2020-11-12T22:05:36-06:00 2019-12-31 274174400 HEE & CHING CPAS LLC 201 MERCHANT STREET STE 1830 HONOLULU HI 968132977 990 2019-01-01 990080460 HALE MAKUA HEALTH SERVICES HALE 8088772761 472 KAULANA STREET KAHULUI HI 967322099 WESLEY P LO CHIEF EXECUTIVE OFFICER 8088772761 2020-11-11 1 LESTER J HEE CPA P00988033 8085327322 66.135.252.226 2020-11-12 18:11:37 HS P 55B306CF7FE683CAFDBFB389E4011502D8EF5EE3 52239EA5123406E5E2733C989575104FDAE187F3 2019 2021-01-29 14:40:06Z WESLEY P LO 472 KAULANA STREET KAHULUI HI 967322099 40653460 0 X WWW.HALEMAKUA.ORG X 1954 HI HALE MAKUA HEALTH SERVICES STRIVES TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE, PERSONALIZED HEALTH SERVICES IN OUR HOMES AND THE HOMES OF OUR CLIENTS. THE ORGANIZATION PRIMARILY SERVES THE FRAIL, ELDERLY, BLIND AND DISABLED ON MAUI THROUGH ITS ADULT DAY HEALTH, CARE HOME, LONG-TERM CARE, SKILLED HOME HEALTH, AND REHAB PROGRAMS. 22 21 550 90 0 0 2072436 2156513 36686041 38366581 48787 49356 -72512 -30902 38734752 40541548 0 0 0 0 25174127 31089715 0 0 274334 14155275 12619320 39329402 43709035 -594650 -3167487 22568285 20247992 16338426 17556022 6229859 2691970 THE MISSION OF HALE MAKUA HEALTH IS TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE PERSONALIZED HEALTH SERVICES IN OUR HOME AND YOURS. 0 0 38077790 38366581 HALE MAKUA NURSING HOMES PROVIDED AROUND THE CLOCK HEALTHCARE FOR 80,101 PATIENT DAYS AT ITS KAHULUI LOCATION OF 254 BEDS AND FOR 27,348 PATIENT DAYS AT ITS WAILUKU LOCATION OF 90 BEDS; HOME HEALTH BY HALE MAKUA PROVIDED IN-HOME SKILLED NURSING AND THERAPY SERVICES TO 662 (PRO-RATA) CLIENTS WITH 9,295 VISITS MADE: ADULT DAY HEALTH BY HALE MAKUA PROVIDED 7,208 DAYS OF CARE FOR CLIENTS WHO CURRENTLY LIVE IN THE COMMUNITY, AND CARE HOMES BY HALE MAKUA PROVIDED AROUND THE CLOCK HEALTHCARE FOR 4,821 PATIENT DAYS AT IS WAILUKU LOCATION OF 23 BEDS. 38077790 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 60 0 1 550 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X KIRSTEN SZABO 8088772761 472 KAULANA STREET KAHULUI HI 967322099 ED ROMSON CHAIRMAN OF THE BOARD 2.00 X 0 0 0 ALEC MCBARNET JR SECRETARY 1.00 X X 0 0 0 ROY SAKAMOTO TREASURER 1.00 X X 0 0 0 JANET BETSILL DIRECTOR 1.00 X 0 0 0 GRANT CHUN DIRECTOR 1.00 X 0 0 0 DEAN DUQUE DIRECTOR 1.00 X 0 0 0 SARAH HAMBEK DIRECTOR 1.00 X 0 0 0 JOHN HARMAN DIRECTOR 1.00 X 0 0 0 PAUL HIRANAGA DIRECTOR 1.00 X 0 0 0 LEN INOKUMA DIRECTOR 1.00 X 0 0 0 BRIAN KAKIHARA DIRECTOR 1.00 X 0 0 0 KANOA LEAHEY DIRECTOR 1.00 X 0 0 0 BETTY LEIS DIRECTOR 1.00 X 0 0 0 MIKE MUNEKIYO DIRECTOR 1.00 X 0 0 0 ALTON NAKAGAWA DIRECTOR 1.00 X 0 0 0 MEG OBENAUF DIRECTOR 1.00 X 0 0 0 KAREN OURA DIRECTOR 1.00 X 0 0 0 CAROL REIMANN DIRECTOR 1.00 X 0 0 0 SHARON SODETANI DIRECTOR 1.00 X 0 0 0 PAUL UEOKA DIRECTOR 1.00 X 0 0 0 MARIA UNEMORI DIRECTOR 1.00 X 0 0 0 EILEEN WACHI DIRECTOR 1.00 X 0 0 0 WESLEY LO CHIEF EXECUTIVE OFFICER 40.00 X 239358 0 26281 EDWARD TUCKER CHIEF HUMAN RESOURCES 40.00 X 130385 0 23345 KIRSTEN SZABO CHIEF FINANCIAL OFFICER 40.00 X 171421 0 10270 TEANA KAHOOHANOHANO ADMINISTRATOR 40.00 X 165476 0 22766 MONINA LEE STAFF NURSE RN 40.00 X 129971 0 7880 ROWENA MARIE UTAYDE STAFF NURSE RN 40.00 X 126326 0 7020 JULIE LACROIX HOME HEALTH ADMINISTRATOR 40.00 X 124372 0 16939 MARTINE EDDYLONE MARCOS STAFF NURSE RN 40.00 X 121159 0 12468 1208468 0 126969 12 0 1 0 AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 311936653 REHAB THERAPY 1975278 MEDICAL STAFFING SOLUTIONS 9700 HIGHWAY 57 N SUITE A EVANSVILLE IN 47725 MEDICAL CONTRACTOR LABOR 1484413 MAUI MEDICAL GROUP 2180 MAIN ST WAILUKU HI 96793 MEDICAL CONTRACTOR LABOR 417766 BAYSA'S LANDSCAPE MAINTENANCE 321 HOLUA DRIVE KAHULUI HI 96732 LANDSCAPING SERVICES 162844 4 343604 186612 379152 1247145 2156513 NURSING FACILITIES 623000 35662392 35662392 HOME HEALTH CARE SERVICES 621610 2166330 2166330 OTHER RESIDENTIAL CARE FACILITIES 623990 537859 537859 38366581 77644 77644 28288 -28288 -28288 -28288 17790 343604 83624 -65834 -65834 OTHER INCOME 900099 17308 17308 SALE OF MEALS 900099 14466 14466 VENDING MACHINES 900099 2535 2535 623 623 34932 40541548 38366581 0 18454 541164 541164 24454560 21427946 2829414 197200 584328 500924 78794 4610 3954349 3389923 533229 31197 1555314 1333316 209728 12270 84592 84592 83688 83688 4160395 4027715 132680 22365 22365 208182 58482 149700 1594345 1289067 305278 16857 3057 13781 19 22117 19162 2955 1224610 1075124 149486 507314 454131 53183 FOOD PURCHASES 1792732 1792732 SUPPLIES 1766087 1639673 97376 29038 BAD DEBT 1026202 1026202 DUES & SUBSCRIPTIONS 109834 40336 69498 43709035 38077790 5356911 274334 2219182 1032145 162452 160700 243579 460226 5689136 4693805 168885 195163 378003 515549 33109758 25449194 7811331 7660564 125000 125000 5770717 5404840 22568285 20247992 2665100 1870707 760 0 136381 92634 13536185 15592681 16338426 17556022 X -305147 -305147 6535006 2997117 6229859 2691970 22568285 20247992 X -3167487 -370402 X X 0 1 X 1 0 X 1409459 1008120 2903205 2072436 2156513 9549733 32456646 34375883 34631500 36686041 38366581 176516651 5608450 0 5608450 33866105 35384003 37534705 44366927 40523094 191674834 10000 10000 20000 0 10000 10000 20000 191654834 64524 57937 79954 67826 77644 347885 64524 57937 79954 67826 77644 347885 22770 33825 47100 27315 34932 165942 33953399 35475765 37661759 44462068 40635670 192188661 0.99720 0.99710 0.00180 0.00210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: VENDING MACHINE - 2015 AMOUNT: $ 2,354. 2016 AMOUNT: $ 2,074. 2017 AMOUNT: $ 2,079. 2018 AMOUNT: $ 2,147. 2019 AMOUNT: $ 2,535. SALE OF MEALS - 2015 AMOUNT: $ 20,416. 2016 AMOUNT: $ 20,272. 2017 AMOUNT: $ 17,305. 2018 AMOUNT: $ 15,615. 2019 AMOUNT: $ 14,466. BEAUTICIAN SERVICES - 2017 AMOUNT: $ 11,268. 2019 AMOUNT: $ 623. OTHER INCOME - 2016 AMOUNT: $ 11,479. 2017 AMOUNT: $ 16,448. 2018 AMOUNT: $ 9,553. 2019 AMOUNT: $ 17,308. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 0 0 0 0 0 PART II-B, LINE 1: GRANTS ARE PAID TO VARIOUS HEALTHCARE ASSOCIATIONS WHO ADVOCATE THROUGH LEGISLATION ON BEHALF OF HALE MAKUA HEALTH SERVICES AND OTHER ORGANIZATIONS WHO HAVE SIMILAR ACTIVITIES. 0 1 X 539521 6801 6801 539521 539521 6801 6801 539521 532929 6592 539521 530520 6359 3950 532929 530520 3950 3950 530520 0.00000 0.97680 0.02320 0 1 1 61951 61951 23149062 18589914 4559148 6739167 4298358 2440809 3159578 2560922 598656 7660564 CONTRIBUTED RENT RECEIVABLE 5400511 OTHER ASSETS 2393 DUE FROM FOUNDATION 1936 5404840 DEFERRED PENSION COSTS 9965270 ACCRUED VACATION 1291317 ACCRUED POST-RETIREMENT COSTS 3165321 ACCRUED 401(K)/457(B) COSTS 289103 DEFERRED COMPENSATION PAYABLE 160700 OTHER LIABILITIES 88227 CAPITAL LEASE OBLIGATION 632743 15592681 X PART IV, LINE 2B: PATIENT TRUST FUNDS ARE RESIDENT MONIES/RESIDENT SAVINGS ACCOUNTS THAT HALE MAKUA MAINTAINS TO PAY FOR RESIDENTS' PERSONAL EXPENSES. HALE MAKUA HAS THE OPTION OF SEPARATE BANK ACCOUNTS FOR EACH RESIDENT OR ONE SPECIAL-DESIGNATED ACCOUNT THAT HOLDS ALL PATIENT FUNDS, PROVIDED HALE MAKUA MAINTAINS AN INDIVIDUAL ACCOUNTING OF EACH RESIDENT ACCOUNT. HALE MAKUA HAS OPTED FOR THE ONE BANK ACCOUNT AND INDIVIDUAL ACCOUNTING FOR EACH RESIDENT VERSUS INDIVIDUAL, SEPARATE BANK ACCOUNTS. PART V, LINE 4: HALE MAKUA FOUNDATION, A SUPPORTING ORGANIZATION, HOLDS AN ENDOWMENT FUND THAT REPRESENTS AMOUNTS HELD IN PERPETUITY WITH ALL INCOME EARNED TO BE USED FOR FINANCIAL ASSISTANCE TO THOSE PARTICIPATING IN HALE MAKUA HEALTH SERVICES' ADULT DAY HEALTH PROGRAM. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF DECEMBER 31, 2019 AND 2018, AND FOR THE YEARS THEN ENDED, BY REVIEWING THEIR INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. LUAU 162404 156314 6090 240 10827 34842 2900 22926 CHARITY WALK 100201 100201 620 3940 2 98789 87089 11700 331 6998 361394 343604 17790 860 10827 35173 2900 33864 83624 -65834 X X X X 0 0 0 0 0 0 0 0 0 WESLEY LO CHIEF EXECUTIVE OFFICER 239358 0 0 0 0 0 7333 0 18948 0 265639 0 0 0 EDWARD TUCKER CHIEF HUMAN RESOURCES 130385 0 0 0 0 0 4001 0 19344 0 153730 0 0 0 KIRSTEN SZABO CHIEF FINANCIAL OFFICER 171421 0 0 0 0 0 3250 0 7020 0 181691 0 0 0 TEANA KAHOOHANOHANO ADMINISTRATOR 165476 0 0 0 0 0 3422 0 19344 0 188242 0 0 0 ALTON NAKAGAWA DIRECTOR 767975 FOOD PURCHASES 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS COMPILED BY ORGANIZATION'S TAX CONSULTANT. PRIOR TO SUBMISSION OF THE ELECTRONIC FORM 990, A HARD COPY VERSION OF THE RETURN IS PROVIDED TO THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER, THE DIRECTOR OF FINANCIAL SERVICES, AND THE BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT OFFICERS, DIRECTORS, AND KEY EMPLOYEES COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. FORMS ARE REVIEWED AND MAINTAINED BY THE DEVELOPMENT ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15 HALE MAKUA HEALTH SERVICES HAS ESTABLISHED AND MAINTAINS A COMPENSATION PROGRAM, WHICH ENSURES EACH EXECUTIVE'S PAY WILL BE EXTERNALLY COMPETITIVE, INTERNALLY EQUITABLE, AND FAIRLY ADMINISTERED. IT IS THE COMPANY'S POLICY TO PAY EXECUTIVES AT OR ABOVE THE RATES PAID BY COMPARABLE HEALTHCARE INSTITUTIONS. COMPENSATION FOR THE FOLLOWING POSITIONS IS DETERMINED IN ACCORDANCE WITH THE COMPANY'S FORMAL, WRITTEN EXECUTIVE COMPENSATION PROGRAM (ECP): CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, CHIEF HUMAN RESOURCES OFFICER/COMPLIANCE OFFICER, DIRECTOR OF HOME HEALTH BY HALE MAKUA, ADMINISTRATOR-KAHULUI, AND ADMINISTRATOR-WAILUKU. THE EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE EXECUTIVE COMPENSATION COMMITTEE (ECC). THE ECC IS COMPOSED OF FOUR BOARD DIRECTORS, INCLUDING THE BOARD CHAIR. IN ACCORDANCE WITH THE ECP, SALARY RANGES FOR ALL EXECUTIVE POSITIONS ARE DETERMINED BY A THIRD PARTY CONSULTING FIRM. SALARY RANGES TARGET BASE SALARIES AT THE MEDIAN OF A NATIONAL PEER GROUP ON NON-FOR-PROFIT HEALTHCARE ORGANIZATIONS COMPARABLE IN SIZE AND COMPLEXITY TO THE COMPANY. THE EXECUTIVE SALARY RANGES WERE LAST UPDATED BY THE INDEPENDENT CONSULTANTS AND APPROVED BY THE BOARD, EFFECTIVE JANUARY 1, 2008. IN ACCORDANCE WITH THE ECP, THE CEO DETERMINES, WITHIN THE ESTABLISHED RANGES, THE ANNUAL SALARY OF ALL OTHER EXECUTIVES LISTED ABOVE. THESE DETERMINATIONS ARE REVIEWED BY BOTH THE ECC AND THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN PENSION/POSTRETIREMENT COST NOT RECOGNIZED AS PERIODIC COST -370,402. FORM 990, PART XII, LINE 2C NO CHANGE IN PROCESS FROM PRIOR YEAR. HALE MAKUA FOUNDATION 472 KAULANA STREET KAHULUI HI 96732 990302635 INVESTMENTS HI 501(C)(3) 509(A)(3)TYPE I N/A 0 CAREGIVERS MAUI INC (FKA HMHS CORP) 472 KAULANA STREET KAHULUI HI 96732 990298823 HOLDING CO. HI N/A C 1.00000 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HALE MAKUA FOUNDATION C 186612 CASH