2024-11-07T10:14:57-05:00 2024-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-07-01 990309263 PA'IA YOUTH COUNCIL INC PAIA 8085798354 PO BOX 790999 PAIA HI 96779 SUSUN WHITE EXECUTIVE DIRECTOR 8085798354 2024-11-04 true true GRETCHEN KREMEYER P00768528 8082425002 2024-11-05 2023 2024-10-15 13:58:12Z PAIA YOUTH & CULTURAL CENTER BILLY JALBERT PO BOX 790999 PAIA HI 96779 868857 false X PYCCMAUI.ORG X 1995 HI TO PROVIDE A SAFE PLACE EMOTIONALLY AND PHYSICALLY FOR THE YOUTH OF PA'IA AND SURROUNDING COMMUNITIES WHICH OFFERS A VARIETY OF SOCIAL, EDUCATIONAL, CULTURAL, VOCATIONAL, AND RECREATIONAL ACTIVITIES. 8 8 15 50 0 916001 843522 13369 14400 3642 24 1117 10911 934129 868857 1500 5000 0 626638 614989 0 3600 241728 223681 869866 843670 64263 25187 896363 900444 1430 16815 894933 883629 TO PROVIDE A SAFE PLACE EMOTIONALLY AND PHYSICALLY FOR THE YOUTH OF PA'IA AND SURROUNDING COMMUNITIES WHICH OFFERS A VARIETY OF SOCIAL, EDUCATIONAL, CULTURAL, VOCATIONAL, AND RECREATIONAL ACTIVITIES. false false 751532 5000 25311 MAINTAIN A COMMUNITY YOUTH CENTER AND PROVIDES A VARIETY OF ACTIVITIES AND PROGRAMS THAT ENHANCE LIFE SKILLS INCLUDING SOCIAL, RECREATIONAL, EDUCATIONAL, CULTURAL AND VOCATIONAL FOR YOUTH IN THE COMMUNITY. 751532 true true false false false false false false false false true false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 15 true false false false false false false false false false false false false X 8 8 true false false false false false false true true false false true true true true true true true true false HI X PA'IA YOUTH COUNCIL INC 8085798354 PO BOX 790999 PAIA HI 96779 BILLY JALBERT PRESIDENT 1.00 X X 0 0 0 LISA STARR VICE PRESIDE 1.00 X X 0 0 0 PETE JALBERT SECRETARY 1.00 X X 0 0 0 SALMA ANSARI TREASURER 1.00 X X 0 0 0 MARTIN LENNY DIRECTOR 1.00 X 0 0 0 JACK DUGAN DIRECTOR 1.00 X 0 0 0 CINDY HANSCAM DIRECTOR 1.00 X 0 0 0 ANDREA KEALOHA DIRECTOR 1.00 X 0 0 0 SUSUN WHITE EXECUTIVE DI 40.00 X 82546 0 2051 82546 2051 false false false 448269 395253 21613 843522 PROGRAM REVENUE 713940 14400 14400 14400 24 24 INSURANCE PAYMENT 900099 7695 7695 OTHER INCOME 900099 3216 3216 10911 868857 25311 24 5000 5000 84593 76134 8459 435450 391924 43526 47682 43391 4291 47264 42538 4726 14752 14752 4178 3969 209 7186 3592 3594 40528 40528 267 267 32363 31716 647 17878 16870 1008 PROGRAM EXPENSE 39257 39257 PRIZES 14920 14920 COST OF GOODS SOLD 9056 9056 YOUTH INCENTIVES 8889 8889 34407 23481 10920 6 843670 751532 88538 3600 490717 534820 5 112497 40000 9138 5752 750239 528031 162141 222208 121865 97664 896363 900444 1430 16815 1430 16815 X 786098 793545 108835 90084 894933 883629 896363 900444 25187 -36491 X true X false true false X 890036 750091 885823 916001 843522 4285473 14184 14184 14184 42552 904220 764275 900007 916001 843522 4328025 55987 4272038 334 12 142 24 512 4328537 97000 0.98690 0.98180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 582745 402333 180412 167494 125698 41796 222208 CONSTRUCTION IN PROGRESS 97264 SECURITY DEPOSIT 400 97664 X SCHEDULE D, PAGE 3, PART X PAIA YOUTH COUNCIL, INC. IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23(B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING 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 ORGANIZATION 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. 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 THE YEARS 2024 AND 2023. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021. FORM 990, PAGE 6, PART VI, LINE 2 BILLY JALBERT PETE JALBERT PRESIDENT SECRETARY BROTHERS FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCIAL COMMITTEE REVIEWS THE 990 THEN RECOMMENDS APPROVAL TO THE WHOLE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C ALL EMPLOYEES AND BOARD OF DIRECTORS ARE TO BRING FORWARD ANY CONFLICT OF INTEREST ISSUES ON A CONTINUING BASIS. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY POLICY AND WHAT IS STANDARD FOR THE INCOME LEVEL OF THE ORGANIZATION ACCORDING TO THE NON-PROFIT TIMES. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR EMPLOYEES IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.