2026-07-06T15:37:39-04:00 2025-06-30 393984182 ACCUITY ADVISORS LLC 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-07-01 990105491 KA LIMA O MAUI LTD KALI 8082445502 127 MAHALANI STREET WAILUKU HI 96793 SHAUN THAYER TREASURER 8082445502 2026-06-30 true true GRETCHEN KREMEYER P00768528 8085313400 2026-06-26 2024 2025-03-06 01:10:19Z JIMMY DEAN WYATT 127 MAHALANI STREET WAILUKU HI 96793 3929389 false X KALIMAOMAUI.ORG X 1955 HI TO PROVIDE VOCATIONAL TRAINING FOR PHYSICALLY AND MENTALLY DISABLED INDIVIDUALS, AND ECONOMICALLY DISADVANTAGED INDIVIDUALS IN THE COUNTY OF MAUI. 11 11 99 30 0 479272 136890 3218821 3640434 71115 47336 68503 37370 3837711 3862030 0 0 2107163 3212665 0 131170 1529129 709871 3636292 3922536 201419 -60506 6617313 8014775 147970 188959 6469343 7825816 TO PROVIDE VOCATIONAL TRAINING FOR PHYSICALLY AND MENTALLY DISABLED INDIVIDUALS, AND ECONOMICALLY DISADVANTAGED INDIVIDUALS IN THE COUNTY OF MAUI. false false 1060075 1190234 GROUNDS MAINTENANCE PROGRAM. KA LIMA O MAUI OPERATES ONE OF MAUI'S LARGEST GROUNDS MAINTENANCE PROGRAMS, PROVIDING YEAR-ROUND LANDSCAPING AND OUTDOOR MAINTENANCE SERVICES WHILE CREATING PAID EMPLOYMENT OPPORTUNITIES FOR ADULTS WITH DISABILITIES. THE PROGRAM DEPLOYS WORK CREWS DAILY ISLANDWIDE, INCLUDING COUNTY OF MAUI BEACH PARKS, SWIMMING POOLS, FIRE AND POLICE STATIONS, FEDERAL FACILITIES, AND PRIVATE COMMERCIAL PROPERTIES. PARTICIPANTS RECEIVED ON-THE-JOB TRAINING IN LAWN CARE, HEDGE TRIMMING, IRRIGATION REPAIR, DEBRIS REMOVAL, AND OTHER GROUNDSKEEPING SKILLS, ENABLING THEM TO EARN COMPETITIVE WAGES AND BUILD LONG-TERM VOCATIONAL INDEPENDENCE. 1082582 1215504 JANITORIAL SERVICES PROGRAM. KA LIMA O MAUI PROVIDES COMMERCIAL CUSTODIAL SERVICES TO PUBLIC AGENCIES AND PRIVATE BUSINESSES WHILE EMPLOYING AND TRAINING ADULTS WITH DISABILITIES. WORK CREWS PERFORMED DAILY CLEANING, RESTROOM SERVICING, FLOOR CARE, WINDOW CLEANING, AND FACILITY UPKEEP AT SITES, INCLUDING COUNTY OF MAUI FACILITIES, FIRE STATION, AND NUMEROUS PRIVATE BUSINESSES. THROUGH THESE CONTRACTS, THE ORGANIZATION EMPLOYS INDIVIDUALS WITH DISABILITIES, OFFERING STRUCTURED JOB COACHING, SKILL DEVELOPMENT, AND STABLE EMPLOYMENT IN AN INTEGRATED WORK ENVIRONMENT. 1106707 1242591 MEDICAID WAIVER PROGRAM. KA LIMA O MAUI'S MEDICAID WAIVER PROGRAM SERVES ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES THROUGH A NON-VOCATIONAL, PERSON-CENTERED DAY PROGRAM FOCUSED ON ENHANCING INDEPENDENCE AND QUALITY OF LIFE. PARTICIPANTS RECEIVED TRAINING IN ACTIVITIES OF DAILY LIVING, BASIC MEAL PREPARATION, COMMUNITY ACCESS, SOCIALIZATION, ADVOCACY, GARDENING, RECREATION, AND WELLNESS ACTIVITIES SUCH AS YOGA. THE PROGRAM EMPHASIZED INDIVIDUALIZED GOALS, COMMUNITY INTEGRATION, AND SELF-RELIANCE, WHILE ALSO OFFERING AN EMPLOYMENT-EXPLORATION COMPONENT THAT SUPPORTED PARTICIPANTS INTERESTED IN VOCATIONAL PATHWAYS. 3249364 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 99 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false HI X KA LIMA O MAUI LTD 8082445502 127 MAHALANI STREET WAILUKU HI 96793 DAVE JORGENSEN PRESIDENT 1.00 X X 0 0 0 ALEXA HIGASHI VICE PRESIDE 1.00 X X 0 0 0 LYDIA SHEETS SECRETARY 1.00 X X 0 0 0 SHAUN THAYER TREASURER 1.00 X X 0 0 0 CALLY L ADAMS DDS DIRECTOR 1.00 X 0 0 0 PATRICIA BLACKBURN DIRECTOR 1.00 X 0 0 0 DENNIS DUCATT DIRECTOR 1.00 X 0 0 0 JIMMY JONES DIRECTOR 1.00 X 0 0 0 JOANNE KING DIRECTOR 1.00 X 0 0 0 BO MCKUIN DIRECTOR 1.00 X 0 0 0 ALVIN YOSHIMORI DIRECTOR 1.00 X 0 0 0 JIMMY DEAN WYATT EXECUTIVE DI 40.00 X 113400 0 7320 113400 7320 1 false false false 59267 77623 136890 CUSTODIAL SERVICES 624310 1215504 1215504 GROUNDS SERVICES 624310 1190234 1190234 REHABILITATION 624310 1120481 1120481 OTHER PROGRAM INCOME 624310 98461 98461 SHREDDING SERVICES 624310 15754 15754 3640434 48144 48144 808 -808 -808 -808 96026 59267 66551 29475 29475 MISCELLANEOUS 900099 7895 7895 7895 3862030 3648329 76811 120720 48288 36216 36216 2325151 2018473 306206 472 567965 479930 79515 8520 198829 168010 27836 2983 11167 2792 8375 19104 4776 14328 6051 6051 18402 8214 10188 5022 251 251 4520 79821 76716 2602 503 170 170 181321 172255 9066 60934 36561 18280 6093 GENERAL EXCISE TAXES 111399 103378 8021 SUPPLIES 79847 3992 3992 71863 VEHICLE EXPENSE 71458 71458 COST OF PRODUCTS/SERVICES 35696 35696 29479 12352 17127 3922536 3249363 542003 131170 682477 210105 747158 1174677 1429140 361859 511915 44410 6012800 1748339 4393002 4264461 384734 421404 3673 3073 6617313 8014775 24285 47820 123685 141139 147970 188959 X 6469343 6396676 1429140 6469343 7825816 6617313 8014775 X -60506 14081 -89307 1419898 72307 X false true X true false X 1040448 579336 393683 336605 136890 2486962 89307 89307 142667 142667 89307 553255 1129755 668643 536350 479272 226197 3040217 213166 2827051 24380 4237 16221 34890 48144 127872 46467 133340 62728 59130 28475 330140 3498229 16957859 0.80810 0.82380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5296555 1160273 4136282 609557 514134 95423 106688 73932 32756 4264461 ACCRUED PAYROLL 141139 141139 X 4014969 14081 138858 152939 3862030 3862030 4078394 89307 66551 155858 3922536 3922536 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND ALSO FROM STATE OF HAWAII 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 FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION 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 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. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED JUNE 30, 2025. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS BEFORE 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 66,551 AMORTIZATION OF RECEIVABLES 72,307 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 66,551 100 HOLES - GOL 155293 59267 96026 10000 56551 155293 59267 96026 10000 56551 66551 29475 FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S FINANCE COMMITTEE REVIEWS THE FORM 990 PRIOR TO THE BOARD MEETING. AT THE BOARD MEETING THE MEMBERS REVIEW AND DISCUSS THE RETURN PRIOR TO ACCEPTING IT, OR REQUEST CHANGES TO BE MADE. FORM 990, PAGE 6, PART VI, LINE 12C AT THE INITIAL BOARD ORIENTATION MEMBERS ARE ADVISED OF POLICIES AND A REPRESENTATION IS OBTAINED. ALL BOARD MEMBERS ARE AWARE OF THE REQUIREMENT TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEW AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 66,551 AMORTIZATION OF RECEIVABLES 72,307 FUNDRAISING EXPENSES -66,551 TOTAL 72,307 THE ORGANIZATION HAS INCLUDED A PRIOR PERIOD ADJUSTMENT TO REFLECT CHANGES TO THE PREVIOUS TAX YEAR AS A RESULT OF ADJUSTMENTS POSTED AS PART OF AN INDEPENDENT FINANCIAL AUDIT. THE PRIOR PERIOD ADJUSTMENT CONSISTS OF THE FOLLOWING: INCREASE IN CONTRIBUTION RECEIVABLE 3,036,438 INCREASE IN DISCOUNT ON PROMISES TO GIVE (1,590,298) INCREASE IN GRANTS RECEIVABLE 46,226 DECREASE IN PREPAID EXPENSES (42,202) INCREASE IN GRANTS RECEIVABLE (12,862) DECREASE IN OTHER ASSETS (800) DECREASE IN LIABILITIES (16,604) --------------- TOTAL PRIOR PERIOD ADJUSTMENT 1,419,898