2024-11-14T18:06:59-06:00 2023-12-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2023-01-01 990073534 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF OAHU YOUN 8085387061 1040 RICHARDS STREET HONOLULU HI 96813 KATE CHAN DIRECTOR OF FINANCE 8086952616 2024-11-14 1 0 DEANNA C AWA P00647777 8085262255 2023 2024-10-15 13:58:12Z KATE CHAN 1040 RICHARDS STREET HONOLULU HI 96813 6869219 0 X WWW.YWCAOAHU.ORG X 1903 HI THE YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF OAHU IS A WOMEN'S MEMBERSHIP MOVEMENT THAT EXISTS TO CULTIVATE OPPORTUNITIES FOR WOMEN'S AND GIRLS' GROWTH AND LEADERSHIP, HELPING THEM CREATE FULFILLING LIVES FOR THEMSELVES AND THEIR FAMILIES, AND FACILITATE SOCIAL CHANGE WITH POSITIVE ECONOMIC IMPACT FOR THEIR COMMUNITIES. THE YWCA OF OAHU IS WOMEN HELPING WOMEN. THE ASSOCIATION WILL THRUST ITS COLLECTIVE POWER TOWARD THE EMPOWERMENT OF WOMEN AND THE ELIMINATION OF RACISM. 0 0 91 328 0 0 2448729 2767632 918611 843516 21147 921663 874488 1190154 4262975 5722965 0 0 0 0 2800314 3050897 0 0 425025 2211287 2433473 5011601 5484370 -748626 238595 12983675 13347930 1053751 983286 11929924 12364644 X ELIMINATING RACISM, EMPOWERING WOMEN. THE YWCA OF O'AHU EXISTS TO CULTIVATE OPPORTUNITIES FOR WOMEN'S AND GIRLS' GROWTH AND LEADERSHIP, TO HELP THEM CREATE FULFILLING LIVES FOR THEMSELVES AND THEIR FAMILIES, AND FACILITATE SOCIAL CHANGE WITH POSITIVE ECONOMIC IMPACT FOR THEIR COMMUNITIES. FOUNDED IN 1900, THE YWCA OF O'AHU IS THE OLDEST AND LARGEST WOMEN'S MEMBERSHIP ORGANIZATION IN HAWAI'I WITH MORE THAN 466 MEMBERS. THE ORGANIZATION SUPPORTS WOMEN AND GIRLS THROUGH HOUSING, ECONOMIC SELF-SUFFICIENCY, PROFESSIONAL DEVELOPMENT AND HEALTH AND WELLNESS. THE YWCA OF O'AHU IS A PREMIER ORGANIZATION THAT SERVES WOMEN AND GIRLS IN COLLABORATION WITH OTHER ORGANIZATIONS IN SUPPORT OF OUR MISSION. 0 1 3649508 409839 EDUCATION, SUPPORT AND ADVOCACY-PROVIDES EDUCATION AND TRAINING TO WOMEN FOR ECONOMIC ADVANCEMENT AND LEADERSHIP.DRESS FOR SUCCESS - PROVIDED 374 WOMEN WITH CAREER APPROPRIATE ATTIRE AND PROVIDED ONE-ON-ONE COUNSELING TO MANY OF THESE SAME WOMEN TO HELP THEM PREPARE FOR JOB INTERVIEWS. A TOTAL OF 3567 VOLUNTEER HOURS WERE CONTRIBUTED FOR ECONOMIC ADVANCEMENT PROGRAMS. 1128492 334846 FERNHURST - THERE WERE TWO PROGRAMS AT FERNHURST IN 2023 AS FOLLOWS:1) HOMEBASE TRANSITIONAL HOUSING: PROVIDED 5,000 SUBSIDIZED/DISCOUNTEDHOUSING NIGHTS AND 4,798 MEALS FOR 30 WOMEN AND 2 FAMILIES. SUPPORT ANDSERVICES PROVIDED TO HELP THEM OBTAIN PERMANENT HOUSING. 77% AGREEDTHAT ONE BARRIER TO PERMANENT HOUSING WAS REDUCED.2) FURLOUGH: WORK PROGRAM TO FACILITATE THE SUCCESSFUL TRANSITION FORSELECTED WOMEN FROM PRISON BACK INTO THE COMMUNITY. THIS PROGRAM, WHICHBECAME PART OF YWCA OAHU IN JULY 2015, PROVIDED 1,641 RESIDENT BEDNIGHTS AND 4,423 MEALS TO 14 INDIVIDUAL RESIDENTS. 4 RESIDENTS WORKEDTHROUGH THE PROGRAM AND WERE RELEASED IN 2023. 281345 356571 HEALTH & WELLNESS - THE YWCA OFFERS HOLISTIC, SENSITIVE AND RESPONSIBLE APPROACHES TO IMPORTANT ISSUES OF HEALTH AND WELLNESS AT THE LANIAKEA AND KOKOKAHI LOCATIONS. WE HAVE YEAR-ROUND HEALTH AND WELLNESS AND AQUATICS PROGRAMS. PARTICIPANTS RANGE IN AGE FROM 3 MONTHS OLD FOR "MOMMY AND ME" SWIM TO 90+ YEARS OLD FOR TAI CHI AND AQUA THERAPY CLASSES. FOR 2023 THERE WERE 440 HEALTH & WELLNESS MEMBERS AND 374 AQUATICS ACTIVITY PARTICIPANTS. THERE WERE ADDITIONAL INDIVIDUALS THAT PARTICIPATED THROUGH THE MULTIPLE CLASSES AVAILABLE AT THE YWCA. 5059345 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 X 41 0 1 91 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X KATE CHAN 8086952623 1040 RICHARDS STREET HONOLULU HI 96813 KENDRA OISHI MEMBER 1.00 X 0 0 0 DARLENE BLAKENEY BOARD CHAIR 3.00 X 0 0 0 CAYENNE PE'A MEMBER 1.00 X 0 0 0 CATIE CULLISON SECRETARY 3.00 X 0 0 0 SUSAN ING VICE CHAIR 1.00 X 0 0 0 JENNIFER JONES MEMBER 1.00 X 0 0 0 STACEY KATAKURA MEMBER 1.00 X 0 0 0 PATTI FUJOMOTO MEMBER 1.00 X 0 0 0 SHARILYN TANAKA MEMBER 1.00 X 0 0 0 MARCI LAROUECH MEMBER 1.00 X 0 0 0 ALYSSA TERCINO TREASURER 1.00 X 0 0 0 NANCY INFANTE MEMBER 1.00 X 0 0 0 MELANIE ISLAM MEMBER 1.00 X 0 0 0 JUDY MCDONALD MEMBER 1.00 X 0 0 0 NORIKO NAMIKI CHIEF EXECUTIVE OFFICER 40.00 X 124611 0 16313 TERRI FUNAKOSHI CHIEF OPERATING OFFICER 40.00 X 106256 0 14508 230867 0 30821 2 0 0 0 0 9867 33643 2085068 639054 2767632 PROGRAM SERVICE FEES 900099 820216 820216 MEMBERSHIP DUES 900099 23300 23300 843516 121524 121524 1462199 752195 710004 710004 710004 247468 800000 235184 12145 12284 787855 800139 800139 369140 33643 146730 222410 222410 MISCELLANEOUS 900099 257740 257740 257740 5722965 1101256 0 1854077 X 261688 120764 140924 2105887 1751593 141815 212479 53076 47917 5159 288451 239180 21064 28207 341795 276582 34860 30353 4072 4072 85068 33319 51749 588990 492922 78973 17095 824676 816752 7924 20868 16403 3627 838 68097 34210 33857 30 27802 27802 804572 637697 94809 72066 SUPPLIES 419900 349300 51889 18711 OTHER EXPENSES 165744 109459 25539 30746 PRINTING AND PUBLICATIO 59802 47289 1240 11273 TELEPHONE 56487 55207 1280 0 -692605 30751 -726583 3227 5484370 5059345 0 425025 2637342 2290094 519762 391282 109644 92522 5290 23090 24693010 19849445 5608089 4843565 802783 905313 2116346 3526248 1184419 1275816 12983675 13347930 420084 339063 51291 61847 500000 500000 82376 82376 1053751 983286 X 8821900 8864317 3108024 3500327 11929924 12364644 12983675 13347930 X 238595 77666 118458 X X 0 1 X 1 1 1 X 1312807 4739343 3654698 2448728 2767632 14923208 1312807 4739343 3654698 2448728 2767632 14923208 1226120 13697088 1304052 1046973 1272906 1591253 1583723 6798907 329136 6275 295975 369140 1000526 22722641 7473214 0.60280 0.59320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING REVENUE - 2019 AMOUNT: $ 329,136. 2020 AMOUNT: $ 6,275. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 295,975. 2023 AMOUNT: $ 369,140. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1086844 118929 13300 1192473 1252482 -155873 9765 1086844 1172595 99601 19714 1252482 1057740 132562 17707 1172595 958393 114934 15587 1057740 0.58300 0.41700 0 0 951279 951279 20128861 16597159 3531702 3557935 3238779 319156 54935 13507 41428 4843565 RESTRICTED CERTIFICATE OF DEPOSITS 3526248 F 3526248 BENEFICIAL INTEREST IN PERPETUAL TRUST 1180501 DEFERRED LEASE RENT AND COMMISSIONS 95315 1275816 DEPOSITS 82376 82376 X 6818016 77666 1017383 1095049 5722967 -2 -2 5722965 6383298 898928 898928 5484370 0 5484370 PART V, LINE 4: THE H&J WEINBERG FERNHURST FUND IS TO BE USED FOR REPAIRS AND MAINTENANCE OF THE H&J WEINBERG FERNHURST CENTER, AND SECONDLY, FOR ANY REPAIRS AND MAINTENANCE OF ANY OTHER FACILITIES OWNED BY THE ORGANIZATION. PART X, LINE 2: THE YWCA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND APPLICABLE STATE LAW. ACCOUNTING STANDARDS RELATING TO UNCERTAINTY IN INCOME TAXES ADDRESS 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 YWCA 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. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR 2023 AND 2022. PENALTIES AND FINES, IF ANY, ARE INCLUDED IN OTHER EXPENSES IN THE STATEMENTS OF FUNCTIONAL EXPENSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR RENTAL ACTIVITY INCLUDED IN TOTAL REVENUE 752,195. DIRECT EXPENSES FOR FUNDRAISING ACTIVITY INCLUDED IN TOTAL REVENUE 146,730. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 118,458. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING -2. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR RENTAL ACTVITY INCLUDED IN TOTAL REVENUE 752,195. DIRECT EXPENSES FOR FUNDRAISING ACTVITY INCLUDED IN TOTAL REVENUE 146,730. ROUNDING 3. LEADER LUNCHEON 402783 33643 369140 146730 402783 33643 369140 146730 146730 222410 MASON ARCHITECTURE HISTORIC CONSU A YWCA DIRECTOR IS A PRINCIPAL & SUSTAINABILITY DIRECTOR WITH MASON 16590 THE YWCA CONTRACTED MASON FOR YWCA'S LANIAKEA RENOVATION PROJECT IN 2023. 0 ATLAS INSURANCE A YWCA FORMER DIRECTOR'S FAMILY MEMBER IS AN EXECUTIVE AT ATLAS INSURANCE. 131444 THE YWCA CONTRACTED WITH ATLAS INSURANCE TO PROVIDE INSURANCE COVERAGE FOR THEIR ACTIVITIES. 0 ATLAS INSURANCE A YWCA DIRECTOR IS A PERSONAL LINES VICE PRESIDENT WITH ATLAS INSURANCE 131444 THE YWCA CONTRACTED WITH ATLAS INSURANCE TO PROVIDE INSURANCE COVERAGE FOR THEIR ACTIVITIES. 0 FORM 990, PART III, LINE 3 THE CAMPING CENTER PROGRAM HAS BEEN DISCONTINUED. FORM 990, PART V, LINES 7G AND 7H QUESTIONS 7G AND 7H ARE NOT APPLICABLE TO THE EXEMPT ORGANIZATION. AS SUCH, THEY HAVE BEEN MARKED NO. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE AND EXECUTIVE MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW. ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE FORM 990 AND HAVE AN OPPORTUNITY TO REVIEW BEFORE FILING. THE FORM 990 IS SIGNED AND IS MAILED UPON APPROVAL OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED TO READ AND SIGN CONFLICT OF INTEREST POLICY AND CERTIFICATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEW, RECOMMEND AND APPROVE COMPENSATION BASED ON THE ANNUAL PERFORMANCE REVIEW OF THE CEO. THE CEO WORKS WITH AN HR PROFESSIONAL TO REVIEW, RECOMMEND AND APPROVE COMPENSATION TO KEY EMPLOYEES. EXPENSE REIMBURSEMENTS ARE SUBMITTED FOR APPROVAL BASED UPON THE SIGNING AND SPENDING AUTHORIZATION POLICY. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 492,922. MANAGEMENT AND GENERAL EXPENSES 78,973. FUNDRAISING EXPENSES 17,095. TOTAL EXPENSES 588,990. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 118,458. ROUNDING FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART X, LINE 24: IN JULY 2020, THE YWCA EXECUTED A NOTE PAYABLE OF $150,000 AS A PART OF THE CARES ACT'S ECONOMIC INJURY DISASTER LOAN (EIDL) PROGRAM. THE NOTE ACCRUES INTEREST AT 2.75%, IS COLLATERALIZED BY A SECURITY INTEREST IN ALL TANGIBLE AND INTANGIBLE PROPERTY AND IS DUE IN JULY 2052. IN AUGUST 2021, THE LOAN WAS AMENDED FROM $150,000 TO $500,000. MONTHLY INTEREST PAYMENTS BEGAN IN JANUARY 2023 IN THE AMOUNT OF $2,210. THE YWCA USED ALL LOAN PROCEEDS DURING THE YEAR ENDED DECEMBER 31, 2023. THE OUTSTANDING BALANCE OF THE LOAN AT DECEMBER 31, 2023 AND 2022 AMOUNTED TO $500,000.