HAWAII RESIDENCY PROGRAMS INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: HAWAII RESIDENCY PROGRAMS INC (EIN 99-0215841)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-08
IRS object ID: 202401299349303085
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-08T13:54:40-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	261659234	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CW ASSOCIATES CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	700 BISHOP STREET SUITE 1040	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	990215841	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HAWAII RESIDENCY PROGRAMS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HAWA	BusinessNameControlTxt
Phone	8085862890	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1356 LUSITANA STREET 507	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NATALIE TALAMOA	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	8085862890	PhoneNum
Signature	2024-05-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	NATALIE	PersonFirstNm
Person Last	TALAMOA	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RODNEY M HARANO	PreparerPersonNm
PTIN	P00389596	PTIN
Phone	8085311040	PhoneNum
Preparation	2024-05-08	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	NATALIE TALAMOA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1356 LUSITANA STREET 507	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$23,417,980	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.HAWAIIRESIDENCY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1982	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE OPROVIDE RESIDENT DOCTORS WITH THE OPPORTUNITY TO FURTHER THEIR PROFESSIONAL EDUCATION THROUGH SUPERVISED CARE TO PATIENTS IN COMMUNITY HOSPITALS AND OTHER HEALTH CARE FACILITIES.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	363	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$17,500	PYContributionsGrantsAmt
CY Contributions Grants	$76,450	CYContributionsGrantsAmt
PY Program Service Revenue	$21,662,705	PYProgramServiceRevenueAmt
CY Program Service Revenue	$23,145,326	CYProgramServiceRevenueAmt
PY Investment Income	$20,192	PYInvestmentIncomeAmt
CY Investment Income	$194,296	CYInvestmentIncomeAmt
PY Other Revenue	$7,491	PYOtherRevenueAmt
CY Other Revenue	$1,908	CYOtherRevenueAmt
PY Total Revenue	$21,707,888	PYTotalRevenueAmt
CY Total Revenue	$23,417,980	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$20,398,768	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$21,743,873	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,257,483	PYOtherExpensesAmt
CY Other Expenses	$1,421,845	CYOtherExpensesAmt
PY Total Expenses	$21,656,251	PYTotalExpensesAmt
CY Total Expenses	$23,165,718	CYTotalExpensesAmt
PY Revenues Less Expenses	$51,637	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$252,262	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,296,011	TotalAssetsBOYAmt
Total Assets EOY	$9,918,286	TotalAssetsEOYAmt
Total Liabilities BOY	$6,950,490	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$7,320,503	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,345,521	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,597,783	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE BETTER MEDICAL CARE FOR THE PEOPLE OF HAWAII BY THE ADVANCEMENT OF MEDICAL EDUCATION AND TRAINING FOR MEDICAL RESIDENTS IN THE STATE OF HAWAII.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$21,428,952	ExpenseAmt
Revenue	$23,147,234	RevenueAmt
Desc	PROVIDED POST GRADUATE MEDICAL TRAINING AND EDUCATION FOR 225 FULL-TIME EQUIVALENT RESIDENTS AND FELLOWS IN EIGHT (8) SPECIALTIES & NINE (9) SUB-SPECIALTIES INCLUDING INTERNAL MEDICINE, SURGERY, PSYCHIATRY, CHILD AND ADOLESCENT PSYCHIATRY, PATHOLOGY, OBSTETRICS/GYNECOLOGY, PEDIATRICS, ORTHOPAEDIC SURGERY, GERIATRICS, CARDIO-VASCULAR DISEASE, FAMILY MEDICINE, SURGICAL CRITICAL CARE, SPORTS MEDICINE, NEONATAL-PERINATAL MEDICINE, GERIATRIC PSYCHIATRY, ADDICTION PSYCHIATRY, AND ADDICTION MEDICINE.	Desc
Total Program Service Expenses	$21,428,952	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	363	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	NATALIE TALAMOA	PersonNm
Phone	8085862890	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1356 LUSITANA STREET 507	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
RAYMOND P VARA JR
DIRECTOR, PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JILL HOGGARD GREEN
DIRECTOR, VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
GARY K KAJIWARA
DIRECTOR, SECRETARY/TREASU	1.00	Yes (X)	Yes (X)	$0	$0	$0
LEE BUENCONSEJO-LUM
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SUSAN STEINEMANN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JERRIS HEDGES
FORMER DIRECTOR	1.00	Yes (X)		$0	$0	$0
SEIKO WATANABE
FORMER FINANCE DIRECTOR	40.00		Yes (X)	$179,921	$0	$13,786
NATALIE TALAMOA
EXECUTIVE DIRECTOR	40.00		Yes (X)	$196,593	$0	$17,518
MARLENE KEAWE
GME OPERATIONS DIRECTOR	40.00			$160,327	$0	$12,101	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$536,841	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$43,405	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$76,450	AllOtherContributionsAmt
Total Contributions	$76,450	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBER INSTITUTIONS	Desc
Business	611710	BusinessCd
Total Revenue Column	$23,145,326	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,145,326	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$23,145,326	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$194,296	TotalRevenueColumnAmt
Exclusion	$194,296	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,908	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,908	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,908	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,417,980	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,147,234	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$194,296	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$647,493	TotalAmt
Management And General	$647,493	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$17,603,498	TotalAmt
Program Services	$17,108,886	ProgramServicesAmt
Management And General	$494,612	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$170,689	TotalAmt
Program Services	$83,814	ProgramServicesAmt
Management And General	$86,875	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,008,609	TotalAmt
Program Services	$1,954,373	ProgramServicesAmt
Management And General	$54,236	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,313,584	TotalAmt
Program Services	$1,234,899	ProgramServicesAmt
Management And General	$78,685	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$52,724	TotalAmt
Program Services	$26,337	ProgramServicesAmt
Management And General	$26,387	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,392	TotalAmt
Management And General	$20,392	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$99,643	TotalAmt
Management And General	$99,643	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$69,213	TotalAmt
Program Services	$57,237	ProgramServicesAmt
Management And General	$11,976	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$75,373	TotalAmt
Program Services	$10,162	ProgramServicesAmt
Management And General	$65,211	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$225,139	TotalAmt
Program Services	$214,977	ProgramServicesAmt
Management And General	$10,162	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$83,940	TotalAmt
Program Services	$82,857	ProgramServicesAmt
Management And General	$1,083	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$37,139	TotalAmt
Program Services	$17,319	ProgramServicesAmt
Management And General	$19,820	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$99,184	TotalAmt
Management And General	$99,184	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
EDUCATION	$300,289	$297,727	$2,562
LICENSES AND FEES	$133,665	$131,199	$2,466
MOVING REIMBURSEMENTS	$78,312	$78,312
RESIDENTS' ACTIVITIES	$75,292	$62,799	$12,493

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$71,540	TotalAmt
Program Services	$68,054	ProgramServicesAmt
Management And General	$3,486	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,165,718	TotalAmt
Program Services	$21,428,952	ProgramServicesAmt
Management And General	$1,736,766	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$956,704	BOYAmt
EOY	$930,820	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,672,907	BOYAmt
EOY	$6,181,624	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,001,256	BOYAmt
EOY	$1,146,928	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,371,484	BOYAmt
EOY	$1,349,484	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$175,060	BOYAmt
EOY	$176,373	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$404,274	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$321,133	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$102,361	BOYAmt
EOY	$83,141	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$16,239	BOYAmt
EOY	$49,916	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,296,011	BOYAmt
EOY	$9,918,286	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,315,247	BOYAmt
EOY	$1,659,357	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$709,087	BOYAmt
EOY	$345,029	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,926,156	BOYAmt
EOY	$5,316,117	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,950,490	BOYAmt
EOY	$7,320,503	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,333,718	BOYAmt
EOY	$2,597,783	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,803	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,345,521	BOYAmt
EOY	$2,597,783	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,296,011	BOYAmt
EOY	$9,918,286	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$252,262	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$20,625	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$76,450	CurrentTaxYearAmt
Total	$114,575	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$20,504,325	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,341,243	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$21,861,508	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,662,705	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,145,326	CurrentTaxYearAmt
Total	$108,515,107	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$20,504,325	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,341,243	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$21,882,133	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,680,205	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,221,776	CurrentTaxYearAmt
Total	$108,629,682	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$661,689	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$584,645	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$834,594	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$858,314	CurrentTaxYearMinus1YearAmt
Current Tax Year	$580,276	CurrentTaxYearAmt
Total	$3,519,518	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$661,689	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$584,645	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$834,594	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$858,314	CurrentTaxYearMinus1YearAmt
Current Tax Year	$580,276	CurrentTaxYearAmt
Total	$3,519,518	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$105,110,164	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$123,006	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$102,682	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,578	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,192	CurrentTaxYearMinus1YearAmt
Current Tax Year	$194,296	CurrentTaxYearAmt
Total	$442,754	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$123,006	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$102,682	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,578	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,192	CurrentTaxYearMinus1YearAmt
Current Tax Year	$194,296	CurrentTaxYearAmt
Total	$442,754	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$19,735	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,491	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,908	CurrentTaxYearAmt
Total	$29,134	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$20,627,331	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,443,925	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$21,904,446	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,707,888	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,417,980	CurrentTaxYearAmt
Total	$109,101,570	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.96340	PublicSupportCY509Pct
Public Support PY509	0.96780	PublicSupportPY509Pct
Investment Income CY	0.00410	InvestmentIncomeCYPct
Investment Income PY	0.00300	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$47,019	OtherCostOrOtherBasisAmt
Depreciation	$40,772	DepreciationAmt
Book Value	$6,247	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$357,255	OtherCostOrOtherBasisAmt
Depreciation	$280,361	DepreciationAmt
Book Value	$76,894	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$83,141	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	ADVANCED DEPOSITS	Desc
Amt	$5,316,117	Amt

Field	Value	IRS element (for citing)
Total Liability	$5,316,117	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$23,962,392	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$544,412	OtherRevenueAmt
Revenue Not Reported	$544,412	RevenueNotReportedAmt
Revenue Subtotal	$23,417,980	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$23,417,980	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$23,807,132	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$641,414	OtherExpensesIncludedAmt
Expenses Not Reported	$641,414	ExpensesNotReportedAmt
Expenses Subtotal	$23,165,718	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$23,165,718	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF JUNE 30, 2023 AND 2022, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT 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:	HRP, INC. - PROFESSIONAL LIABILITY TRUST FUND 544,412.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	HRP, INC. - PROFESSIONAL LIABILITY TRUST FUND 641,414.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
NATALIE TALAMOA
EXECUTIVE DIRECTOR	$196,593	$0	$0	$0	$0	$0	$0	$0	$17,518	$0	$214,111	$0	$0	$0
SEIKO WATANABE
FORMER FINANCE DIRECTOR	$179,921	$0	$0	$0	$0	$0	$0	$0	$13,786	$0	$193,707	$0	$0	$0
MARLENE KEAWE
GME OPERATIONS DIRECTOR	$160,327	$0	$0	$0	$0	$0	$0	$0	$12,101	$0	$172,428	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS ONE CLASS OF MEMBERS. RIGHTS INCLUDE THE POWER TO CHANGE OR AMEND THE ARTICLES OF INCORPORATION AND TO PRESCRIBE THE POWERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBERS SET THE ARTICLES OF INCORPORATION AND THE BY-LAWS. BY VIRTUE OF THE ARTICLES OF INCORPORATION AND THE BY-LAWS, MEMBERS PROVIDE FOR THE SELECTION OF ALL DIRECTORS. DIRECTORS MAY AMEND THE BY-LAWS.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS EMAILED TO EACH DIRECTOR WITH INSTRUCTIONS TO REVIEW AND SUBMIT ANY QUESTIONS, COMMENTS, OR CONCERNS TO THE EXECUTIVE DIRECTOR. ANY QUESTIONS OR CONCERNS ARE DISCUSSED WITH THE DIRECTORS AND THE TAX PREPARER.
FORM 990, PART VI, SECTION B, LINE 12C	EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, THE ORGANIZATION CONDUCTS PERIODIC REVIEWS TO ENSURE THAT IT OPERATES IN COMPLIANCE WITH THIS POLICY, CONSISTENT WITH CHARITABLE PURPOSES, AND DOES NOT ENGAGE IN ACTIVITIES WHICH COULD JEOPARDIZE ITS TAX EXEMPT STATUS.
FORM 990, PART VI, SECTION B, LINE 15	A) FOR EXECUTIVE DIRECTOR: IF THERE ARE PROPOSED COMPENSATION CHANGES, THE EXECUTIVE DIRECTOR SUBMITS A RECOMMENDATION BY THE COMPENSATION COMMITTEE TO THE BOARD OF DIRECTORS WHICH INCLUDES COMPENSATION HISTORY AS WELL AS LOCAL AND NATIONAL DATA ON COMPARATORS FOR SIMILAR OR CLOSELY RELATED NON-PROFIT ENTITIES. THE BOARD OF DIRECTORS REVIEWS, DISCUSSES, AND VOTES ON A COMPENSATION LEVEL. THE PROCESS IS DOCUMENTED IN THE BOARD OF DIRECTOR'S MINUTES AND WAS LAST UNDERTAKEN IN JANUARY 2022. B) FOR OTHER OFFICERS, KEY EMPLOYEES AND MANAGERS, A COMPENSATION COMMITTEE REVIEWS EACH INDIVIDUAL BASED ON PERFORMANCE, STANDARDS, QUALIFICATIONS, EXPERIENCE, COMPLEXITY OF POSITION AND AVAILABLE COMPARATORS. THE PROCESS IS DOCUMENTED BY THE COMPENSATION COMMITTEE AND FINAL APPROVAL BY THE EXECUTIVE DIRECTOR. IT WAS LAST UNDERTAKEN IN JANUARY 2020.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS REQUIRED TO BE DISCLOSED TO THE PUBLIC ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST WITHIN THE TIME LIMITS REQUIRED BY LAW. DOCUMENTS MAY BE REVIEWED IN THE CORPORATE OFFICE.
FORM 990, PART X	FINANCIAL STATEMENT PRESENTATION: THE AUDITED FINANCIAL STATEMENTS ARE A CONSOLIDATION OF HAWAII RESIDENCY PROGRAMS, INC. (EIN: 99-0215841), HAWAII RESIDENCY PROGRAMS, INC. TRUST FOR PROFESSIONAL LIABILITY ("PLT")(EIN: 99-0257950), AND HAWAII RESIDENCY PROGRAMS, INC. TRUST FOR GRADUATE MEDICAL EDUCATION ("GMET")(EIN: 26-6303324). PLT AND GMET EACH FILE A SEPARATE FORM 990. THEREFORE, THIS RETURN REFLECTS HAWAII RESIDENCY PROGRAMS, INC.'S BALANCE SHEET ON A STAND ALONE BASIS NOT INCLUDING ASSETS, LIABILITIES, AND FUND BALANCES OF PLT OR GMET. THE PRESENTATION OF THE TAX RETURN HAS NOT CHANGED SINCE THE PRIOR YEAR.
FORM 990, PART XII, LINE 2C	THE ORGANIZATION'S DIRECTORS APPOINT THE MEMBERS OF THE OPERATIONS AND FINANCE COMMITTEE: THESE COMMITTEE MEMBERS ALSO SERVE AS AD-HOC AUDIT COMMITTEE. THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT REVIEW AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE OVERSIGHT PROCESS OF THE REVIEW OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
HRP INC TRUST FOR GRADUATE MEDICAL EDUCATION
C/O FHB PO BOX 3708	HONOLULU	HI	96811	266303324	ENSURE THE CONTINUITY & EXCELLENCE OF GRADUATE MED. EDUCATION IN HAWAII	HI	501(C)(3)	11A SUPPORT - TYPE 1	HAWAII RESIDENCY PROGRAMS INC	Yes (1)
HRP INC TRUST FOR PROFESSIONAL LIABILITY
C/O FHB PO BOX 3708	HONOLULU	HI	96811	990257950	RESERVE AGAINST POTENTIAL MEDICAL MALPRACTICE LIABILITIES AGAINST HRP	HI	501(C)(3)	11A SUPPORT - TYPE 1	HAWAII RESIDENCY PROGRAMS INC	Yes (1)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd