2024-05-03T17:43:25-05:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990141008 SPECIAL EDUCATION CENTER OF HAWAII SPEC 8087340233 1001 KAMOKILA BLVD 259 HONOLULU HI 96707 BRIDGET PANEE PRESIDENT & CEO 8084888884 2024-05-03 1 BRIDGET PANEE 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-05-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIDGET PANEE 1001 KAMOKILA BLVD 259 HONOLULU HI 96707 3799977 0 X WWW.SECOH.ORG X 1968 HI SUPPORTS ADULTS WITH DEVELOPMENTAL AND ACQUIRED DISABILITIES. 7 7 84 12 0 0 1772750 364991 3453711 3398133 0 -557 78261 18267 5304722 3780834 0 0 0 0 2628936 2970654 0 0 0 1992844 1666563 4621780 4637217 682942 -856383 4765313 3917526 1646538 1655134 3118775 2262392 THE ORGANIZATION PROVIDES PERSONALIZED SERVICES TO PEOPLE WITH DISABILITIES IN THE SPIRIT OF ENRICHING LIVES. 0 0 3470667 3431554 MEDICAID HOME AND COMMUNITY BASED WAIVER SERVICES TO 159 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. 3470667 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 31 0 84 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X BRIDGET PANEE 8087340233 1001 KAMOKILA BLVD 259 HONOLULU HI 96707 LYNNE TOYOFUKU CHAIR 1.00 X X 0 0 0 DEBBIE HIRAOKA VICE CHAIR 1.00 X X 0 0 0 AILEEN HIRAMATSU SECRETARY 1.00 X X 0 0 0 DARREN OTA TREASURER 1.00 X X 0 0 0 MARY JOSSEM DIRECTOR 1.00 X 0 0 0 JON MCKENNA DIRECTOR 1.00 X 0 0 0 JULIANNE WALSH DIRECTOR 1.00 X 0 0 0 CRAIG NAKAMOTO FORMER CHAIR 1.00 X X 0 0 0 ERIC NAGAO FORMER DIRECTOR 1.00 X 0 0 0 TIMOTHY LEONG FORMER DIRECTOR 1.00 X 0 0 0 BRIDGET PANEE PRESIDENT AND CEO 40.00 X 136541 0 17309 136541 0 17309 1 0 0 0 0 2950 347420 14621 364991 GOVERMENT CONTRACTS 624100 3398133 3398133 3398133 3432 18586 -15154 -15154 -15154 557 -557 -557 -557 MISCELLANEOUS INCOME 900099 33421 33421 33421 3780834 3431554 0 -15711 X 151676 151676 2185384 2000179 185205 446452 402379 44073 187142 162110 25032 397246 172254 224992 906 906 19825 19825 304453 63150 241303 122950 120902 2048 57312 57312 264403 200549 63854 149348 90576 58772 REPAIRS AND MAINTENANCE 211297 144807 66490 STAFF TRAINING 33895 33895 ACTIVITIES 31977 31267 710 MATERIALS AND SUPPLIES 31686 25177 6509 41265 5 41260 4637217 3470667 1166550 0 1642398 1062012 348915 160157 84971 93581 5647251 3287415 2621434 2359836 67595 241940 4765313 3917526 288478 188171 1290465 1222365 67595 244598 1646538 1655134 X 3114775 2262392 4000 0 3118775 2262392 4765313 3917526 -856383 0 X 0 1 X 1 0 X 102047 107773 1762246 1772750 364991 4109807 6932518 5270230 3521336 3453711 3398133 22575928 7034565 5378003 5283582 5226461 3763124 26685735 5550 11375 5700 9100 3771 35496 0 5550 11375 5700 9100 3771 35496 26650239 98910 111881 141030 51431 3432 406684 98910 111881 141030 51431 3432 406684 11608 10278 4482 48541 33421 108330 7145083 5500162 5429094 5326433 3799977 27200749 0.97980 0.98110 0.01500 0.01460 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME FEES - 2018 AMOUNT: $ 11,608. 2019 AMOUNT: $ 10,278. 2020 AMOUNT: $ 4,482. 2021 AMOUNT: $ 48,541. 2022 AMOUNT: $ 33,421. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 3431554 3431554 321578 80395 0 0 411286 313235 321721 321578 1367820 2051730 102822 78309 80430 80395 341956 512934 4032843 1860877 2171966 1112042 956633 155409 502366 469905 32461 2359836 CASH ON DEPOSIT FOR SELF-INSURANCE 48569 OPERATING LEASE RIGHT-OF-USE ASSETS - NET 193371 241940 ESTIMATED LIABILITY FOR SELF-INSURANCE 48569 LEASE LIABILITY 196029 244598 X 3466557 10000 10000 3456557 324277 324277 3780834 4666360 10000 19143 29143 4637217 0 4637217 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 SECOH'S TAX POSITIONS AS OF AND FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, AND DETERMINED THAT SECOH HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. SECOH IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS -4,000. LOSS ON DISPOSAL OF PROPERTY & EQUIPMENT -557. RENTAL EXPENSES -18,586. EMPLOYEE RETENTION CREDIT 347,420. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 18,586. LOSS ON DISPOSAL OF PROPERTY & EQUIPMENT 557. X X X X 0 0 0 0 0 0 0 0 0 BRIDGET PANEE PRESIDENT AND CEO 136541 0 0 0 0 0 0 0 17309 0 153850 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER REVIEWS THE 990 PRIOR TO ITS FILING ON BEHALF OF THE FULL GOVERNING BODY ("BOARD"). A COPY OF THE 990 IS PROVIDED TO EACH MEMBER OF THE BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNING BODY ("BOARD") REVIEWS ITS CONFLICT OF INTEREST POLICY ANNUALLY. ALL MEMBERS ARE REQUIRED TO SUBMIT THEIR ACTUAL AND POTENTIAL CONFLICT DECLARATIONS EACH YEAR. OFFICERS OF THE BOARD REVIEW THE CONFLICT DECLARATIONS. MEMBERS WITH POTENTIAL CONFLICTS ARE REFRAINED FROM DISCUSSING OR INFLUENCING OTHER BOARD MEMBERS. IF CONFLICTS ARE NOT RESOLVED, MEMBERS WITH A CONFLICT OF INTEREST MUST RESIGN FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT AND CEO IS ADMINISTERED BY THE OFFICERS OF THE GOVERNING BODY ("BOARD"). AN ANNUAL REVIEW IS CONDUCTED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FROM COMPARABLE POSITIONS AMONG SIMILAR ORGANIZATIONS. DATA FROM GUIDESTAR ANNUAL NONPROFIT COMPENSATION SURVEY, THE HAWAII ALLIANCE OF NONPROFIT ORGANIZATIONS ("HANO") ANNUAL SALARY SURVEY, OTHER AGENCY IRS FORM 990S, AND OTHER SOURCES OF SALARY DATA ARE USED TO ASSESS THE COMPETITIVENESS OF THE COMPENSATION PROGRAM. THE COMPENSATION AMOUNT ARE INCLUDED IN THE BUDGET THAT IS APPROVED BY THE BOARD. THE APPROVAL OF THE BUDGET IS DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN JUNE 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 172,254. MANAGEMENT AND GENERAL EXPENSES 224,992. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 397,246.