2024-11-14T19:43:16-05:00 2023-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-01-01 990115515 HAMAKUA HEALTH CENTER INC HAMA 8087757204 45-549 PLUMERIA ST HONOKAA HI 96727 JOHN WHITE CEO 8087757204 2024-10-14 true true GRETCHEN KREMEYER P00768528 8082425002 2024-11-11 2023 2024-10-15 13:58:12Z HAMAKUA-KOHALA HEALTH JOHN WHITE 45-549 PLUMERIA STREET HONOKAA HI 96727 10452389 false X WWW.HAMAKUA-HEALTH.ORG X 1964 HI TO ACHIEVE AN EXTRAORDINARY, COMPREHENSIVE PRIMARY HEALTH CARE EXPERIENCE WHICH EXCEEDS EXPECTATION. 7 7 119 7 0 4523555 3577340 5823979 6140530 2541 2463 478526 429814 10828601 10150147 0 0 7305558 7156822 46872 34550 34550 3331565 3122660 10683995 10314032 144606 -163885 6355558 6086411 2975291 2824410 3380267 3262001 TO ACHIEVE AN EXTRAORDINARY, COMPREHENSIVE PRIMARY HEALTH CARE EXPERIENCE WHICH EXCEEDS EXPECTATION. false false 6730721 6570344 PROVIDED HEALTH CARE SERVICES TO MORE THAN 8,000 PATIENTS IN THE COMMUNITY, REGARDLESS OF THEIR ABILITY TO PAY. 6730721 true true false false false false false false false false true false false true true true true false false false false false false true false false false false false true false false false false false false false false false false false false false true false false false true 18 0 119 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true false true false false HI X HAMAKUA HEALTH CENTER INC 8087757204 45-549 PLUMERIA ST HONOKAA HI 96727 KENNETH KANESHIRO PRESIDENT 0.50 X X 0 0 0 DIANA MORIARTY VICE-PRESIDE 0.50 X X 0 0 0 DIANE ASHLEY DIRECTOR 0.50 X 0 0 0 NIDHI CHABORA DIRECTOR 0.50 X 0 0 0 JENNA GEIER DIRECTOR 0.50 X 0 0 0 RICHARD LASSER DIRECTOR 0.50 X 0 0 0 RAVI SINGH DIRECTOR 0.50 X 0 0 0 IRENE CARPENTER CEO 40.00 X X 165102 0 7322 MILTON CORTEZ COO/CIO 40.00 X X 98606 0 5905 SHARON ESPEJO CFO 40.00 X X 77638 0 4634 ANTHONY GIASOLLI PROVIDER 40.00 X 186957 0 9087 JOSEPH COLEMAN PROVIDER 40.00 X 138017 0 8956 CATHERINE MARQUETTE CMO/APRN/CEO 40.00 X X 182773 0 9323 ERIC MURRAY PROVIDER 40.00 X 199368 0 9087 MARIA BATOL PROVIDER 40.00 X 204410 0 18974 JOSELYN CHANG PROVIDER 40.00 X 176548 0 9087 1429419 82375 15 false true false ALLIANCE OF CHICAGO COMMUNITY HEALTH SERVICES 215 W OHIO 4TH FLOOR CHICAGO IL 60654 TECHNOLOGY 292854 CAPITAL GROUP RETIREMENT PLAN SERVIC PO BOX 659530 SAN ANTONIO TX 782659530 RETIREMENT PLAN 234473 CORONIS HEALTH RCM LLC 5963 EXCHANGE DRIVE SUITE 114 SYKESVILLE MD 21784 PYMT COLLECTION 229796 HALE HO'OLA HAMAKUA 45-547 PLUMERIA ST HONOKAA HI 96727 EMPLOYMENT 218144 COMMUNITY LINK CONSULTING PO BOX 276 NEWMAN LAKE WA 99025 FINANCE 191464 7 3417857 159483 3577340 PROGRAM SERVICE REVENUE 621110 6140530 6140530 6140530 2463 2463 695338 302242 393096 393096 OTHER INCOME 900099 30231 30231 MEDICAL RECORDS 621110 6487 6487 36718 10150147 6570344 2463 X 551304 391231 160073 5388825 3879954 1508871 38406 38406 739755 377275 362480 438532 311358 127174 93299 36177 57122 129946 50387 79559 34550 34550 1223793 474531 749262 39899 39899 40499 15293 25206 116293 45093 71200 794300 670207 124093 23698 2844 20854 13244 5135 8109 22211 22211 136768 30089 106679 45454 12727 32727 PROGRAM SUPPLIES 200586 200586 MEDICAL EQUIPMENT 84590 40603 43987 STAFF DEVELOPMENT 62005 17361 44644 DUES AND SUBSCRIPTIONS 38726 12005 26721 57349 57349 10314032 6730721 3548761 34550 880619 705420 40029 620742 505173 629146 694050 85420 114164 146032 61801 4447655 1320937 2725255 3126718 1268344 839056 6355558 6086411 997745 1315038 62219 118033 453500 453500 1461827 937839 2975291 2824410 X 2733185 2917379 647082 344622 3380267 3262001 6355558 6086411 X -163885 45619 X false true X true true true X 2658089 4100190 5271801 4523555 3577340 20130975 3928773 3942700 5998224 6486202 6872586 27228485 6586862 8042890 11270025 11009757 10449926 47359460 47359460 212 245 1248 2315 2463 6483 212 245 1248 2315 2463 6483 6587074 8043135 11271273 11012072 10452389 47365943 0.99990 0.99990 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 461142 461142 3085077 571462 2513615 901436 749475 151961 3126718 RIGHT OF USE ASSET 822930 DEPOSITS 16126 839056 OPERATING LEASE LIABILITY 822930 PENSION LIABILITY 114909 937839 X 10547406 49398 347861 397259 10150147 10150147 10665672 49398 302242 351640 10314032 10314032 SCHEDULE D, PAGE 3, PART X HAMAKUA HEALTH CENTER, INC. IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 416-19 AND 416-20 OF THE HAWAII REVISED STATUTES. THEREFORE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE CENTER MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CENTER AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 AND 2022. THE CENTER FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE CENTER IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 302,242 NET UNREALIZED GAIN ON PENSION 45,619 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 302,242 X X X true ELIZABETH MCLEMORE LUM CREATIVE FUNDRAISING ASSOCIATES INC 3638 KUMU ST HONOLULU HI 96822 FUNDRAISER false 34550 -34550 34550 -34550 HI X X X X false false false false false false false false false IRENE CARPENTER CEO 165102 7322 172424 ANTHONY GIASOLLI PROVIDER 186957 9087 196044 CATHERINE MARQUETTE CMO/APRN/CEO 182773 9323 192096 ERIC MURRAY PROVIDER 199368 9087 208455 MARIA BATOL PROVIDER 204410 18974 223384 JOSELYN CHANG PROVIDER 176548 9087 185635 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED IN DETAIL BY THE BUSINESS AFFAIRS COMMITTEE, THEN THE ENTIRE BOARD OF DIRECTORS PERFORMS A FINAL REVIEW AND APPROVES THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C IF AT ANY TIME DURING HIS/HER TENURE A DIRECTOR OF THE BOARD CONCLUDES THAT HIS/HER MEMBERSHIP AND/OR AFFILIATION WITH ANY ORGANIZATION OR COMPANY DOING BUSINESS WITH OR HAVING A CONTRACTUAL OR OTHER RELATIONSHIP WITH THE HAMAKUA HEALTH CENTER RESULTS IN A CONFLICT OF INTEREST, THAT DIRECTOR SHALL DISCLOSE TO THE BOARD SUCH MATERIAL FACTS REGARDING SUCH INTEREST, AND NOTE THEREOF WILL BE RECORDED IN THE MINUTES. APPROPRIATE ACTION WILL THEN BE TAKEN AS DETERMINED BY A MAJORITY VOTE OF THE BOARD (IN WHICH SUCH DIRECTOR SHALL NOT HAVE A VOTE). DEPENDING ON THE CIRCUMSTANCES, SUCH ACTION SHALL INCLUDE: 1. ABSTAINING FROM VOTING, AND/OR 2. WITHDRAWAL FROM A MEETING DURING DISCUSSION, AND/OR 3. RESIGNATION FROM THE BOARD OR TERMINATION OF SUCH DIRECTOR'S MEMBERSHIP IN OR AFFILIATION WITH, SUCH AN ORGANIZATION OR COMPANY. INTERESTED DIRECTORS MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD OR OF A COMMITTEE WHICH AUTHORIZED SUCH CONTRACT OR TRANSACTION WHICH IS THE SOURCE OF THE CONFLICT. APPROVAL OF SUCH CONTRACT OR TRANSITION SHALL REQUIRE THE APPROVAL OF A MAJORITY (OR GREATER NUMBER IF NECESSARY) OF THE DISINTERESTED DIRECTORS. IF THE EXECUTIVE COMMITTEE ASCERTAINS THAT SUCH A CONFLICT OF INTEREST EXISTS, AND THE DIRECTOR INVOLVED HAS NOT VOLUNTEERED TO BRING IT BEFORE THE BOARD, THE EXECUTIVE COMMITTEE MAY REQUIRE SAID DIRECTOR TO TAKE ONE OR MORE OF THE APPROPRIATE ACTIONS OUTLINED ABOVE, OR MAY REQUIRE SUCH TRANSACTION TO BE RATIFIED BY THE BOARD IF SUCH CONFLICT OF INTEREST IS DISCOVERED AFTER THE BOARD HAS APPROVED SUCH TRANSACTION. EACH BOARD MEMBER MUST SIGN A CONFLICT OF INTEREST AND CONFIDENTIALITY STATEMENT UPON JOINING THE BOARD AND ANNUALLY THEREAFTER EACH JANUARY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED AS FOLLOWS: 1. PERFORMANCE EVALUATION CONDUCTED BY THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. 2. WAGE AND SALARY ANALYSIS CONDUCTED WITH THE HELP OF THE NATIONAL ASSOCIATION OF COMMUNITY HEALTH CENTERS, THE HAWAII PRIMARY CARE ASSOCIATION, AND THE HAWAII EMPLOYERS' COUNCIL. 3. THE GOVERNANCE COMMITTEE RECOMMENDS SALARY ADJUSTMENT TO THE BUSINESS AFFAIRS COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROPRIATENESS AND ALIGNMENT WITH THE BUDGET. 4. THE BUSINESS AFFAIRS COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS & CONTRACTORS 177,514 280,285 0 PAYROLL FEES 14,391 22,723 0 PROVIDERS 63,516 100,289 0 BILLING SERVICES 107,658 169,987 0 PRACTICE MANAGEMENT 111,452 175,978 0 TOTAL 474,531 749,262 0 FORM 990, PART XI, LINE 9 COST OF GOODS SOLD 302,242 NET UNREALIZED GAIN ON PENSION 45,619 COST OF GOODS SOLD -302,242 TOTAL 45,619 AHARO HAWAII 86-260 FARRINGTON HIGHWAY WAIANAE HI 96792 472848796 HEALTHCARE HI 501C3 7 N/A false false false true false false false false false false false false false false false false false false false false AHARO HAWAII C 6902 BOOK