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← ST FRANCIS KUPUNA COMMUNITIES

Form 990 for tax year 2023

Filed by ST FRANCIS KUPUNA COMMUNITIES.

Totals

Total revenue
$4,944,695
Total expenses
$5,861,666
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$4,944,695
Investment income
$0
Other revenue
$0
Total assets, end of year
-$4,970,268
Total liabilities, end of year
$1,487,486
Net assets or fund balances, end of year
-$6,457,754
Program services expenses (Part IX)
$5,788,875
Management and general expenses
$72,791
Fundraising expenses
$0
Program service expenses (Part III)
$5,788,875

Program services were 98.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: ELDER ASSISTED LIVING

    total $4,944,695 · related or exempt $4,944,695

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $2,143,437 · program services $2,143,437

  • 9 · Other employee benefits

    total $93,488 · program services $93,488

  • 10 · Payroll taxes

    total $199,583 · program services $199,583

  • 11a · Fees: management

    total $257,041 · program services $257,041

  • 11b · Fees: legal

    total $240,350 · program services $240,350

  • 12 · Advertising and promotion

    total $5,710 · program services $5,710

  • 13 · Office expenses

    total $26,010 · program services $26,010

  • 16 · Occupancy

    total $1,934,123 · program services $1,934,123

  • 17 · Travel

    total $7,026 · program services $7,026

  • 20 · Interest

    total $1 · program services $1

  • 22 · Depreciation, depletion and amortization

    total $10,967 · program services $10,967

  • 23 · Insurance

    total $239,832 · program services $239,832

  • 24a · Other expenses: FOOD FROM ASSISTED LIVI

    total $218,830 · program services $218,830

  • 24b · Other expenses: GENERAL EXCISE TAXES FR

    total $215,476 · program services $215,476

  • 24c · Other expenses: MISC EXPENSES FROM ASSI

    total $197,001 · program services $197,001

  • 24d · Other expenses: ADMIN ALLOCATION

    total $72,649 · management and general $72,649

  • 24e · All other expenses

    total $142 · management and general $142

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $24,762 · end of year $24,643

  • 13 · Investments: program-related

    beginning of year -$4,758,551 · end of year -$4,994,911

  • 25 · Other liabilities

    beginning of year $1,414,814 · end of year $1,487,486

  • 27 · Net assets without donor restrictions

    beginning of year -$6,148,603 · end of year -$6,457,754

Mission and programs · 2023

Mission

SEE SCHEDULE O.

Activities or mission (Part I)

SEE SCHEDULE O

  • SEE SCHEDULE O.

    Expenses $5,788,875 · Revenue $4,944,695

As filed on the 2023 return.

Listed in Part VII

  • ANNE IW KEAMO

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • CRAIG SHANER

    CFO

    Total calculated
    $210,433
    From this org
    $0
    From related orgs
    $190,096
    Other
    $20,337
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $190,096 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $2,863 related
    Nontaxable benefits
    $0 + $17,474 related
    Filer's total
    $0 + $210,433 related

  • MELISSA AH HO-MAUGA

    DIRECTOR

    Total calculated
    $240,282
    From this org
    $0
    From related orgs
    $221,640
    Other
    $18,642
    Hours/week
    2 + 52 related

    Schedule J breakdown matched by us

    Base
    $0 + $221,640 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $1,106 related
    Nontaxable benefits
    $0 + $17,536 related
    Filer's total
    $0 + $240,282 related

  • KATHLEEN MORIMOTO

    PRESIDENT/DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 52 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
MELISSA AH HO-MAUGA AND CRAIG SHANER ARE OFFICERS COMPENSATED BY A RELATED ORGANIZATION, ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII (SFHS), IN THE CURRENT YEAR. THE COMPENSATION IS DETERMINED AND APPROVED BY THE GOVERNANCE COMMITTEE, WHICH IS A SUB-COMMITTEE OF SFHS BOARD OF DIRECTORS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • HOOKAHI HEALTH LLC

    RELATED · HEALTHCARE · HI · 55% owned · share of income -$844,179 · share of assets $11,811,358 · general or managing partner

    Directly controlled by ST FRANCIS KUPUNA COMMUNITIES

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
15 April 2025
IRS schema version
2023v6.0
Source object
202501059349302420

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