2026-05-15T18:58:16-05:00 2025-06-30 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2024-07-01 990225067 KUAKINI FOUNDATION KUAK 8085479231 347 N KUAKINI STREET HONOLULU HI 968179980 TONY OKANO VICE PRESIDENT & CFO 8085479231 2026-05-13 1 1 WON J LEE P01286148 8085242255 2024 2025-03-06 01:10:19Z GREGG OISHI 347 N KUAKINI STREET HONOLULU HI 968179980 1597070 0 X WWW.KUAKINI.ORG X 1983 HI THE MISSION OF KUAKINI FOUNDATION IS TO IMPROVE THE HEALTH STATUS OF THE COMMUNITY BY: PROVIDING COMPREHENSIVE HEALTH CARE SERVICES AND PROGRAMS AT REASONABLE COST; CONTINUOUSLY IMPROVING THE QUALITY OF HEALTH CARE SERVICES AND PROGRAMS; ENCOURAGING CLINICAL RESEARCH; SUPPORTING TRAINING AND EDUCATIONAL PROGRAMS FOR HEALTH CARE PERSONNEL; AND OFFERINGCOMMUNITY SERVICE PROGRAMS. KUAKINI FOUNDATION IS RESPONSIBLE FOR DEVELOPING A BROADER BASE OF COMMUNITY FINANCIAL SUPPORT THROUGH FUNDRAISING ACTIVITIES INCLUDING ANNUAL FUND DRIVES, SPECIAL DONOR EVENTS, MULTI-YEAR FUNDRAISING CAMPAIGNS, ENDOWMENT PROGRAMS, AND CHARITABLE PLANNED GIVING PROGRAMS. 4 2 4 2 0 0 6655096 892000 0 0 139914 43747 360639 465818 7155649 1401565 6054837 644002 0 0 233513 310132 0 0 197742 342096 440784 6630446 1394918 525203 6647 12561462 13456529 13087359 13949306 -525897 -492777 X THE MISSION OF KUAKINI FOUNDATION IS TO IMPROVE THE HEALTH STATUS OF THE COMMUNITY BY: PROVIDING COMPREHENSIVE HEALTH CARE SERVICES AND PROGRAMS AT REASONABLE COST; CONTINUOUSLY IMPROVING THE QUALITY OF HEALTH CARE SERVICES AND PROGRAMS; ENCOURAGING CLINICAL RESEARCH; SUPPORTING TRAINING AND EDUCATIONAL PROGRAMS FOR HEALTH CARE PERSONNEL; AND OFFERING HEALTH EDUCATION AND COMMUNITY SERVICE PROGRAMS. KUAKINI FOUNDATION IS RESPONSIBLE FOR DEVELOPING A BROADER BASE OF COMMUNITY FINANCIAL SUPPORT THROUGH FUNDRAISING ACTIVITIES INCLUDING ANNUAL FUND DRIVES, SPECIAL DONOR EVENTS, MULTI-YEAR FUNDRAISING CAMPAIGNS, ENDOWMENT PROGRAMS, AND CHARITABLE PLANNED GIVING PROGRAMS. 0 0 1083662 644002 KUAKINI FOUNDATION IS RESPONSIBLE FOR DEVELOPING A BROADER BASE OF COMMUNITY FINANCIAL SUPPORT THROUGH FUNDRAISING ACTIVITIES INCLUDING ANNUAL FUND DRIVES, SPECIAL DONOR EVENTS, MULTI-YEAR FUNDRAISING CAMPAIGNS, ENDOWMENT PROGRAMS, AND CHARITABLE PLANNED GIVING PROGRAMS. 1083662 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 4 2 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 HI X MARLA NAKASHIMA 8085479231 347 N KUAKINI STREET HONOLULU HI 968179980 GREGG OISHI PRESIDENT & CEO 5.00 35.00 X X 0 360760 34646 LESLIE HIDAKA SECRETARY/TREASURER 0.50 0.00 X X 0 0 0 KAMAL MASAKI DIRECTOR 0.50 1.25 X 0 40324 0 KAREN KURAOKA DIRECTOR 0.50 0.00 X 0 0 0 0 401084 34646 0 0 1 0 0 62750 829250 892000 43750 43750 404689 93893 310796 310796 310796 3 -3 -3 -3 256631 62750 101609 155022 155022 1401565 0 0 509565 644002 644002 223324 100496 44664 78164 70814 31866 14163 24785 15994 7197 3199 5598 1700 1700 28318 12743 5664 9911 179097 179097 546 246 109 191 ALLOC. FROM CORP ADMIN 73779 44267 29512 SUPPLIES 65824 29621 13165 23038 REPAIRS AND MAINTENANCE 15683 15683 75837 34127 15167 26543 1394918 1083662 113514 197742 2109165 3115042 473458 52984 12943 3992 14251653 12920982 1423514 1330671 3363227 3412732 5179155 5541108 12561462 13456529 165973 149980 12921386 13799326 13087359 13949306 X -2498890 -2901087 1972993 2408310 -525897 -492777 12561462 13456529 6647 80561 -54088 0 X X 0 1 X 1 0 X 1332546 745220 3617964 1160688 892000 7748418 1332546 745220 3617964 1160688 892000 7748418 2748250 5000168 599681 612254 251102 326420 448439 2237896 5305 14518 232826 225875 256631 735155 10721469 0.46640 0.45240 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: CASH CONTRIBUTION BEQUESTED TO THE FOUNDATION DATE: 12/28/23 AMOUNT: 5494408. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 196904 196904 196904 196904 196904 196904 196904 196904 196904 196904 0.00000 1.00000 0.00000 0 0 219897 219897 11027401 10406471 620930 2913075 2457322 455753 91280 57189 34091 1330671 OTHER ASSETS 446912 DUE FROM AFFILIATES 5094196 5541108 DUE TO AFFILIATES 12039419 CHAR. REMAINDER TRUST LIABILITIES 1759907 13799326 X 1669433 80561 80561 1588872 -187307 -187307 1401565 1582225 187307 187307 1394918 0 1394918 PART X, LINE 2: THE HEALTH SYSTEM HAS ESTABLISHED ITS STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE LAWS OF THE STATE IN WHICH IT OPERATES. CERTAIN SUBSIDIARIES ARE SUBJECT TO INCOME TAXES; SUCH AMOUNTS ARE NOT SIGNIFICANT TO THE CONSOLIDATED FINANCIAL STATEMENTS. AT JUNE 30, 2025 AND 2024, MANAGEMENT BELIEVES THERE WERE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. THE 2021 THROUGH 2024 TAX YEARS REMAIN OPEN FOR FEDERAL AND STATE PURPOSES. PART XI, LINE 4B - OTHER ADJUSTMENTS: REAL PROPERTY TAX RELATED TO RENTAL RECLASSED FROM EXPENSE -85,698. DIRECT FUNDRAISING EXPENSES -101,609. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFIED RENTAL EXPENSES 85,698. DIRECT FUNDRAISING EXPENSES 101,609. HOLIDAY TREES & TREASURES 319381 62750 256631 300 77310 23999 319381 62750 256631 300 77310 23999 101609 155022 1 KUAKINI MEDICAL CENTER 347 NORTH KUAKINI STREET HONOLULU HI 96817 990074139 501(C)(3) 644002 0 OPERATING GRANT TO AFFILIATE 1 0 0 0 0 0 0 0 0 0 GREGG OISHI PRESIDENT & CEO 0 360760 0 0 0 0 0 6900 0 27746 0 395406 0 0 PART I, LINE 3 THE INDIVIDUALS LISTED IN PART II ARE COMPENSATED BY KUAKINI HEALTH SYSTEM (KHS). KHS UTILIZES THE FOLLOWING METHODS OF A RELATED ORGANIZATION TO ESTABLISH COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR: COMPENSATION COMMITTEE AND COMPENSATION SURVEY OR STUDY. FORM 990, PART VII: GREGG OISHI SERVES AS THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF KUAKINI HEALTH SYSTEM. HE IS ALSO AN OFFICER OF VARIOUS ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM. THE COMPENSATION PAID BY KUAKINI HEALTH SYSTEM IS FOR HIS SERVICES AS THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF KUAKINI HEALTH SYSTEM, AS WELL AS FOR HIS SERVICES AS AN OFFICER OF VARIOUS ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM. HE DOES NOT RECEIVE COMPENSATION FROM THE ORGANIZATIONS RELATED TO KUAKINI HEALTH SYSTEM (KF, KMC, KGC, KSS, KDC, PAR, AND KPC). FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS KUAKINI HEALTH SYSTEM, A HAWAII NONPROFIT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER HAS THE RIGHT TO ELECT THE DIRECTORS OF THE ORGANIZATION AND TO REMOVE ANY DIRECTOR FROM OFFICE. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER HAS THE FOLLOWING RIGHTS: I. TO REPEAL OR CHANGE AT ANY TIME THE BYLAWS THAT HAVE BEEN ADOPTED, ALTERED, AMENDED OR REPEALED BY THE BOARD OF DIRECTORS II. TO VOTE ON ALL MATTERS WHERE THE VOTE OF MEMBERS WITH VOTING RIGHTS IS REQUIRED UNDER THE CHARTER/ARTICLES OF INCORPORATION, BYLAWS OR THE LAWS OF THE STATE OF HAWAII FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CFO AND OTHER MANAGEMENT PERSONNEL AND A COPY IS PROVIDED TO THE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL KUAKINI HEALTH SYSTEM AND ITS SUBSIDIARIES OFFICERS; EMPLOYEES; AND MEMBERS OF THE BOARDS OF DIRECTORS ARE COVERED BY KUAKINI'S CONFLICT OF INTEREST POLICY. REVIEW/INVESTIGATION OF POTENTIAL CONFLICTS OF INTEREST IS DONE BY A DESIGNEE OF THE PRESIDENT AND CEO. INDIVIDUALS ARE ASKED TO RECUSE THEMSELVES FROM PARTICIPATING IN THE GOVERNING BODY'S DISCUSSION AND DECISION-MAKING REGARDING BUSINESS ACTIVITIES AND TRANSACTIONS IN ORDER TO AVOID CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATION'S CEO IS DETERMINED BY KUAKINI HEALTH SYSTEM'S COMPENSATION COMMITTEE. THE COMMITTEE REVIEWS THE CEO'S PERFORMANCE IN RELATIONSHIP TO THE GOALS AGREED UPON BY THE CEO AND COMPENSATION COMMITTEE. THE COMMITTEE ESTABLISHES THE CEO'S COMPENSATION BASED ON AN ANNUAL REVIEW OF COMPARATIVE BASE SALARIES OF NOT-FOR-PROFIT HOSPITAL CEOS IN THE U.S. AND HAWAII, AND COMPARATIVE BASE SALARIES OF HEALTH-RELATED AND NON HEALTHCARE COMPANIES' CEOS IN HAWAII. THE CEO REVIEWS THE PERFORMANCE OF THE MEMBERS OF THE ADMINISTRATIVE TEAM AND ESTABLISHES THEIR COMPENSATION BASED ON AN ANNUAL REVIEW OF COMPARATIVE BASE SALARIES OF COMPARABLE POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, FORM 990 AND RELATED DOCUMENTS ARE MADE AVAILABLE FOR VIEWING AT THE ADMINISTRATIVE OFFICE. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. KUAKINI HEALTH SYSTEM 347 NORTH KUAKINI STREET HONOLULU HI 96817 990225140 ADMINISTRATIVE SERVICES HI 501(C)(3) LINE 12B, II N/A 0 KUAKINI GERIATRIC CARE INC 347 NORTH KUAKINI STREET HONOLULU HI 96817 990225065 MEDICAL CARE HI 501(C)(3) LINE 10 KUAKINI HEALTH SYSTEM 0 KUAKINI MEDICAL CENTER 347 NORTH KUAKINI STREET HONOLULU HI 96817 990074139 HOSPITAL SERVICES HI 501(C)(3) LINE 3 KUAKINI HEALTH SYSTEM 0 KUAKINI SUPPORT SERVICES INC 347 NORTH KUAKINI STREET HONOLULU HI 96817 990225148 SUPPORT SERVICES HI 501(C)(3) LINE 12A, I KUAKINI HEALTH SYSTEM 0 KUAKINI DEVELOPMENT CORP 347 NORTH KUAKINI STREET HONOLULU HI 96817 990171854 PHARMACY/DEVELOPMENT HI N/A C 0 PACIFIC ASIAN RESOURCES INC 347 NORTH KUAKINI STREET HONOLULU HI 96817 990257899 HEALTH SERVICES HI N/A C 0 KUAKINI PACIFIC CORPORATION 347 NORTH KUAKINI STREET HONOLULU HI 96817 990328954 EDUCATION/RESEARCH HI N/A C 0 KUAKINI PHO 347 NORTH KUAKINI STREET HONOLULU HI 96817 943256790 HEALTH SERVICES HI N/A C 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0