2024-11-15T21:24:49-06:00 2023-12-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2023-01-01 990080460 HALE MAKUA HEALTH SERVICES HALE 8088772761 45-181 WAIKALUA ROAD KANEOHE HI 96744 WESLEY LO CHIEF EXECUTIVE OFFICER 8088772761 2024-11-15 1 0 CHRISTOPHER CASSIDY P01237316 8085262255 2023 2024-10-15 13:58:12Z WESLEY LO 472 KAULANA STREET KAHULUI HI 967322099 51513241 0 X WWW.HALEMALUA.ORG X 1954 HI THE MISSION OF HALE MAKUA HEALTH IS TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE PERSONALIZED HEALTH SERVICE IN OUR HOME AND YOURS. 9 9 496 18 0 0 2684547 3161130 44995929 47951548 50099 268966 4697321 53686 52427896 51435330 118665 84424 0 0 28004004 28642811 0 0 1807963 19945751 24336558 48068420 53063793 4359476 -1628463 24548452 23541034 11298365 13195074 13250087 10345960 THE MISSION OF HALE MAKUA HEALTH IS TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE PERSONALIZED HEALTH SERVICES IN OUR HOME AND YOURS. 0 0 46182942 84424 47894413 HALE MAKUA NURSING HOMES PROVIDED AROUND THE CLOCK HEALTHCARE FOR 77,646 PATIENT DAYS AT ITS KAHULUI LOCATION OF 254 BEDS AND FOR 26,775 PATIENT DAYS AT ITS WAILUKU LOCATION OF 90 BEDS; HOME HEALTH BY HALE MAKUA PROVIDED IN-HOME SKILLED NURSING AND THERAPY SERVICES TO 378 (PRO-RATA) CLIENTS WITH 7,585 VISITS MADE; ADULT DAY HEALTH BY HALE MAKUA PROVIDED 2,467 DAYS OF CARE FOR CLIENTS WHO CURRENTLY LIVE IN THE COMMUNITY, AND CARE HOMES BY HALE MAKUA PROVIDED AROUND THE CLOCK HEALTHCARE FOR 3,885 PATIENT DAYS AT ITS WAILUKU LOCATION OF 22 BEDS. 46182942 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 52 0 1 496 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 1 0 HI X X SUANNE MORIKUNI 8087914486 45-181 WAIKALUA ROAD KANEOHE HI 96744 X EDWARD ROMSON BOARD PRESIDENT 2.00 X 0 0 0 ROY SAKAMOTO BOARD VICE PRESIDENT 1.00 X X 0 0 0 ALEC MCBARNET BOARD SECRETARY 1.00 X X 0 0 0 WESLEY LO CHIEF EXECUTIVE OFFICER 40.00 X X 0 0 0 RICHARD KISHABA BOARD DIRECTOR 1.00 X 0 0 0 EILEEN WACHI BOARD DIRECTOR 1.00 X 0 0 0 KAREN OURA BOARD DIRECTOR 1.00 X 0 0 0 MICHAEL MUNEKIYO BOARD DIRECTOR 1.00 X 0 0 0 GRANT CHUN BOARD DIRECTOR 1.00 X 0 0 0 JOSIAH NISHITA BOARD DIRECTOR 1.00 X 0 0 0 SUANNE MORIKUNI CHIEF FINANCIAL OFFICER 40.00 X 0 0 0 ELOY ESPINO STAFF NURSE RN 40.00 X 199641 0 3249 TEANA KAHOOHANOHANO ADMINISTRATOR 40.00 X 185199 0 4276 ANGELINA SAIKI STAFF NURSE RN 40.00 X 160620 0 11698 PAUL MATTFELD WAILUKU ADMINISTRATOR 40.00 X 169741 0 1581 TRACI NUNOKAWA ADMINISTRATIVE DIRECTOR 40.00 X 142046 0 30316 857247 0 51120 30 0 1 0 MEDICAL STAFFING SOLUTIONS LLC 9700 HIGHWAY 57 N STE A EVANSVILLE IN 47725 AGENCY STAFFING SERVICES 2574723 AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 311936653 PHYSICAL,SPEECH, AND OCCUPATIONAL SERVIC 2321262 OHANA PACIFIC MANAGEMENT COMPANY 45-181 WAIKALUA ROAD KANEOHE HI 96744 MANAGEMENT 1987802 BROADRIDGE FINANCIAL SOLUTIONS INC 5 DAKOTA DRIVE STE 300 LAKE SUCCESS NY 11042 FINANCIAL MANAGEMENT 1332000 TOTALMED INC 221 W COLLEGE AVENUE FLOOR 2 APPLETON WI 54911 AGENCY STAFFING SERVICES 1081143 7 65304 1654497 1441329 3161130 NURSING FACILITIES 623000 45863067 45863067 HOME HEALTH CARE SERVICE 621610 2088481 2088481 47951548 326101 326101 57135 -57135 -57135 -57135 11142 65304 20776 -9634 -9634 SERVICES 900099 29646 29646 SALE OF MEALS 900099 17626 17626 OTHERS 900099 16048 16048 63320 51435330 47894413 0 379787 X 84424 84424 22535668 20992302 896234 647132 355617 307987 36450 11180 4027480 3417083 482718 127679 1724046 1493130 176713 54203 1987802 1987802 176411 66083 108794 1534 117408 13783 103625 11303694 10614645 344844 344205 69271 30046 26468 12757 51052 39219 11464 369 1774421 1141055 633366 112234 96134 16100 20871 10277 2119 8475 18295 18295 951521 951521 511114 443182 64945 2987 SUPPLIES 3258306 2653972 18311 586023 FOOD PURCHASE 1622013 1622013 PROVIDER FEE 991518 991518 REPAIR EXPENSE 373761 373761 996866 840807 144640 11419 53063793 46182942 5072888 1807963 256584 -201996 5813010 8455266 7753071 5170015 549162 523808 29863871 24861019 5247792 5002852 125000 125000 4803833 4466089 24548452 23541034 4477230 5870356 58511 34470 139072 109839 6623552 7180409 11298365 13195074 X 8105957 4431580 5144130 5914380 13250087 10345960 24548452 23541034 X -1628463 -1275664 X 0 1 X 1 1 1 X 2157105 4990426 5397015 2372854 2833234 17750634 38366581 37503013 46221522 49648697 47951548 219691361 269854 87722 295027 311693 327896 1292192 40793540 42581161 51913564 52333244 51112678 238734187 10000 8160 18160 0 10000 8160 18160 238716027 77644 16488 23096 52986 326101 496315 77644 16488 23096 52986 326101 496315 34932 51538 47794 48785 63320 246369 40906116 42649187 51984454 52435015 51502099 239476871 0.99680 0.99790 0.00210 0.00100 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BEAUTICIAN SERVICES - 2019 AMOUNT: $ 623. 2020 AMOUNT: $ 6,402. SALE OF MEALS - 2019 AMOUNT: $ 14,466. 2020 AMOUNT: $ 12,984. 2021 AMOUNT: $ 24,917. 2022 AMOUNT: $ 20,216. 2023 AMOUNT: $ 17,626. VENDING MACHINE - 2019 AMOUNT: $ 2,535. 2020 AMOUNT: $ 2,342. OTHER INCOME - 2019 AMOUNT: $ 17,308. 2020 AMOUNT: $ 29,810. 2021 AMOUNT: $ 8,255. 2022 AMOUNT: $ 596. 2023 AMOUNT: $ 16,048. SERVICES - 2021 AMOUNT: $ 14,622. 2022 AMOUNT: $ 27,973. 2023 AMOUNT: $ 29,646. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 537005 537005 537005 537005 535873 1132 537005 538611 -501 2237 535873 539521 5891 6801 538611 0.98140 0.01860 0 1 1 61951 61951 20970753 18617484 2353269 5189400 3508854 1680546 3641767 2734681 907086 5002852 CONTRIBUTED RENT RECEIVABLE 4101973 ROU ASSETS - FINANCE LEASE 364116 4466089 DEFERRED PENSION COSTS 3934186 ACCRUED POST-RETIREMENT COSTS 2116004 OPMC TRADE PAYABLE 202657 LEASE OBLIGATION 506981 ACCRUED 401(K)/457(B) COSTS 363338 OTHER LIABILITIES 57243 7180409 X PART IV, LINE 2B: ESCROW LIABILITY ARRANGEMENT EXPLANATION: PATIENT TRUST FUNDS ARE RESIDENT MONIES/RESIDENT SAVINGS ACCOUNTS THAT HALE MAKUA MAINTAINS TO PAY FOR RESIDENTS' PERSONAL EXPENSES. HALE MAKUA HAS THE OPTION OF SEPARATE BANK ACCOUNTS FOR EACH RESIDENT OR ONE SPECIAL DESIGNATED ACCOUNT THAT HOLDS ALL PATIENT FUNDS, PROVIDED HALE MAKUA MAINTAINS AN INDIVIDUAL ACCOUNTING OF EACH RESIDENT ACCOUNT. HALE MAKUA HAS OPTED FOR THE ONE BANK ACCOUNT AND INDIVIDUAL ACCOUNTING FOR EACH RESIDENT VERSUS INDIVIDUAL, SEPARATE BANK ACCOUNTS. PART V, LINE 4: INTENDED USES FOR ENDOWMENT FUNDS: HALE MAKUA FOUNDATION, A SUPPORTING ORGANIZATION, HOLDS AN ENDOWMENT FUND THAT REPRESENTS AMOUNTS HELD IN PERPETUITY WITH ALL INCOME EARNED TO BE USED FOR FINANCIAL ASSISTANCE TO THOSE PARTICIPATING IN HALE MAKUA HEALTH SERVICES' ADULT DAY HEALTH PROGRAM PART X, LINE 2: FIN 48 FOOTNOTE: US GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022, AND FOR THE YEARS THEN ENDED, BY REVIEWING THEIR INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH US GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. TAX YEARS FROM 2020 ARE OPEN FOR FEDERAL INCOME TAX EXAMINATION. 2023 CHARITY GOLF TOURNAMENT 65304 65304 20426 SILENT AUCTION 11142 11142 350 76446 65304 11142 20776 20776 -9634 1 MAUI HOTEL & LODGING ASSOCIATION 85 N CHURCH STREET WAILUKU HI 96793 990253751 501C6 71423 0 CHARITY WALK MAUI NURSES SCHOLARSHIP FOUNDATION 310 KAAHUMANU AVENUE KAHULUI HI 96732 990284701 501C3 5001 0 SCHOLARSHIP HU'I O WA'A KAULUA PO BOX 330258 KAHULUI HI 96733 990222917 501C3 5000 0 SCHOLARSHIP 1 1 PART I, LINE 2: BACK UP DOCUMENTATION IS REQUESTED ON ALL PURCHASES AND STAFFING EXPENDITURES FOR OTHER ORGANIZATIONS WHEN THEY USE HMHS GRANT FUNDS. THE ORGANIZATIONS ARE SUBJECT TO AN AUDIT AND A FOLLOW UP SUMMARY REPORT AND PHOTOS ARE OFTEN PROVIDED AS WELL. 0 0 0 0 0 0 0 0 0 ELOY ESPINO STAFF NURSE RN 199641 0 0 0 0 0 0 0 3249 0 202890 0 0 0 TEANA KAHOOHANOHANO ADMINISTRATOR 185199 0 0 0 0 0 1900 0 2376 0 189475 0 0 0 TRACI NUNOKAWA ADMINISTRATIVE DIRECTOR 142046 0 0 0 0 0 22500 0 7816 0 172362 0 0 0 ANGELINA SAIKI STAFF NURSE RN 160620 0 0 0 0 0 3900 0 7798 0 172318 0 0 0 PAUL MATTFELD WAILUKU ADMINISTRATOR 169741 0 0 0 0 0 0 0 1581 0 171322 0 0 0 VALLEY ISLE PRODUCE SEE PART V STMT 1010852 FOOD PURCHASE 0 OHANA PACIFIC MANAGEMENT COMPANY SEE PART V STMT 202657 TRADE PAYABLE 0 OHANA PACIFIC MANAGEMENT COMPANY SEE PART V STMT 1987802 MANAGEMENT 0 SCHEDULE L, PART V - ADDITIONAL INFORMATION PART IV, LINE 1(B) VALLEY ISLE PRODUCE IS A 35% CONTROLLED ENTITY OF FORMER DIRECTOR ALTON NAKAGAWA.PART IV, LINES 2(B) AND 3(B)DIRECTOR RICHARD KISHABA IS AN OWNER AND EMPLOYEE OF OHANA PACIFIC MANAGEMENT COMPANY.OHANA PACIFIC MANAGEMENT COMPANY ALSO EMPLOYS THE FOLLOWING INDIVIDUALS:WESLEY LO, CHIEF EXECUTIVE OFFICERSUANNE MORIKUNI, CHIEF FINANCIAL OFFICERANDEW LORE, EXECUTIVE VICE PRESIDENTDEE MCCARTHY, VICE PRESIDENT OF CLINICAL QUALITY X 593 FMV X 3 73258 FMV X GIFT CERTIFICATES 49 13928 FMV 1 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 FORM 990, PART VI, SECTION A, LINES 3, 6, 7A EFFECTIVE JANUARY 1, 2020, HALE MAKUA HEALTH SERVICES (HMHS) CONVERTED FROM A COMMUNITY NON-PROFIT CORPORATION TO A SINGLE MEMBER NON-PROFIT CORPORATION WITH OHANA PACIFIC FOUNDATION (OPF) ITS SOLE MEMBER. HMHS IS GOVERNED BY A TEN-MEMBER BOARD OF DIRECTORS WITH NINE MEMBERS BEING RESIDENTS OF MAUI WHO ARE APPOINTED BY AN INDEPENDENT ADVISORY BOARD AND OPF APPOINTING TWO MEMBERS, INCLUDING THE CHAIRMAN OF THE BOARD. EFFECTIVE JANUARY 1, 2020, HMHS ENTERED INTO A DEFINITIVE AGREEMENT AND A MANAGEMENT CONTRACT WITH OHANA PACIFIC MANAGEMENT COMPANY (OPMC). HMHS EXPECTS TO BENEFIT FROM OPMC'S EXPERIENCE IN MANAGING MULTIPLE NURSING HOMES ACROSS THE STATE OF HAWAII. THE HMHS BOARD OF DIRECTORS HAS OVERSIGHT AND RESPONSIBILITY OVER THE MANAGEMENT CONTRACT TO ENSURE THAT OMPC IS APPROPRIATELY MANAGING THE OPERATIONS OF HMHS. MR. RICHARD KISHABA IS AN OWNER OF OPMC, THE CHAIRMAN OF OPF, AND A MEMBER OF THE BOARD OF DIRECTORS FOR HMHS. FORM 990, PART VI, SECTION A, LINE 6 SAME EXPLANATION AS FORM 990, PART VI, SECTION A, LINES 3 FORM 990, PART VI, SECTION A, LINE 7A SAME EXPLANATION AS FORM 990, PART VI, SECTION A, LINES 3 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE FORM 990 IS COMPILED BY ORGANIZATION'S TAX CONSULTANT. PRIOR TO SUBMISSION OF THE ELECTRONIC FORM 990, A HARD COPY VERSION OF THE RETURN IS PROVIDED TO THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER, AND THE BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT OFFICERS, DIRECTORS, AND KEY EMPLOYEES COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. FORMS ARE REVIEWED AND MAINTAINED BY THE DEVELOPMENT ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15B HALE MAKUA HEALTH SERVICES HAS ESTABLISHED AND MAINTAINS A COMPENSATION PROGRAM, WHICH ENSURES EACH EXECUTIVE'S PAY WILL BE EXTERNALLY COMPETITIVE, INTERNALLY EQUITABLE, AND FAIRLY ADMINISTERED. IT IS THE COMPANY'S POLICY TO PAY EXECUTIVES AT OR ABOVE THE RATES PAID BY COMPARABLE HEALTHCARE INSTITUTIONS. COMPENSATION FOR THE FOLLOWING POSITIONS IS DETERMINED IN ACCORDANCE WITH THE COMPANY'S FORMAL, WRITTEN EXECUTIVE COMPENSATION PROGRAM (ECP): CHIEF HUMAN RESOURCES OFFICER/COMPLIANCE OFFICER, DIRECTOR OF HOME HEALTH BY HALE MAKUA, ADMINISTRATOR-KAHULUI, AND ADMINISTRATOR-WAILUKU. THE EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE EXECUTIVE COMPENSATION COMMITTEE (ECC). THE ECC IS COMPOSED OF FOUR BOARD DIRECTORS, INCLUDING THE BOARD CHAIR. IN ACCORDANCE WITH THE ECP, SALARY RANGES FOR ALL EXECUTIVE POSITIONS ARE DETERMINED BY A THIRD PARTY CONSULTING FIRM. SALARY RANGES TARGET BASE SALARIES AT THE MEDIAN OF A NATIONAL PEER GROUP ON NON-FOR-PROFIT HEALTHCARE ORGANIZATIONS COMPARABLE IN SIZE AND COMPLEXITY TO THE COMPANY. THE EXECUTIVE SALARY RANGES WERE LAST UPDATED BY THE INDEPENDENT CONSULTANTS AND APPROVED BY THE BOARD, EFFECTIVE JANUARY 1, 2008. IN ACCORDANCE WITH THE ECP, THE CEO DETERMINES, WITHIN THE ESTABLISHED RANGES, THE ANNUAL SALARY OF ALL OTHER EXECUTIVES LISTED ABOVE. THESE DETERMINATIONS ARE REVIEWED BY BOTH THE ECC AND THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G AGENCY LABOR: PROGRAM SERVICE EXPENSES 5,075,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,075,325. MEDICAL DIRECTOR: PROGRAM SERVICE EXPENSES 38,838. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,838. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 443,593. MANAGEMENT AND GENERAL EXPENSES 97,275. FUNDRAISING EXPENSES 239,860. TOTAL EXPENSES 780,728. OTHER CONSULTANT: PROGRAM SERVICE EXPENSES 979,707. MANAGEMENT AND GENERAL EXPENSES 115,949. FUNDRAISING EXPENSES 35,565. TOTAL EXPENSES 1,131,221. PHARMACY: PROGRAM SERVICE EXPENSES 610,185. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 610,185. REHAB THERAPY: PROGRAM SERVICE EXPENSES 2,486,918. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,486,918. OTHER SERVICES: PROGRAM SERVICE EXPENSES 980,079. MANAGEMENT AND GENERAL EXPENSES 131,620. FUNDRAISING EXPENSES 68,780. TOTAL EXPENSES 1,180,479. FORM 990, PART XI, LINE 9: ACTUARIAL (GAIN) LOSS -1,275,664. HALE MAKUA FOUNDATION 45-181 WAIKALUA ROAD KANEOHE HI 96744 990302635 INVESTMENT HI 501(C)(3) LINE 12A, I N/A 0 CAREGIVERS MAUI INC (FKA HMHS CORP 45-181 WALKALUA ROAD KANEOHE HI 96744 990298823 HOLDING CO HI N/A C 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0