Civic Intelligence

Kona Association for Retarded Citizens

990 • Fiscal year 2024 • EIN 99-0108896

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 29, 2025

PO Box 127Kealakekua, HI 96750

(808) 323-2626

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.18x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.23x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

57th percentile

7.5%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

54th percentile

$139,661

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

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

Asset Growth

60th percentile

8.1%

Faster asset growth than 60% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

9.1%

Faster revenue growth than 52% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,951,884

Up $444,763 (+8.1%) from 2023

Net Assets

Up

$4,883,189

Up $465,652 (+11%) from 2023

Liabilities

Down

$1,068,695

Down $20,889 (-1.9%) from 2023

Revenue

Up

$4,739,133

Up $395,386 (+9.1%) from 2023

Expenses

Up

$4,383,985

Up $586,278 (+15%) from 2023

Net Income

Down

$355,148

Down $190,892 (-35%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$5,951,884
Liabilities$1,068,695
Net Assets$4,883,189

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$4,739,133
Expenses$4,383,985
Net Income$355,148
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 29, 2025
Return Version
2023v6.0
Gross Receipts
$4,739,133
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$169,013$2,892,360▲ $2,723,347
Cash and Non-Interest-Bearing Accounts$1,016,009$1,037,006▲ $20,997
Land, Buildings, and Equipment, Net$274,573$614,014▲ $339,441
Pledges and Grants Receivable$370,492$413,096▲ $42,604
Investments in Publicly Traded Securities$2,658,651$41,842▼ $2,616,809
Prepaid Expenses and Deferred Charges$94,736$35,712▼ $59,024
Accounts Receivable$5,814$6,342▲ $528
Total Assets$5,507,121$5,951,884▲ $444,763
Other Assets Total$917,833$911,512▼ $6,321
Liabilities
Other Liabilities$699,827$685,485▼ $14,342
Accounts Payable and Accrued Expenses$389,757$383,210▼ $6,547
Total Liabilities$1,089,584$1,068,695▼ $20,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,417,537$4,883,189▲ $465,652
Total Net Assets Fund Balance$4,417,537$4,883,189▲ $465,652
Total Liabilities and Net Assets / Fund Balance$5,507,121$5,951,884▲ $444,763

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$420,009$169,805$589,814
Buildings$138,422$442,557$580,979
Equipment$15,583$65,318$80,901
Land$40,000-$40,000
Other Assets Org$25,393--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele KuPresident/ceFT$127,012$12,649$139,661
Tira KamakaVP of PrograFT$81,477$11,160$92,637
Roger MussmanDirector ofFT$58,105$11,316$69,421

Board Members and Trustees

NameTitle
Michael FraserChair
Noel TrimVice Chair
Bradley IzumiDirector
Dean UemuraDirector
Debra FlanaryDirector
Kathryn PenwellDirector
Stephanie AckermanSecretary
Charles GoodinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$320,726
Program Service Revenue
$4,377,055
Investment Income
$27,019
Other Revenue
$14,333
All Other Contributions
$23,232
Change in Net Assets
$355,148

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles2$281,744Fair Market Value
Total Noncash Contributions2$281,744-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,739,133
Revenue Not Reported on Form 990
$110,504
Total Revenue per Audited Statements
$4,849,637
Total Revenue per Form 990
$4,739,133
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,310,277
Other Expenses$1,073,708
Total Fundraising Expense$44,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,790,100$240,799$26,687$2,057,586
Other Employee Benefits$639,818$86,067$9,539$735,424
Current Officers, Directors, Trustees, and Key Employees$262,495$35,310$3,915$301,720
Occupancy$171,825$48,848-$220,673
Payroll Taxes$173,799$23,379$2,591$199,769
Depreciation Depletion$66,782$9,979-$76,761
Fees for Services Other$32,588$25,314$487$58,389
Office Expenses$40,026$16,154$1,000$57,180
All Other Expenses$48,009$3,470-$51,479
Insurance$30,801$4,603-$35,404
Fees for Services Accounting$14,404$11,191$214$25,809
Other Expenses$25,327$14,597-$25,327
Pension Plan Contributions$13,727$1,846$205$15,778
Travel$3,519--$3,519
Total Functional Expenses$3,817,790$521,557$44,638$4,383,985

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,383,985
Total Expenses per Audited Statements$4,383,985
Total Expenses per Form 990$4,383,985
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$684,018
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
2025-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Ku
Formed
1966
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
87
Volunteers
11

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 state's attorney general for the state of hawaii. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2024. Open tax years: the organization's forms 990, return of organization exempt from income tax are subject to examination by the irs, generally for three years after they were filed.

Raw XML AppendixShowing 400 of 534 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0389757
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0383210
IRS990/AccountsReceivableGrp/BOYAmt05814
IRS990/AccountsReceivableGrp/EOYAmt06342
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AllOtherContributionsAmt023232
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt03470
IRS990/AllOtherExpensesGrp/ProgramServicesAmt048009
IRS990/AllOtherExpensesGrp/TotalAmt051479
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ARC OF KONA
IRS990/BooksInCareOfDetail/PhoneNum08083232626
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 127
IRS990/BooksInCareOfDetail/USAddress/CityNm0KEALAKEKUA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096750
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01016009
IRS990/CashNonInterestBearingGrp/EOYAmt01037006
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt03915
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt035310
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0262495
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0301720
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0320726
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt027019
IRS990/CYOtherExpensesAmt01073708
IRS990/CYOtherRevenueAmt014333
IRS990/CYProgramServiceRevenueAmt04377055
IRS990/CYRevenuesLessExpensesAmt0355148
IRS990/CYSalariesCompEmpBnftPaidAmt03310277
IRS990/CYTotalExpensesAmt04383985
IRS990/CYTotalFundraisingExpenseAmt044638
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04739133
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt09979
IRS990/DepreciationDepletionGrp/ProgramServicesAmt066782
IRS990/DepreciationDepletionGrp/TotalAmt076761
IRS990/Desc0THE ARC OF KONA PROVIDED ONE-ON-ONE, PERSON-CENTERED, INDIVIDUALIZED HOME AND COMMUNITY-BASED SERVICES AND SUPPORTS TO 88 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0THE ARC OF KONA
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt087
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03318424
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FederatedCampaignsAmt015750
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0214
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011191
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt014404
IRS990/FeesForServicesAccountingGrp/TotalAmt025809
IRS990/FeesForServicesOtherGrp/FundraisingAmt0487
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt025314
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt032588
IRS990/FeesForServicesOtherGrp/TotalAmt058389
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt812649
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt911160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1011316
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL FRASER
IRS990/Form990PartVIISectionAGrp/PersonNm1NOEL TRIM
IRS990/Form990PartVIISectionAGrp/PersonNm2STEPHANIE ACKERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLES GOODIN
IRS990/Form990PartVIISectionAGrp/PersonNm4DEBRA FLANARY
IRS990/Form990PartVIISectionAGrp/PersonNm5BRADLEY IZUMI
IRS990/Form990PartVIISectionAGrp/PersonNm6KATHRYN PENWELL
IRS990/Form990PartVIISectionAGrp/PersonNm7DEAN UEMURA
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHELE KU
IRS990/Form990PartVIISectionAGrp/PersonNm9TIRA KAMAKA
IRS990/Form990PartVIISectionAGrp/PersonNm10ROGER MUSSMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8127012
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt981477
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1058105
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT/CE
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP OF PROGRA
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0281744
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04739133
IRS990/GrossRentsGrp/RealAmt010800
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04603
IRS990/InsuranceGrp/ProgramServicesAmt030801
IRS990/InsuranceGrp/TotalAmt035404
IRS990/InvestmentIncomeGrp/ExclusionAmt027019
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027019
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02658651
IRS990/InvestmentsPubTradedSecGrp/EOYAmt041842
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0677680
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0274573
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0614014
IRS990/LandBldgEquipCostOrOtherBssAmt01291694
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04417537
IRS990/NetAssetsOrFundBalancesEOYAmt04883189
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt010800
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt010800
IRS990/NetUnrlzdGainsLossesInvstAmt0110504
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04417537
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04883189
IRS990/NoncashContributionsAmt0281744
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt048848
IRS990/OccupancyGrp/ProgramServicesAmt0171825
IRS990/OccupancyGrp/TotalAmt0220673
IRS990/OfficeExpensesGrp/FundraisingAmt01000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016154
IRS990/OfficeExpensesGrp/ProgramServicesAmt040026
IRS990/OfficeExpensesGrp/TotalAmt057180
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0917833
IRS990/OtherAssetsTotalGrp/EOYAmt0911512
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt09539
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt086067
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0639818
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0735424
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1MILEAGE
IRS990/OtherExpensesGrp/Desc2TELEPHONE AND INTERNET
IRS990/OtherExpensesGrp/Desc3FOOD & SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014597
IRS990/OtherExpensesGrp/ProgramServicesAmt0300826
IRS990/OtherExpensesGrp/ProgramServicesAmt1169686
IRS990/OtherExpensesGrp/ProgramServicesAmt234058
IRS990/OtherExpensesGrp/ProgramServicesAmt325327
IRS990/OtherExpensesGrp/TotalAmt0300826
IRS990/OtherExpensesGrp/TotalAmt1169686
IRS990/OtherExpensesGrp/TotalAmt248655
IRS990/OtherExpensesGrp/TotalAmt325327
IRS990/OtherLiabilitiesGrp/BOYAmt0699827
IRS990/OtherLiabilitiesGrp/EOYAmt0685485
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03533
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03533
IRS990/OtherRevenueTotalAmt03533
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt026687
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0240799
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01790100
IRS990/OtherSalariesAndWagesGrp/TotalAmt02057586
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02591
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023379
IRS990/PayrollTaxesGrp/ProgramServicesAmt0173799
IRS990/PayrollTaxesGrp/TotalAmt0199769
IRS990/PensionPlanContributionsGrp/FundraisingAmt0205
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01846
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013727
IRS990/PensionPlanContributionsGrp/TotalAmt015778
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0370492
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0413096
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt094736
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035712
IRS990/PrincipalOfficerNm0MICHELE KU
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/BusinessCd1624200
IRS990/ProgramServiceRevenueGrp/BusinessCd2624200
IRS990/ProgramServiceRevenueGrp/BusinessCd3624200
IRS990/ProgramServiceRevenueGrp/Desc0STATE OF HAWAII CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc2HOUSING ASSISTANCE
IRS990/ProgramServiceRevenueGrp/Desc3RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04274324
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt141449
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt240113
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt321169
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04274324
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141449
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt240113
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt321169
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 22 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/ExpenseAmt0255409
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0287005
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ARC OF KONA PROVIDED RESIDENTIAL SERVICES AND SUPPORTS TO 5 TENANTS LIVING IN THE AGENCY OWNED DOMICILIARY HOME FROM JULY 2023 THROUGH JUNE 2024. THIS SERVICE PROVIDES SUPPORT AND ASSISTANCE IN INCREASING INDEPENDENT LIVING SKILLS FOR INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES LIVING IN THE HOME.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0243957
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt061282
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0152848
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt093683
IRS990/PYOtherExpensesAmt0809326
IRS990/PYOtherRevenueAmt014975
IRS990/PYProgramServiceRevenueAmt04082241
IRS990/PYRevenuesLessExpensesAmt0546040
IRS990/PYSalariesCompEmpBnftPaidAmt02988381
IRS990/PYTotalExpensesAmt03797707
IRS990/PYTotalRevenueAmt04343747
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0355148
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt010800
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04032301
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0169013
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02892360
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt01091
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt01355
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0170
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt02616
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02019 OTHER INCOME 21,525 2020 OTHER INCOME 19,024
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0320726
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0152848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt058061
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0685475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0139169
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01356279
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt037819
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt099783
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014433
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0462
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0486
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0152983
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04380588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt04086416
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03669386
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03811993
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03816865
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt019765248
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt037819
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt099783
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014433
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0462
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0486
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0152983
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt019024
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt021525
IRS990ScheduleA/OtherIncome509Grp/TotalAmt040549
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99080
IRS990ScheduleA/PublicSupportPY509Pct00.99100
IRS990ScheduleA/PublicSupportTotal509Amt021118911
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt01091
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01355
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0170
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt02616
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04701314
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04239264
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03727447
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04497468
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03956034
IRS990ScheduleA/Total509Grp/TotalAmt021121527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04739133
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt04339047
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03741880
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04516954
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03978045
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt021315059
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0138422
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0442557
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0580979
IRS990ScheduleD/EquipmentGrp/BookValueAmt015583
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065318
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt080901

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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