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Nonprofiteer
← KONA ASSOCIATION FOR RETARDED CITIZENS

Form 990 for tax year 2023

Filed by KONA ASSOCIATION FOR RETARDED CITIZENS.

Totals

Total revenue
$4,739,133
Total expenses
$4,383,985
Contributions and grants received
$320,726
Grants paid
$0
Program service revenue
$4,377,055
Investment income
$27,019
Other revenue
$14,333
Total assets, end of year
$5,951,884
Total liabilities, end of year
$1,068,695
Net assets or fund balances, end of year
$4,883,189
Program services expenses (Part IX)
$3,817,790
Management and general expenses
$521,557
Fundraising expenses
$44,638
Program service expenses (Part III)
$3,817,790

Program services were 87.1% 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.

  • 1a · Federated campaigns

    $15,750

  • 1e · Government grants (contributions)

    $281,744

  • 1f · All other contributions, gifts and grants

    $23,232

  • 1g · Noncash contributions included above

    $281,744

  • 2a · Program service revenue: STATE OF HAWAII CONTRACTS

    total $4,274,324 · related or exempt $4,274,324

  • 2b · Program service revenue: PROGRAM FEES

    total $41,449 · related or exempt $41,449

  • 2c · Program service revenue: HOUSING ASSISTANCE

    total $40,113 · related or exempt $40,113

  • 2d · Program service revenue: RENTAL INCOME

    total $21,169 · related or exempt $21,169

  • 3 · Investment income

    total $27,019 · excluded $27,019

  • 6a · Gross rents

    real property $10,800

  • 6c · Rental income or loss

    real property $10,800

  • 6d · Net rental income or loss

    total $10,800 · excluded $10,800

  • 11a · Other revenue: OTHER REVENUE

    total $3,533 · related or exempt $3,533

  • 11e · Other revenue, total

    $3,533

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $301,720 · program services $262,495 · management and general $35,310 · fundraising $3,915

  • 7 · Other salaries and wages

    total $2,057,586 · program services $1,790,100 · management and general $240,799 · fundraising $26,687

  • 8 · Pension plan contributions

    total $15,778 · program services $13,727 · management and general $1,846 · fundraising $205

  • 9 · Other employee benefits

    total $735,424 · program services $639,818 · management and general $86,067 · fundraising $9,539

  • 10 · Payroll taxes

    total $199,769 · program services $173,799 · management and general $23,379 · fundraising $2,591

  • 11c · Fees: accounting

    total $25,809 · program services $14,404 · management and general $11,191 · fundraising $214

  • 11g · Fees: other

    total $58,389 · program services $32,588 · management and general $25,314 · fundraising $487

  • 13 · Office expenses

    total $57,180 · program services $40,026 · management and general $16,154 · fundraising $1,000

  • 16 · Occupancy

    total $220,673 · program services $171,825 · management and general $48,848

  • 17 · Travel

    total $3,519 · program services $3,519

  • 22 · Depreciation, depletion and amortization

    total $76,761 · program services $66,782 · management and general $9,979

  • 23 · Insurance

    total $35,404 · program services $30,801 · management and general $4,603

  • 24a · Other expenses: PROGRAM EXPENSES

    total $300,826 · program services $300,826

  • 24b · Other expenses: MILEAGE

    total $169,686 · program services $169,686

  • 24c · Other expenses: TELEPHONE AND INTERNET

    total $48,655 · program services $34,058 · management and general $14,597

  • 24d · Other expenses: FOOD & SUPPLIES

    total $25,327 · program services $25,327

  • 24e · All other expenses

    total $51,479 · program services $48,009 · management and general $3,470

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,016,009 · end of year $1,037,006

  • 2 · Savings and temporary cash investments

    beginning of year $169,013 · end of year $2,892,360

  • 3 · Pledges and grants receivable

    beginning of year $370,492 · end of year $413,096

  • 4 · Accounts receivable

    beginning of year $5,814 · end of year $6,342

  • 9 · Prepaid expenses and deferred charges

    beginning of year $94,736 · end of year $35,712

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

    $1,291,694

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

    $677,680

  • 10c · Land, buildings and equipment, net

    beginning of year $274,573 · end of year $614,014

  • 11 · Investments: publicly traded securities

    beginning of year $2,658,651 · end of year $41,842

  • 15 · Other assets

    beginning of year $917,833 · end of year $911,512

  • 17 · Accounts payable and accrued expenses

    beginning of year $389,757 · end of year $383,210

  • 25 · Other liabilities

    beginning of year $699,827 · end of year $685,485

  • 27 · Net assets without donor restrictions

    beginning of year $4,417,537 · end of year $4,883,189

Mission and programs · 2023

Mission

THE ARC OF KONA'S MISSION IS TO PROVIDE SERVICES TO PEOPLE WITH DISABILITIES THAT ENCOURAGES PERSONAL GROWTH AND QUALITY OF LIFE THROUGH EMPOWERMENT AND CHOICE.

  • THE ARC OF KONA PROVIDED ONE-ON-ONE, PERSON-CENTERED, INDIVIDUALIZED HOME AND COMMUNITY-BASED SERVICES AND SUPPORTS TO 88 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH AND SAFETY, ADVOCACY, EMPLOYMENT, SOCIAL SKILLS, ETC., THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION.

    Expenses $3,318,424 · Revenue $4,032,301

  • THE ARC OF KONA PROVIDED ADULT DAY HEALTH SERVICES IN GROUP SETTINGS BOTH AGENCY-BASED AND IN THE COMMUNITY AS WELL AS VIA TELEHEALTH AS SPECIFIED IN PERSON-CENTERED, INDIVIDUALIZED SERVICE PLANS FOR 22 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH/SAFETY, ADVOCACY, SOCIAL SKILLS, ETC., IN A GROUP SETTING THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION.

    Expenses $255,409 · Revenue $287,005

  • THE ARC OF KONA PROVIDED RESIDENTIAL SERVICES AND SUPPORTS TO 5 TENANTS LIVING IN THE AGENCY OWNED DOMICILIARY HOME FROM JULY 2023 THROUGH JUNE 2024. THIS SERVICE PROVIDES SUPPORT AND ASSISTANCE IN INCREASING INDEPENDENT LIVING SKILLS FOR INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES LIVING IN THE HOME.

    Expenses $243,957 · Revenue $61,282

As filed on the 2023 return.

Listed in Part VII

  • MICHAEL FRASER

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • NOEL TRIM

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • STEPHANIE ACKERMAN

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • CHARLES GOODIN

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • DEBRA FLANARY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • BRADLEY IZUMI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KATHRYN PENWELL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DEAN UEMURA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MICHELE KU

    PRESIDENT/CE

    Total calculated
    $139,661
    From this org
    $127,012
    From related orgs
    $0
    Other
    $12,649
    Hours/week
    40

  • TIRA KAMAKA

    VP OF PROGRA

    Total calculated
    $92,637
    From this org
    $81,477
    From related orgs
    $0
    Other
    $11,160
    Hours/week
    40

  • ROGER MUSSMAN

    DIRECTOR OF

    Total calculated
    $69,421
    From this org
    $58,105
    From related orgs
    $0
    Other
    $11,316
    Hours/week
    40

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
29 January 2025
IRS schema version
2023v6.0
Source object
202500349349300510

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