2025-10-27T16:28:04-05:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-01-01 990198132 HAWAII MEALS ON WHEELS INC HAWA 8089886747 PO BOX 236099 HONOLULU HI 968233520 MICHELLE CORDERO-LEE CHIEF EXECUTIVE OFFICER 8089886747 2025-10-27 1 1 RODNEY M HARANO P00389596 8085311040 2025-10-27 2024 2025-03-06 01:10:19Z MICHELLE CORDERO-LEE PO BOX 236099 HONOLULU HI 968233520 4610515 0 X WWW.HMOW.ORG X 1979 HI HAWAII MEALS ON WHEELS (HMOW) IS DEDICATED TO HELPING OAHU'S ELDERS AND INDIVIDUALS WITH DISABILITIES PRESERVE THEIR INDEPENDENCE AT HOME. WE DO THIS PRIMARILY BY PROVIDING NUTRITIOUS MEALS AND REGULAR PERSONAL INTERACTION WITH THOSE WE SERVE. 11 11 32 439 0 0 2096337 2718796 586847 803158 85962 272376 28744 55074 2797890 3849404 0 0 0 0 1297399 1240097 0 0 303596 1903303 2280626 3200702 3520723 -402812 328681 5084788 5466765 254194 270080 4830594 5196685 HAWAII MEALS ON WHEELS (HMOW) IS DEDICATED TO HELPING OAHU'S ELDERS AND INDIVIDUALS WITH DISABILITIES PRESERVE THEIR INDEPENDENCE AT HOME. WE DO THIS PRIMARILY BY PROVIDING NUTRITIOUS MEALS AND REGULAR PERSONAL INTERACTION WITH THOSE WE SERVE. 0 0 2543040 803512 HAWAII MEALS ON WHEELS PROVIDES A HOME DELIVERED MEAL SERVICE FOR FRAIL ELDERLY AND DISABLED PERSONS WHO ARE UNABLE TO COOK OR SHOP FOR THEMSELVES AND DO NOT HAVE ACCESS TO HELP FOR THESE ESSENTIAL FUNCTIONS. MEALS ARE PREPARED BY 13 CARE HOME, HOSPITAL, AND COMMERCIAL KITCHEN PARTNERS. THIS ENABLES VOLUNTEERS TO PICK UP MEALS AT A LOCATION IN THEIR COMMUNITY AND DELIVER THEM TO THEIR NEIGHBORS. HMOW SERVED 202,832 MEALS IN 2024, WHICH IS THE LARGEST ANNUAL NUMBER OF MEALS SERVED TO DATE. 2543040 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 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 0 0 0 0 1 7 0 1 32 1 0 0 0 0 1 1 1 1 0 0 0 1 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X X MICHELLE CORDERO-LEE 8089886747 PO BOX 236099 HONOLULU HI 968233520 RICK TABOR BOARD PRESIDENT 1.00 X X 0 0 0 SAMUEL KL SUEN BOARD VICE PRESIDENT 1.00 X X 0 0 0 ROBERT S TAKESHITA BOARD TREASURER 1.00 X X 0 0 0 EDWINA SUZUKI BOARD SECRETARY 1.00 X X 0 0 0 ROSS ESAKI DIRECTOR 1.00 X 0 0 0 KATIE METTLER DIRECTOR 1.00 X 0 0 0 STACY NAKANO DIRECTOR 1.00 X 0 0 0 GEOFFREY PANG DIRECTOR 1.00 X 0 0 0 CLARISSA SAXTON DIRECTOR 1.00 X 0 0 0 MIKE TOTTORI DIRECTOR 1.00 X 0 0 0 BRENDA WONG DIRECTOR 1.00 X 0 0 0 MICHELLE CORDERO-LEE CHIEF EXECUTIVE OFFICER 40.00 X 96956 0 30651 ANDREA MERRIAM CHIEF FINANCIAL OFFICER 40.00 X 57285 0 11508 154241 0 42159 0 0 0 0 0 145275 81672 994495 1497354 2718796 MEALS PROGRAM 624200 803158 803158 803158 126894 126894 842076 696594 145482 145482 145482 119237 81672 64517 54720 54720 MISCELLANEOUS INCOME 900099 354 354 354 3849404 803512 0 327096 196401 33178 93039 70184 814897 636868 140397 37632 26127 21039 3770 1318 125408 60885 55013 9510 77264 52032 17586 7646 38987 38987 11633 11633 118103 118103 92148 16576 69896 5676 76260 32062 44198 99914 28277 71637 321 321 35238 35238 56292 33525 22767 COST OF MEALS 1549575 1549575 BAD DEBT 55969 55969 BULK SHIPPING 52537 52537 AUTO EXPENSES 40947 40935 12 52702 38088 13624 990 3520723 2543040 674087 303596 1464299 877490 630146 1204934 202030 236708 139666 217665 32248 23266 251614 98444 95139 153170 2338087 2585328 183173 168204 5084788 5466765 188492 176448 65702 93632 254194 270080 X 4559616 4858096 270978 338589 4830594 5196685 5084788 5466765 X 328681 30800 6610 X X 0 1 X 1 0 X 4916257 2271738 1846585 2096337 2718796 13849713 4916257 2271738 1846585 2096337 2718796 13849713 13849713 45059 67693 78967 85624 126894 404237 39582 52566 40060 43502 54720 230430 18995 354 19349 14503729 2286708 0.95490 0.95640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE PREMIUM REFUND - 2022 AMOUNT: $ 18,995. STATE TAX REFUND - 2024 AMOUNT: $ 354. SCHEDULE A, PART II, SECTION B, LINE 9: NET FUNDRAISING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 119728 6610 126338 104375 15353 119728 137298 -32923 104375 129504 7794 137298 218834 12606 101936 129504 1.00000 1 0 251614 98444 153170 153170 LEASE LIABILITY 93632 93632 X 3813254 30800 12294 43094 3770160 11633 67611 79244 3849404 3514774 5684 5684 3509090 11633 11633 3520723 PART V, LINE 4: INTEREST FROM ENDOWMENT ENSURES HMOW'S ABILITY TO DELIVER MEALS. 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 THE ORGANIZATION'S TAX POSITIONS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, AND DETERMINED THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ORGANIZATION 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: CHANGE IN BENEFICIAL INTEREST HELD BY OTHERS 6,610. DIRECT FUNDRAISING EXPENSES 5,684. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN NET ASSETS WITH DONOR RESTRICTIONS 67,611. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 5,684. MALAMA OUR KUPUNA 175671 71522 104149 31518 26582 OHANA FEAST PACKS 25238 10150 15088 2870 3547 200909 81672 119237 34388 30129 64517 54720 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS FIRST PRESENTED TO THE FINANCE COMMITTEE, WHO WILL REVIEW AND RECOMMEND THEIR APPROVAL TO THE FULL BOARD OF DIRECTORS. THE BOARD OF DIRECTORS WILL REVIEW THE 990 AND ITS FINANCE COMMITTEE'S RECOMMENDATION AND GIVE THEIR APPROVAL. ONCE THEY APPROVE, THE DRAFT 990 CAN BE FINALIZED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AN "INTERESTED PERSON" MAY BE (A) ANY PERSON WHO WAS DURING THE PREVIOUS 5 YEARS IN A POSITION OF SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE CORPORATION, (B) A MEMBER OF THE FAMILY OF SUCH PERSON, OR (C) AN ENTITY IN WHICH INDIVIDUALS DESCRIBED IN THE PRECEDING CATEGORIES HAVE MORE THAN A 35% INTEREST. A PERSON IS IN A POSITION OF "SUBSTANTIAL INFLUENCE" IF THE PERSON (A) IS A MEMBER OF THE BOARD OF DIRECTORS, (B) HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE BOARD, FOR SUPERVISING THE MANAGEMENT, ADMINISTRATION, OR OPERATION OF THE CORPORATION, OR FOR MANAGING THE FINANCES OF THE CORPORATION (FOR EXAMPLE, THE PRESIDENT, EXECUTIVE DIRECTOR OR TREASURER), OR (C) HAS SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE CORPORATION UNDER THE FACTS AND CIRCUMSTANCES. THE CORPORATION'S AUTHORIZED BODY TO REVIEW ACTUAL OR POSSIBLE CONFLICTS OF INTEREST SHALL BE THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD (COMPOSED SOLELY OF DIRECTORS). THE MEMBERS OF THE BOARD OR COMMITTEE, AS THE CASE MAY BE, SHALL NOT HAVE ANY CONFLICT OF INTEREST WITH THE TRANSACTION OR ARRANGEMENT AT ISSUE. AFTER DISCLOSURE OF THE INTEREST OR BECOMING AWARE OF THE MATERIAL FACTS, THE BOARD OR COMMITTEE MEMBERS, WITHOUT THE PRESENCE OF ANY INTERESTED PERSON, SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE TRANSACTION SHALL BE ADDRESSED AS FOLLOWS: (1) THE INTERESTED PERSON, IF ANY, MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT SO THAT THE BOARD OR COMMITTEE HAS INFORMATION SUFFICIENT TO DETERMINE THE REASONABLENESS OR FAIRNESS OF THE TRANSACTION OR ARRANGEMENT. (2) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. (3) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE, AND MAKE A DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE AND DIRECTOR COMPENSATION IS DISCUSSED AT THE BOARD OF DIRECTORS LEVEL WITH THE CONSULTATION OF HAWAII EMPLOYERS COUNCIL AND USING THE "PROFESSIONAL, ADMINISTRATIVE & MANAGEMENT SURVEY AND THE "NONPROFIT ORGANIZATION SALARY SURVEY". WE, ALONG WITH MANY INDUSTRY PARTNERS, PARTICIPATE IN BOTH SURVEYS EACH YEAR. THE REVIEW PROCESS FOR SALARIES IS DONE EACH YEAR IN CONSULTATION WITH OUR BOARD MEMBER WHO IS AN EXPERT IN HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 HMOW'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 TAX RETURN, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THEIR FINANCIAL STATEMENTS AND TAX RETURN ARE ALSO AVAILABLE ON THE GUIDESTAR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST HELD BY OTHERS 6,610. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.