? N/A 786
79 Was there I liquidation dissolution termination or substantial contraction during the yur7 II "Yes," attach a st.Umam 79 X
80a Is the organization related (other than 6y association with a statewide or nationwide organization) through common
membership, governing bodies, trustees, officers, etc , to any other exempt or nonexempt organization? BOa X b H "Yes," enter the name of the organization " N/A SEE SCHEDULE -A
end check whether it is ~ exemDt OA II nonexempt 81 a Enter direct or indirect political Expenditures
See line 81 instructions 81a h Oid the organization file Form 1120-POL tar this yeerT 87b X
82 a Did the organization receive donated services or the use at materials, equipment, or facilities et no charge or et substantially less then fair rental value? 82+ X
b If "Yes,' you may indicate the value of these items here Do not include this amount as revenue in Pert I or as an expense in Pert II (See instructions for reporting in Part III 1 N/A 82b
83a Did the organization comply with the public inspection requirements for returns end exemption applications? 83a X b Did the organization comply with the disclosure requirements relating to quid pro qua cantributions7 83b X
84 a Did the organization solicit any contributions or gifts that were not tax deductible? 84a X b If "Yes ." did the organization include with every solicitation en express statement that such contributions
or gifts were not fez deductible? N/A 84b 85 501(c)(4), 151, or (6) organizations - a Were substantially all dues nondeductible by members? N/A
b Did the organization make only in-house lobbying expenditures of $2,000 or less? N/A 85b It 'Yes was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year
e Dues, assessments, and similar amounts from members N/A 85e d Section 1621e) lobbying and political expenditures N/A BSd e Aggregate nondeductible amount of section 60331e1111(A) dues notices N/A 85e f Taxable amount of lobbying and political expenditures (line 85d less 85e) N/A BSt g Does the organization elect to pay the section 6033(e) tax an the amount in 850 N/A 85 h It section 6033(e111)1A) dues notices were sent, does the organization agree to add the amount in 85f to its reasonable
estimate of dues allocable to nondeductible lobbying end political expenditures for the following tax year? N/A 85h 86 5011c1171 organizations - Enter a Initiation fees and capital contributions included an
line 12 NIA B6i
b Gross receipts, included in line 12, for public use of club facilities N/A B6b
87 5011c1(12) ores - Enter a Gross income from members or shareholders NlA 87a
b Gross income from other sources (Do not net amounts due or paid to other
sources against amounts due or received from them 1 N/A 87b 88 At any time during the year, did the organization own a 50% or greeter interest in a taxable corporation or partnership, or an entity
disregarded as separate from the organization under Regulations sections 301 7701-2 end 301 7701-37 It "Yes ." complete Pert I% 88 X 89a 5011c1(3) organizations - Enter Amount of tax imposed on the organization during the year under
section 4911 " , section 4912 11~ , section 4955 b 5011c1(3) and 5011c1(4) orgs - Did the organization engage in any section 4958 excess benefit transaction during the year or did it
become aware of an excess benefit transaction tram a prior years If "Yes ; attach e statement explaining each transaction 89b X c Enter Amount of tax imposed on the organization managers or disqualified persons during the year under
sections 4912, 4955, end 4958 d Enter Amount of tax on line 89e above, reimbursed by the organization
90a List the states with which a copy of this return is filed fll~ b Number of employees employed in the pay period that includes March 12, 2001 (See instructions 1 I 90b 1
91 The books ere incare ot "Herbert M___Nakayama,CPATelephaneno0---(-8-0-8-)-93 5-3734 Locnceaat" 1216 Rinoole Street Ho, HI ziP+4 11110- 96720 ------------------------------------------------- ---------------------------------- 92 Section 4947(nl(11 nonexempt charitehle trusts tiling Form 990 in lieu of Form 1047 - Check here 1 " D end enter the amount of tax-exempt interest received or accrued during the tax year N\A ~
1 I 92 I
05/12/03 6
Pogo 8
IEI Related or
exempt function income
Analysis of Income-Producing Activities ISee Specific Instructions on vase 321 Enter gross amounts unless otherwise Unrelated business income Excluded by section 512, 513, or 514 indicated (p) (BI ICI IDI 93 Program service revenue Business code Amount Exclusion code Amount
SEE SCHEDULE 5 b e d e f Medicare/Medicaid payments y Fees end contracts from government agencies
94 Membership dues end assessments 95 Interest on savings and temporary cash investments 96 Dividends end interest tram securities 97 Net renal income or (loss) from reel estate
a debt-financed property It not debl-financed property
98 Net renal income or (loss) tram personal property 99 Other investment income 100 Gain or (less) from sales of assets ether thin inventory
707 Net income or (loss) from special events
102 Gross profit or (loss) from sales of inventory 103 Other revenue a
b SEE SCHEDULE 6 e
e ~-104 Subtotal (add columns (B) . (0), end (E)1 I 105 Total laddline 104,columns 1B1 .101 .and1E1) " 800 .262 . Note (Line 105 plus line 1d, Pert I, should equal the amount on line 12, Part I 1
Relationship of Activities to the Accomplishment of Exempt Purposes (See Specific Instructions an page 32 ) Line Na Explain how each activity far which income is reported in column (E) of Pert VII contributed importantly to the accomplishment
of the organizations exempt purposes (other then by providing funds far such purposes)
BS
of I Nature of ectrvives I Totel~income I End Name, address, and-E1N at
19906 01102102
990 12.101) HAT7.T CHRTRTTAN RCHffnT . 99-
ICI Did the organization, during the year, receive any funds, directly or u Its) Did the organization, during the year, pay premiums, directly or indiri Note If "Yes" co fill, file Form 8870 and Form 4720 (see instructions)
Under penalties of pv~ury, I le na that l b~ a . . . . lead this return lost Correct end aampl~brlle2(rt 9n,yl piepfrr lAer 11ho office,) !.§ja
Please Sign Here ' Signatun of officer
-UJi1\ ;n ..-1 Fr> 1 Type or print name and tills/
Paid Puo~mr a , Slgn~wre
Prlpiror'7 Film sname let un
US! Only II sell-emnlave! and
HILO, HI
Organization Exempt Under Section 501(c)(3) OMB No i545-Go (Except Private Foundation) end Section 5011e1, 5071f1, 501111,
2001 5011n1, or Section 49471a1(1) Nonexempt Charitable Trust
Supplementary Information - (See separate instructions I leted by the above organizations and attached to then Form 990 or 990-EZ
Employs, Identification ins.b.
'au crunnr. 99-O1 H344
SCHEDULE A (Form 990 or 990-EZI
Rpinment al Ithe Treasury Internal Perenue Service
Name of the organization
1 Must be cam
(See page 1 of the instructions List each one It there ere none, enter "None "1
lal Name end address of each employee peed more (bl Title and , average than $50,000 a hours Per week ̂ (e) Compensation
[ontnbuhons 10 . benefit plans
Total number of others receiving over $50,000 for professional services 001 1 For Paperwork Reduction Act Novae, see papa 7 of the Instructions for Form 990 and Form 990-E2
1990AI 13/17/0)
ScheAUle A (Form 990 or 990-E21 I001
05/12/03
NOfE
Total number of other employees paid over $50,000 "I Part II Compensation of the Five Highest Paid Independent Contractors for Prof 1
(See page 2 of the instructions List each one (whether individuals or terms) If there ere none, enter "None ")
(il Name end address of each independent contractor paid more than $50.000 (bl Type of service
NONE
9
lei Compensation
os/lz/os io Z d d'1 v~e. Z Sc6 .lu1 . A (Form 990 or 990-fZ12001
Part III Statements About Activities (See page Z of the instructions ) Yes l No
10 E] An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 1701b1(1)(Allrv) (Also complete the Support Schedule in Pert IV-A 1
11 a F] An organization that normally receives a substantial pert of its support from a governmental unit or from the general public Section 170(b)1111A11n) (Also complete the Support Schedule in Pert IV-A )
11 6 A community trust Section 1701b1111W1vi) (Also complete the Support Schedule in Pert IV-A 1 12 B An organization that nornally receives (11 more than 33 1/3% of its support from contributions, membership fees, and gross
receipts from activities related to its charitable, etc ,functions - subject to certain exceptions, end (2) no more than 33 1/396 of its support from gross investment income end unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30 . 1915 See section 5091e1(2) (Also complete the Support Schedule m Part IV-A )
13 ~ An organization that is not controlled by any disqualified persons (other then foundation managers( end supports organizations described in (1) lines 5 through 12 above, or (21 section 501(c)141. (5) . or (6), it they meet the test of section 50914(2) (see section 509(4131)
Provide the following information about the su page 5 of the instructions
Ibl Line number from above lal Nemels) of supported arganization(s)
14 n An organization organised and operated to test for public safety Section 50914(4) (See page 6 of the instructions 1 issant oiii4iox ehedule A Form 990 or 0-E2 2 WI
7 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion an a legislative matter or referendum? It "Yes,' enter the tool expenses paid or incurred in connection with the lobbying activities 1111. S (Must equal amount on line 381 Organisations that made an election under section 5011h) by filing Form 5768 must complete Pert VI-A Other organisations checking "Yes :" must complete Pert VI-B AND attach a statement prying a detailed description of the lobbying activities
During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors. trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (if the answer to any question i5 "Yes, attach a detailed statement explaining the transactions 1
a Sales, exchange . or leasing of property? 2a
b Lending of money or other extension of credits
e Furnishing of goods, services, or facilities? 2e
d Payment of compensation (or payment or reimbursement of expenses if more then $1,000)7
a Transfer of any pan of its income or assets? 2a
3 Does the organization make grants far Scholarships, fellowships, student loans, etc 7(See Note below) 3 4 Do you have a section 403(b) annuity plan for your employees? <+
Note Attach a statement to explain how the organization determines that individuals or organizations receiving grants or loans from it in furtherance at its charitable p ro grams ' q ualify- to receive payments
Part IV Reason for Non-Private Foundation Status see vases 3 through 6 of the instructions)
The organization is not a private foundation because it is (Please check only ONE applicable box I 5 A church, convention of churches, or association of churches Section 1701h11111N1d 6 X A school Section 170(b)1111A11ii) (Also complete Part V 1 7 InI A hospital or a cooperative hospital service organization Section 1701b1(111Alliii) 8 u A Federal, state, or local government or governmental unit Section 770(b)(1)1A11v)
LJ A medical research organization operated in conjunction with a hospital Section 170(6)111WIiid Enter the hospital's name, acts, and state Ill
Schedule A (Form 990 or 990-EZ) 2 0 5 ~ 12/03 11
Q4AILI CHRISTIAN SCHOOL 99-0183441 page 3
Part IV-A Support Schedule (Complete only if you checked a box an line 10. 11, or 12) Use cash method of accounting Note You may use the worksheet in the instructions for converting from the accrual to the cash method of accounting N/A Calendar au for fiscal ear beginnin g in) 10 (a1 2000 (b1 1999 (e) 1998 (dl 1997 (e) Total
15 Gifts, prams, end contributions received (Do not include unusual rents See line 28
merchandise sold or services performed, or furnishing of facilities m any activity that is related to the organization's charitable ett p ur p ose
18 Gross income from interest, dividends, amounts received from payments an securities loans (section 5721e11511, rents, royalties, end unrelated business taxable income (1e55 section 511 taxes) from businesses acquired by the organization after June 30 . 1975
J 19 Net income from unrelated business activities not included in line 18
20 Tax revenues levied far the organization's benefit end either paid to it or expended on -its behalf
21 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 p ublic without charge
22 Other income Attach a schedule Do not include gain or loss from sale of capital asset
23 Total of lines 15 throug h 22 24 Line 23 minus line 17
25 Enter 1% of line 23 26 Organizations described on lines 10 or 17 a Enter 2% of amount in column (e), line 24 . 26a b Prepare a list for your records to show the name of end amount contributed by each
person (other than a governmental unit or publicly supported organization) whose total gifts for 1997 through 2000 exceeded the amount shown in line 26e Do not file this list with your return Enter the total of ell these excess amounts 1 26b
e Total support far section 5091e1(1) test Enter line 24, column (e) 1111, 26C d Add Amounts from column (e) for lines 18 19
22 261b " 26d a Public support (line 26c minus line 26d total) " 26e f Public support percentage (line 28e (numerator) divided by line 26c (denominator)) Bo. 26f %
27 Organizations described on line 12 a For amounts included in lines 15, 16, and 17 that were received from a "disqualified person;" prepare a list for your record to Show the name of, and total amounts received in each year from, each "disqualified person ' Do not file this list with your return Enter the sum of such amounts for each year N/A 120001 119991 (1998) (7997)
b For any amount included in line 17 that was received from each person (other then disqualified persons '), prepare a list for your records to show the name of,
end amount received for each year, that was more then the larger of 111 the amount an line 25 for the year or (2) $5.000 (Include in the list organizations described in lines 5 through 11, as well as individuals ) Do not file this list with your return After computing the difference between the amount received end the larger amount described in (11 or 121, enter the sum at these differences (the excess amounts) tar each year (2000) (1999) 11998) (1997)
c Add Amounts from column (e) for lines 15 16 17 20 21 . 27c
d Add Line 27e foul and line 27b total ll~ Zed
e Public support (line 27c fatal minus line 27d total) " 27e
f Total support for section 50914(2) test Enter amount an line 23, column (e) " 27f
g Public support percentage (line 27e (numerator) divided by line 27f (denommatorll 27g % h Investment income percenta g e (line 18 column (a) (numerator) divided b line 271 (denommatarl) " 27h %
28 Unusual Grants For an organization described in line 10 . 11, or 12 that recevied any unusual grants during 1997 through 2000 . N/A prepare a list for your records to show, for each year, the name of the contributor, the date end amount of the grant, end a brief description of the nature of the grant Do not file this lift with your return Do not include these grants in line 15 (See page 5 of the instructions 1 issons oiii4ia : Schedule A Form NVU or -EZ 1
34A Does the organization receive any financial aid or assistance from a governmental agency?
34b b Has tie organization's right to such aid ever been revoked or suspended If you answered "Yes" to either 36e or b, please explain using an attached statement
Does the organization certify that it has complied with the applicable requirements of sections 4 01 through 4 05 of Rev Pr oc 75-50. 1975-2 C B 587, covering revel nondiscrimmation7 If "N0," attach an ex plennion
35
Schedule A (Form 990 or
1990A4 01/14/02
05/12/03 12 Schedu le A 1 FaFmssoo, 290-SAq,L2 CHRISTIAN SCHOOL 99-0183441 Page 4
Pert V Private School Questionnaire (See page 7 of the instructions no be completed ONLY by schools that checked the box on line 6 in Part IV)
Yes I No
29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charier, bylaws, other governing instrument, or in a resolution of its governing body?
30 Does the organization include a statement of its racially nondiscriminatory policy toward students in ell its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships?
37 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation far students, or during the registration period if it has no solicitation program, in a way that makes the policy known to ell parts of the general community it serves? If 'Yes, please describe, if "NO ." please explain (It you need more space, attach a separate statement )
Has an admission policy which is racially nondiscriminatory and accepts all students of all racial background .
32 Does the organization maintain the following a Records indicating the racial composition of the student body, faculty, and administrative staff? 32a b petards documenting that scholarships end other financial assistance ere awarded on a racially nondiscriminatory
basis? SEE SCHEDULE 8 32b c Copies of ell catalogues, brochures, announcements, end other written communications to the public dealing
with student admissions, programs, and scholarships? 32c d Copies of ell material used by the organization or on its behalf to solicit contributions? SEE SCHEDULE 9 32d
If you answered No to any o1 the above, please explain (1( you need mare space, attach a separate statement )
SEE SCHEDULE 8 SEE SCHEDULE 9 33 Does the organization discriminate by race in any way with respect to
a Students' tights or privileges?
b Admissions policies?
e Employment of faculty or administrative staff?
d Scholarships or other financial assistance?
e Educational policies?
f Use of facilities?
p Athletic programs?
h Other extracurricular activities?
It you answered "Yes" to any of the above . please explain (If you need more space, attach a separate statement )
HAILI CHRISTIAN SCHOOL 99-0183441 Schedule A (Farm 99D or 990-EZ) 2001 Page 5
Part V1 -A Lobbying Expenditures by Electing Public Charities (See page 9 of the instructions) To 6e completed ONLY by en eligible organization that filed Farm 5768 )
Check 1 a U it the organization belongs to an al (ilieted group Check 1 b U if you checked "i above end' limited control" provisions apply
To be complete tar ALL elecur organizations
Afh
if there is an amount an either line 43 or line 44, you must file Form 4720
Lobbying Expenditures During 4-Year Averaging Period
Idl 1998
Ibl lel 2000 1999 Total
47 Total lobbying expenditure Grassroots nontaxable
48 amount Grassroots ceiling amount
49 (750% of line 48(ell) Grassroots lobbying
50 expenditures
1990as 01114/02
05/12/03 13
Limits on Lobbying Expenditures
(The term "expenditures means amounts paid or incurred 1
36 Total lobbying expenditures to influence public opinion (grassrootslo66yinp)
37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (add lines 36 end 37) 39 Other exempt purpose expenditures
40 Total exempt purpose expenditures (add lines 38 end 39)
41 Lobbying nontaxable amount Enter the amount from the following table -
If the amount on line 10 is - The lobbying nontaxable amount ii - No[ over $500,000 20% of the @mount an line 40 Over 5500000 but not over $1,000000 5100000 plus 16% e1 the euess area $500000
Over $I,OOO,OOD but not ever $1,500 000 $175000 plus 105 e1 the eseau orar SI,000 OOD J Over $1 500 000 but not ever $17 000 000 3325000 plus 5% of the eices~ owe 51,500,000
Over S 17 000,000 $1 DOD 000
42 Grassroots nontaxable amount (enter 25% of line 41)
43 Subtract line 42 from line 36 Enter -0- it line 42 is mare than line 36
46 Subtract line 41 from line 38 Enter -0- it line 41 is more then line 38
(Some organizations that made a section 501(h) election do not have to complete all of the five columns below See the instructions far lines 45 through 50 on page 11 of the instructions )
Calendar year (or fiscal fall year beginning m) flu. 2001
Lobbying nontaxable 45 amount
Lobbying ceiling amount 46 (150Y of line 45(e))
(For reporting only by organizations that did not complete Pert VI-A) (See page 12 of the instructions 1 During the year, did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion an a legislative matter or referendum, through the use of Yes No Amount
a Volunteers X b Paid staff or management (Include compensation in expenses reported an lines c through h 1 X c Media advertisements X d Mailings to members, legislators, or the public X e Publications, or published or broadcast statements X 1 Grants to other organizations (or lobbying purposes X p Direct contact with legislators, their staffs, Government officials, or a legislative body X h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means X i Total lobbying expenditures (add lines c through h)
If "Yes" to any of the above, also attach a statement giving a detailed description of the lobbying activities Schedule A (Form 990 or 990-EZI 2001
05/12/03 14 sce.eo1enlFermssoersso-ezltoo1HAILI CHRISTIAN SCHOOL 99-0183441 Page s
Part VII Information Regarding Transfers To end Transactions end Relationships With Nonchantable Exempt Organizations (See papa 12 of the instructions)
51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 5011c1(3) organizations) or in section 527, relating to political organizations?
a Transfers from the reporting organization to a noncheriteble exempt organization of yes No
IJ Cash SLID X (eel Other assets She) X
b Other Transactions (i1 Sales or exchanges of assets with a nancheriteble exempt organization bld X
(eel Purchases of assets from a nonchariteble exempt organization 6fid X (in) Rental of facilities, equipment, or other assets blml X (iv) Reimbursement arrangements blnl X Irl Loins or loan guarantees b(vj X (we) Performance of services or membership or fundraising solicitations Min ) X
e Sharing of facilities, equipment, mailing lists, other assets, or paid employees e X d If the answer to any of the above is "Vas:" complete the following schedule Column (b) should always show the fair market value of tie
goods, other assets, or services given by the reporting organization It the organization received less than fair market value in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received
1~1 Ibl lel (dl Line no Amount involved Name of nonthariteble exempt organization Description of transfers, transactions, end sharing arrangements
52 a Is the organization directly or indirectly affiliated with, or related to, one or mare tax-exempt organizations described in section 507(c) of the Code (other then section 5011c1(3)) or in section 5277
Ibl Type of organization
990 or 990-EZ12007 199048 12/17/01
(al Name of organization
Yes [j] No
lel Description of relationship
Federal Attachments N. melil a shown an return
FORM 990 PART V - OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES SCHEDULE 3
CONTRIBS TO EXPENSE ACCT COMPENSATION BENEFT PLANS & OTH ALLOWS
0 0 0 --------------------------------------------------------------------------------NAME AND ADDRESS TITLE HRS/WEER
MILES NARANISHI MEMBER P .O . BOX 10070 HILO, HI 96720 ''
CONTRIBS TO BENEFT PLANS COMPENSATION
IATTSC 05/11/01
O5/12/0320016
Ilenlilicman Number
NAME AND ADDRESS TITLE HRS/WEER
JEAN P . CHANG PRESIDENT 3 436 HILINAI STREET HILO, HI 96720
CONTRIBS TO EXPENSE ACCT COMPENSATION BENEFT PLANS & OTA ALLOWS
0 0 °0 --------------------------------------------------------------------------------NAME AND ADDRESS TITLE HRS/WEER
MARION MARAIMORU VICE-PRESIDENT 2 .5 -44 ANELA STREET HILO, HI 96720
CONTRIHS TO EXPENSE ACCT COMPENSATION BENEFT PLANS & OTH ALLOWS
0 0 0 --------------------------------------------------------------------------------NAME AND ADDRESS TITLE HRS/WEER
ANNE JOHNSON SECRETARY 1 1351 AINAOLA DRIVE HILO . HI 96720
CONTRIHS TO EXPENSE ACCT COMPENSATION BENEFT PLANS & OTH ALLOWS
0 0 0 --------------------------------------------------------------------------------NAME AND ADDRESS TITLE HRS/WEER
Depreciation and Amortization Support os/1a/os2001i?
Nsmels) as show an return Identification Number
,ILI CHRISTIAN SCHOOL 99-
FORM 4562 - DEPRECIATION ATTACHMENT CONTINUE 1 .
DATE COST ADJUST . METH LIFE
03/31/00 1799 0 200DH 7 .0
19352
606792 807
10fPSH 05/11/01
DESCRIPTION
Carpets
SUBTOTAL-LEASEHOLD
TOTAL TO FORM 990
PRIOR DEDUCTION
698 315 z
13420 1805
177658 23857
1
.J
L
Form 4562 Depreciation and Amortization OMB No 1545-0772
(Bev rn .«n :aos) (Including Information on Listed Property) 2001 Qepenmenl of [be Treasury tmernei Revenue siiflc. 19s1 " See separate instructions " Attach to your tax return Attachment
Se acme Na 67 Name(s) shown on return Identifying number
HAILI CHRISTIAN SCHOOL 99-0183441 Business or activity to which this farm relates
FO 0 Election To Expense Certain Tangible Property Section 179 (Note it you have any listed property, complete Pert V before you complete Part 1)
1 Maximum amount See page 2 of the instructions for a higher limit far certain businesses 2 Total cost of section 179 property placed in service See instructions 3 Threshold cost of section 179 property before reduction in limitation f 3 $200,00
Reduction in limitation Subtract line 3 from line 2 If zero or less, enter -0- Ir 4 5 Dollar limitation for tax year Subtract line 4 from line 1 u zero or join . a, -a- n m
.n'e e
. . ... . m~eouneiv say msim~i~o~a . . . . . I 5
1a1 Descriouon of orooertv (b) Cost u~~ .~ .. . . lei Elected cost
7 Listed property Enter the amount from line 29 I 1 I 8 Total elected cost of section 179 property Add amounts in column (c), lines 6 end 7 9 Tentative deduction Enter the smaller of line 5 or line B 10 Carryover of disallowed deduction from line 13 of your 2000 Form 4562 17 Business income limitation Enter the smaller of business income (not less than zero) or line 5 (see instructions) 12 Section 779 expense deduction Add lines 9 end 10, but do not enter more then line 11 13 Carryover of disallowed deduction to 2002 Add lines 9 and 10, less line 72 . 13
o e ,not,
se Pert II or Pert III below f or listed property Instead . use Pert V Special Depreciation Allowance and Other Depreciation Wo not include listed property
14 Special depredation allowance for certain property (other then listed property) acquired after September 70, 2001 15eeinstrucuan5l 14 $07 .
15 Property subject to section 1fi81f1(1) election (see instructions) Is
16 Other de recietian (includin g ACflS) (see instructions) i6 1 870 . ~~ MACRS Depreciation (Do not include listed property.)(See instructions.)
Section A P CH 1 17 MACRS deductions for assets pieced in service in tax years beginning before 2001 17 ~ 21 , 094 .
18 If you ere sleeting under section 16BIi114) to group any assets pieced in service during the tax year into one or more general asset accounts, check here 1 0
Section B - Assets Placed m Service During 2001 Tax Year Using the General Depreciation System SEE DEPR SCH 1 W Month end (elg,si, ion aavle~~I~ien d) paco ..,y gel Convention 111 Method (ql Depreciation deduction la) Classification of property year placed 1eusinu .i~~ .uimem use in service period
19a 3-year pra0erry b 5-year property e 7-year property 1,883 7 MQ 200DB 68 . d 10-year property a 15-year property I 20-year property g 25-year property h Residential rental 08/02 16 , 904 . 27 5 r5 MM S/L 18
property 27 5 rs S/L i Nonresidential reel 39 yrs MM S/L
property MM S/L d Section C - Assets Placed m Service During 2007 Tax Year Using the Alternative Depreciation System
20a Class Lite 5/L b 12-year 12 yrs S/L
S/L 40 rs MM c 40Sr umma [See instructions 1
21 Listed property Enter amount from line 28 21 22 Total Add amounts from line 12, lines 14 through 17, lines 19 end 20 in column (g), end line 21
Enter here end on the appropriate lines of your return Partnerships end 5 corporations -see insir 22 23 , 857 .
23 For assets shown shave end pieced in service during the current year, enter the portion of the basis attributable to section 263A costs F 23T
For Paperwork Reduction Act Notice . see separate instructions Form 4562 12001)(P ., a-zoaz)
05/12/03 7
05/12/03 8 Form 45621200111pev 3-20021 Page 2
Listed Property. - (Include automobiles, certain other vehicles, cellular telephones, certain computers, and property used for entertainment, recreation or amusement.) Note For any vehicle for which you ere using the standard mileage rate or deducting vehicle lease expense, complete only 24e, 24b, columns (d through (c) of Section A, ell of Section B, and Section C if applicable Section A - Depreciation and Other Information (Caution See instructions for limitations for passenger automobiles 1
24. ~ . � . .. . .. . . . . . . . .. .. . .. .. . . . .w . .�.~ . . . .~~ . .. . . ... ~ .. . . . . . . . . . . n Yes n No 266 It "Yes ." is the evidence written? n Yes n No
Ihl Depreuetian deduction
28 Add amounts in column (h), lines 25 through 27 Enter here end an line 21, page 1 29 Add amounts in column (d, line 26 Enter here end on line 7, page 1
Section B - Information on Use of Vehicles Complete this section for vehicles used 6y a sole proprietor, partner, or other 'more then 5% owner', or related person If you provided vehicles to your employees, f vst answer the questions m Section C to see if you meet an exception to c for those vehicles
Veh~c~le 6 Id Ibl (c) (dl lel Vehicle 1
I Vehicle 2
I Vehicle 3
I Vehicle 4 Vehicle s
yes I No I Yes I No I Yes I No I Yes I Ha I Yes I No I Yea I No 36 Was the vehicle available for personal use
during of I -duty hours?
35 Was the vehicle used primarily by a more then 5% owner or related person?
36 15 another vehicle available for personal use?
1 45622 O4/I6/03 Form 45821200111Ror 3-20021
cr ousmessi Be'
ls for (e) (h) Investment (d) dCDr CCieti (f) I (9) Type of Property (list Date placed ~ Lost or lousiness pecovw I Method/
vehicles first) m serwce use
other basis invest Period Y Conventiai percentage use on yl
25 Special depreciation allowance for listed property acquired after September 10, 2001,
end used more then 5096 in a qualified business use (see page 7 of the instructions) 25
26 Property used more then 50% in a qualified business use (see instructions)
27
30 Total business/investment miles driven during the year Ido not include commuting miles)
31 Total commuting miles driven during the year 32 Total other personal (nancommuting) miles driven 33 Total miles driven during the year Add
lines 30 through 32
Section C - Uueitions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine i1 you meet an exception to completing Section B for vehicles used by employees who are not mare than 5% owners or related persons
37 Do you maintain a written policy statement that prohibits ell personal use of vehicles, including Commuting, by your
employees?
38 Do you maintain a written policy statement that prohibits personal use at vehicles, except commuting, by your
employees? See instructions for vehicles used by corporate officers, directors, or 1% or more owners
y9 Do you treat ell use of vehicles by employees as personal use?
10 Do you provide mare than fns vehicles to your employees, obtain information from your employees
about the use of the vehicles, and retain the information received? ' I
41 Do you meet the requirements concerning qualified automobile demonstration use? See the instructions 1
Note It your answer to 37, 38 . 39, 40, or 41 is "Yes," you need not complete Section B for the covered vehicles r
JIRM Amortization
(al Description of casts Date amorn:auon (e) Amorn:a6le (it) Code section ameri`inion (1) Amortisation for
begins amount erce°nii ̀e this year
42 Amortisation of costs that begins during your 2001 tax year
43 Amortization of costs that began before your 2001 tax year 6t Total Add nmnuntc m enhnmn 111 Swe ogee 9 of the mehuetiene for where to reeert 44
![[XLS] · Web view400 630 630 400 630 990 990 630 630 630 630 990 990 990 990 990 990 400 400 990 630 990 630 630 400 990 990 990 990 990 630 630 990 990 630 630 990 990 990 990 990](https://static.documents.pub/doc/80x56/5af695027f8b9a5b1e8f4d8f/xls-view400-630-630-400-630-990-990-630-630-630-630-990-990-990-990-990-990-400.jpg)
