2024-11-13T09:08:33-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-01-01 814797420 KAHALA NUI SENIOR LIVING INC KAHA 8082187000 4389 MALIA STREET HONOLULU HI 96821 AUDREY MORABITO VICE PRESIDENT & CFO 8082187000 2024-11-11 1 1 KURT BENNION CPA P01469618 4252506100 2024-11-11 2023 2024-10-15 13:58:12Z CRAIG R COURTS 4389 MALIA STREET HONOLULU HI 96821 20444139 0 X N/A X 2017 HI IN THE SPIRIT OF "OHANA", SERVING THE UNMET NEEDS OF SENIORS IN HAWAII. 13 12 19 12 0 0 13721 2000000 3181070 18378582 7 65557 0 0 3194798 20444139 0 0 0 0 2888812 2897963 0 0 0 112197 171674 3001009 3069637 193789 17374502 2105589 -36329613 1329539 1192594 776050 -37522207 X IN THE SPIRIT OF "OHANA", KAHALA NUI SENIOR LIVING AND ITS ASSOCIATES ARE DEDICATED TO SERVING THE UNMET NEEDS OF SENIORS IN HAWAII. WE ARE A NOT-FOR-PROFIT ORGANIZATION THAT PROVIDES A CONTINUUM OF HIGH QUALITY RESIDENTIAL, COMMUNITY-BASED, AND HEALTH CARE SERVICES ENABLING THOSE WE SERVE TO LIVE A GRACIOUS HAWAIIAN LIFESTYLE WITH DIGNITY, RESPECT, TRUST AND FRIENDSHIP. 0 0 3069637 0 18378582 KAHALA NUI SENIOR LIVING SUPPORTS THE CHARITABLE ACTIVITIES OF ITS SUPPORTED ORGANIZATIONS - KAHALA SENIOR LIVING COMMUNITY, LIVE WELL, AND KAHALA NUI SENIOR LIVING FOUNDATION - BY PROVIDING (A) EXPERIENCED LEADERSHIP THROUGH ITS VOLUNTEER BOARD OF DIRECTORS AND OFFICERS AND ITS CHIEF EXECUTIVE OFFICER, (B) CERTAIN MANAGEMENT AND ACCOUNTING SERVICES, AND (C) FINANCIAL SUPPORT. 3069637 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X AUDREY MORABITO 8082187000 4389 MALIA STREET HONOLULU HI 96821 CRAIG R COURTS PRESIDENT/CEO 19.00 31.00 X X 512299 0 26131 MARIA KINSLER VICE PRESIDENT & COO 24.00 26.00 X 249670 0 29168 PATRICK DUARTE FORMER OFFICER 0.00 0.00 X 231550 0 0 PRESTON TERADA IT MANAGER 40.00 0.00 X 167930 0 31300 HUILAN KAMITA CFO (THROUGH JULY 2023) 22.00 28.00 X 171729 0 15504 LYNN WONG DIRECTOR OF COMMUNITY LIFE 3.00 47.00 X 148964 0 28611 JAY DUQUETTE ADMINISTRATOR 3.00 47.00 X 152724 0 23637 LAUREN YOSHIDA DIRECTOR OF HUMAN RESOURCES 3.00 47.00 X 147520 0 11484 RYOKO LUNG ACCOUNTING SUPERVISOR 3.00 47.00 X 133603 0 12204 AUDREY MORABITO VICE PRESIDENT & CFO 19.00 31.00 X 5288 0 0 CHUCK KELLEY CHAIR 3.00 4.50 X X 0 0 0 ROSS MURAKAMI VICE CHAIR 3.00 4.00 X X 0 0 0 JON MCKENNA SECRETERY 3.00 4.00 X X 0 0 0 FRANK TOKIOKA II TREASURER 3.00 4.00 X X 0 0 0 CHRISTINE CAMP DIRECTOR 3.00 4.00 X 0 0 0 SHEILA CHONG DIRECTOR 1.00 2.00 X 0 0 0 KAMAL MASAKI MD DIRECTOR 1.00 2.00 X 0 0 0 SON-JAI PAIK DIRECTOR 3.00 4.00 X 0 0 0 RAYMOND PHILIPS DIRECTOR (THROUGH DECEMBER 2023) 1.00 2.00 X 0 0 0 SUSAN PRICE MD DIRECTOR 1.00 2.00 X 0 0 0 STEVE ROBERTSON DIRECTOR 1.00 2.00 X 0 0 0 KENT TSUKAMOTO DIRECTOR 1.00 2.00 X 0 0 0 ADRIENNE YOSHIHARA DIRECTOR 1.00 2.00 X 0 0 0 1921277 0 178039 9 1 1 0 0 2000000 2000000 INVESTMENT IN SUBSIDIARIES 623000 15124767 15124767 MANAGEMENT FEES 561000 3253815 3253815 18378582 65557 65557 20444139 18378582 0 65557 1009789 1009789 1504327 1504327 66206 66206 152875 152875 164766 164766 24834 24834 34666 34666 271 271 16981 16981 29249 29249 58636 58636 DUES & SUBSCRIPTIONS 7037 7037 3069637 3069637 0 0 26080 2353796 150856 0 0 150856 760711 681012 -40643531 1318798 1128254 2105589 -36329613 549393 569725 780146 622869 1329539 1192594 X 776050 -49255920 11733713 776050 -37522207 2105589 -36329613 17374502 95539 -55768298 0 X X 0 1 X 1 0 X X X 3 KAHALA SENIOR LIVING COMMUNITY 990290103 10 1 2935660 0 LIVE WELL 814868431 10 1 72928 0 KAHALA NUI SENIOR LIVING FOUNDATION 814851343 10 1 61047 0 3 3069635 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION D, LINE 3: KAHALA NUI SENIOR LIVING'S BOARD OF DIRECTORS HAS THE POWER TO APPOINT ALL BOARD MEMBERS OF EACH SUPPORTED ORGANIZATION. KAHALA NUI SENIOR LIVING'S BOARD OF DIRECTORS IS IDENTICAL TO THE BOARD OF DIRECTORS OF KAHALA SENIOR LIVING COMMUNITY, THE PRIMARY SUPPORTED ORGANIZATION. THE BOARDS OF DIRECTORS OF KAHALA NUI SENIOR LIVING FOUNDATION AND LIVE WELL ARE COMPRISED OF THE EXECUTIVE COMMITTEE OF KAHALA NUI SENIOR LIVING'S BOARD OF DIRECTORS. KAHALA NUI SENIOR LIVING ALSO EMPLOYS THE CEO/PRESIDENT, WHO MANAGES EACH OF THE SUPPORTED ORGANIZATIONS ON A DAY-TO-DAY BASIS. THE BOARD OF DIRECTORS ENSURES THAT KAHALA NUI SENIOR LIVING OPERATES IN ACCORDANCE WITH THE WISHES AND DESIRES OF THE SUPPORTED ORGANIZATIONS. THE CEO/PRESIDENT ENSURES THAT KAHALA NUI SENIOR LIVING FOLLOWS THE DIRECTIONS OF THE SUPPORTED ORGANIZATIONS IN ITS DAY-TO-DAY OPERATIONS, INCLUDING INVESTMENT ACTIVITIES, GENERATION OF REVENUES, AND USE OF ASSETS. PART IV, SECTION E, LINE 3A: KAHALA NUI SENIOR LIVING IS THE SOLE MEMBER OF EACH OF THE SUPPORTED ORGANIZATIONS AND HAS THE RIGHT TO APPOINT ALL OF THE BOARD MEMBERS OF EACH OF THE SUPPORTED ORGANIZATIONS. PART IV, SECTION E, LINE 3B: THROUGH ITS POWER TO APPOINT ALL BOARD MEMBERS OF EACH OF THE SUPPORTED ORGANIZATION AND THROUGH REGULAR COMMUNICATION BETWEEN THE BOARDS OF DIRECTORS AND MANAGEMENT OF ALL OF THE ORGANIZATIONS, KAHALA NUI SENIOR LIVING EXERCISES A SUBSTANTIAL DEGREE OF DIRECTION OVER THE POLICIES, PROGRAMS AND ACTIVITIES OF EACH OF ITS SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 150856 150856 150856 DUE FROM RELATED ORGANIZATIONS 1128254 1128254 DEFERRED COMPENSATION 604908 DUE TO RELATED ORGANIZATIONS 17961 622869 X PART X, LINE 2: KAHALA NUI SENIOR LIVING, INC. HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NONPROFIT CORPORATION, EXEMPT FROM FEDERAL INCOME TAX AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. X X 1 1 X X X X X 0 1 0 1 1 0 0 0 0 CRAIG R COURTS PRESIDENT/CEO 405769 0 106530 0 0 0 9900 0 16231 0 538430 0 0 0 MARIA KINSLER VICE PRESIDENT & COO 202897 0 46773 0 0 0 4960 0 24208 0 278838 0 0 0 PATRICK DUARTE FORMER OFFICER 1550 0 0 0 230000 0 0 0 0 0 231550 0 0 0 PRESTON TERADA IT MANAGER 142694 0 25236 0 0 0 8378 0 22922 0 199230 0 0 0 HUILAN KAMITA CFO (THROUGH JULY 2023) 120582 0 51147 0 0 0 7629 0 7875 0 187233 0 0 0 LYNN WONG DIRECTOR OF COMMUNITY LIFE 124616 0 24348 0 0 0 4469 0 24142 0 177575 0 0 0 JAY DUQUETTE ADMINISTRATOR 152724 0 0 0 0 0 7636 0 16001 0 176361 0 0 0 LAUREN YOSHIDA DIRECTOR OF HUMAN RESOURCES 134435 0 13085 0 0 0 4033 0 7451 0 159004 0 0 0 PART I, LINE 1A MEMBERS OF THE SENIOR LEADERSHIP TEAM ARE ALLOWED TO UPGRADE TO BUSINESS CLASS OR THE EQUIVALENT AIR FARE ON TRIPS THAT ARE SIX (6) HOURS OR LONGER EACH WAY, OR WHEN TRAVELLING OVERNIGHT TO A MEETING THE FOLLOWING MORNING. THESE AMOUNTS ARE CONSIDERED A VALID BUSINESS EXPENSE THAT IS COVERED/REIMBURSABLE UNDER AN ACCOUNTABLE EXPENSE REIMBURSEMENT PLAN, SO THEY ARE NOT INCLUDED IN THE INDIVIDUAL'S TAXABLE COMPENSATION. SOCIAL CLUB DUES ARE PROVIDED FOR CRAIG COURTS, CEO/PRESIDENT, AND ARE NOT INCLUDED IN HIS TAXABLE COMPENSATION. PART I, LINE 4B KAHALA NUI SENIOR LIVING HAS A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. CONTRIBUTIONS TO THE PLAN IN 2023 WERE: JAY DUQUETTE - $29,472 DISTRUBUTIONS FROM THE PLAN IN 2023 WERE: PATRICK DUARTE - $228,985 PART I, LINE 5 THE MANAGEMENT TEAM CAN RECEIVE BONUSES THAT ARE BASED ON SEVERAL VARIABLES INCLUDING FINANCIAL PERFORMANCE, RESIDENT SATISFACTION, AND GROWTH. FORM 990, PART VI, SECTION A, LINE 1A KAHALA NUI SENIOR LIVING HAS AN EXECUTIVE COMMITTEE COMPRISED OF THE OFFICERS OF THE BOARD OF DIRECTORS AND THREE OTHER VOTING BOARD MEMBERS. THE EXECUTIVE COMMITTEE HAS AND EXERCISES THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE ORGANIZATION; PROVIDED, HOWEVER, THAT IT DOES NOT HAVE THE AUTHORITY TO (A) AMEND, ALTER OR REPEAL THE BYLAWS; (B) ELECT, APPOINT OR REMOVE ANY MEMBER OF THE EXECUTIVE COMMITTEE OR ANY DIRECTOR OR OFFICER OF THE ORGANIZATION; (C) AMEND OR RESTATE THE ARTICLES OF INCORPORATION; (D) ADOPT A PLAN OF MERGER; (E) ADOPT A PLAN OF CONSOLIDATION WITH ANOTHER ORGANIZATION; (F) AUTHORIZE THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE ORGANIZATION; (G) AUTHORIZE THE VOLUNTARY DISSOLUTION OF THE ORGANIZATION OR ANY PETITION TO OR APPLICATION FOR RELIEF FROM ANY BANKRUPTCY COURT, OR REVOKE PROCEEDINGS THEREFOR; (H) ADOPT A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE ORGANIZATION; (I) OR AMEND, ALTER OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED OR REPEALED BY SUCH COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE CFO AND CEO PRIOR TO BOARD REVIEW. UPON THEIR APPROVAL, THE FORM WAS SUBMITTED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. AFTER THE AUDIT COMMITTEE'S REVIEW, THE FORM 990 WAS REVIEWED BY THE BOARD OF DIRECTORS WITH A RECOMMENDATION FROM THE AUDIT COMMITTEE TO APPROVE THE FORM 990. IF THE BOARD OF DIRECTORS HAD ANY COMMENTS, QUESTIONS, OR SUGGESTIONS, THESE WERE CONSIDERED PRIOR TO FILING. AFTER ALL ISSUES WERE ADDRESSED, THE DRAFT WAS FINALIZED AND FILED BY THE ORGANIZATION'S ACCOUNTANTS. FORM 990, PART VI, SECTION B, LINE 12C BY SIGNING AN ANNUAL CONFLICT OF INTEREST STATEMENT, ALL OFFICERS, DIRECTORS, OR TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE WHETHER THEY HAVE CONFLICTS OF INTEREST IN REGARDS TO THE ORGANIZATION. NO MEMBER OF THE BOARD OF DIRECTORS SHALL PARTICIPATE IN ANY DISCUSSION OR VOTE ON ANY MATTER IN WHICH HE OR SHE OR A MEMBER OF HIS OR HER IMMDIATE FAMILY HAS A POTENTIAL CONFLICT OF INTEREST DUE TO HAVING MATERIAL ECONOMIC INVOLVEMENT REGARDING THE MATTER BEING DISCUSSED. WHEN SUCH A SITUATION PRESENTS ITSELF, THE DIRECTOR MUST ANNOUNCE HIS OR HER POTENTIAL CONFLICT, DISQUALIFY HIMSELF OR HERSELF, AND BE EXCUSED FROM THE MEETING UNTIL DISCUSSION IS OVER ON THE MATTER INVOLVED. FORM 990, PART VI, SECTION B, LINE 15A IN THE ORGANIZATION'S DETERMINATION OF THE PRESIDENT/CE0'S COMPENSATION, ITS EXECUTIVE COMMITTEE REVIEWED THE QUALIFICATIONS OF THE PRESIDENT/CEO USING INDUSTRY-RELATED INFORMATION GATHERED BY AN INDEPENDENT THIRD-PARTY EXECUTIVE COMPENSATION CONSULTANT AND INTERNAL SALARIES MANAGEMENT PERSONNEL. IN 2022, THE PROCESS INCLUDED COMPARABILITY DATA, REVIEW AND APPROVAL BY INDEPENDENT PERSONS, AND CONTEMPORANEOUS SUBSTANTIATION. THE COMPENSATION OF OTHER OFFICERS IS REVIEWED AND APPROVED BY THE PRESIDENT/CEO, USING INDUSTRY-RELATED INFORMATION PROVIDED BY AN INDEPENDENT THIRD-PARTY EXECUTIVE COMPENSATION CONSULTANT. IN 2022, THE PROCESS INCLUDED COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS OPEN TO THE PUBLIC. FORM 990, PART XI, LINE 8: THE PRIOR PERIOD ADJUSTMENT REFLECTS A CHANGE IN ACCOUNTING STANDARD COMPLIANCE TO INCLUDE THE NET INVESTMENT IN SUBSIDIARY ORGANIZATIONS IN THE BALANCE SHEET. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. 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