2021-11-15T17:47:20-06:00 2020-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2020-01-01 990115515 HAMAKUA HEALTH CENTER INC HAMA 8087757204 45-549 PLUMERIA ST HONOKAA HI 96727 IRENE CARPENTER CEO 8087757204 2021-11-15 true IRENE CARPENTER 999009999 GRETCHEN KREMEYER P00768528 8082425002 2021-11-15 2020 2022-09-23 18:48:47Z HAMAKUA-KOHALA HEALTH IRENE CARPENTER 45-549 PLUMERIA ST HONOKAA HI 96727 8043135 false X WWW.HAMAKUA-HEALTH.ORG X 1964 HI TO ACHIEVE AN EXTRAORDINARY, COMPREHENSIVE PRIMARY HEALTH CARE EXPERIENCE WHICH EXCEEDS EXPECTATION. 9 9 84 9 0 2658089 4100190 3674158 3776381 212 245 62934 20280 6395393 7897096 0 0 4727969 4925782 0 15624 1777868 1988930 6505837 6914712 -110444 982384 2296622 4289068 1323752 2282880 972870 2006188 TO ACHIEVE AN EXTRAORDINARY, COMPREHENSIVE PRIMARY HEALTH CARE EXPERIENCE WHICH EXCEEDS EXPECTATION. false false 4456931 3796661 PROVIDED HEALTH CARE SERVICES TO 5,447 PATIENTS IN THE COMMUNITY, REGARDLESS OF THEIR ABILITY TO PAY. 4456931 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false true false false false false true false false false true 14 0 84 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true false true false false HI X HAMAKUA HEALTH CENTER INC 8087757204 45-549 PLUMERIA ST HONOKAA HI 96727 DIANA MORIARTY PRESIDENT 1.00 X X 0 0 0 FRED BURIAN VICE-PRESIDE 1.00 X X 0 0 0 DIANE ASHLEY SECRETARY-TR 1.00 X X 0 0 0 CHABORA NIDHI DIRECTOR 1.00 X 0 0 0 JEANNETTE SOON-LUDES PHD DIRECTOR 1.00 X 0 0 0 KANESHIRO KENNETH DIRECTOR 1.00 X 0 0 0 SALLY KIMURA DIRECTOR 1.00 X 0 0 0 MEGAN MCCAFFREY DIRECTOR 1.00 X 0 0 0 SINGH RAVI INDER DIRECTOR 1.00 X 0 0 0 IRENE CARPENTER CEO 40.00 X 140000 0 33086 MILTON CORTEZ COO/CIO 40.00 X 116154 0 8551 FRANZISKA RONQUILLO PROVIDER 40.00 X 104000 0 7585 CATHERINE MARQUETTE CMO/APRN 40.00 X 172800 0 21334 ANTHONY GIASOLLI PROVIDER 40.00 X 170511 0 16686 JOCELYN CHANG PROVIDER 40.00 X 167000 0 15673 ERIC MURRAY PROVIDER 40.00 X 190000 0 30373 1060465 133288 9 false true false BARTON ASSOCIATES INC PO BOX 3170 BOSTON MA 022417844 PROVIDER SERVIC 211329 PRIORITY MANAGEMENT GROUP 700 SCHOOL ST PAWTUCKET RI 02860 MEDICAL BILLING 155250 CAPITAL GROUP RETIREMENT PLAN SERVIC PO BOX 659530 SAN ANTONIO TX 782659530 RETIREMENT PLAN 152682 ALLIANCE OF CHICAGO COMMUNITY HEALTH SERVICES 215 W OHIO 4TH FLOOR CHICAGO IL 60654 TECHNOLOGY 151751 COMMUNITY LINK CONSULTING INC CONSULTING PO BOX 276 NEWMAN LAKE WA 99025 CONSULTING 139873 5 3182841 917349 32400 4100190 PROGRAM SERVICE REVENUE 621110 3776381 3776381 3776381 245 245 160477 146039 14438 14438 OTHER INCOME 900099 5842 5842 5842 7897096 3796661 245 X 297791 218634 79157 3736099 2689991 1046108 77701 77701 529369 269978 259391 284822 202224 82598 365 142 217 6 56646 21988 33773 885 796019 311216 472419 12384 19009 19009 83983 24103 59880 150293 58340 89604 2349 487199 347560 139639 28041 3365 24676 686 686 88038 19368 68670 28133 7877 20256 PROGRAM SUPPLIES 103207 103207 STAFF DEVELOPMENT 46449 13006 33443 DONATED SOFTWARE 32400 32400 MEDICAL EQUIPMENT 29850 14328 15522 38612 21808 16804 6914712 4456931 2442157 15624 953152 2651624 31025 243156 328249 274873 243284 76217 67642 107531 143144 2058366 1237466 638493 820900 3200 3200 2296622 4289068 594279 603685 127536 370049 97722 858675 504215 450471 1323752 2282880 X 657543 1669029 315327 337159 972870 2006188 2296622 4289068 X 982384 50934 X false true X true true true X 2050918 2392355 2633839 2658089 4100190 13835391 3078157 3051739 3711080 3928773 3942700 17712449 5129075 5444094 6344919 6586862 8042890 31547840 31547840 323 512 89 212 245 1381 323 512 89 212 245 1381 5129398 5444606 6345008 6587074 8043135 31549221 1.00000 0.99990 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40225 40225 961758 443638 518120 1056383 793828 262555 820900 PENSION LIABILITY 450471 450471 X 8201278 107209 196973 304182 7897096 7897096 7167960 107209 146039 253248 6914712 6914712 SCHEDULE D, PAGE 3, PART X HAMAKUA HEALTH CENTER, INC. IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 416-19 AND 416-20 OF THE HAWAII REVISED STATUTES. THEREFORE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE CENTER MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CENTER AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE ARE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FRO FISCAL YEAR 2019 AND 2020. THE CENTER FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAI'I. THE CENTER IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2017. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 146,039 UNRECOGNIZED GAIN ON PENSION 50,934 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 146,039 X X X X false false false false false false false false false IRENE CARPENTER CEO 140000 25500 7586 173086 CATHERINE MARQUETTE CMO/APRN 172800 6500 14834 194134 ANTHONY GIASOLLI PROVIDER 170511 9100 7586 187197 JOCELYN CHANG PROVIDER 167000 500 15173 182673 ERIC MURRAY PROVIDER 190000 15200 15173 220373 X SOFTWARE 1 32400 FAIR MARKET VALUE false false false FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED IN DETAIL BY THE BUSINESS AFFAIRS COMMITTEE, THEN THE ENTIRE BOARD OF DIRECTORS PERFORMS A FINAL REVIEW AND APPROVES THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C IF AT ANY TIME DURING HIS/HER TENURE A DIRECTOR OF THE BOARD CONCLUDES THAT HIS/HER MEMBERSHIP AND/OR AFFILIATION WITH ANY ORGANIZATION OR COMPANY DOING BUSINESS WITH OR HAVING A CONTRACTUAL OR OTHER RELATIONSHIP WITH THE HAMAKUA HEALTH CENTER RESULTS IN A CONFLICT OF INTEREST, THAT DIRECTOR SHALL DISCLOSE TO THE BOARD SUCH MATERIAL FACTS REGARDING SUCH INTEREST, AND NOTE THEREOF WILL BE RECORDED IN THE MINUTES. APPROPRIATE ACTION WILL THEN BE TAKEN AS DETERMINED BY A MAJORITY VOTE OF THE BOARD (IN WHICH SUCH DIRECTOR SHALL NOT HAVE A VOTE). DEPENDING ON THE CIRCUMSTANCES, SUCH ACTION SHALL INCLUDE: 1. ABSTAINING FROM VOTING, AND/OR 2. WITHDRAWAL FROM A MEETING DURING DISCUSSION, AND/OR 3. RESIGNATION FROM THE BOARD OR TERMINATION OF SUCH DIRECTOR'S MEMBERSHIP IN OR AFFILIATION WITH, SUCH AN ORGANIZATION OR COMPANY. INTERESTED DIRECTORS MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD OR OF A COMMITTEE WHICH AUTHORIZED SUCH CONTRACT OR TRANSACTION WHICH IS THE SOURCE OF THE CONFLICT. APPROVAL OF SUCH CONTRACT OR TRANSITION SHALL REQUIRE THE APPROVAL OF A MAJORITY (OR GREATER NUMBER IF NECESSARY) OF THE DISINTERESTED DIRECTORS. IF THE EXECUTIVE COMMITTEE ASCERTAINS THAT SUCH A CONFLICT OF INTEREST EXISTS, AND THE DIRECTOR INVOLVED HAS NOT VOLUNTEERED TO BRING IT BEFORE THE BOARD, THE EXECUTIVE COMMITTEE MAY REQUIRE SAID DIRECTOR TO TAKE ONE OR MORE OF THE APPROPRIATE ACTIONS OUTLINED ABOVE, OR MAY REQUIRE SUCH TRANSACTION TO BE RATIFIED BY THE BOARD IF SUCH CONFLICT OF INTEREST IS DISCOVERED AFTER THE BOARD HAS APPROVED SUCH TRANSACTION. EACH BOARD MEMBER MUST SIGN A CONFLICT OF INTEREST AND CONFIDENTIALITY STATEMENT UPON JOINING THE BOARD AND ANNUALLY THEREAFTER EACH JANUARY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED AS FOLLOWS: 1. PERFORMANCE EVALUATION CONDUCTED BY THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. 2. WAGE AND SALARY ANALYSIS CONDUCTED WITH THE HELP OF THE NATIONAL ASSOCIATION OF COMMUNITY HEALTH CENTERS, THE HAWAII PRIMARY CARE ASSOCIATION, AND THE HAWAII EMPLOYERS' COUNCIL. 3. THE GOVERNANCE COMMITTEE RECOMMENDS SALARY ADJUSTMENT TO THE BUSINESS AFFAIRS COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROPRIATENESS AND ALIGNMENT WITH THE BUDGET. 4. THE BUSINESS AFFAIRS COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND THE FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G MEDICAL FEES 117,164 179,953 4,717 CLAIMS PROCESSING 60,755 93,315 2,446 OTHER 129,663 199,151 5,221 SECURITY 3,634 0 0 TOTAL 311,216 472,419 12,384 AHARO HAWAII 86-260 FARRINGTON HIGHWAY WAIANAE HI 96792 472848796 HEALTHCARE HI 501C3 7 N/A false false false true false false false false false false false false false false false false false false false false AHARO HAWAII C 18561 CHECK