2024-04-10T03:43:33-05:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990167464 PATCH (PEOPLE ATTENTIVE TO CHILDREN) PATC 8088391789 560 N NIMITZ HWY 218 HONOLULU HI 96817 SCOTT FUJIEDA PRESIDENT 8088391789 2024-04-10 1 SCOTT FUJIEDA 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-03-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT FUJIEDA 560 N NIMITZ HWY 218 HONOLULU HI 96817 3581896 0 X WWW.PATCHHAWAII.ORG X 1976 HI TO SUPPORT AND IMPROVE THE QUALITY AND AVAILABILITY OF CARE FOR THE YOUNG PEOPLE OF HAWAII. 12 12 67 12 0 0 3303017 3553506 6444 16786 4 4 6318 11600 3315783 3581896 950488 971040 0 0 1571376 1712228 0 0 0 611806 727172 3133670 3410440 182113 171456 722741 1343346 117537 566686 605204 776660 X OUR MISSION IS TO SUPPORT AND IMPROVE THE QUALITY AND AVAILABILITY OF CARE FOR THE YOUNG PEOPLE OF HAWAII. 0 0 1059877 859672 CHILD AND ADULT CARE FOOD PROGRAM: LICENSED FAMILY CHILD CARE PROVIDERS ARE ELIGIBLE FOR THIS PROGRAM WHICH PROVIDES PARTIAL REIMBURSEMENT FOR NUTRITIOUS MEALS SERVED TO CHILDREN WHILE IN A FAMILY CHILD CARE SETTING. THIS FEDERALLY FUNDED PROGRAM IS SUPPORTED BY CONGRESS TO ENSURE THAT ALL CHILDREN IN FAMILY DAY CARE HOMES HAVE ACCESS TO BALANCED AND NUTRITIOUS MEALS WITH THE GOAL OF IMPROVING THEIR EATING PATTERN AND HABITS. THE USDA CHILD AND ADULT CARE FOOD PROGRAM PLAYS A VITAL ROLE IN IMPROVING THE QUALITY OF DAY CARE AND MAKING IT MORE AFFORDABLE FOR MANY LOW INCOME FAMILIES. PATCH SCREENS THE INCOME ELIGIBILITY OF PROVIDERS AND CHILDREN AND PROVIDES MONTHLY REIMBURSEMENT PAYMENTS TO THE PROVIDERS DIRECTLY. PATCH PROVIDES ACCESS TO NUTRITIONAL RESOURCES, TRAINING AND TECHNICAL ASSISTANCE. PROVIDERS ALSO RECEIVE ASSISTANCE IN MENU PLANNING, BASIC SANITATION AS WELL AS KEEPING ACCURATE RECORDS FOR CLAIMING REIMBURSEMENTS AND TAX PURPOSES. IN FYE 6/30/23, 253,786 MEALS AND 143,490 SNACKS WERE SERVED TO 1,155 CHILDREN IN OUR FOOD PROGRAM, WHICH ASSIST LOW INCOME FAMILIES, AND 163 DAY CARE HOMES RECEIVED SUPPORT SERVICES TO PROMOTE CHILD HEALTH AND NUTRITION. 766980 36355 28351 OTHER CHILD CARE SERVICES TO FOSTER COMMUNITY AWARENESS OF THE NEEDS OF CHILDREN, PARENTS, AND CHILD CARE PROVIDERS. IN FYE 6/30/23, THE REGISTRY PROGRAM VERIFIED 3,116 CHILD CARE PRACTITIONER CREDENTIALS WHILE PROVIDING CAREER COUNSELING TO 130 PRACTITIONERS. AND 14,810 HEALTH AND SAFETY CERTIFICATES WERE SUBMITTED. THE FAMILY CHILD CARE RECRUITMENT PROGRAM ASSISTED 24 NEW LICENSED CHILD CARE PROVIDERS START THEIR OWN BUSINESS, CREATING 133 ADDITIONAL CHILD CARE SPACES. PATCH RESPITE CARE SERVICES INCLUDE CONTRACTS WITH CHILD CARE AWARE THAT SERVICE FAMILIES IN THE U.S NAVY WITH CHILDREN DIAGNOSED AS MODERATE TO SEVERE (CATEGORIES IV & V FOR NAVY EFMP RESPITE CARE). PATCH PROVIDES ENHANCED REFERRALS, RECRUITMENT AND PLACEMENT, TRAINING AND MONITORING SERVICES TO THESE FAMILIES WITH DIAGNOSED EXCEPTIONAL FAMILY MEMBERS AGES 0-18 IN THEIR SERVICE DELIVERY AREA AND THEIR SIBLINGS AGES 0-12. FAMILIES MAY RECEIVE UP TO 40 HOURS OF RESPITE CARE PER MONTH. IN FYE 6/30/23 A TOTAL OF 34 CHILDREN WERE SERVED UNDER THE NAVY CONTRACT. 597194 75013 35 CHILD CARE TRAINING PROGRAM: PATCH OFFERS MORE THAN 150 DIFFERENT FREE TRAINING CLASSES TO CHILD CARE PROFESSIONALS FROM ALL TYPES OF CHILD CARE SETTINGS INCLUDING LICENSED EXEMPT PROVIDERS AND PARENTS. ALL CLASSES ARE ALIGNED WITH STANDARDS OF THE STATE'S ASK CORE AREAS, DHS HEALTH AND SAFETY TOPICS AND THE SUBJECT AREAS OF THE NATIONAL CHILD DEVELOPMENT ASSOCIATE CREDENTIAL. EACH QUARTER, PATCH PUBLISHES A TRAINING CALENDAR FULL OF CURRENT CHILD CARE INFORMATION AND SCHEDULED CLASSES, WHICH IS DISTRIBUTED TO PROFESSIONALS AND THE PUBLIC. IN FYE 6/30/23, 1,203 PARENTS AND EARLY EDUCATION PROFESSIONALS ATTENDED 224 FREE TRAINING SESSIONS ACROSS THE STATE. THERE WERE ALSO 17 COURSES THAT WERE AVAILABLE IN THE SELF-PACED FORMAT. THROUGH THIS FORMAT, THERE WERE 1,426 PARENTS AND EARLY EDUCATION PROFESSIONALS WHO COMPLETED THESE COURSES. $75,000 IN SCHOLARSHIPS WERE AWARDED TO HELP 89 PEOPLE TAKE COLLEGE COURSES IN EARLY CHILDHOOD EDUCATION. 455627 PRESCHOOL OPEN DOORS PROGRAM - THE PATCH PRESCHOOL OPEN DOORS (POD) PROGRAM IS AN EARLY CHILDHOOD EDUCATION AND CARE PROGRAM, FUNDED BY THE DEPARTMENT OF HUMAN SERVICES, WHICH HELPS FOUR AND FIVE YEAR OLD CHILDREN TO ATTEND PRESCHOOL BY HELPING FAMILIES PAY PRESCHOOL COSTS FOR UP TO ONE YEAR. ANY LICENSED PRESCHOOL MAY ACCEPT POD SUBSIDIZED CHILDREN. THE PRESCHOOL OPEN DOORS PROGRAM ENSURED AT-RISK CHILDREN ATTENDED PRESCHOOL FOR ONE YEAR THROUGH PRESCHOOL SUBSIDIES. IN FYE 6/30/23, $5,177,582 IN TUITION ASSISTANCE WAS AWARDED BY THE POD PROGRAM AND 1,413 AT RISK CHILDREN WERE ABLE TO ATTEND PRESCHOOL, OF WHICH 823 CHILDREN WERE FROM SINGLE PARENT HOUSEHOLDS. 344636 CHILD CARE RESOURCE AND REFERRAL SERVICES: AS HAWAII'S STATEWIDE CHILD CARE RESOURCE AND REFERRAL AGENCY, PATCH PROVIDES PARENTS AND CARETAKERS WITH REFERRALS TO LOCAL CHILD CARE PROVIDERS, INFORMATION ABOUT STATE LICENSING REQUIREMENTS, CHILD CARE SUBSIDIES, AND OTHER IMPORTANT CHILD CARE INFORMATION. WE PROVIDE GUIDANCE BY PHONE, IN PERSON AND THROUGH OUR ONLINE SERVICE, SO THAT PARENTS CAN LEARN ABOUT THE TYPES OF CHILD CARE THAT ARE AVAILABLE IN THEIR COMMUNITY, LEARN HOW TO CHOOSE AND PAY FOR QUALITY CHILD CARE, AND HOW TO GET HELP WITH THEIR CHILD CARE RELATED ISSUES. PARENTS CAN RECEIVE A LIST OF CHILD CARE PROVIDERS THAT MEET THEIR SPECIFIC NEEDS VIA EMAIL, ONLINE OR BY MAIL. IN FYE 6/30/23, RESOURCE AND REFERRAL PROVIDED 19,904 CHILD CARE REFERRALS. 800263 3224314 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 5 0 67 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 HI X JANEL TAI (OFFICE MANAGER) 8085503850 560 N NIMITZ HWY 218 HONOLULU HI 96817 SCOTT FUJIEDA PRESIDENT 1.00 X X 0 0 0 ABE TOMA VICE-PRESIDENT 1.00 X X 0 0 0 DEBBIE NG-FURUHASHI SECRETARY 1.00 X X 0 0 0 JOHN P MILLER JR TREASURER 1.00 X X 0 0 0 KIMI CORREA DIRECTOR 1.00 X 0 0 0 ANTONIA FONTANILLA FUJIMOTO DIRECTOR 1.00 X 0 0 0 LILLIAN KAWANO DIRECTOR 1.00 X 0 0 0 JACQUELINE NG-OSORIO DIRECTOR 1.00 X 0 0 0 SHAYNA TAMASHIRO DIRECTOR 1.00 X 0 0 0 CARA TANIMURA DIRECTOR 1.00 X 0 0 0 DEAN UEDA DIRECTOR 1.00 X 0 0 0 SOPHIA WONG DIRECTOR 1.00 X 0 0 0 CAROL WEAR INTERIM EXECUTIVE DIRECTOR 45.00 X 76833 0 11991 76833 0 11991 0 0 0 0 0 550 3072018 480938 3553506 PROGRAM SERVICE FEES 900099 16786 16786 16786 4 4 OTHER INCOME 900099 11600 11600 11600 3581896 28386 0 4 X 971040 971040 86543 34617 51926 1338070 1286958 51112 165320 162934 2386 122295 114007 8288 4969 4969 22438 22438 121317 113817 7500 152416 146804 5612 10010 9651 359 238763 235913 2850 25109 24927 182 35057 34901 156 5927 2815 3112 34577 14401 20176 11237 10469 768 EQUIPMENT RENTAL 30051 29870 181 PUBLIC RELATIONS 16721 16286 435 MISCELLANEOUS 8673 5416 3257 STAFF TRAINING 5675 5675 4232 3813 419 3410440 3224314 186126 0 550 550 146696 328323 3740 36980 497620 453300 34874 38969 306682 248066 39261 58616 0 426608 722741 1343346 117537 147772 0 418914 117537 566686 X 566396 749341 38808 27319 605204 776660 722741 1343346 171456 0 X 0 1 X 1 1 1 X 3066522 2982966 3387463 3303017 3553506 16293474 3066522 2982966 3387463 3303017 3553506 16293474 16293474 400 10 5 4 4 423 17627 6639 9465 6318 11600 51649 16345546 116598 0.99680 0.99680 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FEES AND OTHER INCOME - 2018 AMOUNT: $ 17,627. 2019 AMOUNT: $ 6,639. 2020 AMOUNT: $ 9,465. 2021 AMOUNT: $ 6,318. 2022 AMOUNT: $ 11,600. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30011 26715 3296 276671 221351 55320 58616 OPERATING RIGHT-OF-USE LEASE ASSETS 426608 426608 OPERATING LEASE LIABILITIES 418914 418914 X 3593385 11489 11489 3581896 0 3581896 3410440 0 3410440 0 3410440 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 PATCH'S TAX POSITIONS AS OF JUNE 30, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT PATCH HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. PATCH 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: DECREASE IN NET ASSETS WITH DONOR RESTRICTIONS 11,489. 1 SCHOLARSHIPS 89 75013 N/A N/A CLIENT INCENTIVE AWARDS 102 36355 N/A N/A SPECIFIC ASSISTANCE FOOD PROGRAM 145 859672 N/A N/A PART I, LINE 2: THE BOARD OF DIRECTORS' FINANCE AND EXECUTIVE COMMITTEE REVIEWS AND MONITORS THE USE OF GRANT FUNDS ON A MONTHLY BASIS UPON COMPLETION OF THE MONTHLY FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 6 WE HAVE A GENERAL MEMBERSHIP FOR INDIVIDUALS ($35/YEAR) OR ORGANIZATIONS ($125/YEAR) WHO HAVE THE RIGHT TO VOTE FOR MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A RIGHTS OF MEMBERS: ALL MEMBERS SHALL HAVE COEQUAL RIGHTS AND OBLIGATIONS WITH RESPECT TO VOTING, DISSOLUTION, REDEMPTION AND TRANSFER. EACH MEMBER SHALL BE ENTITLED TO ONE (1) VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR FOR ACCURACY. IT IS THEN FORWARDED TO A BOARD OFFICER FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C NEW DIRECTORS, OFFICERS AND EMPLOYEES SHALL BE REQUIRED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. A DISCLOSURE FORM IS REQUIRED TO BE COMPLETED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A AN ANNUAL, WRITTEN EVALUATION BOTH DOCUMENTS THE EXECUTIVE DIRECTOR'S ACHIEVEMENTS AND SHORTCOMINGS, AND HELPS THE EXECUTIVE DIRECTOR UNDERSTAND AREAS FOR IMPROVEMENT OR WHERE THE BOARD IS INSUFFICIENTLY INFORMED. THE EXECUTIVE COMMITTEE OF THE BOARD LEADS THE EVALUATION PROCESS, REPORTS TO THE FULL BOARD, THEN RECOMMENDS A SALARY ADJUSTMENT FOR THE NEXT YEAR. EVALUATING THE EXECUTIVE DIRECTOR'S PERFORMANCE IS INEVITABLY LINKED TO EVALUATING THE AGENCY'S PERFORMANCE AS A WHOLE. AS A RESULT, EVALUATION OF THE EXECUTIVE DIRECTOR IS INCORPORATED INTO THE ANNUAL REVIEW OF ORGANIZATIONAL PERFORMANCE AND GOAL-SETTING FOR THE NEXT YEAR. THE EXECUTIVE COMMITTEE CAN INVOLVE OTHER BOARD MEMBERS IN THE EVALUATION PROCESS AND CAN ALSO CHOOSE TO UTILIZE FEEDBACK FROM THE STAFF OF THE EXECUTIVE DIRECTOR. THE COMMITTEE CAN ALSO GO OUTSIDE THE AGENCY TO GATHER INFORMATION REGARDING THE PERFORMANCE OF BOTH THE AGENCY AND THE EXECUTIVE DIRECTOR, FOR EXAMPLE, TO FUNDERS, COLLABORATING AGENCIES, VOLUNTEERS, AND CLIENTS. AS WITH ANY EMPLOYEE, THE EXECUTIVE DIRECTORS NEED ACKNOWLEDGMENT FOR WORK WELL DONE AND IMMEDIATE FEEDBACK WHEN PROBLEMS ARISE. IN THE BEST SITUATIONS, THE BOARD PRESIDENT AND OFFICERS HAVE ESTABLISHED GOOD WORKING RELATIONSHIPS WITH THE EXECUTIVE DIRECTOR WHERE CONSTANT FEEDBACK FLOWS IN BOTH DIRECTIONS. THE ANNUAL FORMAL EVALUATION IS AN IMPORTANT COMPONENT OF, NOT A SUBSTITUTE FOR, THAT RELATIONSHIP. IN GENERAL, THE BOARD OF DIRECTORS EXPECTS THE EXECUTIVE DIRECTOR TO: - SERVE AS THE CHIEF OF OPERATIONS FOR THE ORGANIZATION - BE AN ADVISOR TO THE BOARD - RECOMMEND APPROPRIATE POLICIES FOR BOARD CONSIDERATION - IMPLEMENT EFFECTIVELY ALL POLICIES ADOPTED BY THE BOARD - INFORM THE BOARD FULLY AND ACCURATELY REGARDING OPERATIONS AND PROGRAMS - INTERPRET THE NEEDS OF THE PROGRAM AND PRESENT PROFESSIONAL RECOMMENDATIONS ON ALL PROBLEMS AND ISSUES CONSIDERED BY THE BOARD - DEVELOP A BUDGET, IN CONJUNCTION WITH THE FINANCE COMMITTEE, AND KEEP THE BOARD UP-TO-DATE ON THE BUDGET - RECRUIT THE BEST PERSONNEL; DEVELOP AND SUPERVISE COMPETENT STAFF - ASSIST THE BOARD IN BUILDING CONNECTIONS IN THE COMMUNITY - COMPLETE ASSIGNMENTS AS DIRECTED BY THE BOARD IN GENERAL, THE EXECUTIVE DIRECTOR EXPECTS THE BOARD OF DIRECTORS TO: - COUNSEL AND ADVISE, GIVING THE BENEFIT OF BOARD MEMBER JUDGMENT, EXPERTISE AND KNOWLEDGE - CONSULT WITH THE EXECUTIVE DIRECTOR ON ALL MATTERS THE BOARD IS CONSIDERING - DELEGATE RESPONSIBILITY FOR ALL EXECUTIVE FUNCTIONS - REFRAIN FROM HANDLING ADMINISTRATIVE DETAILS - ASSIGN STAFF MANAGEMENT TO THE EXECUTIVE DIRECTOR - SHARE ALL COMMUNICATIONS WITH THE EXECUTIVE DIRECTOR - PROVIDE SUPPORT TO THE EXECUTIVE DIRECTOR AND STAFF IN CARRYING OUT THEIR PROFESSIONAL DUTIES - SUPPORT THE EXECUTIVE DIRECTOR IN ALL DECISIONS AND ACTIONS CONSISTENT WITH POLICIES OF THE BOARD AND THE STANDARDS OF THE ORGANIZATION - HOLD THE EXECUTIVE DIRECTOR ACCOUNTABLE FOR THE SUPERVISION OF THE ORGANIZATION - EVALUATE THE WORK OF THE EXECUTIVE DIRECTOR - ASSIST IN FUNDRAISING FOR THE SUPPORT OF THE AGENCY AND PROGRAMS THE EXECUTIVE COMMITTEE EVALUATES THE EXECUTIVE DIRECTOR ANNUALLY. THE EXECUTIVE COMMITTEE ESTABLISHES PERFORMANCE CRITERIA AND DETERMINES THE EVALUATION CATEGORIES BASED ON THE PRIORITIES DURING THE EVALUATION PERIOD AND ASSIGNS SPECIFIC WEIGHTING FACTORS FOR EACH CATEGORY. THE COMMITTEE PROVIDES THE EVALUATION REPORT TO THE EXECUTIVE DIRECTOR AND ENSURES THAT PLANS ARE MADE TO ADDRESS ANY BELOW AVERAGE RATINGS. THE HUMAN RESOURCES COMMITTEE ANNUALLY REVIEWS THE NONPROFIT SALARY SURVEYS DEVELOPED BY THE UNITED WAY AND THE HAWAII EMPLOYERS' COUNCIL AND RECOMMENDS A SALARY ADJUSTMENT. ALL DOCUMENTATION RELATED TO THE EXECUTIVE DIRECTOR'S EVALUATION ARE FILED IN HIS OR HER PERSONNEL FILE. THIS PROCESS WAS LAST UNDERTAKEN IN 2016. 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. THE ANNUAL REPORT IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 7, OTHER SALARIES AND WAGES DESCRIPTION: THE AMOUNTS INCLUDE WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES.