Civic Intelligence

Our Lady of Kea'Au

EIN 68-0613210 • 501(c)3 • Honolulu, HI

PO Box 29700Honolulu, HI 96820-2100

www.stfrancishawaii.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

1.44x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

23rd percentile

-8.9%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$240,282

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 62.0% of source-year revenue.

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

Asset Growth

46th percentile

2.1%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,619,727

Up $95,331 (+2.1%) from 2023

Liabilities

Up

$559,003

Up $129,989 (+30%) from 2023

Net Assets

Down

$4,060,724

Down $34,658 (-0.8%) from 2023

Revenue

Up

$387,367

Up $56,695 (+17%) from 2023

Expenses

Up

$422,025

Up $13,346 (+3.3%) from 2023

Net Income

Up

-$34,658

Up $43,349 (+56%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,749,820Liabilities 2010: $605,314Net Assets 2010: $4,144,5062010Assets 2011: $4,816,893Liabilities 2011: $807,270Net Assets 2011: $4,009,6232011Assets 2012: $4,883,512Liabilities 2012: $929,287Net Assets 2012: $3,954,2252012Assets 2013: $6,382,468Liabilities 2013: $976,677Net Assets 2013: $5,405,7912013Assets 2014: $6,342,109Liabilities 2014: $1,004,948Net Assets 2014: $5,337,1612014Assets 2015: $6,381,776Liabilities 2015: $1,155,926Net Assets 2015: $5,225,8502015Assets 2016: $6,433,796Liabilities 2016: $1,454,474Net Assets 2016: $4,979,3222016Assets 2017: $6,574,332Liabilities 2017: $1,756,141Net Assets 2017: $4,818,1912017Assets 2018: $6,124,843Liabilities 2018: $1,446,845Net Assets 2018: $4,677,9982018Assets 2019: $4,519,175Liabilities 2019: $10,989Net Assets 2019: $4,508,1862019Assets 2020: $4,369,958Liabilities 2020: $12,125Net Assets 2020: $4,357,8332020Assets 2021: $4,290,976Liabilities 2021: $17,721Net Assets 2021: $4,273,2552021Assets 2022: $4,297,573Liabilities 2022: $124,184Net Assets 2022: $4,173,3892022Assets 2023: $4,524,396Liabilities 2023: $429,014Net Assets 2023: $4,095,3822023Assets 2024: $4,619,727Liabilities 2024: $559,003Net Assets 2024: $4,060,7242024

Highlighted filing

2024

Assets$4,619,727
Liabilities$559,003
Net Assets$4,060,724

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2010: $291,0392010Expenses 2011: $422,9032011Expenses 2012: $402,7982012Expenses 2013: $352,7462013Revenue 2014: $285,777Expenses 2014: $364,406Net Income 2014: -$78,6292014Revenue 2015: $305,563Expenses 2015: $406,873Net Income 2015: -$101,3102015Revenue 2016: $197,257Expenses 2016: $443,785Net Income 2016: -$246,5282016Revenue 2017: $270,692Expenses 2017: $431,823Net Income 2017: -$161,1312017Revenue 2018: $312,878Expenses 2018: $453,071Net Income 2018: -$140,1932018Revenue 2019: $289,772Expenses 2019: $459,584Net Income 2019: -$169,8122019Revenue 2020: $289,720Expenses 2020: $440,073Net Income 2020: -$150,3532020Revenue 2021: $315,911Expenses 2021: $400,489Net Income 2021: -$84,5782021Revenue 2022: $269,349Expenses 2022: $369,215Net Income 2022: -$99,8662022Revenue 2023: $330,672Expenses 2023: $408,679Net Income 2023: -$78,0072023Revenue 2024: $387,367Expenses 2024: $422,025Net Income 2024: -$34,6582024

Highlighted filing

2024

Revenue$387,367
Expenses$422,025
Net Income-$34,658

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.62$0.56$4.06$0.39$0.42$0.03
2023Detailed filing. Detailed filing data is available for this year.$4.52$0.43$4.10$0.33$0.41$0.08
2022Detailed filing. Detailed filing data is available for this year.$4.30$0.12$4.17$0.27$0.37$0.10
2021Detailed filing. Detailed filing data is available for this year.$4.29$0.02$4.27$0.32$0.40$0.08
2020Detailed filing. Detailed filing data is available for this year.$4.37$0.01$4.36$0.29$0.44$0.15
2019Detailed filing. Detailed filing data is available for this year.$4.52$0.01$4.51$0.29$0.46$0.17
2018Detailed filing. Detailed filing data is available for this year.$6.12$1.45$4.68$0.31$0.45$0.14
2017Detailed filing. Detailed filing data is available for this year.$6.57$1.76$4.82$0.27$0.43$0.16
2016Detailed filing. Detailed filing data is available for this year.$6.43$1.45$4.98$0.20$0.44$0.25
2015Detailed filing. Detailed filing data is available for this year.$6.38$1.16$5.23$0.31$0.41$0.10
2014Detailed filing. Detailed filing data is available for this year.$6.34$1.00$5.34$0.29$0.36$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.38$0.98$5.41$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$0.93$3.95$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.81$4.01$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$0.61$4.14$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 15, 2025
Return Version
2023v6.0
Gross Receipts
$387,367
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,158,090$2,179,313▲ $21,223
Cash and Non-Interest-Bearing Accounts$169,743$129,309▼ $40,434
Prepaid Expenses and Deferred Charges$4,819$6,185▲ $1,366
Total Assets$4,524,396$4,619,727▲ $95,331
Other Assets Total$2,191,744$2,304,920▲ $113,176
Liabilities
Other Liabilities$320,756$537,188▲ $216,432
Accounts Payable and Accrued Expenses$108,258$21,815▼ $86,443
Total Liabilities$429,014$559,003▲ $129,989
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,029,957$4,007,672▼ $22,285
Net Assets With Donor Restrictions$65,425$53,052▼ $12,373
Total Net Assets Fund Balance$4,095,382$4,060,724▼ $34,658
Total Liabilities and Net Assets / Fund Balance$4,524,396$4,619,727▲ $95,331

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,019,484-$2,019,484
Buildings$86,042$429,266$515,308
Equipment$73,787$222,068$295,855
Other Assets Org$1,482,777--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Katheleen MorimotoPresident
Melissa Ah Ho-maugaDirector
Shirley Tamoria MdDirector
Tom ZizziDirector
Marina TalisayanDirector/administrator
Craig ShanerCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$246,649
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$140,718
All Other Contributions
$12,899
Change in Net Assets
$-34,658

Audited Revenue Reconciliation

Revenue per Audited Statements
$387,367
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,374
Total Revenue per Audited Statements
$399,741
Total Revenue per Form 990
$387,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,778
Salaries, Compensation, and Employee Benefits$170,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,084--$139,084
Occupancy$51,954--$51,954
Fees for Services Other$49,991--$49,991
Depreciation Depletion$45,519--$45,519
Other Employee Benefits$19,515--$19,515
Office Expenses$18,727--$18,727
Insurance-$14,970-$14,970
Other Expenses$13,330$57,287-$13,330
Payroll Taxes$10,383--$10,383
Pension Plan Contributions$1,265--$1,265
Total Functional Expenses$349,768$72,257$0$422,025

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$422,025
Total Expenses per Audited Statements$422,025
Total Expenses per Form 990$422,025
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$537,188
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART V, LINE 2A; PART VII, SECTION A; AND PART IX:

Our lady of kea'au does not have employees but shares the costs of personnel, services, facilities and expenses with its parent, st. Francis healthcare system of hawaii.

Form 990, Part VI, Section A, Line 6

The sole corporate member of our lady of kea'au is st. Francis healthcare system of hawaii.

Form 990, Part VI, Section A, Line 7A

St. Francis healthcare system of hawaii, as the sole corporate member, approves the appointment of the directors of the board of our lady of kea'au.

Form 990, Part VI, Section A, Line 7B

St. Francis healthcare system of hawaii, as the sole corporate member, has the following powers reserved to approve the following: a) any change in the philosophy, mission, and/or purpose of the corporation; b) the adoption and/or amendment of the articles of incorporation; c) the adoption and/or amendment of the bylaws; d) the appointment of directors of the board, and removal of directors with or without cause; e) appoint the president of the corporation; f) appoint the chief executive; g) approve or disapprove any sale of all or substantially all of the assets and/or services, or any merger, consolidation, reorganization, divesting transaction or any similar transaction regarding the same, plus all other ancillary transactions necessary or appropriate to consummate the same; h) the dissolution of the corporation and disposition of assets; i) the purchase, sale, lease or mortgage of real property; to approve the purchase, sale, or gift of capital assets; j) the corporation's annual budget, including budgets for operations, capital expenditures, and cash flow.

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

The form 990 and supporting schedules were reviewed by the chief financial officer of st. Francis healthcare system of hawaii and the company's tax advisors, kmh llp. A copy of form 990 was provided to the board of directors prior to filing with the irs.

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

A conflict of interest questionnaire is completed prior to employment for all employees and directors. Conflict of interest questionnaires are reviewed by hr personnel and updated on an annual basis. After review by hr personnel, potential concerns are referred to management personnel and recommendations for resolutions of conflicts are referred to the corporate compliance officer. If a potential or identified conflict of interest cannot be resolved by the aforementioned officer, the matter will be referred to the organizational leadership team for advice and recommendation.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are provided to the general public upon request.

Filing and Contact Details

Filer

Filer Name
OUR LADY OF KEA'AU
EIN
68-0613210
Phone
8085478066
Address
PO BOX 29700, HONOLULU, HI 96820-2100

Signing Officer

Name
Craig Shaner
Title
CFO
Phone
8085478066
Signed
2025-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Morimoto
Formed
2005
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Kmh Llp
Address
1003 BISHOP STREET SUITE 2400, HONOLULU, HI 96813
Preparer
Duane Akamine
Phone
8085262255
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1 AND PART III, LINE 1:

The mission of our lady of kea'au is to promote franciscan values by creating a housing community inspired by the lifestyle and teachings of the catholic saint, st. Francis, which will provide religious, vocational, health and outreach services for the homeless and other members of the community.

FORM 990, PART III, LINE 4A:

Our lady of kea`au, an entity of st. Francis healthcare system of hawaii, serves as a beacon of hope and light to the most vulnerable, including homeless families along the waianae coast of oahu. Our lady of kea`au offers a 58-acre franciscan retreat center for prayer, refuge, recreation and rejuvenation for organizational retreats and community meetings. The location is ideally suited to promote healing, wellness and wholeness. Utilizing a team of volunteers, our lady of kea`au offers regular outreach services to meet the evolving needs of the homeless. In addition to providing meals on a weekly basis, the center also offers religious, vocational and health services for the homeless and others in the community. As part of st. Francis healthcare system of hawaii, our lady of kea`au carries on the legacy of st. Marianne cope and the sisters of st. Francis, who came to the islands in 1883 to care for those afflicted with hansen's disease. Our lady of kea`au continues this tradition of identifying needs and meeting them to create healthy communities in the spirit of christ's healing ministry.

Form 990, Part IX, Line 11G

Purchased services - repairs and maintenance: program service expenses 49,991. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,991.

Financial Statement Notes

PART X, LINE 2:

The following is the fin 48 (asc 740) footnote from the consolidated audited financial statements of st. Francis healthcare system of hawaii, the filing organization's parent: the system recognizes the effect of income tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax effects recognized in the financial statements from such a position are measured based on the largest amount that has a greater than 50 percent likelihood of being realized upon ultimate settlement. Changes in recognition or measurement are reflected in the period in which the changes in judgment occurs. Any interest or penalties related to unrecognized tax benefits are classified as income tax expenses. The system did not accrue for any interest or penalties on unrecognized tax positions as of june 30, 2024 and 2023.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Temporarily restricted net assets released 12,374.

Raw XML AppendixShowing 400 of 647 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/OfficeExpensesGrp/TotalAmt018727
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02191744
IRS990/OtherAssetsTotalGrp/EOYAmt02304920
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019515
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019515
IRS990/OtherExpensesGrp/Desc0ADMIN ALLOCATION
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt057287
IRS990/OtherExpensesGrp/ProgramServicesAmt013330
IRS990/OtherExpensesGrp/TotalAmt057287
IRS990/OtherExpensesGrp/TotalAmt113330
IRS990/OtherLiabilitiesGrp/BOYAmt0320756
IRS990/OtherLiabilitiesGrp/EOYAmt0537188
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0ALL OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07640
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07640
IRS990/OtherRevenueTotalAmt07640
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0139084
IRS990/OtherSalariesAndWagesGrp/TotalAmt0139084
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt010383
IRS990/PayrollTaxesGrp/TotalAmt010383
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01265
IRS990/PensionPlanContributionsGrp/TotalAmt01265
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04819
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06185
IRS990/PrincipalOfficerNm0KATHLEEN MORIMOTO
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0167512
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0242064
IRS990/PYOtherRevenueAmt0163160
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-78007
IRS990/PYSalariesCompEmpBnftPaidAmt0166615
IRS990/PYTotalExpensesAmt0408679
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0330672
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-34658
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0120000
IRS990/RentalIncomeOrLossGrp/RealAmt0133078
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION 2019 2020 2021 2022 2023 TOTAL OTHER INCOME 18,355. 98,200. 12,493. 12,365. 7,640 149,053 TOTALS 18,355. 98,200. 12,493. 12,365. 7,640 149,053
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II - OTHER INCOME
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0246649
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0167512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0137420
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0153338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0147740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0852659
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0133078
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0150795
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0119436
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt064373
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0123625
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0591307
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07640
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012365
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt012493
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt098200
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt018355
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0149053
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.53520
IRS990ScheduleA/PublicSupportPY170Pct00.49600
IRS990ScheduleA/PublicSupportTotal170Amt0852659
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0246649
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0167512
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0137420
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0153338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0147740
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0852659
IRS990ScheduleA/TotalSupportAmt01593019
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt086042
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0429266
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0515308
IRS990ScheduleD/EquipmentGrp/BookValueAmt073787
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0222068
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0295855
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0422025
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02019484
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02019484
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0769091
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt153052
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21482777
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS HELD BY RELATED FDN
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ASSETS LIMITED AS TO USE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DUE FROM AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0537188
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherRevenueAmt012374
IRS990ScheduleD/RevenueNotReportedAmt012374
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0387367
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOLLOWING IS THE FIN 48 (ASC 740) FOOTNOTE FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII, THE FILING ORGANIZATION'S PARENT: THE SYSTEM RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX EFFECTS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST AMOUNT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGES IN JUDGMENT OCCURS. ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS INCOME TAX EXPENSES. THE SYSTEM DID NOT ACCRUE FOR ANY INTEREST OR PENALTIES ON UNRECOGNIZED TAX POSITIONS AS OF JUNE 30, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TEMPORARILY RESTRICTED NET ASSETS RELEASED 12,374.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02179313
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02304920
IRS990ScheduleD/TotalExpensesPerForm990Amt0422025
IRS990ScheduleD/TotalLiabilityAmt0537188
IRS990ScheduleD/TotalRevenuePerForm990Amt0387367
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0399741
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0422025
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0221640
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1190096
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt295073
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt01106
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt12863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt017536
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt117474
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt27055
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MELISSA AH HO-MAUGA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CRAIG SHANER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2MARINA TALISAYAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DIRECTOR/ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0240282
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1210433
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2102128
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0MELISSA AH HO-MAUGA, OFFICER, IS COMPENSATED BY A RELATED ORGANIZATION, ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII (SFHS), IN THE CURRENT YEAR. HIS COMPENSATION IS DETERMINED AND APPROVED BY THE GOVERNANCE COMMITTEE, WHICH IS A SUB-COMMITTEE OF SFHS BOARD OF DIRECTORS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF OUR LADY OF KEA'AU IS TO PROMOTE FRANCISCAN VALUES BY CREATING A HOUSING COMMUNITY INSPIRED BY THE LIFESTYLE AND TEACHINGS OF THE CATHOLIC SAINT, ST. FRANCIS, WHICH WILL PROVIDE RELIGIOUS, VOCATIONAL, HEALTH AND OUTREACH SERVICES FOR THE HOMELESS AND OTHER MEMBERS OF THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR LADY OF KEA`AU, AN ENTITY OF ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII, SERVES AS A BEACON OF HOPE AND LIGHT TO THE MOST VULNERABLE, INCLUDING HOMELESS FAMILIES ALONG THE WAIANAE COAST OF OAHU. OUR LADY OF KEA`AU OFFERS A 58-ACRE FRANCISCAN RETREAT CENTER FOR PRAYER, REFUGE, RECREATION AND REJUVENATION FOR ORGANIZATIONAL RETREATS AND COMMUNITY MEETINGS. THE LOCATION IS IDEALLY SUITED TO PROMOTE HEALING, WELLNESS AND WHOLENESS. UTILIZING A TEAM OF VOLUNTEERS, OUR LADY OF KEA`AU OFFERS REGULAR OUTREACH SERVICES TO MEET THE EVOLVING NEEDS OF THE HOMELESS. IN ADDITION TO PROVIDING MEALS ON A WEEKLY BASIS, THE CENTER ALSO OFFERS RELIGIOUS, VOCATIONAL AND HEALTH SERVICES FOR THE HOMELESS AND OTHERS IN THE COMMUNITY. AS PART OF ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII, OUR LADY OF KEA`AU CARRIES ON THE LEGACY OF ST. MARIANNE COPE AND THE SISTERS OF ST. FRANCIS, WHO CAME TO THE ISLANDS IN 1883 TO CARE FOR THOSE AFFLICTED WITH HANSEN'S DISEASE. OUR LADY OF KEA`AU CONTINUES THIS TRADITION OF IDENTIFYING NEEDS AND MEETING THEM TO CREATE HEALTHY COMMUNITIES IN THE SPIRIT OF CHRIST'S HEALING MINISTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR LADY OF KEA'AU DOES NOT HAVE EMPLOYEES BUT SHARES THE COSTS OF PERSONNEL, SERVICES, FACILITIES AND EXPENSES WITH ITS PARENT, ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SOLE CORPORATE MEMBER OF OUR LADY OF KEA'AU IS ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII, AS THE SOLE CORPORATE MEMBER, APPROVES THE APPOINTMENT OF THE DIRECTORS OF THE BOARD OF OUR LADY OF KEA'AU.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII, AS THE SOLE CORPORATE MEMBER, HAS THE FOLLOWING POWERS RESERVED TO APPROVE THE FOLLOWING: A) ANY CHANGE IN THE PHILOSOPHY, MISSION, AND/OR PURPOSE OF THE CORPORATION; B) THE ADOPTION AND/OR AMENDMENT OF THE ARTICLES OF INCORPORATION; C) THE ADOPTION AND/OR AMENDMENT OF THE BYLAWS; D) THE APPOINTMENT OF DIRECTORS OF THE BOARD, AND REMOVAL OF DIRECTORS WITH OR WITHOUT CAUSE; E) APPOINT THE PRESIDENT OF THE CORPORATION; F) APPOINT THE CHIEF EXECUTIVE; G) APPROVE OR DISAPPROVE ANY SALE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS AND/OR SERVICES, OR ANY MERGER, CONSOLIDATION, REORGANIZATION, DIVESTING TRANSACTION OR ANY SIMILAR TRANSACTION REGARDING THE SAME, PLUS ALL OTHER ANCILLARY TRANSACTIONS NECESSARY OR APPROPRIATE TO CONSUMMATE THE SAME; H) THE DISSOLUTION OF THE CORPORATION AND DISPOSITION OF ASSETS; I) THE PURCHASE, SALE, LEASE OR MORTGAGE OF REAL PROPERTY; TO APPROVE THE PURCHASE, SALE, OR GIFT OF CAPITAL ASSETS; J) THE CORPORATION'S ANNUAL BUDGET, INCLUDING BUDGETS FOR OPERATIONS, CAPITAL EXPENDITURES, AND CASH FLOW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FORM 990 AND SUPPORTING SCHEDULES WERE REVIEWED BY THE CHIEF FINANCIAL OFFICER OF ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII AND THE COMPANY'S TAX ADVISORS, KMH LLP. A COPY OF FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED PRIOR TO EMPLOYMENT FOR ALL EMPLOYEES AND DIRECTORS. CONFLICT OF INTEREST QUESTIONNAIRES ARE REVIEWED BY HR PERSONNEL AND UPDATED ON AN ANNUAL BASIS. AFTER REVIEW BY HR PERSONNEL, POTENTIAL CONCERNS ARE REFERRED TO MANAGEMENT PERSONNEL AND RECOMMENDATIONS FOR RESOLUTIONS OF CONFLICTS ARE REFERRED TO THE CORPORATE COMPLIANCE OFFICER. IF A POTENTIAL OR IDENTIFIED CONFLICT OF INTEREST CANNOT BE RESOLVED BY THE AFOREMENTIONED OFFICER, THE MATTER WILL BE REFERRED TO THE ORGANIZATIONAL LEADERSHIP TEAM FOR ADVICE AND RECOMMENDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PURCHASED SERVICES - REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 49,991. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,991.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1 AND PART III, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 4A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART V, LINE 2A; PART VII, SECTION A; AND PART IX:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00

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