2025-11-14T18:57:30-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-01-01 814797420 KAHALA NUI SENIOR LIVING INC KAHA 8082187000 4389 MALIA STREET HONOLULU HI 96821 AUDREY MORABITO VICE PRESIDENT & CFO 8082187000 2025-11-13 1 0 KURT BENNION CPA P01469618 4252506100 2025-11-13 2024 2025-03-06 01:10:19Z CRAIG R COURTS 4389 MALIA STREET HONOLULU HI 96821 8000694 0 X N/A X 2017 HI IN THE SPIRIT OF "OHANA", SERVING THE UNMET NEEDS OF SENIORS IN HAWAII. 12 11 25 12 0 0 2000000 0 18378582 7891054 65557 109640 0 0 20444139 8000694 0 0 0 0 2897963 3286830 0 0 0 171674 144648 3069637 3431478 17374502 4569216 -36329613 -31984748 1192594 971692 -37522207 -32956440 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 3431478 0 7891054 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. 3431478 1 0 0 0 0 0 0 0 0 0 0 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 25 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X AUDREY MORABITO 8082187000 4389 MALIA STREET HONOLULU HI 96821 CRAIG R COURTS PRESIDENT/CEO 19.00 31.00 X X 589388 0 29527 AUDREY MORABITO VICE PRESIDENT & CFO 19.00 31.00 X 313562 0 22137 MARIA KINSLER VICE PRESIDENT & COO 24.00 26.00 X 272408 0 25285 JAY DUQUETTE ADMINISTRATOR 3.00 47.00 X 264720 0 8105 LAUREN YOSHIDA DIRECTOR OF HUMAN RESOURCES 3.00 47.00 X 168827 0 13355 HUILAN KAMITA FORMER OFFICER 0.00 0.00 X 180000 0 0 LYNN WONG DIRECTOR OF COMMUNITY LIFE 3.00 47.00 X 155531 0 23818 RYOKO LUNG ACCOUNTING SUPERVISOR 3.00 47.00 X 126581 0 12195 PRESTON TERADA IT MANAGER 40.00 0.00 X 116464 0 14131 ROSS MURAKAMI CHAIR 3.00 4.00 X X 0 0 0 JON MCKENNA VICE CHAIR 3.00 4.00 X X 0 0 0 FRANK TOKIOKA II SECRETARY/TREASURER 3.00 4.00 X X 0 0 0 SHEILA CHONG DIRECTOR 1.00 2.00 X 0 0 0 BEN DOOKCHITRA DIRECTOR 1.00 2.00 X 0 0 0 KAMAL MASAKI MD DIRECTOR 1.00 2.00 X 0 0 0 IRIS MATSUMOTO DIRECTOR 1.00 2.50 X 0 0 0 SON-JAI PAIK DIRECTOR 3.00 4.00 X 0 0 0 RAYMOND PHILLIPS 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 2187481 0 148553 11 1 1 0 0 INVESTMENT IN SUBSIDIA 623000 4253687 4253687 MANAGEMENT FEES 561000 3637367 3637367 7891054 109640 109640 8000694 7891054 0 109640 1432305 1432305 1384308 1384308 51903 51903 208405 208405 209909 209909 190 190 2544 2544 16861 16861 56317 56317 61451 61451 DUES & SUBSCRIPTIONS 7285 7285 3431478 3431478 0 0 26062 2327734 2463436 232242 0 150856 681012 406019 -40643531 -36389844 1128254 1303399 -36329613 -31984748 569725 619603 622869 352089 1192594 971692 X -49255920 -45956773 11733713 13000333 -37522207 -32956440 -36329613 -31984748 4569216 -3449 0 X X 0 1 X 1 0 X X X 3 KAHALA SENIOR LIVING COMMUNITY 990290103 10 1 3213652 0 LIVE WELL 814868431 10 1 127471 0 KAHALA NUI SENIOR LIVING FOUNDATION 814851343 10 1 90356 0 3 3431479 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. 0 DUE FROM RELATED ORGANIZATIONS 1303399 1303399 DEFERRED COMPENSATION 334128 DUE TO RELATED ORGANIZATIONS 17961 352089 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 1 1 0 1 1 0 0 0 0 CRAIG R COURTS PRESIDENT/CEO 457624 0 131764 0 0 0 14297 0 15230 0 618915 0 0 0 AUDREY MORABITO VICE PRESIDENT & CFO 312162 0 1400 0 0 0 9364 0 12773 0 335699 0 0 0 MARIA KINSLER VICE PRESIDENT & COO 219699 0 52709 0 0 0 6799 0 18486 0 297693 0 0 0 JAY DUQUETTE ADMINISTRATOR 71389 0 30331 0 163000 0 3810 0 4295 0 272825 0 0 0 LAUREN YOSHIDA DIRECTOR OF HUMAN RESOURCES 142128 0 26699 0 0 0 5654 0 7701 0 182182 0 0 0 HUILAN KAMITA FORMER OFFICER 0 0 0 0 180000 0 0 0 0 0 180000 0 0 0 LYNN WONG DIRECTOR OF COMMUNITY LIFE 130782 0 24749 0 0 0 5376 0 18442 0 179349 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, LINES 4A-B KAHALA NUI SENIOR LIVING HAS A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. DISTRUBUTIONS FROM THE PLAN IN 2024 WERE: JAY DUQUETTE - $163,000 HUILAN KAMITA - $180,000 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 15 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 2025, 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 2025, THE PROCESS INCLUDED COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY OPEN TO THE PUBLIC. AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO THE BUSINESS OFFICE. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. KAHALA SENIOR LIVING COMMUNITY INC 4389 MALIA STREET HONOLULU HI 96821 990290103 SENIOR LIVING HI 501(C)(3) LINE 10 KAHALA NUI SENIOR LIVING 1 KAHALA NUI SENIOR LIVING FOUNDATION INC 4389 MALIA STREET HONOLULU HI 96821 814851343 FUNDRAISING HI 501(C)(3) LINE 10 KAHALA NUI SENIOR LIVING 1 LIVE WELL INC 4389 MALIA STREET HONOLULU HI 96821 814868431 ADULT DAY CARE HI 501(C)(3) LINE 10 KAHALA NUI SENIOR LIVING 1 0 0 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 KAHALA SENIOR LIVING COMMUNITY INC L 3406471 COST KAHALA NUI SENIOR LIVING FOUNDATION INC L 135119 COST LIVE WELL INC L 95777 COST