2024-10-28T20:37:25-05:00 2023-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2023-01-01 990198132 HAWAII MEALS ON WHEELS INC HAWA 8089886747 PO BOX 236099 HONOLULU HI 968233520 MICHELLE CORDERO-LEE CHIEF EXECUTIVE OFFICER 8089886747 2024-10-28 1 0 RODNEY M HARANO P00389596 8085311040 2024-10-28 2023 2024-10-15 13:58:12Z MICHELLE CORDERO-LEE PO BOX 236099 HONOLULU HI 968233520 3078280 0 X WWW.HMOW.ORG X 1979 HI HAWAII MEALS ON WHEELS (HMOW) IS DEDICATED TO HELPING OAHU'S ELDERS AND INDIVIDUALS WITH DISABILITIES PRESERVE THEIR INDEPENDENCE AT HOME. WE DO THIS PRIMARILY BY PROVIDING NUTRITIOUS MEALS AND REGULAR PERSONAL INTERACTION WITH THOSE WE SERVE. 10 10 32 380 0 0 1846585 2096337 308769 586847 74494 85962 59055 28744 2288903 2797890 0 0 0 0 1246367 1297399 0 0 248518 1592581 1903303 2838948 3200702 -550045 -402812 5320941 5084788 350388 254194 4970553 4830594 HAWAII MEALS ON WHEELS (HMOW) IS DEDICATED TO HELPING OAHU'S ELDERS AND INDIVIDUALS WITH DISABILITIES PRESERVE THEIR INDEPENDENCE AT HOME. WE DO THIS PRIMARILY BY PROVIDING NUTRITIOUS MEALS AND REGULAR PERSONAL INTERACTION WITH THOSE WE SERVE. 0 0 2366956 586847 HAWAII MEALS ON WHEELS PROVIDES A HOME DELIVERED MEAL SERVICE FOR FRAIL ELDERLY AND DISABLED PERSONS WHO ARE UNABLE TO COOK OR SHOP FOR THEMSELVES AND DO NOT HAVE ACCESS TO HELP FOR THESE ESSENTIAL FUNCTIONS. MEALS ARE PREPARED BY 13 CARE HOME, HOSPITAL, AND COMMERCIAL KITCHEN PARTNERS. THIS ENABLES VOLUNTEERS TO PICK UP MEALS AT A LOCATION IN THEIR COMMUNITY AND DELIVER THEM TO THEIR NEIGHBORS. 2366956 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 32 1 0 0 0 0 1 1 1 1 0 0 0 1 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X X MICHELLE CORDERO-LEE 8089886747 PO BOX 236099 HONOLULU HI 968233520 MIKE TOTTORI BOARD PRESIDENT 1.00 X X 0 0 0 RICK TABOR BOARD VICE PRESIDENT 1.00 X X 0 0 0 RICKEY MURASHIGE BOARD TREASURER 1.00 X X 0 0 0 EDWINA SUZUKI BOARD SECRETARY 1.00 X X 0 0 0 ROBERT TAKESHITA DIRECTOR 1.00 X 0 0 0 ROSS ESAKI DIRECTOR 1.00 X 0 0 0 CLARISSA SAXTON DIRECTOR 1.00 X 0 0 0 GEOFFREY PANG DIRECTOR 1.00 X 0 0 0 SAMUEL SUEN DIRECTOR 1.00 X 0 0 0 BRENDA WONG DIRECTOR 1.00 X 0 0 0 MICHELLE CORDERO-LEE CHIEF EXECUTIVE OFFICER 40.00 X 94133 0 29199 ANDREA MERRIAM CHIEF FINANCIAL OFFICER 40.00 X 57125 0 11063 151258 0 40262 0 0 0 0 0 136758 88854 534967 1335758 6900 2096337 MEALS PROGRAM 624200 586847 586847 586847 85624 85624 196651 196313 338 338 338 112821 88854 84077 28744 28744 2797890 586847 0 114706 191519 49812 89922 51785 844938 652715 155489 36734 31909 27771 2598 1540 143472 51538 61514 30420 85561 62666 15076 7819 36293 36293 10367 10367 58475 58475 65418 16189 40738 8491 57798 27757 29601 440 96885 27109 69776 136 136 23563 23563 56454 38471 17983 COST OF MEALS 1314479 1314479 AUTO EXPENSES 53852 51473 2228 151 BULK SHIPPING 52663 52663 VOLUNTEERS 39571 39571 37349 7405 29944 3200702 2366956 585228 248518 2115012 1464299 675014 630146 158966 202030 75729 139666 27536 32248 179955 84816 39861 95139 2032762 2338087 196061 183173 5320941 5084788 257282 188492 93106 65702 350388 254194 X 4779805 4559616 190748 270978 4970553 4830594 5320941 5084788 X -402812 247500 15353 X X 0 1 X 1 0 X 1495018 4916257 2271738 1846585 2096337 12625935 1495018 4916257 2271738 1846585 2096337 12625935 12625935 54842 45059 67693 78967 85624 332185 49248 39582 52566 40060 43502 224958 18995 18995 13202073 1769698 0.95640 0.95750 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2022 AMOUNT: $ 18,995. SCHEDULE A, PART II, SECTION B, LINE 9: NET FUNDRAISING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 104375 15353 119728 137298 -32923 104375 129504 7794 137298 218834 12606 101936 129504 204783 15981 1930 218834 0.00000 1.00000 0.00000 1 0 179955 84816 95139 95139 LEASE LIABILITY 65702 65702 X 2984904 247500 30111 277611 2707293 10367 80230 90597 2797890 3205093 14758 14758 3190335 10367 10367 3200702 PART V, LINE 4: INTEREST FROM ENDOWMENT ENSURES HMOW'S ABILITY TO DELIVER MEALS. PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND DETERMINED THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST HELD BY OTHERS 15,353. RECLASSIFY FUNDRAISING EXPENSE 14,758. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 80,230. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFY FUNDRAISING EXPENSE 14,758. MALAMA OUR KUPUNA 175842 76168 99674 37597 31581 OHANA MEAL PACKS 25833 12686 13147 10022 4877 201675 88854 112821 47619 36458 84077 28744 FORM 990, PART VI, SECTION B, LINE 11B HMOW HAS ITS FORM 990 REVIEWED BY THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER, AND THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AN "INTERESTED PERSON" MAY BE (A) ANY PERSON WHO WAS DURING THE PREVIOUS 5 YEARS IN A POSITION OF SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE CORPORATION, (B) A MEMBER OF THE FAMILY OF SUCH PERSON, OR (C) AN ENTITY IN WHICH INDIVIDUALS DESCRIBED IN THE PRECEDING CATEGORIES HAVE MORE THAN A 35% INTEREST. A PERSON IS IN A POSITION OF "SUBSTANTIAL INFLUENCE" IF THE PERSON (A) IS A MEMBER OF THE BOARD OF DIRECTORS, (B) HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE BOARD, FOR SUPERVISING THE MANAGEMENT, ADMINISTRATION, OR OPERATION OF THE CORPORATION, OR FOR MANAGING THE FINANCES OF THE CORPORATION (FOR EXAMPLE, THE PRESIDENT, EXECUTIVE DIRECTOR OR TREASURER), OR (C) HAS SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE CORPORATION UNDER THE FACTS AND CIRCUMSTANCES. THE CORPORATION'S AUTHORIZED BODY TO REVIEW ACTUAL OR POSSIBLE CONFLICTS OF INTEREST SHALL BE THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD (COMPOSED SOLELY OF DIRECTORS). THE MEMBERS OF THE BOARD OR COMMITTEE, AS THE CASE MAY BE, SHALL NOT HAVE ANY CONFLICT OF INTEREST WITH THE TRANSACTION OR ARRANGEMENT AT ISSUE. AFTER DISCLOSURE OF THE INTEREST OR BECOMING AWARE OF THE MATERIAL FACTS, THE BOARD OR COMMITTEE MEMBERS, WITHOUT THE PRESENCE OF ANY INTERESTED PERSON, SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE TRANSACTION SHALL BE ADDRESSED AS FOLLOWS: (1) THE INTERESTED PERSON, IF ANY, MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT SO THAT THE BOARD OR COMMITTEE HAS INFORMATION SUFFICIENT TO DETERMINE THE REASONABLENESS OR FAIRNESS OF THE TRANSACTION OR ARRANGEMENT. (2) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. (3) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE, AND MAKE A DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A HMOW HAS ADOPTED THE INTERNAL REVENUE SERVICE REBUTTABLE PRESUMPTION TEST FOR ITS EXECUTIVE COMPENSATION POLICY. IF AN ORGANIZATION MEETS THE FOLLOWING THREE REQUIREMENTS, PAYMENTS IT MAKES TO A DISQUALIFIED PERSON UNDER A COMPENSATION ARRANGEMENT ARE PRESUMED TO BE REASONABLE. THE THREE REQUIREMENTS ARE: 1) THE COMPENSATION AGREEMENT MUST BE APPROVED IN ADVANCE BY AN AUTHORIZED BODY OF HMOW, WHICH IS COMPOSED OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST CONCERNING THE TRANSACTION. 2) PRIOR TO MAKING ITS DETERMINATION, THE AUTHORIZED BODY OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY, AND, 3) THE AUTHORIZED BODY ADEQUATELY AND TIMELY DOCUMENTED THE BASIS FOR ITS DETERMINATION CONCURRENTLY WITH MAKING THE DETERMINATION. THE DOCUMENTATION OF THE AUTHORIZED BODY INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE OF THE APPROVAL, THE MEMBERS OF THE AUTHORIZED BODY PRESENT DURING THE DEBATE AND VOTE ON THE TRANSACTION, THE COMPARABILITY DATA OBTAINED AND RELIED UPON, THE ACTIONS OF ANY MEMBERS OF THE AUTHORIZED BODY HAVING A CONFLICT OF INTEREST, AND DOCUMENTATION OF THE BASIS FOR THE DETERMINATION. FORM 990, PART VI, SECTION C, LINE 19 HMOW'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 TAX RETURN, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THEIR FINANCIAL STATEMENTS AND TAX RETURN ARE ALSO AVAILABLE ON THE GUIDESTAR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST HELD BY OTHERS 15,353. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.