2025-11-14T13:26:02-06:00 2024-12-31 593783195 TAKETA IWATA HARA & ASSOCIATES LLC 101 AUPUNI STREET SUITE 139 HILO HI 96720 990 2024-01-01 300092836 HAWAII COMMUNITY BUILDERS HAWA 8089691158 100 PAUAHI STREET 201 HILO HI 96720 VIRGINIA GOLDSTEIN SECRETARY/TREASURER 8087694373 2025-11-13 1 0 NATHAN COLGROVE P00283739 8089355404 2025-11-13 2024 2025-03-06 01:10:19Z DD VIRGINIA GOLDSTEIN 100 PAUAHI STREET HILO HI 96720 1984851 0 X N/A X 2003 HI HAWAII COMMUNITY BUILDERS IS A NOT-FOR-PROFIT ORGANIZATION ESTABLISHED IN 2003 TO PROMOTE BETTER LIVING CONDITIONS FOR LOW AND VERY LOW INCOME FAMILIES RESIDING IN THE STATE OF HAWAII. 6 6 2 0 0 0 0 0 518307 1838703 87258 116489 0 29659 605565 1984851 0 0 0 0 178559 185645 0 0 0 21669 167873 200228 353518 405337 1631333 3892564 5638034 46 114182 3892518 5523852 HAWAII COMMUNITY BUILDERS IS A NOT-FOR-PROFIT ORGANIZATION ESTABLISHED IN 2003 TO PROMOTE BETTER LIVING CONDITIONS FOR LOW AND VERY LOW INCOME FAMILIES RESIDING IN THE STATE OF HAWAII. 0 0 334055 1838703 THE ORGANIZATION ASSISTED WITH THE DEVELOPMENT OF AFFORDABLE HOUSING FOR THE ELDERLY AND LOW TO VERY LOW INCOME FAMILIES. 334055 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 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 0 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X HAWAII COMMUNITY BUILDERS 8089691158 101 PAUAHI STREET SUITE 201 HILO HI 96720 JOHN RAY PRESIDENT 1.00 1.00 X X 0 0 0 RICHARD HA VICE PRESIDENT 1.00 0.50 X X 0 0 0 VIRGINIA GOLDSTEIN SECRETARY/TREASURER 1.00 0.50 X X 0 0 0 ROSS WILSON DIRECTOR 0.50 0.50 X X 0 0 0 NANCY CRAWFORD DIRECTOR 1.00 1.00 X 0 0 0 ROGER HARRIS DIRECTOR 1.00 1.00 X 0 0 0 JAN MAKANANI CHIEF FINANCIAL OFFICER 10.00 30.00 X 29782 88832 0 KEITH KATO EXECUTIVE DIRECTOR 20.00 20.00 X 137917 56864 0 167699 145696 0 1 0 1 1 0 DEVELOPER FEES 230000 1838703 1838703 1838703 116489 116489 OTHER INCOME 900099 29659 29659 29659 1984851 1838703 0 146148 137917 124125 13792 29782 26804 2978 5117 4605 512 12829 11546 1283 2643 2379 264 800 720 80 880 792 88 3920 3528 392 738 664 74 PROJECT EXPENSES 114047 114047 BANK FEES 44845 44845 353518 334055 19463 0 -1 280799 1415672 1688961 2300000 2208 843 17933 17933 0 0 1920597 1921519 3892564 5638034 46 114182 46 114182 X 3892518 5523852 3892518 5523852 3892564 5638034 1631333 0 X X 0 1 X 1 1 1 X 2200000 511311 518307 1838703 5068321 2200000 511311 518307 1838703 5068321 0 0 0 5068321 1197 242 10281 87258 116489 215467 1197 242 10281 87258 116489 215467 29659 29659 2201197 242 521592 605565 1984851 5313447 0.95390 0.96690 0.04060 0.03310 X 0 17933 17933 0 0 CERFITICATE OF DEPOSITS 1921519 F 1921519 X 1984851 0 1984851 0 1984851 353518 0 353518 0 353518 PART X, LINE 2: HCB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 C 3 OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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 POSITION AS OF DECEMBER 31, 2024, AND FOR THE YEAR THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINE THAT HCB HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. 1 X X X X X 0 0 0 0 0 0 0 0 0 KEITH KATO EXECUTIVE DIRECTOR 137917 56864 0 0 0 0 0 0 0 0 137917 56864 0 0 FORM 990, PART VI, SECTION B, LINE 11B SECTION B, LINE 11A: THE AUDIT COMMITTEE REVIEWS THE 990 ALONG WITH THE EXECUTIVE DIRECTOR AND THE BUSINESS MANAGER. AFTER THE REVIEW, THE 990 IS PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C HCB REQUIRES ALL EMPLOYEES TO READ THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND SIGN A WRITTEN ACKNOWLEDGEMENT WHICH IS FILED IN THEIR PERSONNEL FILE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REQUIRES THE USE OF SAFE HARBOR GUIDELINES AS SET FORTH BY THE INTERNAL REVENUE SERVICE. SPECIFICALLY, HCB OBTAINS COMPENSATION OF EXECUTIVE PERSONNEL FROM COMPARABLE ORGANIZATIONS IN THE NOT-FOR-PROFIT SECTOR. COMPENSATION MAY BE DETERMINED ON A PERFORMANCE BASIS AND CAN BE SUBJECT TO REASONABLE LIMITS AS DETERMINED BY A REVIEW OF SIMILAR ORGANIZATIONS. THE BOARD OF DIRECTORS HAS THE FINAL APPROVAL FOR ALL EXECUTIVE AND MANAGEMENT COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, SUCH AS THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS. HAWAII ISLAND COMMUNITY DEVELOPMENT CORPORATION 100 PAUAHI STREET STE 201 HILO HI 96720 990253076 AFFORDABLE HOMES HI 501(C)(3) ACTIVE YES 0 HUALALAI ELDERLY HOUSING PH 2 LP 100 PAUAHI STREET STE 201 HILO HI 96720 990347598 ELDERLY HOUSING HI RELATED -19605 4079877 0 0 0.99900 KAMUELA SENIOR HOUSING LP 100 PAUAHI STREET STE 201 HILO HI 96720 990355479 ELDERLY HOUSING HI RELATED -159117 4673996 0 0 0.99990 HUALALAI ELDERLY HOUSING LIMITED PARTNERSHIP 100 PAUAHI STREET STE 201 HILO HI 96720 943260639 ELDERLY HOUSING HI RELATED 64574 2729127 0 0 0.99890 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0