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Nonprofiteer
← KAHALA NUI SENIOR LIVING FOUNDATION

Form 990 for tax year 2022

Filed by KAHALA NUI SENIOR LIVING FOUNDATION.

Totals

Total revenue
$728,325
Total expenses
$1,108,936
Contributions and grants received
$726,639
Grants paid
$923,782
Program service revenue
$0
Investment income
$1,686
Other revenue
$0
Total assets, end of year
$520,295
Total liabilities, end of year
$593,523
Net assets or fund balances, end of year
-$73,228
Program services expenses (Part IX)
$1,098,246
Management and general expenses
$10,690
Fundraising expenses
$0
Program service expenses (Part III)
$1,098,246

Program services were 99.0% 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

    $220,000

  • 1f · All other contributions, gifts and grants

    $506,639

  • 3 · Investment income

    total $1,686 · excluded $1,686

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $862,586 · program services $862,586

  • 2 · Grants to domestic individuals

    total $61,196 · program services $61,196

  • 11a · Fees: management

    total $10,690 · management and general $10,690

  • 11b · Fees: legal

    total $5,985 · program services $5,985

  • 11g · Fees: other

    total $158,470 · program services $158,470

  • 13 · Office expenses

    total $85 · program services $85

  • 24a · Other expenses: MISCELLANEOUS

    total $9,924 · program services $9,924

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $521,115 · end of year $520,295

  • 9 · Prepaid expenses and deferred charges

    beginning of year $35,564

  • 15 · Other assets

    beginning of year $130,000 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,094 · end of year $6,683

  • 25 · Other liabilities

    beginning of year $372,202 · end of year $586,840

  • 27 · Net assets without donor restrictions

    beginning of year -$399,181 · end of year -$761,572

  • 28 · Net assets with donor restrictions

    beginning of year $706,564 · end of year $688,344

Mission and programs · 2022

Mission

KAHALA NUI SENIOR LIVING FOUNDATION IS A PART OF THE KAHALA NUI COMMUNITY OF NONPROFIT ORGANIZATIONS. THE KAHALA NUI COMMUNITY INCLUDES (A) KAHALA NUI SENIOR LIVING, INC., THE PARENT COMPANY; (B) KAHALA SENIOR LIVING COMMUNITY, INC., WHICH OWNS AND OPERATES A CONTINUING CARE RETIREMENT COMMUNITY, AND (C) LIVE WELL, WHICH PROVIDES ADULT DAYCARE SERVICES AND AT YOUR SERVICES. THE FOUNDATION CONDUCTS FUNDRAISING ACTIVITIES AND ACCEPTS GIFTS AND CONTRIBUTIONS ON BEHALF OF THE KAHAL NUI COMMUNITY. FUNDS ARE USED PRIMARILY TO MAKE GRANTS TO THE KAHALA NUI COMMUNITY.

Activities or mission (Part I)

CONDUCT FUNDRAISING ACTIVITIES AND ACCEPT CONTRIBUTIONS ON BEHALF OF THE KAHALA NUI COMMUNITY.

  • THE FOUNDATION CONDUCTS FUNDRAISING ACTIVITIES AND ACCEPTS GIFTS AND CONTRIBUTIONS ON BEHALF OF THE KAHALA NUI COMMUNITY: KAHALA NUI SENIOR LIVING, KAHALA SENIOR LIVING COMMUNITY, AND LIVE WELL. FUNDS ARE USED PRIMARILY TO MAKE GRANTS TO THE KAHALA NUI COMMUNITY.

    Expenses $1,098,246 · Grants $923,782

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Craig R Courts

    CEO/PRESIDENT

    Total calculated
    $442,927
    From this org
    $0
    From related orgs
    $420,877
    Other
    $22,050
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $376,930 related
    Bonus
    $0 + $43,947 related
    Other
    $0
    Deferred
    $0 + $7,316 related
    Nontaxable benefits
    $0 + $14,734 related
    Filer's total
    $0 + $442,927 related

  • Huilan Kamita

    CFO

    Total calculated
    $258,808
    From this org
    $0
    From related orgs
    $190,161
    Other
    $68,647
    Hours/week
    4 + 46 related

    Schedule J breakdown matched by us

    Base
    $0 + $190,161 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $53,913 related
    Nontaxable benefits
    $0 + $14,734 related
    Filer's total
    $0 + $258,808 related

  • Chuck Kelley

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 6.5 related

  • Raymond Philips

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 related

  • Jon McKenna

    SECRETARY

    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

  • Kenneth Miller CFA

    DIRECTOR (THROUGH FEBRUARY 2022)

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 related

  • Son-Jai Paik

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 6.5 related

  • Steve Robertson

    DIRECTOR (THROUGH FEBRUARY 2022)

    Total calculated
    $0
    Hours/week
    1 + 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
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 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 4B
KAHALA NUI SENIOR LIVING HAS A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. CONTRIBUTIONS TO THE PLAN IN 2022 WERE: HUILAN KAMITA - $70,840
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

The 10 largest by cash amount. The API serves every itemized grant.

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
2022
Filed
27 October 2023
IRS schema version
2022v5.0
Source object
202303049349301205

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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