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 990089327 THE ARC IN HAWAII ARCI 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 13638140 0 X THEARCINHAWAII.ORG X 1960 HI THE ARC IN HAWAII PROVIDES SERVICES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, INCLUDING RESIDENTIAL HOMES AND APARTMENTS, ADULT DAY HEALTH AND RESIDENTIAL PROGRAMS. THE ORGANIZATION ADVOCATES FOR ITS CLIENTS SO THEY CAN LIVE, LEARN, WORK AND PLAY IN THEIR OWN COMMUNITIES. 13 13 189 0 0 0 510144 713523 9649703 10348414 1647 57729 147600 2518474 10309094 13638140 21479 0 0 0 7090812 7860992 0 0 0 2245878 2216489 9358169 10077481 950925 3560659 14318542 17642675 1145071 908545 13173471 16734130 X THE ARC IN HAWAII PROVIDES SERVICES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, ID AND DD, ON OAHU. TOGETHER WITH ITS NATIONAL AND NEIGHBOR ISLAND ARC AFFILIATES, THE ARC IN HAWAII PROMOTES AND PROTECTS THE RIGHTS OF PEOPLE WITH ID AND OR DD AND ACTIVELY SUPPORTS THEIR RIGHT TO BE INCLUDED AND FULLY PARTICIPATE IN THE COMMUNITY THROUGHOUT THEIR LIFETIME. 0 0 6015038 9505098 RESIDENTIAL PROGRAMS: THE ARC IN HAWAII IS THE LARGEST PROVIDER OF COMMUNITY BASED RESIDENTIAL SERVICES FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN HAWAII, PROVIDING HOMES FOR 122 CLIENTS. THE ORGANIZATION OPERATES FOUR APARTMENT COMPLEXES, PROVIDING HOMES FOR 48 INDIVIDUALS, TEN DOMICILIARY HOMES FOR 47 INDIVIDUALS, AND SEVEN INTERMEDIATE CARE FACILITIES/INTELLECTUAL DISABILITY (GROUP HOMES) FOR 27 INDIVIDUALS. EACH HOME HAS 5 RESIDENTS, AS WELL AS 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. LIVING SKILLS ARE PRACTICED DAILY. INCLUDES DEPRECIATION OF $206,239. 2561350 3361790 DAY PROGRAMS: THE ARC IN HAWAII'S THREE TRAINING CENTERS PROVIDE ADULT DAY HEALTH PROGRAMS, ACTIVE TREATMENT AND HABILITATION SERVICES FOR OVER 104 PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES FOR ABOUT 246 DAYS OF THE YEAR DUE TO COVID-19 CLOSURES. PROGRAMS AND EVENTS ARE AT THE CENTERS AS WELL AS IN THE COMMUNITY AND INCLUDE A VARIETY OF ACTIVITIES TO HELP THE INDIVIDUALS ATTAIN THEIR HIGHEST POTENTIAL. ACTIVITIES INCLUDE VOLUNTEERING IN THE COMMUNITY, DANCE MOVEMENT CLASSES, DELIVERING MEALS ON WHEELS, KARAOKE OUTINGS, MONEY MANAGEMENT TRAINING, LEARNING TO USE PUBLIC TRANSPORTATION, AND WORKING IN A THRIFT SHOP TO NAME A FEW. INCLUDES DEPRECIATION OF $150,532. 8576388 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 20 0 1 189 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X X LEIANN FOUNTAIN 8086953704 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 LEE MORIWAKI CHAIR 8.00 4.00 X X 0 0 0 KEVIN MURRAY VICE-CHAIR 6.00 2.00 X X 0 0 0 GARY SIMON SECRETARY 6.00 1.75 X X 0 0 0 KEVIN DOOLEY TREASURER 6.00 4.00 X X 0 0 0 LAMBERT WAI DIRECTOR 0.00 0.00 X X 0 0 0 LINDA BALAZS DIRECTOR 2.00 0.25 X 0 0 0 DIANE HAAR DIRECTOR 2.00 X 0 0 0 CURT KIRIU DIRECTOR 2.00 X 0 0 0 THOMAS HUBER DIRECTOR 2.00 X 0 0 0 LINDA MIZUNO DIRECTOR 2.00 X 0 0 0 VIARIDA CHING DIRECTOR 2.00 X 0 0 0 SCOTT SUZUKI DIRECTOR 2.00 X 0 0 0 SHAREN WAGO DIRECTOR 2.00 X 0 0 0 LEIANN FOUNTAIN PRESIDENT/CEO 40.00 X 146046 0 20565 SONJA PUNSALAN CHIEF FINANCIAL OFFICER 40.00 X 87572 0 8607 233618 0 29172 2 0 1 0 0 70891 2210 640422 19666 713523 FEE FOR SERVICE 623990 10348414 10348414 10348414 54184 54184 3545 0 3545 3545 3545 RESTITUTION AND SETTLEMENT GAINS 623990 2501290 2501290 MISCELLANEOUS 623990 17184 17184 2518474 13638140 12866888 0 57729 347993 302876 45117 5899816 5140302 759514 1147065 987653 159412 466118 405352 60766 37423 37423 220438 73962 146476 349110 219756 129354 512918 468141 44777 219557 197889 21668 6807 935 5872 11970 11230 740 407131 356771 50360 241540 224077 17463 SPECIFIC ASSISTANCE 178380 178380 0 MEMBERSHIP DUES, MISC 18882 18882 EQUIPMENT RENTAL/MAINT. 12333 9064 3269 10077481 8576388 1501093 0 9095426 12428804 1159977 1170278 868053 829747 295759 230465 9720267 7443840 2315769 2276427 583558 706954 14318542 17642675 516580 281983 154109 231717 124216 396774 348237 1145071 908545 X 8334274 13371108 4839197 3363022 13173471 16734130 14318542 17642675 3560659 0 X X 0 1 X 1 1 1 X 1965436 3964919 510144 713523 7154022 10025308 9222801 9256671 9649703 10348414 48502897 10025308 11188237 13221590 10159847 11061937 55656919 20000 10000 30000 0 20000 10000 30000 55626919 5371 21524 11208 4390 54184 96677 5371 21524 11208 4390 54184 96677 65963 65963 1376347 1433834 657156 147600 2518474 6133411 11407026 12709558 13889954 10311837 13634595 61952970 0.89790 0.93600 0.00160 0.00090 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 20,663. 2019 AMOUNT: $ 32,880. 2020 AMOUNT: $ 56,064. 2021 AMOUNT: $ 52,000. 2022 AMOUNT: $ 17,184. RESTITUTION AND SETTLEMENT GAINS - 2018 AMOUNT: $ 1,355,684. 2019 AMOUNT: $ 1,400,954. 2020 AMOUNT: $ 601,092. 2021 AMOUNT: $ 95,600. 2022 AMOUNT: $ 2,501,290. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000000 17203 17203 1000000 1000000 1333 1333 1000000 1000000 8752 8752 1000000 1000000 16990 16990 1000000 1000000 1000000 0.00000 1.00000 0.00000 0 0 237965 237965 7427610 5985410 1442200 234455 20106 214349 1244353 1120729 123624 575884 317595 258289 2276427 ACCRUED BENEFITS 222447 LEASE LIABILITIES 77749 TENANT AND OTHER DEPOSITS 45253 CASH HELD FOR CLIENTS AND OTHER 2788 348237 X 13638140 0 13638140 0 13638140 10077481 0 10077481 0 10077481 PART V, LINE 4: THE ENDOWMENT WAS TO PROVIDE FINANCIAL STABILITY FOR THE ARC IN HAWAII SO IT COULD CONTINUE TO PROVIDE SERVICES AND ADVOCATE FOR PERSONS WITH DEVELOPMENTAL DISABILITIES. INTEREST ON THE ENDOWMENT IS TO BE USED FOR DEVELOPING, CONSTRUCTION AND MAINTAINING FACILITIES OWNED AND OPERATED BY THE ARC IN HAWAII. PART X, LINE 2: THE ARC IN HAWAII (ASSOCIATION) IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE 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 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 JUDGMENT TO APPLY. X X X 0 0 0 0 0 0 0 0 0 LEIANN FOUNTAIN PRESIDENT/CEO 144846 0 0 0 1200 0 2897 0 17668 0 166611 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS GENERAL MEMBERS THAT ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE COMPRISED OF AN INDIVIDUAL OR FAMILY MEMBER CONSISTING OF TWO ADULT MEMBERS OF A SINGLE HOUSEHOLD. THEY HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS AND APPROVE CERTAIN DECISIONS. FORM 990, PART VI, SECTION A, LINE 7B STATE LAW REQUIRES APPROVAL BY THE MEMBERS OF AMENDMENT OF THE ARTICLES OF INCORPORATION, MERGERS, SALES OF ASSETS OTHER THAN IN THE REGULAR COURSE OF ACTIVITIES, AND DISSOLUTION. THE BYLAWS OF THE ORGANIZATION REQUIRE THAT ANY AMENDMENT OF THE BYLAWS BE APPROVED BY A MAJORITY VOTES OF THE MEMBERS QUALIFIED TO VOTE PRESENT IN PERSON AT A MEETING OF THE MEMBERS. 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, 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. 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 COMPENSATION FOR THE PRESIDENT/CEO 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 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIALS ARE ALSO AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. FORM 990 PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. ARC OF HAWAII HOUSNIG PROJECT NO 7 INC 3989 DIAMOND HEAD ROAD 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 ROAD 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 ROAD 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 ROAD 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 ARC OF HAWAII HOUSING PROJECT NO 12 INC 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 990255425 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 0 0 0 1 0 0 0 0 1 0 0 1 0 1 1 1 0 0 0