STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

KUAKINI HEALTH SYSTEMS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
KUAKINI HEALTH SYSTEMS (EIN 99-0225140)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202511349349307026
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-14T13:31:04-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN990169131PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1N&K CPAS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1999 BISHOP ST STE 2200AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN990225140EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KUAKINI HEALTH SYSTEMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKUAKBusinessNameControlTxt
Phone8085479231PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1347 N KUAKINI STREETAddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTONY OKANOPersonNm
Person TitleVICE PRESIDENT & CFOPersonTitleTxt
Phone8085479231PhoneNum
Signature2025-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL I TANAKAPreparerPersonNm
PTINP00412914PTIN
Phone8085242255PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGREGG OISHIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1347 N KUAKINI STREETAddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,041,088GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.KUAKINI.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTHE MISSION OF KUAKINI HEALTH SYSTEM IS TO IMPROVE THE HEALTH STATUS OF THE COMMUNITY BY PROVIDING COMPREHENSIVE HEALTH CARE SERVICES AND PROGRAMS AT REASONABLE COST, CONTINUOUSLY IMPROVING THE QUALITY OF HEALTH CARE SERVICES AND PROGRAMS, ENCOURAGING CLINICAL RESEARCH, SUPPORTING TRAINING AND EDUCATIONAL PROGRAMS FOR HEALTH CARE PERSONNEL, AND OFFERING COMMUNITY SERVICE PROGRAMS. KUAKINI HEALTH SYSTEM IS RESPONSIBLE FOR PROVIDING ADMINISTRATIVE FUNCTIONS INCLUDING MANAGEMENT AND FINANCIAL SERVICES TO ALL SUBSIDIARIES OF THE CORPORATION.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,802,929PYProgramServiceRevenueAmt
CY Program Service Revenue$2,041,088CYProgramServiceRevenueAmt
PY Investment Income$203,068PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,005,997PYTotalRevenueAmt
CY Total Revenue$2,041,088CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,091,054PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,131,674CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$572,633PYOtherExpensesAmt
CY Other Expenses$810,941CYOtherExpensesAmt
PY Total Expenses$1,663,687PYTotalExpensesAmt
CY Total Expenses$1,942,615CYTotalExpensesAmt
PY Revenues Less Expenses$342,310PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$98,473CYRevenuesLessExpensesAmt
Total Assets BOY$4,878,708TotalAssetsBOYAmt
Total Assets EOY$5,082,798TotalAssetsEOYAmt
Total Liabilities BOY$1,569,520TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,062,529TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,309,188NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,020,269NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF KUAKINI HEALTH SYSTEM IS TO IMPROVE THE HEALTH STATUS OF THE COMMUNITY BY PROVIDING COMPREHENSIVE HEALTH CARE SERVICES AND PROGRAMS AT REASONABLE COST, CONTINUOUSLY IMPROVING THE QUALITY OF HEALTH CARE SERVICES AND PROGRAMS, ENCOURAGING CLINICAL RESEARCH, SUPPORTING TRAINING AND EDUCATIONAL PROGRAMS FOR HEALTH CARE PERSONNEL, AND OFFERING COMMUNITY SERVICE PROGRAMS. KUAKINI HEALTH SYSTEM IS RESPONSIBLE FOR PROVIDING ADMINISTRATIVE FUNCTIONS INCLUDING MANAGEMENT AND FINANCIAL SERVICES TO ALL SUBSIDIARIES OF THE CORPORATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,854,810ExpenseAmt
Revenue$1,907,281RevenueAmt
DescKUAKINI HEALTH SYSTEM PROVIDES THE ADMINISTRATIVE SERVICES FOR THE SUPPORTED ORGANIZATIONS.Desc
Total Program Service Expenses$1,854,810TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document78IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KIM HANSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8085479231PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1347 N KUAKINI STREETAddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GARY KAJIWARA TIL 32024
PRESIDENT & CEO40.000.00Yes (X)Yes (X)$413,396$0$25,079
GREGG OISHI EFF 42024
PRESIDENT & CEO10.0030.00Yes (X)Yes (X)$250,458$0$37,102
PAUL KOSASA
CHAIR1.252.50Yes (X)Yes (X)$0$0$0
ROCHELLE LEE GREGSON
VICE CHAIR1.251.25Yes (X)Yes (X)$0$0$0
KAMAL MASAKI
SECRETARY1.250.50Yes (X)Yes (X)$0$74,866$0
JOJI SETA
TREASURER1.250.00Yes (X)Yes (X)$0$0$0
WAYNE AOKI
DIRECTOR0.500.00Yes (X)$0$0$0
JUNE DRUMELLER
EXECUTIVE VP10.0030.00Yes (X)$242,432$0$28,388
FieldValueIRS element (for citing)
Total Reportable Comp From Org$906,286TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$74,866TotReportableCompRltdOrgAmt
Total Other Compensation$90,569TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ACCUITY LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 31000AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP968495553ZIPCd
FieldValueIRS element (for citing)
ServicesAUDIT & OTHER CPA SERVICESServicesDesc
Compensation$318,325CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
ADMINISTRATIVE SERVICE541900$1,907,281$1,907,281
PARTNERSHIP INCOME PRO541900$133,807$133,807
FieldValueIRS element (for citing)
Total Program Service Revenue$2,041,088TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,041,088TotalRevenueColumnAmt
Related Or Exempt Func Income$1,907,281RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$133,807ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$906,377TotalAmt
Program Services$846,958ProgramServicesAmt
Management And General$59,419ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$140,860TotalAmt
Program Services$140,860ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$32,845TotalAmt
Program Services$32,845ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$51,592TotalAmt
Program Services$51,592ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$433,003TotalAmt
Program Services$404,617ProgramServicesAmt
Management And General$28,386ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$138TotalAmt
Program Services$138ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,058TotalAmt
Program Services$1,058ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$371,969TotalAmt
Program Services$371,969ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DUES AND SUBSCRIPTIONS$3,635$3,635
OTHER$987$987
PARKING VALIDATIONS$151$151

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,942,615TotalAmt
Program Services$1,854,810ProgramServicesAmt
Management And General$87,805ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$483,243BOYAmt
EOY$292,241EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$317,229BOYAmt
EOY$158,615EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$39,638BOYAmt
EOY$38,492EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$37,733LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$36,928LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,863BOYAmt
EOY$805EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,036,735BOYAmt
EOY$4,592,645EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,878,708BOYAmt
EOY$5,082,798EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$296,389BOYAmt
EOY$402,004EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,273,131BOYAmt
EOY$660,525EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,569,520BOYAmt
EOY$1,062,529EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,421,969BOYAmt
EOY$2,047,276EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,887,219BOYAmt
EOY$1,972,993EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,309,188BOYAmt
EOY$4,020,269EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,878,708BOYAmt
EOY$5,082,798EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$98,473ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$612,608OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations3SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (3 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
KUAKINI GERIATRIC CARE INC
9902250653Yes (1)$0$217,473
KUAKINI FOUNDATION
9902250677Yes (1)$0$7,369
KUAKINI MEDICAL CENTER
9900741393Yes (1)$0$1,665,121
FieldValueIRS element (for citing)
Supported Organizations Total3SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$1,889,963OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported Org0MajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 12(G), COLUMN VIKUAKINI HEALTH SYSTEM PROVIDED OR PURCHASED FOR THE BENEFIT OF KUAKINI MEDICAL CENTER, KUAKINI GERIATRIC CARE, INC., KUAKINI FOUNDATION AND KUAKINI SUPPORT SERVICES, INC. (COLLECTIVELY THE SUPPORTED ORGANIZATIONS) VARIOUS SERVICES, FACILITIES, AND GOODS. SEE FORM 990 PART IX FOR FURTHER DETAILS. THE TOTAL AMOUNT OF SUPPORT LISTED WAS FOR BOTH THE SUPPORTED ORGANIZATIONS AND OTHER RELATED ORGANIZATIONS THAT ARE AN INTEGRAL PART OF THE KUAKINI HEALTH SYSTEM HEALTHCARE GROUP AND ARE LISTED ON FORM 990 SCHEDULE R.
PART IV, SECTION C, QUESTION 1KUAKINI HEALTH SYSTEM'S GOVERNING DOCUMENTS PROVIDE THAT KUAKINI HEALTH SYSTEMS OPERATES EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE SUPPORTED ORGANIZATIONS. THERE HAS BEEN A HISTORICAL RELATIONSHIP BETWEEN KUAKINI HEALTH SYSTEMS, THE SUPPORTED ORGANIZATIONS, AND THE OTHER ORGANIZATIONS THAT COMPRISE THE KUAKINI HEALTH SYSTEM HEALTHCARE GROUP. KUAKINI HEALTH SYSTEM IS THE SOLE MEMBER OF THE SUPPORTED ORGANIZATIONS. AS THE KUAKINI HEALTH SYSTEM HEALTHCARE GROUP KUAKINI HEALTH SYSTEM AND THE SUPPORTED ORGANIZATIONS HAVE THE SAME PRESIDENT & CEO, AND VP FINANCE/CFO. ALTHOUGH THERE IS NOT A MAJORITY BOARD OVERLAP, ALL SUPPORTED ORGANIZATIONS HAVE AT LEAST ONE BOARD MEMBER THAT IS A BOARD MEMBER WITH KUAKINI HEALTH SYSTEM. THIS SHARED MANAGEMENT ALONGSIDE KUAKINI HEALTH SYSTEMS RIGHTS AS THE SOLE MEMBER OF THE SUPPORTED ORGANIZATIONS ENSURES THAT KUAKINI HEALTH SYSTEM IS SUPERVISED AND CONTROLLED IN CONNECTION WITH THE SUPPORTED ORGANIZATIONS.

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$37,733OtherCostOrOtherBasisAmt
Depreciation$36,928DepreciationAmt
Book Value$805BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$805TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
OTHER NONCURRENT ASSETS$87,907
DUE FROM AFFILIATES$4,504,738
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,592,645TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO AFFILIATES$134,628
BENEFICIAL INTEREST IN KUAKINI FOUNDATION$525,897
FieldValueIRS element (for citing)
Total Liability$660,525TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$135,003TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$135,003RevenueSubtotalAmt
Other Revenues Not Included$1,906,085OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,906,085RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,041,088TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$36,530TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$1,906,085OtherExpensesIncludedAmt
Expenses Not Reported-$1,906,085ExpensesNotReportedAmt
Expenses Subtotal$1,942,615ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,942,615TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE HEALTH SYSTEM HAS ESTABLISHED ITS STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE LAWS OF THE STATE IN WHICH IT OPERATES. CERTAIN SUBSIDIARIES ARE SUBJECT TO INCOME TAXES; SUCH AMOUNTS ARE NOT SIGNIFICANT TO THE CONSOLIDATED FINANCIAL STATEMENTS. AT JUNE 30, 2024 AND 2023, MANAGEMENT BELIEVES THERE WERE NO SIGNIFICANT UNCERTAIN TAX POSITIONS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:RECLASSIFIED ALLOCATION INCOME 1,906,085.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RECLASSIFIED ALLOCATION INCOME -1,906,085.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GARY KAJIWARA TIL 32024
PRESIDENT & CEO$413,396$0$0$0$0$0$7,023$0$18,056$0$438,475$0$0$0
GREGG OISHI EFF 42024
PRESIDENT & CEO$250,458$0$0$0$0$0$5,130$0$31,972$0$287,560$0$0$0
JUNE DRUMELLER
EXECUTIVE VP$242,432$0$0$0$0$0$4,088$0$24,300$0$270,820$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, PART VIIFormAndLineReferenceDesc
ExplanationGARY KAJIWARA SERVED AS THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF KUAKINI HEALTH SYSTEM. HE WAS ALSO AN OFFICER OF VARIOUS ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM. THE COMPENSATION PAID BY KUAKINI HEALTH SYSTEM IS FOR HIS SERVICES AS THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF KUAKINI HEALTH SYSTEM, AS WELL AS FOR HIS SERVICES AS AN OFFICER OF VARIOUS ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM. HE DOES NOT RECEIVE COMPENSATION FROM THE ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM (KMC, KGC, KF, KSS, KDC, PAR, AND KPC). GREGG OISHI SERVES AS THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF KUAKINI HEALTH SYSTEM. HE IS ALSO AN OFFICER OF VARIOUS ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM. THE COMPENSATION PAID BY KUAKINI HEALTH SYSTEM IS FOR HIS SERVICES AS THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF KUAKINI HEALTH SYSTEM, AS WELL AS FOR HIS SERVICES AS AN OFFICER OF VARIOUS ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM. HE DOES NOT RECEIVE COMPENSATION FROM THE ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM (KMC, KGC, KF, KSS, KDC, PAR, AND KPC). KAMAL MASAKI SERVES AS A DIRECTOR OF KUAKINI HEALTH SYSTEM. SHE IS A VOLUNTEER DIRECTOR AND IS NOT COMPENSATED FOR THOSE SERVICES. COMPENSATION PAID TO DR. MASAKI IS FOR HER SERVICES AS A RESEARCH INVESTIGATOR FOR KUAKINI MEDICAL CENTER. JUNE DRUMELLER SERVES AS THE EXECUTIVE VICE PRESIDENT OF KUAKINI HEALTH SYSTEM. SHE IS ALSO AN OFFICER OF VARIOUS ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM. THE COMPENSATION PAID BY KUAKINI HEALTH SYSTEM IS FOR HER SERVICES AS THE EXECUTIVE VICE PRESIDENT OF KUAKINI HEALTH SYSTEM, AS WELL AS FOR HER SERVICES AS AN OFFICER OF VARIOUS ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM. SHE DOES NOT RECEIVE COMPENSATION FROM THE ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM (KMC, KGC, KF, KSS, KDC, PAR, AND KPC).ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS REVIEWED BY THE CFO AND OTHER MANAGEMENT PERSONNEL, AND A COPY IS PROVIDED TO THE BOARD BEFORE FILING. COMMENTS BY BOARD MEMEBERS ARE REVIEWED BY THE CFO AND OTHER OFFICERS. CFO PROVIDES BOARD MEMBER A RESPONSE TO THEIR COMMENTS.
FORM 990, PART VI, SECTION B, LINE 12CALL KUAKINI HEALTH SYSTEM AND ITS SUBSIDIARIES OFFICERS, EMPLOYEES, AND MEMBERS OF THE BOARD OF DIRECTORS ARE COVERED BY KUAKINI'S CONFLICT OF INTEREST POLICY. REVIEW/INVESTIGATION OF POTENTIAL CONFLICTS OF INTEREST IS DONE BY A DESIGNEE OF THE PRESIDENT AND CEO. INDIVIDUALS ARE ASKED TO RECUSE THEMSELVES FROM PARTICIPATING IN THE GOVERNING BODY'S DISCUSSION AND DECISION-MAKING REGARDING BUSINESS ACTIVITIES AND TRANSACTIONS IN ORDER TO AVOID CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION OF THE ORGANIZATION'S CEO IS DETERMINED BY THE GOVERNING BODY'S COMPENSATION COMMITTEE. THE COMMITTEE REVIEWS THE CEO'S PERFORMANCE IN RELATIONSHIP TO THE GOALS AGREED UPON BY THE CEO AND COMPENSATION COMMITTEE. THE COMMITTEE ESTABLISHES THE CEO'S COMPENSATION BASED ON AN ANNUAL REVIEW OF COMPARATIVE BASE SALARIES OF NOT-FOR-PROFIT HOSPITAL CEOS IN THE U.S. AND HAWAII, AND COMPARATIVE BASE SALARIES OF HEALTH-RELATED AND NON-HEALTHCARE COMPANIES' CEOS IN HAWAII. THE CEO REVIEWS THE PERFORMANCE OF THE MEMBERS OF THE ADMINISTRATIVE TEAM AND ESTABLISHES THEIR COMPENSATION BASED ON AN ANNUAL REVIEW OF COMPARATIVE BASE SALARIES OF COMPARABLE POSITIONS.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST, THE FORM 990 AND RELATED DOCUMENTS ARE MADE AVAILABLE FOR VIEWING AT THE ADMINISTRATIVE OFFICES.
FORM 990, PART XI, LINE 9:CURRENT YEAR NET INCOME/LOSS - KUAKINI FOUNDATION 612,608.
FORM 990 PART XII, LINE 2CTHIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
KUAKINI FOUNDATION
347 NORTH KUAKINI STREETHONOLULUHI96817990225067FUNDRAISINGHI501(C)(3)LINE 7KUAKINI HEALTH SYSTEMYes (1)
KUAKINI GERIATRIC CARE INC
347 NORTH KUAKINI STREETHONOLULUHI96817990225065GERIATRIC MEDICINEHI501(C)(3)LINE 3KUAKINI HEALTH SYSTEMYes (1)
KUAKINI MEDICAL CENTER
347 NORTH KUAKINI STREETHONOLULUHI96817990074139HOSPITAL SERVICESHI501(C)(3)LINE 3KUAKINI HEALTH SYSTEMYes (1)
KUAKINI SUPPORT SERVICES INC
347 NORTH KUAKINI STREETHONOLULUHI96817990225148SUPPORT ORGANIZATIONHI501(C)(3)LINE 12A, IKUAKINI HEALTH SYSTEMYes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
KUAKINI DEVELOPMENT CORP
347 NORTH KUAKINI STREETHONOLULUHI96817990171854PHARMACY/DEVELOPMENTHIKUAKINI MEDICAL CENTERC$218,252$1,985,1851.00000Yes (1)
PACIFIC ASIAN RESOURCES INC
347 NORTH KUAKINI STREETHONOLULUHI96817990257899HEALTH SERVICESHIKUAKINI MEDICAL CENTERC$3$18,2211.00000Yes (1)
KUAKINI PACIFIC CORPORATION
347 NORTH KUAKINI STREETHONOLULUHI96817990328954EDUCATION/RESEARCHHIC$325,6181.00000Yes (1)N/A
KUAKINI PHO
347 NORTH KUAKINI STREETHONOLULUHI96817943256790HEALTH SERVICESHIC$133,698$727,1901.00000Yes (1)N/A
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
KUAKINI GERIATRIC CARE INC
Q$217,473FMV
KUAKINI MEDICAL CENTER
Q$1,665,121FMV

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCHEDULE R, PART V, LINE 2:FormAndLineReferenceDesc
ExplanationAMOUNTS REPRESENTS SUPPORT PROVIDED TO SUPPORTED ORGANIZATIONS BY KUAKINI HEALTH SYSTEM AS ALSO SHOWN ON SCHEDULE A, PART 1, LINE 12G.ExplanationTxt