WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD (EIN 99-0148164)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202541349349312494
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T18:10:06-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205325889 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCUITY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 999 BISHOP STREET STE 2300 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990148164 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAIANAE DISTR COMPREHENSIVE HEALTH & | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WAIA | BusinessNameControlTxt |
| Phone | 8086973280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 86-260 FARRINGTON HIGHWAY | AddressLine1Txt |
| City | WAIANAE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967923199 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CINDY YEE | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8086973280 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL C ANTAL | PreparerPersonNm |
| PTIN | P01263071 | PTIN |
| Phone | 8085313400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAIANAE COAST COMPREHENSIVE HEALTH CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD P BETTINI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 86-260 FARRINGTON HIGHWAY | AddressLine1Txt |
| City | WAIANAE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967923199 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $99,649,334 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WCCHC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | THE HEALTH CENTER PROVIDES ACCESSIBLE AND AFFORDABLE MEDICAL AND HEALING SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 746 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $54,344 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $17,417,247 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,833,630 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $73,678,848 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $80,595,669 | CYProgramServiceRevenueAmt |
| PY Investment Income | $482,350 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,748,985 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,776,685 | PYOtherRevenueAmt |
| CY Other Revenue | $3,471,050 | CYOtherRevenueAmt |
| PY Total Revenue | $94,355,130 | PYTotalRevenueAmt |
| CY Total Revenue | $99,649,334 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,370,724 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $325,253 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $56,630,276 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $58,736,077 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $31,185,476 | PYOtherExpensesAmt |
| CY Other Expenses | $35,053,380 | CYOtherExpensesAmt |
| PY Total Expenses | $89,186,476 | PYTotalExpensesAmt |
| CY Total Expenses | $94,114,710 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,168,654 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,534,624 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $118,366,120 | TotalAssetsBOYAmt |
| Total Assets EOY | $127,302,633 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $36,481,202 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $39,883,091 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $81,884,918 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $87,419,542 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE WAIANAE COAST COMPREHENSIVE HEALTH CENTER ("THE HEALTH CENTER") IS A HEALING CENTER THAT PROVIDES ACCESSIBLE AND AFFORDABLE MEDICAL AND TRADITIONAL HEALING SERVICES WITH ALOHA. THE HEALTH CENTER IS A LEARNING CENTER THAT OFFERS HEALTH CAREER TRAINING TO ENSURE A BETTER FUTURE FOR OUR COMMUNITY. THE HEALTH CENTER IS ALSO AN INNOVATOR, USING LEADING EDGE TECHNOLOGY TO DELIVER THE HIGHEST QUALITY OF HEALTH CARE SERVICES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $31,625,974 | ExpenseAmt |
| Revenue | $47,214,843 | RevenueAmt |
| Desc | MEDICAL CARE: PRIMARY CARE MEDICAL SERVICES (PEDIATRICS, WOMEN'S, ADULT MEDICINE AND INTERNAL MEDICINE) ARE PROVIDED THROUGH A MAIN CLINIC SITE, FIVE ADDITIONAL SATELLITE CLINICS, AND SIX SCHOOL-BASED HEALTH CENTERS SERVING THE LEEWARD AREA ON THE ISLAND OF OAHU. FOR ADDITIONAL INFORMATION SEE SCHEDULE O. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,322,714 | ExpenseAmt |
| Revenue | $7,798,605 | RevenueAmt |
| Desc | EMERGENCY MEDICAL SERVICES: TWENTY-FOUR HOUR EMERGENCY MEDICAL SERVICES ARE PROVIDED TO THE COMMUNITY THROUGH THE HEALTH CENTER'S MAIN CLINIC SITE ON THE WAIANAE COAST. FOR ADDITIONAL INFORMATION SEE SCHEDULE O. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,752,655 | ExpenseAmt |
| Revenue | $17,326,039 | RevenueAmt |
| Desc | PHARMACY: THE HEALTH CENTER OPERATES THREE 340B PHARMACIES ON SITE WHICH REDUCES THE BARRIERS FOR PATIENTS WITHOUT DRUG COVERAGE BENEFITS OR HAVING TO MAKE AN ADDITIONAL STOP AT AN OFF-SITE PHARMACY TO PICK UP A PRESCRIPTION. THE PHARMACIES ARE LOCATED AT THE MAIN HEALTH CENTER IN WAIANAE, KAPOLEI CLINIC, AND THE JAMES AND ABIGAIL CAMPBELL CLINIC IN NANAKULI. THE HEALTH CENTER HAS A FOURTH PHARMACY LOCATED INSIDE A SUPERMARKET IN WAIANAE, AS WELL AS A CONTRACT PHARMACY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $29,796,200 | ExpenseAmt |
| Grant | $325,253 | GrantAmt |
| Revenue | $11,672,888 | RevenueAmt |
| Desc | THE WAIANAE COAST COMPREHENSIVE HEALTH CENTER SERVES THE MEDICALLY UNDERSERVED AND ECONOMICALLY DISADVANTAGED COMMUNITY OF WAIANAE AND SURROUNDING COMMUNITIES IN THE WEST OAHU AREA ON THE ISLAND OF OAHU IN THE STATE OF HAWAII. FROM ITS START AS A ONE DOCTOR OFFICE, THE HEALTH CENTER IS THE SECOND LARGEST, AND OLDEST, OF THE FOURTEEN COMMUNITY HEALTH CENTERS IN THE STATE OF HAWAII. THE STRENGTH OF THE HEALTH CENTER LIES IN THE STRONG FOUNDATION SET BY ITS FOUNDERS, THE VISION AND EXPERTISE OF ITS BOARD OF DIRECTORS, THE SENSE OF OWNERSHIP BY ITS STAFF, PATIENTS AND COMMUNITY, THE YEARS OF SERVICE AND COMMITMENT OF ITS MANAGEMENT TEAM, AND THE RELATIONSHIPS FORGED AT THE COMMUNITY, STATE AND NATIONAL LEVEL. TELEHEALTH IMPLEMENTATION WAS A MAJOR TRANSFORMATION FOR THE HEALTH CENTER IN 2020 TO ADDRESS PATIENT CARE DURING A PANDEMIC. PATIENTS HAVE RETURNED FOR FACE-TO-FACE VISITS BUT TELEHEALTH REMAINS AN OPTION FOR MANY PATIENTS. IN 2024, THE HEALTH CENTER SERVED OVER 36,000 PATIENTS, WHICH IS STILL SLIGHTLY BELOW OUR PRE-COVID ANNUAL PATIENT LEVEL. THE MAJORITY OF PATIENTS SERVED ARE NATIVE HAWAIIAN (49%), FOLLOWED BY ASIAN & OTHER PACIFIC ISLANDERS (29%), AND CAUCASIANS (12%). DATA SHOWS 65% OF PATIENTS ARE AT 100% OF THE FEDERAL POVERTY LEVEL OR BELOW (4% ARE UNINSURED, AND 57% ARE RECEIVING COVERAGE UNDER QUEST, THE STATE OF HAWAII'S MEDICAID PROGRAM). THE WAIANAE COAST IS AN ECONOMICALLY DISTRESSED COMMUNITY WITH A POPULATION OF 50,000. OVER 34% OF WAIANAE COAST HOUSEHOLDS ARE RECEIVING SNAP/CASH OR OTHER FORMS OF PUBLIC ASSISTANCE. THE AVERAGE PER CAPITA INCOME IS VERY LOW AND THE UNEMPLOYED RATE IS HIGH FOR THE WAIANAE RESIDENTS COMPARED TO OTHER REGIONS IN THE CITY AND COUNTY OF HONOLULU AND THE STATE OF HAWAII.THE HEALTH STATISTICS OF THE WAIANAE COAST PARALLELS THE ECONOMIC SITUATION IN THE COMMUNITY RELATED TO THE INFANT MORTALITY RATE, BIRTHS TO MOTHERS UNDER AGE 18, OBESITY, ADULTS WHO SMOKE AND DIABETES. THE HEALTH CENTER ACHIEVES ITS MISSION BY NOT ONLY SERVING PATIENTS WHO SEEK SERVICES, BUT ALSO BY INCORPORATING THE GOAL OF IMPROVING THE OVERALL HEALTH STATUS OF THE COMMUNITY IT SERVES. THE VISION OF THE FOUNDERS TO OFFER COMPREHENSIVE HEALTH SERVICES HAS GUIDED THE DEVELOPMENT OF SERVICES AND ACTIVITIES OF OUR PATIENT CENTERED HEALTH CARE HOME, WHICH INCLUDES PRIMARY CARE CLINICS, SPECIALTY SERVICES, SCHOOL-BASED CENTERS, COMMUNITY HEALTH SERVICES, HOMELESS OUTREACH, NATIVE HAWAIIAN TRADITIONAL HEALING, NUTRITION AND MORE.THE HEALTH CENTER IS A MAJOR ECONOMIC PROVIDER IN THE COMMUNITY, EMPLOYING OVER 700 INDIVIDUALS, THE MAJORITY OF WHOM RESIDE ON THE WAIANAE COAST. THE HEALTH CENTER IS GOVERNED AND GUIDED BY A BOARD OF DIRECTORS THAT INCLUDES UP TO 10 MEMBERS ELECTED FROM THE SERVICE AREA WHO ARE PATIENTS OF THE HEALTH CENTER, AND UP TO 10 MEMBERS APPOINTED FOR EXPERTISE IN BUSINESS, MEDICINE, LAW, OR COMMUNITY AFFAIRS. THE HEALTH CENTER HAS MAINTAINED A POSITIVE FINANCIAL POSITION BY CONTINUOUSLY INCREASING PRODUCTIVITY, DEVELOPING REVENUE GENERATING SERVICES, INITIATING TECHNOLOGICAL INNOVATIONS AND PROMOTING COMMUNITY INVOLVEMENT. A KEY INITIATIVE FOR THE HEALTH CENTER CONTINUES TO BE DEVELOPING A "PRIMARY CARE HEALTH CARE HOME" THAT FITS THE MODEL OF CARE THAT MEETS THE BROAD HEALTH CARE NEEDS OF OUR PATIENTS. THE HEALTH CENTER CONTINUES TO GROW ITS PARTNERSHIP THROUGH AHARO HAWAII, A VIRTUAL ACCOUNTABLE CARE ORGANIZATION WHICH CURRENTLY INCLUDES HEALTH CENTERS ON OAHU, MOLOKAI, MAUI AND HAWAII ISLAND WHOSE MISSION IS "PROMOTING ACCESS, QUALITY, AND COST EFFECTIVENESS IN HEALTHCARE BY EMPOWERING CONSUMERS TO EVALUATE THE PERFORMANCE OF HEALTHCARE AGENCIES THAT SERVE THEM." | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $29,796,200 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $325,253 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $11,672,888 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $80,497,543 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 103 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 746 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARLA BATOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8086973124 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 86-260 FARRINGTON HWY | AddressLine1Txt |
| City | WAIANAE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96792 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DANE KEOLA LLOYD | |||||||
| IMMEDIATE PAST CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DANIEL GOMES | |||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LA JUAINE SUISO | |||||||
| BOARD 2ND VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BILLIE HAUGE | |||||||
| BOARD SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WAYNE SUEHIRO | |||||||
| BOARD TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MERRIE AIPOALANI | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| VIRGINIA FUATA | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES HEW-LEN | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CLIFFORD ISARA | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JERALD KIMO ALAMA KEAULANA | |||||||
| BOARD DIRECTOR (UNTIL 04/2024) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DENICE KELIIKOA | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FLORENE PELL | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RENEE REGO | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JUDITH BABSON | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GENEVIEVE AKEN | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY MAKANA PARIS | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY KAIPO GUERRERO | |||||||
| BOARD DIRECTOR (UNTIL 01/2024) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TESHA MALAMA | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DESIRE DE SOTO | |||||||
| BOARD DIRECTOR (FROM 5/2024) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARIANNE GLUSHENKO | |||||||
| BOARD DIRECTOR (FROM 5/2024) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DEROY LAVATAI | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TODD NITTA | |||||||
| BOARD DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD P BETTINI | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $445,116 | $0 | $61,866 | ||
| NICHOLAS HUGHEY | |||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | Yes (X) | $450,694 | $0 | $31,613 | ||
| STEPHEN P BRADLEY | |||||||
| CHIEF MEDICAL OFFICER / MD-INTERNIST | 40.00 | Yes (X) | $320,329 | $0 | $44,017 | ||
| KRISTELLE AUB OMPAD | |||||||
| CHIEF ADMINISTRATIVE OFFICER | 40.00 | Yes (X) | $352,916 | $0 | $48,629 | ||
| VIJA M SEHGAL | |||||||
| CHIEF QUALITY OFFICER/MD-PED | 40.00 | Yes (X) | $261,239 | $0 | $25,163 | ||
| CINDY YEE | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $340,144 | $0 | $28,910 | ||
| SCOTT T PADAVAN | |||||||
| MD-EMERGENCY MEDICINE | 40.00 | $303,154 | $0 | $56,387 | Yes (X) | ||
| PAUL C O'HARA | |||||||
| MD-EMERGENCY MEDICINE | 40.00 | $300,564 | $0 | $26,946 | Yes (X) | ||
| NESTOR JR C HERANA | |||||||
| MD-INTERNAL MEDICINE | 40.00 | $341,372 | $0 | $17,320 | Yes (X) | ||
| PAUL S STRAIT | |||||||
| MD-EMERGENCY MEDICINE | 40.00 | $324,611 | $0 | $28,644 | Yes (X) | ||
| DONALD W SIMPSON | |||||||
| MD-SR. BEH HLTH CLINICAL DIRECTOR | 40.00 | $319,536 | $0 | $28,424 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,759,675 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $397,919 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 136 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| UNIVERSAL PROTECTION SERVICE LP | |||||
| PO BOX 277469 | ATLANTA | GA | 303847469 | SECURITY | $1,333,893 |
| HAWAIIAN DREDGING CONSTRUCTION | |||||
| PO BOX 511449 | LOS ANGELES | CA | 90051 | CONTRACTOR | $1,067,109 |
| CHG COMPANIES INC | |||||
| PO BOX 972651 | DALLAS | TX | 753972651 | PROFESSIONAL SERVICES | $990,819 |
| NEXTGEN HEALTHCARE INFORMATION SYSTEMS L | |||||
| PO BOX 31001-0422 | PASADENA | CA | 911100422 | CONTRACTOR | $987,305 |
| FORESIGHT HEALTH SOLUTIONS LLC | |||||
| PO BOX 3284 | LA JOLLA | CA | 92038 | CONTRACTOR | $660,080 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 27 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $10,452,715 | GovernmentGrantsAmt |
| All Other Contributions | $3,380,915 | AllOtherContributionsAmt |
| Total Contributions | $13,833,630 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NET PATIENT SERVICE REVENUE | 621400 | $74,788,699 | $74,788,699 |
| SETTLEMENT INCOME | 621400 | $5,027,438 | $5,027,438 |
| CAPITATION REVENUE | 621400 | $475,190 | $475,190 |
| MOB-RENTAL MENTAL HEALTH CENTER | 621400 | $304,342 | $304,342 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $80,595,669 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,748,985 | TotalRevenueColumnAmt |
| Exclusion | $1,748,985 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INCENTIVE PAYMENTS | 621400 | $853,900 | $853,900 |
| PATIENT CENTERED MEDICAL HOME | 621400 | $764,012 | $764,012 |
| TRAINING PROGRAMS | 621400 | $482,211 | $482,211 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,370,927 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,316,583 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $54,344 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,471,050 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $99,649,334 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $84,012,375 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $54,344 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,748,985 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,253 | TotalAmt |
| Program Services | $325,253 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,410,634 | TotalAmt |
| Management And General | $2,410,634 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,313,829 | TotalAmt |
| Program Services | $41,231,505 | ProgramServicesAmt |
| Management And General | $4,082,324 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,837,067 | TotalAmt |
| Program Services | $1,652,249 | ProgramServicesAmt |
| Management And General | $184,818 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,690,642 | TotalAmt |
| Program Services | $5,085,443 | ProgramServicesAmt |
| Management And General | $605,199 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,483,905 | TotalAmt |
| Program Services | $3,005,492 | ProgramServicesAmt |
| Management And General | $478,413 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $522,131 | TotalAmt |
| Program Services | $15,583 | ProgramServicesAmt |
| Management And General | $506,548 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $226,191 | TotalAmt |
| Program Services | $12,000 | ProgramServicesAmt |
| Management And General | $214,191 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,567 | TotalAmt |
| Management And General | $45,567 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,806,705 | TotalAmt |
| Program Services | $3,769,603 | ProgramServicesAmt |
| Management And General | $1,037,102 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,256 | TotalAmt |
| Program Services | $45,031 | ProgramServicesAmt |
| Management And General | $25,225 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,019,419 | TotalAmt |
| Program Services | $12,217,528 | ProgramServicesAmt |
| Management And General | $801,891 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,291,617 | TotalAmt |
| Program Services | $2,094,771 | ProgramServicesAmt |
| Management And General | $1,196,846 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,666,250 | TotalAmt |
| Program Services | $6,586,067 | ProgramServicesAmt |
| Management And General | $1,080,183 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $544,962 | TotalAmt |
| Program Services | $359,489 | ProgramServicesAmt |
| Management And General | $185,473 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,452 | TotalAmt |
| Program Services | $161,301 | ProgramServicesAmt |
| Management And General | $23,151 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,305 | TotalAmt |
| Program Services | $110,705 | ProgramServicesAmt |
| Management And General | $9,600 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,204,646 | TotalAmt |
| Program Services | $2,913,955 | ProgramServicesAmt |
| Management And General | $290,691 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $727,800 | TotalAmt |
| Program Services | $522,763 | ProgramServicesAmt |
| Management And General | $205,037 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EMPLOYEE INCENTIVES | $449,457 | $260,637 | $188,820 |
| EMPLOYEE RECRUITMENT | $62,047 | $36,984 | $25,063 |
| GENERAL EXCISE TAXES | $33,887 | $23,992 | $9,895 |
| DUES AND LICENSES | $30,391 | $25,352 | $5,039 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,297 | TotalAmt |
| Program Services | $41,840 | ProgramServicesAmt |
| Management And General | $5,457 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,114,710 | TotalAmt |
| Program Services | $80,497,543 | ProgramServicesAmt |
| Management And General | $13,617,167 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,484 | BOYAmt |
| EOY | $88,185 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,314,349 | BOYAmt |
| EOY | $21,899,086 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,895,717 | BOYAmt |
| EOY | $4,321,435 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,945,379 | BOYAmt |
| EOY | $6,923,652 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,889,301 | BOYAmt |
| EOY | $8,806,655 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $495,078 | BOYAmt |
| EOY | $465,976 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,742,571 | BOYAmt |
| EOY | $1,866,889 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $110,540,768 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,020,472 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,103,478 | BOYAmt |
| EOY | $66,520,296 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,858,763 | BOYAmt |
| EOY | $15,867,139 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,000 | BOYAmt |
| EOY | $543,320 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,366,120 | BOYAmt |
| EOY | $127,302,633 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,626,280 | BOYAmt |
| EOY | $10,713,734 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,612,459 | BOYAmt |
| EOY | $7,017,605 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,795,988 | BOYAmt |
| EOY | $4,553,396 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,446,475 | BOYAmt |
| EOY | $17,598,356 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,481,202 | BOYAmt |
| EOY | $39,883,091 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,760,901 | BOYAmt |
| EOY | $87,131,912 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,124,017 | BOYAmt |
| EOY | $287,630 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,884,918 | BOYAmt |
| EOY | $87,419,542 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,366,120 | BOYAmt |
| EOY | $127,302,633 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,534,624 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $400,000 | BeginningYearBalanceAmt |
| Other Expenditures | -$400,000 | OtherExpendituresAmt |
| End Year Balance | $800,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $400,000 | BeginningYearBalanceAmt |
| End Year Balance | $400,000 | EndYearBalanceAmt |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,266,094 | OtherCostOrOtherBasisAmt |
| Book Value | $1,266,094 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $69,686,633 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,795,620 | DepreciationAmt |
| Book Value | $42,891,013 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,004,988 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,721,398 | DepreciationAmt |
| Book Value | $283,590 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,812,637 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,704,538 | DepreciationAmt |
| Book Value | $4,108,099 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,770,416 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,798,916 | DepreciationAmt |
| Book Value | $17,971,500 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $66,520,296 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITIES | Desc |
| Amt | $17,598,356 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,598,356 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MANAGEMENT HAS DETERMINED THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2024 OR 2023. RETURNS FOR YEARS BEFORE FISCAL YEAR 2020 ARE NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 'ELEPAIO SOCIAL SERVICES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 86-260 FARRINGTON HWY | AddressLine1Txt |
| City | WAIANAE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96792 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 871098803 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $325,253 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | RESPONDING TO CRITICAL COMMUNITY NEED FOR WRAP AROUND SOCIAL SERVICES AND FOOD | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANT MANAGEMENT STARTS DURING THE PRE-APPLICATION PHASE WHEN POTENTIAL GRANTS ARE ANALYZED BY STAFF FOR FIT WITH THE GOALS OF THE ORGANIZATION AND CURRENT PROJECTS/PROGRAMS, AND IMPACT (STAFFING, OFFICE SPACE, ETC.) ON THE ORGANIZATION. ONCE A GRANT IS RECEIVED, CONTRACT/GRANT DELIVERABLES ARE MONITORED BY THE PROGRAM DIRECTOR FOR THE GRANT/PROGRAM, AS WELL AS THE LEADERSHIP TEAM MEMBER AND/OR DEPARTMENT HEAD THAT SUPERVISES THE PROGRAM DIRECTOR. THE PROJECT OFFICER FOR THE FUNDING AGENCY IS ALSO PART OF THE EVALUATION PROCESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD P BETTINI | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $381,299 | $0 | $29,166 | $0 | $34,651 | $0 | $16,500 | $0 | $45,366 | $0 | $506,982 | $0 | $0 | $0 |
| NICHOLAS HUGHEY | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $333,179 | $0 | $89,912 | $0 | $27,603 | $0 | $16,500 | $0 | $15,113 | $0 | $482,307 | $0 | $0 | $0 |
| KRISTELLE AUB OMPAD | ||||||||||||||
| CHIEF ADMINISTRATIVE OFFICER | $230,710 | $0 | $102,593 | $0 | $19,613 | $0 | $16,500 | $0 | $32,129 | $0 | $401,545 | $0 | $0 | $0 |
| CINDY YEE | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $248,715 | $0 | $91,429 | $0 | $0 | $0 | $16,500 | $0 | $12,410 | $0 | $369,054 | $0 | $0 | $0 |
| STEPHEN P BRADLEY | ||||||||||||||
| CHIEF MEDICAL OFFICER / MD-INTERNIST | $291,075 | $0 | $1,950 | $0 | $27,304 | $0 | $14,993 | $0 | $29,024 | $0 | $364,346 | $0 | $0 | $0 |
| SCOTT T PADAVAN | ||||||||||||||
| MD-EMERGENCY MEDICINE | $272,695 | $0 | $30,459 | $0 | $0 | $0 | $15,659 | $0 | $40,728 | $0 | $359,541 | $0 | $0 | $0 |
| NESTOR JR C HERANA | ||||||||||||||
| MD-INTERNAL MEDICINE | $282,143 | $0 | $59,229 | $0 | $0 | $0 | $16,500 | $0 | $820 | $0 | $358,692 | $0 | $0 | $0 |
| PAUL S STRAIT | ||||||||||||||
| MD-EMERGENCY MEDICINE | $281,089 | $0 | $43,522 | $0 | $0 | $0 | $16,234 | $0 | $12,410 | $0 | $353,255 | $0 | $0 | $0 |
| DONALD W SIMPSON | ||||||||||||||
| MD-SR. BEH HLTH CLINICAL DIRECTOR | $287,611 | $0 | $31,925 | $0 | $0 | $0 | $16,014 | $0 | $12,410 | $0 | $347,960 | $0 | $0 | $0 |
| PAUL C O'HARA | ||||||||||||||
| MD-EMERGENCY MEDICINE | $271,817 | $0 | $28,747 | $0 | $0 | $0 | $15,053 | $0 | $11,893 | $0 | $327,510 | $0 | $0 | $0 |
| VIJA M SEHGAL | ||||||||||||||
| CHIEF QUALITY OFFICER/MD-PED | $237,391 | $0 | $2,125 | $0 | $21,723 | $0 | $11,982 | $0 | $13,181 | $0 | $286,402 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE HEALTH CENTER HAS POLICIES AND PROCEDURES COVERING CELL PHONE ALLOWANCE. ALL EMPLOYEES COMPLETE A CELLULAR PHONE ALLOWANCE REQUEST FORM, WHICH IS REVIEWED AND APPROVED BY A SUPERVISOR, LEADERSHIP MEMBER, AND THEN BY THE PAYROLL DEPARTMENT. |
| PART I, LINE 7 | THE HEALTH CENTER UTILIZES NUMEROUS HEALTH CARE-RELATED RESOURCES AND/OR CONTRACTS FOR SERVICES TO CONDUCT PAY STUDIES ON EMPLOYEE AND KEY MANAGEMENT POSITIONS. THE HEALTH CENTER PARTICIPATES IN THE NACHC (NATIONAL ASSOCIATION OF COMMUNITY HEALTH CENTERS) HEALTH CENTER COMPENSATION & BENEFIT STUDY EACH YEAR. THE HEALTH CENTER ANNUALLY REVIEWS ITS COMPENSATION TO DETERMINE IF ANY ADJUSTMENTS NEED TO BE MADE TO ITS PAY SCALE UTILIZING CURRENT COMPENSATION SURVEYS. THIS PROCESS WAS LAST REVIEWED MAY 2023 AND THE ONGOING PROCESS FOR VARIOUS KEY MANAGEMENT/PROVIDER POSITIONS WAS LAST REVIEWED DECEMBER 2023. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE HEALTH CENTER HAS A CORPORATE MEMBERSHIP. CORPORATE MEMBERS ARE DEFINED AS AN INDIVIDUAL, 18 YEARS OR OLDER, WHO RESIDES IN THE SERVICE AREA AND USES THE HEALTH CENTER AS A PRIMARY CARE FACILITY OR WHO HAS AN INTEREST IN THE FIELD OF HEALTH. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS WHO ARE ELIGIBLE TO VOTE PARTICIPATE IN CONTRIBUTING NAMES TO BE ON THE BALLOT AND VOTING IN THE ANNUAL BOARD ELECTION. THIS PROCESS TAKES PLACE ANNUALLY BETWEEN FEBRUARY - APRIL. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS ARE PROVIDED THE COMPLETED FORM 990 AND, IF APPLICABLE, FORM 990-T AND RELATED STATE FORMS TO REVIEW IN ADVANCE OF THE FILING DEADLINE. AFTER ALL QUESTIONS AND CONCERNS HAVE BEEN ADDRESSED AND ANY CHANGES INCORPORATED INTO THE TAX RETURNS, SENIOR MANAGEMENT FILES THE FINAL TAX RETURNS AS REQUIRED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY MEMBER OF THE BOARD IS REQUIRED TO RECUSE THEMSELVES FROM MAKING A DECISION RELATED TO WCCHC BUSINESS WHEN THEY ARE AWARE OF CIRCUMSTANCES THAT MIGHT REASONABLY CAUSE THEIR IMPARTIALITY TO BE QUESTIONED. COVERED UNDER THE HEALTH CENTER'S CONFLICT OF INTEREST POLICY ARE THE BOARD OF DIRECTORS AND ANY NON MEMBER OF THE BOARD OF DIRECTORS THAT SERVES ON A BOARD COMMITTEE. DETERMINATIONS ON WHETHER A CONFLICT OF INTEREST EXISTS IS MADE BY 1) REVIEWING ANNUAL DISCLOSURE FORMS COMPLETED BY BOARD MEMBERS AND NON BOARD MEMBERS WHO SIT ON A BOARD COMMITTEE; AND 2) CONDUCTING A DISCUSSION AND HOLDING A VOTE BY BOARD MEMBERS WHEN A BOARD MEMBER/OTHER MEMBER DISCLOSES A CONFLICT DURING A BOARD AND OR BOARD COMMITTEE MEETING. CONFLICTS OF INTEREST ARE REVIEWED AT THE FOLLOWING LEVELS: 1) AN ANNUAL STATEMENT IS COMPLETED BY BOARD MEMBERS AND/OR NON BOARD MEMBERS WHO SIT ON A BOARD COMMITTEE. 2) DISCLOSURE IS MADE AT A BOARD AND/OR BOARD COMMITTEE MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE HEALTH CENTER UTILIZES NUMEROUS HEALTH CARE-RELATED RESOURCES AND/OR CONTRACTS FOR SERVICES TO CONDUCT PAY STUDIES ON EMPLOYEE AND KEY MANAGEMENT POSITIONS. THE VISIONLINK ADVISORY GROUP CONDUCTS A REVIEW OF KEY EMPLOYEE COMPENSATION. THIS PROCESS WAS LAST COMPLETED MAY 2023. THE CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD ESTABLISHES A CEO EVALUATION COMMITTEE TO REVIEW HIS PERFORMANCE, COMPLETED OBJECTIVES AND ANY COMPENSATION STUDIES. ONCE COMPLETED THE COMMITTEE PREPARES THEIR RECOMMENDATIONS ON COMPENSATION AND BONUSES AND PRESENTS IT TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THIS PROCESS WAS LAST COMPLETED FEBRUARY 2023. FORM 990, PART VI, LINE 15B: THE HEALTH CENTER UTILIZES NUMEROUS HEALTH CARE-RELATED RESOURCES AND/OR CONTRACTS FOR SERVICES TO CONDUCT PAY STUDIES ON EMPLOYEE AND KEY MANAGEMENT POSITIONS. THE HEALTH CENTER PARTICIPATES IN THE NACHC (NATIONAL ASSOCIATION OF COMMUNITY HEALTH CENTERS) HEALTH CENTER COMPENSATION & BENEFIT STUDY EACH YEAR. THE HEALTH CENTER ANNUALLY REVIEWS ITS COMPENSATION TO DETERMINE IF ANY ADJUSTMENTS NEED TO BE MADE TO ITS PAY SCALE UTILIZING CURRENT COMPENSATION SURVEYS. THIS PROCESS WAS LAST REVIEWED MAY 2023 AND THE ONGOING PROCESS FOR VARIOUS KEY MANAGEMENT/PROVIDER POSITIONS WAS LAST REVIEWED DECEMBER 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS, ALTHOUGH NOT PUBLICIZED, IS MADE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| MAILI COMMUNITY DEVELOPMENT LLC | |||||||||
| 86-260 FARRINGTON | WAIANAE | HI | 967923199 | 990148164 | HOLD & DEVELOP PROPERTY | HI | -$39,722 | $497,319 | WDCHHB |
| MAKAHA COMMUNITY DEVELOPMENT LLC | |||||||||
| 86-260 FARRINGTON | WAIANAE | HI | 967923199 | 831654397 | HOLD & DEVELOP PROPERTY | HI | $0 | $3,217 | WDCHHB |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 'ELEPAIO SOCIAL SERVICES | ||||||||||
| 86-260 FARRINGTON HWY | WAIANAE | HI | 96792 | 871098803 | SOCIAL SERVICES | HI | 501(C)(3) | LINE 7 | WDCHHB | Yes (1) |
| NANAKULI COMMUNITY DEVELOPMENT LLC | ||||||||||
| 86-260 FARRINGTON HWY | WAIANAE | HI | 96792 | 831036020 | HOLD & DEVELOP PROPERTY | HI | 501(C)(3) | LINE 12A, I | WDCHHB | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| 'ELEPAIO SOCIAL SERVICES | ||
| E | $98,083 | ACCRUAL |
| NANAKULI COMMUNITY DEVELOPMENT LLC | ||
| K | $746,176 | ACCRUAL |
| 'ELEPAIO SOCIAL SERVICES | ||
| L | $218,895 | ACCRUAL |
| 'ELEPAIO SOCIAL SERVICES | ||
| M | $196,530 | ACCRUAL |