2024-04-17T18:34:16-05:00 2023-06-30 205325889 ACCUITY LLP 999 BISHOP STREET STE 2300 HONOLULU HI 96813 990 2022-07-01 831036020 NANAKULI COMMUNITY DEVELOPMENT LLC NANA 8086973280 86-260 FARRINGTON HIGHWAY WAIANAE HI 96792 CINDY YEE CFO 8086973280 2024-04-17 1 CINDY YEE 999009999 0 RACHEL C ANTAL P01263071 8085313400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CINDY YEE 86-260 FARRINGTON HWY WAIANAE HI 96792 746176 0 X N/A X 2016 HI PROVIDING FINANCIAL COUNSELING, FACILITY PLANNING AND OTHER SERVICES TO THE NANAKULI COMMUNITY. 1 1 0 0 0 0 0 0 0 746176 0 0 330900 0 330900 746176 0 0 0 0 0 0 0 0 0 591455 612231 591455 612231 -260555 133945 10718178 13678104 10548422 13374403 169756 303701 X PROVIDING FINANCIAL COUNSELING, FACILITY PLANNING AND DEVELOPMENT, AND OTHER SERVICES TO BUSINESSES LOCATED IN, OR RESIDENTS OF, THE NANAKULI NEIGHBORHOOD - A LOW-INCOME COMMUNITY, CREATING JOBS AND IMPROVING THE LIVES OF RESIDENTS IN THE LOW-INCOME COMMUNITY. 0 0 600304 746176 NANAKULI COMMUNITY DEVELOPMENT (NCD) HAS TAKEN OUT A MORTAGE LOAN FROM A QUALIFIED COMMUNITY DEVELOPMENT ENTITY (A "CDE" AS DEFINED IN THE CODE) UNDER THE FEDERAL NEW MARKETS TAX CREDIT AUTHORITY AND USED THE LOAN PROCEEDS TO DEVELOP AND CONSTRUCT A "FEDERALLY QUALIFIED HEALTH CENTER" UNDER SECTION 330 OF THE PUBLIC HEALTH SERVICES ACT ON A LEASEHOLD PROPERTY OWNED BY NCD. CONSTRUCTION OF THE NEW FACILITY WAS COMPLETED IN FEBRUARY 2021. THE FACILITY HAS BEEN SUBLEASED TO THE WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD, INCORPORATED (WDCHHB), A NONPROFIT STATE OF HAWAII CORPORATION, FOR THE PROVISION OF PRIMARY HEALTH CARE SERVICES TO RESIDENTS IN THE NANAKULI UNDERSERVED AREA. WDCHHB HAS BEEN PROVIDING PRIMARY HEALTH CARE SERVICES (I.E., MEDICAL, BEHAVIORAL HEALTH, HEALTH AND WELLNESS EDUCATION, CASE MANAGEMENT, COMMUNITY OUTREACH, AND PHARMACY) SINCE MARCH 11, 2021. 600304 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 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 1 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 HI X MARLA BATOR 8086973124 86-260 FARRINGTON HWY WAIANAE HI 96792 RICHARD P BETTINI PRESIDENT & CEO 1.00 40.00 X 0 671462 47643 JOYCE O'BRIEN EXECUTIVE VICE PRESIDENT 1.00 40.00 X 0 366630 16070 NICHOLAS HUGHEY EXECUTIVE VICE PRESIDENT 1.00 40.00 X 0 334571 29196 KRISTELLE OMPAD CHIEF ADMINISTRATIVE OFFICER 1.00 40.00 X 0 247047 36678 CINDY YEE CHIEF FINANCIAL OFFICER 4.00 40.00 X 0 208621 21832 JAMES Z CHEN FORMER CHIEF FINANCIAL OFFICER 4.00 40.00 X 0 297306 6120 0 2125637 157539 0 1 1 0 0 X CLINIC RENTAL INCOME 531120 746176 746176 746176 746176 746176 0 0 11927 11927 133292 133292 136690 136690 309116 309116 MISCELLANEOUS 21206 21206 612231 600304 11927 0 384501 452648 415599 82049 14000 13055465 684772 9813446 12370693 438182 425164 10718178 13678104 33422 8000 10515000 10515000 0 2851403 10548422 13374403 X 0 0 0 0 169756 303701 169756 303701 10718178 13678104 133945 0 X X 0 1 X 0 0 X X 1 WAIANAE DISTRICT COMPREHENSIVE HEALTH & HOSPITAL BOARD INC 990148164 3 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 FORM 990, SCHEDULE A, PART I, LINE 12: NANAKULI COMMUNITY DEVELOPMENT WAS FORMED FOR THE PURPOSE OF HOLDING A LEASEHOLD INTEREST IN AND ASSISTING WAIANAE DISTRICT COMPREHENSIVE HEATH AND HOSPITAL BOARD, INC., (DBA WAIANAE COAST COMPREHENSIVE HEALTH CENTER) WITH THE FINANCING, DEVELOPMENT AND MANAGEMENT OF THE JAMES AND ABIGAIL CAMPBELL CLINIC FACILITY, WHICH WAS PLACED IN SERVICE IN MARCH 2021, TO PROVIDE MEDICAL AND COMPREHENSIVE HEALTH SERVICES AS NECESSARY. 9639496 565645 9073851 582670 119127 463543 2833299 2833299 12370693 LEASE LIABILITY 2851403 2851403 X PART X, LINE 2: MANAGEMENT HAS DETERMINED THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2023 OR 2022. RETURNS FOR YEARS BEFORE FISCAL YEAR 2019 ARE NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES. PART XI AND XII: NANAKULI COMMUNITY DEVELOPMENT (EIN: 83-1036020) IS INCLUDED AS A SUBSIDIARY IN THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD, INC. (EIN: 99-0148164). THE 2023 AUDITED CONSOLIDATED FINANCIAL STATEMENTS WERE ISSUED IN FEBRUARY 2024. THE FORM 990 FOR FISCAL YEAR ENDED JUNE 30, 2023 RECONCILES TO THOSE AUDITED FINANCIALS. 0 0 0 0 0 0 0 0 0 RICHARD P BETTINI PRESIDENT & CEO 0 369353 0 269664 0 32445 0 15250 0 32393 0 719105 0 0 JOYCE O'BRIEN EXECUTIVE VICE PRESIDENT 0 291388 0 51374 0 23868 0 15250 0 820 0 382700 0 0 NICHOLAS HUGHEY EXECUTIVE VICE PRESIDENT 0 274077 0 36626 0 23868 0 15250 0 13946 0 363767 0 0 JAMES Z CHEN FORMER CHIEF FINANCIAL OFFICER 0 188092 0 101621 0 7593 0 0 0 6120 0 303426 0 0 KRISTELLE OMPAD CHIEF ADMINISTRATIVE OFFICER 0 186485 0 43714 0 16848 0 11997 0 24681 0 283725 0 0 CINDY YEE CHIEF FINANCIAL OFFICER 0 185433 0 23188 0 0 0 10434 0 11398 0 230453 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE WAIANAE DISTRICT HEALTH AND HOSPITAL BOARD, INC. GOVERNING BOARD REVIEWS THE COMPLETE NANAKULI COMMUNITY DEVELOPMENT FORM 990, AND, IF APPLICABLE, FORM 990-T AND RELATED STATE FORMS BEFORE FILING. NANAKULI COMMUNITY DEVELOPMENT DOES NOT CURRENTLY HAVE A SEPARATE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ANY MEMBER OF THE BOARD IS REQUIRED TO RECUSE THEMSELVES FROM MAKING ANY DECISION RELATING TO NCD BUSINESS WHEN THEY ARE AWARE OF CIRCUMSTANCES THAT MIGHT REASONABLY CAUSE THEIR IMPARTIALITY TO BE QUESTIONED. AS NANAKULI COMMUNITY DEVELOPMENT "NCD" (EIN: 83-1036020) WAS FORMED AS AN INACTIVE SINGLE MEMBER LLC WHOLLY OWNED BY WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD, INC. "WCCHC" (EIN: 99-0148164), IT FOLLOWS THE GOVERNING POLICIES AND PRACTICES OF WCCHC. ACCORDINGLY, COVERED UNDER THE HEALTH CENTER'S CONFLICT OF INTEREST POLICY ARE THE BOARD OF DIRECTORS AND ANY NON MEMBER OF THE BOARD OF DIRECTORS THAT SERVES ON A BOARD COMMITTEE. DETERMINATIONS ON WHETHER A CONFLICT OF INTEREST EXISTS IS MADE BY 1) REVIEWING ANNUAL DISCLOSURE FORMS COMPLETED BY BOARD MEMBERS AND NON BOARD MEMBERS WHO SIT ON A BOARD COMMITTEE; AND 2) CONDUCTING A DISCUSSION AND HOLDING A VOTE BY BOARD MEMBERS WHEN A BOARD MEMBER/OTHER MEMBER DISCLOSES A CONFLICT DURING A BOARD AND OR BOARD COMMITTEE MEETING. CONFLICTS OF INTEREST ARE REVIEWED AT THE FOLLOWING LEVELS: 1) AN ANNUAL STATEMENT IS COMPLETED BY BOARD MEMBERS AND OR NON BOARD MEMBERS WHO SIT ON A BOARD COMMITTEE. 2) DISCLOSURE IS MADE AT A BOARD AND/OR BOARD COMMITTEE MEETING. FORM 990, PART VI, SECTION C, LINE 19 NANAKULI COMMUNITY DEVELOPMENT INTENDS TO COMPLETE ALL GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AND MAKE THESE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B: SINCE NANAKULI COMMUNITY DEVELOPMENT "NCD" (EIN: 83-1036020) WAS FORMED AS AN INACTIVE SINGLE MEMBER LLC WHOLLY OWNED BY WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD, INC. (DBA WAIANAE COAST COMPREHENSIVE HEALTH CENTER "WCCHC" EIN: 99-0148164), IT WAS GENERALLY SUBJECT TO THE GOVERNING POLICIES OF WCCHC. CURRENTLY, NCD DOES NOT HAVE SEPARATE GOVERNING POLICIES BUT IT INTENDS TO HAVE ITS OWN SET OF POLICIES, WHICH COULD BE THE SAME AS WCCHC. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: NANAKULI COMMUNITY DEVELOPMENT DOES NOT CURRENTLY PAY ITS OFFICERS DIRECTLY AND HAS NO EMPLOYEES. AS SUCH, IT DOES NOT CURRENTLY HAVE A PROCESS FOR REVIEWING THE COMPENSATION OF THE OFFICERS. ALL OFFICERS ARE EMPLOYEES OF WAIANAE DISTRICT COMPREHENSIVE HEALTH AND BOARD, INC. AND FALL UNDER THEIR COMPENSATION POLICIES, WHICH INCLUDE NUMEROUS HEALTH CARE-RELATED RESOURCES AND/OR CONTRACTS FOR SERVICES TO CONDUCT PAY STUDIES ON EMPLOYEE AND KEY MANAGEMENT POSITIONS, INCLUDING PARTICIPATING IN THE NACHC (NATIONAL ASSOCIATION OF COMMUNITY HEALTH CENTERS) HEALTH CENTER COMPENSATION AND BENEFIT STUDY EACH YEAR. IF AND WHEN NCD COMPENSATES EMPLOYEES, MANAGEMENT OFFICIALS AND/OR OFFICERS, IT WILL ADOPT AND FOLLOW SIMILAR POLICIES TO WCCHC. FORM 990, PART VIII, LINE 6A: NCD ENTERED INTO A GROUND SUB-LEASE ARRANGEMENT WITH WCCHC ON AUGUST 14, 2018. THEY LEASE A ONE-FLOOR CLINIC TO WCCHC THAT WCCHC USES FOR MEDICAL PURPOSES, BEHAVIORAL HEALTH, PHARMACY AND OUTREACH PROGRAMS. THERE IS NO CAFETERIA, CONVENIENCE STORE OR OUTSIDE ENTRY TENANTS. SINCE SUBSTANTIALLY ALL OF THE LEASED PROPERTY IS USED BY WCCHC IN ACCOMPLISHING NCD'S EXEMPT PURPOSES, NCD IS TREATING THE INCOME AS EXEMPT PURPOSE REVENUE NOT SUBJECT TO UBTI. FORM 990, PART XII, LINE 2C AND 3A: NANAKULI COMMUNITY DEVELOPMENT (EIN: 83-1036020) IS INCLUDED AS A SUBSIDIARY IN THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF WAIANAE DISTRICT COMPREHENSIVE HEALTH AND HOSPITAL BOARD, INC. (DBA WAIANAE COAST COMPREHENSIVE HEALTH CENTER "WCCHC" EIN: 99-0148164). WCCHC HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. AS A RESULT OF A FEDERAL AWARD, WCCHC IS REQUIRED TO UNDERGO AN AUDIT AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. WAIANAE DISTRICT COMPREHENSIVE HEALTH & HOSPITAL BOARD INC 86-260 FARRINGTON HIGHWAY WAIANAE HI 96792 990148164 HEALTH CENTER HI 501(C)(3) LINE 3 N/A 0 'ELEPAIO SOCIAL SERVICES 86-260 FARRINGTON HWY WAIANAE HI 96792 871098803 SOCIAL SERVICES HI 501(C)(3) LINE 7 WDCHHB 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0