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Nonprofiteer
← HONOLULU COMMUNITY ACTION PROGRAM

Form 990 for tax year 2023

Filed by HONOLULU COMMUNITY ACTION PROGRAM.

Totals

Total revenue
$21,933,135
Total expenses
$21,948,969
Contributions and grants received
$21,202,122
Grants paid
$25,000
Program service revenue
$729,633
Investment income
$836
Other revenue
$544
Total assets, end of year
$13,266,758
Total liabilities, end of year
$4,799,642
Net assets or fund balances, end of year
$8,467,116
Program services expenses (Part IX)
$19,219,507
Management and general expenses
$2,729,462
Fundraising expenses
$0
Program service expenses (Part III)
$19,219,507

Program services were 87.6% 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.

  • 1e · Government grants (contributions)

    $21,127,721

  • 1f · All other contributions, gifts and grants

    $74,401

  • 1g · Noncash contributions included above

    $1,500

  • 2a · Program service revenue: CHILD AND SHELTER PROGRAMS

    total $729,633 · related or exempt $729,633

  • 3 · Investment income

    total $836 · excluded $836

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $544 · related or exempt $544

  • 11e · Other revenue, total

    $544

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $25,000 · program services $25,000

  • 5 · Compensation of officers, directors and key employees

    total $386,712 · management and general $386,712

  • 7 · Other salaries and wages

    total $11,099,217 · program services $9,708,934 · management and general $1,390,283

  • 8 · Pension plan contributions

    total $239,233 · program services $209,275 · management and general $29,958

  • 9 · Other employee benefits

    total $1,721,461 · program services $1,411,213 · management and general $310,248

  • 10 · Payroll taxes

    total $822,357 · program services $724,897 · management and general $97,460

  • 11b · Fees: legal

    total $10,482 · program services $2,843 · management and general $7,639

  • 11c · Fees: accounting

    total $80,873 · program services $21,936 · management and general $58,937

  • 11g · Fees: other

    total $954,189 · program services $950,777 · management and general $3,412

  • 13 · Office expenses

    total $363,981 · program services $325,753 · management and general $38,228

  • 16 · Occupancy

    total $1,172,949 · program services $892,409 · management and general $280,540

  • 17 · Travel

    total $284,113 · program services $226,876 · management and general $57,237

  • 20 · Interest

    total $679 · management and general $679

  • 22 · Depreciation, depletion and amortization

    total $850,735 · program services $850,735

  • 23 · Insurance

    total $125,572 · program services $117,003 · management and general $8,569

  • 24a · Other expenses: SUPPLIES

    total $2,980,263 · program services $2,946,257 · management and general $34,006

  • 24b · Other expenses: REPAIR AND MAINTENANCE

    total $279,355 · program services $274,745 · management and general $4,610

  • 24c · Other expenses: TELEPHONE

    total $197,250 · program services $185,167 · management and general $12,083

  • 24d · Other expenses: STAFF DEVELOPMENT

    total $178,230 · program services $169,369 · management and general $8,861

  • 24e · All other expenses

    total $176,318 · program services $176,318

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,624,740 · end of year $2,306,073

  • 2 · Savings and temporary cash investments

    beginning of year $1,805,292 · end of year $628,935

  • 3 · Pledges and grants receivable

    beginning of year $2,084,090 · end of year $3,391,871

  • 4 · Accounts receivable

    beginning of year $115,243 · end of year $50,168

  • 9 · Prepaid expenses and deferred charges

    beginning of year $377,889 · end of year $258,736

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

    $11,094,338

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

    $6,093,527

  • 10c · Land, buildings and equipment, net

    beginning of year $5,125,110 · end of year $5,000,811

  • 15 · Other assets

    beginning of year $1,845,900 · end of year $1,630,164

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,960,985 · end of year $3,622,950

  • 21 · Escrow or custodial account liability

    beginning of year $3,748 · end of year $5,708

  • 25 · Other liabilities

    beginning of year $1,530,581 · end of year $1,170,984

  • 27 · Net assets without donor restrictions

    beginning of year $8,307,484 · end of year $8,294,221

  • 28 · Net assets with donor restrictions

    beginning of year $175,466 · end of year $172,895

Mission and programs · 2023

Mission

POI: PROVIDING OPPORTUNITIES AND INSPIRATION TO ENABLE LOW-INCOME INDIVIDUALS OR FAMILIES TO ACHIEVE SELF-RELIANCE. HCAP'S MISSION IS VERY DEEPLY ROOTED IN ITS RESPONSIVENESS TO THE COMMUNITY AND ITS NEEDS. IT IS HCAP'S BELIEF AND PHILOSOPHY THAT NO INDIVIDUAL SHOULD BE DENIED THE OPPORTUNITY TO SHARE AND CONTRIBUTE FULLY TO THE BEST OF HIS/HER CAPABILITIES IN THE SOCIAL AND ECONOMIC WELL-BEING AND PROSPERITY OF OUR SOCIETY. HENCE, HCAP IS COMMITTED TO ALLEVIATING THE CONDITIONS OF POVERTY ON OAHU BY PROMOTING OPPORTUNITIES FOR THE ECONOMICALLY DISADVANTAGED TO ATTAIN GREATER SOCIAL AND ECONOMIC MOBILITY.

Activities or mission (Part I)

TO PROVIDE OPPORTUNITIES AND INSPIRATION TO ENABLE LOW-INCOME INDIVIDUALS OR FAMILIES TO ACHIEVE SELF-RELIANCE.

  • HCAP HEAD START AND EARLY HEAD START PROVIDES EDUCATIONAL, HEALTH, AND FAMILY WELL-BEING SERVICES TO CHILDREN AND THEIR FAMILIES THROUGH PART-DAY CENTER-BASED PROGRAMS AND HOME-BASED PROGRAMS.

    Expenses $15,043,356

  • COMMUNITY SERVICES BLOCK GRANT EXECUTES VARIOUS SERVICE PROGRAMS CATERING TO THE NEEDS OF LOW-INCOME COMMUNITY MEMBERS THROUGH JOB READINESS TRAINING, NUTRIONAL EDUCATION TO THE ELDERLY, FREE INCOME TAX RETURN FILING SERVICES, AND OTHER WRAP-AROUND COMMUNITY SERVICES.

    Expenses $1,108,672

  • THE KUMUHONUA TRANSITIONAL LIVING CENTER PROVIDES HOUSING, CASE MANAGEMENT SERVICES, AND ONGOING WORKSHOPS AND CLASSES FOR SINGLE ADULTS AND COUPLES (18 AND OVER) WHO ARE HOMELESS OR AT-RISK FOR HOMELESSNESS.

    Expenses $719,185 · Revenue $116,700

  • NA LIMA HANA EMPLOYMENT CORE SERVICES; KUPUNA PROGRAM; LOW-INCOME HOME ENERGY ASSISTANCE PROGRAM; WEATHERIZATION PROGRAM; FULL DAY FULL YEAR PROGRAM; AND HA INITIATIVE - STEM PROGRAM.

    Expenses $2,348,294 · Grants $25,000 · Revenue $613,477

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

Listed in Part VII

  • Blake K Oshiro

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Colleen E Minami

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Donald Aweau

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Edward Mersereau

    BOARD CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Elmer K Kaai

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Frank J Lopez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Joanna Markle

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Lillian Segal

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Linda Ichiyama

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mani Sehgal

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mark J Hashem

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Pauni Nagaseu-Escue

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Roxanne U Bolden

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Terrence H Aratani

    BOARD VICE-CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Virgil Amoroso

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • William Shiroma

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Chanelle Johnson-Kim

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Anne Chipchase

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Candy Matautia

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Glenn Wakai

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Sheri Arima

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kaylee Kalamau

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Shanice Tavita

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kalae Kukahiko

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Robert Ne Piper

    EXECUTIVE DIRECTOR

    Total calculated
    $241,467
    From this org
    $222,236
    From related orgs
    $0
    Other
    $19,231
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $222,236
    Bonus
    $0
    Other
    $0
    Deferred
    $9,200
    Nontaxable benefits
    $10,031
    Filer's total
    $241,467

  • Lynnelle Hasegawa

    DIRECTOR OF FINANCE

    Total calculated
    $143,802
    From this org
    $138,466
    From related orgs
    $0
    Other
    $5,336
    Hours/week
    40

  • Jennifer Tanele

    ASSISTANT HEAD START DIRECTOR

    Total calculated
    $112,449
    From this org
    $101,658
    From related orgs
    $0
    Other
    $10,791
    Hours/week
    40

  • Grant Kogami

    HEAD START DIRECTOR

    Total calculated
    $151,675
    From this org
    $139,841
    From related orgs
    $0
    Other
    $11,834
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,841
    Bonus
    $0
    Other
    $0
    Deferred
    $5,694
    Nontaxable benefits
    $6,140
    Filer's total
    $151,675

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

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 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

The filer's explanations (Part III)

PART I, LINE 1A
A FIRST-CLASS TICKET WAS PURCHASED FOR THE EXECUTIVE DIRECTOR TO ATTEND AN NCAF MEETING HELD IN BOSTON, MASSACHUSETTS DURING AUGUST OF 2023.

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

Provenance

Return type
form_990
Tax year
2023
Filed
29 March 2025
IRS schema version
2023v6.0
Source object
202520919349300002

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

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