Civic Intelligence

East Hawaii State Veterans Home

EIN 85-3650364 • 501(c)3 • Hilo, HI

Profile

To operate a state veteran's home serving veterans disabled by age, disease, or otherwise, who by reason of such disability are incapable of earning a living in the county of hawaii. The corporation will provide quality of care to veterans in need of nursing home and adult day health care. To promote the health of the veteran community of the county of hawaii through the provision of high-quality long-term care and adult day health services, meeting united states veterans affairs department and united states centers for medicare & medicaid services standards. To serve as a supporting organization to the hawaii health systems corporation.

Refreshing map…

1180 Waianuenue AveHilo, HI 96720

yukiookutsustateveteranshome.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.09x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.59x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

45th percentile

2.4%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$554,450

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

49th percentile

4.0%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.4%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,423,405

Up $285,970 (+4.0%) from 2023

Liabilities

Down

$8,110,522

Down $42,074 (-0.5%) from 2023

Net Assets

Up

-$687,117

Up $328,044 (+32%) from 2023

Revenue

Up

$13,857,308

Up $1,190,007 (+9.4%) from 2023

Expenses

Up

$13,529,264

Up $910,928 (+7.2%) from 2023

Net Income

Up

$328,044

Up $279,079 (+570%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2021: $7,387,913Liabilities 2021: $8,390,060Net Assets 2021: -$1,002,1472021Assets 2022: $6,552,665Liabilities 2022: $8,003,116Net Assets 2022: -$1,450,4512022Assets 2023: $7,137,435Liabilities 2023: $8,152,596Net Assets 2023: -$1,015,1612023Assets 2024: $7,423,405Liabilities 2024: $8,110,522Net Assets 2024: -$687,1172024

Highlighted filing

2024

Assets$7,423,405
Liabilities$8,110,522
Net Assets-$687,117

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2021: $4,746,977Expenses 2021: $5,749,124Net Income 2021: -$1,002,1472021Revenue 2022: $9,704,179Expenses 2022: $10,152,483Net Income 2022: -$448,3042022Revenue 2023: $12,667,301Expenses 2023: $12,618,336Net Income 2023: $48,9652023Revenue 2024: $13,857,308Expenses 2024: $13,529,264Net Income 2024: $328,0442024

Highlighted filing

2024

Revenue$13,857,308
Expenses$13,529,264
Net Income$328,044

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$13,877,914
Mission and Program Overview

Mission

To operate a state veteran's home serving veterans disabled by age, disease, or otherwise, who by reason of such disability are incapable of earning a living in the county of hawaii. The corporation will provide quality of care to veterans in need of nursing home and adult day health care. To promote the health of the veteran community of the county of hawaii through the provision of high-quality long-term care and adult day health services, meeting united states veterans affairs department and united states centers for medicare & medicaid services standards. To serve as a supporting organization to the hawaii health systems corporation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,876,198$3,879,103▲ $2,905
Cash and Non-Interest-Bearing Accounts$1,242,538$2,362,343▲ $1,119,805
Accounts Receivable$1,939,369$1,117,801▼ $821,568
Inventories for Sale or Use$42,044$39,164▼ $2,880
Prepaid Expenses and Deferred Charges$37,286$24,994▼ $12,292
Total Assets$7,137,435$7,423,405▲ $285,970
Liabilities
Escrow Account Liability$5,341,804$5,341,804→ $0
Other Liabilities$1,672,790$1,456,250▼ $216,540
Accounts Payable and Accrued Expenses$1,138,002$1,312,468▲ $174,466
Total Liabilities$8,152,596$8,110,522▼ $42,074
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,015,161$-687,117▲ $328,044
Total Net Assets Fund Balance$-1,015,161$-687,117▲ $328,044
Total Liabilities and Net Assets / Fund Balance$7,137,435$7,423,405▲ $285,970
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Dan BrinkmanVice Preside-$554,450$554,450
Shellyann K ChartrandAdministratoFT$182,037$182,037

Board Members and Trustees

NameTitle
Jennifer Zelko-schlueterPresident
Dan BrinkmanVice President
Stephen SmithDirector
Shellyann K ChartrandAdministrator
Denise MackeySecretary
Joni WaltjenTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hilo Benioff Medical CenterManagement1190 WAIANUENUE AVE, Hilo, HI 96720$1,615,147
Clinical Laboratories LLPMedical Tests33 LANIHULI STREET, Hilo, HI 96720$710,679
Medefis INCNursingPO BOX 5068, New York, NY 10087$329,028
Aegis Therapies INCMed ContractorPO BOX 936653, Atlanta, GA 31193$304,308
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$13,875,236
Investment Income
$-17,928
Other Revenue
$0
Change in Net Assets
$328,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,667,778
Other Expenses$5,861,486
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,852,914--$5,852,914
Fees for Services Other$2,509,907--$2,509,907
Other Employee Benefits$1,385,064--$1,385,064
Fees for Services Management$161,935$917,629-$1,079,564
Occupancy$640,669--$640,669
Insurance$354,592$118,198-$472,790
Payroll Taxes$429,800--$429,800
Other Expenses$159,889--$159,889
All Other Expenses$79,240$28-$79,268
Information Technology$73,013--$73,013
Advertising$11,705--$11,705
Office Expenses$5,037$1,679-$6,716
Fees for Services Legal-$3,122-$3,122
Travel$993--$993
Total Functional Expenses$12,488,608$1,040,656$0$13,529,264
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
Intercompany Payables$1,443,693
Client Trust Liability$12,557
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The sole member of the east hawaii state veterans home is the hawaii health systems corporation, a public body corporate and politic and an agency and instrumentality of the state of hawaii. Bylaws of the east hawaii state veterans home state that the sole member shall be the hawaii health systems corporation, a public body corporate and politic and agency and instrumentality of the state of hawaii. The member shall not be required to pay any dues, assessments, fees, or any other charges to be or to remain a member. The member is entitle to inspect the records and demand annual financial statements form the east hawaii state veterans home.

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

Form 990 is reviewed and approved by the board of directors prior to filing.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such a person: a) has received a copy of the conflicts of interest policy, b) has read and understands the policy, c) has agreed to comply with the policy, and d) understands the corporation is charitable organization and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Page 6, Part VI, Line 15A

Per the bylaws, officers shall serve without remuneration.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are available upon request.

Filing and Contact Details

Filer

Filer Name
East Hawaii State Veterans Home
EIN
85-3650364
Phone
8089611500
Address
1180 WAIANUENUE AVE, HILO, HI 96720

Signing Officer

Name
Joni Waltjen
Title
Treasurer
Phone
8089611500
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Brinkman
Formed
2020
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
2
Employees
124
Volunteers
5

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To operate a state veteran's home serving veterans disabled by age, disease, or otherwise, who by reason of such disability are incapable of earning a living in the county of hawaii. The corporation will provide quality of care to veterans in need of nursing home and adult day health care. To promote the health of the veteran community of the county of hawaii through the provision of high-quality long-term care and adult day health services, meeting united states veterans affairs department and united states centers for medicare & medicaid services standards. To serve as a supporting organization to the hawaii health systems corporation.

Form 990, Part IX, Line 11G

Medical/physician services 28,103 0 0 on-call contract physicians 62,796 0 0 other contracted services 896,009 0 0 purchased services 1,045,953 0 0 consultants 27,427 0 0 registry nursing services 144,478 0 0 medical therapists 305,141 0 0 total 2,509,907 0 0

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

East hawaii state veterans home maintains a capital reserve balance of 5,314,804 as of june 30, 2024. The account reflects payments received by the organization, which belong to hawaii health systems corporation (hhsc), an instrumentality and agency of the state of hawaii.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0HAWAII HEALTH SYSTEMS CORPORATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EAST HAWAII STATE VETERANS HOME MAINTAINS A CAPITAL RESERVE BALANCE OF 5,314,804 AS OF JUNE 30, 2024. THE ACCOUNT REFLECTS PAYMENTS RECEIVED BY THE ORGANIZATION, WHICH BELONG TO HAWAII HEALTH SYSTEMS CORPORATION (HHSC), AN INSTRUMENTALITY AND AGENCY OF THE STATE OF HAWAII.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2DENISE MACKEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3SHELLYANN K CHARTRAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO OPERATE A STATE VETERAN'S HOME SERVING VETERANS DISABLED BY AGE, DISEASE, OR OTHERWISE, WHO BY REASON OF SUCH DISABILITY ARE INCAPABLE OF EARNING A LIVING IN THE COUNTY OF HAWAII. THE CORPORATION WILL PROVIDE QUALITY OF CARE TO VETERANS IN NEED OF NURSING HOME AND ADULT DAY HEALTH CARE. TO PROMOTE THE HEALTH OF THE VETERAN COMMUNITY OF THE COUNTY OF HAWAII THROUGH THE PROVISION OF HIGH-QUALITY LONG-TERM CARE AND ADULT DAY HEALTH SERVICES, MEETING UNITED STATES VETERANS AFFAIRS DEPARTMENT AND UNITED STATES CENTERS FOR MEDICARE & MEDICAID SERVICES STANDARDS. TO SERVE AS A SUPPORTING ORGANIZATION TO THE HAWAII HEALTH SYSTEMS CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOLE MEMBER OF THE EAST HAWAII STATE VETERANS HOME IS THE HAWAII HEALTH SYSTEMS CORPORATION, A PUBLIC BODY CORPORATE AND POLITIC AND AN AGENCY AND INSTRUMENTALITY OF THE STATE OF HAWAII. BYLAWS OF THE EAST HAWAII STATE VETERANS HOME STATE THAT THE SOLE MEMBER SHALL BE THE HAWAII HEALTH SYSTEMS CORPORATION, A PUBLIC BODY CORPORATE AND POLITIC AND AGENCY AND INSTRUMENTALITY OF THE STATE OF HAWAII. THE MEMBER SHALL NOT BE REQUIRED TO PAY ANY DUES, ASSESSMENTS, FEES, OR ANY OTHER CHARGES TO BE OR TO REMAIN A MEMBER. THE MEMBER IS ENTITLE TO INSPECT THE RECORDS AND DEMAND ANNUAL FINANCIAL STATEMENTS FORM THE EAST HAWAII STATE VETERANS HOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH A PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTANDS THE CORPORATION IS CHARITABLE ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PER THE BYLAWS, OFFICERS SHALL SERVE WITHOUT REMUNERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEDICAL/PHYSICIAN SERVICES 28,103 0 0 ON-CALL CONTRACT PHYSICIANS 62,796 0 0 OTHER CONTRACTED SERVICES 896,009 0 0 PURCHASED SERVICES 1,045,953 0 0 CONSULTANTS 27,427 0 0 REGISTRY NURSING SERVICES 144,478 0 0 MEDICAL THERAPISTS 305,141 0 0 TOTAL 2,509,907 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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