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Nonprofiteer
← LIVE WELL INC

Form 990 for tax year 2023

Filed by LIVE WELL INC.

Totals

Total revenue
$888,463
Total expenses
$921,943
Contributions and grants received
$800
Grants paid
$0
Program service revenue
$887,663
Investment income
$0
Other revenue
$0
Total assets, end of year
$421,493
Total liabilities, end of year
$371,795
Net assets or fund balances, end of year
$49,698
Program services expenses (Part IX)
$834,881
Management and general expenses
$87,062
Fundraising expenses
$0
Program service expenses (Part III)
$834,881

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.

  • 1d · Related organizations

    $800

  • 2a · Program service revenue: SERVICE REVENUES

    total $887,663 · related or exempt $887,663

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $394,031 · program services $394,031

  • 8 · Pension plan contributions

    total $11,478 · program services $11,478

  • 9 · Other employee benefits

    total $79,477 · program services $79,477

  • 10 · Payroll taxes

    total $31,193 · program services $31,193

  • 11a · Fees: management

    total $77,304 · management and general $77,304

  • 11c · Fees: accounting

    total $9,758 · management and general $9,758

  • 11g · Fees: other

    total $7,124 · program services $7,124

  • 12 · Advertising and promotion

    total $9,531 · program services $9,531

  • 13 · Office expenses

    total $1,857 · program services $1,857

  • 14 · Information technology

    total $1,432 · program services $1,432

  • 16 · Occupancy

    total $166,431 · program services $166,431

  • 22 · Depreciation, depletion and amortization

    total $12,497 · program services $12,497

  • 24a · Other expenses: FOOD COSTS

    total $95,351 · program services $95,351

  • 24b · Other expenses: PROGRAM SUPPLIES

    total $21,281 · program services $21,281

  • 24c · Other expenses: DUES & SUBSCRIPTIONS

    total $2,326 · program services $2,326

  • 24d · Other expenses: LICENSES & FEES

    total $872 · program services $872

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $407,164 · end of year $279,586

  • 4 · Accounts receivable

    end of year $12,942

  • 9 · Prepaid expenses and deferred charges

    end of year $586

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

    $206,350

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

    $180,310

  • 10c · Land, buildings and equipment, net

    beginning of year $38,536 · end of year $26,040

  • 15 · Other assets

    beginning of year $5,000 · end of year $102,339

  • 17 · Accounts payable and accrued expenses

    beginning of year $70,762 · end of year $95,429

  • 19 · Deferred revenue

    beginning of year $6,179 · end of year $7,333

  • 25 · Other liabilities

    beginning of year $290,581 · end of year $269,033

  • 27 · Net assets without donor restrictions

    beginning of year $83,178 · end of year $49,698

Mission and programs · 2023

Mission

LIVE WELL, INC. OPERATES AN ADULT DAY CARE PROGRAM, LIVE WELL AT IWILEI.

Activities or mission (Part I)

OPERATE AN ADULT DAY CARE PROGRAM AND A COMMUNITY-BASED PROGRAM.

  • LIVE WELL PROVIDES SUPERVISION OF THE DAILY ACTIVITIES OF UP TO 80 SENIORS DURING THE WORKING HOURS OF THEIR CAREGIVERS, INCLUDING MEALS (A CONTINENTAL BREAKFAST, A HOT LUNCH AND A VARIETY OF SNACKS); ACTIVITIES SUCH AS GAMES AND PUZZLES, PHYSICAL THERAPY, INDOOR GARDENING, VISITS BY PETS, MUSIC, OLD MOVIES, TELEVISION SHOWS, CRAFTS, COOKING CLASSES, OUTINGS, AND EDUCATIONAL PROGRAMS; AND ATTENTION TO SAFETY CONCERNS. THE PROGRAM SERVES APPROXIMATE THIRTY SENIORS ON A DAILY BASIS, MONDAY THROUGH FRIDAY FROM 7:30 AM UNTIL 5:30 PM EXCEPT ON RECOGNIZED HOLIDAYS. PROVISIONS MAY BE MADE FOR EARLIER DROP-OFFS AND LATER PICK UPS.

    Expenses $834,881 · Revenue $887,663

As filed on the 2023 return.

Listed in Part VII

  • Craig R Courts

    PRESIDENT/CEO

    Total calculated
    $538,430
    From this org
    $0
    From related orgs
    $512,299
    Other
    $26,131
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $405,769 related
    Bonus
    $0 + $106,530 related
    Other
    $0
    Deferred
    $0 + $9,900 related
    Nontaxable benefits
    $0 + $16,231 related
    Filer's total
    $0 + $538,430 related

  • Maria Kinsler

    VICE PRESIDENT & COO

    Total calculated
    $278,838
    From this org
    $0
    From related orgs
    $249,670
    Other
    $29,168
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $202,897 related
    Bonus
    $0 + $46,773 related
    Other
    $0
    Deferred
    $0 + $4,960 related
    Nontaxable benefits
    $0 + $24,208 related
    Filer's total
    $0 + $278,838 related

  • Huilan Kamita

    CFO (THROUGH JULY 2023)

    Total calculated
    $187,233
    From this org
    $0
    From related orgs
    $171,729
    Other
    $15,504
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $120,582 related
    Bonus
    $0 + $51,147 related
    Other
    $0
    Deferred
    $0 + $7,629 related
    Nontaxable benefits
    $0 + $7,875 related
    Filer's total
    $0 + $187,233 related

  • Audrey Morabito

    VICE PRESIDENT & CFO

    Total calculated
    $5,288
    From this org
    $0
    From related orgs
    $5,288
    Other
    $0
    Hours/week
    2 + 48 related

  • Chuck Kelley

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5 + 7 related

  • Raymond Philips

    VICE CHAIR (THROUGH DECEMBER 2023)

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 related

  • Ross Murakami

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 related

  • Jon McKenna

    SECRETERY

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 related

  • Frank Tokioka II

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 related

  • Christine Camp

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 related

  • Son-Jai Paik

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 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

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 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 5
THE MANAGEMENT TEAM CAN RECEIVE BONUSES FROM KAHALA NUI SENIOR LIVING THAT ARE BASED ON SEVERAL VARIABLES INCLUDING FINANCIAL PERFORMANCE, RESIDENT SATISFACTION, AND GROWTH.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
11 November 2024
IRS schema version
2023v5.1
Source object
202403189349302575

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