2024-06-17T20:19:44-05:00 2023-07-31 221478099 COHNREZNICK LLP 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2022-08-01 990261935 KAMA'AINA CARE INC KAMA 8082624538 156-C HAMAKUA DRIVE KAILUA HI 96734 DANA VELA PRESIDENT 8082624538 2024-06-17 1 DANA VELA 999009999 1 JOLANTA TUCK CPA P01340068 7813803520 2024-06-17 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANA VELA 156-C HAMAKUA DRIVE KAILUA HI 96734 32634381 0 X WWW.KAMAAINAKIDS.COM X 1987 HI TO SERVE CHILDREN, FAMILIES AND OUR COMMUNITIES BY PROVIDING ONGOING QUALITY EDUCATION ANDENRICHMENT PROGRAMS TO HELP BUILD A SENSE OF SELF, COMMUNITY AND ENVIRONMENT. 12 10 930 0 0 0 4144984 8276724 29481769 23302193 -33086 19032 3663 1027676 33597330 32625625 178196 1005888 0 0 17747455 18612715 0 0 0 9259937 10315430 27185588 29934033 6411742 2691592 31195947 33557570 15266089 4391481 15929858 29166089 X TO SERVE CHILDREN, FAMILIES AND OUR COMMUNITIES BY PROVIDING ONGOING QUALITY EDUCATION AND ENRICHMENT PROGRAMS TO HELP BUILD A SENSE OF SELF, COMMUNITY AND ENVIRONMENT. 0 0 18244918 1005888 16890227 THE PRESCHOOL PROGRAMS HELP CHILDREN DEVELOP INTO CARING, CREATIVE, THINKING PEOPLE, CONCERNED ABOUT OTHERS AND THE WORLD AROUND THEM. IT HELPS CHILDREN DEVELOP A POSITIVE SELF IMAGE, THE FOUNDATION ON WHICH SOCIAL AND ACADEMIC SUCCESS ARE BUILT AND GUIDES CHILDREN TO DEVELOP CONFIDENCE AND INDEPENDENCE BY LEARNING SELF-HELP SKILLS. THE PRESCHOOL PROGRAMS PREPARE EVERY CHILD TO ENTER SCHOOL, READY TO SUCCEED. THE PRESCHOOL PROGRAMS CONSISTS OF THE INFANT & TODDLER, TWO YEAR OLD, AND THREE & FOUR YEAR OLD PROGRAMS. THESE PROGRAMS SERVED APPROXIMATELY 1,830 CHILDREN PER MONTH. 4509749 4660221 THE SCHOOL AGE DIVISION PROVIDES ELEMENTARY CHILDREN A SAFE ENVIRONMENT DURING THE 10 MONTHS WHEN THE DOE IS IN SESSION BUT NOT PROVIDING CARE. PROGRAMS CONSIST OF AFTER SCHOOL CARE, BEFORE SCHOOL CARE AND HOLIDAY CARE. THESE PROGRAMS SERVE APPROXIMATELY 4,893 SCHOOL AGED CHILDREN PER MONTH. PROGRAMS ARE PROVIDED ENRICHING ACTIVITES WHICH INCORPORATE SCIENCE, SPORT, ART, MUSIC AND EDUCATION. 1419525 1253391 THE EDVENTURE DIVISION HOUSES PROGRAMS THAT ALLOW THE USE OF RESOURCES THAT ARE READILY AVAILABLE TO SERVE OUR COMMUNITIES. THESE PROGRAMS SERVE EVERYONE FROM CHILDREN TO ADULTS, OFFERING EDUCATIONAL EXPERIENCES FROM WATER BASED ACTIVITIES TO LAND BASED ACTIVITIES WHICH CENTERS ON HAWAIIAN CULTURE. 2617303 899470 THE SPECIAL PROGRAM PROVIDES ELEMENTARY CHILDREN A SAFE ENVIRONMENT DURING OUT OF SCHOOL TIME. PROGRAMS CONSIST OF EDUCATIONAL, RECREATIONAL AND ENRICHMENT ACTIVITIES ALL DAY DURING THE FALL, WINTER, SPRING AND SUMMER BREAKS 2617303 899470 26791495 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 99 0 1 930 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X ANGIE SOUTHICHACK 8082624538 156-C HAMAKUA DRIVE KAILUA HI 96734 DANA VELA PRESIDENT/CEO 50.00 X X 277896 0 35632 RANDY MIYASHIRO VP OF SCHOOL AGE DIVISION 40.00 X 143587 0 31583 ANGIE SOUTHICHACK VP OF FINANCE, TREASURER 50.00 X X 134360 0 31418 LESLIE COLBY PRESCHOOL REGIONAL MANAGER 40.00 X 149817 0 12597 WENDY YASUTAKE VP OF HUMAN RESOURCES 40.00 X 135941 0 24859 JEFFREY SUBEE CHIEF INFORMATION OFFICER 40.00 X 135303 0 13634 STACY CLARK PRESCHOOL REGIONAL MANAGER 40.00 X 133406 0 11925 EDWARD T DEWEY CHAIRMAN 1.00 X X 0 0 0 RALPH GOTO VICE CHAIRMAN 1.00 X X 0 0 0 JENE SNOW SECRETARY (UNTIL 11/22) 40.00 X X 0 0 0 STEPHANIE DOUGHTY DIRECTOR 1.00 X 0 0 0 BECKY GUSTAFSON DIRECTOR 1.00 X 0 0 0 JENNIFER HERRING DIRECTOR 1.00 X 0 0 0 KEVIN MATSUDA DIRECTOR 1.00 X 0 0 0 KATHY BRYANT DIRECTOR 1.00 X 0 0 0 SHEILA ANNE EBERT DIRECTOR 1.00 X 0 0 0 TOM MCDONALD DIRECTOR 1.00 X 0 0 0 1110310 0 161648 7 0 1 0 CULINARY FLIGHT PO BOX 1290 KAILUA HI 96734 FOOD SERVICES 1339522 FRANK RUIZ JR 92-1116 PALAHIA ST B 103 KAPOLEI HI 96707 CONSTRUCTION AND REPAIR SERVICES 108426 2 8045240 231484 8276724 TUITION AND FEES 611600 20635986 20635986 OTHER PROGRAM FEES 611600 2666207 2666207 23302193 1611 1611 615887 0 615887 615887 615887 17421 0 17421 17421 17421 19429 8756 10673 10673 PROCESSING FEES 900099 345272 345272 55844 55844 401116 32625625 23703309 0 645592 1005888 1005888 457985 434932 23053 14505049 13774915 730134 289797 275210 14587 2051153 1947905 103248 1308731 1242854 65877 29497 29497 473993 156035 317958 198404 40009 158395 1688209 982112 706097 3454711 3204838 249873 80027 72102 7925 46151 33007 13144 5646 2753 2893 395585 272712 122873 454917 358276 96641 FOOD 1441653 1441653 TRAINING AND EDUCATION 864742 554256 310486 REPAIRS & MAINTENANCE 626827 560074 66753 FEES & LICENSES 96289 74934 21355 458779 357030 101749 29934033 26791495 3142538 0 1575 500 27767625 28871736 296981 529408 671034 145664 110157 238760 786214 7758465 5918153 1464737 1840312 250000 163038 135865 338159 1141752 31195947 33557570 1551931 1772670 2202938 1543199 11511220 84453 0 991159 15266089 4391481 X 15586656 28528512 343202 637577 15929858 29166089 31195947 33557570 2691592 10544639 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250000 1611 1611 250000 250000 4482 4482 250000 250000 4503 4503 250000 250000 4657 4657 250000 250000 4652 4652 250000 0.00000 1.00000 0.00000 0 0 2641153 2106115 535038 4439649 3241403 1198246 677663 570635 107028 1840312 DUE TO UNRESTRICTED FUNDS 980077 DUE TO EMPLOYEE WELFARE FUND 11082 991159 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUND IS TO PROVIDE CHILD CARE TUITION AID TO SINGLE PARENTS AND/OR GUARDIANS WORKING, ATTENDING JOB TRAINING OR ENROLLED IN SCHOOL. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS PRINTED ON ALL FLYERS, BROCHURES, INFORMATION SHEETS AND ON REGISTRATION FORMS. SCHEDULE E, PART I, LINE 6 KAMA'AINA CARE, INC. RECEIVES FEDERAL REIMBURSEMENT FOR PROVIDING FREE OR REDUCED PRICED MEALS FOR ELIGIBLE PARTICIPANTS. (USDA - CHILD & ADULT CARE FOOD PROGRAM) 0 SCHOLARSHIPS FOR PRESCHOOL AND SCHOOLAGE CHILDREN ATTENDING A KAMA'AINA KIDS 486 1005888 PART I, LINE 2: IN-HOUSE SCHOLARSHIP PROCEDURES: PARENTS FILL OUT AN APPLICATION FOR A SCHOLARSHIP. IT IS THE CENTER DIRECTOR'S RESPONSIBILITY TO REVIEW THE PAPERWORK PRIOR TO THE SCHOLARSHIP COMMITTEE MEETING TO DETERMINE ELIGIBILITY AND THE AMOUNT OF FUNDING THEY WILL ASK FOR AT THE MEETING OR VIA FAX AND TELEPHONIC OR ZOOM MEETINGS. SCHOLARSHIP MEETINGS ARE HELD AS NEEDED AT THE END OF PROGRAM MEETINGS. A SCHOLARSHIP IS APPROVED BEGINNING NO EARLIER THAN THE MONTH THAT THE CENTER DIRECTOR PRESENTS THE APPLICATION TO THE COMMITTEE. THE ONLY EXCEPTION TO THIS IS IF THERE WAS NO SCHOLARSHIP MEETING OR THE CENTER DIRECTOR WAS ABSENT AND UNABLE TO PRESENT THE APPLICATION. SCHOLARSHIPS CAN BE APPROVED FOR NO MORE THAN 6 MONTHS AT A TIME. A FAMILY MAY REAPPLY AT THE END OF THE APPROVAL PERIOD FOR ADDITIONAL ASSISTANCE. THE COMMITTEE MAY DETERMINE TO QUALIFY A FAMILY FOR A SHORTER PERIOD OF TIME IF THERE ARE CONCERNS OR RECOMMENDATIONS FOR OTHER OUTSIDE ASSISTANCE. NO SCHOLARSHIP CAN BE APPROVED FOR BEYOND THE SCHOOL YEAR. SCHOLARSHIP APPROVALS ARE MADE BY COMMITTEE, WHICH CONSISTS OF A QUORUM OF CENTER DIRECTOR'S (CURRENTLY 8). THIS QUORUM DOES NOT NEED TO INCLUDE SPECIFIC DIRECTORS AND CAN CHANGE FROM MEETING TO MEETING. ONCE A SCHOLARSHIP HAS BEEN APPROVED, THE COMMITTEE MUST SIGN OFF ON THE APPROVAL. IT IS RECOMMENDED THAT A CENTER DIRECTOR NOT SIGN THE APPROVAL OF FAMILIES AT THEIR SITE. ACCOUNTS RECEIVABLE RECEIVES PAPERWORK FROM THE COMMITTEE CHAIRPERSON TO BEGIN SCHOLARSHIP. IF, FOR ANY REASON, THERE IS A CHANGE TO THE SCHOLARSHIP AMOUNT AND/OR THE CHILD RECEIVING SCHOLARSHIP ENDS THEIR ENROLLMENT, IT IS THE CENTER DIRECTOR'S RESPONSIBILITY TO LET ACCOUNTS RECEIVABLE KNOW OF THE CHANGE. THE AMOUNT OF SCHOLARSHIP THAT CAN BE AWARDED TO EACH FAMILY VARIES. IT CAN BE NO MORE THAN 50% OF THE FAMILY'S SHARE OF TUITION. IT MUST BE IN AN INCREMENT OF $25. IF A FAMILY IS DENIED SCHOLARSHIP FOR ANY REASON, THE CENTER DIRECTOR CAN REQUEST THE COMMITTEE CHAIRPERSON TO SEND A LETTER TO THE FAMILY EXPLAINING THEIR DENIAL OF ASSISTANCE. THIS MUST BE REQUESTED. WHEN A FAMILY IS APPROVED, AN APPROVAL FORM IS SENT TO THE CENTER DIRECTOR SO THAT S/HE MAY INFORM THE FAMILY OF THE AMOUNT OF THE SCHOLARSHIP, WHEN IT WILL BEGIN, AND WHEN IT WILL END. THE CENTER DIRECTORS AND REGIONAL MANAGERS REVIEW THE SCHOLARSHIP USAGE VIA AN EXCEL SPREADSHEET WHICH SHOWS THE BALANCE AND USAGES BY SCHOOL. THE ORGANIZATION SOLICITS FUNDS FROM OTHER FOUNDATIONS AND REQUIREMENTS MAY DIFFER FROM OUR INHOUSE SCHOLARSHIP FUNDS, E.G. SCHOLARSHIPS ARE AWARDED FOR THE ENTIRE SCHOOL YEAR AND IN SOME CASES MAY GO ONLY TO ACCREDITED SCHOOL ATTENDEES. X X X X 0 0 0 1 0 1 0 0 0 DANA VELA PRESIDENT/CEO 225000 0 51170 0 1726 0 9641 0 25991 0 313528 0 0 0 RANDY MIYASHIRO VP OF SCHOOL AGE DIVISION 100000 0 39994 0 3593 0 5592 0 25991 0 175170 0 0 0 ANGIE SOUTHICHACK VP OF FINANCE, TREASURER 100000 0 26865 0 7495 0 5427 0 25991 0 165778 0 0 0 LESLIE COLBY PRESCHOOL REGIONAL MANAGER 64076 0 81287 0 4454 0 6167 0 6430 0 162414 0 0 0 WENDY YASUTAKE VP OF HUMAN RESOURCES 100000 0 28250 0 7691 0 5482 0 19377 0 160800 0 0 0 PART I, LINE 5 THE ORGANIZATION HAS AN INCENTIVE SYSTEM IN WHICH THE VICE-PRESIDENTS OF THE DIVISIONS AND OPERATING MANAGERS RECEIVE A BONUS IF THE DIVISION MEETS ITS DIVISIONAL GOALS AND THE CEO RECEIVES A BONUS IF THE ORGANIZATION, AS A WHOLE, DOES WELL. EACH EMPLOYEE THAT RECEIVES A BONUS HAS THE OPTION OF PLACING ALL OR PART OF THAT BONUS INTO AN ACCOUNT TO BE USED IN SUPPORT OF OTHER COMPANY EMPLOYEES. PART I, LINE 6 THE ORGANIZATION HAS AN INCENTIVE SYSTEM IN WHICH THE VICE-PRESIDENTS OF THE DIVISIONS AND OPERATING MANAGERS RECEIVE A BONUS IF THE DIVISION MEETS ITS DIVISIONAL GOALS AND THE CEO RECEIVES A BONUS IF THE ORGANIZATION, AS A WHOLE, DOES WELL. EACH EMPLOYEE THAT RECEIVES A BONUS HAS THE OPTION OF PLACING ALL OR PART OF THAT BONUS INTO AN ACCOUNT TO BE USED IN SUPPORT OF OTHER COMPANY EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE ORGANIZATION CONSISTS OF ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN CURRENTLY ENROLLED AND ATTENDING PROGRAMS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE ENTITLED TO ONE VOTE FOR EACH CHILD ENROLLED IN THE SERVICES OR PROGRAMS OF THE ORGANIZATION. MEMBERS VOTE FOR DIRECTORS AT THE ANNUAL MEETING OF MEMBERS IN OCTOBER OF EACH YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. A COPY WILL THEN BE DISTRIBUTED TO THE MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ONCE A YEAR, THE BOARD MEMBERS ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE ASKED TO DISCLOSE ANY POSSIBLE CONFLICTS. IF A CONFLICT IS FOUND, THE PERSON WITH THE CONFLICT RECUSES THEMSELVES FROM THE VOTING PROCESS. FORM 990, PART VI, SECTION B, LINE 15A FOR THE CEO, THE BOARD USES A PRESCRIBED WRITTEN EVALUATION METHODOLOGY AND EMPLOYS AN EXPERT CONSULTANT IN EXECUTIVE COMPENSATION EVALUATIONS. THE CEO REVIEWS AND APPROVES COMPENSATION OF HIS MANAGEMENT TEAM. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IV, LINE 12A: THIS 990 IS BEING PREPARED WITH THE BEST AVAILABLE INFORMATION AT THE TIME. UPON COMPLETION OF THE AUDIT, IF THERE ARE ANY SIGNIFICANT CHANGES, APPROPRIATE ACTION WILL BE TAKEN.