The Koloa Early School (EIN 990239308) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

RONALEE ECKBERG

Phone

8087421754

Tax Period

2024-07-01 to 2025-06-30

The Koloa Early School, founded in 1985, is a small nonprofit that reported $621K in total revenue in fiscal year 2024. The organization ran a surplus of $109K, a strong 18% operating margin.

Mission

Provide Early Education to 3-4 year olds

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $86,789

Program Service Revenue $534,485

Investment Income $0

Other Revenue $0

TOTAL REVENUE $621,274

Expense Breakdown

Grants Paid $0

Salaries & Benefits $357,729

Fundraising Expenses $0

Program Expenses $429,953

Other Expenses $154,735

TOTAL EXPENSES $512,464

Year-over-Year Comparison

	2024	2023	Change
Revenue	$621,274	$649,248	0.0%
Expenses	$512,464	$456,538	+0.1%
Net Income	$108,810	$192,710	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ECKBERG RONALEE	PRESIDENT	001.00	Officer	$0	$0	$0
PATTERSON BRYAN	TREASUER	001.00	Officer	$0	$0	$0
FRANKLIN JUSTIN	BOARD MEMBER	001.00	Officer	$0	$0	$0
KESSLER JONATHAN	BOARD MEMBER	001.00	Officer	$0	$0	$0
OCONNELL DAN	BOARD MEMBER	001.00	Officer	$0	$0	$0
KJELDSEN JODY	SECRATARY	001.00	Officer	$0	$0	$0
LIDDELL MEGAN	BOARD MEMBER	001.00	Officer	$0	$0	$0
GIBSON MANDIE	PRINCIPAL	040.00	Key Emp	$0	$0	$0
YAMAUCHI LESLIE	TEACHER	040.00	Key Emp	$0	$0	$0
KOBASHIGAWA LEANNE	TEACHER	040.00	Key Emp	$0	$0	$0
WILLIAMS BRUCE	TEACHER	040.00	Key Emp	$0	$0	$0
RAPOZO MELISSA	TEACHER	040.00	Key Emp	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$621,274	$512,464	$1,415,781	$108,810
2024	$649,248	$456,538	$1,335,142	$192,710
2023	$864,274	$378,466	$1,179,077	$485,808
2022	$590,606	$371,839	$658,170	$218,767
2021	$471,978	$331,080	$464,710	$140,898
2020	$309,075	$300,316	$403,542	$8,759
2019	$346,780	$309,512	$354,080	$37,268
2018	$286,019	$298,599	$337,019	$-12,580

The Koloa Early School