2023-11-15T15:36:56-06:00 2022-12-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2022-01-01 990080460 HALE MAKUA HEALTH SERVICES HALE 8088772761 45-181 WAIKALUA ROAD KANEOHE HI 96744 WESLEY LO CHIEF EXECUTIVE OFFICER 8088772761 2023-11-15 1 WESLEY LO 999009999 0 CHRISTOPHER CASSIDY P01237316 8085262255 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z WESLEY LO 472 KAULANA STREET KAHULUI HI 967322099 52445629 0 X WWW.HALEMALUA.ORG X 1954 HI THE MISSION OF HALE MAKUA HEALTH IS TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE PERSONALIZED HEALTH SERVICE IN OUR HOME AND YOURS. 9 9 524 12 0 0 5397015 2684547 41064522 44995929 -33124 50099 5205873 4697321 51634286 52427896 240559 118665 0 0 28199113 28004004 0 0 1029815 17573835 19945751 46013507 48068420 5620779 4359476 22121147 24548452 16963675 11298365 5157472 13250087 X THE MISSION OF HALE MAKUA HEALTH IS TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE PERSONALIZED HEALTH SERVICES IN OUR HOME AND YOURS. 0 0 41908527 118665 49645810 HALE MAKUA NURSING HOMES PROVIDED AROUND THE CLOCK HEALTHCARE FOR 77,428 PATIENT DAYS AT ITS KAHULUI LOCATION OF 254 BEDS AND FOR 26,775 PATIENT DAYS AT ITS WAILUKU LOCATION OF 90 BEDS; HOME HEALTH BY HALE MAKUA PROVIDED IN-HOME SKILLED NURSING AND THERAPY SERVICES TO 633 (PRO-RATA) CLIENTS WITH 8,444 VISITS MADE; ADULT DAY HEALTH BY HALE MAKUA PROVIDED 1,102 DAYS OF CARE FOR CLIENTS WHO CURRENTLY LIVE IN THE COMMUNITY, AND CARE HOMES BY HALE MAKUA PROVIDED AROUND THE CLOCK HEALTHCARE FOR 3,468 PATIENT DAYS AT ITS WAILUKU LOCATION OF 22 BEDS. 41908527 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 46 0 1 524 1 0 0 0 0 0 1 1 0 0 0 0 X 9 9 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 1 0 HI X X SUANNE MORIKUNI 8087914486 45-181 WAIKALUA ROAD KANEOHE HI 96744 X EDWARD ROMSON BOARD PRESIDENT 2.00 X 0 0 0 ROY SAKAMOTO BOARD VICE PRESIDENT 1.00 X X 0 0 0 ALEC MCBARNET BOARD SECRETARY 1.00 X X 0 0 0 WESLEY LO CHIEF EXECUTIVE OFFICER 40.00 X X 0 0 0 RICHARD KISHABA BOARD DIRECTOR 1.00 X 0 0 0 EILEEN WACHI BOARD DIRECTOR 1.00 X 0 0 0 KAREN OURA BOARD DIRECTOR 1.00 X 0 0 0 MICHAEL MUNEKIYO BOARD DIRECTOR 1.00 X 0 0 0 GRANT CHUN BOARD DIRECTOR 1.00 X 0 0 0 JOSIAH NISHITA BOARD DIRECTOR 1.00 X 0 0 0 SUANNE MORIKUNI CHIEF FINANCIAL OFFICER 40.00 X 0 0 0 ELOY ESPINO STAFF NURSE RN 40.00 X 261906 0 12574 MONINA LEE STAFF NURSE RN 40.00 X 196872 0 9419 TEANA KAHOOHANOHANO ADMINISTRATOR 40.00 X 190563 0 20177 ANGELINA SAIKI STAFF NURSE RN 40.00 X 182649 0 11369 FELIPE BARROGA STAFF NURSE RN 40.00 X 150872 0 1438 982862 0 54977 25 0 1 0 AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 311936653 PHYSICAL,SPEECH, AND OCCUPATIONAL SERVIC 3215000 MEDICAL STAFFING SOLUTIONS LLC 9700 HIGHWAY 57 N STE A EVANSVILLE IN 47725 AGENCY STAFFING SERVICES 2344000 OHANA PACIFIC MANAGEMENT COMPANY 45-181 WAIKALUA ROAD KANEOHE HI 96744 MANAGEMENT 1989528 PHARMERICA KANEOHE ATLANTA GA 303849251 PHARMACY SERVICES 684000 MAUI MEDICAL GROUP INC 2180 MAIN ST WAILUKU HI 96793 HOSPITAL COVERAGE 410000 6 56732 1245087 1382728 2684547 NURSING FACILITIES 623000 42948789 42948789 HOME HEALTH CARE SERVICE 621610 2047140 2047140 44995929 52986 52986 2887 -2887 -2887 -2887 10614 56732 14846 -4232 -4232 ENHANCED MEDICAID PAYMENT 900099 4652768 4652768 SERVICES 900099 27973 27973 SALE OF MEALS 900099 20216 20216 596 596 4701553 52427896 49645810 0 97539 X 118665 118665 21582575 20300256 871501 410818 624677 553204 59406 12067 4188620 3681865 426754 80001 1608132 1424135 152932 31065 1989528 1989528 37632 13067 24034 531 146378 13783 131993 602 8380368 7615053 363521 401794 195729 132238 48702 14789 74333 56516 16438 1379 1790316 1158410 631906 95248 83481 11525 242 9619 5469 1515 2635 19164 19164 984457 984457 481549 257471 224078 SUPPLIES 2476145 2408685 3599 63861 FOOD PURCHASE 1511995 1511947 48 PROVIDER FEE 874117 874117 REPAIR EXPENSE 239803 239766 37 639370 475942 153445 9983 48068420 41908527 5130078 1029815 1486887 256584 3598248 5813010 5325689 7753071 550629 549162 30944256 25696464 6317207 5247792 125000 125000 4717487 4803833 22121147 24548452 2246052 4477230 37340 58511 159786 139072 14520497 6623552 16963675 11298365 X -907334 8105957 6064806 5144130 5157472 13250087 22121147 24548452 X 4359476 3733139 X 0 1 X 1 1 1 X 2072436 2157105 4990426 5397015 2372854 16989836 36686041 38366581 37503013 46221522 49648697 208425854 5608450 269854 87722 295027 311693 6572746 44366927 40793540 42581161 51913564 52333244 231988436 10000 10000 8160 28160 0 10000 10000 8160 28160 231960276 67826 77644 16488 23096 52986 238040 67826 77644 16488 23096 52986 238040 27315 34932 51538 47794 48785 210364 44462068 40906116 42649187 51984454 52435015 232436840 0.99790 0.99770 0.00100 0.00120 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BEAUTICIAN SERVICES - 2019 AMOUNT: $ 623. 2020 AMOUNT: $ 6,402. SALE OF MEALS - 2018 AMOUNT: $ 15,615. 2019 AMOUNT: $ 14,466. 2020 AMOUNT: $ 12,984. 2021 AMOUNT: $ 24,917. 2022 AMOUNT: $ 20,216. VENDING MACHINE - 2018 AMOUNT: $ 2,147. 2019 AMOUNT: $ 2,535. 2020 AMOUNT: $ 2,342. OTHER INCOME - 2018 AMOUNT: $ 9,553. 2019 AMOUNT: $ 17,308. 2020 AMOUNT: $ 29,810. 2021 AMOUNT: $ 8,255. 2022 AMOUNT: $ 596. SERVICES - 2021 AMOUNT: $ 14,622. 2022 AMOUNT: $ 27,973. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 537005 0 0 537005 535873 1132 0 537005 538611 -501 2237 535873 539521 5891 6801 538611 539521 6801 6801 539521 0.98140 0.01860 0 1 1 61951 61951 21654964 19034097 2620867 5633406 3940751 1692655 3593935 2721616 872319 5247792 CONTRIBUTED RENT RECEIVABLE 4401728 ROU ASSETS - FINANCE LEASE 402105 4803833 DEFERRED PENSION COSTS 3366789 ACCRUED POST-RETIREMENT COSTS 2035859 OPMC TRADE PAYABLE 356570 LEASE OBLIGATION 542360 ACCRUED 401(K)/457(B) COSTS 274016 OTHER LIABILITIES 47958 6623552 X PART IV, LINE 2B: ESCROW LIABILITY ARRANGEMENT EXPLANATION: PATIENT TRUST FUNDS ARE RESIDENT MONIES/RESIDENT SAVINGS ACCOUNTS THAT HALE MAKUA MAINTAINS TO PAY FOR RESIDENTS' PERSONAL EXPENSES. HALE MAKUA HAS THE OPTION OF SEPARATE BANK ACCOUNTS FOR EACH RESIDENT OR ONE SPECIAL DESIGNATED ACCOUNT THAT HOLDS ALL PATIENT FUNDS, PROVIDED HALE MAKUA MAINTAINS AN INDIVIDUAL ACCOUNTING OF EACH RESIDENT ACCOUNT. HALE MAKUA HAS OPTED FOR THE ONE BANK ACCOUNT AND INDIVIDUAL ACCOUNTING FOR EACH RESIDENT VERSUS INDIVIDUAL, SEPARATE BANK ACCOUNTS. PART V, LINE 4: INTENDED USES FOR ENDOWMENT FUNDS: HALE MAKUA FOUNDATION, A SUPPORTING ORGANIZATION, HOLDS AN ENDOWMENT FUND THAT REPRESENTS AMOUNTS HELD IN PERPETUITY WITH ALL INCOME EARNED TO BE USED FOR FINANCIAL ASSISTANCE TO THOSE PARTICIPATING IN HALE MAKUA HEALTH SERVICES' ADULT DAY HEALTH PROGRAM PART X, LINE 2: FIN 48 FOOTNOTE: US GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021, AND FOR THE YEARS THEN ENDED, BY REVIEWING THEIR INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH US GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. 2022 CHARITY GOLF TOURNAMENT 56732 56732 14846 SILENT AUCTION 10614 10614 67346 56732 10614 14846 14846 -4232 1 MAUI HOTEL & LODGING ASSOCIATION 85 N CHURCH STREET WAILUKU HI 96793 990253751 501C6 111164 0 CHARITY WALK MAUI NURSES SCHOLARSHIP FOUNDATION 310 KAAHUMANU AVENUE KAHULUI HI 96732 990284701 501C3 7501 0 SCHOLARSHIP 1 1 PART I, LINE 2: BACK UP DOCUMENTATION IS REQUESTED ON ALL PURCHASES AND STAFFING EXPENDITURES FOR OTHER ORGANIZATIONS WHEN THEY USE HMHS GRANT FUNDS. THE ORGANIZATIONS ARE SUBJECT TO AN AUDIT AND A FOLLOW UP SUMMARY REPORT AND PHOTOS ARE OFTEN PROVIDED AS WELL. 0 0 0 0 0 0 0 0 0 ELOY ESPINO STAFF NURSE RN 261906 0 0 0 0 0 0 0 12574 0 274480 0 0 0 TEANA KAHOOHANOHANO ADMINISTRATOR 190563 0 0 0 0 0 0 0 20177 0 210740 0 0 0 MONINA LEE STAFF NURSE RN 196872 0 0 0 0 0 1950 0 7469 0 206291 0 0 0 ANGELINA SAIKI STAFF NURSE RN 182649 0 0 0 0 0 3900 0 7469 0 194018 0 0 0 FELIPE BARROGA STAFF NURSE RN 150872 0 0 0 0 0 1438 0 0 0 152310 0 0 0 VALLEY ISLE PRODUCE SEE PART V STMT 896644 FOOD PURCHASE 0 OHANA PACIFIC MANAGEMENT COMPANY SEE PART V STMT 356570 TRADE PAYABLE 0 OHANA PACIFIC MANAGEMENT COMPANY SEE PART V STMT 1989528 MANAGEMENT 0 SCHEDULE L, PART V - ADDITIONAL INFORMATION PART IV, LINE 1(B) VALLEY ISLE PRODUCE IS A 35% CONTROLLED ENTITY OF FORMER DIRECTOR ALTON NAKAGAWA.PART IV, LINES 2(B) AND 3(B)DIRECTOR RICHARD KISHABA IS AN OWNER AND EMPLOYEE OF OHANA PACIFIC MANAGEMENT COMPANY.OHANA PACIFIC MANAGEMENT COMPANY ALSO EMPLOYS THE FOLLOWING INDIVIDUALS:WESLEY LO, CHIEF EXECUTIVE OFFICERSUANNE MORIKUNI, CHIEF FINANCIAL OFFICERANDEW LORE, EXECUTIVE VICE PRESIDENTDEE MCCARTHY, VICE PRESIDENT OF CLINICAL QUALITY FORM 990, PART III, LINE 3 ADULT DAY HEALTH CARE SERVICES WERE STOPPED IN APRIL 2020 AND REOPENED IN APRIL 2022. FORM 990, PART VI, SECTION A, LINE 3 FORM 990, PART VI, SECTION A, LINES 3, 6, 7A EFFECTIVE JANUARY 1, 2020, HALE MAKUA HEALTH SERVICES (HMHS) CONVERTED FROM A COMMUNITY NON-PROFIT CORPORATION TO A SINGLE MEMBER NON-PROFIT CORPORATION WITH OHANA PACIFIC FOUNDATION (OPF) ITS SOLE MEMBER. HMHS IS GOVERNED BY A TEN-MEMBER BOARD OF DIRECTORS WITH NINE MEMBERS BEING RESIDENTS OF MAUI WHO ARE APPOINTED BY AN INDEPENDENT ADVISORY BOARD AND OPF APPOINTING TWO MEMBERS, INCLUDING THE CHAIRMAN OF THE BOARD. EFFECTIVE JANUARY 1, 2020, HMHS ENTERED INTO A DEFINITIVE AGREEMENT AND A MANAGEMENT CONTRACT WITH OHANA PACIFIC MANAGEMENT COMPANY (OPMC). HMHS EXPECTS TO BENEFIT FROM OPMC'S EXPERIENCE IN MANAGING MULTIPLE NURSING HOMES ACROSS THE STATE OF HAWAII. THE HMHS BOARD OF DIRECTORS HAS OVERSIGHT AND RESPONSIBILITY OVER THE MANAGEMENT CONTRACT TO ENSURE THAT OMPC IS APPROPRIATELY MANAGING THE OPERATIONS OF HMHS. MR. RICHARD KISHABA IS AN OWNER OF OPMC, THE CHAIRMAN OF OPF, AND A MEMBER OF THE BOARD OF DIRECTORS FOR HMHS. FORM 990, PART VI, SECTION A, LINE 6 SAME EXPLANATION AS FORM 990, PART VI, SECTION A, LINES 3 FORM 990, PART VI, SECTION A, LINE 7A SAME EXPLANATION AS FORM 990, PART VI, SECTION A, LINES 3 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE FORM 990 IS COMPILED BY ORGANIZATION'S TAX CONSULTANT. PRIOR TO SUBMISSION OF THE ELECTRONIC FORM 990, A HARD COPY VERSION OF THE RETURN IS PROVIDED TO THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER, AND THE BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT OFFICERS, DIRECTORS, AND KEY EMPLOYEES COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. FORMS ARE REVIEWED AND MAINTAINED BY THE DEVELOPMENT ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15B HALE MAKUA HEALTH SERVICES HAS ESTABLISHED AND MAINTAINS A COMPENSATION PROGRAM, WHICH ENSURES EACH EXECUTIVE'S PAY WILL BE EXTERNALLY COMPETITIVE, INTERNALLY EQUITABLE, AND FAIRLY ADMINISTERED. IT IS THE COMPANY'S POLICY TO PAY EXECUTIVES AT OR ABOVE THE RATES PAID BY COMPARABLE HEALTHCARE INSTITUTIONS. COMPENSATION FOR THE FOLLOWING POSITIONS IS DETERMINED IN ACCORDANCE WITH THE COMPANY'S FORMAL, WRITTEN EXECUTIVE COMPENSATION PROGRAM (ECP): CHIEF HUMAN RESOURCES OFFICER/COMPLIANCE OFFICER, DIRECTOR OF HOME HEALTH BY HALE MAKUA, ADMINISTRATOR-KAHULUI, AND ADMINISTRATOR-WAILUKU. THE EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE EXECUTIVE COMPENSATION COMMITTEE (ECC). THE ECC IS COMPOSED OF FOUR BOARD DIRECTORS, INCLUDING THE BOARD CHAIR. IN ACCORDANCE WITH THE ECP, SALARY RANGES FOR ALL EXECUTIVE POSITIONS ARE DETERMINED BY A THIRD PARTY CONSULTING FIRM. SALARY RANGES TARGET BASE SALARIES AT THE MEDIAN OF A NATIONAL PEER GROUP ON NON-FOR-PROFIT HEALTHCARE ORGANIZATIONS COMPARABLE IN SIZE AND COMPLEXITY TO THE COMPANY. THE EXECUTIVE SALARY RANGES WERE LAST UPDATED BY THE INDEPENDENT CONSULTANTS AND APPROVED BY THE BOARD, EFFECTIVE JANUARY 1, 2008. IN ACCORDANCE WITH THE ECP, THE CEO DETERMINES, WITHIN THE ESTABLISHED RANGES, THE ANNUAL SALARY OF ALL OTHER EXECUTIVES LISTED ABOVE. THESE DETERMINATIONS ARE REVIEWED BY BOTH THE ECC AND THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G AGENCY LABOR: PROGRAM SERVICE EXPENSES 2,330,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,330,192. MEDICAL DIRECTOR: PROGRAM SERVICE EXPENSES 41,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,250. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 438,538. MANAGEMENT AND GENERAL EXPENSES 149,717. FUNDRAISING EXPENSES 373,282. TOTAL EXPENSES 961,537. OTHER CONSULTANT: PROGRAM SERVICE EXPENSES 655,642. MANAGEMENT AND GENERAL EXPENSES 70,407. FUNDRAISING EXPENSES 14,302. TOTAL EXPENSES 740,351. PHARMACY: PROGRAM SERVICE EXPENSES 541,540. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 541,540. REHAB THERAPY: PROGRAM SERVICE EXPENSES 2,732,307. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,732,307. OTHER SERVICES: PROGRAM SERVICE EXPENSES 875,584. MANAGEMENT AND GENERAL EXPENSES 143,397. FUNDRAISING EXPENSES 14,210. TOTAL EXPENSES 1,033,191. FORM 990, PART XI, LINE 9: ACTUARIAL (GAIN) LOSS 3,733,139. HALE MAKUA FOUNDATION 45-181 WAIKALUA ROAD KANEOHE HI 96744 990302635 INVESTMENT HI 501(C)(3) LINE 12A, I N/A 0 CAREGIVERS MAUI INC (FKA HMHS CORP 45-181 WALKALUA ROAD KANEOHE HI 96744 990298823 HOLDING CO HI N/A C -658 6193 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0