2022-11-15T17:37:22-05:00 2021-12-31 274174400 HEE & CHING CPAS LLC 201 MERCHANT ST STE 1830 HONOLULU HI 96813 990 2021-01-01 990080460 HALE MAKUA HEALTH SERVICES HALE 8088772761 45-181 WAIKALUA ROAD KANEOHE HI 96744 WESLEY LO CHIEF EXECUTIVE OFFI 0080887727 2022-11-14 true WESLEY LO 999009999 LESTER J HEE CPA P00988033 8085327322 2022-11-15 2021 2022-09-23 18:48:47Z X WESLEY LO 472 KAULANA STREET KAHULUI HI 967322099 51706866 false X WWW.HALEMAKUA.ORG X 1954 HI THE MISSION OF HALE MAKUA HEALTH IS TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE PERSONALIZED HEALTH SERVICES IN OUR HOME AND YOURS. 9 8 570 8 0 4990426 5397015 37503013 41064522 16488 -33124 44438 5205873 42554365 51634286 240559 0 29882149 28199113 0 1113026 16240321 17573835 46122470 46013507 -3568105 5620779 22034774 22121147 22823187 16963675 -788413 5157472 X THE MISSION OF HALE MAKUA HEALTH IS TO IMPROVE THE WELL-BEING OF THOSE IN OUR CARE THROUGH COMPASSIONATE PERSONALIZED HEALTH SERVICES IN OUR HOME AND YOURS. false true 39706115 240559 46165302 HALE MAKUA NURSING HOMES PROVIDED AROUND THE CLOCK HEALTHCARE FOR 75,732 PATIENT DAYS AT ITS KAHULUI LOCATION OF 254 BEDS AND FOR 25,347 PATIENT DAYS AT ITS WAILUKU LOCATION OF 90 BEDS; HOME HEALTH BY HALE MAKUA PROVIDED IN-HOME SKILLED NURSING AND THERAPY SERVICES TO 673 (PRO-RATA) CLIENTS WITH 7,318 VISITS MADE; ADULT DAY HEALTH BY HALE MAKUA PROVIDED 1,217 DAYS OF CARE FOR CLIENTS WHO CURRENTLY LIVE IN THE COMMUNITY, AND CARE HOMES BY HALE MAKUA PROVIDED AROUND THE CLOCK HEALTHCARE FOR 4,180 PATIENT DAYS AT ITS WAILUKU LOCATION OF 23 BEDS. 39706115 true true false true false false false false true true true false false true true true false true false false false false false false true false false true false true false false false false false false false true false false false false false true false false false true 44 0 true 570 true false false false false false true true false false false false false false false false X 9 8 false true false false true true false true true false false true true true true false false false true false HI X X LEIGH-ANN IHA 8087914486 45-181 WAIKALUA ROAD KANEOHE HI 96744 X ED ROMSON CHAIRMAN OF 2.00 X 0 0 0 ROY SAKAMOTO VICE CHAIR 1.00 X X 0 0 0 ALEC MCBARNET JR SECRETARY 1.00 X X 0 0 0 EILEEN WACHI DIRECTOR 1.00 X 0 0 0 GRANT CHUN DIRECTOR 1.00 X 0 0 0 MICHAEL MUNEKIYO DIRECTOR 1.00 X 0 0 0 KAREN OURA DIRECTOR 1.00 X 0 0 0 RICHARD KISHABA DIRECTOR 1.00 X 0 0 0 JOSIAH NISHITA DIRECTOR (NO 1.00 X 0 0 0 WESLEY LO CHIEF EXECUT 40.00 X X 0 0 0 SUANNE MORIKUNI CHIEF FINANC 40.00 X 0 0 0 ELOY ESPINO STAFF NURSE 40.00 X 183100 0 12654 TEANA KAHOOHANOHANO ADMINISTRATO 40.00 X 176716 0 19637 MONINA LEE STAFF NURSE 40.00 X 151615 0 8770 ANGELINA SAIKI STAFF NURSE 40.00 X 142215 0 9213 APOLINARIO DANCEL STAFF NURSE 40.00 X 139857 0 10456 793503 60730 19 false true false AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 311936653 REHAB THERAPY 1908916 OHANA PACIFIC MANAGEMENT COMPANY 45-181 WAIKALUA ROAD KANEOHE HI 96744 MANAGEMENT 1801474 MEDICAL STAFFING SOLUTIONS 9700 HIGHWAY 57 N SUITE A EVANSVILLE IN 47725 MEDICAL CONTRAC 702791 MAUI MEDICAL GROUP 2180 MAIN ST WAILUKU HI 96793 MEDICAL CONTRAC 411420 PURAL WATER SPECIALTY CO INC 1955 VINEYARD ST WAILUKU HI 96793 BOILER CONSTRUC 303754 9 68638 16871 576445 4735061 5397015 NURSING FACILITIES 623000 39619925 39619925 HOME HEALTH CARE SERVICES 621610 1444597 1444597 41064522 23096 23096 56220 -56220 -56220 -56220 17439 68638 16360 1079 1079 PPP LOAN FORGIVENESS 900099 5157000 5157000 SALE OF MEALS 900099 24917 24917 SERVICES 900099 14622 14622 8255 8255 5204794 51634286 46165302 71969 X 240559 240559 21620752 20132125 1240238 248389 433978 385295 45739 2944 4547987 4033851 483584 30552 1596396 1417310 168255 10831 1801474 1801474 46291 6806 38587 898 102518 13756 88762 6195998 4971427 798454 426117 186531 100023 48351 38157 75279 24936 48637 1706 992726 988814 3912 74914 62781 11547 586 4327 2819 1187 321 20275 20275 1084957 1084957 499537 274933 224549 55 SUPPLIES 2875727 2518099 10798 346830 FOOD PURCHASES 1353490 1352500 21 969 PROVIDER FEE 992952 992952 BAD DEBT 611349 611349 655490 490823 159996 4671 46013507 39706115 5194366 1113026 6128986 1486887 148619 3598248 3430598 5325689 204684 550629 31948089 25630882 6940881 6317207 125000 125000 5056006 4717487 22034774 22121147 1311698 2246052 37340 105175 159786 21406314 14520497 22823187 16963675 X -12438671 -907334 11650258 6064806 -788413 5157472 22034774 22121147 5620779 332624 -7518 X false true X true true true X 2903205 2072436 2157105 4990426 5397015 17520187 34631500 36686041 38366581 37503013 46221522 193408657 5608450 269854 87722 295027 6261053 37534705 44366927 40793540 42581161 51913564 217189897 10000 10000 8160 28160 10000 10000 8160 28160 217161737 79954 67826 77644 16488 23096 265008 79954 67826 77644 16488 23096 265008 47100 27315 34932 51538 47794 208679 37661759 44462068 40906116 42649187 51984454 217663584 0.99770 0.99740 0.00000 0.00000 X PART III, LINE 12 BEAUTICIAN SERVICES 18,293 SALE OF MEALS 85,287 VENDING MACHINE 9,103 OTHER INCOME 81,374 SERVICES 14,622 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false SCHEDULE C, PART I-A, LINE 1 GRANTS ARE PAID TO VARIOUS HEALTHCARE ASSOCIATIONS WHO ADVOCATE THROUGH LEGISLATION ON BEHALF OF HALE MAKUA HEALTH SERVICES AND OTHER ORGANIZATIONS WHO HAVE SIMILAR ACTIVITIES. false true X 535873 1132 537005 538611 -501 2237 535873 539521 5891 6801 538611 539521 6801 6801 539521 532929 6592 539521 0.98140 0.01860 false true true 61951 61951 22597709 19042106 3555603 5856038 3920459 1935579 3432391 2668317 764074 6317207 CONTRIBUTED RENT RECEIVABLE 4717487 4717487 DEFERRED PENSION COSTS 7691957 ACCRUED POST-RETIREMENT COSTS 3261174 OPMC TRADE PAYABLE 1354083 ACCRUED VACATION 1287792 CAPITAL LEASE OBLIGATION 542322 ACCRUED 401(K)/457(B) COSTS 218244 DEFERRED COMPENSATION PAYABLE 129362 OTHER LIABILITIES 35563 14520497 X SCHEDULE D, PAGE 2, PART IV, LINE 2B PATIENT TRUST FUNDS ARE RESIDENT MONIES/RESIDENT SAVINGS ACCOUNTS THAT HALE MAKUA MAINTAINS TO PAY FOR RESIDENTS' PERSONAL EXPENSES. HALE MAKUA HAS THE OPTION OF SEPARATE BANK ACCOUNTS FOR EACH RESIDENT OR ONE SPECIAL- DESIGNATED ACCOUNT THAT HOLDS ALL PATIENT FUNDS, PROVIDED HALE MAKUA MAINTAINS AN INDIVIDUAL ACCOUNTING OF EACH RESIDENT ACCOUNT. HALE MAKUA HAS OPTED FOR THE ONE BANK ACCOUNT AND INDIVIDUAL ACCOUNTING FOR EACH RESIDENT VERSUS INDIVIDUAL, SEPARATE BANK ACCOUNTS. SCHEDULE D, PAGE 2, PART V, LINE 4 HALE MAKUA FOUNDATION, A SUPPORTING ORGANIZATION, HOLDS AN ENDOWMENT FUND THAT REPRESENTS AMOUNTS HELD IN PERPETUITY WITH ALL INCOME EARNED TO BE USED FOR FINANCIAL ASSISTANCE TO THOSE PARTICIPATING IN HALE MAKUA HEALTH SERVICES' ADULT DAY HEALTH PROGRAM. SCHEDULE D, PAGE 3, PART X US 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 DECEMBER 31, 2021 AND 2020, AND FOR THE YEARS THEN ENDED, BY REVIEWING THEIR INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH US GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. 75TH ANNIVERSAR 86077 68638 17439 11784 4576 86077 68638 17439 11784 4576 16360 1079 true MAUI HOTEL & LODGING ASSOCIATION 85 N CHURCH STREET WAILUKU HI 96793 990253751 501C6 232058 CASH CHARITY WALK MAUI NURSES SCHOLARSHIP FOUNDATION 310 KAAHUMANU AVENUE KAHULUI HI 96732 990284701 501C3 7501 CASH SCHOLARSHIP 1 1 SCHEDULE I, PAGE 1, PART I, LINE 2 BACK UP DOCUMENTATION IS REQUESTED ON ALL PURCHASES AND STAFFING EXPENDITURES FOR OTHER ORGANIZATIONS WHEN THEY USE HMHS GRANT FUNDS. THE ORGANIZATIONS ARE SUBJECT TO AN AUDIT AND A FOLLOW UP SUMMARY REPORT AND PHOTOS ARE OFTEN PROVIDED AS WELL. false false false false false false false false false ELOY ESPINO STAFF NURSE RN 183100 12654 195754 TEANA KAHOOHANOHANO ADMINISTRATOR 176716 19637 196353 MONINA LEE STAFF NURSE RN 151615 975 7795 160385 ANGELINA SAIKI STAFF NURSE RN 142215 1950 7263 151428 APOLINARIO DANCEL STAFF NURSE RN 139857 3194 7262 150313 VALLEY ISLE PRODUCE SEE PART V STMT 817832 FOOD PURCHASE false OHANA PACIFIC MANAGEMENT COMPANY SEE PART V STMT 1801474 MANAGEMENT false OHANA PACIFIC MANAGEMENT COMPANY SEE PART V STMT 1354083 TRADE PAYABLE false SCHEDULE L, PART V PART IV, LINE 1(B) VALLEY ISLE PRODUCE IS A 35% CONTROLLED ENTITY OF FORMER DIRECTOR ALTON NAKAGAWA. PART IV, LINES 2(B) AND 3(B) DIRECTOR RICHARD KISHABA IS AN OWNER OF OHANA PACIFIC MANAGEMENT COMPANY. OHANA PACIFIC MANAGEMENT COMPANY EMPLOYS THE FOLLOWING INDIVIDUALS: WESLEY LO, CHIEF EXECUTIVE OFFICER SUANNE MORIKUNI, CHIEF FINANCIAL OFFICER PAUL MATTFELD, VICE PRESIDENT OPERATIONS DEE MCCARTHY, VICE PRESIDENT OF CLINICAL QUALITY COREY CRIMSON, WAILUKU ADMINISTRATOR FORM 990 GOVERNING BODY AND MANAGEMENT: FORM 990, PART VI, LINES 3, 6, 7A EFFECTIVE JANUARY 1, 2020, HALE MAKUA HEALTH SERVICES (HMHS) CONVERTED FROM A COMMUNITY NON-PROFIT CORPORATION TO A SINGLE MEMBER NON-PROFIT CORPORATION WITH OHANA PACIFIC FOUNDATION (OPF) ITS SOLE MEMBER. HMHS IS GOVERNED BY A TEN-MEMBER BOARD OF DIRECTORS WITH NINE MEMBERS BEING RESIDENTS OF MAUI WHO ARE APPOINTED BY AN INDEPENDENT ADVISORY BOARD AND OPF APPOINTING TWO MEMBERS, INCLUDING THE CHAIRMAN OF THE BOARD. EFFECTIVE JANUARY 1, 2020, HMHS ENTERED INTO A DEFINITIVE AGREEMENT AND A MANAGEMENT CONTRACT WITH OHANA PACIFIC MANAGEMENT COMPANY (OPMC). HMHS EXPECTS TO BENEFIT FROM OPMC'S EXPERIENCE IN MANAGING MULTIPLE NURSING HOMES ACROSS THE STATE OF HAWAII. THE HMHS BOARD OF DIRECTORS HAS OVERSIGHT AND RESPONSIBILITY OVER THE MANAGEMENT CONTRACT TO ENSURE THAT OMPC IS APPROPRIATELY MANAGING THE OPERATIONS OF HMHS. MR. RICHARD KISHABA IS AN OWNER OF OPMC, THE CHAIRMAN OF OPF, AND A MEMBER OF THE BOARD OF DIRECTORS FOR HMHS. FORM 990, PAGE 2, PART III, LINE 3 ADULT DAY HEALTH CARE SERVICES WERE STOPPED FROM APRIL 2020 THRU MARCH 2022. REOPENING WAS DELAYED PENDING COUNTY APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS COMPILED BY ORGANIZATION'S TAX CONSULTANT. PRIOR TO SUBMISSION OF THE ELECTRONIC FORM 990, A HARD COPY VERSION OF THE RETURN IS PROVIDED TO THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER, AND THE BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES THAT OFFICERS, DIRECTORS, AND KEY EMPLOYEES COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. FORMS ARE REVIEWED AND MAINTAINED BY THE DEVELOPMENT ASSISTANT. FORM 990, PAGE 6, PART VI, LINE 15B HALE MAKUA HEALTH SERVICES HAS ESTABLISHED AND MAINTAINS A COMPENSATION PROGRAM, WHICH ENSURES EACH EXECUTIVE'S PAY WILL BE EXTERNALLY COMPETITIVE, INTERNALLY EQUITABLE, AND FAIRLY ADMINISTERED. IT IS THE COMPANY'S POLICY TO PAY EXECUTIVES AT OR ABOVE THE RATES PAID BY COMPARABLE HEALTHCARE INSTITUTIONS. COMPENSATION FOR THE FOLLOWING POSITIONS IS DETERMINED IN ACCORDANCE WITH THE COMPANY'S FORMAL, WRITTEN EXECUTIVE COMPENSATION PROGRAM (ECP): CHIEF HUMAN RESOURCES OFFICER/COMPLIANCE OFFICER, DIRECTOR OF HOME HEALTH BY HALE MAKUA, ADMINISTRATOR-KAHULUI, AND ADMINISTRATOR- WAILUKU. THE EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE EXECUTIVE COMPENSATION COMMITTEE (ECC). THE ECC IS COMPOSED OF FOUR BOARD DIRECTORS, INCLUDING THE BOARD CHAIR. IN ACCORDANCE WITH THE ECP, SALARY RANGES FOR ALL EXECUTIVE POSITIONS ARE DETERMINED BY A THIRD PARTY CONSULTING FIRM. SALARY RANGES TARGET BASE SALARIES AT THE MEDIAN OF A NATIONAL PEER GROUP ON NON-FOR-PROFIT HEALTHCARE ORGANIZATIONS COMPARABLE IN SIZE AND COMPLEXITY TO THE COMPANY. THE EXECUTIVE SALARY RANGES WERE LAST UPDATED BY THE INDEPENDENT CONSULTANTS AND APPROVED BY THE BOARD, EFFECTIVE JANUARY 1, 2008. IN ACCORDANCE WITH THE ECP, THE CEO DETERMINES, WITHIN THE ESTABLISHED RANGES, THE ANNUAL SALARY OF ALL OTHER EXECUTIVES LISTED ABOVE. THESE DETERMINATIONS ARE REVIEWED BY BOTH THE ECC AND THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G OTHER CONTRACTED SERVICES 432,878 16,118 377,918 AGENCY LABOR 821,660 12,299 0 MEDICAL DIRECTOR 41,255 0 0 PHARMACY 579,654 0 0 REHAB THERAPY 2,161,585 0 0 OTHER CONSULTANT 54,513 647,674 31,250 OUTSIDE SERVICES 879,882 122,363 16,949 TOTAL 4,971,427 798,454 426,117 HALE MAKUA FOUNDATION 45-181 WAIKALUA ROAD KANEOHE HI 96744 990302635 INVESTMENT HI 501C3 12A NA false CAREGIVERS MAUI INC (FKA HMHS CORP 45-181 WAIKALUA ROAD KANEOHE HI 96744 990298823 HOLDING CO HI NA C CORP -595 6253 1.00000 false false false false false false false false false false false false false false false false false false false false