2023-11-14T20:22:51-06:00 2022-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-01-01 990335929 THE ARCADIA FOUNDATION ARCA 8089410941 1434 PUNAHOU STREET HONOLULU HI 96822 VIVIAN LAI CHIEF FINANCIAL OFFICER 8089410941 2023-11-14 1 VIVIAN LAI 999009999 0 RODNEY M HARANO P00389596 8085311040 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z VIVIAN LAI 1434 PUNAHOU STREET HONOLULU HI 96822 1072367 0 X ARCADIA.ORG X 1998 HI THE ARCADIA FOUNDATION IS A SUPPORTING ORGANIZATION FOR ARCADIA COMMUNITY SERVICES, INCLUDING SUPPORTING THE NEEDS OF THE RESIDENTS OF RETIREMENT FACILITIES ASSOCIATED WITH ARCADIA COMMUNITY SERVICES WHO HAVE EXHAUSTED THEIR RESOURCES, AND TO PROVIDE BENEFITS TO AND SERVICE THE NEEDS OF THE ELDERLY OF THE GREAT HAWAII COMMUNITY. 11 9 0 9 0 0 1178964 289883 4890 3603 1518133 266384 25554 18516 2727541 578386 244132 412141 0 0 0 0 0 0 0 50861 94339 294993 506480 2432548 71906 24846111 22312439 1793052 1592290 23053059 20720149 X THE ARCADIA FOUNDATION IS A SUPPORTING ORGANIZATION FOR ARCADIA COMMUNITY SERVICES, INCLUDING SUPPORTING THE NEEDS OF THE RESIDENTS OF RETIREMENT FACILITIES ASSOCIATED WITH ARCADIA COMMUNITY SERVICES WHO HAVE EXHAUSTED THEIR RESOURCES, AND TO PROVIDE BENEFITS TO AND SERVICE THE NEEDS OF THE ELDERLY OF THE GREAT HAWAII COMMUNITY. 0 0 412141 412141 33 THE ARCADIA FOUNDATION IS THE SUPPORTING ORGANIZATION FOR ARCADIA COMMUNITY SERVICES (ACS), SUPPORTING THE NEEDS OF THE RESIDENTS OF RETIREMENT FACILITIES ASSOCIATED WITH ACS WHO HAVE EXHAUSTED THEIR RESOURCES, AND AS IT DETERMINES IN ITS SOLE DISCRETION, TO PROVIDE BENEFITS TO AND SERVE THE NEEDS OF THE ELDERLY OF THE GREATER HAWAII COMMUNITY. 35495 21925 BEGINNING IN 2018, THE ORGANIZATION CONTINUED THE OPERATIONS OF ARCADIA MEMORIAL IRREVOCABLE TRUST (A RELATED ORGANIZATION), WHICH PROVIDES ADDITIONAL SERVICES AND ITEMS OF CARE AND COMFORT NOT OTHERWISE PROVIDED FOR THE BENEFIT OF THE RESIDENTS OF ARCADIA RESIDING IN THE ARCADIA HEALTH CARE CENTER. THE SERVICES INCLUDE ENTERTAINMENT, EXCURSIONS, TRANSPORTATION, A WALK-COMPANION PROGRAM AS WELL AS OTHER PERSONAL SERVICE SUCH AS MASSAGES, MANICURES AND PEDICURES. THE ORGANIZATION IS A MEMBER OF THE ARCADIA FAMILY OF COMPANIES. THE ARCADIA FAMILY OF COMPANIES ACT AS A UNIFIED ORGANIZATION IN PROVIDING BENEFIT TO THE RESIDENTS, CLIENTS AND MEMBERS THEY SERVE, AS WELL AS TO THE HONOLULU COMMUNITY AT LARGE, WITH AN EMPHASIS TOWARDS HELPING SENIORS IN THE COMMUNITY. SEE SCHEDULE O FOR THE STATEMENT OF COMMUNITY BENEFIT FOR THE YEAR ENDED DECEMBER 31, 2022. STATEMENT OF COMMUNITY BENEFITIN 2010, ARCADIA COMMUNITY SERVICES, A NONPROFIT CORPORATION, WAS ORGANIZED TO SUPPORT THE MISSION, PROGRAMS, AND SERVICES OF ARCADIA RETIREMENT RESIDENCE (ARCADIA) AND CRAIGSIDE RETIREMENT RESIDENCE (15 CRAIGSIDE) AND COORDINATE THE EFFORTS OF OUR FAMILY OF COMPANIES, INCLUDING OUR HOME AND COMMUNITY BASED PROGRAMS. IN 2011, 15 CRAIGSIDE COMPLETED BUILDING ITS NEW LIFE PLAN COMMUNITY (LPC) AND BEGAN OPERATIONS. TOGETHER WITH THE OTHER RELATED ARCADIA SUPPORT ORGANIZATIONS, THE ARCADIA FOUNDATION (TAF), ARCADIA HOME HEALTH SERVICES (AHHS), ARCADIA ELDER SERVICES (AES), ARCADIA AT HOME (AAH), AND THE ARCADIA ADULT DAY CARE AND DAY HEALTH CENTER (AADCDH), HALE OLA KINO BY ARCADIA (HOKA), AND THE ARCADIA FAMILY OF COMPANIES (AFC) ACTS AS A UNIFIED ORGANIZATION IN PROVIDING BENEFIT TO THE RESIDENTS, CLIENTS AND MEMBERS THEY SERVE, AS WELL AS TO THE HONOLULU COMMUNITY AT LARGE, WITH THE CORE PURPOSE OF SERVING AND PROTECTING THE LIVES OF HAWAII'S KUPUNA.ARCADIA IS HAWAII'S OLDEST PRE-EMINENT LPC AND IS THE FIRST LPC IN HAWAII ACCREDITED BY THE COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES AND THE CONTINUING CARE ACCREDITATION COMMISSION (CARF-CCAC). ARCADIA OFFERS LIFETIME RESIDENCY WITH A CONTINUUM OF CARE THAT BEGINS WITH INDEPENDENT LIVING IN ONE'S APARTMENT WITH ACCESS TO AN ARRAY OF ACTIVITIES, WELLNESS PROGRAMS, HEALTH CARE SERVICES, FOOD, PERSONAL ASSISTANCE, IF REQUESTED, SECURITY, MAINTENANCE, HOUSEKEEPING AND LINEN SERVICE, AND ALONG THE CONTINUUM, IF NEEDED, ASSISTED LIVING, SKILLED AND INTERMEDIATE LONG TERM CARE, SPECIAL CARE FOR THOSE WHO DEVELOP ALZHEIMER'S DISEASE AND DEMENTIA, AND END OF LIFE CARE. 15 CRAIGSIDE OFFERS PROGRAMS AND SERVICES SIMILAR TO ARCADIA, AND AAH OFFERS A SIMILAR LIFE-CARE GUARANTEE AND PROGRAM WHILE A MEMBER RESIDES IN HIS/HER/THEIR HOME.ARCADIA, AND ITS FAMILY OF COMPANIES, ARE GUIDED BY A VISION THAT CALLS EVERY COMPANY TO PROVIDE OPTIMUM EFFORT IN SUPPORT OF ITS RESIDENTS, CLIENTS AND MEMBERS, AND TO PROVIDE BENEFITS AND SERVICES TO SENIORS IN THE GREATER COMMUNITY. THROUGHOUT ARCADIA'S 56-YEAR HISTORY, IT HAS CONSISTENTLY DEMONSTRATED A CLEAR AND CONSISTENT CHARITABLE PURPOSE: PROVIDING SENIOR LIVING EXCELLENCE IN A GRACIOUS, COMPASSIONATE AND DYNAMIC ENVIRONMENT WITH A SUPERIOR CONTINUUM OF ASSURED LIFETIME CARE TO MEET THE SPIRITUAL, PHYSICAL AND SOCIAL NEEDS OF EVERY RESIDENT. IN 2005, ARCADIA BEGAN TO DOCUMENT THE WAYS AFC HAS SERVED THE HAWAII COMMUNITY. THE FOLLOWING ARE EXAMPLES OF THE MANY WAYS IN WHICH AFC AND ITS PERSONNEL HAVE SERVED THE COMMUNITY IN 2022. THE ESTIMATED TOTAL VALUE OF THE COMMUNITY BENEFITS PROVIDED WAS OVER $1,300,000.1. UNCOMPENSATED (CHARITY CARE)ARCADIA AND 15 CRAIGSIDE CONTINUED TO PROVIDE SERVICES TO RESIDENTS AND MEMBERS WHO HAVE EXHAUSTED THEIR FUNDS, AS LONG AS THEY HAVE NOT WILLFULLY DEPLETED THEIR ASSETS. DURING 2022, THESE SERVICES, IF VALUED AT THE USUAL AND CUSTOMARY AMOUNTS CHARGED BY THE COMMUNITIES, AMOUNTED TO $652,596 AT ARCADIA AND $372,194 AT 15 CRAIGSIDE. ARCADIA, 15 CRAIGSIDE AND AAH ALSO PROVIDED HEALTH CARE SERVICES AT REDUCED RATES TO RESIDENTS AND MEMBERS WHO REQUIRED ASSISTANCE. DIFFERENCE IN RATES AMOUNTED TO $68,472 FOR ARCADIA AND $27,330 FOR AAH IN 2022.2. HOSPICE CAREDURING 2022, ARCADIA AND 15 CRAIGSIDE CONTINUED WITH A PROGRAM OF PROVIDING END OF LIFE CARE AND SUPPORTIVE CARE, IN CONNECTION WITH LOCAL MEDICARE CERTIFIED HOSPICE ORGANIZATIONS, TO SHORT-TERM RESIDENTS WHO HAVE BEEN ADMITTED DIRECTLY INTO ARCADIA'S AND 15 CRAIGSIDE'S RESPECTIVE HEALTH CARE CENTERS WITHOUT PREVIOUSLY BEING RESIDENTS OF ARCADIA OR 15 CRAIGSIDE. 3. SUPPORT FOR ARCADIA'S HEALTH CARE CENTERTHE ARCADIA MEMORIAL IRREVOCABLE TRUST FUND UNDER TAF PROVIDED $35,495 IN ADDITIONAL SERVICES AND ITEMS OF CARE AND COMFORT NOT OTHERWISE PROVIDED, FOR THE BENEFIT OF THE RESIDENTS RESIDING IN ARCADIA'S HEALTH CARE CENTER. SERVICES INCLUDED ENTERTAINMENT, A WALKING-COMPANION PROGRAM, AS WELL AS OTHER PERSONAL SERVICES SUCH AS MASSAGES, MANICURES AND PEDICURES.4. CORPORATE DONATIONSTHE AFC MADE COLLECTIVE DONATIONS OVER $17,000 IN 2022 TO COMMUNITY NOT FOR PROFIT ORGANIZATIONS THAT ADMINISTER AND/OR SUPPORT PROGRAMS AND SERVICES FOR SENIORS AND OTHERS IN NEED THROUGHOUT THE COMMUNITY. SOME OF THESE PROGRAMS AND SERVICES INCLUDE THE ALZHEIMER'S ASSOCIATION, FUNDER HUI HEALTHCARE ASSOCIATION OF HAWAII, ST. FRANCIS FOUNDATION, AND THE CAREGIVER FOUNDATION.5. PARTNERSHIP WITH THE UNITED CHURCH OF CHRISTIN MARCH 2017, TAF ESTABLISHED A SPECIAL FUND FOR THE BENEFIT OF THE UNITED CHURCH OF CHRIST'S (UCC) VETERANS OF THE CROSS FUND. TAF AND THE HAWAII CONFERENCE FOUNDATION (HCF) WOULD EACH CONTRIBUTE $12,000 ANNUALLY AND ADDITIONAL AMOUNTS AS NEEDED TO THE SPECIAL FUND TO ASSIST IN THE CARE OF RETIRED UCC MINISTERS. IN 2022, HCF CONTRIBUTED $7,450 AND TAF CONTRIBUTED $8,350 TO THE FUND. DURING THE YEAR, $14,530 FROM THIS FUND WAS USED TO SUPPORT THE CARE OF A VETERAN OF THE CROSS AT ARCADIA. THE SPECIAL FUND CLOSED IN JULY UPON THE PASSING OF THE LAST SUPPORTED VETERAN. FROM 2017 TO 2022, THE FUND CONTRIBUTED OVER $147,000 IN SUPPORT OF TWO VETERANS. ADDITIONALLY, THE AFC ALSO PROVIDED SERVICES AT DISCOUNTED RATES IN EXCESS OF $310,000 OVER THE FIVE YEARS (SEE #1 ABOVE). IN AUGUST 2018, TAF HAD THE BOARD PERMISSION TO EAR-MARK UP TO $2,000,000 OVER A 10-YEAR-PERIOD AS A SPECIAL FUND IN SUPPORT OF UCC'S GENERATIONS OF SERVICE CAMPAIGN. THE GOAL OF THE CAMPAIGN WAS TO RAISE $6,000,000 TO SUPPORT RETIRED HAWAII UCC MINISTERS AND RETIRED UCC CHURCH WORKERS. IN 2022, TAF CONTRIBUTED $250,000 TO THE SPECIAL FUND. TO-DATE, $510,800 HAS BEEN DONATED TO THE FUND. 6. USE OF FACILITIESTHE FOLLOWING ARE EXAMPLES OF THE USE OF AFC FACILITIES BY COMMUNITY GROUPS WITHOUT CHARGE. ARCADIA AND 15 CRAIGSIDE SUPPLIED OVER $5,000 IN FOOD, SUPPLIES AND RESOURCES FOR THESE EVENTS.THE NON-PROFIT AND OTHER ORGANIZATIONS HAD MEETINGS AND CONFERENCES AT ARCADIA USING ITS CONFERENCE ROOM, CHAPEL OR SOLARIUM INCLUDED: KOKUA COUNCIL AND THE HAWAII FAMILY CAREGIVER COALITION. 7. COMMUNITY-RELATED VOLUNTEER SERVICE OF EMPLOYEES AND RESIDENTS OF THE ARCADIA FAMILY OF COMPANIESARCADIA AND 15 CRAIGSIDE RESIDENTS VOLUNTEERED FOR NON-PROFIT ORGANIZATIONS. SOME EXAMPLES INCLUDE PREPARING MAILERS AND PACKETS FOR JEWISH COMMUNITY SERVICES OF HAWAII AND KUKUI CENTER; MAKING AND DONATING DOG TREATS TO THE HAWAIIAN HUMANE SOCIETY AND PAWS OF HAWAII; AND ASSISTING IN INSPECTING AND SORTING PRODUCE DONATIONS AT THE HAWAII FOODBANK. IN ADDITION, ARCADIA AND 15 CRAIGSIDE HOSTED FOOD BANK DRIVES OPEN TO RESIDENTS AND STAFF AND COLLECTED FOOD DONATIONS FOR THOSE IN THE HAWAII COMMUNITY WHO STRUGGLE WITH FOOD INSECURITY.DURING THE HOLIDAY SEASON, THE HOME AND COMMUNITY-BASED SERVICES TEAM GENEROUSLY DONATED GIFTS TO KUPUNA IN THE COMMUNITY THROUGH THE SALVATION ARMY'S ANGEL TREE.THE CHIEF EXECUTIVE OFFICER VOLUNTEERED PERSONAL TIME, ESTIMATED IN EXCESS OF 100 HOURS, TALENTS AND SERVICES TO NON-PROFIT ORGANIZATIONS THROUGHOUT THE YEAR. SHE SERVED ON THE OAHU WORKFORCE DEVELOPMENT BOARD (OWDB) IN 2022 AND HELD THE POSITION OF THE CHAIR OF THE PERFORMANCE MEASURES & ACCOUNTABILITY COMMITTEE. OWDB IS ONE OF FOUR LOCAL WORKFORCE DEVELOPMENT BOARDS IN HAWAII ESTABLISHED BY THE FEDERAL WORKFORCE INNOVATION AND OPPORTUNITY ACT (WIOA) OF 2014. THE BOARD IS ADMINISTRATIVELY ATTACHED TO THE DEPARTMENT OF BUDGET AND FISCAL SERVICES AND IS FEDERALLY MANDATED TO OVERSEE WIOA TITLE I PROGRAMS AT THE AMERICAN JOB CENTER HAWAII. ADDITIONALLY, SHE ALSO SERVED ON THE POLICY ADVISORY BOARD FOR ELDERLY AFFAIRS (PABEA), AS WELL AS THE BOARD'S LEGISLATIVE COMMITTEE IN 2022. THIS IS A BOARD THAT PROVIDES COMMUNITY INPUT TO THE EXECUTIVE OFFICE ON AGING (EOA). THE PABEA MEMBERSHIP CONSISTS OF OLDER ADULT CONSUMERS, SERVICE PROVIDERS, AND OTHERS IN THE FIELD OF AGING. PABEA ADVISES THE EOA DIRECTOR IN THE FOLLOWING AREAS: IDENTIFICATION OF ISSUES AND ALTERNATIVE APPROACHES TO SOLUTIONS; THE DEVELOPMENT OF POSITION STATEMENTS AND PAPERS; ADVOCACY AND LEGISLATIVE ACTIONS; AND PROGRAM DEVELOPMENT AND OPERATIONS. 8. COMMUNITY SUPPORT AND PRESENTATIONSARCADIA HAS A PARTNERSHIP WITH WINNERS AT WORK, A NON-PROFIT ORGANIZATION WITH A MISSION OF HELPING DISABLED INDIVIDUALS SEE MEANINGFUL INCLUSION IN THE COMMUNITY. THE AFC HAS AN EMPLOYEE THROUGH THIS PARTNERSHIP IN A POSITION BUILT SPECIFIC TO HER ABILITIES. SHE HAS BEEN A VALUABLE ADDITION TO THE COMPANY SINCE 1997.TO SUPPORT THE CULTIVATION OF THE HEALTHCARE WORKFORCE, ARCADIA AND 15 CRAIGSIDE SERVED AS A TRAINING SITE FOR NURSING STUDENTS FROM KAPIOLANI COMMUNITY COLLEGE. STUDENTS RECEIVED HANDS-ON EXPERIENCE TO PRACTICE WHAT THEY LEARNED IN THE CLASSROOM AT BOTH ARCADIA'S AND 15 CRAIGSIDE'S HEALTH CARE CENTERS. DURING 2022, SEVERAL GROUPS OF 5 TO 8 STUDENTS EACH RECEIVED CLINICAL TRAINING OVER AN EIGHT-DAY PERIOD.IN ORDER TO PROVIDE INFORMATION AND BUILD AWARENESS TO HIGH SCHOOL AND COLLEGE STUDENTS REGARDING SENIOR LIVING, HEALTHCARE PROFESSIONALS OF THE AFC PRESENTED CAREERS AND HEALTH CARE OVERVIEW TO PROGRAMS AT VARIOUS SCHOOLS THROUGHOUT THE YEAR, INCLUDING THE FARRINGTON HEALTH ACADEMY, PEARL CITY HEALTH ACADEMY, KALANI HEALTH ACADEMY, KAPIOLANI COMMUNITY COLLEGE NURSE AIDE PROGRAM, AND THE JOHN A. BURNS SCHOOL OF MEDICINE'S GERIATRIC MEDICINE FELLOWSHIP PROGRAM. ADDITIONALLY, THE AFC HOSTED STUDENT VOLUNTEERS FROM THE KALANI HEALTH ACADEMY AT ARCADIA, 15 CRAIGSIDE, AND THE ARCADIA ADULT DAY CARE CENTER. WE ALSO MENTORED A STUDENT VOLUNTEER AT THE CENTER FOR A SCHOOL YEAR.9. MEAL SERVICE AND DELIVERY TO SENIORS IN HONOLULUDURING THE YEAR, AHHS'S MEAL DELIVERY SERVICE PROGRAM PROVIDED SENIORS IN HONOLULU WITH HOT, NUTRITIOUS MEALS AT REASONABLE PRICES. IN ADDITION, THE MEAL PREPARATION SERVICE WAS ABLE TO ACCOMMODATE CLIENTS NEEDING PARTICULAR DIETS BECAUSE OF HEALTH REASONS, A SERVICE THAT MOST MOBILE MEAL SERVICES ARE UNABLE TO RENDER. OVER 4,500 DELIVERIES WERE MADE IN 2022 WHICH WAS A VITAL SERVICE TO HELP SENIORS TO SAFELY STAY HOME DURING THE PANDEMIC AND LIMIT EXPOSURE.10. HOME CARE IN SUPPORT OF SENIORSAHHS WAS FORMED IN MARCH, 2003 TO PROVIDE QUALITY CARE TO SENIORS IN HONOLULU IN THE COMFORT OF THEIR OWN HOMES. ARCADIA, IN FORMING THIS SUPPORT ORGANIZATION, RECOGNIZED THAT MANY SENIORS WHO COULD USE HELP PREFERRED TO CONTINUE TO LIVE IN THEIR CURRENT RESIDENCES.THE PROGRAM CONTINUES TO PROVIDE REASONABLY PRICED SERVICES BASED ON ARCADIA'S MISSION OF PROVIDING EXCELLENCE IN CARE WITH COMPASSION. THE SERVICES AVAILABLE INCLUDE PERSONAL CARE SERVICES AND COMPANION SERVICES, LIMITED HEALTH CARE SERVICES, HOUSEKEEPING, AND TRANSPORTATION SERVICES. THE PROGRAM SERVED OVER 250 CLIENTS AS OF DECEMBER 31, 2022.PROTECTING THE HEALTH AND WELL-BEING OF ITS RESIDENTS, CLIENTS, MEMBERS AND EMPLOYEES IS A TOP PRIORITY FOR AFC. THROUGHOUT 2020 AND 2022, AFC ENHANCED A COMPREHENSIVE PANDEMIC RESPONSE PLAN FOR ITS LIFE PLAN COMMUNITIES AND HOME AND COMMUNITY BASED SERVICES TO MINIMIZE THE IMPACT OF COVID-19 ON THE WORKPLACE. THIS ALLOWED AFC EMPLOYEES TO CONTINUE TO CARE FOR CLIENTS AT HOME SAFELY DURING THE PANDEMIC.11. DEVELOPING A SENIOR COMMUNITY WITHOUT WALLSTHE AFC HAS DEVELOPED AN "LPC WITHOUT WALLS" PROGRAM IN HONOLULU. THIS CONCEPT PROVIDES SERVICES SIMILAR TO THOSE PROVIDED BY ARCADIA AND 15 CRAIGSIDE, INCLUDING A LIFE CARE AGREEMENT, EXCEPT THAT THE SERVICES ARE PROVIDED IN A MEMBER'S HOME FOR THOSE SENIORS WHO PREFER "AGING IN PLACE" AT HOME. DURING 2014, THE HONOLULU COMMUNITY WAS INTRODUCED TO THIS NEW CONCEPT. MEMBER SERVICES COMMENCED IN APRIL 2015. AS OF DECEMBER 31, 2022, THERE WERE 54 MEMBERS IN THE PROGRAM. DURING 2021 AND AT THE BEGINNING OF 2022, MEMBERS' ACCESS TO ARCADIA AND 15 CRAIGSIDE WERE LIMITED TO PART OF THE YEAR DUE TO COVID-19 RESTRICTIONS AT THE COMMUNITIES. ARCADIA AT HOME REIMAGINED WAYS AND ACTIVITIES TO ENGAGE WITH MEMBERS WHILE KEEPING THEM SAFE.12. HALE OLA KINO BY ARCADIATHE AFC ASSUMED OWNERSHIP AND OPERATIONS OF HALE OLA KINO, A 32-BED SKILLED NURSING HOME IN ONE KALAKAUA SENIOR LIVING ASSOCIATION, RAN BY NATIONAL SENIOR LIVING COMMUNITY OPERATOR LIFE CARE SERVICES, LLC FOR THE PAST 25 YEARS. OPERATIONS UNDER THE AFC STARTED IN NOVEMBER 2022 UNDER A NEWLY INCORPORATED NON-PROFIT, HALE OLA KINO BY ARCADIA (HOKA) WHICH WELCOMED LIFE CARE SERVICES TEAM MEMBERS AND ALLOWED MINIMAL DISRUPTION TO CARE AND SERVICES TO THE RESIDENTS. HAWAII CONTINUES TO SEE SIGNIFICANT GROWTH IN ITS 65-AND-OLDER POPULATION WITH AN AVERAGE GROWTH RATE OF APPROXIMATELY 3.5% ANNUALLY. THERE CONTINUES TO BE A SHORTAGE OF NURSING HOMES IN HAWAII, WITH WAHIAWA GENERAL'S LONG-TERM CARE FACILITY BEING THE LATEST TO SHUT ITS DOORS IN JULY 2022. AFC FELT THAT THIS ACQUISITION WAS THE RIGHT THING TO DO, TO FURTHER ITS MISSION OF SERVING HAWAII'S KUPUNA BY EXPANDING ITS NETWORK OF SERVICES, WHILE INCREASING SUPPORT FOR ITS EXISTING PROGRAMS. TAF CONTRIBUTED $103,500 IN 2022 FOR THE ACQUISITION OF HALE OLA KINO. 447636 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X VIVIAN LAI 8089410941 1434 PUNAHOU STREET HONOLULU HI 96822 MARTIN ZORN CHAIRMAN 1.00 9.00 X X 0 0 0 KATHY AOKI VICE CHAIR 0.50 4.00 X X 0 0 0 KOREN DREHER TREASURER 0.50 4.00 X X 0 0 0 CORLIS CHANG SECRETARY 0.50 4.00 X X 0 0 0 ANDREW BUNN BOARD MEMBER 0.50 4.00 X 0 0 0 REV DR DAVID POPHAM BOARD MEMBER 0.50 4.00 X 0 0 0 LAURA REICHARDT BOARD MEMBER 0.50 4.00 X 0 0 0 KENT REINKER BOARD MEMBER 0.50 4.00 X 0 0 0 LUCAS SAYIN BOARD MEMBER 0.50 4.00 X 0 0 0 SUZIE SCHULBERG PRESIDENT & CEO 4.00 46.00 X X 0 343584 32340 VIVIAN LAI CFO 4.00 46.00 X X 0 248875 18709 0 592459 51049 0 0 1 0 0 289883 289883 ALTERATIONS 900099 3571 3571 MISCELLANEOUS REVENUE 900099 32 32 3603 231729 231729 518423 483768 34655 34655 34655 161 0 161 161 28568 10213 18355 18355 578386 21958 0 266545 369966 369966 42175 42175 4586 4586 42280 42280 40206 35495 4711 1000 1000 115 115 3431 3431 MISCELLANEOUS 2706 2706 DUES AND SUBSCRIPTIONS 12 12 LICENSE AND PERMITS 3 3 506480 447636 58844 0 1438216 721786 36614 20572 12689746 10734794 10681535 10835287 24846111 22312439 3664 1793052 1588626 1793052 1592290 X 21642979 19613246 1410080 1106903 23053059 20720149 24846111 22312439 X 71906 -2529715 124899 X 0 1 X 1 0 X X 1 ARCADIA RETIREMENT RESIDENCE 990256226 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE A, PART I, LINE 12G, COLUMN (VI): ADDITIONAL SERVICES PROVIDED TO RESIDENTS IN THE ARCADIA HEALTH CARE CENTER. PART IV, SECTION B, LINE 1: THE SOLE MEMBER OF THE ARCADIA FOUNDATION ("TAF") IS ARCADIA COMMUNITY SERVICES ("ACS"). ACS WAS CREATED TO PROVIDE CENTRALIZED MANAGEMENT IN AREAS SUCH AS FINANCE, MARKETING, HUMAN RESOURCES, INFORMATION TECHNOLOGY, AND ENVIRONMENTAL SERVICES IN ORDER TO MINIMIZE OPERATING COSTS OF MULTI-SITE ACTIVITIES AND TO MONITOR AND PROVIDE CONSISTENCY OF OPERATIONS OF THE ARCADIA RETIREMENT RESIDENCE ("ARR") AND OTHER SUPPORTING ORGANIZATIONS. FUNDS TO CARRYOUT ACS' ACTIVITIES ARE FROM DONATIONS TO ACS FROM THE SUPPORTED ORGANIZATIONS AND OTHER SUPPORT ORGANIZATIONS TO ARR, INCLUDING TAF. PART IV, SECTION B, LINE 2: THE SOLE MEMBER OF THE ARCADIA FOUNDATION ("TAF") IS ARCADIA COMMUNITY SERVICES ("ACS"). ACS WAS CREATED TO PROVIDE CENTRALIZED MANAGEMENT IN AREAS SUCH AS FINANCE, MARKETING, HUMAN RESOURCES, INFORMATION TECHNOLOGY, AND ENVIRONMENTAL SERVICES IN ORDER TO MINIMIZE OPERATING COSTS OF MULTI-SITE ACTIVITIES AND TO MONITOR AND PROVIDE CONSISTENCY OF OPERATIONS OF THE ARCADIA RETIREMENT RESIDENCE ("ARR") AND OTHER SUPPORTING ORGANIZATIONS. FUNDS TO CARRYOUT ACS' ACTIVITIES ARE FROM DONATIONS TO ACS FROM THE SUPPORTED ORGANIZATIONS AND OTHER SUPPORT ORGANIZATIONS TO ARR, INCLUDING TAF. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 BERNSTEIN & CO INVESTMENTS 10127243 F CETERA FINANCIAL SERVICES 460149 F ANNUITY 119605 F GRIFFIN CAPITAL 27797 F 10734794 INTERCOMPANY RECEIVABLES 10835287 10835287 LIABILITY UNDER GIFT ANNUITIES 1074426 INTERCOMPANY PAYABLE 514200 1588626 X PART X, LINE 2: IN EVALUATING A TAX POSITION FOR RECOGNITION, ARCADIA EVALUATES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX POSITION IS MEASURED AND RECOGNIZED ON THE ENTITIES' FINANCIAL STATEMENTS AS THE LARGEST AMOUNT OF TAX BENEFIT THAT, IN MANAGEMENT'S JUDGMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. ARCADIA FILES INFORMATION RETURNS IN THE UNITED STATES (U.S.) FEDERAL JURISDICTION. ARCADIA'S EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THE 2019 THROUGH 2022 TAX YEARS FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2022 DUE TO THE STATUTES OF LIMITATIONS. ARCADIA DID NOT RECOGNIZE ANY TAX LIABILITIES FOR INCOME TAX ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2022 AND 2021. IT IS ARCADIA'S POLICY TO RECOGNIZE INTEREST ACCRUED RELATED TO UNDERPAYMENT OF INCOME TAXES IN INTEREST EXPENSE AND PENALTIES IN ADMINISTRATIVE EXPENSES. 1 THE PENSION BOARDS - UNITED CHURCH OF CHRIST 475 RIVERSIDE DRIVE ROOM 1020 NEW YORK NY 10115 135562403 501(C)(3) 250000 0 TO SUPPORT THE ORGANIZATION'S GENERATIONS OF SERVICE CAMPAIGN FOR MINISTERIAL ASSISTANCE HALE OLA KINO BY ARCADIA 1434 PUNAHOU STREET HONOLULU HI 96822 883591628 501(C)(3) 103491 0 CONTRIBUTION OF CAPITAL TO FUND THE PURCHASE OF HALE OLA KINO 2 HEALTH CARE SERVICES 1 42175 N/A N/A PART I, LINE 2: GRANTS AND DONATIONS ARE EVALUATED ON A CASE BY CASE BASIS BY THE CEO AND CFO. INDIVIDUAL CONTRIBUTIONS OF OVER $10,000 ARE APPROVED BY THE BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 0 SUZIE SCHULBERG PRESIDENT & CEO 0 292929 0 40000 0 10655 0 25968 0 6372 0 375924 0 0 VIVIAN LAI CFO 0 208549 0 30000 0 10326 0 18709 0 0 0 267584 0 0 PART I, LINE 3 THE CEO AND CFO ARE COMPENSATED BY A RELATED ORGANIZATION. THE SALARY AND COMPENSATION OF THE CEO IS RECOMMENDED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND THEN REVIEWED AND VOTED UPON BY THE FULL BOARD. THE SALARY AND COMPENSATION OF OTHER MANAGEMENT EMPLOYEES ARE SET BY MANAGEMENT UNDER THE DIRECTION OF THE CEO, WHICH IS NOT SPECIFICALLY REVIEWED BY THE BOARD. IN DETERMINING COMPENSATION, MANAGEMENT, IN PART, RELIES ON THE FINDINGS OF THE HUMAN RESOURCES DEPARTMENT IN REVIEWING COMPENSATION OF LOCAL BUSINESSES (AS PROVIDED BY THE HAWAII EMPLOYER'S COUNCIL) AND LOCAL AND NATIONAL COMPENSATION STUDIES FOR CONTINUING CARE RETIREMENT COMMUNITIES, GENERAL HEALTHCARE, HOSPITALITY, AND OTHER INDUSTRIES. THE COMPENSATION ANALYSIS AND SUPPORTING DATA ARE PREPARED AT LEAST ANNUALLY AND MAINTAINED BY HUMAN RESOURCES. COMPENSATION FOR ALL EMPLOYEES IN THE FAMILY OF COMPANIES IS PART OF THE ANNUAL BUDGETS PREPARED FOR THE COMPANIES AND APPROVED BY THE BOARDS. THE COMPENSATION ANALYSIS IS ALSO UPDATED DURING THE YEAR AS UPDATED COMPENSATION SURVEYS AND INDUSTRY DATA IS OBTAINED. THE ANALYSES ARE PRESENTED TO THE COMPENSATION COMMITTEE WHICH IS MADE UP OF SOME OF THE EXECUTIVE LEADERSHIP TEAM MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 ARCADIA COMMUNITY SERVICES IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A BOARD OF DIRECTORS ARE ELECTED BY ARCADIA COMMUNITY SERVICES. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE FORM 990 IS PROVIDED TO EACH MEMBER OF THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS CONFLICT OF INTEREST POLICIES WHICH COVER OFFICERS, DIRECTORS, AND KEY EMPLOYEES OF ALL ENTITIES UNDER THE ARCADIA FAMILY OF COMPANIES. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST AND ALL MATERIAL FACTS TO THE GOVERNING BOARD. THE REMAINING BOARD MEMBERS SHALL DISCUSS AND DETERMINE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT EXISTS, THE DISINTERESTED BOARD MEMBERS MUST EXERCISE DUE DILIGENCE AND DETERMINE BY A MAJORITY VOTE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, AND DETERMINE WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE INTERESTED PERSON IS PROHIBITED FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. IN ADDITION, THE CONFLICT DISCLOSURE REQUEST TO BOARD MEMBERS IS CONDUCTED ANNUALLY. FOR EMPLOYEES, POTENTIAL AND ACTUAL CONFLICTS OF INTEREST MUST IMMEDIATELY BE DISCLOSED TO EMPLOYEE'S IMMEDIATE SUPERVISOR OR DEPARTMENT DIRECTOR/MANAGER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST 124,899. ARCADIA HOME HEALTH SERVICES 1434 PUNAHOU STREET HONOLULU HI 96822 200411818 NFP HI 501(C)(3) PUBLIC SUPPORT ARCADIA COMMUNITY SERVICES 0 ARCADIA ELDER SERVICES 1434 PUNAHOU STREET HONOLULU HI 96822 990354438 NFP HI 501(C)(3) TYPE I ARCADIA COMMUNITY SERVICES 0 CRAIGSIDE RETIREMENT RESIDENCE 1434 PUNAHOU STREET HONOLULU HI 96822 352272376 NFP HI 501(C)(3) PUBLIC SUPPORT ARCADIA COMMUNITY SERVICES 0 ARCADIA RETIREMENT RESIDENCE 1434 PUNAHOU STREET HONOLULU HI 96822 990256226 NFP HI 501(C)(3) PUBLIC SUPPORT ARCADIA COMMUNITY SERVICES 0 ARCADIA COMMUNITY SERVICES 1434 PUNAHOU STREET HONOLULU HI 96822 272053477 NFP HI 501(C)(3) TYPE II N/A 0 ARCADIA AT HOME 1434 PUNAHOU STREET HONOLULU HI 96822 453228530 NFP HI 501(C)(3) PUBLIC SUPPORT ARCADIA COMMUNITY SERVICES 0 ARCADIA ADULT DAY CARE AND DAY HEALTH CENTER 1434 PUNAHOU STREET HONOLULU HI 96822 854255141 NFP HI 501(C)(3) TYPE II ARCADIA COMMUNITY SERVICES 0 HALE OLA KINO BY ARCADIA 1434 PUNAHOU STREET HONOLULU HI 96822 883591628 NFP HI 501(C)(3) TYPE II ARCADIA COMMUNITY SERVICES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0