2024-05-22T08:04:16-04:00 2023-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-01-01 990092295 ISLAND OF HAWAI'I YMCA ISLA 8089353721 300 W LANIKAULA ST HILO HI 96720 LOREN TSUGAWA TREASURER 8089357194 2024-05-21 true LOREN TSUGAWA 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-05-22 2023 2023-04-26 12:10:37Z WENDY CORTEZ 300 W LANIKAULA ST HILO HI 96720 1167440 false X ISLANDOFHAWAIIYMCA.ORG X 1959 HI TO SHARE GOD'S LOVE WITH CHILDREN AND FAMILIES OF ALL RACES AND FAITHS BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 17 17 56 160 0 306655 322499 499504 623867 71 2 100126 137739 906356 1084107 0 0 480024 634548 0 87013 368101 387970 848125 1022518 58231 61589 2799529 2830414 193206 162502 2606323 2667912 TO SHARE GOD'S LOVE WITH CHILDREN AND FAMILIES OF ALL RACES AND FAITHS BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. false false 241709 261640 YMCA CHILD CARE - PRESCHOOL PROGRAM PROVIDES A SMALL GROUP ENVIRONMENT THAT PROMOTES INDIVIDUAL GROWTH, CREATIVE EXPRESSION AND POSITIVE SELF ESTEEM. 344750 373129 YMCA HEALTH AND WELLNESS FOR YOUTH AND ADULTS - PROGRAMS ARE DESIGNED TO HELP PEOPLE CREATE REALISTIC GOALS FOR SELF-IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS MANAGEMENT AND HEALTH EDUCATION. 75757 81975 YMCA FAMILY STRENGTHENING AND COMMUNITY OUTREACH - PROGRAMS THAT WILL HELP PEOPLE GROW AS RESPONSIBLE FAMILY MEMBERS. CHILDREN AND THEIR PARENTS ARE PROVIDED WITH ACTIVITIES THAT FOSTER UNDERSTANDING AND COMPANIONSHIP, AND STRENGTHEN FAMILIES. 662216 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 3 0 56 true false false false false false true true false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false HI X ISLAND OF HAWAI'I YMCA 8083953721 300 W LANIKAULA ST HILO HI 96720 STACY HAUMEA CHAIR 3.00 X X 0 0 0 STEVEN SYLVESTER VICE-CHAIR 1.00 X X 0 0 0 BELINDA HUGHES SECRETARY 1.00 X X 0 0 0 LOREN TSUGAWA TREASURER 3.00 X X 0 0 0 AARON CASTILLO MEMBER 1.00 X 0 0 0 ANDREW CHUN MEMBER 1.00 X 0 0 0 DAVID DELUZ JR MEMBER 1.00 X 0 0 0 AARON ESPARZA MEMBER 1.00 X 0 0 0 SHANE ISAGAWA MEMBER 1.00 X 0 0 0 LESLIE ISEMOTO MEMBER 1.00 X 0 0 0 DANIEL KEA MEMBER 1.00 X 0 0 0 LARRY LAU MEMBER 1.00 X 0 0 0 MALIA KEKAI MEMBER 1.00 X 0 0 0 MICHAEL MIYAHIRA MEMBER 1.00 X 0 0 0 ELIZABETH MURPH MEMBER 1.00 X 0 0 0 LANCE NIIMI MEMBER 1.00 X 0 0 0 DEBBIE WATSON-CORREA MEMBER 1.00 X 0 0 0 WENDY CORTEZ PRESIDENT/CE 40.00 X 75000 0 9151 75000 9151 false false false 130287 192212 322499 PROGRAM - HEALTH 624100 373129 373129 PROGRAM - DAY CAMP 624410 168763 168763 PROGRAM - VISITATION 713940 81975 81975 623867 2 2 138820 25965 112855 112855 91482 21373 78832 57368 21464 21464 2025 2025 2025 MISCELLANEOUS 900099 1395 1395 1395 1084107 716744 44864 84151 52243 21038 10870 466982 289935 116746 60301 14177 8796 3544 1837 69238 43086 17310 8842 12304 9228 3076 23674 17755 5919 7046 5285 1761 23616 23616 84199 60299 23900 16847 12635 4212 5792 5792 26184 26184 79869 79869 19099 14324 4775 SUPPLIES 42403 36175 4102 2126 FEES 20182 15538 4644 EQUIPMENT LEASE 6086 5293 793 OTHER EXPENSES 5872 4521 1351 14797 7234 4526 3037 1022518 662216 273289 87013 154452 162628 10036 10038 68366 16251 13913 17493 3203045 615357 2552762 2587688 36316 2799529 2830414 63029 60157 14700 8219 115477 73963 20163 193206 162502 X 2593823 2662912 12500 5000 2606323 2667912 2799529 2830414 X 61589 X false true X true false X 181577 616289 1062189 306655 322499 2489209 377993 353319 474697 609664 737792 2553465 455 4306 3947 2025 10733 559570 970063 1541192 920266 1062316 5053407 29800 5882 89550 8600 24862 158694 156475 93230 94390 100350 101439 545884 186275 99112 183940 108950 126301 704578 4348829 25981 19872 20763 9395 26292 102303 25981 19872 20763 9395 26292 102303 36352 20464 56816 585551 989935 1561955 966013 1109072 5212526 0.83430 0.81860 0.02000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1650701 1650701 1167469 488708 678761 149050 32416 116634 235825 94233 141592 2587688 FINANCE LEASE LIABILITY 20163 20163 X 1167440 83333 83333 1084107 1084107 1105851 83333 83333 1022518 1022518 SCHEDULE D, PAGE 3, PART X THE ISLAND OF HAWAII YMCA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRS) AND APPLICABLE STATE LAW. THEREFORE, THE ORGANIZATION HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. 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 YEAR. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 25,965 FUNDRAISING EXPENSE 57,368 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 25,965 FUNDRAISING EXPENSE 57,368 XMAS TREE SALES 60933 60933 41420 EVENTS 17899 17899 15948 78832 78832 57368 57368 21464 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH SIGNIFICANT PERSON IS REQUIRED TO COMPLETE AND SUBMIT AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS ANNUALLY APPROVES COMPENSATION OR ANY CHANGE TO COMPENSATION OF OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS ANNUALLY APPROVES COMPENSATION OR ANY CHANGE TO COMPENSATION OF OFFICERS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS OF THE YMCA ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 25,965 FUNDRAISING EXPENSE 57,368 RENTAL EXPENSES -25,965 FUNDRAISING EXPENSE -57,368