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← UNIVERSITY CLINICAL EDUCATION & RESEARCH ASSOCIATES

Form 990 for tax year 2024

Filed by UNIVERSITY CLINICAL EDUCATION & RESEARCH ASSOCIATES.

Totals

Total revenue
$27,804,524
Total expenses
$28,724,838
Contributions and grants received
$7,268,490
Grants paid
$500,000
Program service revenue
$19,656,804
Investment income
$868,337
Other revenue
$10,893
Total assets, end of year
$31,210,426
Total liabilities, end of year
$9,636,081
Net assets or fund balances, end of year
$21,574,345
Program services expenses (Part IX)
$23,415,837
Management and general expenses
$5,309,001
Fundraising expenses
$0
Program service expenses (Part III)
$23,415,837

Program services were 81.5% 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.

  • 1e · Government grants (contributions)

    $966,602

  • 1f · All other contributions, gifts and grants

    $6,301,888

  • 2a · Program service revenue: SPECIALTY CLINICS

    total $18,759,214 · related or exempt $18,759,214

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

    total $360,560 · related or exempt $360,560

  • 2c · Program service revenue: QUEENS MEDICAL CENTER

    total $286,120 · related or exempt $286,120

  • 2d · Program service revenue: OTHER CONTRACTS

    total $226,910 · related or exempt $226,910

  • 2e · Program service revenue: HAWAII PACIFIC HEALTH

    total $24,000 · related or exempt $24,000

  • 3 · Investment income

    total $762,854 · excluded $762,854

  • 7a · Gross sales of assets other than inventory

    securities $46,741,846

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

    securities $46,636,363

  • 7c · Gain or loss

    securities $105,483

  • 7d · Net gain or loss

    total $105,483 · excluded $105,483

  • 11a · Other revenue: NON-OPERATING INCOME

    total $10,893 · related or exempt $4,673 · unrelated business $6,220

  • 11e · Other revenue, total

    $10,893

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $500,000 · program services $500,000

  • 5 · Compensation of officers, directors and key employees

    total $489,922 · program services $10,843 · management and general $479,079

  • 7 · Other salaries and wages

    total $13,703,458 · program services $11,728,773 · management and general $1,974,685

  • 8 · Pension plan contributions

    total $318,977 · program services $272,748 · management and general $46,229

  • 9 · Other employee benefits

    total $1,762,813 · program services $1,438,603 · management and general $324,210

  • 10 · Payroll taxes

    total $1,040,042 · program services $861,617 · management and general $178,425

  • 11b · Fees: legal

    total $23,265 · management and general $23,265

  • 11c · Fees: accounting

    total $64,914 · management and general $64,914

  • 11f · Fees: investment management

    total $63,414 · management and general $63,414

  • 11g · Fees: other

    total $225,762 · program services $47,394 · management and general $178,368

  • 12 · Advertising and promotion

    total $94,904 · program services $10,002 · management and general $84,902

  • 13 · Office expenses

    total $496,405 · program services $417,030 · management and general $79,375

  • 16 · Occupancy

    total $790,092 · program services $173,593 · management and general $616,499

  • 19 · Conferences, conventions and meetings

    total $492,442 · program services $450,180 · management and general $42,262

  • 22 · Depreciation, depletion and amortization

    total $29,232 · program services $11,442 · management and general $17,790

  • 23 · Insurance

    total $669,595 · program services $545,377 · management and general $124,218

  • 24a · Other expenses: PURCHASED SERVICES

    total $7,799,634 · program services $6,840,248 · management and general $959,386

  • 24b · Other expenses: MISCELLANEOUS EXPENSE

    total $115,609 · program services $83,954 · management and general $31,655

  • 24c · Other expenses: DUES AND MEMBERSHIP

    total $44,358 · program services $24,033 · management and general $20,325

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,115 · end of year $1,174

  • 2 · Savings and temporary cash investments

    beginning of year $1,255,386 · end of year $2,178,496

  • 4 · Accounts receivable

    beginning of year $1,545,179 · end of year $1,960,919

  • 9 · Prepaid expenses and deferred charges

    beginning of year $677,125 · end of year $887,890

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

    $1,502,546

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

    $1,298,134

  • 10c · Land, buildings and equipment, net

    beginning of year $49,353 · end of year $204,412

  • 11 · Investments: publicly traded securities

    beginning of year $24,128,906 · end of year $24,637,835

  • 15 · Other assets

    beginning of year $1,906,197 · end of year $1,339,700

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,422,635 · end of year $1,463,141

  • 19 · Deferred revenue

    beginning of year $4,778,550 · end of year $5,010,571

  • 25 · Other liabilities

    beginning of year $2,584,122 · end of year $3,162,369

  • 27 · Net assets without donor restrictions

    beginning of year $20,635,397 · end of year $21,527,467

  • 28 · Net assets with donor restrictions

    beginning of year $142,557 · end of year $46,878

Mission and programs · 2024

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; 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) PROVIDE HEALTHCARE TO THE DEPARTMENT OF EDUCATION STUDENTS ACROSS THE HAWAIIAN ISLANDS THROUGH THE HAWAII KEIKI PROGRAM.

    Expenses $15,327,883 · Revenue $19,661,477

  • 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 $6,894,280

  • 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 PEER-REVIEWED 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 $1,172,551 · Grants $500,000

  • RURAL RESIDENCY PLANNING AND DEVELOPMENT IN ESTABLISHING THE UH FAMILY MEDICINE RESIDENCY PROGRAM AS A RURAL PRIMARY CARE SITE ON KAUAI TO CREATE A PRIMARY CARE WORKFORCE PATHWAY RESPONSIVE TO UNDERSERVED MULTICULTURAL/MULTILINGUAL RURAL ISLAND COMMUNITIES.

    Expenses $21,123

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Samuel Shomaker

    CHAIR

    Total calculated
    $266,245
    From this org
    $0
    From related orgs
    $266,245
    Other
    $0
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $266,245 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $266,245 related

  • Clementina Ceria-Ulep

    TREASURER

    Total calculated
    $275,808
    From this org
    $0
    From related orgs
    $275,808
    Other
    $0
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $275,808 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $275,808 related

  • William Haning

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Danny Takanishi

    DIRECTOR

    Total calculated
    $288,500
    From this org
    $45,500
    From related orgs
    $243,000
    Other
    $0
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $45,500 + $243,000 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $45,500 + $243,000 related

  • Allen Hixon

    DIRECTOR

    Total calculated
    $270,207
    From this org
    $0
    From related orgs
    $270,207
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $270,207 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $270,207 related

  • Kamal Masaki

    DIRECTOR/EMPLOYEE

    Total calculated
    $282,178
    From this org
    $11,552
    From related orgs
    $270,626
    Other
    $0
    Hours/week
    4 + 40 related

    Schedule J breakdown matched by us

    Base
    $11,552 + $268,674 related
    Bonus
    $0 + $1,952 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $11,552 + $270,626 related

  • Joseph Keawe Kaholokula

    ASST. TREASURER

    Total calculated
    $217,903
    From this org
    $0
    From related orgs
    $217,903
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $217,903 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $217,903 related

  • Ivica Zalud

    VICE CHAIR

    Total calculated
    $257,902
    From this org
    $0
    From related orgs
    $257,902
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $257,902 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $257,902 related

  • Anthony Guerrero

    DIRECTOR/ON-CALL EMPLOYEE

    Total calculated
    $238,669
    From this org
    $0
    From related orgs
    $238,669
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $238,669 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $238,669 related

  • Kyle Yoneshige

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John Melchor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michele Bray

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nicholas Mirkay

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Pauline Mashima

    SECRETARY UNTIL OCT '24

    Total calculated
    $94,194
    From this org
    $94,194
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 40 related

  • Derek Wong

    INTERIM CEO

    Total calculated
    $239,007
    From this org
    $222,438
    From related orgs
    $0
    Other
    $16,569
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,140
    Bonus
    $0
    Other
    $8,298
    Deferred
    $6,673
    Nontaxable benefits
    $9,896
    Filer's total
    $239,007

  • Henry J Ellis Jr

    CFO

    Total calculated
    $221,556
    From this org
    $198,106
    From related orgs
    $0
    Other
    $23,450
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $190,896
    Bonus
    $0
    Other
    $7,210
    Deferred
    $5,943
    Nontaxable benefits
    $17,507
    Filer's total
    $221,556

  • Jami Fukui

    PHYSICIAN

    Total calculated
    $236,389
    From this org
    $229,504
    From related orgs
    $0
    Other
    $6,885
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,504
    Bonus
    $30,000
    Other
    $0
    Deferred
    $6,885
    Nontaxable benefits
    $0
    Filer's total
    $236,389

  • Naoto Ueno

    CANCER CENTER DIRECTOR

    Total calculated
    $215,656
    From this org
    $209,375
    From related orgs
    $0
    Other
    $6,281
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,375
    Bonus
    $0
    Other
    $0
    Deferred
    $6,281
    Nontaxable benefits
    $0
    Filer's total
    $215,656

  • Elmer Tam

    CHIEF INFORMATION OFFICER

    Total calculated
    $203,278
    From this org
    $186,072
    From related orgs
    $0
    Other
    $17,206
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,356
    Bonus
    $0
    Other
    $4,716
    Deferred
    $5,582
    Nontaxable benefits
    $11,624
    Filer's total
    $203,278

  • Susan Steinemann

    PHYSICIAN

    Total calculated
    $173,809
    From this org
    $168,809
    From related orgs
    $0
    Other
    $5,000
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,809
    Bonus
    $0
    Other
    $0
    Deferred
    $5,000
    Nontaxable benefits
    $0
    Filer's total
    $173,809

  • Tyler Workman

    CTO CLINIC DIRECTOR & MANAGER

    Total calculated
    $174,148
    From this org
    $160,382
    From related orgs
    $0
    Other
    $13,766
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $160,328
    Bonus
    $0
    Other
    $54
    Deferred
    $4,811
    Nontaxable benefits
    $8,955
    Filer's total
    $174,148

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

  • UNIVERSITY OF HAWAI'I FOUNDATION

    $500,000

    TO PROVIDE SUPPORT FOR AN ENDOWED PROFESSORSHIP IN THE AREA OF ADVANCED GYNECOLOGY SURGERY WITHIN THE DEPARTMENT OF OBGYN AT THE UNIVERSITY OF HAWAII AT MANOA JOHN A. BURNS SCHOOL OF MEDICINE.

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 · income $0 · assets $0

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

Provenance

Return type
form_990
Tax year
2024
Filed
15 December 2025
IRS schema version
2024v5.2
Source object
202543499349300719

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