KAHALA SENIOR LIVING COMMUNITY INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: KAHALA SENIOR LIVING COMMUNITY INC (EIN 99-0290103)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-01
IRS object ID: 201113059349300231
Schema version: 2010v3.4
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 D
Schedule I
Schedule J
Schedule K
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-01T09:32:13-00:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WACHI WATANABE CPA INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	201 MERCHANT ST SUITE 2350	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	990290103	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	KAHALA SENIOR LIVING COMMUNITY INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	KAHA	NameControl
Phone	8082187000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4389 MALIA STREET	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96821	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PATRICK DUARTE	Name
Title	CEOPRESIDENT	Title
Date Signed	2011-10-20	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STANLEY WACHI	Name
Phone	8085364444	Phone
Date Prepared	2011-10-20	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PATRICK DUARTE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	4389 MALIA STREET	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96821	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	43855121	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.KAHALANUI.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1989	YearFormation
State Legal Domicile	HI	StateLegalDomicile
Activity Or Mission Description	Kahala Senior Living Community and its associates are dedicated to serving the unmet care needs of seniors in Hawaii. We are a not-for-profit organization that provides a continuum of high quality residential and health care services enabling our residents to live a gracious Hawaiian lifestyle. Kahala Senior Living Community and its associates are dedicated to serving the unmet care needs of seniors in Hawaii. We are a not-for-profit organization that provides a continuum of high quality residential and health care services enabling our residents to live a gracious Hawaiian lifestyle.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	357	TotalNbrEmployees
Total Nbr Volunteers	85	TotalNbrVolunteers
Total Gross UBI	369104	TotalGrossUBI
Net Unrelated Business Txbl Income	-149589	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	32665	ContributionsGrantsPriorYear
Contributions Grants Current Year	200565	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	26249513	ProgramServiceRevenuePriorYear
Program Service Revenue CY	25949807	ProgramServiceRevenueCY
Investment Income Prior Year	615787	InvestmentIncomePriorYear
Investment Income Current Year	1048400	InvestmentIncomeCurrentYear
Other Revenue Prior Year	332184	OtherRevenuePriorYear
Other Revenue Current Year	369104	OtherRevenueCurrentYear
Total Revenue Prior Year	27230149	TotalRevenuePriorYear
Total Revenue Current Year	27567876	TotalRevenueCurrentYear
Grants And Similar Amnts CY	74212	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	9722250	SalariesEtcPriorYear
Salaries Etc Current Year	10561761	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	19515165	OtherExpensePriorYear
Other Expenses Current Year	19551956	OtherExpensesCurrentYear
Total Expenses Prior Year	29237415	TotalExpensesPriorYear
Total Expenses Current Year	30187929	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-2007266	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-2620053	RevenuesLessExpensesCY
Total Assets BOY	184908856	TotalAssetsBOY
Total Assets EOY	184270211	TotalAssetsEOY
Total Liabilities BOY	217904877	TotalLiabilitiesBOY
Total Liabilities EOY	219059288	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-32996021	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-34789077	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE A CONTINUUM OF RESIDENTIAL AND HEALTHCARE SERVICES TO SENIORS BASED ON FOUR DISTINCT LEVELS OF CARE OFFERED INDEPENDENT LIVING, ASSISTED LIVING, MEMORY SUPPORT, AND SKILLED NURSING.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	29675017	Expense
Revenue	25949807	Revenue
Description	Kahala Nui is a senior living community located in Honolulu, Hawaii that provides a continuum of residential and healthcare services to seniors. Four distinct levels of care are offered independent living, assisted living, memory support, and skilled nursing. Kahala Nui has 270 independent living units for seniors who dont require assistance with activities of daily living. Hiolani is Kahala Nuis healthcare center which provides assisted living services, memory support, and skilled nursing to residents who transfer from independent living and to individuals from the community. Hiolani is licensed for 63 assisted living beds including memory support and 60 skilled nursing beds. In addition to healthcare services, Kahala Nui offers a variety of services which include casual and formal in-house dining, wellness programs, recreational events, housekeeping and linen services, scheduled transportation to all major shopping malls and various religious and medical facilities, building and grounds maintenance, 24-hour security, and business services.	Description
Total Of Other Program Service Exp	-29675017	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	-25949807	TotalOfOtherProgramServiceRev
Total Program Service Expense	29675017	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	true	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	35	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	357	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	HI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	HUILAN KAMITA	NamePerson
Telephone Number	8082187000	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4389 MALIA STREET	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	968211106	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
Charles O Swanson
Director	001.00	X	0	0	0
Philip H Ching
Director	003.00	X	0	0	0
Evelyn Char RN MS
Director	001.00	X	0	0	0
Charles Kelley MD
Director, Vice Chairman	003.00	X	0	0	0
Roy King
Director, Vice President	002.00	X	0	0	0
Toby Martyn
Director	002.00	X	0	0	0
Laura Thompson
Director, Secretary	001.00	X	0	0	0
Wendell Brooks Jr
Director, Treasurer	003.00	X	0	0	0
Patrick Duarte
CEO/President	040.00		195492	0	0	X	X	X
Darlene Canto
Director of Marketing	040.00		128249	0	0			X
Sheila Chong
Director	002.00	X	0	0	0
Wendy Wong
Executive Director	040.00		165257	0	0			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	488998	TotalReportableCompFromOrg
Number Individuals GT100 K	3	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
HECO
PO Box 3978	Honolulu	HI	96812	Electricity	1042506
Marsh USA Inc
PO Box 31000	Honolulu	HI	96849	Insurance	678200
Hawaii Medical Service Association
PO Box 29330	Honolulu	HI	96821	Employee Benefit	563402
HFM Food Service
PO Box 855	Honolulu	HI	96808	Food Vendor	534620
King Food Service
P O Box 971389	Honolulu	HI	96797	Food Vendor	456561

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	5	NumberOfContractorsGT100K
All Other Contributions	200565	AllOtherContributions
Total Contributions	200565	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MONTHLY SERVICE FEES	20475115	20475115
SKILLED NURSING ANCILLARY THERAPY REVENUE	2071364	2071364
ENTRANCE FEES	4487191	4487191

Field	Value	IRS element (for citing)
Total Program Service Revenue	25949807	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	772455	TotalRevenueColumn
Exclusion	$772,455	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	16563190	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	16287245	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	275945	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	275945	TotalRevenueColumn
Exclusion	$275,945	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	GUEST MEALS	Description
Business Code	722100	BusinessCode
Total Revenue Column	369104	TotalRevenueColumn
Unrelated Business Revenue	369104	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Other Revenue	369104	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	27567876	TotalRevenueColumn
Related Or Exempt Function Income	25949807	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	369104	UnrelatedBusinessRevenue
Exclusion	$1,048,400	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	74212	Total
Program Services	74212	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	488998	Total
Program Services	313028	ProgramServices
Management And General	175970	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	7845688	Total
Program Services	7845688	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	133418	Total
Program Services	133418	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1343407	Total
Program Services	1343407	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	750250	Total
Program Services	750250	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	411310	Total
Program Services	411310	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	83614	Total
Management And General	83614	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	48504	Total
Management And General	48504	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	102350	Total
Program Services	102350	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1400675	Total
Program Services	1390789	ProgramServices
Management And General	9886	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	176981	Total
Program Services	176981	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1008011	Total
Program Services	843950	ProgramServices
Management And General	164061	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	3192591	Total
Program Services	3192591	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	14620	Total
Management And General	14620	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	3004	Total
Management And General	3004	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	5570529	Total
Program Services	5570529	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	5466323	Total
Program Services	5466323	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	474634	Total
Program Services	474634	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
ENTERTAINMENT	17610	17610
GENERAL EXCISE TAXES	13105	13105
VEHICLE OPERATING LEASE	15465	15465
RESIDENT RELATIONS	62963	53133	9830
FOOD COSTS	1489415	1486244	3171

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	252	Total
Management And General	252	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	30187929	Total
Program Services	29675017	ProgramServices
Management And General	512912	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3689119	BOY
EOY	711208	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	13225910	BOY
EOY	13552914	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	298829	BOY
EOY	461004	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	42312	BOY
EOY	42979	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	163373	BOY
EOY	260051	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	153672923	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	24074344	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	133443698	BOY
EOY	129598579	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	19021392	BOY
EOY	25655289	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	15024223	BOY
EOY	13988187	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	184908856	BOY
EOY	184270211	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	314989	BOY
EOY	191736	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	70900000	BOY
EOY	69880000	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	739842	BOY
EOY	993038	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	145950046	BOY
EOY	147994514	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	217904877	BOY
EOY	219059288	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-32996021	BOY
EOY	-34846691	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
EOY	57614	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-32996021	BOY
EOY	-34789077	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	184908856	BOY
EOY	184270211	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-2620053	ReconcilationRevenueExpenses
Reconcilation Other Changes	826997	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170
Public Support Pertcentage170	0.00000	PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	1200	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	32665	CurrentTaxYearMinus1Year
Current Tax Year	200565	CurrentTaxYear
Total	234430	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	19042523	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	23764722	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	24202124	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	26249513	CurrentTaxYearMinus1Year
Current Tax Year	25949807	CurrentTaxYear
Total	119208689	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	19042523	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	23764722	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	24203324	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	26282178	CurrentTaxYearMinus1Year
Current Tax Year	26150372	CurrentTaxYear
Total	119443119	Total

Field	Value	IRS element (for citing)
Public Support Total509	119443119	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	707532	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1058301	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	867638	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	562364	CurrentTaxYearMinus1Year
Current Tax Year	1048652	CurrentTaxYear
Total	4244487	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	707532	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1058301	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	867638	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	562364	CurrentTaxYearMinus1Year
Current Tax Year	1048652	CurrentTaxYear
Total	4244487	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Total	0	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	19750055	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	24823023	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	25070962	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	26844542	CurrentTaxYearMinus1Year
Current Tax Year	27199024	CurrentTaxYear
Total	123687606	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.96570	PublicSupportPercentage509
Prior Year Support Percentage	0.96150	PriorYearSupportPercentage
Investment Income Percentage	0.03430	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.03850	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number DA Fs Held	1	NumberDAFsHeld
Donor Advised Contributions	57614	DonorAdvisedContributions
Aggregate DAF Value	57614	AggregateDAFValue
Disclosed Orgs Legal Control	true	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	true	DisclosedForCharitablePurposes
Agent Trustee Etc	false	AgentTrusteeEtc
Beginning Balance	739842	BeginningBalance
Additions During Year	1467756	AdditionsDuringYear
Distributions During Year	1214560	DistributionsDuringYear
Ending Balance	993038	EndingBalance
Included On FS	true	IncludedOnFS

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	150069633	OtherCostOrOtherBasis
Depreciation	22284048	Depreciation
Book Value	127785585	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1305072	OtherCostOrOtherBasis
Depreciation	447376	Depreciation
Book Value	857696	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2298218	OtherCostOrOtherBasis
Depreciation	1342920	Depreciation
Book Value	955298	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	129598579	TotalOfBookValueLandBuildings

Other Assets OtherAssets (8 entries)

DescriptionDescription	Book ValueBookValue
ACCRUED INTEREST RECEIVABLE	176970
CONSTRUCTION IN PROGRESS	138775
DEFERRED FINANCING COSTS	5902901
ACCUMULATED AMORT.-DEFERRED FINANCING COSTS	-2371491
DEFERRED SALES AND MARKETING COSTS	6775803
ACCUMULATED AMORT.-CAP. MARKETING	-4132775
PREPAID GROUND RENT	8297221
ACCUMULATED AMORT.-PREPAID GROUND RENT	-799217

Field	Value	IRS element (for citing)
Total Book Value Other Assets	13988187	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (7 entries)

DescriptionDescription	AmountAmount
RESIDENT LIABILITIES	$150,939
ACCRUED PAYROLL	$688,205
ACCRUED EXPENSES	$511,209
ACCRUED BOND INTEREST EXPENSE	$688,507
ENTERANCE FEE LIABILITY	$143,214,848
DEFERRED RENT	$3,638,320
ORIGINAL DISCOUNT, NET	-$897,514

Field	Value	IRS element (for citing)
Total Of Amounts	147994514	TotalOfAmounts
Total Revenue	27567876	TotalRevenue
Total Expenses	30187929	TotalExpenses
Excess Or Deficit For Year	-2620053	ExcessOrDeficitForYear
Net Unrealized GL On Investments	826997	NetUnrealizedGLOnInvestments
Total Adjustments	826997	TotalAdjustments
Excess Or Deficit Per FS	-1793056	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	28394873	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	826997	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	826997	RevenueNotRptdF990
Revenue Subtotal	27567876	RevenueSubtotal
Total Revenue Per Form990	27567876	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	30187929	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	30187929	ExpensesSubtotal
Total Expenses Per Form990	30187929	TotalExpensesPerForm990

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (7 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant
MEALS ON WHEELS
PO BOX 61194	HONOLULU	HI	96839	990198132	501c3	9520
ALOHA UNITED WAY
200 N VINEYARD BLVD SUITE 700	HONOLULU	HI	96817	990073494	501c3	46500
PALAMA SETTLEMENT
810 N VINEYARD BLVD	HONOLULU	HI	96817	990074140	501c3	6582
SOUNDING JOY MUSIC
1314 S KING ST SUITE 711	HONOLULU	HI	96814	820569936	501c3	110
ALZHEIMER'S ASSOCIATION
1050 ALA MOANA BLVD SUITE 2610	HONOLULU	HI	96814	990212360	501c3	5000
KOKUA KALIHI VALLEY COMPREHENSIVE
2239 N SCHOOL ST	HONOLULU	HI	96819	990149797	501c3	5000
OFFICE OF AGING
1055 KINOOLE ST	HILO	HI	96720			1500

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	7	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	7	TotalNbrOfOtherOrganizations

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	true	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg
Patrick Duarte
175492	20000	5865	201357	185479
Wendy Wong
153462	11795	4937	170194

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	State of Hawaii Department of Budget and Finance	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	990266961	IssuerEIN
CUSIP Number	419800EU7	CUSIPNumber
Date Issued	2003-01-23	DateIssued
Issue Price	140709368	IssuePrice
Description Of Purpose	To fund the construction of building improvements.	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Amount Retired	72120000	AmountRetired
Total Proceeds	143868156	TotalProceeds
Amount In Reserve Fund	6647561	AmountInReserveFund
Capitalized Interest	17258643	CapitalizedInterest
Issuance Costs From Proceeds	2035015	IssuanceCostsFromProceeds
Working Capital Expenditures	3500000	WorkingCapitalExpenditures
Capital Expenditures	125500054	CapitalExpenditures
Year Of Subst Completion	2005	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	true	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Bond Counsel Routinely Engaged	false	BondCounselRoutinelyEngaged
Prcntge Prvt Business Use By Others	0.00200	PrcntgePrvtBusinessUseByOthers
Total Private Business Use	0.00200	TotalPrivateBusinessUse
Post Issuance Compliance Procdrs	true	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	false	Form8038TFiled
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Exception To Rebate	false	ExceptionToRebate

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	JON DUARTE DESIGN GROUP	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship	SON OF CEO	Relationship
Amount Of Transaction	8092	AmountOfTransaction
Description Of Transaction	DESIGN SERVICES	DescriptionOfTransaction

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990 Part VI	11a	A Form 990 draft is provided to the Board of Directors, officers, and key management for review. If the Board of Directors, officers, and key management are satisfied with the draft, the Board of Directors vote for approval of the draft. Once approved the draft is finalized and filed by the Organizations accountants.
Form 990 Part VI	12c	By signing an annual conflict of interest statement all officers, directors, or trustees and key employees are required to disclose whether they have conflicts of interest in regards to the Organization.
Form 990 Part VI	15	In the Organizations determination of the current CEO/Presidents compensation, its Executive Committee received the qualifcations of the existing CEO/President, Pat Duarte along with industry-related information gathered from an independent third party executive recruiter and internal salaries for managment personnel.
Form 990 Part VI	19	The Organization has its governing documents and conflict of interest policy available in the Organizations library. Its financial statements are available upon request from its CEO/President Pat Duarte.