2026-05-15T15:19:41-05:00 2025-06-30 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2024-07-01 990089327 THE ARC IN HAWAII ARCI 8087377995 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 LEE MORIWAKI CHAIR 8087377995 2026-05-13 1 1 WON J LEE P01286148 8085242255 2024 2025-03-06 01:10:19Z LEIANN FOUNTAIN 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 13985634 0 X THEARCINHAWAII.ORG X 1960 HI THE ARC IN HAWAII PROVIDES SERVICES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, INCLUDING RESIDENTIAL HOMES AND APARTMENTS, ADULT DAY HEALTH AND RESIDENTIAL PROGRAMS. THE ORGANIZATION ADVOCATES FOR ITS CLIENTS SO THEY CAN LIVE, LEARN, WORK AND PLAY IN THEIR OWN COMMUNITIES. 13 13 189 0 0 0 505114 2068012 10997712 11270088 564711 596060 44457 51474 12111994 13985634 16800 0 0 0 8911395 9142195 0 0 0 2410731 2590691 11338926 11732886 773068 2252748 18475355 20604051 968157 844105 17507198 19759946 X THE ARC IN HAWAII PROVIDES SERVICES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, ID AND DD, ON OAHU. TOGETHER WITH ITS NATIONAL AND NEIGHBOR ISLAND ARC AFFILIATES, THE ARC IN HAWAII PROMOTES AND PROTECTS THE RIGHTS OF PEOPLE WITH ID AND OR DD AND ACTIVELY SUPPORTS ITS CLIENTS SO THEY CAN LIVE, LEARN, WORK, AND PLAY AND FULLY PARTICIPATE IN THE COMMUNITY THROUGHOUT THEIR LIFETIME. 0 0 6828912 RESIDENTIAL PROGRAMS: THE ARC IN HAWAII IS THE LARGEST PROVIDER OF COMMUNITY BASED RESIDENTIAL SERVICES FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN HAWAII, PROVIDING HOMES FOR 122 CLIENTS. THE ORGANIZATION OPERATES FOUR APARTMENT COMPLEXES, PROVIDING HOMES FOR 95 INDIVIDUALS, ELEVEN DOMICILIARY HOMES FOR 47 INDIVIDUALS, AND SIX INTERMEDIATE CARE FACILITIES/INTELLECTUAL DISABILITY (GROUP HOMES) FOR 27 INDIVIDUALS. EACH HOME HAS BETWEEN 3 - 5 RESIDENTS, AS WELL AS A LIVE-IN MANAGER AND IS LOCATED IN A COMMUNITY SETTING. THE HOMES PROVIDE A FAMILY ATMOSPHERE WITH OPPORTUNITIES TO WORK, LEARN AND PLAY TOGETHER. LIVING SKILLS ARE PRACTICED DAILY. INCLUDES DEPRECIATION OF $193,071. 3190695 DAY PROGRAMS: THE ARC IN HAWAII'S THREE TRAINING CENTERS PROVIDE ADULT DAY HEALTH PROGRAMS, ACTIVE TREATMENT AND HABILITATION SERVICES FOR OVER 105 PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES FOR ABOUT 248 DAYS OF THE YEAR. PROGRAMS AND EVENTS ARE AT THE CENTERS AS WELL AS IN THE COMMUNITY AND INCLUDE A VARIETY OF ACTIVITIES TO HELP THE INDIVIDUALS ATTAIN THEIR HIGHEST POTENTIAL. ACTIVITIES INCLUDE VOLUNTEERING IN THE COMMUNITY, MUSIC CLASSES, DELIVERING MEALS ON WHEELS, KARAOKE OUTINGS, MONEY MANAGEMENT TRAINING, LEARNING TO USE PUBLIC TRANSPORTATION, AND WORKING IN A MINI-MART, SELLING SNACKS AND DRINKS. INCLUDES DEPRECIATION OF $123,761. 10019607 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 19 0 1 189 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X X LEIANN FOUNTAIN 8086953704 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 LEE MORIWAKI CHAIR 8.00 4.00 X X 0 0 0 KEVIN MURRAY VICE-CHAIR 6.00 2.00 X X 0 0 0 KEVIN DOOLEY TREASURER 6.00 4.00 X X 0 0 0 GARY SIMON SECRETARY 6.00 2.00 X X 0 0 0 BERNARD HO DIRECTOR 2.00 X 0 0 0 LINDA BALAZS DIRECTOR 2.00 X 0 0 0 VIARIDA CHING DIRECTOR 2.00 X 0 0 0 NORMAN JIMENO JR DIRECTOR 2.00 X 0 0 0 DIANE HAAR DIRECTOR 2.00 X 0 0 0 LINDA MIZUNO DIRECTOR 2.00 X 0 0 0 SHAREN WAGO DIRECTOR 2.00 X 0 0 0 SCOTT SUZUKI DIRECTOR 2.00 X 0 0 0 ROBIN WURTZEL DIRECTOR 2.00 X 0 0 0 LEIANN FOUNTAIN PRESIDENT/CEO 40.00 X 204396 0 50221 SONJA PUNSALAN CHIEF FINANCIAL OFFICER 40.00 X 91246 0 16421 295642 0 66642 2 0 1 0 PROVISION SOLAR 69 RAILROAD AVE STE A-7 HILO HI 96720 INSTALLATION OF SOLAR PANELS 121090 ESSENTIAL CABINET REFACING INC 212 MOHONUA PLACE C3 HONOLULU HI 96819 BUILD, REPAIR, REPLACE CABINETS 109682 N&K CPAS INC 999 BISHOP STREET SUITE 2200 HONOLULU HI 96813 ACCOUNTING, AUDIT WORK 107419 3 830 2067182 2068012 FEE FOR SERVICE 623990 11270088 11270088 11270088 523995 523995 72065 0 72065 72065 72065 MISCELLANEOUS 623990 51474 51474 51474 13985634 11321562 0 596060 379145 332134 47011 6697545 5868493 829052 1545348 1352301 193047 520157 459037 61120 6590 6590 269702 81612 188090 514540 338761 175779 593218 534898 58320 223286 192550 30736 16887 127 16760 4923 1090 3833 378581 316832 61749 353642 334539 19103 SPECIFIC ASSISTANCE 188230 188230 0 MEMBERSHIP DUES, MISC 29407 10647 18760 RENTAL EQUIPMENT/LEASE 11685 8356 3329 11732886 10019607 1713279 0 12744456 14400326 1201145 1214442 1058719 968126 268952 301911 10839214 7790000 2541321 3049214 660762 670032 18475355 20604051 434640 429745 125005 11135 71483 50686 337029 352539 968157 844105 X 14023333 16278105 3483865 3481841 17507198 19759946 18475355 20604051 2252748 0 X X 0 1 X 1 1 1 X 3964919 510144 713523 505114 2068012 7761712 9256671 9649703 10348414 10997712 11270088 51522588 13221590 10159847 11061937 11502826 13338100 59284300 20000 10000 30000 0 20000 10000 30000 59254300 11208 4390 54184 564711 523995 1158488 11208 4390 54184 564711 523995 1158488 657156 147600 2518474 44457 51474 3419161 13889954 10311837 13634595 12111994 13913569 63861949 0.92780 0.91140 0.01810 0.01050 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 56,064. 2021 AMOUNT: $ 52,000. 2022 AMOUNT: $ 17,184. 2023 AMOUNT: $ 44,457. 2024 AMOUNT: $ 51,474. RESTITUTION AND SETTLEMENT GAINS - 2020 AMOUNT: $ 601,092. 2021 AMOUNT: $ 95,600. 2022 AMOUNT: $ 2,501,290. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000000 39068 39068 1000000 1000000 45580 45580 1000000 1000000 17203 17203 1000000 1000000 1333 1333 1000000 1000000 8752 8752 1000000 0.00000 1.00000 0.00000 0 0 237965 237965 8004857 6363792 1641065 264142 21124 243018 1596957 1037557 559400 735293 367527 367766 3049214 ACCRUED BENEFITS 286622 LEASE LIABILITIES 19247 TENANT AND OTHER DEPOSITS 46670 352539 X 13985634 0 13985634 0 13985634 11732886 0 11732886 0 11732886 PART V, LINE 4: THE ENDOWMENT WAS TO PROVIDE FINANCIAL STABILITY FOR THE ARC IN HAWAII SO IT COULD CONTINUE TO PROVIDE SERVICES AND ADVOCATE FOR PERSONS WITH DEVELOPMENTAL DISABILITIES. INTEREST ON THE ENDOWMENT IS TO BE USED FOR DEVELOPING, CONSTRUCTION AND MAINTAINING FACILITIES OWNED AND OPERATED BY THE ARC IN HAWAII. PART X, LINE 2: THE ARC IN HAWAII (ASSOCIATION) IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT HAS BEEN DETERMINED THAT THE ASSOCIATION IS NOT A PRIVATE FOUNDATION FOR INCOME TAX PURPOSES. HOWEVER, THE ASSOCIATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. THE ASSOCIATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. THE ASSOCIATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. X X X 0 0 0 0 0 0 0 0 0 LEIANN FOUNTAIN PRESIDENT/CEO 204396 0 0 0 0 0 23000 0 27221 0 254617 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS GENERAL MEMBERS THAT ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE COMPRISED OF AN INDIVIDUAL OR FAMILY MEMBER CONSISTING OF TWO ADULT MEMBERS OF A SINGLE HOUSEHOLD. THEY HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS AND APPROVE CERTAIN DECISIONS. FORM 990, PART VI, SECTION A, LINE 7B STATE LAW REQUIRES APPROVAL BY THE MEMBERS OF AMENDMENT OF THE ARTICLES OF INCORPORATION, MERGERS, SALES OF ASSETS OTHER THAN IN THE REGULAR COURSE OF ACTIVITIES, AND DISSOLUTION. THE BYLAWS OF THE ORGANIZATION REQUIRE THAT ANY AMENDMENT OF THE BYLAWS BE APPROVED BY A MAJORITY VOTES OF THE MEMBERS QUALIFIED TO VOTE PRESENT IN PERSON AT A MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B INFORMATION FROM OFFICERS AND DIRECTORS AND OTHER NONFINANCIAL DATA AND FINANCIAL INFORMATION FROM THE AGENCY'S AUDITED FINANCIAL STATEMENTS ARE COMBINED IN A DRAFT OF THE FORM 990 PREPARED BY AN OUTSIDE CERTIFIED PUBLIC ACCOUNTANT. SEVERAL DIRECTORS, INCLUDING THE TREASURER AND CHAIR, ALONG WITH THE PRESIDENT/CEO AND CHIEF FINANCIAL OFFICER, REVIEW THE DRAFT IN DETAIL AND REVISE AS APPROPRIATE. ONCE THE DETAILED REVIEW IS COMPLETED, THE FORM 990 IS SENT TO EACH BOARD MEMBER BY ELECTRONIC OR PAPER COPY TO ALLOW FOR ADDITIONAL REVIEW, COMMENT AND RECOMMENDATIONS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED ANNUALLY BY ALL DIRECTORS ALONG WITH THE PRESIDENT/CEO AND CHIEF FINANCIAL OFFICER. IT INCLUDES INFORMATION ABOUT BUSINESS AFFILIATES. A LISTING OF THESE AFFILIATES IS MADE AND REVIEWED TO DETERMINE IF THE ORGANIZATION HAS BUSINESS TRANSACTIONS WITH ANY OF THESE INDIVIDUALS AND OR AFFILIATES. IF A DIRECTOR OR OFFICER PROPOSES TO ENGAGE IN OR HAS AN INTEREST IN SUCH TRANSACTIONS, THE DIRECTOR OR OFFICER IS RECUSED FROM DISCUSSION AND DECISIONS ABOUT THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE PRESIDENT/CEO IS DETERMINED AS FOLLOWS: A SEARCH IS CONDUCTED FOR CANDIDATES FOR THE POSITION. SALARY HISTORY AND REQUIREMENTS ARE ASCERTAINED FROM ALL CANDIDATES. THE EXECUTIVE COMMITTEE CONSULTS WITH THE HR COMPENSATION & COMPLIANCE PARTNER, CURRENTLY PROSERVICE HAWAII, THEN REVIEWS COMPARABLE HAWAII COMPENSATION DATA PUBLISHED BY PROPUBLICA AND INCORPORATES OTHER VARIABLE DATA SOURCES TO ASSEMBLE A CEO COMPENSATION RECOMMENDATION FOR THE BOARD OF DIRECTORS TO DELIBERATE AND DETERMINE AND ULTIMATELY APPROVE THE HIRING AND COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIALS ARE ALSO AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. FORM 990 PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. ARC OF HAWAII HOUSNIG PROJECT NO 7 INC 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 990229408 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 ARC OF HAWAII HOUSING PROJECT NO 8 INC 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 990229716 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 ARC OF HAWAII PROJECT NO 10 INC 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 990246248 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 ARC OF HAWAII HOUSING PROJECT NO 11 INC 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 990251616 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 ARC OF HAWAII HOUSING PROJECT NO 12 INC 3989 DIAMOND HEAD ROAD HONOLULU HI 96816 990255425 HOUSING AND SUPERVISION OF PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISAB HI 501(C)(3) LINE 7 THE ARC IN HAWAII 0 0 0 0 1 0 0 0 0 1 0 0 1 0 1 1 1 0 0 0 ARC OF HAWAII PROJECT NUMBER 10 INCORPORATED D 66806 FAIR MARKET VALUE