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Governance Register
US nonprofit · EIN 990230276 · Lahaina, HIiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 990230276) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe tenure.Latest return IRS Form 990 series e-file data - 990 for the year to 31 May 2025: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue (us-approach-v4-clean). Not a statement that the organisation is recruiting.Exemption status IRS Automatic Revocation of Exemption List (posted to 13 October 2026).Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data
Exemption reinstated on 15 October 2016. The IRS had automatically revoked it on 15 October 2016 (after three years without a return). Source: IRS Automatic Revocation of Exemption List, posted to 13 October 2026.

The Preschool at Kapalua's network

3 peoplei3 people on this map.The large node is the subject of this page. Solid lines are what the register itself records (3). Form 990 filings give names without a person identifier; SEC insider filings carry a CIK.

The board

3 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations.Tenure and departures are observed across annual filings. Observed tenure is a lower bound - a member may have joined before the first year on record. The organisation reported 6 voting members of its governing body on its latest Form 990 Part VI; we list 3 in Part VII (Part VII does not always name every voting member).
NameRole as filedSinceOn the board
KC LiedermanDirector2020
6 yrs
Rod QuamDirector2020
6 yrs
Rondilyn FranzDirector2020
6 yrs
Under 5 years5 to 6 years6 years or more

Officers and senior leadership

3 listediNamed in Part VII as officers, key employees or highest-compensated staff - not board members, shown for completeness.
NameTitle as filedOn the filings
Jackie AllairePresidentsince 2020
Tamara FelechnerSecretary/Treasurersince 2020
Teresa AdamsVice Presidentsince 2020

Pay and hours

year to 31 May 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Jackie AllairePresident5$0
Teresa AdamsVice President5$0
Tamara FelechnerSecretary/Treasurer5$0
Rod QuamDirector5$0
Rondilyn FranzDirector5$0
Kc LiedermanDirector5$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
The Preschool at Kapalua
EIN
990230276
Address
5960 L Honoapiilani Rd, Lahaina, HI, 96761
State
Hawaii
Mission
Preschooling (as filed on the Form 990)
Activity (NTEE)
P33 Human services
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Human Services
Size band
4 (IRS master file code)
Formed
1984
Principal officer
Jackie Allaire (as named on the Form 990)
IRS ruling date
1 May 2018
Status
Code 01 (unconditional exemption)
Form 990 filings on record
5, latest 2025
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥6years on the filingsKC Liederman
≥6years on the filingsRod Quam
≥6years on the filingsRondilyn Franz

Latest return

year to 31 May 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 May 2025. US dollars, as filed.
Total assets
$131k
Total liabilities
Minus $54k
Net assets or fund balances
$184k
Contributions and grants received
$17k
Program service revenue
$299k
Employees
0
Volunteers
4

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$318k$331kDeficit $12k

As filed on the IRS Form 990. US dollars.