2024-05-15T13:43:27-05:00 2023-06-30 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2022-07-01 990255425 ARC OF HAWAII HOUSING PROJECT NUMBER 12 INC ARCO 8087377995 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 LEE MORIWAKI CHAIR 8087377995 2024-05-07 1 LEE MORIWAKI 999009999 1 WON J LEE P01286148 8085242255 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LEIANN FOUNTAIN 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 117398 0 X THEARCINHAWAII.ORG X 1991 HI THE PROGRAM UTILIZES HUD SECTION 8 FUNDS TO HOUSE PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES AND TO PROVIDE SUPERVISORY CARE. 4 4 0 0 0 0 93285 91653 24752 25726 18 19 0 0 118055 117398 0 0 0 0 16272 28605 0 0 0 110425 113889 126697 142494 -8642 -25096 533039 509543 52538 54138 480501 455405 DIRECT SERVICES AND ADVOCACY FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 0 0 142494 25726 THE PROGRAM UTILIZES HUD SECTION 8 FUNDS TO PROVIDE COMMUNITY BASED RESIDENTIAL HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN HAWAII. THE ORGANIZATION HAS THREE HOMES SERVING 15 CLIENTS. EACH HOME HAS A LIVE-IN MANAGER AND IS LOCATED IN A COMMUNITY SETTING. THE HOMES PROVIDE A FAMILY ATMOSPHERE WITH OPPORTUNITIES TO WORK, LEARN AND PLAY TOGETHER. 142494 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X LEIANN FOUNTAIN 8086953704 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 X LEE MORIWAKI CHAIR 0.50 11.50 X X 0 0 0 KEVIN MURRAY VICE-CHAIR 0.25 7.75 X X 0 0 0 GARY SIMON SECRETARY 0.25 7.50 X X 0 0 0 KEVIN DOOLEY TREASURER 0.50 9.50 X X 0 0 0 0 0 0 0 0 0 0 0 91653 91653 RENTAL INCOME 623990 25726 25726 25726 19 19 117398 25726 0 19 X 22534 22534 4418 4418 1653 1653 17941 17941 1651 1651 47091 47091 31038 31038 16168 16168 142494 142494 0 0 20545 11450 93429 96052 0 852 12261 3381 980123 731712 268698 248411 138106 149397 533039 509543 11037 5365 38695 29265 2806 19508 52538 54138 X 345232 325547 135269 129858 480501 455405 533039 509543 -25096 0 X X 0 1 X 1 1 1 X 86005 95200 277290 93285 91653 643433 86005 95200 277290 93285 91653 643433 643433 89 62 18 18 19 206 643639 75659 0.99970 0.99960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 51343 51343 907255 726331 180924 21525 5381 16144 248411 ROU ASSET - OPERATING LEASE 16737 OTHER ASSETS 2802 NET CAPITALIZED INTEREST 129858 149397 LEASE LIABILITY 16737 TENANT SECURITY DEPOSITS 2696 MISCELLANEOUS AND OTHER DEPOSITS 75 19508 X 117398 0 117398 0 117398 142494 0 142494 0 142494 PART X, LINE 2: ARC OF HAWAII HOUSING PROJECT NUMBER 12, INCORPORATED (ASSOCIATION) IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. IT HAS BEEN DETERMINED THAT THE ASSOCIATION IS NOT A PRIVATE FOUNDATION FOR INCOME TAX PURPOSES. HOWEVER, THE ASSOCIATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. THE ASSOCIATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. THE ASSOCIATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGEMENT TO APPLY. FORM 990, PART VI, SECTION B, LINE 11B INFORMATION FROM OFFICERS AND DIRECTORS AND OTHER NONFINANCIAL DATA AND FINANCIAL INFORMATION FROM THE AGENCY'S AUDITED FINANCIAL STATEMENTS ARE COMBINED IN A DRAFT OF THE FORM 990 PREPARED BY AN OUTSIDE CERTIFIED PUBLIC ACCOUNTANT. SEVERAL DIRECTORS, INCLUDING THE TREASURER AND CHAIR, ALONG WITH THE PRESIDENT/CEO AND CHIEF FINANCIAL OFFICER OF ARC IN HAWAII, REVIEW THE DRAFT IN DETAIL AND REVISE AS APPROPRIATE. ONCE THE DETAILED REVIEW IS COMPLETED, THE FORM 990 IS SENT TO EACH BOARD MEMBER BY ELECTRONIC OR PAPER COPY TO ALLOW FOR ADDITIONAL REVIEW, COMMENT AND RECOMMENDATIONS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED ANNUALLY BY ALL DIRECTORS ALONG WITH THE PRESIDENT/CEO AND CHIEF FINANCIAL OFFICER OF THE ARC IN HAWAII. IT INCLUDES INFORMATION ABOUT BUSINESS AFFILIATES. A LISTING OF THESE AFFILIATES IS MADE AND REVIEWED TO DETERMINE IF THE ORGANIZATION HAS BUSINESS TRANSACTIONS WITH ANY OF THESE INDIVIDUALS AND OR AFFILIATES. IF A DIRECTOR OR OFFICER PROPOSES TO ENGAGE IN OR HAS AN INTEREST IN SUCH TRANSACTIONS, THE DIRECTOR OR OFFICER IS RECUSED FROM DISCUSSION AND DECISIONS ABOUT THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A ARC OF HAWAII HOUSING PROJECT NUMBER 12, INC. DOES NOT COMPENSATE ANY OFFICERS. HOWEVER, THE RELATED ORGANIZATION, THE ARC IN HAWAII, DOES COMPENSATE THE PRESIDENT/CEO AND THE COMPENSATION PACKAGE IS DETERMINED AS FOLLOWS: A SEARCH IS CONDUCTED FOR CANDIDATES FOR THE POSITION. SALARY HISTORY AND REQUIREMENTS ARE ASCERTAINED FROM ALL CANDIDATES. THE SEARCH COMMITTEE CONSULTS AT LEAST TWO 3RD PARTY SURVEYS OF COMPARABLE SALARY LEVELS (HAWAII EMPLOYERS COUNCIL AND HONOLULU ADVERTISER) TO ASCERTAIN THAT THE PROPOSED COMPENSATION IS WITHIN THE RANGE OF COMPENSATION FOR COMPARABLE POSITIONS IN HAWAII. THIS INFORMATION IS PROVIDED TO THE BOARD OF DIRECTORS WHO APPROVE THE HIRING AND COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC VIA POSTING OF THE FORM 990 ON THE WEBSITE, GUIDESTAR. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIALS ARE ALSO AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 17,941. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,941. FORM 990 PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. THE ARC IN HAWAII 3989 DIAMOND HEAD RD HONOLULU HI 96816 990089327 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 10 N/A 0 ARC OF HAWAII HOUSING PROJECT NO 7 INC 3989 DIAMOND HEAD RD HONOLULU HI 96816 990229408 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 ARC OF HAWAII HOUSING PROJECT NO 8 INC 3989 DIAMOND HEAD RD HONOLULU HI 96816 990229716 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 ARC OF HAWAII PROJECT NO 10 INC 3989 DIAMOND HEAD RD HONOLULU HI 96816 990246248 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 ARC OF HAWAII HOUSING PROJECT NO 11 INC 3989 DIAMOND HEAD RD HONOLULU HI 96816 990251616 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0