Civic Intelligence

Kona Association for Retarded

EIN 99-0108896 • 501(c)3 • Kealakekua, HI

View Organization Page

Profile

The arc of kona's mission is to provide services to people with disabilities that encourages personal growth and quality of life through empowerment and choice.

PO Box 127Kealakekua, HI 96750

arcofkona.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.16x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.20x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

53rd percentile

5.8%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

63rd percentile

$163,780

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

50th percentile

4.1%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

8.6%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$6,195,269

Up $243,385 (+4.1%) from 2024

Liabilities

Down

$1,015,760

Down $52,935 (-5.0%) from 2024

Net Assets

Up

$5,179,509

Up $296,320 (+6.1%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin53rd percentile

Revenue

Up

$5,147,977

Up $408,844 (+8.6%) from 2024

Expenses

Up

$4,851,598

Up $467,613 (+11%) from 2024

Net Income

Down

$296,379

Down $58,769 (-17%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,264,675Liabilities 2011: $118,432Net Assets 2011: $2,146,2432011Assets 2012: $2,283,028Liabilities 2012: $87,540Net Assets 2012: $2,195,4882012Assets 2013: $2,326,737Liabilities 2013: $81,819Net Assets 2013: $2,244,9182013Assets 2014: $2,381,864Liabilities 2014: $84,148Net Assets 2014: $2,297,7162014Assets 2015: $2,388,383Liabilities 2015: $118,662Net Assets 2015: $2,269,7212015Assets 2016: $2,568,298Liabilities 2016: $191,626Net Assets 2016: $2,376,6722016Assets 2017: $2,714,520Liabilities 2017: $236,372Net Assets 2017: $2,478,1482017Assets 2018: $2,818,639Liabilities 2018: $228,756Net Assets 2018: $2,589,8832018Assets 2019: $3,102,552Liabilities 2019: $278,473Net Assets 2019: $2,824,0792019Assets 2020: $3,648,517Liabilities 2020: $759,725Net Assets 2020: $2,888,7922020Assets 2021: $3,950,880Liabilities 2021: $246,116Net Assets 2021: $3,704,7642021Assets 2022: $4,102,464Liabilities 2022: $230,967Net Assets 2022: $3,871,4972022Assets 2023: $5,507,121Liabilities 2023: $1,089,584Net Assets 2023: $4,417,5372023Assets 2024: $5,951,884Liabilities 2024: $1,068,695Net Assets 2024: $4,883,1892024Assets 2025: $6,195,269Liabilities 2025: $1,015,760Net Assets 2025: $5,179,5092025

Highlighted filing

2025

Assets$6,195,269
Liabilities$1,015,760
Net Assets$5,179,509
Open 2025 Filing

Operations Trend

Revenue Growth53rd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,009,2822011Expenses 2012: $3,008,3112012Expenses 2013: $3,098,5002013Revenue 2014: $3,236,600Expenses 2014: $3,183,802Net Income 2014: $52,7982014Revenue 2015: $3,185,137Expenses 2015: $3,213,132Net Income 2015: -$27,9952015Revenue 2016: $3,416,878Expenses 2016: $3,296,927Net Income 2016: $119,9512016Revenue 2017: $3,414,760Expenses 2017: $3,313,284Net Income 2017: $101,4762017Revenue 2018: $3,582,574Expenses 2018: $3,480,631Net Income 2018: $101,9432018Revenue 2019: $4,103,286Expenses 2019: $3,871,444Net Income 2019: $231,8422019Revenue 2020: $4,000,153Expenses 2020: $3,954,521Net Income 2020: $45,6322020Revenue 2021: $4,520,816Expenses 2021: $3,704,844Net Income 2021: $815,9722021Revenue 2022: $3,743,880Expenses 2022: $3,577,147Net Income 2022: $166,7332022Revenue 2023: $4,343,747Expenses 2023: $3,797,707Net Income 2023: $546,0402023Revenue 2024: $4,739,133Expenses 2024: $4,383,985Net Income 2024: $355,1482024Revenue 2025: $5,147,977Expenses 2025: $4,851,598Net Income 2025: $296,3792025

Highlighted filing

2025

Revenue$5,147,977
Expenses$4,851,598
Net Income$296,379
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,195,269
Liabilities
$1,015,760
Net assets
$5,179,509
Revenue
$5,147,977
Expenses
$4,851,598
Net income
$296,379
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.20$1.02$5.18$5.15$4.85$0.30
2024Detailed filing. Detailed filing data is available for this year.$5.95$1.07$4.88$4.74$4.38$0.36
2023Detailed filing. Detailed filing data is available for this year.$5.51$1.09$4.42$4.34$3.80$0.55
2022Detailed filing. Detailed filing data is available for this year.$4.10$0.23$3.87$3.74$3.58$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.95$0.25$3.70$4.52$3.70$0.82
2020Detailed filing. Detailed filing data is available for this year.$3.65$0.76$2.89$4.00$3.95$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.10$0.28$2.82$4.10$3.87$0.23
2018Detailed filing. Detailed filing data is available for this year.$2.82$0.23$2.59$3.58$3.48$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.71$0.24$2.48$3.41$3.31$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.57$0.19$2.38$3.42$3.30$0.12
2015Detailed filing. Detailed filing data is available for this year.$2.39$0.12$2.27$3.19$3.21$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.38$0.08$2.30$3.24$3.18$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.08$2.24$3.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.09$2.20$3.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.12$2.15$3.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 17, 2025
Return Version
2024v5.0
Gross Receipts
$5,147,977
Mission and Program Overview

Mission

The arc of kona's mission is to provide services to people with disabilities that encourages personal growth and quality of life through empowerment and choice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,892,360$2,970,538▲ $78,178
Cash and Non-Interest-Bearing Accounts$1,037,006$1,178,327▲ $141,321
Land, Buildings, and Equipment, Net$614,014$705,455▲ $91,441
Pledges and Grants Receivable$413,096$401,207▼ $11,889
Investments in Publicly Traded Securities$41,842$93,065▲ $51,223
Prepaid Expenses and Deferred Charges$35,712$37,865▲ $2,153
Accounts Receivable$6,342$9,317▲ $2,975
Total Assets$5,951,884$6,195,269▲ $243,385
Other Assets Total$911,512$799,495▼ $112,017
Liabilities
Other Liabilities$685,485$605,480▼ $80,005
Accounts Payable and Accrued Expenses$383,210$410,280▲ $27,070
Total Liabilities$1,068,695$1,015,760▼ $52,935
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,883,189$5,179,509▲ $296,320
Total Net Assets Fund Balance$4,883,189$5,179,509▲ $296,320
Total Liabilities and Net Assets / Fund Balance$5,951,884$6,195,269▲ $243,385

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$331,127$455,028$786,155
Other Land Buildings$322,961$266,853$589,814
Equipment$11,367$76,296$87,663
Land$40,000-$40,000
Other Assets Org$30,982--
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele KuPresident/ceFT$148,805$14,975$163,780
Michele KuPresident/CEO-$148,805$14,975$163,780
Tira KamakaVP of PrograFT$96,534$13,983$110,517
Roger MussmanDirector ofPT$71,434$13,473$84,907

Board Members and Trustees

NameTitle
Michael FraserChair
Kathryn PenwellVice Chair
Bradley IzumiDirector
Dean UemuraDirector
Stephanie AckermanDirector
Noel TrimSecretary
Charles GoodinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$240,247
Program Service Revenue
$4,764,796
Investment Income
$129,434
Other Revenue
$13,500
All Other Contributions
$45,034
Change in Net Assets
$296,379

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,147,977
Revenue Not Reported on Form 990
$-59
Total Revenue per Audited Statements
$5,147,918
Total Revenue per Form 990
$5,147,977
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,447,454
Other Expenses$1,404,144
Total Fundraising Expense$46,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,868,255$251,314$27,852$2,147,421
Other Employee Benefits$670,978$90,258$10,003$771,239
Current Officers, Directors, Trustees, and Key Employees$287,758$38,708$4,290$330,756
Occupancy$177,281$53,829-$231,110
Payroll Taxes$162,227$21,822$2,418$186,467
Depreciation Depletion$135,155$20,196-$155,351
All Other Expenses$89,231$3,574-$92,805
Office Expenses$58,028$16,154$1,000$75,182
Other Expenses$46,485$60,127-$60,127
Fees for Services Other$38,573$18,269$351$57,193
Fees for Services Accounting$38,504$18,237$350$57,091
Insurance$29,899$4,468-$34,367
Pension Plan Contributions$10,067$1,354$150$11,571
Travel$1,205--$1,205
Total Functional Expenses$4,186,952$618,232$46,414$4,851,598

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,851,598
Total Expenses per Audited Statements$4,851,598
Total Expenses per Form 990$4,851,598
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
Operating Lease Liability$604,013
Security Deposits$1,467
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
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, Page 6, Part VI, Line 6

“Individuals may be a member of the organization by completing an application and paying an annual membership fee.”

Form 990, Page 6, Part VI, Line 7A

“Members of the organization annually elect the board of directors and approve significant actions of the board.”

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

“The president/ceo signs and certifies that the 990 is accurate and complete. The audit committee of the board of directors reviews the annual 990 and makes recommendations to the board of directors. The board of directors approves the annual 990 and receives a copy within 30 days of its submission.”

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

“The arc of kona established a policy to have all board directors and officers disclose any possible or potential conflicts and to follow procedures listed in the manual as to how to address any conflicts.”

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

“The organization's personnel committee is responsible for the president/ceos annual review as well as determining whether the compensation provided is reasonable and competitive within the area. The personnel committee recommends to the board of directors any salary adjustments. The board of directors makes the final decision.”

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

“All wage scales will be established and approved by the president/ceo for each position classification. The president/ceo will review wage scales for each position classification on a regular basis and adjust the wage scales as deemed appropriate. An employee's hourly wage or salary is reviewed at a minimum of once per year. Wage and salary increases are based on merit and fund availability.”

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
Kona Association for Retarded
EIN
99-0108896
Phone
8083232626
Address
PO BOX 127, KEALAKEKUA, HI 96750
Doing Business As
The Arc of Kona

Signing Officer

Name
Michele Ku
Title
President/CEO
Phone
8083232626
Signed
2025-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Ku
Formed
1966
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
86
Volunteers
15

Preparer

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

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income taxes pursuant to internal revenue code section 501(c)(3), and exempt from state income taxes under section 237-23(b) of the hawaii revised statutes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position 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 benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the attorney general for the state of hawaii. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2025.”

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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/ProgSrvcAccomActy2Grp/Desc0THE ARC OF KONA PROVIDED ADULT DAY HEALTH SERVICES IN GROUP SETTINGS BOTH AGENCY-BASED AND IN THE COMMUNITY AS WELL AS VIA TELEHEALTH AS SPECIFIED IN PERSON-CENTERED, INDIVIDUALIZED SERVICE PLANS FOR 24 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH/SAFETY, ADVOCACY, SOCIAL SKILLS, ETC., IN A GROUP SETTING THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE ARC OF KONA PROVIDED RESIDENTIAL SERVICES AND SUPPORTS TO 5 TENANTS LIVING IN THE AGENCY OWNED DOMICILIARY HOME FROM JULY 2024 THROUGH JUNE 2025. THIS SERVICE PROVIDES SUPPORT AND ASSISTANCE IN INCREASING INDEPENDENT LIVING SKILLS FOR INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES LIVING IN THE HOME.
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