2024-03-06T09:28:05-05:00 2023-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-07-01 990108896 KONA ASSOCIATION FOR RETARDED CITIZENS KONA 8083232626 PO BOX 127 KEALAKEKUA HI 96750 MICHELE KU PRESIDENT/CEO 8083232626 2024-02-27 true MICHELE KU 999009999 false GRETCHEN KREMEYER P00768528 8082425002 2024-03-06 2022 2023-04-26 12:10:37Z THE ARC OF KONA MICHELE KU PO BOX 127 KEALAKEKU HI 96750 4343747 false X ARCOFKONA.ORG X 1966 HI THE ARC OF KONA'S MISSION IS TO PROVIDE RESIDENTIAL, EDUCATIONAL AND VOCATIONAL OPPORTUNITIES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 9 9 97 9 0 58061 152848 3663357 4082241 5633 93683 16829 14975 3743880 4343747 0 0 2912985 2988381 0 980 664162 809326 3577147 3797707 166733 546040 4102464 5507121 230967 1089584 3871497 4417537 THE ARC OF KONA'S MISSION IS TO PROVIDE RESIDENTIAL, EDUCATIONAL AND VOCATIONAL OPPORTUNITIES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. false false 2866774 3551994 THE ARC OF KONA PROVIDED ONE-ON-ONE, PERSON-CENTERED, INDIVIDUALIZED HOME AND COMMUNITY-BASED SERVICES AND SUPPORTS TO 84 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH AND SAFETY, ADVOCACY, EMPLOYMENT, SOCIAL SKILLS, ETC., THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION. 220656 273397 THE ARC OF KONA PROVIDED ADULT DAY HEALTH SERVICES IN GROUP SETTINGS BOTH AGENCY-BASED AND IN THE COMMUNITY AS WELL AS VIA TELEHEALTH AS SPECIFIED IN PERSON-CENTERED, INDIVIDUALIZED SERVICE PLANS FOR 21 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH/SAFETY, ADVOCACY, SOCIAL SKILLS, ETC., IN A GROUP SETTING THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION. 210670 261025 THE ARC OF KONA PROVIDED RESIDENTIAL SERVICES AND SUPPORTS TO FOUR TENANTS LIVING IN THE AGENCY OWNED DOMICILIARY HOME FROM JULY 2022 THROUGH JUNE 2023. THIS SERVICE PROVIDES SUPPORT AND ASSISTANCE IN INCREASING INDEPENDENT LIVING SKILLS FOR INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES LIVING IN THE HOME. 3298100 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 7 0 true 97 true false false false false false false false false false false false false X 9 9 false false false false true true false true true false false true true true true true true true true false HI X THE ARC OF KONA 8083232626 PO BOX 127 KEALAKEKUA HI 96750 MICHAEL FRASER CHAIR 1.00 X X 0 0 0 NOEL TRIM VICE CHAIR 1.00 X X 0 0 0 STEPHANIE ACKERMAN SECRETARY 1.50 X X 0 0 0 DENNIS RAST TREASURER 1.50 X X 0 0 0 DEBRA FLANARY DIRECTOR 1.00 X 0 0 0 BRADLEY IZUMI DIRECTOR 1.00 X 0 0 0 KATHRYN PENWELL DIRECTOR 1.00 X 0 0 0 DEAN UEMURA DIRECTOR 1.00 X 0 0 0 CHARLES GOODIN DIRECTOR 1.00 X 0 0 0 MICHELE KU PRESIDENT/CE 40.00 X X 121142 0 10171 TIRA KAMAKA VP OF PROGRA 40.00 X 62212 0 9377 ROGER MUSSMAN DIRECTOR OF 40.00 X 84595 0 9377 267949 28925 1 false false false 15750 49950 87148 49950 152848 STATE OF HAWAII CONTRACTS 624200 3994649 3994649 PROGRAM FEES 624200 32943 32943 HOUSING ASSISTANCE 624200 30237 30237 RENTAL INCOME 624200 24412 24412 4082241 88983 88983 10800 10800 10800 10800 4700 4700 4700 4700 OTHER REVENUE 900099 4175 4175 4175 4343747 4086416 104483 297180 258547 38633 1853610 1612640 240970 9737 8471 1266 647433 563267 84166 180421 156966 23455 22165 15669 6496 53466 37797 15669 61411 42988 18423 192673 148327 44346 2411 2411 46682 40613 6069 33016 28724 4292 MILEAGE 142971 142971 PROGRAM EXPENSES 134048 134048 TELEPHONE AND INTERNET 39906 27934 11972 VEHICLE EXPENSES 27296 27296 53281 49431 2870 980 3797707 3298100 498627 980 929942 1016009 398113 169013 348077 370492 26780 5814 25539 94736 1046880 772307 270563 274573 1888271 2658651 215179 917833 4102464 5507121 229448 389757 1519 699827 230967 1089584 X 3871497 4417537 3871497 4417537 4102464 5507121 546040 X false true X true false X 203703 139169 685475 58061 152848 1239256 3832570 3816865 3811993 3669386 4086416 19217230 4036273 3956034 4497468 3727447 4239264 20456486 170 1355 1525 170 1355 1525 20454961 17124 486 462 14433 99783 132288 17124 486 462 14433 99783 132288 11885 21525 19024 52434 4065282 3978045 4516954 3741880 4339047 20641208 0.99100 0.99450 0.01000 0.00000 X PART III, LINE 12 2018 OTHER INCOME 11,885 2019 OTHER INCOME 21,525 2020 OTHER INCOME 19,024 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40000 40000 580980 430110 150870 222087 211966 10121 203813 130231 73582 274573 OPERATING LEASE-RIGHT OF USE ASSET 698308 INVESTMENT IN REAL PROPERTY 202101 DEPOSITS 17424 917833 OPERATING LEASE LIABILITY 698308 SECURITY DEPOSITS 1519 699827 X 4343747 4343747 4343747 3797707 3797707 3797707 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23(B) OF THE HAWAII REVISED STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAI.I. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2023. OPEN TAX YEARS: THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING JUNE 30, 2020, 2021 AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X 1 49950 FAIR MARKET VALUE false false false FORM 990, PAGE 6, PART VI, LINE 6 INDIVIDUALS MAY BE A MEMBER OF THE ORGANIZATION BY COMPLETING AN APPLICATION AND PAYING AN ANNUAL MEMBERSHIP FEE. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE ORGANIZATION ANNUALLY ELECT THE BOARD OF DIRECTORS AND APPROVE SIGNIFICANT ACTIONS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT/CEO SIGNS AND CERTIFIES THAT THE 990 IS ACCURATE AND COMPLETE. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE ANNUAL 990 AND MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES THE ANNUAL 990 AND RECEIVES A COPY WITHIN 30 DAYS OF ITS SUBMISSION. FORM 990, PAGE 6, PART VI, LINE 12C THE ARC OF KONA ESTABLISHED A POLICY TO HAVE ALL BOARD DIRECTORS AND OFFICERS DISCLOSE ANY POSSIBLE OR POTENTIAL CONFLICTS AND TO FOLLOW PROCEDURES LISTED IN THE MANUAL AS TO HOW TO ADDRESS ANY CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION'S PERSONNEL COMMITTEE IS RESPONSIBLE FOR THE PRESIDENT/CEOS ANNUAL REVIEW AS WELL AS DETERMINING WHETHER THE COMPENSATION PROVIDED IS REASONABLE AND COMPETITIVE WITHIN THE AREA. THE PERSONNEL COMMITTEE RECOMMENDS TO THE BOARD OF DIRECTORS ANY SALARY ADJUSTMENTS. THE BOARD OF DIRECTORS MAKES THE FINAL DECISION. FORM 990, PAGE 6, PART VI, LINE 15B ALL WAGE SCALES WILL BE ESTABLISHED AND APPROVED BY THE PRESIDENT/CEO FOR EACH POSITION CLASSIFICATION. THE PRESIDENT/CEO WILL REVIEW WAGE SCALES FOR EACH POSITION CLASSIFICATION ON A REGULAR BASIS AND ADJUST THE WAGE SCALES AS DEEMED APPROPRIATE. AN EMPLOYEE'S HOURLY WAGE OR SALARY IS REVIEWED AT A MINIMUM OF ONCE PER YEAR. WAGE AND SALARY INCREASES ARE BASED ON MERIT AND FUND AVAILABILITY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.