2021-11-15T17:21:54-06:00 2020-12-31 274174400 HEE & CHING CPAS LLC 201 MERCHANT ST STE 1830 HONOLULU HI 96813 990 2020-01-01 990080460 HALE MAKUA HEALTH SERVICES HALE 8088772761 472 KAULANA STREET KAHULUI HI 967322099 WESLEY LO CHIEF EXECUTIVE OFFI 0080887727 2021-11-15 true WESLEY LO 999009999 LESTER J HEE CPA P00988033 8085327322 2021-11-15 2020 2022-09-23 18:48:47Z WESLEY LO 472 KAULANA STREET KAHULUI HI 967322099 42561465 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 7 594 0 2157105 4990426 38366581 37503013 49356 16488 -30901 44438 40542141 42554365 0 0 29821223 29882149 0 1548331 13195603 16240321 43016826 46122470 -2474685 -3568105 21875932 22034774 19183964 22823187 2691968 -788413 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 false 37101433 HALE MAKUA NURSING HOMES PROVIDED AROUND THE CLOCK HEALTHCARE FOR 74,921 PATIENT DAYS AT ITS KAHULUI LOCATION OF 254 BEDS AND FOR 26,655 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 5,171 PATIENT DAYS AT IS WAILUKU LOCATION OF 23 BEDS. 37101433 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 false false true false false false false false true false false false false false false false true false false false true 71 0 true 594 true false false false false false false false false false false false false X 9 7 false true true false true true false true true false false true true true true false false false true false HI X KIRSTEN SZABO 8088772761 472 KAULANA STREET KAHULUI HI 967322099 ED ROMSON CHAIRMAN OF 2.00 X 127782 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 EDWARD TUCKER CHIEF HUMAN 40.00 X 137272 0 0 KIRSTEN SZABO CHIEF FINANC 40.00 X 0 0 0 TEANA KAHOOHANOHANO ADMINISTRATO 40.00 X 176787 0 2430 JULIE LACROIX HOME HEALTH 40.00 X 127782 0 0 MONINA LEE STAFF NURSE 40.00 X 121807 0 0 ANGELINA SAIKI STAFF NURSE 40.00 X 121511 0 0 TERESITA MANEGDEG STAFF NURSE 40.00 X 117556 0 0 930497 2430 7 false true false OHANA PACIFIC MANAGEMENT COMPANY 45-181 WAIKALUA ROAD KANEOHE HI 96744 MANAGEMENT 2022221 AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 311936653 REHAB THERAPY 1950607 MEDICAL STAFFING SOLUTIONS 9700 HIGHWAY 57 N SUITE A EVANSVILLE IN 47725 MEDICAL CONTRAC 402381 MAUI HEALTH SYSTEMS 221 MAHALANI ST WAILUKU HI 96793 MEDICAL CONTRAC 250000 MAUI MEDICAL GROUP 2180 MAIN ST WAILUKU HI 96793 MEDICAL CONTRAC 250000 5 121657 4868769 4990426 NURSING FACILITIES 623000 35255182 35255182 HOME HEALTH CARE SERVICES 621610 2154290 2154290 OTHER RESIDENTIAL CARE FACILI 623990 93541 93541 37503013 16488 16488 121657 7100 -7100 OTHER INCOME 900099 29810 29810 SALE OF MEALS 900099 12984 12984 BEAUTICIAN SERVICES 900099 6402 6402 2342 2342 51538 42554365 37509415 61624 137272 137272 23691310 20897868 2641247 152195 578909 507708 67503 3698 3848476 3375146 448750 24580 1626182 1426175 189620 10387 16912 16912 62804 62804 3179477 2986119 140941 52417 38013 38013 1007794 62735 945059 1442819 1150817 284094 7908 18978 2965 5825 10188 21215 19280 1935 1139893 1002781 137112 546607 487489 59118 SUPPLIES 3686753 1883902 516804 1286047 BAD DEBT 1778055 1778055 NON OPS EXP 1702640 1702640 FOOD PURCHASES 1499799 1499799 98562 20594 77057 911 46122470 37101433 7472706 1548331 1032143 6128986 160700 148619 460226 6321747 3430598 195163 515549 204684 33433526 26492645 7660564 6940881 125000 125000 5404840 5056006 21875932 22034774 3498649 1311698 92634 105175 15592681 21406314 19183964 22823187 X -3762969 -12438671 6454937 11650258 2691968 -788413 21875932 22034774 -3568105 87722 2 X X false true true false X 1008120 2903205 2072436 2157105 4990426 13131292 34375883 34631500 36686041 38366581 37503013 181563018 5608450 269854 87722 5966026 35384003 37534705 44366927 40793540 42581161 200660336 10000 10000 20000 10000 10000 20000 200640336 57937 79954 67826 77644 16488 299849 57937 79954 67826 77644 16488 299849 33825 47100 27315 34932 51538 194710 35475765 37661759 44462068 40906116 42649187 201154895 0.99740 0.99720 0.00000 0.00000 X PART III, LINE 12 BEAUTICIAN SERVICES 18,293 SALE OF MEALS 80,642 VENDING MACHINE 11,177 OTHER INCOME 84,598 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 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 538611 6801 6801 538611 539521 5891 6801 538611 539521 6801 6801 539521 532929 6592 539521 530520 6359 3950 532929 0.97680 0.02320 false true true 61951 61951 23295670 19169293 4126377 6809712 4706645 2103067 3266193 2616707 649486 6940881 CONTRIBUTED RENT RECEIVABLE 5050111 OTHER ASSETS 2393 DUE FROM FOUNDATION 1935 DUE FROM HAUOLI/RIA 1567 5056006 DEFERRED PENSION COSTS 10501243 PPP LOAN 5157000 ACCRUED POST-RETIREMENT COSTS 3124479 ACCRUED VACATION 1397126 CAPITAL LEASE OBLIGATION 605107 ACCRUED 401(K)/457(B) COSTS 287764 OTHER LIABILITIES 184976 DEFERRED COMPENSATION PAYABLE 148619 21406314 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 ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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 ORGANIZATIONS TAX POSITIONS AS OF DECEMBER 31, 2020 AND 2019, 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 SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. MERCEDES 68000 68000 294 CHARITY WALK 41195 41195 6466 1 12462 12462 340 121657 121657 294 6806 7100 -7100 false false false false false false false false false TEANA KAHOOHANOHANO ADMINISTRATOR 176787 2430 20144 179217 ALTON NAKAGAWA DIRECTOR 767225 FOOD PURCHASE false RICHARD KISHIBA DIRECTOR 2022221 MANAGEMENT false FORM 990 GOVERNING BODY AND MANAGEMENT AND TRANSACTIONS WITH INTERESTED PERSONS: FORM 990, PART IV, LINE 28A FORM 990, PART VI, LINES 3, 4, 6, 7A SCHEDULE R, PART II SCHEDULE R, PART IV 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 NINE-MEMBER BOARD OF DIRECTORS WITH SEVEN 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. WESLEY LO, FORMER EMPLOYEE AND CHIEF EXECUTIVE OFFICER, AND MS. KIRSTEN SZABO, FORMER EMPLOYEE AND CHIEF FINANCIAL OFFICER, TERMINATED AS EMPLOYEES OF HMHS TO BECOME EMPLOYEES OF OPMC WHILE RETAINING THEIR ROLES AS DESIGNATED CEO AND DESIGNATED CFO, RESPECTIVELY. MR. RICHARD KISHABA IS THE OWNER OF OPMC, THE CHAIRMAN OF OPF, AND A MEMBER OF THE BOARD OF DIRECTORS FOR HMHS. 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, THE DIRECTOR OF FINANCIAL SERVICES, 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, PAGE 12, PART XII, LINE 2C NO CHANGE IN PROCESS FROM PRIOR YEAR. HALE MAKUA FOUNDATION 472 KAULANA STREET KAHULUI HI 96732 990302635 INVESTMENT HI 501C3 12A NA false OHANA PACIFIC FOUNDATION 45-181 WAIKALUA ROAD KANEOHE HI 96744 134335629 SOLE MBR HI 501C3 12A NA false CAREGIVERS MAUI INC (FKA HMHS CORP 472 KAULANA STREET KAHULUI HI 96732 990298823 HOLDING CO HI NA C CORP -562 6278 1.00000 false OHANA PACIFIC MANAGEMENT COMPANY 45-181 WAIKALUA ROAD KANEOHE HI 96744 990353868 MANAGEMENT HI N/A C CORP false false false false true false false false false false false false false true false false false false false false CAREGIVERS MAUI INC (FKA HMHS CORP) D 1655 CASH OHANA PACIFIC MANAGEMENT COMPANY M 2022221 CASH