2025-11-17T15:08:09-06:00 2024-12-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2024-01-01 990073534 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF OAHU YOUN 8085387061 1040 RICHARDS STREET HONOLULU HI 96813 KATE CHAN CHIEF FINANCIAL OFFICER 8086952616 2025-11-17 1 0 DEANNA C AWA P00647777 8085262255 2024 2025-03-06 01:10:19Z KATE CHAN 1040 RICHARDS STREET HONOLULU HI 96813 6137521 0 X WWW.YWCAOAHU.ORG X 1903 HI THE YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF OAHU IS A WOMEN'S MEMBERSHIP MOVEMENT THAT EXISTS TO CULTIVATE OPPORTUNITIES FOR WOMEN'S AND GIRLS' GROWTH AND LEADERSHIP, HELPING THEM CREATE FULFILLING LIVES FOR THEMSELVES AND THEIR FAMILIES, AND FACILITATE SOCIAL CHANGE WITH POSITIVE ECONOMIC IMPACT FOR THEIR COMMUNITIES. THE YWCA OF OAHU IS WOMEN HELPING WOMEN. THE ASSOCIATION WILL THRUST ITS COLLECTIVE POWER TOWARD THE EMPOWERMENT OF WOMEN AND THE ELIMINATION OF RACISM. 0 0 89 311 0 0 2767632 2656673 843516 906471 921663 268595 1190154 1160184 5722965 4991923 0 0 0 0 3050897 3011151 0 0 441156 2433473 2587597 5484370 5598748 238595 -606825 13347930 12826153 983286 997692 12364644 11828461 X ELIMINATING RACISM, EMPOWERING WOMEN. THE YWCA OF O'AHU EXISTS TO CULTIVATE OPPORTUNITIES FOR WOMEN'S AND GIRLS' GROWTH AND LEADERSHIP, TO HELP THEM CREATE FULFILLING LIVES FOR THEMSELVES AND THEIR FAMILIES, AND FACILITATE SOCIAL CHANGE WITH POSITIVE ECONOMIC IMPACT FOR THEIR COMMUNITIES. FOUNDED IN 1900, THE YWCA OF O'AHU IS THE OLDEST AND LARGEST WOMEN'S MEMBERSHIP ORGANIZATION IN HAWAI'I WITH MORE THAN 322 MEMBERS. THE ORGANIZATION SUPPORTS WOMEN AND GIRLS THROUGH HOUSING, ECONOMIC SELF-SUFFICIENCY, PROFESSIONAL DEVELOPMENT AND HEALTH AND WELLNESS. THE YWCA OF O'AHU IS A PREMIER ORGANIZATION THAT SERVES WOMEN AND GIRLS IN COLLABORATION WITH OTHER ORGANIZATIONS IN SUPPORT OF OUR MISSION. 0 1 3705660 407983 EDUCATION, SUPPORT AND ADVOCACY-PROVIDES EDUCATION AND TRAINING TO WOMEN FOR ECONOMIC ADVANCEMENT AND LEADERSHIP.DRESS FOR SUCCESS - PROVIDED 372 WOMEN WITH CAREER APPROPRIATE ATTIRE AND PROVIDED ONE-ON-ONE COUNSELING TO MANY OF THESE SAME WOMEN TO HELP THEM PREPARE FOR JOB INTERVIEWS. A TOTAL OF 3272 VOLUNTEER HOURS WERE CONTRIBUTED FOR ECONOMIC ADVANCEMENT PROGRAMS.THE BELLA PROJECT PROVIDED 276 YOUTH WITH FORMALWEAR TO INCREASE ACCESSIBILITY TO HIGH SCHOOL FORMAL EVENTS BY BREAKING DOWN FINANCIAL BARRIERS AND INCREASING CONFIDENCE. A TOTAL OF 269 VOLUNTEER HOURS WERE CONTRIBUTED TO THE BELLA PROJECT.PATSY T. MINK CENTER FOR BUSINESS AND LEADERSHIP - SUPPORTED 1,464 WOMEN WITH ONE-ON-ONE BUSINESS COUNSELING, TECHNICAL ASSISTANCE, AND LEADERSHIP TRAINING TO EQUIP THEM WITH THE TOOLS AND RESOURCES TO START AND GROW THEIR BUSINESSES, AS WELL AS ADVANCE IN THEIR LEADERSHIP. A TOTAL OF 3,891 JOBS WERE SUPPORTED THROUGH THE SMALL BUSINESS AND LEADERSHIP DEVELOPMENT PROGRAMS.THE MBDA CAPITAL READINESS PROGRAM - ENROLLED 217 SOCIALLY AND ECONOMICALLY DISADVANTAGED INDIVIDUALS (SEDI) ENTREPRENEURS ENTERING THE TRAINNING PROGRAMS WITH 142 GRADUATING. THERE WERE 112 SEDI ENTREPRENEURS WHO PITCHED THEIR BUSINESSES TO RAISE A TOTAL OF $46 MILLION IN CAPITAL. 1177357 473342 FERNHURST - THERE WERE TWO PROGRAMS AT FERNHURST IN 2024 AS FOLLOWS:1) HOMEBASE TRANSITIONAL HOUSING: PROVIDED 6,278 SUBSIDIZED/DISCOUNTEDHOUSING NIGHTS AND 5,249 MEALS FOR 39 WOMEN. SUPPORT ANDSERVICES PROVIDED TO HELP THEM OBTAIN PERMANENT HOUSING. 82% AGREEDTHAT ONE BARRIER TO PERMANENT HOUSING WAS REDUCED.2) FURLOUGH: WORK PROGRAM TO FACILITATE THE SUCCESSFUL TRANSITION FORSELECTED WOMEN FROM PRISON BACK INTO THE COMMUNITY. THIS PROGRAM, WHICHBECAME PART OF YWCA OAHU IN JULY 2015, PROVIDED 1,634 RESIDENT BEDNIGHTS AND 4,991 MEALS TO 14 INDIVIDUAL RESIDENTS. 8 RESIDENTS WORKEDTHROUGH THE PROGRAM AND WERE RELEASED IN 2024. 274575 281955 HEALTH & WELLNESS - THE YWCA OFFERS HOLISTIC, SENSITIVE AND RESPONSIBLE APPROACHES TO IMPORTANT ISSUES OF HEALTH AND WELLNESS AT THE LANIAKEA AND KOKOKAHI LOCATIONS. WE HAVE YEAR-ROUND HEALTH AND WELLNESS AND AQUATICS PROGRAMS. PARTICIPANTS RANGE IN AGE FROM 3 MONTHS OLD FOR "MOMMY AND ME" SWIM TO 90+ YEARS OLD FOR TAI CHI AND AQUA THERAPY CLASSES. FOR 2024 THERE WERE 246 HEALTH & WELLNESS MEMBERS AND 347 AQUATICS ACTIVITY PARTICIPANTS. THERE WERE ADDITIONAL INDIVIDUALS THAT PARTICIPATED THROUGH THE MULTIPLE CLASSES AVAILABLE AT THE YWCA. 5157592 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 X 41 0 1 89 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X KATE CHAN 8086952623 1040 RICHARDS STREET HONOLULU HI 96813 SUSAN ING BOARD CHAIR 3.00 X 0 0 0 CATIE CULLISON VICE CHAIR 3.00 X 0 0 0 ALYSSA TERCINO TREASURER 1.00 X 0 0 0 STACEY KATAKURA FUND DEVELOPMENT CHAIR 1.00 X 0 0 0 DARLENE BLAKENLEY IMMEDIATE PAST BOARD CHAIR 3.00 X 0 0 0 NANCY INFANTE MEMBER 1.00 X 0 0 0 MELANIE ISLAM MEMBER 1.00 X 0 0 0 JUDY MCDONALD MEMBER 1.00 X 0 0 0 SHARILYN TANAKA MEMBER 1.00 X 0 0 0 CAYENNE PE'A MEMBER 1.00 X 0 0 0 JENNIFER JONES MEMBER 1.00 X 0 0 0 NORIKO NAMIKI CHIEF EXECUTIVE OFFICER 40.00 X 124749 0 16741 TERRI FUNAKOSHI CHIEF OPERATING OFFICER 40.00 X 114127 0 15344 238876 0 32085 2 0 0 0 FAITH WORKSSTUDIO LLC 4348 WAIALAE AVE 763 HONOLULU HI 96816 ARCHITECTURAL ENGINEERING DESIGN SERVICE 189611 1 10752 33125 2011782 601014 2656673 PROGRAM SERVICE FEES 900099 890371 890371 MEMBERSHIP DUES 900099 16100 16100 906471 208408 208408 1528298 764242 764056 764056 764056 286705 226518 60187 60187 60187 286200 33125 154838 131362 131362 MISCELLANEOUS 900099 264766 264766 264766 4991923 1171237 0 1164013 X 270970 129471 141499 2059728 1696890 154709 208129 57186 53067 4119 308273 250832 32781 24660 314994 252110 35166 27718 33148 6152 26996 83581 30897 52684 672913 545792 59880 67241 917582 909929 7653 20304 15167 4387 750 69991 39420 29704 867 23982 23982 771749 610689 90491 70569 SUPPLIES 439307 382118 45769 11420 OTHER EXPENSES 137659 113383 22603 1673 TELEPHONE 59153 56401 2752 0 PRINTING AND PUBLICATIO 40794 16830 154 23810 -682566 48444 -735329 4319 5598748 5157592 0 441156 2290094 1674450 391282 646185 92522 177189 23090 7070 25147417 20621193 4843565 4526224 905313 971111 3526248 3499021 1275816 1324903 13347930 12826153 339063 360378 61847 61936 500000 497292 82376 78086 983286 997692 X 8864317 8421472 3500327 3406989 12364644 11828461 13347930 12826153 X -606825 -15267 85908 X X 0 1 X 1 1 1 X 4739343 3654698 2448728 2767632 2656673 16267074 4739343 3654698 2448728 2767632 2656673 16267074 1295960 14971114 1046973 1272906 1591253 1583723 1736424 7231279 6275 295975 369140 286200 957590 24455943 6841086 0.61220 0.60280 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING REVENUE - 2020 AMOUNT: $ 6,275. 2022 AMOUNT: $ 295,975. 2023 AMOUNT: $ 369,140. 2024 AMOUNT: $ 286,200. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1192473 85665 25331 1252807 1086844 118929 13300 1192473 1252482 -155873 9765 1086844 1172595 99601 19714 1252482 1057740 132562 17707 1172595 0.55500 0.44500 0 0 951279 951279 20177502 17221115 2956387 3630137 3386571 243566 388499 13507 374992 4526224 RESTRICTED CERTIFICATE OF DEPOSITS 3499021 F 3499021 BENEFICIAL INTEREST IN PERPETUAL TRUST 1266408 DEFERRED LEASE RENT AND COMMISSIONS 58495 1324903 DEPOSITS 78086 78086 X 5981646 -15267 1004988 989721 4991925 -2 -2 4991923 6517828 919080 919080 5598748 0 5598748 PART V, LINE 4: THE H&J WEINBERG FERNHURST FUND IS TO BE USED FOR REPAIRS AND MAINTENANCE OF THE H&J WEINBERG FERNHURST CENTER, AND SECONDLY, FOR ANY REPAIRS AND MAINTENANCE OF ANY OTHER FACILITIES OWNED BY THE ORGANIZATION. PART X, LINE 2: THE YWCA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND APPLICABLE STATE LAW. ACCOUNTING STANDARDS RELATING TO UNCERTAINTY IN INCOME TAXES ADDRESS 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 YWCA 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. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR 2024 AND 2023. PENALTIES AND FINES, IF ANY, ARE INCLUDED IN OTHER EXPENSES IN THE STATEMENTS OF FUNCTIONAL EXPENSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR RENTAL ACTIVITY INCLUDED IN TOTAL REVENUE 764,242. DIRECT EXPENSES FOR FUNDRAISING ACTIVITY INCLUDED IN TOTAL REVENUE 154,838. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 85,908. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING -2. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR RENTAL ACTVITY INCLUDED IN TOTAL REVENUE 764,242. DIRECT EXPENSES FOR FUNDRAISING ACTVITY INCLUDED IN TOTAL REVENUE 154,838. LEADER LUNCHEON 319325 33125 286200 154838 319325 33125 286200 154838 154838 131362 MASON ARCHITECTURE HISTORIC CONSU A YWCA DIRECTOR IS A PRINCIPAL & SUSTAINABILITY DIRECTOR WITH MASON 103850 THE YWCA CONTRACTED MASON FOR YWCA'S LANIAKEA RENOVATION PROJECT IN 2024. 0 ATLAS INSURANCE A YWCA FORMER DIRECTOR'S FAMILY MEMBER IS AN EXECUTIVE AT ATLAS INSURANCE. 160187 THE YWCA CONTRACTED WITH ATLAS INSURANCE TO PROVIDE INSURANCE COVERAGE FOR THEIR ACTIVITIES. 0 ATLAS INSURANCE A YWCA DIRECTOR IS A PERSONAL LINES VICE PRESIDENT WITH ATLAS INSURANCE 160187 THE YWCA CONTRACTED WITH ATLAS INSURANCE TO PROVIDE INSURANCE COVERAGE FOR THEIR ACTIVITIES. 0 FORM 990, PART III, LINE 3 THE DOWNTOWN FITNESS CENTER THAT WAS PREVIOUSLY PART OF THE HEALTH & WELLNESS PROGRAM WAS SHUT DOWN ON JUNE 30, 2024. HOWEVER, THE AQUATIC PROGRAMS AT BOTH THE LANIAKEA AND KOKOKAHI LOCATIONS ARE CONTINUING. FORM 990, PART V, LINES 7G AND 7H QUESTIONS 7G AND 7H ARE NOT APPLICABLE TO THE EXEMPT ORGANIZATION. AS SUCH, THEY HAVE BEEN MARKED NO. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE AND EXECUTIVE MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW. ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE FORM 990 AND HAVE AN OPPORTUNITY TO REVIEW BEFORE FILING. THE FORM 990 IS SIGNED AND IS MAILED UPON APPROVAL OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED TO READ AND SIGN CONFLICT OF INTEREST POLICY AND CERTIFICATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEW, RECOMMEND AND APPROVE COMPENSATION BASED ON THE ANNUAL PERFORMANCE REVIEW OF THE CEO. THE CEO WORKS WITH AN HR PROFESSIONAL TO REVIEW, RECOMMEND AND APPROVE COMPENSATION TO KEY EMPLOYEES. EXPENSE REIMBURSEMENTS ARE SUBMITTED FOR APPROVAL BASED UPON THE SIGNING AND SPENDING AUTHORIZATION POLICY. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 545,792. MANAGEMENT AND GENERAL EXPENSES 59,880. FUNDRAISING EXPENSES 67,241. TOTAL EXPENSES 672,913. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 85,908. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.