2025-11-14T20:10:08-06:00 2024-12-31 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2024-01-01 990073515 MOILIILI COMMUNITY CENTER MOIL 8089551555 2535 S KING STREET HONOLULU HI 96826 SHELLY K TALARO KAMAKURA PRESIDENT 8089551555 2025-11-14 1 1 SHARI NAKAMURA P01773417 8085242255 2024 2025-03-06 01:10:19Z SHELLY K TALARO KAMAKURA 2535 S KING STREET HONOLULU HI 96826 1683537 0 X WWW.MOILIILICC.ORG X 1945 HI ENRICHING OUR LIVES AND OUR MOILIILI COMMUNITY BY PROVIDING THE RESIDENTS OF MOILIILI AND SURROUNDING COMMUNITIES WITH THE SUPPORT, SERVICES AND PROGRAMS TO ENHANCE INDIVIDUAL, FAMILY, AND COMMUNITY LIFE. 20 20 34 570 0 0 923711 898615 494491 405783 7929 24940 293139 333706 1719270 1663044 0 0 0 0 1145295 1207889 0 0 25100 523063 580714 1668358 1788603 50912 -125559 2611619 2539948 165904 238101 2445715 2301847 X ENRICHING OUR LIVES AND OUR MOILIILI COMMUNITY BY PROVIDING THE RESIDENTS OF MOILIILI AND SURROUNDING COMMUNITIES WITH THE SUPPORT SERVICE AND PROGRAMS TO ENHANCE INDIVIDUAL, FAMILY, AND COMMUNITY LIFE. 0 0 365396 127036 CHILDCARE - PROVIDED AFTERSCHOOL CARE AND ALL DAY CARE DURING VACATION PERIODS AS A SERVICE FOR WORKING PARENTS. AVERAGE ATTENDANCE IS 45 CHILDERN PER MONTH. 387717 COMPREHENSIVE SENIOR CITIZENS - CLASSES AND ACTIVITIES ARE PROVIDED FOR THE BENEFIT AND ENJOYMENT OF SENIOR CITIZENS. APPROXIMATELY 542 SENIORS ATTENDED THIS PROGRAM. 292013 180710 KUPUNA SUPPORT - THE KUPUNA SUPPORT CENTER OFFERS A PLACE FOR FRAIL AND NOTSOFRAIL SENIORS TO GATHER AND SOCIALIZE WITH OTHERS. THE PROGRAM TARGETS ISOLATED SENIORS WHO ARE ALONE DURING THE DAY AND WHO ARE IN NEED OF MENTAL AND PHYSICAL STIMULATION TO MAINTAIN THEIR CURRENT LEVEL OF FUNCTIONING, THUS DELAYING THE NEED FOR MORE SUPPORTIVE CARE. AVERAGE ATTENDANCE IS APPROXIMATELY 22 SENIOR PER MONTH. 236739 155696 JAPANESE LANGUAGE SCHOOL - JAPANESE LANGUAGE CLASSES ARE OFFERED AS PART OF THE AFTERSCHOOL CARE PROGRAM. AVERAGE ATTENDANCE IS APPROXIMATELY 34 STUDENTS PER MONTH.INFORMAL EDUCATION - PROVIDED OPPORTUNITIES TO RESIDENTS FOR INCREASING AND OBTAINING KNOWLEDGE AND SKILLS THROUGH INFORMAL AND LEISURE TIME ACTIVITES. APPROXIMATELY 0 PARTICIPANTS DURING THE YEAR. THRIFT STORE - PROVIDED A SETTING WHERE NEEDY PERSONS MAY RECEIVE VARIOUS GOODS FOR FREE OR AT SUBSIDIZED PRICES. ALSO WHERE OTHER SOCIAL AND HUMAN NEEDS MAY BE IDENTIFIED FOR REFERRAL. THE COURT SYSTEM MAY REFER INDIVIDUALS TO THRIFT STORE TO WORK OFF COMMUNITY SERVICE HOURS IMPOSED UPON THEM. APPROXIMATELY 430 TRANSACTIONS PER MONTH. 236739 155696 1281865 1 1 0 0 0 0 0 0 0 1 1 0 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 0 0 0 0 0 0 0 0 0 0 1 0 0 34 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X NADINE NISHIOKA 8089551555 2535 S KING STREET HONOLULU HI 96826 AKAMINE K KOKI DIRECTOR 1.00 X 0 0 0 HASHIMOTO DONNA S DIRECTOR 1.00 X 0 0 0 KAGIMOTO GRANT TREASURER/SECRETARY 2.00 X X 0 0 0 KANAZAWA SIDNEY CHAIR 2.00 X X 0 0 0 KOBAYASHI ANN TRUSTEE 1.00 X 0 0 0 KRAFT MICHAEL DIRECTOR 1.00 X 0 0 0 LUM ELIZABETH DIRECTOR 1.00 X 0 0 0 MANABE CYNTHIA DIRECTOR 1.00 X 0 0 0 MINOGUE MICHAEL T 2ND VICE PRESIDENT 2.00 X X 0 0 0 NAKAMURA REESE TRUSTEE 1.00 X 0 0 0 NONAKA DIANE DIRECTOR 1.00 X 0 0 0 OKINAGA LAWRENCE TRUSTEE 1.00 X 0 0 0 OMAN MIU LAN 1ST VICE PRESIDENT 2.00 X X 0 0 0 RUBY LAURA DIRECTOR 1.00 X 0 0 0 SAKAMOTO GERARD DIRECTOR 1.00 X 0 0 0 TAKAMURA CARL DIRECTOR 1.00 X 0 0 0 TALARO KAMAKURA SHELLY K PRESIDENT 2.00 X X 0 0 0 TERAIZUMI JON DIRECTOR 1.00 X 0 0 0 KASHIWABARA BEN DIRECTOR 1.00 X 0 0 0 HIRAMATSU LORI TRUSTEE 1.00 X 0 0 0 NISHIOKA NADINE EXECUTIVE DIRECTOR 40.00 X 125000 0 0 125000 0 0 1 0 0 0 0 21970 5095 703245 168305 898615 USER FEES SENIOR CENTE 713990 180710 180710 CHILD CARE 624410 127036 127036 JAPANESE SCHOOL 611600 96352 96352 PROGRAM INCIDENTAL REV 611710 1685 1685 405783 19940 19940 228403 0 228403 228403 228403 5000 0 5000 5000 5000 68137 5095 20493 47644 47644 THRIFT SHOP SALES 459510 57441 57441 MISCELLENEOUS 900099 218 218 57659 1663044 463442 0 300987 X 125000 125000 826534 774861 27832 23841 184989 69227 115762 71366 36943 34423 71807 55877 15930 43220 40193 2272 755 174614 120698 53916 41494 37315 4179 355 50 305 157877 97284 60593 1214 1214 EQUIPMENT RENTAL & MAIN 47243 34714 12529 GENERAL EXCISE TAX 13275 2996 10279 MISCELLANEOUS 10500 1375 9125 PRINTING 6187 2732 3260 195 12928 7600 5019 309 1788603 1281865 481638 25100 746 811 668465 821865 330120 0 27001 249423 0 16888 22956 4450480 3217654 1382179 1232826 0 0 0 0 186220 212067 2611619 2539948 125254 187163 33974 20360 6676 30578 165904 238101 X 2254335 2107149 191380 194698 2445715 2301847 2611619 2539948 -125559 -18309 0 X 0 1 X 1 0 X 649744 853171 797113 923711 898615 4122354 649744 853171 797113 923711 898615 4122354 4122354 251825 236909 228795 234472 253343 1205344 23652 59624 61927 66596 105303 317102 5644800 0.73030 0.69570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84591 84591 184404 3020 102833 84591 184221 2535 2352 184404 182821 2535 1135 184221 182798 2550 2527 182821 0.41000 0.59000 1 0 27384 27384 3463799 2484525 979274 480528 266447 214081 478769 466682 12087 1232826 CASH HELD FOR OTHER 734 RENT DEPOSIT 188380 OPERATING LEASE RIGHT-OF-USE ASSET 22953 212067 CASH HELD FOR OTHERS 4370 RENT DEPOSIT 2257 OPERATING LEASE LIABILITY 23951 30578 X 1667512 4468 4468 1663044 0 1663044 1793071 4468 4468 1788603 0 1788603 PART X, LINE 2: MCC ACCEPTED THE PROVISIONS OF ASC 740, INCOME TAXES ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, MCC WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, MCC APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATION HAS REMAINED OPEN, INCLUDING MCC'S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF THE IMPLEMENTATION OF UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, MCC HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTERESTS OR PENALTIES AS OF DECEMBER 31, 2024. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. MCC FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGEMENT TO APPLY. WITH FEW EXEMPTIONS, MCC IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. FORM 990 SCHEDULE D, PART V LINE 4 INTERESTS FROM THE WEINBERG ENDOWMENT IS USED TO SUPPORT THE MAINTENANCE AND UTILITIES OF THE MULTI-PURPOSE BUILDINGS ON THE CENTER'S PROPERTY. INTERESTS FROM THE HERITAGE CIRCLE ENDOWMENT FUND WILL BE USED TO ENHANCE THE CENTER'S PROGRAM AND MAY BE USED TO SUPPORT A SCHOLARSHIP FUND FOR CHILDREN AND SENIORS WHO CAN'T AFFORD TO PARTCIPATE IN PROGRAMS. WHERE GREAT THINGS HAPPEN (DINNER) 73232 5095 68137 17303 3190 73232 5095 68137 17303 3190 20493 47644 FORM 990, PART VI, SECTION A, LINE 2 JON TERAIZUMI, BOARD DIRECTOR AND SHELLY K. TALARO KAMAKURA, BOARD PRESIDENT. ARE COUSINS. FORM 990, PART VI, SECTION A, LINE 6 YES, MCC HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A YES, IT DOES FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE DRAFT COPY OF THE 990. A COPY OF THRE 990 IS AVAILABLE AT THE EXCUTIVE BOARD MEETING AND AT THE FULL BOARD MEETING PRIOR TO FILING THE TAX RETURN. THE FORM 990 IS ALSO EMAILED TO THOSE BOARD MEMBERS THAT PROVIDE AN EMAIL ADDRESS TO THE CENTER. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ARE ASKED TO SIGN THE CONFLICT OF INTEREST STATEMENT. THE BOARD IS ALWAYS COGNIZANT OF A POTENTIAL CONFILICT OF INTEREST BEFORE TAKING A VOTE AND WILL HAVE THE MEMBER EXCUSE HIMSELF/HERSELF FROM THE VOTE IF A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY LEVELS OF THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT IS REVIEWED IN COMPARISON WITH ALOHA UNITED WAY'S DATA OF THE COMPENSATION OF OTHER NON PROFIT AGENCIES IN THE STATE AND SIMILAR INFORMATION FROM THE HAWAII EMPLOYER'S COUNCIL, HAWAII COMMUNITY FOUNDATION, AND NATIONAL NON PROFIT PUBLICATIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE FILED WITH THE STATE OF HAWAII REGISTRATION DIVISION AND THE STATE ATTORNEY GENERAL'S OFFICE AND CAN BE REQUESTED. ALL OF THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC FROM MOILIILI COMMUNITY CENTER. IF COPIES ARE REQUESTED, A NOMINAL COPY FEE IS CHARGED. FORM 990, PART IX, LINE 24E TELEPHONE: PROGRAM SERVICE EXPENSES 4,920. MANAGEMENT AND GENERAL EXPENSES 980. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,900. PROGRAM EXPENSES: PROGRAM SERVICE EXPENSES 1,923. MANAGEMENT AND GENERAL EXPENSES 3,670. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,593. POSTAGE: PROGRAM SERVICE EXPENSES 757. MANAGEMENT AND GENERAL EXPENSES 369. FUNDRAISING EXPENSES 309. TOTAL EXPENSES 1,435. FORM 990 PART IX LINE 24E TELEPHONE EXPENSE: $5,900 - PROGRAM SERVICES FEE: $4,920; GENERAL AND MANAGEMENT FEE: $980 FORM 990 PART IX LINE 24E MISCELLANEOUS EXPENSE: $10,500 - PROGRAM SERVICES: $1,375; GENERAL AND MANAGEMENT: $9,125 FORM 990 PART IX LINE 24E POSTAGE: $1,493 - PROGRAM SERVICES: $757; GENERAL AND MANAGEMENT: $369; FUNDRAISING : $367