2026-04-22T12:43:36-04:00 2025-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-07-01 990336743 HALE ULU HOI III HALE 8089358534 1099 WAIANUENUE AVENUE HILO HI 96720 ROBERT EFFORD JR PRESIDENT AND CEO 8089358534 2026-04-14 true true GRETCHEN KREMEYER P00768528 8082425002 2026-04-15 2024 2025-03-06 01:10:19Z ROBERT EFFORD JR 1099 WAIANUENUE AVENUE HILO HI 96720 297405 false X HILOARC.ORG X 1998 HI PROVIDE INDEPENDENT LIVING OPTIONS FOR PERSONS WITH LOW INCOME. 5 5 0 5 0 75000 176806 217383 74 23 16690 4999 193570 297405 0 0 0 0 327 184558 227445 184558 227445 9012 69960 737301 774293 1068548 1035580 -331247 -261287 PROVIDE INDEPENDENT LIVING OPTIONS FOR PERSONS WITH LOW INCOME. false false 219980 222382 FOR THE YEAR ENDED JUNE 30, 2025, HALE ULU HOI III'S UNITS WERE 100% OCCUPIED. 219980 true true false false false false false false false false true false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false HI X THE ARC OF HILO 8089358534 1099 WAIANUENUE AVENUE HILO HI 96720 JUDI MELON BOARD CHAIR 1.00 2.00 X X 0 0 0 GEOLI NG DIRECTOR 1.00 2.00 X 0 0 0 LARA SONODA DIRECTOR 1.00 2.00 X 0 0 0 WILLIAM HORACE FARR DIRECTOR 1.00 2.00 X 0 0 0 SUE R HOWELL DIRECTOR 1.00 2.00 X 0 0 0 ROBERT EFFORD JR PRESIDENT AN 2.00 38.00 X 0 108000 13238 108000 13238 false false false 75000 75000 RENTAL INCOME 531110 130886 130886 HOUSING ASSISTANCE 624200 86497 86497 217383 23 23 LAUNDRY INCOME 900099 2695 2695 OTHER INCOME 900099 2304 2304 4999 297405 222382 23 59764 59764 16157 15688 469 57190 55684 1276 230 19361 17452 1909 56679 53940 2739 13432 12999 340 93 SUPPLIES 3237 3204 29 4 OTHER EXPENSES 970 970 DUES & COMMISSIONS 595 229 366 BANK FEES 60 50 10 227445 219980 7138 327 35544 11041 85009 76610 42324 29555 1979488 1339460 560165 640028 14259 17059 737301 774293 16770 4538 940591 928463 111187 102579 1068548 1035580 X -331247 -261287 -331247 -261287 737301 774293 69960 X false true X true true true X 75000 75000 125461 148663 169371 193496 222382 859373 125461 148663 169371 193496 297382 934373 35268 31495 117225 183988 35268 31495 117225 183988 750385 28 27 20 74 23 172 28 27 20 74 23 172 5259 4924 10183 125489 153949 174315 193570 297405 944728 0.79430 0.87120 0.00000 0.00000 X PART III, LINE 12 10,183 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 202645 202645 1776843 1339460 437383 640028 INTERCOMPANY PAYABLES 82999 SECURITY DEPOSITS 17771 ACCRUED INTEREST 1809 102579 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION AND AFFILIATES ARE EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23 (B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION AND AFFILIATES MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF HAWAII. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2025. OPEN TAX YEARS: THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING JUNE 30, 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED. FORM 990, PAGE 6, PART VI, LINE 11B THE CONTRACT CPA AND PRESIDENT REVIEW FORM 990. SUBSEQUENT TO THIS REVIEW, THE BOARD OF DIRECTORS WILL PROVIDE THE FINAL REVIEW AND AUTHORIZATION. FORM 990, PAGE 6, PART VI, LINE 12C AT THE END OF EACH FISCAL YEAR, EACH BOARD MEMBER AND OFFICER OF THE ORGANIZATION ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE DISCLOSING RELATIONSHIPS, TRANSACTIONS, AND INDEPENDENCE. EACH INDIVIDUAL MUST SIGN THE DOCUMENT TO THEIR BEST KNOWLEDGE AND BELIEF. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION CONDUCTS STATEWIDE MARKET RESEARCH COMPARING SALARIES AND COMPENSATION PACKAGES WITH SIMILAR ORGANIZATIONS. THE BOARD OF DIRECTORS PROVIDES FINAL APPROVAL FOR THE TOP MANAGEMENT OFFICIAL. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION CONDUCTS STATEWIDE MARKET RESEARCH COMPARING SALARIES AND COMPENSATION PACKAGES WITH SIMILAR ORGANIZATIONS. THE CHIEF EXECUTIVE OFFICER PROVIDES FINAL APPROVAL FOR ALL KEY EMPLOYEE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND THE FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ARC OF HILO 1099 WAIANUENUE AVENUE HILO HI 96720 990109668 HOUSING HI 501C3 10 N/A false HILO ARC HOUSING CORPORATION NO 1 1099 WAIANUENUE AVENUE HILO HI 96720 990255627 HOUSING HI 501C3 10 N/A false false false false false true false false false false false false false false false false false false false false THE ARC OF HILO E 83000 ACTUAL