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Nonprofiteer
← HAWAII COMMUNITY BUILDERS

Form 990 for tax year 2023

Filed by HAWAII COMMUNITY BUILDERS.

Totals

Total revenue
$605,565
Total expenses
$200,228
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$518,307
Investment income
$87,258
Other revenue
$0
Total assets, end of year
$3,892,564
Total liabilities, end of year
$46
Net assets or fund balances, end of year
$3,892,518
Program services expenses (Part IX)
$181,431
Management and general expenses
$18,797
Fundraising expenses
$0
Program service expenses (Part III)
$181,431

Program services were 90.6% 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: DEVELOPER FEES

    total $518,307 · related or exempt $518,307

  • 3 · Investment income

    total $87,258 · excluded $87,258

Functional expenses

Part IX, the statement of functional expenses.

  • 6 · Compensation of disqualified persons

    total $133,900 · program services $120,510 · management and general $13,390

  • 7 · Other salaries and wages

    total $28,915 · program services $26,023 · management and general $2,892

  • 9 · Other employee benefits

    total $3,288 · program services $2,959 · management and general $329

  • 10 · Payroll taxes

    total $12,456 · program services $11,210 · management and general $1,246

  • 11c · Fees: accounting

    total $3,089 · program services $2,780 · management and general $309

  • 13 · Office expenses

    total $801 · program services $721 · management and general $80

  • 16 · Occupancy

    total $3,920 · program services $3,528 · management and general $392

  • 23 · Insurance

    total $788 · program services $709 · management and general $79

  • 24a · Other expenses: BANK FEES

    total $10,885 · program services $10,885

  • 24b · Other expenses: PROJECT EXPENSES

    total $1,386 · program services $1,386

  • 24c · Other expenses: EQUIPMENT RENTAL AND MA

    total $800 · program services $720 · management and general $80

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    end of year -$1

  • 2 · Savings and temporary cash investments

    beginning of year $569,431 · end of year $280,799

  • 4 · Accounts receivable

    beginning of year $1,688,961 · end of year $1,688,961

  • 9 · Prepaid expenses and deferred charges

    beginning of year $251 · end of year $2,208

  • 10a · Land, buildings and equipment: cost or other basis

    $17,933

  • 10b · Land, buildings and equipment: accumulated depreciation

    $17,933

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $1,228,584 · end of year $1,920,597

  • 17 · Accounts payable and accrued expenses

    beginning of year $46 · end of year $46

  • 27 · Net assets without donor restrictions

    beginning of year $3,487,181 · end of year $3,892,518

Mission and programs · 2023

Mission

HAWAII COMMUNITY BUILDERS IS A NOT-FOR-PROFIT ORGANIZATION ESTABLISHED IN 2003 TO PROMOTE BETTER LIVING CONDITIONS FOR LOW AND VERY LOW INCOME FAMILIES RESIDING IN THE STATE OF HAWAII.

  • THE ORGANIZATION ASSISTED WITH THE DEVELOPMENT OF AFFORDABLE HOUSING FOR THE ELDERLY AND LOW TO VERY LOW INCOME FAMILIES.

    Expenses $181,431 · Revenue $518,307

As filed on the 2023 return.

Listed in Part VII

  • John Ray

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Richard Ha

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Virginia Goldstein

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Ross Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Guido Giacometti

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related

  • Nancy Crawford

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Keith Kato

    EXECUTIVE DIRECTOR

    Total calculated
    $191,316
    From this org
    $133,900
    From related orgs
    $57,416
    Other
    $0
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $133,900 + $55,208 related
    Bonus
    $0
    Other
    $0 + $2,208 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $133,900 + $57,416 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

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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

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.

  • HUALALAI ELDERLY HOUSING PH 2 LP

    RELATED · ELDERLY HOUSING · HI · 99.9% owned · share of income -$68,949 · share of assets $4,155,450

  • KAMUELA SENIOR HOUSING LP

    RELATED · ELDERLY HOUSING · HI · 99.99% owned · share of income -$167,793 · share of assets $4,752,570

  • KALOKO HEIGHTS AFFORDABLE HOUSING

    RELATED · AFFORDABLE HOUSING · HI · share of income $729

  • HUALALAI ELDERLY HOUSING LIMITED PARTNERSHIP

    RELATED · ELDERLY HOUSING · HI · 99.89% owned · share of income -$20,954 · share of assets $2,870,036

Provenance

Return type
form_990
Tax year
2023
Filed
24 October 2024
IRS schema version
2023v5.1
Source object
202423119349302412

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