2024-02-19T12:56:37-05:00 2023-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-07-01 990354508 MAUI PREPARATORY ACADEMY MAUI 8086659966 4910 HONOAPIILANI HIGHWAY LAHAINA HI 96761 MA'ANN SABINO PRESIDENT 8086659966 2024-01-23 true RALPH PAIS 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-02-19 2022 2023-04-26 12:10:37Z MA'ANN SABINO 4910 HONOAPIILANI HIGHWAY LAHAINA HI 96761 8299501 false X WWW.MAUIPREP.ORG X 2001 HI THE SCHOOL STRIVES TO PROVIDE A SUPERIOR EDUCATIONAL PROGRAM IN A SAFE, NUTURING, AND STIMULATING ENVIRONMENT. THE SCHOOL IS DEVOTED TO HELPING STUDENTS REACH BEYOND THEIR PERCEIVED LEVEL OF ABILITY THROUGH A CURRICULUM THAT FOCUSES ON EQUITY, ECOLOGY AND ECONOMY AS TEACHING GOALS AND LEARNING OBJECTIVES. 11 11 62 100 0 1803607 1254001 5527567 6145284 -458 788334 7331174 8187161 986719 1311702 0 3323378 4109142 0 15201 2195633 2366378 6505730 7787222 825444 399939 8485219 8915292 1221385 1251519 7263834 7663773 X THE SCHOOL STRIVES TO PROVIDE A SUPERIOR EDUCATIONAL PROGRAM IN A SAFE, NUTURING, AND STIMULATING ENVIRONMENT. THE SCHOOL IS DEVOTED TO HELPING STUDENTS REACH BEYOND THEIR PERCEIVED LEVEL OF ABILITY THROUGH A CURRICULUM THAT FOCUSES ON EQUITY, ECOLOGY AND ECONOMY AS TEACHING GOALS AND LEARNING OBJECTIVES. false false 5929092 1311702 6145284 CHILDREN ARE PROVIDED WITH A CURRICULUM THAT BLENDS A RIGOROUS INTERDISCIPLINARY ACADEMIC PROGRAM WITH A COMMITMENT TO PROVIDE A NURTURING, CARING, AND SAFE LEARNING EXPERIENCE. 288 CHILDREN IN PRE-SCHOOL, KINDERGARTEN, AND GRADES 1-12 RECEIVED COLLEGE PREPARATORY EDUCATION DURING THE SCHOOL YEAR. 5929092 true true false false false false false false false true true false false false false true false true true false false false false false true false false false true true false false false false false false false false true true false false false true false false false true 29 0 62 true false false false false false true true false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false HI X MAUI PREPARATORY ACADEMY 8086659966 4910 HONOAPIILANI HWY LAHAINA HI 96761 MA'ANN SABINO PRESIDENT 15.00 5.00 X X 0 0 0 STEVE TRIPLETT VICE PRESIDE 10.00 X X 0 0 0 TIM HEHEMANN SECRETARY 15.00 X X 0 0 0 MARK MERRILL TREASURER 10.00 5.00 X X 0 0 0 RALPH PAIS TRUSTEE 2.00 X 0 0 0 THAD HENRY TRUSTEE 5.00 X 0 0 0 MICHAEL LEONE TRUSTEE 2.00 X 0 0 0 MARK MCDONALD TRUSTEE 3.00 X 0 0 0 AMY WISTHOFF-MARTIN TRUSTEE 2.00 X 0 0 0 QIANA DIBARI TRUSTEE 3.00 X 0 0 0 RAYMOND S F CHIN TRUSTEE 3.00 X 0 0 0 MIGUEL SOLIS HEAD OF SCHO 40.00 X 172269 0 7757 172269 7757 1 false true false 197154 1056847 167855 1254001 TUITION & FEES 611600 5454407 5454407 PROGRAM ACTIVITIES 611710 613126 613126 BOARDING AND RENTAL 611710 77751 77751 6145284 31087 31545 -458 -458 -458 23654 197154 80795 -57141 -57141 EMPLOYEE RETENTION CREDITS 900099 845475 845475 845475 8187161 6145284 787876 1311702 1311702 187851 131496 56355 3280645 2296451 984194 35049 24534 10515 327277 229094 98183 278320 194824 83496 27995 27995 35636 35636 9871 9871 18221 7065 11156 897650 628355 269295 2582 1807 775 395962 277173 118789 92611 92611 PROGRAM EXPENSE 638490 638490 CLASSROOM SUPPLIES 64354 64354 IN KIND EXPENSE 41229 41229 PAYROLL SERVICE 38959 27271 11688 102818 55247 32370 15201 7787222 5929092 1842929 15201 1215687 1770341 130343 129793 25000 133905 41468 65095 45120 8858949 1955379 6940189 6903570 8485219 8915292 210778 230026 861955 1021493 148652 1221385 1251519 X 6946199 7308955 317635 354818 7263834 7663773 8485219 8915292 399939 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2250 2250 2250 2250 2250 2250 2250 2250 2250 2250 1.00000 false false 6911236 617079 6294157 114328 114328 1729885 1240373 489512 103500 97927 5573 6903570 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND ALSO FROM STATE OF HAWAII INCOME TAXES UNDER SECTION 237-23 (B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE COMBINED FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2023 AND 2022. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 MAUI PREPARATORY ACADEMY DISPLAYS THE RACIALLY NONDISCRIMINATORY POLICY ON ITS PRIMARY PUBLICLY ACCESSIBLE INTERNET PAGE AT ALL TIMES DURING THE TAX YEAR. CATCH A RISING 132170 132170 14920 AUCTION 87118 64984 22134 65348 219288 197154 22134 80268 80268 -58134 true TUITION ASSISTANCE 97 1311702 FMV REDUCED TUITION SCHEDULE I, PAGE 1, PART I, LINE 2 MAUI PREPARATORY ACADEMY AWARDS SCHOLARSHIPS BASED ON SCHOLASTIC ACHIEVEMENT, ATHLETICS/ACTIVITIES, LEADERSHIP POTENTIAL, AND COMMUNITY SERVICE. CANDIDATES APPLY IN WRITING SUBMITTING RESUMES, TRANSCRIPTS, PERSONAL AND TEACHER LETTERS OF RECOMMENDATION AND A PERSONAL STATEMENT AND INTERVIEW WITH SCHOLARSHIP BOARD. THE CANDIDATE FILES ARE REVIEWED BY THE SCHOLARSHIP COMMITTEE. THE SCHOLARSHIP COMMITTEE CONSISTS OF SCHOOL ADMINISTRATORS, TEACHERS, AND BOARD MEMBERS. THE SCHOLARSHIP IS AWARD TO AN INCOMING 9TH OR 10TH GRADE STUDENT AND IS A 3 OR 4 YEAR RECURRING SCHOLARSHIP. TO RETAIN THE SCHOLARSHIP STUDENTS MUST BE IN GOOD ACADEMIC STANDING, MAINTAINING A 3.0 OR HIGHER GPA. X true false X X false false false false false false false false false MIGUEL SOLIS HEAD OF SCHOOL 172269 7757 180026 X 1 46992 FAIR MARKET VALUE X AUCTION ITEMS 53 65384 FAIR MARKET VALUE X FOOD/BEVERAGES 5 21421 FAIR MARKET VALUE X BUILDING MATERI 2 20891 FAIR MARKET VALUE X SUPPLIES/EQUIP 6 13167 FAIR MARKET VALUE false true false FORM 990 - ORGANIZATION'S MISSION THE SCHOOL STRIVES TO PROVIDE A SUPERIOR EDUCATIONAL PROGRAM IN A SAFE, NUTURING, AND STIMULATING ENVIRONMENT. THE SCHOOL IS DEVOTED TO HELPING STUDENTS REACH BEYOND THEIR PERCEIVED LEVEL OF ABILITY THROUGH A CURRICULUM THAT FOCUSES ON EQUITY, ECOLOGY AND ECONOMY AS TEACHING GOALS AND LEARNING OBJECTIVES. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING THE TAX RETURN, IT IS REVIEWED AND APPROVED BY THE TREASURER AND FINANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS AND THE EXECUTIVE COMMITTEE COMMUNICATE AND DISCUSS ALL POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE SCHOOL HEADMASTER AND TOP MANAGEMENT DETERMINE APPROPRIATE COMPENSATION BY CONSULTING SURVEYS CONDUCTED BY THE INDEPENDENT SCHOOLS IN HAWAII FOR SCHOOLS OF SIMILAR SIZE AND GEOGRAPHIC AREA. THE BOARD APPROVES ALL WAGES. FORM 990, PAGE 6, PART VI, LINE 15B THE SCHOOL HEADMASTER AND TOP MANAGEMENT DETERMINE APPROPRIATE COMPENSATION BY CONSULTING SURVEYS CONDUCTED BY THE INDEPENDENT SCHOOLS IN HAWAII. THE BOARD APPROVES ALL WAGES. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. MAUI PREPARATORY ACADEMY FOUNDATION 4910 HONOAPIILANI HIGHWAY LAHAINA HI 96761 272023362 LAND MGMT HI 501C3 7 N/A false false false false false true false false false false false true false false false false false false false false MAUI PREPARATORY ACADEMY FOUNDATION K 429712 COST MAUI PREPARATORY ACADEMY FOUNDATION E 2043493 BOOK VALUE