- Revenue 2024
- $47,016,414
- Expenses 2024
- $54,716,099
Program services were 66.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- L22
- Classification
- 1000
- Street
- 4389 MALIA STREET
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
3 other organizations in the IRS Business Master File list the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
KAHALA NUI SENIOR LIVING FOUNDATION
EIN 81-4851343
-
KAHALA NUI SENIOR LIVING INC
EIN 81-4797420
-
LIVE WELL INC
EIN 81-4868431
Mission and programs · 2024
Mission
IN THE SPIRIT OF OHANA, KAHALA SENIOR LIVING COMMUNITY AND ITS ASSOCIATES ARE DEDICATED TO SERVING THE UNMET NEEDS OF SENIORS IN HAWAII. WE ARE A NOT-FOR-PROFIT ORGANIZATION THAT PROVIDES A CONTINUUM OF HIGH QUALITY RESIDENTIAL AND HEALTH CARE SERVICES ENABLING OUR RESIDENTS TO LIVE A GRACIOUS HAWAIIAN LIFESTYLE IN AN ENVIRONMENT OF DIGNITY, RESPECT, TRUST, AND FRIENDSHIP.
Activities or mission (Part I)
TO PROVIDE A CONTINUUM OF HIGH QUALITY RESIDENTIAL AND HEALTH CARE SERVICES TO RESIDENTS.
-
KAHALA NUI IS A SENIOR LIVING COMMUNITY LOCATED IN HONOLULU, HAWAII THAT PROVIDES A CONTINUUM OF RESIDENTIAL AND HEALTHCARE SERVICES TO SENIORS. FOUR DISTINCT LEVELS OF CARE ARE OFFERED: INDEPENDENT LIVING, ASSISTED LIVING, MEMORY SUPPORT, AND SKILLED NURSING. KAHALA NUI HAS 270 INDEPENDENT LIVING UNITS FOR SENIORS WHO DON'T REQUIRE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING. HI'OLANI IS KAHALA NUI'S HEALTHCARE CENTER THAT PROVIDES ASSISTED LIVING SERVICES, MEMORY SUPPORT, AND SKILLED NURSING TO RESIDENTS WHO TRANSFER FROM INDEPENDENT LIVING AND TO INDIVIDUALS FROM THE COMMUNITY. HI'OLANI IS LICENSED FOR 69 ASSISTED LIVING BEDS (INCLUDING MEMORY SUPPORT) AND 60 SKILLED NURSING BEDS. IN ADDITION TO HEALTHCARE SERVICES, KAHALA NUI OFFERS A VARIETY OF SERVICES THAT INCLUDE CASUAL AND FORMAL IN-HOUSE DINING, WELLNESS PROGRAMS, RECREATIONAL EVENTS, HOUSEKEEPING AND LINEN SERVICES, SCHEDULED TRANSPORTATION TO ALL MAJOR SHOPPING MALLS AND VARIOUS RELIGIOUS AND MEDICAL FACILITIES, BUILDING AND GROUNDS MAINTENANCE, 24-HOUR SECURITY, AND BUSINESS SERVICES.
Expenses $36,528,677 · Grants $12,613,940 · Revenue $38,210,371
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Craig R CourtsCRAIG R COURTS
PRESIDENT/CEO
- Total calculated
- $618,915
- From this org
- $0
- From related orgs
- $589,388
- Other
- $29,527
- Hours/week
- 25 + 25 related
Schedule J breakdown matched by us
- Base
- $0 + $457,624 related
- Bonus
- $0 + $131,764 related
- Other
- $0
- Deferred
- $0 + $14,297 related
- Nontaxable benefits
- $0 + $15,230 related
- Filer's total
- $0 + $618,915 related
-
Audrey MorabitoAUDREY MORABITO
VICE PRESIDENT & CFO
- Total calculated
- $335,699
- From this org
- $0
- From related orgs
- $313,562
- Other
- $22,137
- Hours/week
- 25 + 25 related
Schedule J breakdown matched by us
- Base
- $0 + $312,162 related
- Bonus
- $0 + $1,400 related
- Other
- $0
- Deferred
- $0 + $9,364 related
- Nontaxable benefits
- $0 + $12,773 related
- Filer's total
- $0 + $335,699 related
-
Maria KinslerMARIA KINSLER
VICE PRESIDENT & COO
- Total calculated
- $297,693
- From this org
- $0
- From related orgs
- $272,408
- Other
- $25,285
- Hours/week
- 22 + 28 related
Schedule J breakdown matched by us
- Base
- $0 + $219,699 related
- Bonus
- $0 + $52,709 related
- Other
- $0
- Deferred
- $0 + $6,799 related
- Nontaxable benefits
- $0 + $18,486 related
- Filer's total
- $0 + $297,693 related
-
Daryn MuraiDARYN MURAI
SENIOR LIVING COUNSELOR
- Total calculated
- $169,390
- From this org
- $152,488
- From related orgs
- $0
- Other
- $16,902
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $152,488
- Bonus
- $0
- Other
- $0
- Deferred
- $3,940
- Nontaxable benefits
- $12,962
- Filer's total
- $169,390
-
Ahmad TadjvarAHMAD TADJVAR
DIRECTOR OF BUILDING OPERATIONS
- Total calculated
- $157,051
- From this org
- $139,730
- From related orgs
- $0
- Other
- $17,321
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $118,131
- Bonus
- $21,599
- Other
- $0
- Deferred
- $3,822
- Nontaxable benefits
- $13,499
- Filer's total
- $157,051
-
Shirley MorcaSHIRLEY MORCA
NURSE
- Total calculated
- $151,417
- From this org
- $134,215
- From related orgs
- $0
- Other
- $17,202
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $134,215
- Bonus
- $0
- Other
- $0
- Deferred
- $4,636
- Nontaxable benefits
- $12,566
- Filer's total
- $151,417
-
Jay SarmientoJAY SARMIENTO
ASSISTANT DIRECTOR OF NURSING
- Total calculated
- $146,113
- From this org
- $133,255
- From related orgs
- $0
- Other
- $12,858
- Hours/week
- 40
-
Ester SorianoESTER SORIANO
REGISTERED NURSE
- Total calculated
- $142,115
- From this org
- $126,969
- From related orgs
- $0
- Other
- $15,146
- Hours/week
- 40
-
Ross MurakamiROSS MURAKAMI
CHAIR
- Total calculated
- $0
- Hours/week
- 3 + 4 related
-
Jon McKennaJON MCKENNA
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 3 + 4 related
-
Frank Tokioka IIFRANK TOKIOKA II
SECRETARY/TREASURER
- Total calculated
- $0
- Hours/week
- 3 + 4 related
-
Sheila ChongSHEILA CHONG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Ben DookchitraBEN DOOKCHITRA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Kamal Masaki MDKAMAL MASAKI MD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Iris MatsumotoIRIS MATSUMOTO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 1.5 related
-
Son-Jai PaikSON-JAI PAIK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 3 + 4 related
-
Raymond PhillipsRAYMOND PHILLIPS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Steve RobertsonSTEVE ROBERTSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Kent TsukamotoKENT TSUKAMOTO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 1 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $47,016,414
- Expenses
- $54,716,099
- Contributions
- $111,711
- Grants paid
- $12,613,940
-
2023
- Revenue
- $38,583,616
- Expenses
- $40,594,752
- Contributions
- $6,836
- Grants paid
- $2,252,500
-
2022
- Revenue
- $33,726,359
- Expenses
- $37,778,468
- Contributions
- $1,082,630
- Grants paid
- $309,496
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2024 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2023 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2022 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2021 · 990
- Revenue
- $44,365,985
- Expenses
- $37,862,571
- Assets (EOY)
- $275,964,895
-
2021 · 990
- Revenue
- $44,365,985
- Expenses
- $37,862,571
- Assets (EOY)
- $275,964,895
-
2020 · 990
- Revenue
- $33,303,237
- Expenses
- $34,924,786
- Assets (EOY)
- $257,543,386
-
2019 · 990
- Revenue
- $40,231,647
- Expenses
- $34,336,405
- Assets (EOY)
- $235,206,759
-
2018 · 990
- Revenue
- $36,958,211
- Expenses
- $34,193,518
- Assets (EOY)
- $213,115,761
-
2017 · 990
- Revenue
- $34,807,611
- Expenses
- $32,430,860
- Assets (EOY)
- $208,217,862
-
2016 · 990
- Revenue
- $35,703,085
- Expenses
- $32,118,063
- Assets (EOY)
- $195,472,981
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
-
KAHALA NUI SENIOR LIVING FOUNDATION
$12,613,940
2024 GENERAL OPERATING SUPPORT & TRANSFER OF ENDOWMENT FUNDS
-
$2,000,000
2023 GENERAL OPERATING SUPPORT
-
KAHALA NUI SENIOR LIVING FOUNDATION
$220,000
2023 GENERAL OPERATING SUPPORT
-
KAHALA NUI SENIOR LIVING FOUNDATION
$220,000
2022 GENERAL OPERATING SUPPORT
-
$57,645
2022 HOT MEALS FOR COMMUNITY SENIORS
-
$25,000
2023 SCHOLARSHIPS
-
$7,500
2023 SPONSORSHIP
Grants received
-
KAHALA NUI SENIOR LIVING FOUNDATION
$352,299
2022 GENERAL OPERATING SUPPORT
-
2024 RESIDENT LIFE ENRICHMENT
-
$10,000
2022 HUMAN SERVICES
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
501(C)(3) · SUPPORT SUBSIDIARY ORGANIZATIONS · HI
-
501(C)(3) · ADULT DAY CARE · HI
-
KAHALA NUI SENIOR LIVING FOUNDATION INC
501(C)(3) · FUNDRAISING · HI
Declared as related by
-
On its 2024 return
-
On its 2024 return as a controlled entity
-
KAHALA NUI SENIOR LIVING FOUNDATION
On its 2024 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.