2024-04-03T14:02:59-05:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990112851 KAUAI ECONOMIC OPPORTUNITY INCORPORATED KAUA 8082454077 2804 WEHE ROAD LIHUE HI 96766 MABEL FUJIUCHI CEO 8082454077 2024-04-03 1 MABEL FUJIUCHI 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-04-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MABEL FUJIUCHI 2804 WEHE ROAD LIHUE HI 96766 3072052 0 X N/A X 1965 HI ITS PURPOSE IS TO ACT AS THE OFFICIAL COMMUNITY ACTION AGENCY FOR KAUAI COUNTY, STATE OF HAWAII, IN ORDER TO FULFILL THE REQUIREMENTS OF THE ECONOMIC OPPORTUNITY ACT OF 1964, AS AMENDED. PROGRAM SERVICES INCLUDE FOOD SERVICES AND NUTRITION, HUMAN AND OTHER SERVICES. 11 11 49 54 0 0 2490508 1958753 1108684 1113277 14 22 -43595 -40797 3555611 3031255 7898 12484 0 0 1467117 1217685 0 0 14600 2233384 1945166 3708399 3175335 -152788 -144080 3051896 2679904 1373273 1145361 1678623 1534543 ITS PURPOSE IS TO ACT AS THE OFFICIAL COMMUNITY ACTION AGENCY FOR KAUAI COUNTY, STATE OF HAWAII, IN ORDER TO FULFILL THE REQUIREMENTS OF THE ECONOMIC OPPORTUNITY ACT OF 1964, AS AMENDED. PROGRAM SERVICES INCLUDE FOOD SERVICES AND NUTRITION, HUMAN AND OTHER SERVICES. 0 0 1657762 947759 FOOD SERVICES AND NUTRITION -- THE FOOD SERVICE PROGRAM PREPARES AND DISTRIBUTES MEALS THAT MEET USDA REGULATIONS OF NEEDY PRESCHOOL CHILDREN AND THE ELDERLY. THE FOOD SERVICE KITCHEN IS OPEN MONDAY - FRIDAY FROM 6:00 AM TO 4:15 PM. PRIOR TO COVID-19 RESTRICTIONS, THEY PREPARED 500 - 600 MEALS DAILY.THE ELDERLY NUTRITION PROGRAM PROVIDES USDA CERTIFIED MEALS TO 6 CONGREGATE ELDERLY SITES (TEMPORARILY CLOSED DUE TO COVID 19) AND DOOR TO DOOR MEALS FOR THE HOMEBOUND ELDERLY, MONDAY - FRIDAY. THEY SERVED 497 ELDERLY INDIVIDUALS FOR THE YEAR. 914487 12484 9490 HUMAN SERVICES -- INCLUDES COMMUNITY SERVICES BLOCK GRANT PROGRAM. OBJECTIVE IS TO AMELIORATE THE CAUSES AND CONSEQUENCES OF POVERTY. 185577 156028 OTHER SERVICES -- INCLUDES MEDIATION AND HEALTH PROGRAMS. 2757826 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 35 0 49 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X THE ORGANIZATION 8082454077 2804 WEHE ROAD LIHUE HI 96766 J ROBERTSON CHAIR 1.00 X X 0 0 0 KEVIN MURPHY TREASURER 1.00 X X 0 0 0 LOLA CRUZ DIRECTOR 1.00 X 0 0 0 YVONNE FOSTER DIRECTOR 1.00 X 0 0 0 LOEL KAIKUAANA DIRECTOR 1.00 X 0 0 0 ARRYL KANESHIRO DIRECTOR 1.00 X 0 0 0 SHEM KORN DIRECTOR 1.00 X 0 0 0 DAYNETTE DEE MORIKAWA DIRECTOR 1.00 X 0 0 0 JOANN YUKIMURA DIRECTOR 1.00 X 0 0 0 MELVIN RAPOZO DIRECTOR 1.00 X 0 0 0 BERNARD CARVALHO DIRECTOR 1.00 X 0 0 0 KIPUKAI KUALI'I FORMER DIRECTOR 1.00 X 0 0 0 MABEL FERREIRO-FUJIUCHI CEO 40.00 X 117490 0 186 BRIGITTE CORREIA FISCAL OFFICER 40.00 X 92289 0 10529 209779 0 10715 1 0 0 0 PACIFIC CONCRETE CUTTING & CORING INC PO BOX 662261 LIHUE HI 96766 INSTALL SEWER SYSTEM 207056 1 7397 1869534 81822 3525 1958753 ELDERLY NUTRITION 722210 947759 947759 OTHER SERVICES 532000 98056 98056 OTHER PROGRAM REVENUE 900099 67462 67462 1113277 22 22 40797 -40797 -40797 -40797 3031255 1113277 0 -40775 X 12484 12484 218021 171839 44797 1385 999664 787910 205401 6353 33794 33794 232312 228409 3505 398 158688 126266 30839 1583 143934 113501 26198 4235 28852 28791 61 132 132 184941 184941 27102 20985 5811 306 FOOD COSTS 990554 981343 9211 REPAIRS AND MAINTENANCE 112214 89028 23186 TRAINING 16417 2000 14417 DUES AND SUBSCRIPTIONS 12740 7051 5689 3486 3146 340 3175335 2757826 402909 14600 400946 408665 69345 69359 778989 464576 16704 23387 3753424 2143230 1785912 1610194 0 103723 3051896 2679904 436683 317585 181321 64690 676687 638117 78582 124969 1373273 1145361 X 1620288 1460230 58335 74313 1678623 1534543 3051896 2679904 -144080 0 X X 0 1 X 1 1 1 X 2057076 2260103 2359454 2490508 1958753 11125894 2057076 2260103 2359454 2490508 1958753 11125894 11125894 63214 63240 5014 14 22 131504 11257398 5343812 0.98830 0.98780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 1130 0 0 1130 0 804904 804904 1222571 791809 430762 1725949 1351421 374528 1610194 REFUNDABLE ADVANCES 18132 LEASE LIABILITY 106837 124969 X 3222897 166823 40797 207620 3015277 15978 15978 3031255 3382955 166823 40797 207620 3175335 0 3175335 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF KEO AS OF JUNE 30, 2023 AND 2022, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. KEO IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 40,797. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 15,978. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 40,797. 0 UTILITIES ASSISTANCE 65 12484 PART I, LINE 2: ALL CLIENTS ARE REQUIRED TO PROVIDE DOCUMENTATION FOR ELIGIBILITY. ALL CRITERIA FOR ELIGIBILITY IS DETERMINED BY EACH FUNDING SOURCE AND COPIES OF DOCUMENTATION IS KEPT IN THEIR CENTRAL FILE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE CEO. A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD PRIOR TO FILING AND WILL BE REVIEWED AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NONPROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO THE ORGANIZATION. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, CEO, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION FOR THE CEO INCLUDES A REVIEW AND APPROVAL BY THE BOARD, WHICH WAS DONE IN 2023. COMPARATIVE DATA SUCH AS COMPARISONS WITH OTHER COMMUNITY ACTION AGENCIES ARE USED. THIS PROCESS IS ONLY FOR THE CEO AND DOCUMENTED IN THE PERSONNEL FILE AND IN THE BOARD MINUTES. THE PROCESS FOR DETERMINING COMPENSATION FOR THE FISCAL OFFICER INCLUDES AN ANNUAL REVIEW AND APPROVAL BY THE CEO AND FOLLOWS THE COMPENSATION & PERFORMANCE APPRAISAL PROCEDURE IN THE KEO COMPENSATION PLAN. COMPARATIVE DATA SUCH AS A COMPENSATION STUDY ARE USED. THIS PROCESS IS DOCUMENTED IN THE PERSONNEL FILE, AND WAS LAST UNDERTAKEN IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.