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Return of Organization Exempt from Income % Return of Organization Exempt From Income Tax OMB No 1545-004 Form 1990 Under section 501(c), 527, or 4947( a)(1) of the Internal Revenue Code ( except black lung 2007 benefit trust or private foundation) Department of the Treasury O p en to Public return to satisfy state reporting requirements. Internal Revenue Service ► The organization may have to use a copy of this Inspection A For the 2007 calendar year , or tax year beginning JUL 1 2007 and endino .TTTN in- 2 n n A B Check if C Name of organization D Employer identification number Please applicable useIRS WAII ASSOCIATION OF INDEPENDENT Address label or change print or S CHOOLS 6J-I vv1 J Stype street (or P.O. box not delivered to street Room/suite 0^me ee Number and if mail is address) E Telephone number rt return Speafic 1585 KAPIOLANI BOULEVARD IOUO1 71J-.LD%V Instruc- Termin- ^ation tons City or town, state or country, and ZIP + 4 F Accounting method = Cash ® Accrual a Amended return ONOLULU HI 96814 aApphcation pending • Section 501 (c)(3) organizations and 4947( a)(1) nonexempt charitable trusts H and I are not applicable to section 527 organizations. must attach a completed Schedule A (Form 990 or 990-EZ) H(a) Is this a group return for affiliates9 0 Yes No u VT culrM. r/VT n Tye £L J.y . WLXV H(b) If "Yes," enter number of affiliates '- N/A J Organization type (check only one) Plie, 501(c) ( 3 ) I (insert no) 4947(a)(1) or H(c) Are all affiliates Included? N/A =Yes =No (If No, attach a list.) K Check here ► 0 if the organization is not a 509(a)(3) supporting organization and its gross H(d) Is this a separate return filed by an or- receipts are normally not more than $25,000. A return is not required, but if the organization oanlzatlon covered by a group rullna9 F-1 Yea F No chooses to file a return, be sure to file a complete return. M Check ► I I if the organization is not required to attach Sch. B (Form 990, 990-EZ, or 990-PF). L Gross receipts: Add lines 6b, 8b, 9b, and 10b to line 12 ► 721,830. Part I Revenue. Expenses. and Chances in Net Assets or Fund Balances 1 Contributions, gifts, grants, and similar amounts received: a Contributions to donor advised funds 1a b Direct public support (not included on line 1a) 1b 151 , 377. c Indirect public support (not included on line 1a) 1c d Government contributions (grants) (not included on line 1a) 1d e Total (add lines la through 1d) (cash $ 151,377. noncash $ ) le 151 , 377. 2 Program service revenue including government fees and contracts (from Part VII, line 93) 2 85 , 564. 3 Membership dues and assessments 3 484 , 556. 4 Interest on savings and temporary cash investments 4 333. 5 Dividends and interest from securities 5 6 a Gross rents 6a b Less: rental expenses 6b c Net re gGDme.o`^('lo^ss . tract line 6b from line 6a 6c 7 Other es^eQrLl{)Cbma d sc11te. ► 7 8 G oss amount from sales of as ot other (A) Securities ( B ) Other ctt) n it ryn , 7,Q,9 I O 8a b s: o r ofher basis and sa^Me penses 8b CZ) c G In or loss _(^ttach schedula) 8c d Net g n r bk i ne 8c lumns (A) and (B) 8d 9 cia events and activities (attach schedule). If any amount is from gaming , check here ► a Gross revenue (not including $ of contributions reported on line lb) 9a b Less: direct expenses other than fundraising expenses 9b L c Net income or (loss) from special events. Subtract line 9b from line 9a 9c 3 10 a Gross sales of inventory, less returns and allowances 10a U b Less: cost of goods sold 10b c Gross profit or (loss) from sales of inventory (attach schedule). Subtract line 10b from line 10a 10c 11 Other revenue (from Part VII, line 103) 11 12 Total revenue . Add lines le , 2, 3, 4 , 5 6c 7 8d 9c 10c and 11 12 721 830 . 13 Program services (from line 44, column (B)) 13 498 286 . 14 Management and general (from line 44, column (C)) 14 110 648 . Fundraising (from line 44, column (D)) CL 15 15 2 127 . W 16 Payments to affiliates (attach schedule) 16 17 Total exp enses . Add lines 16 and 44, column (A) 17 611 061 . 18 Excess or (deficit) for the year. Subtract line 17 from line 12 18 110 769 . N 4)y 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 225 207 . ZQ 20 Other changes in net assets or fund balances (attach explanation) 20 0 . 21 Net assets or fund balances at end of year. Combine lines 18, 19, and 20 21 335 976 . 12-2707 LHA For Privacy Act and Paperwork Reduction Act Notice , see the separate instructions . --- ""' 1 15150122 139010 AIW01Q 2007.07050 HAWAII ASSOCIATION OF INDE: HAWAII ASSOCIATION OF INDEPENDENT Form 990 2007 SCHOOLS 23-7067376 Page 2 Part 11 Statement of All organizations must complete column (A). Columns (B), (C), and ( D) are required for section 501(c)(3) Functional Expenses and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. include amounts reported on line Program (C) Management Do not (A) Total (B) (D) Fundraising 6b, 8b, 9b, 10b, or 16 of Part 1. services and general 22a Grants paid from donor advised funds (attach schedule) (cash $ 0. noncash $ 0. 1 If this amount includes foreign grants , check here ► E1 2a 22b Other grants and allocations (attach schedule STATEMENT 2 (cash $ 58,000. noncash $ 0 It this amount includes foreign grants , check here ► 22b 58 , 000. 58 , 000. 23 Specific assistance to individuals (attach schedule) 23 24 Benefits paid to or for members (attach schedule) 24 25a Compensation of current officers, directors, key employees, etc. listed in Part V-A 25a 70 , 076. 45 , 356. 24 , 254. 466. b Compensation of former officers, directors, key employees, etc. listed in Part V-B 25b 0. 0. 0. 0. c 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) 5c 26 Salaries and wages of employees not included on lines 25a, b, and c 26 99 , 168. 64 , 185. 34 , 323. 660. 27 Pension plan contributions not included on lines 25a, b, and c 27 10 , 634. 6 , 883. 3 , 681. 70. 28 Employee benefits not included on lines 25a-27 28 13 , 788. 8 , 924. 4 , 772. 92. 29 Payroll taxes 29 11 , 612. 7 , 516. 4 , 019. 77. 30 Professional fundraising fees 30 31 Accounting fees 31 6 , 285. 4 , 068. 2 , 175. 42. 32 Legal fees 32 19 , 057. 12 , 334. 6 , 596. 127. 33 Supplies 33 6 , 258. 4 , 925. 1 , 308. 25. 34 Telephone 34 14, 921. 11 , 743. 3 , 118. 60. 35 Postage and shipping 35 3 , 437. 2 , 705. 718. 14. 36 Occupancy 36 36 , 256. 22 , 219. 13 , 772. 265. 37 Equipment rental and maintenance 37 38 Printing and publications 38 17 , 891. 14 , 080. 3 , 739. 72. 39 Travel 39 68 , 929. 68 , 711. 214. 4. 40 Conferences, conventions, and meetings 40 43 , 012. 42 , 513. 490. 9. 41 Interest 41 42 Depreciation, depletion, etc. (attach schedule) 42 3 , 504. 2 , 905. 588. 11. 43 Other expenses not covered above (itemize) a 43a b 43b c 43c d 43d e 43e f 43f g SEE STATEMENT 1 43 128 233. 121 219. 6 , 881. 133. 44 Total functional expenses . Add lines 22a through 43g. (Organizations completing columns (B)-(D), carry these totals to lines 13-15) 44 611 , 061. 1 498 , 286. 1 110 , 648. 2 , 127. Joint Costs. Check ► 0 if you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? ► Yes ® No If Yes, enter (i) the aggregate amount of these joint costs $ N/A ; (ii) the amount allocated to Program services $ N/A (iii) the amount allocated to Management and general $ N/A and (iv) the amount allocated to Fundraising $ N/A 723011 12-27-07 Form 990 (2007) 2 15150122 139010 AIW01Q 2007.07050 HAWAII ASSOCIATION OF INDEP AIW01Q_1 " HAWAII ASSOCIATION OF INDEPENDENT Form 990 2607 SCHOOLS 23-7067376 Page 3 Part III Statement of Program Service Accomplishments (see the instructions) Form 990 is available for public inspection and, 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 be determined by the information presented on its return Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments. What is the organization's primary exempt purpose? ► SEE STATEMENT 3 Program Service Expenses (Required for 501(c)(3) All organizations must describe their exempt purpose achievements in a clear and concise manner State the number of and (4) orgs., and clients served, publications issued, etc Discuss achievements that are not measurable. (Section 501(c)(3) and (4) 4947(a)(1) trusts; but organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others) optional for others.) a MEMBERSHIP SERVICES AND CONFERENCES TO PROMOTE CLOSE COOPERATION BETWEEN INDEPENDENT SCHOOLS OF HAWAII- MAINTAIN ENCOURAGE , AND SUPPORT HIGH STANDARDS AND SECURE PUBLIC INTEREST IN INDEPENDENT SCHOOLS.
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