Civic Intelligence

Kokua Care Foundation

990 • Fiscal year 2020 • EIN 26-3949096

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 21, 2021

3184 Waialae AvenueHonolulu, HI 96816

(808) 734-5559

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.03x

Higher debt load relative to assets than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.18x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

11th percentile

-31%

Higher net margin than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

48th percentile

4.9%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

13th percentile

-35%

Faster revenue growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,266,356

Up $153,986 (+4.9%) from 2019

Net Assets

Up

$3,174,112

Up $68,795 (+2.2%) from 2019

Liabilities

Up

$92,244

Up $85,191 (+1208%) from 2019

Revenue

Down

$512,837

Down $276,500 (-35%) from 2019

Expenses

Down

$673,732

Down $21,943 (-3.2%) from 2019

Net Income

Down

-$160,895

Down $254,557 (-272%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$3,266,356
Liabilities$92,244
Net Assets$3,174,112

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$512,837
Expenses$673,732
Net Income-$160,895
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 21, 2021
Return Version
2020v4.0
Gross Receipts
$1,436,573
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$1,531,133$1,648,268▲ $117,135
Land, Buildings, and Equipment, Net$1,203,979$1,187,532▼ $16,447
Cash and Non-Interest-Bearing Accounts$41,447$120,868▲ $79,421
Savings and Temporary Cash Investments$47,034$22,439▼ $24,595
Accounts Receivable$7,224$5,988▼ $1,236
Intangible Assets$2,560$2,268▼ $292
Total Assets$3,112,370$3,266,356▲ $153,986
Other Assets Total$278,993$278,993→ $0
Liabilities
Unsecured Notes Loans Payable-$85,200-
Other Liabilities$7,053$7,044▼ $9
Total Liabilities$7,053$92,244▲ $85,191
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,105,317$3,174,112▲ $68,795
Total Net Assets Fund Balance$3,105,317$3,174,112▲ $68,795
Total Liabilities and Net Assets / Fund Balance$3,112,370$3,266,356▲ $153,986

Asset Categories

AssetBook ValueDepreciationBasis
Land$720,635-$720,635
Buildings$466,897$184,125$651,022
Equipment-$11,642$11,642
Other Assets Org$278,993--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Garnet a GilesPresident
Dr Gayle TodokiDirector
Lois GilesDirector
Melanie KingDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$382
Program Service Revenue
$572,277
Investment Income
$-110,760
Other Revenue
$50,938
All Other Contributions
$191
Change in Net Assets
$-160,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$560,468
Other Expenses$113,264
Total Fundraising Expense$41,984
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$378,023$18,000$39,000$435,023
Other Employee Benefits$92,110--$92,110
Payroll Taxes$28,974$1,377$2,984$33,335
Office Expenses$21,475--$21,475
Depreciation Depletion$16,740--$16,740
Advertising$16,510--$16,510
Insurance$10,986--$10,986
Occupancy$6,178--$6,178
Fees for Services Accounting-$2,801-$2,801
Other Expenses$2,538--$2,538
Fees for Services Other$120--$120
Total Functional Expenses$609,570$22,178$41,984$673,732
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$2,456
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
Phone
8087345555
Signed
2021-06-21
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
31
Volunteers
5

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 BORD 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.

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt011642
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011642
IRS990ScheduleD/LandGrp/BookValueAmt0720635
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT
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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 BORD 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/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
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0KOKUA CARE
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0KOKUA HOME CARE LLC
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IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0HOME HEALT
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IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0HONOLULU
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IRS990/WebsiteAddressTxt0WWW.KOKUACARE.COM
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARNET A GILES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08087345555
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOKUA CARE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0KOKU
ReturnHeader/Filer/EIN0263949096
ReturnHeader/Filer/PhoneNum08087345559
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262451631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST STE C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085221042
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02021-07-01T17:21:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GARNET
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GILES
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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