2024-10-30T18:34:27-05:00 2023-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2023-01-01 990203930 HOSPICE HAWAII INC HOSP 8089249255 860 IWILEI ROAD HONOLULU HI 968175018 DAN HAIRE PRESIDENT & CEO 8089249255 2024-10-30 1 0 RODNEY M HARANO P00389596 8085311040 2024-10-30 2023 2024-10-15 13:58:12Z NAVIAN HAWAII DAN HAIRE 860 IWILEI ROAD HONOLULU HI 968175018 10105982 0 X WWW.NAVIANHAWAII.ORG X 1979 HI TO IMPROVE THE QUALITY OF LIFE FOR PERSONS FACING LIFE-LIMITING ILLNESSES AND FOR THEIR FAMILIES THROUGH DIRECT HOSPICE SERVICES 24 HOURS A DAY, SEVEN DAYS A WEEK WHEREVER THE PATIENT RESIDES AND THROUGH COMMUNITY EDUCATION ON THE ISLANDS OF OAHU, MOLOKAI AND LANAI. 14 14 126 49 0 0 1496045 1077422 9615958 8400857 608124 271738 89495 -13778 11809622 9736239 28580 50100 0 0 7148093 7162857 0 0 382258 3301369 3752090 10478042 10965047 1331580 -1228808 11888974 10543312 2609134 2033712 9279840 8509600 X TO PROMOTE THE QUALITY OF LIFE FOR PERSONS FACING LIFE-LIMITING ILLNESSES AND FOR THEIR FAMILIES. 0 0 8452358 0 7735283 DIRECT HOSPICE SERVICES: HOSPICE HAWAII DBA NAVIAN HAWAII PROVIDES EXPERT MEDICAL, EMOTIONAL, PRACTICAL, PSYCHO-SOCIAL, AND SPIRITUAL CARE TO PERSONS FACING LIFE-LIMITING ILLNESSES AND TO THEIR FAMILIES 24 HOURS A DAY, SEVEN DAYS A WEEK BY QUALIFIED PHYSICIANS, NURSES, HOSPICE AIDES, SOCIAL WORKERS, NON-DENOMINATIONAL CHAPLAINS, AND OTHER PROFESSIONALS ON THE ISLANDS OF OAHU, MOLOKAI, AND LANAI. PATIENTS MAY RECEIVE OUR CARE IN THEIR OWN HOMES AND IN NURSING FACILITIES AND CARE HOMES WHERE THEY RESIDE. IN 2023, HOSPICE HAWAII SERVED 528 PATIENTS ON THE ISLAND OF OAHU AND HAD 32,790 PATIENT DAYS OF CARE. OF THOSE PATIENT DAYS OF CARE, 2,597 DAYS WERE FOR PEDIATRIC CARE IN OUR PEDIATRIC CONCURRENT CARE PROGRAM, THE FIRST IN HAWAII. HOSPICE HAWAII DBA NAVIAN HAWAII ALSO PROVIDED UNCOMPENSATED AND CHARITY CARE IN 2023 AT AN ESTIMATED COST OF $50,100. HOSPICE HAWAII DBA NAVIAN HAWAII VOLUNTEER SERVICES TO PATIENTS AND THEIR FAMILIES IN 2023 WERE ENRICHED BY OUR VOLUNTEER TRAININGS THAT EDUCATED 49 HOSPICE HAWAII VOLUNTEERS IN 12 FORMAL TRAINING SESSIONS AND 5 ADDITIONAL ONBOARDING SESSIONS. COMMUNITY BEREAVEMENT SUPPORT GROUPS MET MONTHLY VIA ZOOM MEETINGS. IN 2023, THERE WERE A TOTAL OF 124 SUPPORT GROUP PARTICIPANTS. 752888 50100 666317 INPATIENT HOSPICE SERVICES: THE KAILUA HOME ON THE ISLAND OF OAHU PROVIDES RESIDENTIAL CARE 24 HOURS A DAY, SEVEN DAYS A WEEK TO OUR HOSPICE PATIENTS THAT CANNOT BE ADEQUATELY PROVIDED CARE IN THEIR OWN HOMES. PATIENTS RECEIVE EXPERT, COMPASSIONATE CARE AND AROUND THE CLOCK MONITORING TO BE KEPT AS SYMPTOM FREE AND COMFORTABLE AS POSSIBLE IN OUR FIVE-BED HOMELIKE RESIDENTIAL FACILITY. IN 2023, THE KAILUA HOME SERVED 49 PATIENTS AND PROVIDED 1,467 DAYS OF CARE. 35071 COMMUNITY EDUCATION: HOSPICE HAWAII DBA NAVIAN HAWAII GIVES PRESENTATIONS TO HEALTHCARE AGENCIES AND TO THE COMMUNITY ON THE ISLANDS OF OAHU, MOLOKAI, AND LANAI WITH REGARDS TO LIFE-LIMITING ILLNESSES TO INFORM AND EDUCATE THE PUBLIC. IN 2023, HOSPICE HAWAII EMPLOYEES EDUCATED THE PUBLIC ON HOSPICE SERVICES, HOSPICE MYTHS, PALLIATIVE CARE, HISTORY & PHILOSOPHY OF HOSPICE AND PALLIATIVE CARE, END OF LIFE CARE ISSUES, ADVANCE CARE PLANNING, SPIRITUALITY, AND DEALING WITH GRIEF DURING HOLIDAY. ADDITIONALLY, HOSPICE HAWAII PARTNERS WITH OTHER HOSPICE AND PALLIATIVE CARE ORGANIZATIONS TO INFORM THE COMMUNITY ON END-OF-LIFE MATTERS. IN 2023, HOSPICE HAWAII EMPLOYEES MADE 67 PRESENTATIONS TO VARIOUS GROUPS ON THE PREVIOUSLY MENTIONED TOPICS. 9240317 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 52 0 1 126 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X THE ORGANIZATION 8089249255 860 IWILEI ROAD HONOLULU HI 968175018 MICHAEL JAMES YANI CHAIR 2.00 X X 0 0 0 JENNIFER ANN WALKER VICE CHAIR 2.00 X X 0 0 0 RICK KEENE TREASURER 1.00 X X 0 0 0 NORMAN CHENG SECRETARY 1.00 X X 0 0 0 KEVIN T SAKAMOTO PAST CHAIR 1.00 X 0 0 0 COLLEEN CHING DIRECTOR 1.00 X 0 0 0 PATRICK DUARTE DIRECTOR 1.00 X 0 0 0 SUZANNE EUGENIO DIRECTOR 1.00 X 0 0 0 MATHEW LOUGHLIN DIRECTOR 1.00 X 0 0 0 ARTHUR MALLET DIRECTOR 1.00 X 0 0 0 KIMARIE MATHEWS DIRECTOR 1.00 X 0 0 0 ROBERT ODA DIRECTOR 1.00 X 0 0 0 ERIN TAKAMINE DIRECTOR 1.00 X 0 0 0 ALEXANDRA WROE DIRECTOR 1.00 X 0 0 0 TORI ABE CARAPELHO FORMER PRESIDENT AND CEO 40.00 X 225912 0 7623 KENNETH ZERI PRESIDENT AND CEO 40.00 X 123487 0 0 JOAN EMMA GROTE HOSPICE PHYSICIAN 40.00 X 120761 0 6116 TIFFANY M MERRICK PATIENT CARE MANAGER 40.00 X 105360 0 14988 SHANTELL M CRUZ ADMISSIONS MANAGER 40.00 X 115810 0 11963 APRIL S FERRIN DIRECTOR ADMIN SERVICES 40.00 X 120066 0 11972 KRISTIA LEANNE P FUENTES NURSE PRACTITIONER 40.00 X 112500 0 14755 923896 0 67417 11 0 1 0 HALE HO ALOHA INC 2670 PACIFIC HEIGHTS ROAD HONOLULU HI 96813 NURSING HOME ROOM & BOARD 241423 JAMES ATKISSON MD 2717 60TH STREET NW GIG HARBOR WA 98335 CONTRACTED MEDICAL DIRECTOR 161875 TRAVEL CARE HAWAII PO BOX NO 26462 HONOLULU HI 96825 CONTRACTED RN LABOR 158014 HALE OLA KINO 1314 KALAKAUA AVE HONOLULU HI 96826 NURSING HOME ROOM & BOARD 147148 HALE NANI REHAB & NURSING 1617 PENSACOLA STREET HONOLULU HI 96822 NURSING HOME ROOM & BOARD 110282 6 14530 1062892 1077422 PATIENT SERVICE REVENU 621610 8400857 8400857 8400857 286413 286413 336997 349383 2289 -12386 -2289 -14675 -14675 3550 14530 18071 -14521 -14521 OTHER INCOME 621610 743 743 743 9736239 8401600 0 257217 50100 50100 357023 178511 89256 89256 5509928 4747048 618209 144671 54292 54292 751063 623549 96549 30965 490551 411965 59111 19475 9651 9651 49298 49298 40471 40471 807059 650119 133193 23747 170530 123289 47241 249353 141010 58578 49765 65978 65978 278310 233725 33536 11049 104225 103824 401 32766 27517 3948 1301 26465 26465 132183 111007 15928 5248 170813 143449 20583 6781 PATIENT SERVICES & SUPP 1554316 1554316 BAD DEBT EXPENSE 60672 20618 40054 10965047 9240317 1342472 382258 900 966 3877638 2241231 95149 15432 983062 1042495 28640 30362 41315 64921 2586983 1241319 1454118 1345664 4670501 5237729 737651 564512 11888974 10543312 888336 508631 960963 939346 759835 585735 2609134 2033712 X 9110032 8334698 169808 174902 9279840 8509600 11888974 10543312 -1228808 458568 0 X 0 1 X 1 0 X 1056733 1279688 2548520 1029388 1077422 6991751 1056733 1279688 2548520 1029388 1077422 6991751 2548487 4443264 132769 125697 188387 127484 286413 860750 3344 1415 1484 1261 743 8247 7860748 54330115 0.56520 0.60900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 3,344. 2020 AMOUNT: $ 1,415. 2021 AMOUNT: $ 1,484. 2022 AMOUNT: $ 1,261. 2023 AMOUNT: $ 743. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 9240317 9240317 612016 153004 0 0 724557 675020 580837 612016 2592430 3888645 402 383 785 181139 168755 145209 153004 648107 972161 750000 4456 754456 750000 20258 20258 750000 750000 18674 18674 750000 0.00000 0.00000 0.00000 1317932 78866 1239066 350201 297415 52786 918850 865038 53812 1345664 DEPOSITS 14728 OPERATING RIGHT OF USE LEASE ASSETS 549784 564512 CHARITABLE GIFT ANNUITY 29029 OPERATING LEASE LIABILITY 556706 585735 X 9672345 0 9672345 40471 23423 63894 9736239 10906247 2289 2289 10903958 40471 20618 61089 10965047 PART V, LINE 4: ENDOWMENT FUND IS PERMANENTLY RESTRICTED BY THE DONOR OF THE FUNDS TO 1) PROVIDE CARE FOR INDIGENT TERMINALLY ILL PATIENTS AND THEIR FAMILIES AND 2) PROVIDE RESPITE CARE FOR FAMILIES WHO CANNOT AFFORD HOME HEALTHCARE SERVICES AND WHOSE FINANCIAL RESOURCES ARE LESS THAN THE FINANCIAL RESOURCES OF FIFTY PERCENT OF THE INDIVIDUALS IN THIS COMMUNITY. ONLY THE EARNINGS OF THE ENDOWMENT ARE AVAILABLE FOR USE TOWARD THIS CHARITABLE PURPOSE. IN JUNE 2021, THE HARRY AND JEANETTE WEINBERG FOUNDATION, IN A SUPPLEMENTAL AGREEMENT, GRANTED NAVIAN HAWAII IMMEDIATE RELEASE FROM REPORTING REQUIREMENTS, AND THE RESTRICTIONS ON INVESTMENT AND USE, SET FORTH IN THE ORIGINAL AGREEMENT OF THE $750,000 ENDOWMENT. 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 NAVIAN HAWAII'S TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. NAVIAN HAWAII IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 20,618. INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 5,094. LOSS ON DISPOSAL OF FIXED ASSET -2,289. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSET 2,289. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 20,618. NA HOA MALAMA 13500 13500 15030 EPIC QUEST FUNDRAISER 3550 3550 240 1560 1241 1 1030 1030 18080 14530 3550 240 1560 16271 18071 -14521 1 CHARITY ROUTINE CARE & ROOM & BOARD 6 50100 ACTUAL COST UNBILLED SERVICES PART I, LINE 2: GRANT TRACKING REPORTS PREPARED AND UPDATED MONTHLY. MONITOR USE OF FUNDS VIA THESE REPORTS. PAYMENT FOR SERVICES AND SUPPLIES ARE PAID DIRECTLY TO THE SERVICE PROVIDER OR VENDOR. CROSSCHECKED WITH RECORDS TO ENSURE SERVICES ARE APPLIED TO CORRECT RECIPIENTS. X X X X 0 0 0 0 0 0 0 0 0 TORI ABE CARAPELHO FORMER PRESIDENT AND CEO 197912 0 28000 0 0 0 2586 0 5037 0 233535 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND IS REVIEWED BY ITS PRESIDENT/CHIEF EXECUTIVE OFFICER WHO SIGNS THE RETURN. THE RETURN IS DISTRIBUTED IN DRAFT FORM TO ALL MEMBERS OF THE FINANCE AND EXECUTIVE COMMITTEES OF THE BOARD OF DIRECTORS AND RECOMMENDATIONS FOR MODIFICATION OR CORRECTION OF THE RETURN, IF ANY, ARE MADE PRIOR TO FILING. THE FINAL FORM 990 IS OFFERED FOR DISTRIBUTION TO ALL MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS AND STAFF ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT AFFIRMING THAT THEY UNDERSTAND AND AGREE TO COMPLY WITH THE POLICY BY REPORTING ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST. DISCLOSURE STATEMENTS, IF ANY, ARE RECEIVED AND REVIEWED BY THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD BY DISCLOSURE OF THE EXISTENCE OF THE INTEREST AND ALL MATERIAL FACTS AND TO THE BOARD OF COMMITTEE. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS AND BY MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER EVERY TWO YEARS. COMPENSATION IS CONSISTENT WITH COMMUNITY STANDARDS AS STUDIED AND EVALUATED BY EXECUTIVES ON THE BOARD OF DIRECTORS OF HOSPICE HAWAII ON A VOLUNTEER BASIS AT NO COST. THE COMPENSATION OF ALL STAFF IS EVALUATED AND MEASURED AGAINST COMMUNITY STANDARDS ANNUALLY BY HUMAN RESOURCE MANAGEMENT AND REVIEWED BY THE PRESIDENT. DOCUMENTATION OF THE PROCESS AND FINDINGS IS RETAINED IN COMPANY RECORDS. THE PROCESS WAS LAST UNDERTAKEN IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. BECAUSE HOSPICE HAWAII FILED ITS FORM 1023 PRIOR TO JULY 15, 1987, THE ORGANIZATION IS EXEMPT FROM THE REQUIREMENT OF SUPPLYING A COPY OF THE FORM 1023 FOR PUBLIC INSPECTION.