Nonprofit · EIN 99-0108896
KONA ASSOCIATION FOR RETARDED CITIZENS
Also known as THE ARC OF KONA
Tax-exempt · KEALAKEKUA, HI 96750
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,147,977 | $4,851,598 | $296,379 | $6,195,269 | $1,015,760 | $5,179,509 |
| June 30, 2024 | 990 | $4,739,133 | $4,383,985 | $355,148 | $5,951,884 | $1,068,695 | $4,883,189 |
| June 30, 2023 | 990 | $4,343,747 | $3,797,707 | $546,040 | $5,507,121 | $1,089,584 | $4,417,537 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $240,247
- of which government grants
- $183,900
- Program service revenue
- $4,764,796
- Investment income
- $129,434
- Net rental income
- $10,800
- Other revenue
- $13,500
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $330,756
- Other salaries and wages
- $2,147,421
- Salaries, compensation and benefits (total)
- $3,447,454
- Professional fundraising fees
- $0
- Accounting fees
- $57,091
- Occupancy
- $231,110
- Travel
- $1,205
- Depreciation
- $155,351
- Program services (functional)
- $4,186,952
- Management and general (functional)
- $618,232
- Fundraising (functional)
- $46,414
Balance sheet and other
- Total assets, start of year
- $5,951,884
- Total assets, end of year
- $6,195,269
- Total liabilities, end of year
- $1,015,760
- Net assets, end of year
- $5,179,509
- Land, buildings and equipment
- $705,455
- Publicly traded securities
- $93,065
- Net assets without donor restrictions
- $5,179,509
- Gross receipts
- $5,147,977
- Employees
- 86
- Volunteers
- 15
- Year formed
- 1966
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELE KU | PRESIDENT/CE Trustee or director, Officer | 40 | $148,805 | $14,975 |
| TIRA KAMAKA | VP OF PROGRA Officer | 40 | $96,534 | $13,983 |
| ROGER MUSSMAN | DIRECTOR OF Officer | 27 | $71,434 | $13,473 |
| MICHAEL FRASER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KATHRYN PENWELL | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CHARLES GOODIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| NOEL TRIM | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BRADLEY IZUMI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEAN UEMURA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEPHANIE ACKERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELE KU | PRESIDENT/CE Trustee or director, Officer | 40 | $127,012 | $12,649 |
| TIRA KAMAKA | VP OF PROGRA Officer | 40 | $81,477 | $11,160 |
| ROGER MUSSMAN | DIRECTOR OF Officer | 40 | $58,105 | $11,316 |
| MICHAEL FRASER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| NOEL TRIM | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| STEPHANIE ACKERMAN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CHARLES GOODIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DEBRA FLANARY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRADLEY IZUMI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATHRYN PENWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEAN UEMURA | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELE KU | PRESIDENT/CE Trustee or director, Officer | 40 | $121,142 | $10,171 |
| ROGER MUSSMAN | DIRECTOR OF Officer | 40 | $84,595 | $9,377 |
| TIRA KAMAKA | VP OF PROGRA Officer | 40 | $62,212 | $9,377 |
| MICHAEL FRASER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| NOEL TRIM | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| STEPHANIE ACKERMAN | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| DENNIS RAST | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| DEBRA FLANARY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRADLEY IZUMI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATHRYN PENWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEAN UEMURA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHARLES GOODIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 127, KEALAKEKUA, HI 96750-0127
- Principal officer (990 for 2024)
- MICHELE KU, PO BOX 127, KEALAKEKUA, HI 96750
- Signed the 990
- MICHELE KU, PRESIDENT/CEO
- Phone
- (808) 323-2626
- Website
- ARCOFKONA.ORG
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
THE ARC OF KONA'S MISSION IS TO PROVIDE SERVICES TO PEOPLE WITH DISABILITIES THAT ENCOURAGES PERSONAL GROWTH AND QUALITY OF LIFE THROUGH EMPOWERMENT AND CHOICE.
Program accomplishments
- THE ARC OF KONA PROVIDED ONE-ON-ONE, PERSON-CENTERED, INDIVIDUALIZED HOME AND COMMUNITY-BASED SERVICES AND SUPPORTS TO 84 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH AND SAFETY, ADVOCACY, EMPLOYMENT, SOCIAL SKILLS, ETC., THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION.Expenses $3,639,299 · revenue $4,143,908
- THE ARC OF KONA PROVIDED ADULT DAY HEALTH SERVICES IN GROUP SETTINGS BOTH AGENCY-BASED AND IN THE COMMUNITY AS WELL AS VIA TELEHEALTH AS SPECIFIED IN PERSON-CENTERED, INDIVIDUALIZED SERVICE PLANS FOR 24 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH/SAFETY, ADVOCACY, SOCIAL SKILLS, ETC., IN A GROUP SETTING THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION.Expenses $280,107 · revenue $318,945
- THE ARC OF KONA PROVIDED RESIDENTIAL SERVICES AND SUPPORTS TO 5 TENANTS LIVING IN THE AGENCY OWNED DOMICILIARY HOME FROM JULY 2024 THROUGH JUNE 2025. THIS SERVICE PROVIDES SUPPORT AND ASSISTANCE IN INCREASING INDEPENDENT LIVING SKILLS FOR INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES LIVING IN THE HOME.Expenses $267,546 · revenue $304,643
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0108896
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1967
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $6,195,269
- Income (IRS master file)
- $5,147,977
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,147,977 | $4,851,598 | $6,195,269 | XML |
| 990 | June 2024 | $4,739,133 | $4,383,985 | $5,951,884 | XML |
| 990 | June 2023 | $4,343,747 | $3,797,707 | $5,507,121 | XML |
| 990 | June 2022 | $3,743,880 | $3,577,147 | $4,102,464 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0108896).
Questions about KONA ASSOCIATION FOR RETARDED CITIZENS
- What is the EIN of KONA ASSOCIATION FOR RETARDED CITIZENS?
- The employer identification number (EIN) of KONA ASSOCIATION FOR RETARDED CITIZENS is 99-0108896.
- Is KONA ASSOCIATION FOR RETARDED CITIZENS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
- Are donations to KONA ASSOCIATION FOR RETARDED CITIZENS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KONA ASSOCIATION FOR RETARDED CITIZENS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KONA ASSOCIATION FOR RETARDED CITIZENS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KONA ASSOCIATION FOR RETARDED CITIZENS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of KONA ASSOCIATION FOR RETARDED CITIZENS?
- The 990 for the year ended June 30, 2025 names MICHELE KU.
- Who are the officers and directors of KONA ASSOCIATION FOR RETARDED CITIZENS?
- The 990 for the year ended June 30, 2025 lists 10 people; 3 received compensation from the organization, the highest $148,805 (MICHELE KU, PRESIDENT/CE).
- How much revenue does KONA ASSOCIATION FOR RETARDED CITIZENS have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,147,977, expenses of $4,851,598 and total assets of $6,195,269 at year end.
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