2023-06-26T10:40:18-04:00 2022-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-01-01 990330168 FIVE MOUNTAINS HAWAII INC FIVE 8088855900 64-1035 MAMALALOHA HWY SUITE F KAMUELA HI 96743 CLAREN KEALOHA-BEAUDET PSY D EXECUTIVE DIRECTOR 8088855900 2023-06-23 true CLAREN KEALOHA-BEAUDET 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2023-06-26 2022 2023-04-26 12:10:37Z KIPUKA O KE OLA CLAREN KEALOHA-BEAUDET PSY D 64-1035 MAMALAHOA HWY SUITE F KAMUELA HI 96743 2530719 false X KIPUKAOKEOLA.COM X 1996 HI FIVE MOUNTAINS HAWAII PROVIDES A FULL RANGE OF BIO-PSYCHO-SOCIAL SERVICES TO THE RESIDENTS OF NORTH HAWAI'I, WITH A SPECIAL EMPHASIS ON ADDRESSING THE PHYSICAL AND MENTAL HEALTH DISPARITIES OF THE KANAKA MAOLI (NATIVE HAWAIIAN) POPULATION. THIS MISSION IS OUR KULEANA (PROFOUND RESPONSIBILITY). 6 6 21 6 0 971843 1084417 1319201 1445381 252 346 1117 575 2292413 2530719 0 0 1510346 1538460 0 41093 462435 684777 1972781 2223237 319632 307482 1321469 2096027 141550 608626 1179919 1487401 X FIVE MOUNTAINS HAWAII PROVIDES A FULL RANGE OF BIO-PSYCHO-SOCIAL SERVICES TO THE RESIDENTS OF NORTH HAWAI'I, WITH A SPECIAL EMPHASIS ON ADDRESSING THE PHYSICAL AND MENTAL HEALTH DISPARITIES OF THE KANAKA MAOLI (NATIVE HAWAIIAN) POPULATION. THIS MISSION IS OUR KULEANA (PROFOUND RESPONSIBILITY). false false 1721598 1445956 KIPUKA O KE OLA: KIPUKA O KE OLA (KOKO) WAS DESIGNED TO PROVIDE A FULL RANGE OF BIO-PSYCHO- SOCIAL SERVICES IN NORTH HAWAI'I. IT STRIVES TO PROVIDE CULTURALLY-INFORMED DIRECT SERVICES, WHILE ACTIVELY COLLABORATING WITH OTHER LIKE-SPIRITED INDIVIDUALS/ORGANIZATIONS. KOKO IS PROUD TO BE LED BY THE COMMUNITY IN WHICH IT SERVES. KOKO SERVES ALL OF THE RESIDENTS OF NORTH HAWAI`I, AND GIVES SPECIAL EMPHASIS TO PROVIDING SERVICES IN A MANNER WHICH ARE CULTURALLY-SENSITIVE FOR THE NATIVE HAWAIIAN HOST CULTURE - WHICH SUFFERS FROM SIGNIFICANT HEALTH DISPARITIES. KOKO OFFERS BOTH PRIMARY CARE SERVICES AND BEHAVIORAL HEALTH SERVICES (PSYCHOLOGICAL AND PSYCHIATRIC) VIA AN INTEGRATED HEALTH MODEL KNOWN AS THE PATIENT-CENTERED MEDICAL HOME, FOR WHICH KOKO IS NATIONALLY ACCREDITED. IN ADDITION, KOKO IS ACCREDITED AS THE VERY FIRST INDEPENDENT RURAL HEALTH CLINIC IN THE STATE OF HAWAI`I, WHICH ENSURES KOKO'S STANDARDS AND PRACTICES ARE CONSISTENT WITH INDUSTRY BEST PRACTICES. 1721598 true true false false false false false false false false true false false true true true true false false false false false 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 true 12 0 21 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false HI X FIVE MOUNTAINS HAWAII INC 8088855900 64-1035 MAMALAHOA HWY SUITE F KAMUELA HI 96743 OLIVER SHIMAOKA PRESIDENT 0.28 X X 0 0 0 LILA MALANI DEAGUIAR VICE PRESIDE 0.28 X X 0 0 0 KATHY MANUEL SECRETARY 0.28 X X 0 0 0 RUSSELL PAIO TREASURER 0.28 X X 0 0 0 WALLY LAU DIRECTOR 0.28 X 0 0 0 LAENETTE HUDGINS DIRECTOR 0.28 X 0 0 0 CLAREN KEALOHA-BEAUDET PSY D EXECUTIVE DI 40.00 X 150000 0 0 FRANCO ACQUARO PHD ASSOCIATE DI 40.00 X 145000 0 0 NATALIE KONG PROVIDER 40.00 X 107538 0 4897 MICHAEL FARNSWORTH PROVIDER 40.00 X 187906 0 18883 DARA PAGADUAN PROVIDER 40.00 X 114946 0 18460 705390 42240 5 false true false 613118 471299 1084417 INSURANCE PAYMENTS 621300 1445381 1445381 1445381 346 346 MEDICAL RECORDS 900099 575 575 575 2530719 1445956 346 295000 238743 48500 7757 1080863 874736 177704 28423 46587 37703 7659 1225 116010 93886 19073 3051 2699 1449 1250 34420 18475 15945 100709 54056 46653 1317 1317 22733 17803 4436 494 155296 122745 32551 15832 8328 7361 143 2414 1908 506 29482 23025 6457 36036 29839 6197 SUPPLIES 146530 122147 24383 PROGRAM EXPENSES 68707 68707 DUES AND SUBSCRIPTIONS 46336 8048 38288 BAD DEBT EXPENSE 20051 20051 2215 2215 2223237 1721598 460546 41093 121083 300652 705228 974559 156210 133435 114683 81251 9306 13284 356391 151319 213059 205072 1900 387774 1321469 2096027 94758 86609 105000 46792 33100 383917 141550 608626 X 1179919 1423079 64322 1179919 1487401 1321469 2096027 307482 X false true X true false X 474488 428544 514775 971843 1084417 3474067 474488 428544 514775 971843 1084417 3474067 600149 2873918 252 346 598 10470 18373 28843 3503508 6442878 0.82030 0.77030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 292850 108106 184744 63541 43213 20328 205072 RIGHT OF USE ASSETS 383917 SECURITY DEPOSITS 3857 387774 LEASE LIABILITY 383917 383917 X 2530719 2530719 2530719 2223237 2223237 2223237 SCHEDULE D, PAGE 3, PART X FIVE MOUNTAINS HAWAII, INC. IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 416-19 AND 416-20 OF THE HAWAII REVISED STATUTES. THEREFORE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED. 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. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). 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 YEAR 2022. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. X X X X false false false false false false false false false MICHAEL FARNSWORTH PROVIDER 187906 18883 206789 FORM 990 - ORGANIZATION'S MISSION FIVE MOUNTAINS HAWAII PROVIDES A FULL RANGE OF BIO-PSYCHO-SOCIAL SERVICES TO THE RESIDENTS OF NORTH HAWAI'I, WITH A SPECIAL EMPHASIS ON ADDRESSING THE PHYSICAL AND MENTAL HEALTH DISPARITIES OF THE KANAKA MAOLI (NATIVE HAWAIIAN) POPULATION. THIS MISSION IS OUR KULEANA (PROFOUND RESPONSIBILITY). FORM 990, PAGE 2, PART III, LINE 4A KIPUKA O KE OLA: KIPUKA O KE OLA (KOKO) WAS DESIGNED TO PROVIDE A FULL RANGE OF BIO-PSYCHO- SOCIAL SERVICES IN NORTH HAWAI'I. IT STRIVES TO PROVIDE CULTURALLY-INFORMED DIRECT SERVICES, WHILE ACTIVELY COLLABORATING WITH OTHER LIKE-SPIRITED INDIVIDUALS/ORGANIZATIONS. KOKO IS PROUD TO BE LED BY THE COMMUNITY IN WHICH IT SERVES. KOKO SERVES ALL OF THE RESIDENTS OF NORTH HAWAI`I, AND GIVES SPECIAL EMPHASIS TO PROVIDING SERVICES IN A MANNER WHICH ARE CULTURALLY-SENSITIVE FOR THE NATIVE HAWAIIAN HOST CULTURE - WHICH SUFFERS FROM SIGNIFICANT HEALTH DISPARITIES. KOKO OFFERS BOTH PRIMARY CARE SERVICES AND BEHAVIORAL HEALTH SERVICES (PSYCHOLOGICAL AND PSYCHIATRIC) VIA AN INTEGRATED HEALTH MODEL KNOWN AS THE PATIENT-CENTERED MEDICAL HOME, FOR WHICH KOKO IS NATIONALLY ACCREDITED. IN ADDITION, KOKO IS ACCREDITED AS THE VERY FIRST INDEPENDENT RURAL HEALTH CLINIC IN THE STATE OF HAWAI`I, WHICH ENSURES KOKO'S STANDARDS AND PRACTICES ARE CONSISTENT WITH INDUSTRY BEST PRACTICES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND APPROVED PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS IS REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND RECUSE THEMSELVES FROM VOTING IF A CONFLICT ARISES. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR TOP MANAGEMENT USING THE ORGANIZATION'S BUDGET AND COMPARABLE STUDIES OF SIMILAR, LOCAL ENTITIES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES USING THE ORGANIZATION'S BUDGET AND COMPARABLE STUDIES OF SIMILAR, LOCAL ENTITIES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.