Civic Intelligence

Kokua Care Foundation

EIN 26-3949096 • 501(c)3 • Honolulu, HI

Profile

To provide home health care and related services for the benefit of the elderly and infirm; to support and promote the advancement of alternative, advancement of, and operate a outpatient facility that provides, alternative, complimentary, nutritional and traditional forms of medicine; to provide training and education to certified nursing assistants; and to operate exclusively for charitable, religious, literary, educational and scientific purposes, within the meaning of section 501 (c ) (3) of the internal revenue code, including for such purposes, the making of distributions to organizations that qualify as tax-exempt organizations under section 501 (c ) (3) of the internal revenue code of 19886 (or any future corresponding provisions).

3184 Waialae AvenueHonolulu, HI 96816

www.kokuacare.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

41st percentile

0.7%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

33rd percentile

-1.2%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,990,035

Up $126,462 (+4.4%) from 2023

Liabilities

Down

$6,711

Down $705 (-9.5%) from 2023

Net Assets

Up

$2,983,324

Up $127,167 (+4.5%) from 2023

Revenue

Up

$423,204

Up $8,100 (+2.0%) from 2023

Expenses

Up

$519,188

Up $27,411 (+5.6%) from 2023

Net Income

Down

-$95,984

Down $19,311 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,610,635Liabilities 2011: $121,477Net Assets 2011: $2,489,1582011Assets 2012: $2,899,213Liabilities 2012: $186,775Net Assets 2012: $2,712,4382012Assets 2013: $2,960,766Liabilities 2013: $56,450Net Assets 2013: $2,904,3162013Assets 2014: $3,296,236Liabilities 2014: $46,943Net Assets 2014: $3,249,2932014Assets 2015: $3,012,577Liabilities 2015: $47,282Net Assets 2015: $2,965,2952015Assets 2016: $3,117,023Liabilities 2016: $31,606Net Assets 2016: $3,085,4172016Assets 2017: $3,008,606Liabilities 2017: $24,311Net Assets 2017: $2,984,2952017Assets 2018: $2,768,616Liabilities 2018: $11,711Net Assets 2018: $2,756,9052018Assets 2019: $3,112,370Liabilities 2019: $7,053Net Assets 2019: $3,105,3172019Assets 2020: $3,266,356Liabilities 2020: $92,244Net Assets 2020: $3,174,1122020Assets 2021: $3,294,046Liabilities 2021: $91,836Net Assets 2021: $3,202,2102021Assets 2022: $2,945,795Liabilities 2022: $6,651Net Assets 2022: $2,939,1442022Assets 2023: $2,863,573Liabilities 2023: $7,416Net Assets 2023: $2,856,1572023Assets 2024: $2,990,035Liabilities 2024: $6,711Net Assets 2024: $2,983,3242024

Highlighted filing

2024

Assets$2,990,035
Liabilities$6,711
Net Assets$2,983,324

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,083,5362011Expenses 2012: $1,320,6392012Revenue 2013: $1,350,993Expenses 2013: $1,154,757Net Income 2013: $196,2362013Revenue 2014: $1,637,212Expenses 2014: $1,225,286Net Income 2014: $411,9262014Revenue 2015: $1,411,757Expenses 2015: $1,352,532Net Income 2015: $59,2252015Revenue 2016: $1,063,159Expenses 2016: $1,170,803Net Income 2016: -$107,6442016Revenue 2017: $1,034,835Expenses 2017: $1,005,320Net Income 2017: $29,5152017Revenue 2018: $770,585Expenses 2018: $766,553Net Income 2018: $4,0322018Revenue 2019: $789,337Expenses 2019: $695,675Net Income 2019: $93,6622019Revenue 2020: $512,837Expenses 2020: $673,732Net Income 2020: -$160,8952020Revenue 2021: $688,510Expenses 2021: $538,015Net Income 2021: $150,4952021Revenue 2022: $433,509Expenses 2022: $449,236Net Income 2022: -$15,7272022Revenue 2023: $415,104Expenses 2023: $491,777Net Income 2023: -$76,6732023Revenue 2024: $423,204Expenses 2024: $519,188Net Income 2024: -$95,9842024

Highlighted filing

2024

Revenue$423,204
Expenses$519,188
Net Income-$95,984

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.99$0.01$2.98$0.42$0.52$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.01$2.86$0.42$0.49$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.95$0.01$2.94$0.43$0.45$0.02
2021Detailed filing. Detailed filing data is available for this year.$3.29$0.09$3.20$0.69$0.54$0.15
2020Detailed filing. Detailed filing data is available for this year.$3.27$0.09$3.17$0.51$0.67$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.11$0.01$3.11$0.79$0.70$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.77$0.01$2.76$0.77$0.77$0.00
2017Detailed filing. Detailed filing data is available for this year.$3.01$0.02$2.98$1.03$1.01$0.03
2016Detailed filing. Detailed filing data is available for this year.$3.12$0.03$3.09$1.06$1.17$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.01$0.05$2.97$1.41$1.35$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.30$0.05$3.25$1.64$1.23$0.41
2013Detailed filing. Detailed filing data is available for this year.$2.96$0.06$2.90$1.35$1.15$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.19$2.71$1.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.12$2.49$1.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 22, 2025
Return Version
2024v5.0
Gross Receipts
$1,196,802
Mission and Program Overview

Mission

To provide home health care and related services for the benefit of the elderly and infirm; to support and promote the advancement of alternative, advancement of, and operate a outpatient facility that provides, alternative, complimentary, nutritional and traditional forms of medicine; to provide training and education to certified nursing assistants; and to operate exclusively for charitable, religious, literary, educational and scientific purposes, within the meaning of section 501 (c ) (3) of the internal revenue code, including for such purposes, the making of distributions to organizations that qualify as tax-exempt organizations under section 501 (c ) (3) of the internal revenue code of 19886 (or any future corresponding provisions).

Kokua care foundation's mission is to enhance the quality of life for aging adults by enabling them to maintain their health, well-beling, independence, and participation in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,398,071$1,476,158▲ $78,087
Land, Buildings, and Equipment, Net$1,138,189$1,121,741▼ $16,448
Cash and Non-Interest-Bearing Accounts$17,494$42,439▲ $24,945
Savings and Temporary Cash Investments$22,249$6,306▼ $15,943
Accounts Receivable$7,187$4,841▼ $2,346
Intangible Assets$1,390$1,097▼ $293
Total Assets$2,863,573$2,990,035▲ $126,462
Other Assets Total$278,993$337,453▲ $58,460
Liabilities
Other Liabilities$7,416$6,711▼ $705
Total Liabilities$7,416$6,711▼ $705
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,856,157$2,983,324▲ $127,167
Total Net Assets Fund Balance$2,856,157$2,983,324▲ $127,167
Total Liabilities and Net Assets / Fund Balance$2,863,573$2,990,035▲ $126,462

Asset Categories

AssetBook ValueDepreciationBasis
Land$720,635-$720,635
Buildings$401,106$240,353$641,459
Equipment-$21,704$21,704
Other Assets Org$58,460--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Garnet a GilesPresident/di
Lois GilesDirector
Melanie KingDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$424,703
Investment Income
$-42,794
Other Revenue
$41,295
Change in Net Assets
$-95,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$408,854
Other Expenses$110,334
Total Fundraising Expense$44,967
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$264,393$18,000$39,000$321,393
Other Employee Benefits$62,392--$62,392
Office Expenses$30,807--$30,807
Payroll Taxes$16,348$2,754$5,967$25,069
Depreciation Depletion$16,740--$16,740
Insurance-$13,704-$13,704
Advertising$6,283--$6,283
Occupancy$6,125--$6,125
Fees for Services Accounting-$4,073-$4,073
Fees for Services Legal-$1,286-$1,286
Other Expenses$1,072--$1,072
Total Functional Expenses$434,404$39,817$44,967$519,188
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$4,588
Payroll Liabilities$2,123
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Garnet giles lois giles director director husband and wife

Form 990, Page 6, Part VI, Line 11B

The president is designated to oversee tax matters. Reviews form 990 before signing and filing.

Form 990, Page 6, Part VI, Line 19

The foundation will make pertinent extract of its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kokua Care Foundation
EIN
26-3949096
Phone
8087345559
Address
3184 WAIALAE AVENUE, HONOLULU, HI 96816

Signing Officer

Name
Garnet a Giles
Title
President/director
Phone
8087345555
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Garnet a Giles
Formed
2008
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
22
Volunteers
3

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide home health care and related services for the benefit of the elderly and infirm; to support and promote the advancement of alternative, advancement of, and operate a outpatient facility that provides, alternative, complimentary, nutritional and traditional forms of medicine; to provide training and education to certified nursing assistants; and to operate exclusively for charitable, religious, literary, educational and scientific purposes, within the meaning of section 501 (c ) (3) of the internal revenue code, including for such purposes, the making of distributions to organizations that qualify as tax-exempt organizations under section 501 (c ) (3) of the internal revenue code of 19886 (or any future corresponding provisions).

Form 990, Page 1, Part I, Line 6

VOLUNTEER BOARD MEMBERS.

Form 990, Page 2, Part III, Line 4A

Kokua care was established in 2003 in honolulu, hawaii, on oahu to provide the best quality home care in hawaii for our kupuna, our precious seniors, so that they may stay as long as they choose in the homes that they love. At kokua care home care we hire caregivers that we would have as home care for our own families. We use only the highest standards when selecting employees by checking work and personal references and performing detailed background and dmv investigations. All kokua care caregivers are employees and are thus bonded and insured and abide by the strict kokua care code of ethics. Kokua care caregivers go the extra mile to make a meaningful difference in the lives of our clients. Our caregiver matching process and quality assurance program gurantees that all clients and families experience the kokua care difference. Kokua care home care has provided home care to 100s of hawaiis seniors giving them and their families in hawaii and on the mainland, comfort, confidence, dignity and independence.

Form 990, Part XI, Line 9

Westlake chemical partners 77,764

Raw XML Appendix381 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE HOME HEALTH CARE AND RELATED SERVICES FOR THE BENEFIT OF THE ELDERLY AND INFIRM; TO SUPPORT AND PROMOTE THE ADVANCEMENT OF ALTERNATIVE, ADVANCEMENT OF, AND OPERATE A OUTPATIENT FACILITY THAT PROVIDES, ALTERNATIVE, COMPLIMENTARY, NUTRITIONAL AND TRADITIONAL FORMS OF MEDICINE; TO PROVIDE TRAINING AND EDUCATION TO CERTIFIED NURSING ASSISTANTS; AND TO OPERATE EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, LITERARY, EDUCATIONAL AND SCIENTIFIC PURPOSES, WITHIN THE MEANING OF SECTION 501 (C ) (3) OF THE INTERNAL REVENUE CODE, INCLUDING FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501 (C ) (3) OF THE INTERNAL REVENUE CODE OF 19886 (OR ANY FUTURE CORRESPONDING PROVISIONS).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEER BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KOKUA CARE WAS ESTABLISHED IN 2003 IN HONOLULU, HAWAII, ON OAHU TO PROVIDE THE BEST QUALITY HOME CARE IN HAWAII FOR OUR KUPUNA, OUR PRECIOUS SENIORS, SO THAT THEY MAY STAY AS LONG AS THEY CHOOSE IN THE HOMES THAT THEY LOVE. AT KOKUA CARE HOME CARE WE HIRE CAREGIVERS THAT WE WOULD HAVE AS HOME CARE FOR OUR OWN FAMILIES. WE USE ONLY THE HIGHEST STANDARDS WHEN SELECTING EMPLOYEES BY CHECKING WORK AND PERSONAL REFERENCES AND PERFORMING DETAILED BACKGROUND AND DMV INVESTIGATIONS. ALL KOKUA CARE CAREGIVERS ARE EMPLOYEES AND ARE THUS BONDED AND INSURED AND ABIDE BY THE STRICT KOKUA CARE CODE OF ETHICS. KOKUA CARE CAREGIVERS GO THE EXTRA MILE TO MAKE A MEANINGFUL DIFFERENCE IN THE LIVES OF OUR CLIENTS. OUR CAREGIVER MATCHING PROCESS AND QUALITY ASSURANCE PROGRAM GURANTEES THAT ALL CLIENTS AND FAMILIES EXPERIENCE THE KOKUA CARE DIFFERENCE. KOKUA CARE HOME CARE HAS PROVIDED HOME CARE TO 100S OF HAWAIIS SENIORS GIVING THEM AND THEIR FAMILIES IN HAWAII AND ON THE MAINLAND, COMFORT, CONFIDENCE, DIGNITY AND INDEPENDENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GARNET GILES LOIS GILES DIRECTOR DIRECTOR HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRESIDENT IS DESIGNATED TO OVERSEE TAX MATTERS. REVIEWS FORM 990 BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FOUNDATION WILL MAKE PERTINENT EXTRACT OF ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WESTLAKE CHEMICAL PARTNERS 77,764
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0KOKUA HOME CARE LLC
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIRECTOR
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ReturnHeader/ReturnTs02025-06-09T18:02:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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