2011-04-28T08:33:01-05:00 2010-06-30 RSM MCGLADREY INC 1185 AVENUE OF THE AMERICAS NEW YORK NY 100362602 990 2009-07-01 990149797 KOKUA KALIHI VALLEY COMPREHENSIVE FAMILY SERVICES KOKU 8087919411 2239 n school street honolulu HI 96819 DAVID D DERAUF MDMPH 8087919411 2011-04-18 1 2123721000 2009 2016-02-24 21:20:13Z DAVID D DERAUF MDMPH 2239 n school street honolulu HI 96819 10211088 0 X n/a X 1972 HI KOKUA KALIHI VALLEY AND AFFILIATE (THE "CENTER") WERE INCOPORATED IN THE STATE OF HAWAII IN MAY 1972 TO PROMOTE HEALTH AND TO PROVIDE COMPREHENSIVE FAMILY SERVICES IN THE KALIHI VALLEY COMMMUNITY IN THE CITY AND COUNTY OF HONOLULU, HAWAII. THE CENTER IS A FEDERALY QUALIFIED HEALTH CENTER THAT PROVIDES A BROAD RANGE OF HEALTH AND SOCIAL SERVICES TO A LARGELY MEDICALLY UNDERSERVED IMMIGRANT POPULATION. 13 13 177 15 0 0 3450251 6164036 4149577 3949395 0 101151 97657 7700979 10211088 0 0 6097859 6463049 0 0 1702559 2272362 7800418 8735411 -99439 1475677 10350172 11828455 724187 726887 9625985 11101568 TOGETHER WE WORK TOWARD HEALING, RECONCILIATION AND THE ALLEVIATION OF SUFFERING IN KALIHI VALLEY, BY SERVING COMMUNITIES, FAMILIES AND INDIVIDUALS THROUGH STRONG RELATIONSHIPS THAT HONOR CULTURE AND FOSTER HEALTH AND HARMONY. 0 0 6879561 3949395 SERVICES PERFORMED TO PROVIDE ACCESS TO MEDICAL, DENTAL AND SOCIAL SERVICES IN THE KALIHI VALLEY COMMUNITY. 6879561 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 22 0 1 177 1 0 0 0 0 0 0 0 0 0 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X DALLYS SALAS CHIEF FINANCIAL OFFICer 8087919411 2239 n school street honolulu HI 96819 EDWARD KEMPER 1.00 X X 0 0 0 MARISSAFAY WENGLER 1.00 X X 0 0 0 JOVY ARREOLA 1.00 X X 0 0 0 DAVID NAKAMOTO 1.00 X X 0 0 0 RICKEY MURASHIGE 1.00 X 0 0 0 SHARON ROUPPET 1.00 X 0 0 0 GRACE COBB 1.00 X 0 0 0 MARYROSE MCCELLAND 1.00 X 0 0 0 ROSEMARIE SANCHEZ 1.00 X 0 0 0 SEKAP ESAH 1.00 X 0 0 0 JOHN R VAUGHN 1.00 X 0 0 0 KAREN FOX 1.00 X 0 0 0 GEOFFREY PANG 1.00 X 0 0 0 DR DAVID DERAUF 40.00 X 146239 0 23969 Dalys g salas 40.00 X 75537 0 4339 CYNTHIA STURDEVANT 40.00 X 63348 0 15003 DR LAURA DEVILLBISS 40.00 X 161390 0 17208 DR BRADLEY CHUN 40.00 X 116851 0 16891 dR JONAS NAVICKAS 40.00 X 119675 0 18055 DR DAVID BREESE 40.00 X 107135 0 13420 DR JASON HIRAMOTO 40.00 X 107108 0 13409 897283 0 122294 6 0 1 0 RAINFOREST G CONSTRUCTION LLC 800 BETHEL STREET SUITE 303 HONOLULU HI 96813 CONSTRUCTION/RENOVATION 410909 1 3634177 2529859 6164036 MEDICAID 900099 2935685 2935685 PRIVATE INSURANCE 900099 694597 694597 MEDICARE 900099 281834 281834 SELF-PAY 900099 37279 37279 3949395 MISCELLANEOUS REVENUE 900099 97657 97657 97657 10211088 3949395 0 97657 552705 180013 372692 4507138 3932242 574896 270282 228182 42100 762488 620875 141613 370436 293654 76782 4157 500 3657 70098 70098 310331 218446 91885 682960 576356 106604 114868 102701 12167 48440 42899 5541 225751 26442 199309 51012 7772 43240 PROVISION FOR BAD DEBTS 478553 478553 REFERRAL EXPENSES 82385 82385 EQUIPMENT RENTAL 60141 11389 48752 REPAIR & MAINTENANCE 48546 31031 17515 STAFF TRAINING 39233 37529 1704 55887 8592 47295 8735411 6879561 1855850 0 1825848 3094967 885265 795111 524526 942985 1139489 750468 15559 20029 9148339 2923444 5943402 6224895 16083 0 10350172 11828455 392818 485114 331369 241773 724187 726887 X 9497146 9194722 128839 1906846 9625985 11101568 10350172 11828455 X 0 1 1 X 1 1 X 3330479 3601971 3630049 3450251 6146036 20158786 3330479 3601971 3630049 3450251 6146036 20158786 20158786 74344 96172 87876 258392 44157 18688 107463 101151 97657 369116 20786294 18845012 0.96980 0.95570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2288000 2288000 4932795 1990885 2941910 17500 15807 1693 142388 65463 76925 1767656 851289 916367 6224895 10211088 8735411 1475677 -94 -94 1475583 10389863 178740 35 178775 10211088 0 10211088 8914433 178740 282 179022 8735411 0 8735411 Part X: Description of Uncertain Tax Positions Under FIN 48: THE CENTER ADOPTED ACCOUNTING GUIDANCE RELATED TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ON JULY 1, 2009. THE CENTER FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAXES). WHEN THE RETURN IS FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO HEALTH CENTERS INCLUDE SUCH MATTERS AS THE FOLLOWING: TAX-EXEMPT STATUS OF THE ENTITY, THE CONTINUED TAX-EXEMPT STATUS OF BONDS ISSUED BY THE ORGANIZATION, THE NATURE, CHARACTERIZATION AND TAXABILITY OF JOINT VENTURE INCOME AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME TAX (UBIT). UBIT IS REPORTED ON INTERNAL REVENUE SERVICE FORM 990-T, AS APPROPRIATE. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE "MORE LIKELY THAN NOT" RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED ON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH THE TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE BALANCE SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. AT JUNE 30, 2010, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. Part XII, Line 2d - Other Adjustments: KOKUA KALIHI VALLEY COMMUNITY FOUND. INCLUDED IN CONSOLIDATED FINANCIAL STMT: 35. Part XIII, Line 2d - Other Adjustments: KOKUA KALIHI VALLEY COMMUNITY FOUND. INCLUDED IN CONSOLIDATED FINANCIAL STMT: 282. X X X 0 0 0 0 0 0 0 0 0 DR DAVID DERAUF 146239 0 0 0 0 0 12976 0 10993 0 170208 0 0 0 DR LAURA DEVILLBISS 161390 0 0 0 0 0 12869 0 4339 0 178598 0 0 0 Form 990, Part VI, Section B, line 11 HARD COPY WAS PROVIDED AT THE BOARD OF DIRECTORS MEETING. THE EXECUTIVE DIRECTOR REVIEWS THE QUESTIONNAIRE IN CONJUNCTION WITH THE CFO BEFORE PRESENTING TO THE FINANCE COMMITTEE FOR REVIEW. AFTER THE FINANCE COMMITTEE REVIEWS THE 990 QUESTIONNAIRE AN ELECTRONIC COPY IS SENT TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL. Form 990, Part VI, Section B, line 12c A COPY OF THIS POLICY IS GIVEN TO ALL BOARD MEMBERS UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH THE ORGANIZATION. EACH BOARD MEMBER SIGNS AND DATES THE POLICY AT THE BEGINNING OF HER/HIS TERM OF SERVICE OR EMPLOYMENT AND EACH YEAR THEREAFTER. FAILURE TO SIGN DOES NOT NULLIFY THE POLICY. THE POLICY AND DISCLOSURE FORM MUST BE FILED ANNUALLY BY ALL SPECIFIED PARTIES. Form 990, Part VI, Section B, line 15 THE COMPENSATION COMMITTEE USES SALARY GRADE AND RANGE TO MAKE SURE OUR SALARIES ARE COMPARABLE WITH COMMUNITY STANDARDS. THE HAWAII PRIMARY CARE ASSOCIATION DOES REGULAR ASSESSMENTS OF THE COMMUNITY HEALTH CENTERS SO WE CAN MAKE SURE OUR SALARIES ARE COMPARABLE WITH OTHER HEALTH CENTERS. THE SALARY RANGE FOR EACH INDIVIDUAL IS DEPENDENT ON EXPERIENCE AND EDUCATION. THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE COMEPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE RECOMMENDS THE SALARY RANGES TO THE EXECUTIVE DIRECTOR WHO APPROVES THE SALARIES FOR OFFICERS AND KEY MANAGEMENT EMPLOYEES. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C the process for overseeing the audit of the financial statements and selection of an independent accountant that audited the financial statements has been consistent with prior years. KOKUA KALIHI VALLEY COMMUNITY FOUNDATION 2239 N SCHOOL STREET HONOLULU HI 96819 990329894 TO PROVIDE FINANCIAL SUPPORT TO CENTER HI 501(c)(3) Line 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0