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Nonprofiteer
← UNIVERSITY CLINICAL EDUCATION & RESEARCH ASSOCIATES

Form 990 for tax year 2023

Filed by UNIVERSITY CLINICAL EDUCATION & RESEARCH ASSOCIATES.

Totals

Total revenue
$25,206,230
Total expenses
$29,732,524
Contributions and grants received
$4,324,454
Grants paid
$0
Program service revenue
$20,307,217
Investment income
$558,570
Other revenue
$15,989
Total assets, end of year
$29,563,261
Total liabilities, end of year
$8,785,307
Net assets or fund balances, end of year
$20,777,954
Program services expenses (Part IX)
$25,136,277
Management and general expenses
$4,596,247
Fundraising expenses
$0
Program service expenses (Part III)
$25,136,277

Program services were 84.5% 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.

  • 1f · All other contributions, gifts and grants

    $4,324,454

  • 2a · Program service revenue: SPECIALTY CLINICS

    total $19,223,700 · related or exempt $19,223,700

  • 2b · Program service revenue: OTHER CONTRACTS

    total $406,111 · related or exempt $406,111

  • 2c · Program service revenue: FEES AND CONTRACT FROM GOVERNMENT

    total $339,275 · related or exempt $339,275

  • 2d · Program service revenue: QUEENS MEDICAL CENTER

    total $318,149 · related or exempt $318,149

  • 2e · Program service revenue: HAWAII PACIFIC HEALTH

    total $19,982 · related or exempt $19,982

  • 3 · Investment income

    total $606,958 · excluded $606,958

  • 7a · Gross sales of assets other than inventory

    securities $24,987,334

  • 7b · Less cost or other basis and sales expenses

    securities $25,021,976 · other assets $13,746

  • 7c · Gain or loss

    securities -$34,642 · other assets -$13,746

  • 7d · Net gain or loss

    total -$48,388 · excluded -$48,388

  • 11a · Other revenue: NON-OPERATING INCOME

    total $15,989 · related or exempt $3,192 · unrelated business $12,797

  • 11e · Other revenue, total

    $15,989

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $553,877 · program services $34,708 · management and general $519,169

  • 7 · Other salaries and wages

    total $14,001,153 · program services $12,318,529 · management and general $1,682,624

  • 8 · Pension plan contributions

    total $324,930 · program services $277,951 · management and general $46,979

  • 9 · Other employee benefits

    total $1,849,023 · program services $1,526,949 · management and general $322,074

  • 10 · Payroll taxes

    total $1,072,788 · program services $911,226 · management and general $161,562

  • 11b · Fees: legal

    total $20,186 · management and general $20,186

  • 11c · Fees: accounting

    total $65,037 · management and general $65,037

  • 11f · Fees: investment management

    total $58,198 · management and general $58,198

  • 11g · Fees: other

    total $217,859 · program services $54,377 · management and general $163,482

  • 12 · Advertising and promotion

    total $64,833 · program services $21,723 · management and general $43,110

  • 13 · Office expenses

    total $540,545 · program services $488,688 · management and general $51,857

  • 16 · Occupancy

    total $716,729 · program services $173,296 · management and general $543,433

  • 19 · Conferences, conventions and meetings

    total $401,012 · program services $387,394 · management and general $13,618

  • 22 · Depreciation, depletion and amortization

    total $61,784 · program services $43,818 · management and general $17,966

  • 23 · Insurance

    total $1,811,563 · program services $1,674,776 · management and general $136,787

  • 24a · Other expenses: PURCHASED SERVICES

    total $7,737,642 · program services $7,097,890 · management and general $639,752

  • 24b · Other expenses: MISCELLANEOUS EXPENSE

    total $124,881 · program services $96,831 · management and general $28,050

  • 24c · Other expenses: DUES AND MEMBERSHIP

    total $110,484 · program services $28,121 · management and general $82,363

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,310 · end of year $1,115

  • 2 · Savings and temporary cash investments

    beginning of year $3,632,705 · end of year $1,255,386

  • 4 · Accounts receivable

    beginning of year $4,337,721 · end of year $1,545,179

  • 9 · Prepaid expenses and deferred charges

    beginning of year $737,641 · end of year $677,125

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

    $1,318,255

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

    $1,268,902

  • 10c · Land, buildings and equipment, net

    beginning of year $114,302 · end of year $49,353

  • 11 · Investments: publicly traded securities

    beginning of year $22,963,945 · end of year $24,128,906

  • 15 · Other assets

    beginning of year $2,497,088 · end of year $1,906,197

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,694,181 · end of year $1,422,635

  • 19 · Deferred revenue

    beginning of year $4,348,172 · end of year $4,778,550

  • 25 · Other liabilities

    beginning of year $4,690,249 · end of year $2,584,122

  • 27 · Net assets without donor restrictions

    beginning of year $20,316,308 · end of year $20,635,397

  • 28 · Net assets with donor restrictions

    beginning of year $3,235,802 · end of year $142,557

Mission and programs · 2023

Mission

UCERA IS A NON-PROFIT ORGANIZATION ESTABLISHED TO FURTHER THE MISSIONSAND VISIONS OF THE JOHN A. BURNS SCHOOL OF MEDICINE (JABSOM) AND OTHER HEALTH SCIENCES SCHOOLS OF THE UNIVERSITY OF HAWAII (UH). IT CONTRIBUTES TO THEIR GOAL OF IMPROVING THE HEALTH CARE STATUS OF THE CITIZENS OF HAWAII AND THE PACIFIC BY SUPPORTING THE EDUCATION, RESEARCH AND CLINICAL ACTIVITIES OF THE SCHOOLS. IT SUPPORTS FINANCIAL DIVERSIFICATION OF THE SCHOOL BY DEVELOPING REVENUE GENERATING INITIATIVES IN COLLABORATION WITH HOSPITALS, GOVERNMENT AGENCIES AND OTHER ENTITIES.

Activities or mission (Part I)

TO PROVIDE FUNDING TO BUILD AND SUSTAIN THE INFRASTRUCTURE OF THE JOHN A. BURNS SCHOOL OF MEDICINE AND OTHER HEALTH SCIENCES SCHOOLS AND ORGANIZATIONS AT THE UNIVERSITY OF HAWAII; FUND THE UNIVERSITY'S HEALTH SCIENCES RESEARCH, EDUCATION, AND SCHOLARLY DEVELOPMENT; PROVIDE ADDITIONAL RESOURCES TO RECRUIT, RETAIN, AND DEVELOP QUALIFIED HEALTH SCIENCES FACULTY AT THE UNIVERSITY; PROVIDE CLINICAL TRAINING AND EDUCATION TO THE UNIVERSITY'S HEALTH SCIENCES STUDENTS; AND PROVIDE HEALTH CARE TO THE GENERAL PUBLIC, WITH SPECIAL ATTENTION TO THE POOR AND OTHER UNDERSERVED POPULATIONS OF HAWAII AND THE PACIFIC REGION.

  • CLINICAL AND PROFESSIONAL SERVICES - 1) PROVIDE HEALTH CARE TO THE GENERAL PUBLIC, WITH SPECIAL ATTENTION TO THE POOR AND OTHER UNDERSERVED POPULATIONS OF HAWAII AND THE PACIFIC REGION. 2) SPECIALTY CLINICS: MULTI-SPECIALTY FACULTY PRACTICE AND STAFF LOCATED AT VARIOUS SITES INCLUDING: 677 ALA MOANA BLVD, HONOLULU, HI 96813; 1319 PUNAHOU STREET, SUITE 640, 801, 904, 990; QUEEN'S OUTPATIENT CENTER; PHYSICIAN'S OFFICE BUILDINGS AT QUEEN'S; PALI MOMI MEDICAL CENTER; 347 NORTH KUAKINI STREET; AT HAWAII DEPARTMENT OF EDUCATION SCHOOL LOCATIONS ACROSS THE STATE OF HAWAII. PROVIDE PHYSICIANS ON THE UNIVERSITY OF HAWAII FACULTY WITH A BASE OF OB/GYN, GERIATRIC, SURGICAL, AND PSYCHIATRIC PATIENTS FROM WHICH THEY CAN EDUCATE MEDICAL STUDENTS AND RESIDENTS. 3) QUEEN'S MEDICAL CENTERS AND HAWAII PACIFIC HEALTH/KAPIOLANI MEDICAL CENTERS - PROVIDE FACULTY MEMBERS TO TREAT PATIENTS AND TO PROVIDE SPECIALTY CLINICAL SERVICES TO MEDICAL CENTERS. 4) VETERAN'S ADMINISTRATION SPECIALTY CLINICS - PROVIDE SPECIALIST PHYSICIANS TO TREAT PATIENTS AT THE VA MEDICAL & REGIONAL OUTPATIENT CLINIC. THIS POPULATION TENDS TO BE INDIGENT AND UNDERSERVED. THE VA CLINIC IS ALSO A TEACHING SITE FOR THE UNIVERSITY OF HAWAII JOHN A. BURNS SCHOOL OF MEDICINE AND PROVIDES A BASE OF TEACHING PATIENTS. 5) PROVIDE HEALTHCARE TO THE DEPARTMENT OF EDUCATION STUDENTS ACROSS THE HAWAIIAN ISLANDS THROUGH THE HAWAII KEIKI PROGRAM.

    Expenses $17,357,217 · Revenue $20,310,409

  • MEDICAL SCHOOL AND FACULTY SUPPORT - IN GENERAL, PROVIDES FUNDING TO BUILD AND SUSTAIN THE INFRASTRUCTURE OF THE JOHN A. BURNS SCHOOL OF MEDICINE AND ITS DEPARTMENTS AND THOSE OF THE OTHER HEALTH SCIENCES SCHOOLS OF THE UNIVERSITY OF HAWAII. PROVIDE ADDITIONAL RESOURCES TO RECRUIT, RETAIN, AND DEVELOP QUALIFIED FACULTY AT JABSOM AND THE OTHER UH HEALTH SCIENCES SCHOOLS.

    Expenses $6,893,827

  • EDUCATIONAL SUPPORT - 1) IN GENERAL, PROVIDE EDUCATION AND CLINICAL TRAINING FOR THE UNIVERSITY OF HAWAII HEALTH SCIENCES SCHOOLS' STUDENTS. 2) INTERNATIONAL TRAINING PROGRAM (INL) - PROVIDE INTERNATIONAL MEDICAL STUDENTS AND RESIDENTS WITH U.S. TRAINING EXPERIENCES AT THE UNIVERSITY OF HAWAII JOHN A. BURNS SCHOOL OF MEDICINE. 3) OFFICE OF MEDICAL EDUCATION (OME-ME) - PROVIDE SIMULATED PATIENTS FOR CLINICAL SKILLS TRAINING AND EXAMINATIONS FOR SCHOOL OF MEDICINE STUDENTS AND RESIDENTS. UCERA SUPPORTS THE HAWAI'I JOURNAL OF MEDICINE & PUBLIC HEALTH, WHICH IS A PEERREVIEWED MEDICAL JOURNAL WHICH PROVIDES NEW SCIENTIFIC INFORMATION IN A SCHOLARLY FORMAT WITH A FOCUS ON THE UNIQUE, MULTICULTURE AND ENVIROMENTAL ASPECTS OF THE HAWAIIAN ISLANDS AND PACIFIC RIM REGIONS.

    Expenses $721,967

  • RESEARCH SUPPORT: COMMUNITY HEALTH OUTREACH WORK TO PREVENT AIDS (CHOW PROJECT) WITH US FEDERAL GOVERNMENT TO IMPROVE THE QUALITY, AVAILABILITY, AND ORGANIZATION OF HIV HEALTH CARE AND SUPPORT SERVICES.

    Expenses $163,266

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Lee Buenconsejo-Lum

    CHAIR/ON-CALL EMPLOYEE

    Total calculated
    $352,443
    From this org
    $3,500
    From related orgs
    $348,943
    Other
    $0
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $3,362 + $348,943 related
    Bonus
    $0
    Other
    $138
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $3,500 + $348,943 related

  • Ivica Zalud

    VICE CHAIR

    Total calculated
    $255,332
    From this org
    $0
    From related orgs
    $255,332
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $255,332 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $255,332 related

  • Clementina Ceria-Ulep

    TREASURER

    Total calculated
    $238,811
    From this org
    $0
    From related orgs
    $238,811
    Other
    $0
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $238,811 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $238,811 related

  • Joseph Keawa'Aimoku Kaholokua

    ASSISTANT TREASURER

    Total calculated
    $208,782
    From this org
    $0
    From related orgs
    $208,782
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $208,782 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $208,782 related

  • Pauline Mashima

    SECRETARY

    Total calculated
    $45,676
    From this org
    $0
    From related orgs
    $45,676
    Other
    $0
    Hours/week
    1 + 20 related

  • Michele Bray

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thomas Driskill Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Anthony Guerrero

    DIRECTOR/ON-CALL EMPLOYEE

    Total calculated
    $228,975
    From this org
    $0
    From related orgs
    $228,975
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $228,975 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $228,975 related

  • William Haning

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Allen Hixon

    DIRECTOR

    Total calculated
    $259,132
    From this org
    $0
    From related orgs
    $259,132
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $259,132 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $259,132 related

  • Kamal Masaki

    DIRECTOR/EMPLOYEE

    Total calculated
    $271,090
    From this org
    $11,665
    From related orgs
    $259,425
    Other
    $0
    Hours/week
    4 + 40 related

    Schedule J breakdown matched by us

    Base
    $9,600 + $259,425 related
    Bonus
    $2,065
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $11,665 + $259,425 related

  • John Melchor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nicholas Mirkay

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kyle Yoneshige

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dirk Yoshizawa

    TREASURER UNTIL SEPT '23

    Total calculated
    $0
    Hours/week
    1

  • Jordon Kimura

    ASST SECRETARY UNTIL DEC '23

    Total calculated
    $0
    Hours/week
    1

  • Gabe Lee

    DIRECTOR UNTIL JUL '23

    Total calculated
    $0
    Hours/week
    1

  • Edward Zajac

    DIRECTOR UNTIL JUL '23

    Total calculated
    $0
    Hours/week
    1

  • Derek Wong

    INTERIM CEO

    Total calculated
    $238,069
    From this org
    $222,498
    From related orgs
    $0
    Other
    $15,571
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,200
    Bonus
    $0
    Other
    $8,298
    Deferred
    $6,673
    Nontaxable benefits
    $8,898
    Filer's total
    $238,069

  • Henry Ellis Jr

    CFO

    Total calculated
    $209,389
    From this org
    $186,194
    From related orgs
    $0
    Other
    $23,195
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $179,262
    Bonus
    $0
    Other
    $6,932
    Deferred
    $5,715
    Nontaxable benefits
    $17,480
    Filer's total
    $209,389

  • Rory Kaneshiro

    CCO

    Total calculated
    $127,209
    From this org
    $66,832
    From related orgs
    $58,201
    Other
    $2,176
    Hours/week
    20 + 20 related

  • Robert Hong

    CMO

    Total calculated
    $17,500
    From this org
    $17,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Jami Fukui

    PHYSICIAN

    Total calculated
    $216,464
    From this org
    $210,159
    From related orgs
    $0
    Other
    $6,305
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,159
    Bonus
    $30,000
    Other
    $0
    Deferred
    $6,305
    Nontaxable benefits
    $0
    Filer's total
    $216,464

  • Elmer Tam

    CHIEF INFORMATION OFFICER

    Total calculated
    $196,867
    From this org
    $179,998
    From related orgs
    $0
    Other
    $16,869
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,842
    Bonus
    $0
    Other
    $7,156
    Deferred
    $5,438
    Nontaxable benefits
    $11,431
    Filer's total
    $196,867

  • Kailene Oliveros

    DIRECTOR OF CLINICAL OPERA

    Total calculated
    $165,767
    From this org
    $135,279
    From related orgs
    $0
    Other
    $30,488
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,685
    Bonus
    $0
    Other
    $4,594
    Deferred
    $4,318
    Nontaxable benefits
    $26,170
    Filer's total
    $165,767

  • Tyler Workman

    CTO CLINIC DIRECTOR & MANAGER

    Total calculated
    $160,963
    From this org
    $147,712
    From related orgs
    $0
    Other
    $13,251
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,658
    Bonus
    $0
    Other
    $54
    Deferred
    $4,430
    Nontaxable benefits
    $8,821
    Filer's total
    $160,963

  • Kurk Jamison

    HTC DIRECTOR

    Total calculated
    $152,180
    From this org
    $122,210
    From related orgs
    $0
    Other
    $29,970
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $117,542
    Bonus
    $0
    Other
    $4,668
    Deferred
    $3,920
    Nontaxable benefits
    $26,050
    Filer's total
    $152,180

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

  • 3 · Compensation committee
  • 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.

  • UNIVERSITY OF HAWAII JOHN A BURNS SCHOOL OF MEDICINE

    MEDICAL SCHOOL · HI

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • UNIVERSITY HEALTH PARTNERS AKAHAI LLC

    CONTRACTS WITH MEDICAL PROVIDER · HI

    Directly controlled by UNIVERSITY CLINICAL EDUCATION & RESEARCH ASSOCIATES (UCERA)

Provenance

Return type
form_990
Tax year
2023
Filed
13 December 2024
IRS schema version
2023v5.1
Source object
202403489349300625

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