2025-11-17T19:03:33-06:00 2024-12-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2024-01-01 990080460 HALE MAKUA HEALTH SERVICES HALE 8088772761 45-181 WAIKALUA ROAD KANEOHE HI 96744 WESLEY LO CHIEF EXECUTIVE OFFICER 8088772761 2025-11-17 1 0 CHRISTOPHER CASSIDY P01237316 8085262255 2024 2025-03-06 01:10:19Z WESLEY LO 472 KAULANA STREET KAHULUI HI 967322099 60650760 0 X WWW.HALEMAKUA.ORG X 1954 HI THE MISSION OF HALE MAKUA HEALTH IS TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE PERSONALIZED HEALTH SERVICE IN OUR HOME AND YOURS. 8 8 516 13 0 0 3161130 3799142 47951548 56470747 268966 213965 53686 24691 51435330 60508545 84424 117376 0 0 28642811 32924992 0 0 1198618 24336558 27115999 53063793 60158367 -1628463 350178 23541034 27051217 13195074 9981551 10345960 17069666 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 53304532 117376 47408148 HALE MAKUA NURSING HOMES PROVIDED AROUND THE CLOCK HEALTHCARE FOR APPROXIMATELY 78,000 PATIENT DAYS AT ITS KAHULUI LOCATION OF 254 BEDS AND FOR APPROXIMATELY 27,000 PATIENT DAYS AT ITS WAILUKU LOCATION OF 90 BEDS; HOME HEALTH BY HALE MAKUA PROVIDED IN-HOME SKILLED NURSING AND THERAPY SERVICES TO 378 (PRO-RATA) CLIENTS WITH APPROXIMATELY 8,000 VISITS MADE; ADULT DAY HEALTH BY HALE MAKUA PROVIDED APPROXIMATELY 3,000 DAYS OF CARE FOR CLIENTS WHO CURRENTLY LIVE IN THE COMMUNITY, AND CARE HOMES BY HALE MAKUA PROVIDED AROUND THE CLOCK HEALTHCARE FOR APPROXIMATELY 4,000 PATIENT DAYS AT ITS WAILUKU LOCATION OF 22 BEDS. 53304532 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 50 0 1 516 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 1 0 HI X X SUANNE MORIKUNI 8087914486 45-181 WAIKALUA ROAD KANEOHE HI 96744 X EDWARD ROMSON BOARD PRESIDENT 2.00 X X 0 0 0 ROY SAKAMOTO BOARD VICE PRESIDENT 1.00 X X 0 0 0 ALEC MCBARNET BOARD SECRETARY 1.00 X X 0 0 0 WESLEY LO CHIEF EXECUTIVE OFFICER 40.00 X X 0 0 0 RICHARD KISHABA BOARD DIRECTOR 1.00 X 0 0 0 EILEEN WACHI BOARD DIRECTOR 1.00 X 0 0 0 KAREN OURA BOARD DIRECTOR 1.00 X 0 0 0 MICHAEL MUNEKIYO BOARD DIRECTOR 1.00 X 0 0 0 GRANT CHUN BOARD DIRECTOR 1.00 X 0 0 0 JOSIAH NISHITA BOARD DIRECTOR 1.00 X 0 0 0 SUANNE MORIKUNI CHIEF FINANCIAL OFFICER 40.00 X 0 0 0 ELOY ESPINO STAFF NURSE RN 40.00 X 200590 0 18068 TEANA KAHOOHANOHANO ADMINISTRATOR 40.00 X 190709 0 21855 ANGELINA SAIKI STAFF NURSE RN 40.00 X 199711 0 7995 MONINA LEE STAFF NURSE RN 40.00 X 186288 0 7640 BETHANY GEIGER VICE PRESIDENT OF STRATEGY 40.00 X 208349 0 15023 985647 0 70581 41 0 1 0 TOTALMED INC 221 W COLLEGE AVENUE FLOOR 2 APPLETON WI 54911 AGENCY STAFFING SERVICES 5871464 OHANA PACIFIC MANAGEMENT COMPANY 45-181 WAIKALUA ROAD KANEOHE HI 96744 MANAGEMENT 2564902 AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 311936653 PHYSICAL,SPEECH, AND OCCUPATIONAL SERVIC 2300052 VALLEY ISLE PRODUCE PO BOX 517 KAHULUI HI 96732 DIETARY PURCHASES 1108031 CARDINAL HEALTH MEDICAL PRODUCTS AND SER 7000 CARDINAL PLACE DUBLIN OH 43017 MEDICAL SUPPLIES PURCHASES 902137 37 68144 2730099 1000899 3799142 NURSING FACILITIES 623000 54302320 54302320 HOME HEALTH CARE SERVICE 621610 2168427 2168427 56470747 334465 334465 4500 125000 -120500 -120500 -120500 0 68144 17215 -17215 -17215 SERVICES 900099 24103 24103 SALE OF MEALS 900099 17537 17537 OTHERS 900099 266 266 41906 60508545 56350247 0 359156 X 117376 117376 26173610 24792348 780344 600918 685640 601046 64039 20555 4095946 3523104 454834 118008 1969796 1726764 183979 59053 2564902 2564902 68081 27963 39352 766 141780 13856 125872 2052 11705701 11017063 440798 247840 90165 52484 20298 17383 46866 33577 13167 122 1870235 1235805 634430 152373 150380 1505 488 28574 21235 6619 720 26492 26492 997883 997883 679911 601224 73403 5284 SUPPLIES 3035679 2901741 11780 122158 PROVIDER FEE 1912128 1912128 FOOD PURCHASE 1700884 1700884 REPAIR EXPENSE 436647 433629 726 2292 1657698 1444042 212677 979 60158367 53304532 5655217 1198618 -201996 91920 8455266 8410814 5170015 7254851 523808 621445 32116116 25587459 5002852 6528657 125000 0 4466089 4143530 23541034 27051217 5870356 5254370 34470 357491 109839 101166 7180409 4268524 13195074 9981551 X 4431580 10936033 5914380 6133633 10345960 17069666 23541034 27051217 X 350178 6373528 X 0 1 X 1 1 1 X 4990426 5397015 2372854 2833234 3456061 19049590 37503013 46221522 49648697 47951548 56470747 237795527 87722 295027 311693 327896 343081 1365419 42581161 51913564 52333244 51112678 60269889 258210536 8160 8160 0 8160 8160 258202376 16488 23096 52986 326101 334465 753136 16488 23096 52986 326101 334465 753136 51538 47794 48785 63320 41906 253343 42649187 51984454 52435015 51502099 60646260 259217015 0.99610 0.99680 0.00290 0.00210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BEAUTICIAN SERVICES - 2020 AMOUNT: $ 6,402. SALE OF MEALS - 2020 AMOUNT: $ 12,984. 2021 AMOUNT: $ 24,917. 2022 AMOUNT: $ 20,216. 2023 AMOUNT: $ 17,626. 2024 AMOUNT: $ 17,537. VENDING MACHINE - 2020 AMOUNT: $ 2,342. OTHER INCOME - 2020 AMOUNT: $ 29,810. 2021 AMOUNT: $ 8,255. 2022 AMOUNT: $ 596. 2023 AMOUNT: $ 16,048. 2024 AMOUNT: $ 266. SERVICES - 2021 AMOUNT: $ 14,622. 2022 AMOUNT: $ 27,973. 2023 AMOUNT: $ 29,646. 2024 AMOUNT: $ 24,103. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 537005 2489995 3027000 537005 537005 537005 537005 535873 1132 537005 538611 -501 2237 535873 0.99108 0.00892 0.00000 0 1 1 61951 61951 21433493 19056790 2376703 6027855 3741492 2286363 4592817 2789177 1803640 6528657 CONTRIBUTED RENT RECEIVABLE 3817403 ROU ASSETS - FINANCE LEASE 326127 4143530 ACCRUED POST-RETIREMENT COSTS 1975887 OPMC TRADE PAYABLE 1183309 LEASE OBLIGATION 468747 ACCRUED 401(K)/457(B) COSTS 396725 OTHER LIABILITIES 243856 4268524 X PART IV, LINE 2B: ESCROW LIABILITY ARRANGEMENT EXPLANATION: PATIENT TRUST FUNDS ARE RESIDENT MONIES/RESIDENT SAVINGS ACCOUNTS THAT HALE MAKUA MAINTAINS TO PAY FOR RESIDENTS' PERSONAL EXPENSES. HALE MAKUA HAS THE OPTION OF SEPARATE BANK ACCOUNTS FOR EACH RESIDENT OR ONE SPECIAL DESIGNATED ACCOUNT THAT HOLDS ALL PATIENT FUNDS, PROVIDED HALE MAKUA MAINTAINS AN INDIVIDUAL ACCOUNTING OF EACH RESIDENT ACCOUNT. HALE MAKUA HAS OPTED FOR THE ONE BANK ACCOUNT AND INDIVIDUAL ACCOUNTING FOR EACH RESIDENT VERSUS INDIVIDUAL, SEPARATE BANK ACCOUNTS. PART V, LINE 4: INTENDED USES FOR ENDOWMENT FUNDS: HALE MAKUA FOUNDATION, A SUPPORTING ORGANIZATION, HOLDS AN ENDOWMENT FUND THAT REPRESENTS AMOUNTS HELD IN PERPETUITY WITH ALL INCOME EARNED TO BE USED FOR FINANCIAL ASSISTANCE TO THOSE PARTICIPATING IN HALE MAKUA HEALTH SERVICES' ADULT DAY HEALTH PROGRAM PART X, LINE 2: FIN 48 FOOTNOTE: US GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023, AND FOR THE YEARS THEN ENDED, BY REVIEWING THEIR INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH US GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. TAX YEARS FROM 2021 ARE OPEN FOR FEDERAL INCOME TAX EXAMINATION. 2024 CHARITY GOLF TOURNAMENT 68144 68144 17215 68144 68144 17215 17215 -17215 1 MAUI HOTEL & LODGING ASSOCIATION 85 N CHURCH STREET WAILUKU HI 96793 990253751 501C6 108875 0 CHARITY WALK MAUI NURSES SCHOLARSHIP FOUNDATION 310 KAAHUMANU AVENUE KAHULUI HI 96732 990284701 501C3 5001 0 SCHOLARSHIP PART I, LINE 2: BACK UP DOCUMENTATION IS REQUESTED ON ALL PURCHASES AND STAFFING EXPENDITURES FOR OTHER ORGANIZATIONS WHEN THEY USE HMHS GRANT FUNDS. THE ORGANIZATIONS ARE SUBJECT TO AN AUDIT AND A FOLLOW UP SUMMARY REPORT AND PHOTOS ARE OFTEN PROVIDED AS WELL. 0 0 0 0 0 0 0 0 0 BETHANY GEIGER VICE PRESIDENT OF STRATEGY 208349 0 0 0 0 0 0 0 15023 0 223372 0 0 0 ELOY ESPINO STAFF NURSE RN 200590 0 0 0 0 0 0 0 18068 0 218658 0 0 0 TEANA KAHOOHANOHANO ADMINISTRATOR 190709 0 0 0 0 0 0 0 21855 0 212564 0 0 0 ANGELINA SAIKI STAFF NURSE RN 199711 0 0 0 0 0 0 0 7995 0 207706 0 0 0 MONINA LEE STAFF NURSE RN 186288 0 0 0 0 0 0 0 7640 0 193928 0 0 0 VALLEY ISLE PRODUCE SEE PART V STMT 1108031 FOOD PURCHASE 0 OHANA PACIFIC MANAGEMENT COMPANY SEE PART V STMT 1183309 TRADE PAYABLE 0 OHANA PACIFIC MANAGEMENT COMPANY SEE PART V STMT 2564902 MANAGEMENT 0 SCHEDULE L, PART V - ADDITIONAL INFORMATION PART IV, LINE 1(B) VALLEY ISLE PRODUCE IS A 35% CONTROLLED ENTITY OF FORMER DIRECTOR ALTON NAKAGAWA.PART IV, LINES 2(B) AND 3(B)DIRECTOR RICHARD KISHABA IS AN OWNER AND EMPLOYEE OF OHANA PACIFIC MANAGEMENT COMPANY.OHANA PACIFIC MANAGEMENT COMPANY ALSO EMPLOYS THE FOLLOWING INDIVIDUALS:WESLEY LO, CHIEF EXECUTIVE OFFICERSUANNE MORIKUNI, CHIEF FINANCIAL OFFICERANDEW LORE, EXECUTIVE VICE PRESIDENTPAM MCCLENNON, VICE PRESIDENT OF CLINICAL QUALITY X 3 74159 FMV X GIFT CERTIFICATES 8 3254 FMV 2 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 FORM 990, PART VI, SECTION A, LINES 3, 6, 7A EFFECTIVE JANUARY 1, 2020, HALE MAKUA HEALTH SERVICES (HMHS) CONVERTED FROM A COMMUNITY NON-PROFIT CORPORATION TO A SINGLE MEMBER NON-PROFIT CORPORATION WITH OHANA PACIFIC FOUNDATION (OPF) ITS SOLE MEMBER. HMHS IS GOVERNED BY A TEN-MEMBER BOARD OF DIRECTORS WITH NINE MEMBERS BEING RESIDENTS OF MAUI WHO ARE APPOINTED BY AN INDEPENDENT ADVISORY BOARD AND OPF APPOINTING TWO MEMBERS, INCLUDING THE CHAIRMAN OF THE BOARD. EFFECTIVE JANUARY 1, 2020, HMHS ENTERED INTO A DEFINITIVE AGREEMENT AND A MANAGEMENT CONTRACT WITH OHANA PACIFIC MANAGEMENT COMPANY (OPMC). HMHS EXPECTS TO BENEFIT FROM OPMC'S EXPERIENCE IN MANAGING MULTIPLE NURSING HOMES ACROSS THE STATE OF HAWAII. THE HMHS BOARD OF DIRECTORS HAS OVERSIGHT AND RESPONSIBILITY OVER THE MANAGEMENT CONTRACT TO ENSURE THAT OMPC IS APPROPRIATELY MANAGING THE OPERATIONS OF HMHS. MR. RICHARD KISHABA IS AN OWNER OF OPMC, THE CHAIRMAN OF OPF, AND A MEMBER OF THE BOARD OF DIRECTORS FOR HMHS. FORM 990, PART VI, SECTION A, LINE 6 SAME EXPLANATION AS FORM 990, PART VI, SECTION A, LINES 3 FORM 990, PART VI, SECTION A, LINE 7A SAME EXPLANATION AS FORM 990, PART VI, SECTION A, LINES 3 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE FORM 990 IS COMPILED BY ORGANIZATION'S TAX CONSULTANT. PRIOR TO SUBMISSION OF THE ELECTRONIC FORM 990, A HARD COPY VERSION OF THE RETURN IS PROVIDED TO THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER, AND THE BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT OFFICERS, DIRECTORS, AND KEY EMPLOYEES COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. FORMS ARE REVIEWED AND MAINTAINED BY THE DEVELOPMENT ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15B HALE MAKUA HEALTH SERVICES HAS ESTABLISHED AND MAINTAINS A COMPENSATION PROGRAM, WHICH ENSURES EACH EXECUTIVE'S PAY WILL BE EXTERNALLY COMPETITIVE, INTERNALLY EQUITABLE, AND FAIRLY ADMINISTERED. IT IS THE COMPANY'S POLICY TO PAY EXECUTIVES AT OR ABOVE THE RATES PAID BY COMPARABLE HEALTHCARE INSTITUTIONS. COMPENSATION FOR THE FOLLOWING POSITIONS IS DETERMINED IN ACCORDANCE WITH THE COMPANY'S FORMAL, WRITTEN EXECUTIVE COMPENSATION PROGRAM (ECP): CHIEF HUMAN RESOURCES OFFICER/COMPLIANCE OFFICER, DIRECTOR OF HOME HEALTH BY HALE MAKUA, ADMINISTRATOR-KAHULUI, AND ADMINISTRATOR-WAILUKU. THE EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE EXECUTIVE COMPENSATION COMMITTEE (ECC). THE ECC IS COMPOSED OF FOUR BOARD DIRECTORS, INCLUDING THE BOARD CHAIR. IN ACCORDANCE WITH THE ECP, SALARY RANGES FOR ALL EXECUTIVE POSITIONS ARE DETERMINED BY A THIRD PARTY CONSULTING FIRM. SALARY RANGES TARGET BASE SALARIES AT THE MEDIAN OF A NATIONAL PEER GROUP ON NON-FOR-PROFIT HEALTHCARE ORGANIZATIONS COMPARABLE IN SIZE AND COMPLEXITY TO THE COMPANY. THE EXECUTIVE SALARY RANGES WERE LAST UPDATED BY THE INDEPENDENT CONSULTANTS AND APPROVED BY THE BOARD, EFFECTIVE JANUARY 1, 2008. IN ACCORDANCE WITH THE ECP, THE CEO DETERMINES, WITHIN THE ESTABLISHED RANGES, THE ANNUAL SALARY OF ALL OTHER EXECUTIVES LISTED ABOVE. THESE DETERMINATIONS ARE REVIEWED BY BOTH THE ECC AND THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G AGENCY LABOR: PROGRAM SERVICE EXPENSES 6,044,117. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,044,117. MEDICAL DIRECTOR: PROGRAM SERVICE EXPENSES 138,015. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 138,015. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 362,689. MANAGEMENT AND GENERAL EXPENSES 203,995. FUNDRAISING EXPENSES 203,130. TOTAL EXPENSES 769,814. OTHER CONSULTANT: PROGRAM SERVICE EXPENSES 837,866. MANAGEMENT AND GENERAL EXPENSES 89,271. FUNDRAISING EXPENSES 28,654. TOTAL EXPENSES 955,791. PHARMACY: PROGRAM SERVICE EXPENSES 709,688. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 709,688. REHAB THERAPY: PROGRAM SERVICE EXPENSES 1,735,085. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,735,085. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 1,189,603. MANAGEMENT AND GENERAL EXPENSES 147,532. FUNDRAISING EXPENSES 16,056. TOTAL EXPENSES 1,353,191. FORM 990, PART XI, LINE 9: TRANSFER OF ASSETS FROM SUBSIDIARIES DUE TO DISSOLUTION 5,079,031. ACTUARIAL (GAIN) LOSS 1,294,497. DISSOLUTION OF SUBSIDIARIES HALE MAKUA HEALTH SERVICES (HMHS) IS THE SOLE STOCKHOLDER OF CAREGIVERS MAUI, INC. (CAREGIVERS), A TAXABLE CORPORATION, FORMERLY KNOWN AS HMHS CORP. AND SOLE MEMBER OF HALE MAKUA FOUNDATION (HMF), A NOT-FOR-PROFIT ORGANIZATION. DURING 2024, CAREGIVERS BEGAN THE PROCESS OF FORMAL DISSOLUTION. THE LEGAL DISSOLUTION FOR CAREGIVERS WAS FINALIZED IN 2025. DURING 2024, HMF BEGAN THE PROCESS OF FORMAL DISSOLUTION, WITH INTENT TO FULLY DISSOLVE THE ENTITY AND TRANSFER ALL OF ITS NET ASSETS TO HMHS. ON AUGUST 14, 2024, THE BOARD APPROVED A RESOLUTION TO TRANSFER SUBSTANTIALLY ALL HMF ASSETS TO HMHS. AS OF DECEMBER 31, 2024, HMF HAD COMPLETED THE TRANSFER OF SUBSTANTIALLY ALL ASSETS TO HMHS, INCLUDING ITS INVESTMENT PORTFOLIO AND CASH FUNDS. HOWEVER, THE FORMAL DISSOLUTION OF THE ENTITY HAS NOT YET BEEN COMPLETED BUT EXPECTS TO BE COMPLETED IN 2025. PENSION AND POSTRETIREMENT PLANS EFFECTIVE DECEMBER 31, 2023, THE ORGANIZATION TERMINATED ITS TWO NONCONTRIBUTORY DEFINED BENEFIT RETIREMENT PLANS. ALL VESTED BENEFITS WERE SETTLED WITH PARTICIPANTS AS OF SEPTEMBER 30, 2024, THROUGH LUMP-SUM DISTRIBUTIONS OR THE PURCHASE OF ANNUITY CONTRACTS, AND ALL PLAN ASSETS WERE LIQUIDATED. HALE MAKUA FOUNDATION 45-181 WAIKALUA ROAD KANEOHE HI 96744 990302635 INVESTMENT HI 501(C)(3) LINE 12A, I N/A 0 CAREGIVERS MAUI INC (FKA HMHS CORP 45-181 WALKALUA ROAD KANEOHE HI 96744 990298823 HOLDING CO HI N/A C 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 HALE MAKUA FOUNDATION S 5079031 CASH VALUE SCHEDULE R (FORM 990), PART V, LINE 2, ITEM 1: SUBSTANTIALLY ALL OF THE ASSETS OF HALE MAKUA FOUNDATION WERE TRANSFERRED TO HALE MAKUA HEALTH SERVICES IN PREPARATION FOR THE WIND-DOWN OF HALE MAKUA FOUNDATION'S OPERATIONS.