Civic Intelligence

Hawaii Community Builders

EIN 30-0092836 • 501(c)3 • Hilo, HI

Profile

Hawaii Community Builders is a not for profit organization established in 2003 to promote better living conditions for low and very low income families residing in the State of Hawaii.

100 Pauahi Street 201Hilo, HI 96720

n/A

Siviq Scores

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

Liabilities / Assets

26th percentile

0.02x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

96th percentile

82%

Higher net margin than 96% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

84th percentile

27%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

92nd percentile

95%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$5,638,034

Up $2,150,807 (+62%) from 2022

Liabilities

Up

$114,182

Up $114,136 (+248122%) from 2022

Net Assets

Up

$5,523,852

Up $2,036,671 (+58%) from 2022

Revenue

Up

$1,984,851

Up $1,463,259 (+281%) from 2022

Expenses

Down

$353,518

Down $127,359 (-26%) from 2022

Net Income

Up

$1,631,333

Up $1,590,618 (+3907%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,218,508Liabilities 2011: $3,118Net Assets 2011: $1,215,3902011Assets 2012: $980,457Liabilities 2012: $5,687Net Assets 2012: $974,7702012Assets 2014: $1,303,787Liabilities 2014: $3,837Net Assets 2014: $1,299,9502014Assets 2015: $1,149,708Liabilities 2015: $13,218Net Assets 2015: $1,136,4902015Assets 2016: $1,067,310Liabilities 2016: $8,942Net Assets 2016: $1,058,3682016Assets 2017: $1,267,826Liabilities 2017: $3,476Net Assets 2017: $1,264,3502017Assets 2018: $1,416,240Liabilities 2018: $3,221Net Assets 2018: $1,413,0192018Assets 2019: $1,688,819Liabilities 2019: $38,442Net Assets 2019: $1,650,3772019Assets 2021: $3,446,512Liabilities 2021: $46Net Assets 2021: $3,446,4662021Assets 2022: $3,487,227Liabilities 2022: $46Net Assets 2022: $3,487,1812022Assets 2024: $5,638,034Liabilities 2024: $114,182Net Assets 2024: $5,523,8522024

Highlighted filing

2024

Assets$5,638,034
Liabilities$114,182
Net Assets$5,523,852

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $232,2292011Expenses 2012: $242,3222012Revenue 2014: $130,390Expenses 2014: $262,481Net Income 2014: -$132,0912014Revenue 2015: $50,196Expenses 2015: $213,656Net Income 2015: -$163,4602015Revenue 2016: $98,437Expenses 2016: $176,560Net Income 2016: -$78,1232016Revenue 2017: $368,169Expenses 2017: $162,175Net Income 2017: $205,9942017Revenue 2018: $312,462Expenses 2018: $163,793Net Income 2018: $148,6692018Revenue 2019: $528,833Expenses 2019: $291,475Net Income 2019: $237,3582019Revenue 2021: $242Expenses 2021: $189,789Net Income 2021: -$189,5472021Revenue 2022: $521,592Expenses 2022: $480,877Net Income 2022: $40,7152022Revenue 2024: $1,984,851Expenses 2024: $353,518Net Income 2024: $1,631,3332024

Highlighted filing

2024

Revenue$1,984,851
Expenses$353,518
Net Income$1,631,333

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.64$0.11$5.52$1.98$0.35$1.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.00$3.49$0.52$0.48$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.00$3.45$0.00$0.19$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.04$1.65$0.53$0.29$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.41$0.31$0.16$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.00$1.26$0.37$0.16$0.21
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.01$1.06$0.10$0.18$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.14$0.05$0.21$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.13$0.26$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.01$0.97$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,984,851
Mission and Program Overview

Mission

Hawaii Community Builders is a not for profit organization established in 2003 to promote better living conditions for low and very low income families residing in the State of Hawaii.

Hawaii community builders is a not-for-profit organization established in 2003 to promote better living conditions for low and very low income families residing in the state of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,688,961$2,300,000▲ $611,039
Investments Other Securities$1,920,597$1,921,519▲ $922
Savings and Temporary Cash Investments$280,799$1,415,672▲ $1,134,873
Prepaid Expenses and Deferred Charges$2,208$843▼ $1,365
Land, Buildings, and Equipment, Net$0$0→ $0
Cash and Non-Interest-Bearing Accounts$-1--
Total Assets$3,892,564$5,638,034▲ $1,745,470
Liabilities
Accounts Payable and Accrued Expenses$46$114,182▲ $114,136
Total Liabilities$46$114,182▲ $114,136
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,892,518$5,523,852▲ $1,631,334
Total Net Assets Fund Balance$3,892,518$5,523,852▲ $1,631,334
Total Liabilities and Net Assets / Fund Balance$3,892,564$5,638,034▲ $1,745,470

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$17,933$17,933
Other Securities$1,921,519--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keith KatoExecutive DirectorPT$137,917$56,864$137,917
Jan MakananiChief Financial OfficerPT$29,782$88,832$118,614

Board Members and Trustees

NameTitle
John RayPresident
Richard HaVice President
Nancy CrawfordDirector
Roger HarrisDirector
Ross WilsonDirector
Virginia GoldsteinSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,838,703
Investment Income
$116,489
Other Revenue
$29,659
Change in Net Assets
$1,631,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,984,851
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,984,851
Total Revenue per Form 990
$1,984,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$185,645
Other Expenses$167,873
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$124,125$13,792-$137,917
Other Expenses$44,845--$44,845
Other Salaries and Wages$26,804$2,978-$29,782
Payroll Taxes$11,546$1,283-$12,829
Other Employee Benefits$4,605$512-$5,117
Occupancy$3,528$392-$3,920
Fees for Services Accounting$2,379$264-$2,643
Office Expenses$792$88-$880
Fees for Services Other$720$80-$800
Insurance$664$74-$738
Total Functional Expenses$334,055$19,463$0$353,518

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$353,518
Total Expenses per Audited Statements$353,518
Total Expenses per Form 990$353,518
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Section b, line 11a: the audit committee reviews the 990 along with the executive director and the business manager. After the review, the 990 is presented to the entire board of directors for approval.

Form 990, Part VI, Section B, Line 12C

Hcb requires all employees to read the conflict of interest policy on an annual basis and sign a written acknowledgement which is filed in their personnel file.

Form 990, Part VI, Section B, Line 15

The board of directors requires the use of safe harbor guidelines as set forth by the internal revenue service. Specifically, hcb obtains compensation of executive personnel from comparable organizations in the not-for-profit sector. Compensation may be determined on a performance basis and can be subject to reasonable limits as determined by a review of similar organizations. The board of directors has the final approval for all executive and management compensation.

Form 990, Part VI, Section C, Line 19

All governing documents, such as the conflict of interest policy, and financial statements are made available to the public by request.

Filing and Contact Details

Filer

Filer Name
Hawaii Community Builders
EIN
30-0092836
Phone
8089691158
Address
100 PAUAHI STREET 201, HILO, HI 96720
Doing Business As
Dd

Signing Officer

Name
Virginia Goldstein
Title
Secretary/treasurer
Phone
8087694373
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Virginia Goldstein
Formed
2003
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
0

Preparer

Firm
Taketa Iwata Hara & Associates LLC
Address
101 AUPUNI STREET SUITE 139, HILO, HI 96720
Preparer
Nathan Colgrove
Phone
8089355404
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has not changed its oversight process or selection process.

Financial Statement Notes

PART X, LINE 2:

Hcb is exempt from federal income taxes under section 501 c 3 of the internal revenue code. Accounting principles generally accepted in the united states of america require uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the tax position as of december 31, 2024, and for the year then ended by reviewing its income tax returns and conferring with its tax advisors, and determine that hcb had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles.

Raw XML AppendixShowing 400 of 520 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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IRS990/PayrollTaxesGrp/ProgramServicesAmt011546
IRS990/PayrollTaxesGrp/TotalAmt012829
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02208
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0843
IRS990/PrincipalOfficerNm0VIRGINIA GOLDSTEIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/Desc0DEVELOPER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01838703
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01838703
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt087258
IRS990/PYOtherExpensesAmt021669
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0518307
IRS990/PYRevenuesLessExpensesAmt0405337
IRS990/PYSalariesCompEmpBnftPaidAmt0178559
IRS990/PYTotalExpensesAmt0200228
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0605565
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01631333
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01838703
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0280799
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01415672
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0116489
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt087258
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010281
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0242
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01197
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0215467
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01838703
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0518307
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0511311
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02200000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05068321
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0116489
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt087258
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010281
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0242
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01197
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0215467
IRS990ScheduleA/InvestmentIncomeCYPct00.04060
IRS990ScheduleA/InvestmentIncomePYPct00.03310
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt029659
IRS990ScheduleA/OtherIncome509Grp/TotalAmt029659
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95390
IRS990ScheduleA/PublicSupportPY509Pct00.96690
IRS990ScheduleA/PublicSupportTotal509Amt05068321
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01838703
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0518307
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0511311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02200000
IRS990ScheduleA/Total509Grp/TotalAmt05068321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01984851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0605565
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0521592
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0242
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02201197
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05313447
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017933
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017933
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0353518
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01921519
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERFITICATE OF DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01984851
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HCB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 C 3 OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITION AS OF DECEMBER 31, 2024, AND FOR THE YEAR THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINE THAT HCB HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01921519
IRS990ScheduleD/TotalExpensesPerForm990Amt0353518
IRS990ScheduleD/TotalRevenuePerForm990Amt01984851
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01984851
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0353518
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0137917
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt056864
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEITH KATO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0137917
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt056864
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECTION B, LINE 11A: THE AUDIT COMMITTEE REVIEWS THE 990 ALONG WITH THE EXECUTIVE DIRECTOR AND THE BUSINESS MANAGER. AFTER THE REVIEW, THE 990 IS PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HCB REQUIRES ALL EMPLOYEES TO READ THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND SIGN A WRITTEN ACKNOWLEDGEMENT WHICH IS FILED IN THEIR PERSONNEL FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REQUIRES THE USE OF SAFE HARBOR GUIDELINES AS SET FORTH BY THE INTERNAL REVENUE SERVICE. SPECIFICALLY, HCB OBTAINS COMPENSATION OF EXECUTIVE PERSONNEL FROM COMPARABLE ORGANIZATIONS IN THE NOT-FOR-PROFIT SECTOR. COMPENSATION MAY BE DETERMINED ON A PERFORMANCE BASIS AND CAN BE SUBJECT TO REASONABLE LIMITS AS DETERMINED BY A REVIEW OF SIMILAR ORGANIZATIONS. THE BOARD OF DIRECTORS HAS THE FINAL APPROVAL FOR ALL EXECUTIVE AND MANAGEMENT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, SUCH AS THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd10
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd20
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0990347598
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN1990355479
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN2943260639
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd10
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd20
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd1HI
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd2HI
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct00.99900
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct10.99990
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct20.99890
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0RELATED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt1RELATED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt2RELATED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0ELDERLY HOUSING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt1ELDERLY HOUSING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt2ELDERLY HOUSING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0HUALALAI ELDERLY HOUSING PH 2 LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1KAMUELA SENIOR HOUSING LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt2HUALALAI ELDERLY HOUSING LIMITED PARTNERSHIP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt04079877
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt14673996

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