2024-08-14T18:51:32-05:00 2023-09-30 830622727 THE CPA COLLECTIVE LLC 711 KAPIOLANI BOULEVARD SUITE 1430 HONOLULU HI 96813 990 2022-10-01 990174100 HAWAII DISABILITY RIGHTS CENTER HAWA 8089492922 1132 BISHOP STREET 2102 HONOLULU HI 96813 MICHAEL RABANAL MANAGER OF OPERATIONS 8089492922 2024-08-13 1 0 RONELLE K MATSUNAMI CPA P01309535 8088331183 2024-08-12 2022 2024-08-08 14:25:15Z MICHAEL RABANAL 1132 BISHOP STREET 2102 HONOLULU HI 96813 1899469 0 X WWW.HAWAIIDISABILITYRIGHTS.ORG X 1977 HI PROTECTION AND ADVOCACY FOR PEOPLE WITH DISABILITIES 10 10 19 10 0 0 1701220 1769196 0 110273 7 20000 0 0 1701227 1899469 0 0 0 0 1135616 1259068 0 0 0 563071 672917 1698687 1931985 2540 -32516 403139 504753 264153 398283 138986 106470 PROTECTION AND ADVOCACY FOR PEOPLE WITH DISABILITIES. 0 0 1438762 110273 PROTECTION AND ADVOCACY FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES, MENTAL ILLNESS, TRAUMATIC BRAIN INJURY; PROTECTION AND ADVOCACY FOR INDIVIDUAL RIGHTS, VOTING RIGHTS, EMPLOYMENT RIGHTS FOR BENEFICIARIES OF SOCIAL SECURITY, BENEFICIARIES OF SOCIAL SECURITY WITH REPRESENTATIVE PAYEES, ASSISTIVE TECHNOLOGY RIGHTS AND THE CLIENT ASSISTANCE PROGRAM. THE NUMBER OF INDIVIDUALS SERVED FOR THE YEAR ENDED SEPTEMBER 30, 2023 WAS 903. 1438762 1 1 0 0 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 2 0 19 1 0 0 0 0 0 0 0 0 0 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 X MICHAEL RABANAL 8089492922 1132 BISHOP STREET SUITE 2102 HONOLULU HI 96813 MARY PAT WATERHOUSE PRESIDENT 2.00 X X 0 0 0 JENNIFER GRANT VICE PRESIDENT 2.00 X X 0 0 0 AMANDA KELLY SECRETARY 2.00 X X 0 0 0 BUD BOWLES TREASURER 2.00 X X 0 0 0 PAULINE ARELLANO PAIMI CHAIR 2.00 X 0 0 0 STACY KRACHER DIRECTOR 2.00 X 0 0 0 POKA LAENUI DIRECTOR 2.00 X 0 0 0 ANN LEMKE DIRECTOR 2.00 X 0 0 0 MARION POIRIER DIRECTOR 2.00 X 0 0 0 COV RATCLIFFE DIRECTOR 2.00 X 0 0 0 LOUIS ERTESCHIK EXECUTIVE DIRECTOR 40.00 X 105060 0 11124 MICHAEL RABANAL MANAGER OF OPERATIONS 40.00 X 81625 0 9012 186685 0 20136 1 0 0 0 0 1762947 6249 1769196 ATTORNEY'S FEES 541100 110273 110273 110273 20000 20000 1899469 110273 0 20000 231829 167983 63846 727611 527227 200384 51572 37369 14203 165375 119831 45544 82681 59911 22770 24201 17536 6665 130859 94820 36039 45403 32899 12504 57989 42018 15971 196199 142166 54033 60747 60747 18094 13111 4983 557 404 153 40894 29632 11262 BAD DEBTS 48175 48175 BOOKS AND SUBSCRIPTIONS 32134 32134 DUES, LICENSES AND PERM 8075 5851 2224 MISCELLANEOUS 5688 4121 1567 3902 2827 1075 1931985 1438762 493223 0 82977 121658 6395 6395 238120 126466 61081 46534 168171 166947 1781 1224 12785 202476 403139 504753 7392 59236 256761 146488 0 192559 264153 398283 X 138986 106470 138986 106470 403139 504753 -32516 0 X X 0 1 X 1 1 1 X 1355344 1444350 1679510 1701220 1769196 7949620 1355344 1444350 1679510 1701220 1769196 7949620 7949620 959 28 7 20000 20994 7970614 111753 0.99740 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 127021 125853 1168 41150 41094 56 1224 LEASE DEPOSIT 12785 OPERATING LEASE RIGHT-OF-USE ASSETS 189691 202476 OPERATING LEASE LIABILITIES 192559 192559 X 1899469 0 1899469 0 1899469 1931985 0 1931985 0 1931985 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 TAX POSITIONS OF THE CENTER AS OF SEPTEMBER 30, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT, ADVISED BY THE CORPORATION'S ACCOUNTANTS, PREPARES FORM 990 AND ENSURES THAT THERE ARE NO EXCESS BENEFIT TRANSACTIONS, INUREMENT, OPERATION FOR NON-EXEMPT PURPOSES, OR OTHER ACTIVITIES INCONSISTENT WITH EXEMPT STATUS. A DRAFT OF THE FORM 990 IS SENT TO THE GOVERNING BODY PRIOR TO FINALIZATION. FORM 990, PART VI, SECTION B, LINE 12C HAWAII DISABILITY RIGHTS CENTER'S CONFLICTS OF INTEREST POLICY IS SET FORTH IN THE CORPORATE BY-LAWS AND IN ITS POLICIES AND PROCEDURES MANUAL. BOTH DOCUMENTS ARE PROVIDED TO THE MEMBERS OF THE BOARD OF DIRECTORS. MANAGEMENT ENSURES THAT HDRC DOES NOT ENTER INTO TRANSACTIONS WITH ACTIVE DIRECTORS BY CONFIRMING THAT ANY PAYMENTS MADE TO DIRECTORS ARE REIMBURSEMENT OF ALLOWABLE EXPENSES THEY HAVE INCURRED AS DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS APPROVES COMPENSATION TO THE EXECUTIVE DIRECTOR BASED UPON PERFORMANCE. NONE OF THE BOARD MEMBERS HAD ANY PERSONAL INTEREST IN OR AFFECTED BY THE COMPENSATION ARRANGEMENT. THE DELIBERATIONS AND DECISION REGARDING COMPENSATION OF THE EXECUTIVE DIRECTOR ARE DESCRIBED IN THE MINUTES OF THE CORPORATION'S BOARD OF DIRECTORS MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS OF ITS INDEPENDENT AUDITOR DURING THE YEAR.