2026-05-06T13:19:18-05:00 2025-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-07-01 990167464 PATCH (PEOPLE ATTENTIVE TO CHILDREN) PATC 8088391789 560 N NIMITZ HWY 218 HONOLULU HI 96817 SCOTT FUJIEDA PRESIDENT 8088391789 2026-05-06 1 1 RODNEY M HARANO P00389596 8085311040 2026-04-28 2024 2025-03-06 01:10:19Z SCOTT FUJIEDA 560 N NIMITZ HWY 218 HONOLULU HI 96817 5595481 0 X WWW.PATCHHAWAII.ORG X 1976 HI TO SUPPORT AND IMPROVE THE QUALITY AND AVAILABILITY OF CARE FOR THE YOUNG PEOPLE OF HAWAII. 9 9 97 11 0 0 5256070 5552871 45 25135 4 4 16017 17471 5272136 5595481 1116884 1191573 0 0 2494944 3024830 0 0 2411 1459092 1213510 5070920 5429913 201216 165568 1640281 1915529 662405 772085 977876 1143444 X OUR MISSION IS TO SUPPORT AND IMPROVE THE QUALITY AND AVAILABILITY OF CARE FOR THE YOUNG PEOPLE OF HAWAII. 0 0 1151434 898462 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 6/30/25, 249,721 MEALS AND 138,310 SNACKS WERE SERVED TO 1,104 CHILDREN IN OUR FOOD PROGRAM, WHICH ASSIST LOW INCOME FAMILIES, AND 151 DAY CARE HOMES RECEIVED SUPPORT SERVICES TO PROMOTE CHILD HEALTH AND NUTRITION. 994245 47475 CHILD CARE RESOURCE AND REFERRAL SERVICES: AS HAWAII'S STATEWIDE CHILD CARE RESOURCE AND REFERRAL AGENCY, PATCH PROVIDES FREE CHILD CARE REFERRALS TO FAMILIES IN OUR COMMUNITY, CONNECTING PARENTS TO A DIVERSE RANGE OF LICENSED AND REGISTERED CHILD CARE. PATCH PROVIDES FREE RESOURCES ON SUBSIDIES, DEVELOPMENTAL SCREENING, BRAIN BUILDING TIPS, AND MORE. PATCH WORKS ALONGSIDE THE DEPARTMENT OF HUMAN SERVICES TO PROVIDE FINANCIAL SUPPORT TO ELIGIBLE FAMILIES IN COMPLETING THEIR DOCUMENTS AND FINDING A PROVIDER THAT BEST FITS THEIR FAMILY'S NEEDS. WE UNDERSTAND THAT IT CAN BE HARD TO KNOW WHERE TO START WHEN SEARCHING FOR QUALITY CHILD CARE OPTIONS AND ARE HAPPY TO HELP THE COMMUNITY NAVIGATE THROUGH THE PROCESS! PARENTS CAN RECEIVE A LIST OF CHILD CARE PROVIDERS VIA EMAIL, ONLINE, OR BY MAIL. IN FYE 6/30/25, RESOURCE AND REFERRAL PROVIDED 1,626 UNDUPLICATED/UNIQUE CHILD CARE REFERRALS. ADDITIONALLY, THERE WERE 30,562 TIMES THAT PARENTS SEARCHED THE WEBSITE ON THEIR OWN. 1090161 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 THREE-, 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. IN FYE 6/30/25, $22,953,476 IN TUITION ASSISTANCE WAS AWARDED BY THE POD PROGRAM SO THAT 2,413 ELIGIBLE FAMILIES COULD ATTEND PRESCHOOL, OF WHICH 1,254 CHILDREN WERE FROM SINGLE PARENT HOUSEHOLDS. 1111282 245636 42576 OTHER CHILD CARE SERVICES TO FOSTER COMMUNITY AWARENESS OF THE NEEDS OF CHILDREN, PARENTS, AND CHILD CARE PROVIDERS. IN FYE 6/30/25, THE REGISTRY PROGRAM VERIFIED 3,715 CHILD CARE PRACTITIONER CREDENTIALS WHILE PROVIDING CAREER COUNSELING TO 108 PRACTITIONERS AND 18,716 HEALTH AND SAFETY CERTIFICATES WERE SUBMITTED. $32,380.80 IN EARLY CHILDHOOD EDUCATION SCHOLARSHIPS WERE AWARDED TO HELP 55 PEOPLE FURTHER THEIR EDUCATION IN THE FIELD OF EARLY CHILDHOOD.PATCH RESPITE CARE SERVICES INCLUDE CONTRACTS WITH CHILD CARE AWARE OF AMERICA THAT SERVICE FAMILIES IN THE U.S. NAVY AND U.S. AIR FORCE WITH CHILDREN DIAGNOSED AS MODERATE TO SEVERE (CATEGORIES IV & V) 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. FAMILIES MAY RECEIVE UP TO 40 HOURS OF RESPITE CARE PER MONTH. IN FYE 6/30/25 A TOTAL OF 52 CHILDREN WERE SERVED UNDER THE NAVY CONTRACT AND 11 CHILDREN WERE SERVED UNDER THE AIR FORCE CONTRACT. 588637 30 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 6/30/25, 1,619 PARENTS AND EARLY EDUCATION PROFESSIONALS ATTENDED 217 FREE TRAINING SESSIONS ACROSS THE STATE. THERE WERE ALSO 21 COURSES THAT WERE AVAILABLE IN THE SELF-PACED FORMAT. THROUGH THIS FORMAT, THERE WERE 5,543 PARENTS AND EARLY EDUCATION PROFESSIONALS WHO COMPLETED THESE COURSES.THE FAMILY CHILD CARE CHILD CARE RECRUITMENT PROGRAM ASSISTED 19 NEW LICENSED CHILD CARE PROVIDERS START THEIR OWN BUSINESS, CREATING 114 ADDITIONAL CHILD CARE SPACES. 1699919 245636 42606 4935759 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 1 0 0 0 1 54 0 1 97 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 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 LOGAN ARAKI DIRECTOR 1.00 X 0 0 0 ANTONIA FONTANILLA FUJIMOTO DIRECTOR 1.00 X 0 0 0 RANDY MIYASHIRO DIRECTOR 1.00 X 0 0 0 KEOPU REELITZ DIRECTOR 1.00 X 0 0 0 DEAN UEDA DIRECTOR 1.00 X 0 0 0 KIMI CORREA FORMER DIRECTOR 1.00 X 0 0 0 JACQUELINE NG-OSORIO FORMER DIRECTOR 1.00 X 0 0 0 SOPHIA WONG FORMER DIRECTOR 1.00 X 0 0 0 CAROL WEAR EXECUTIVE DIRECTOR 50.00 X 102545 0 6502 102545 0 6502 1 0 0 0 0 14000 385 5067574 470912 5552871 PROGRAM SERVICE FEES 900099 25135 25135 25135 4 4 OTHER INCOME 900099 17471 17471 17471 5595481 42606 0 4 1191573 1191573 142040 142040 2368630 2243292 125338 306664 291248 15416 207496 183648 23848 25898 25898 353036 242726 110310 311975 301555 10307 113 14264 13424 840 338438 335813 2625 43783 43458 325 9327 9029 298 8051 1003 7048 18436 18436 13729 12320 1409 EQUIPMENT RENTAL 37812 37617 195 MISCELLANEOUS 14534 6004 6232 2298 PUBLIC RELATIONS 9447 9422 25 MAINTENANCE 9447 8438 1009 5333 5189 144 5429913 4935759 491743 2411 550 91034 13168 13287 4980 5625 1092540 1318079 67463 63491 324144 289505 48313 34639 413267 389374 1640281 1915529 236497 374843 425908 397242 662405 772085 X 948074 1131238 29802 12206 977876 1143444 1640281 1915529 165568 0 X 0 1 X 1 1 1 X 3387463 3303017 3553506 5256070 5552871 21052927 3387463 3303017 3553506 5256070 5552871 21052927 21052927 5 4 4 4 4 21 9465 6318 11600 16017 17471 60871 21113819 70110 0.99710 0.99730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FEES AND OTHER INCOME - 2020 AMOUNT: $ 9,465. 2021 AMOUNT: $ 6,318. 2022 AMOUNT: $ 11,600. 2023 AMOUNT: $ 16,017. 2024 AMOUNT: $ 17,471. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30011 28598 1413 294133 260907 33226 34639 OPERATING RIGHT-OF-USE LEASE ASSETS 389374 389374 OPERATING LEASE LIABILITIES 397242 397242 X 5613077 0 5613077 -17596 -17596 5595481 5429913 0 5429913 0 5429913 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, 2025 AND 2024 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 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS -17,596. 1 SCHOLARSHIPS 55 32309 N/A N/A CLIENT INCENTIVE AWARDS 90 124092 N/A N/A SPECIFIC ASSISTANCE FOOD PROGRAM 141 898462 N/A N/A PROGRAM SERVICE FEE REIMBURSEMENTS 68 136710 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 PATCH OFFERS A GENERAL MEMBERSHIP FOR INDIVIDUALS ($35/YEAR) OR ORGANIZATIONS ($125/YEAR). EARLY CHILDHOOD EDUCATION PROFESSIONALS BECOME MEMBERS TO HELP THEM GROW PROFESSIONALLY, STAY CURRENT ON EARLY CHILDHOOD ISSUES, AND PARTICIPATE IN GROUP EFFORTS TO PROMOTE POSITIVE CHANGE. FORM 990, PART VI, SECTION A, LINE 7A PARENTS & CHILDREN TOGETHER (PACT) IS THE SOLE MEMBER OF PATCH WITH EXCLUSIVE VOTING RIGHTS OVER CRITICAL CORPORATE MATTERS. 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 EXECUTIVE COMMITTEE WILL CONDUCT AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S SALARY AND WILL CONSIDER SALARY SURVEYS OF SIMILARLY-SIZED NON-PROFIT ORGANIZATIONS, AND RECOMMEND ADJUSTMENTS AS APPROPRIATE. ALL DOCUMENTATION RELATED TO THE EXECUTIVE DIRECTOR'S EVALUATION ARE FILED IN HIS OR HER PERSONNEL FILE. THIS PROCESS WAS LAST UNDERTAKEN IN JUNE 2024. 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. PARENTS AND CHILDREN TOGETHER 1300 HALONA STREET HONOLULU HI 96817 990119678 CREATE SAFE & PROMISING FUTURES FOR HAWAII'S CHILDREN AND FAMILIES HI 501(C)(3) LINE 7 N/A 0 PACT FOUNDATION 1300 HALONA STREET HONOLULU HI 96817 331660685 TO SUPPORT PARENTS AND CHILDREN TOGETHER HI 501(C)(3) LINE 12C, III-FI PARENTS AND CHILDREN TOGETHER 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0