2026-04-11T19:00:36-05:00 2025-06-30 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2024-07-01 990146978 LE JARDIN ACADEMY INC LEJA 8082610707 917 KALANIANAOLE HWY KAILUA HI 96734 EARL KIM PRESIDENT/HEAD OF SCHOOL 8082610707 2026-03-11 1 1 DANIELLE A HARANO P01258470 8085262255 2026-03-11 2024 2025-03-06 01:10:19Z EARL KIM 917 KALANIANAOLE HWY KAILUA HI 96734 29944996 0 X WWW.LEJARDINACADEMY.ORG X 1971 HI TO CULTIVATE A COMMUNITY OF LEARNERS WHO EMBRACE HANA PONO TO POSITIVELY IMPACT THE WORLD. 18 18 430 100 0 0 2905023 1640462 24635499 27121632 331119 342544 406079 319812 28277720 29424450 3378157 3924627 0 0 16497913 18227363 0 0 363275 6998603 7913401 26874673 30065391 1403047 -640941 34501220 39035222 16155642 21260105 18345578 17775117 X TO CULTIVATE A COMMUNITY OF LEARNERS WHO EMBRACE HANA PONO TO POSITIVELY IMPACT THE WORLD. 0 0 21906227 27359191 SINCE ITS FOUNDING IN 1961 , THE ACADEMY HAS GROWN FROM A SMALL PRESCHOOL TO A TWO-CAMPUS, PRE-KINDERGARTEN THROUGH GRADE 12 LEARNING INSTITUTION. THE ACADEMY IS CHARACTERIZED BY ITS COMMITMENT TO GROWTH, EXTRAORDINARY LEARNING EXPERIENCES, AND A STRONG, INTERCONNECTED COMMUNITY. THE ACADEMY'S VALUES ARE TO: (1) HONOR INDIVIDUAL PATHWAYS TO SUCCESS AND HAPPINESS, (2) STRIVE FOR EXCELLENCE,(3) INNOVATE FOR POSITIVE CHANGE, (4) SERVE PEACE, AND (5) NURTURE RELATIONSHIPS AND RESOURCES.THE ACADEMY'S DISTINCTIVE LEARNING MODEL EMBRACES IB FOUNDATIONAL VALUES AND ACADEMIC RIGOR AS PART OF ITS MULTIFACETED EDUCATIONAL FRAMEWORK AND PROVIDES STUDENTS WITH A CONTINUUM OF EDUCATION, CONSISTING OF THREE PROGRAMS (PRIMARY YEARS PROGRAM, MIDDLE YEARS PROGRAM, DIPLOMA PROGRAM) UNITED BY THE IB PHILOSOPHY.THE PROGRAMS ENCOURAGE BOTH PERSONAL AND ACADEMIC ACHIEVEMENT, AND SUCCESSFUL COMPLETION OF THE DIPLOMA PROGRAM CULMINATES IN THE IB DIPLOMA. AS A GLOBAL CITIZEN'S DIPLOMA CONSORTIUM SCHOOL, THE ACADEMY'S STUDENTS ALSO HAVE AN OPPORTUNITY TO EARN THE GLOBAL CITIZEN'S DIPLOMA.THE ACADEMY'S EMPHASIS ON INQUIRY, SELF-DIRECTED LEARNING, AND DIFFERENTIATED INSTRUCTION PROMOTE LIFELONG LEARNING WHILE THE PRACTICE OF THINKING, SOCIAL COMMUNICATION, RESEARCH, AND SELF-MANAGEMENT SKILLS PREPARES STUDENTS FOR THE CHALLENGES AND OPPORTUNITIES OF THE 21ST CENTURY. THE ACADEMY IS A MEMBER OF THE HAWAII ASSOCIATION FOR INDEPENDENT SCHOOLS (HAIS) AND NATIONAL ASSOCIATION FOR INDEPENDENT SCHOOLS (NAIS), AND IS ACCREDITED BY THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC). 3924627 3924627 LE JARDIN ACADEMY PROVIDES TUITION ASSISTANCE TO APPROXIMATELY 170 STUDENTS WITH AVERAGE AWARD OF OVER $6,000. THESE AWARDS GENERALLY RANGE FROM 10% TO 100% OF NEED. THE AMOUNT OF TUITION ASSISTANCE DEPENDS UPON A FAMILY'S INCOME, ASSETS, NUMBER OF DEPENDENTS, NUMBER OF CHILDREN ATTENDING AN INDEPENDENT SCHOOL, LIVING EXPENSES, TAXES, MEDICAL EXPENSES, PERSONAL INDEBTEDNESS, AND ANY EXTRAORDINARY EXPENSES. THE ASSETS AND EARNING OF BOTH PARENTS WILL BE CONSIDERED IN DETERMINING AWARD AMOUNTS. TUITION ASSISTANCE GRANTS ARE MADE ON THE BASIS OF THE AVAILABILITY OF FUNDS AND ARE CONSISTENT WITH ESTABLISHED GUIDELINES. 25830854 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 90 0 1 430 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X STACY KILTY 8082610707 917 KALANIANAOLE HWY KAILUA HI 96734 JENNIFER MEEHAN DIRECTOR/CHAIR 1.00 X X 0 0 0 MAKANI MAEVA DIRECTOR/SECRETARY 1.00 X X 0 0 0 DUFF JANUS DIRECTOR/VICE CHAIR 1.00 X X 0 0 0 BONNIE PANG DIRECTOR/TREASURER 1.00 X X 0 0 0 DEWEY HESS DIRECTOR 1.00 X 0 0 0 DARLENE BLAKENEY DIRECTOR 1.00 X 0 0 0 DAVE KENNEDY DIRECTOR 1.00 X 0 0 0 PAUL SIBLEY DIRECTOR 1.00 X 0 0 0 SCOTT SETTLE DIRECTOR 1.00 X 0 0 0 EVAN SCHERMAN DIRECTOR 1.00 X 0 0 0 CONSTANCE SMALES DIRECTOR 1.00 X 0 0 0 ROGER ULVELING DIRECTOR 1.00 X 0 0 0 ART GLADSTONE DIRECTOR 1.00 X 0 0 0 DEAN SPAGNOLI DIRECTOR 1.00 X 0 0 0 SAMUEL BRAUN DIRECTOR 1.00 X 0 0 0 STEVE KELLY DIRECTOR 1.00 X 0 0 0 SUE FERANDIN DIRECTOR 1.00 X 0 0 0 SHANE JACKSON DIRECTOR 1.00 X 0 0 0 PAUL MARX DIRECTOR 1.00 X 0 0 0 DEE JAY MAILER DIRECTOR 1.00 X 0 0 0 EARL KIM HEAD OF SCHOOL 40.00 X 445578 0 97491 COURTNEY CHOW EXEC DIRECTOR OF ADVANCEME 40.00 X 200698 0 43607 LEAH MAGANA HEAD OF PRIMARY DIVISION 40.00 X 172208 0 51018 STACY KILTY EXEC DIRECTOR OF BUSINESS 40.00 X 167760 0 27856 ALEX RAMSVIG HEAD OF SECONDARY DIVISION 40.00 X 159621 0 76788 MELISSA HANDY EXEC DIRECTOR OF STRATEGIC 40.00 X 157712 0 41132 1303577 0 337892 13 0 1 0 UNLIMITED CONSTRUCTION SERVICES INC 565 HALEKAUWILA ST HONOLULU HI 96813 CONSTRUCTION SERVICES 5515503 KOGA ENGINEERING AND CONSTRUCTION INC 1162 MIKOLE ST HONOLULU HI 96819 CONSTRUCTION SERVICES 1433371 HAWAII MEDICAL SERVICES ASSOCIATION 818 KEEAUMOKU ST HONOLULU HI 96814 MEDICAL PREMIUM 1001094 MONARCH INSURANCE SERVICE INC 900 FORT STREET MALL SUITE 1888 HONOLULU HI 96813 INSURANCE 359222 ARCHITECTS HAWAII LTD 733 BISHOP ST SUITE 3100 HONOLULU HI 96813 CONSTRUCTION SERVICES 341477 20 127040 1513422 1640462 TUITION AND FEES 611600 24304744 24304744 EDUCATION ACTIVITIES 611600 2602622 2602622 OTHER PROGRAM ACTIVITIES 611710 214266 214266 27121632 215668 215668 20111 0 20111 20111 20111 126876 0 126876 126876 126876 166935 127040 104793 62142 62142 653312 415753 237559 237559 29424450 27359191 0 424797 3924627 3924627 1303576 550501 595896 157179 13392949 13392949 983743 731794 251949 1439086 1006202 432884 1108009 870279 237730 273904 273904 55605 55605 5947 5947 78662 84661 -11168 5169 121876 57431 60938 3507 724873 324340 380728 19805 397694 187404 198847 11443 598945 190038 397304 11603 52868 24913 26434 1521 267248 267248 1374532 1127027 178689 68816 589269 277680 294634 16955 STUDENT ACTIVITIES 1800022 1800022 REPAIR AND MAINTENANCE 756313 620129 98320 37864 PROFESSIONAL DEVELOPMEN 501364 501364 MEMBERSHIP DUES 118823 55993 59411 3419 195456 103500 65962 25994 30065391 25830854 3871262 363275 0 706879 435794 1606099 1152195 303589 375765 5797 15515 558858 769238 60344706 26430236 24997684 33914470 6065014 2286400 257300 85845 34501220 39035222 1640999 4177854 1452602 1626964 12804741 15369442 257300 85845 16155642 21260105 X 13253341 12024047 5092237 5751070 18345578 17775117 34501220 39035222 -640941 70480 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3685037 5000 295765 1728000 2257802 2422685 1000000 277352 15000 3685037 2306304 116381 2422685 2427483 -82056 39123 2306304 2143851 46650 236982 2427483 0.34000 0.00000 0.66000 0 0 7187779 7187779 31062029 18453241 12608788 22094898 7976995 14117903 33914470 CURRENT OPER. LEASE LIABILITIES 43200 NONCURRENT OPER. LEASE LIABILITIES 42645 85845 X 27699956 70480 520546 591026 27108930 5947 2309573 2315520 29424450 28270417 520546 520546 27749871 5947 2309573 2315520 30065391 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE AVAILABLE TO BE USED FOR FINANCIAL AID FUNDING AND GENERAL ACTIVITY EXPENSES OF THE ACADEMY. PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ACADEMY'S TAX POSITIONS AS OF JUNE 30, 2025 AND 2024 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE ACADEMY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. IT IS THE ACADEMY'S POLICY TO RECOGNIZE INTEREST ACCRUED AND PENALTIES RELATED TO UNDERPAYMENT OF INCOME TAXES IN GENERAL EXPENSE. THE TAX YEARS ENDING JUNE 30, 2022 TO DATE REMAIN OPEN AND POTENTIALLY ARE SUBJECT TO EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFY FUNDRAISING EXPENSES 104,793. COST OF GOODS SOLD 415,753. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFY FINANCIAL AID/SCHOLARSHIP GRANT 2,254,179. RECLASSIFY OHANA DISCOUNT 55,394. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFY FUNDRAISING EXPENSES 104,793. COST OF GOODS SOLD 415,753. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFY FINANCIAL AID/SCHOLARSHIP 2,254,179. RECLASSIFY OHANA DISCOUNT 55,394. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LE JARDIN PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS APPLICATION, WEBSITE, HANDBOOKS (PARENT, STUDENT, AND EMPLOYEE), AND IN ADVERTISEMENTS. GALA 293975 127040 166935 18501 40128 1672 44492 293975 127040 166935 18501 40128 1672 44492 104793 62142 1 FINANCIAL AID AND SCHOLARSHIPS 239 2254179 TUITION REMISSION 145 1615054 OHANA DISCOUNT 10 55394 PART I, LINE 2: FINANCIAL ASSISTANCE AND TUITION REMISSION ARE APPLIED AS CREDITS TO THE STUDENT'S TUITION ACCOUNT. X X X 1 1 X X X X X 0 1 0 0 0 1 0 0 0 EARL KIM HEAD OF SCHOOL 355513 0 36065 0 54000 0 58618 0 38873 0 543069 0 0 0 COURTNEY CHOW EXEC DIRECTOR OF ADVANCEME 200698 0 0 0 0 0 16248 0 27359 0 244305 0 0 0 ALEX RAMSVIG HEAD OF SECONDARY DIVISION 159621 0 0 0 0 0 13883 0 62905 0 236409 0 0 0 LEAH MAGANA HEAD OF PRIMARY DIVISION 172208 0 0 0 0 0 14161 0 36857 0 223226 0 0 0 MELISSA HANDY EXEC DIRECTOR OF STRATEGIC 157712 0 0 0 0 0 13713 0 27419 0 198844 0 0 0 STACY KILTY EXEC DIRECTOR OF BUSINESS 167760 0 0 0 0 0 13578 0 14278 0 195616 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECEIVED DISCRETIONARY SPENDING AMOUNTS, HOUSING ALLOWANCE, AND SOCIAL CLUB BENEFITS. DISCRETIONARY SPENDING AND HOUSING ALLOWANCE ARE REPORTED AS TAXABLE COMPENSATION. THE SOCIAL CLUB BENEFITS WERE NOT REPORTED AS TAXABLE COMPENSATION, AS THERE WAS NO PERSONAL USE. PART I, LINE 4B THERE IS A 457(F) PLAN FOR THE HEAD OF SCHOOL. PART I, LINE 6 THE HEAD OF SCHOOL IS PROVIDED AN ANNUAL INCENTIVE PLAN. FORM 990, PART VI, SECTION A, LINE 2 MAKANI MAEVA AND SCOTT SETTLE HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE PRESENTATION TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT AFFIRMING EACH PERSON HAS RECEIVED THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION OF THE HEAD OF SCHOOL. A REVIEW OF THE SCHOOL'S FINANCIAL POSITION AND COMPARATIVE DATA ARE USED IN THE DETERMINATION. THE PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND WAS LAST UNDERTAKEN IN JULY 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.