Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
990 • Fiscal year 2023 • EIN 99-0108896
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Assets
Up$5,507,121
Up $1,404,657 (+34%) from 2022
Net Assets
Up$4,417,537
Up $546,040 (+14%) from 2022
Liabilities
Up$1,089,584
Up $858,617 (+372%) from 2022
Revenue
Up$4,343,747
Up $599,867 (+16%) from 2022
Expenses
Up$3,797,707
Up $220,560 (+6.2%) from 2022
Net Income
Up$546,040
Up $379,307 (+227%) from 2022
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.
The arc of kona's mission is to provide residential, educational and vocational opportunities for people with intellectual and developmental disabilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,888,271 | $2,658,651 | ▲ $770,380 |
| Cash and Non-Interest-Bearing Accounts | $929,942 | $1,016,009 | ▲ $86,067 |
| Pledges and Grants Receivable | $348,077 | $370,492 | ▲ $22,415 |
| Land, Buildings, and Equipment, Net | $270,563 | $274,573 | ▲ $4,010 |
| Savings and Temporary Cash Investments | $398,113 | $169,013 | ▼ $229,100 |
| Prepaid Expenses and Deferred Charges | $25,539 | $94,736 | ▲ $69,197 |
| Accounts Receivable | $26,780 | $5,814 | ▼ $20,966 |
| Total Assets | $4,102,464 | $5,507,121 | ▲ $1,404,657 |
| Other Assets Total | $215,179 | $917,833 | ▲ $702,654 |
| Liabilities | |||
| Other Liabilities | $1,519 | $699,827 | ▲ $698,308 |
| Accounts Payable and Accrued Expenses | $229,448 | $389,757 | ▲ $160,309 |
| Total Liabilities | $230,967 | $1,089,584 | ▲ $858,617 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,871,497 | $4,417,537 | ▲ $546,040 |
| Total Net Assets Fund Balance | $3,871,497 | $4,417,537 | ▲ $546,040 |
| Total Liabilities and Net Assets / Fund Balance | $4,102,464 | $5,507,121 | ▲ $1,404,657 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $150,870 | $430,110 | $580,980 |
| Equipment | $10,121 | $211,966 | $222,087 |
| Other Land Buildings | $73,582 | $130,231 | $203,813 |
| Land | $40,000 | - | $40,000 |
| Other Assets Org | $17,424 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michele Ku | President/ce | FT | $121,142 | $10,171 | $131,313 |
| Roger Mussman | Director of | FT | $84,595 | $9,377 | $93,972 |
| Tira Kamaka | VP of Progra | FT | $62,212 | $9,377 | $71,589 |
| Name | Title |
|---|---|
| Michael Fraser | Chair |
| Noel Trim | Vice Chair |
| Bradley Izumi | Director |
| Charles Goodin | Director |
| Dean Uemura | Director |
| Debra Flanary | Director |
| Kathryn Penwell | Director |
| Stephanie Ackerman | Secretary |
| Dennis Rast | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Cars and Other Vehicles | 1 | $49,950 | Fair Market Value |
| Total Noncash Contributions | 1 | $49,950 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,988,381 |
| Other Expenses | $809,326 |
| Total Fundraising Expense | $980 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,612,640 | $240,970 | - | $1,853,610 |
| Other Employee Benefits | $563,267 | $84,166 | - | $647,433 |
| Current Officers, Directors, Trustees, and Key Employees | $258,547 | $38,633 | - | $297,180 |
| Occupancy | $148,327 | $44,346 | - | $192,673 |
| Payroll Taxes | $156,966 | $23,455 | - | $180,421 |
| Office Expenses | $42,988 | $18,423 | - | $61,411 |
| Fees for Services Other | $37,797 | $15,669 | - | $53,466 |
| All Other Expenses | $49,431 | $2,870 | $980 | $53,281 |
| Depreciation Depletion | $40,613 | $6,069 | - | $46,682 |
| Insurance | $28,724 | $4,292 | - | $33,016 |
| Other Expenses | $27,296 | $11,972 | - | $27,296 |
| Fees for Services Accounting | $15,669 | $6,496 | - | $22,165 |
| Pension Plan Contributions | $8,471 | $1,266 | - | $9,737 |
| Travel | $2,411 | - | - | $2,411 |
| Total Functional Expenses | $3,298,100 | $498,627 | $980 | $3,797,707 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,797,707 |
| Total Expenses per Audited Statements | $3,797,707 |
| Total Expenses per Form 990 | $3,797,707 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $698,308 |
| Security Deposits | $1,519 |
“Individuals may be a member of the organization by completing an application and paying an annual membership fee.”
“Members of the organization annually elect the board of directors and approve significant actions of the board.”
“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.”
“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.”
“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.”
“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.”
“Governing documents, including the form 990, are available upon request.”
“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 state's attorney general for the state of hawai.i. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2023. Open tax years: the organization's forms 990, return of organization exempt from income tax, for the years ending june 30, 2020, 2021 and 2022 are subject to examination by the irs, generally for three years after they were filed.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 229448 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 389757 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 26780 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5814 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ARC OF KONA'S MISSION IS TO PROVIDE RESIDENTIAL, EDUCATIONAL AND VOCATIONAL OPPORTUNITIES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. |
| IRS990/AllOtherContributionsAmt | 0 | 87148 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 980 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2870 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 49431 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 53281 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | THE ARC OF KONA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8083232626 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 127 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KEALAKEKUA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96750 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 929942 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1016009 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 38633 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 258547 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 297180 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 152848 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 93683 |
| IRS990/CYOtherExpensesAmt | 0 | 809326 |
| IRS990/CYOtherRevenueAmt | 0 | 14975 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4082241 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 546040 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2988381 |
| IRS990/CYTotalExpensesAmt | 0 | 3797707 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 980 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4343747 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 6069 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 40613 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 46682 |
| IRS990/Desc | 0 | THE ARC OF KONA PROVIDED ONE-ON-ONE, PERSON-CENTERED, INDIVIDUALIZED HOME AND COMMUNITY-BASED SERVICES AND SUPPORTS TO 84 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH AND SAFETY, ADVOCACY, EMPLOYMENT, SOCIAL SKILLS, ETC., THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | THE ARC OF KONA |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 97 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2866774 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FederatedCampaignsAmt | 0 | 15750 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6496 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 15669 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22165 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 15669 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 37797 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 53466 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 10171 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 9377 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 9377 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL FRASER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NOEL TRIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEPHANIE ACKERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENNIS RAST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DEBRA FLANARY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRADLEY IZUMI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KATHRYN PENWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DEAN UEMURA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | CHARLES GOODIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MICHELE KU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TIRA KAMAKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ROGER MUSSMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 121142 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 62212 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 84595 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT/CE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VP OF PROGRA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR OF |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1966 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 4700 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 49950 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 4700 |
| IRS990/GrossReceiptsAmt | 0 | 4343747 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 10800 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4292 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 28724 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 33016 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 88983 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 88983 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1888271 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2658651 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 772307 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 270563 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 274573 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1046880 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ARC OF KONA'S MISSION IS TO PROVIDE RESIDENTIAL, EDUCATIONAL AND VOCATIONAL OPPORTUNITIES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3871497 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4417537 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 4700 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4700 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 10800 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 10800 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3871497 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4417537 |
| IRS990/NoncashContributionsAmt | 0 | 49950 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 44346 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 148327 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 192673 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 18423 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 42988 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 61411 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 215179 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 917833 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 84166 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 563267 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 647433 |
| IRS990/OtherExpensesGrp/Desc | 0 | MILEAGE |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE AND INTERNET |
| IRS990/OtherExpensesGrp/Desc | 3 | VEHICLE EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11972 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 142971 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 134048 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 27934 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 27296 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 142971 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 134048 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 39906 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 27296 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1519 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 699827 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4175 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4175 |
| IRS990/OtherRevenueTotalAmt | 0 | 4175 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 240970 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1612640 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1853610 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 23455 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 156966 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 180421 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1266 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 8471 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 9737 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 348077 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 370492 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 25539 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 94736 |
| IRS990/PrincipalOfficerNm | 0 | MICHELE KU |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 624200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 624200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 624200 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE OF HAWAII CONTRACTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | HOUSING ASSISTANCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3994649 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 32943 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 30237 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 24412 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3994649 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 32943 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 30237 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 24412 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE 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 21 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. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 220656 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 273397 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE ARC OF KONA PROVIDED RESIDENTIAL SERVICES AND SUPPORTS TO FOUR TENANTS LIVING IN THE AGENCY OWNED DOMICILIARY HOME FROM JULY 2022 THROUGH JUNE 2023. THIS SERVICE PROVIDES SUPPORT AND ASSISTANCE IN INCREASING INDEPENDENT LIVING SKILLS FOR INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES LIVING IN THE HOME. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 210670 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 261025 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 58061 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 5633 |
| IRS990/PYOtherExpensesAmt | 0 | 664162 |
| IRS990/PYOtherRevenueAmt | 0 | 16829 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3663357 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 166733 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2912985 |
| IRS990/PYTotalExpensesAmt | 0 | 3577147 |
| IRS990/PYTotalRevenueAmt | 0 | 3743880 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 546040 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 10800 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3551994 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 398113 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 169013 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 1355 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 170 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 1525 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 2018 OTHER INCOME 11,885 2019 OTHER INCOME 21,525 2020 OTHER INCOME 19,024 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 152848 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 58061 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 685475 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 139169 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 203703 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1239256 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 99783 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14433 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 462 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 486 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17124 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 132288 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 4086416 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 3669386 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3811993 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3816865 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3832570 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 19217230 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 99783 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 14433 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 462 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 486 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 17124 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 132288 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 19024 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21525 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11885 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 52434 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99100 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99450 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 20454961 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 1355 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 170 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 1525 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 4239264 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3727447 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4497468 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3956034 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4036273 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 20456486 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 4339047 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 3741880 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4516954 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3978045 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4065282 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 20641208 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 150870 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 430110 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 580980 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10121 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.