Civic Intelligence

Parents and Children Together

EIN 99-0119678 • 501(c)3 • Honolulu, HI

Profile

The mission of parents and children together is: working together with hawaii's children, individuals, and families to create safe and promising futures.

1300 Halona StreetHonolulu, HI 96817

www.pacthawaii.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.27x

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

501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.18x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

33rd percentile

-0.3%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

37th percentile

$189,431

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

53rd percentile

6.3%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-2.0%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Up

$19,756,852

Up $741,104 (+3.9%) from 2023

Liabilities

Up

$5,411,633

Up $290,073 (+5.7%) from 2023

Net Assets

Up

$14,345,219

Up $451,031 (+3.2%) from 2023

Revenue

Up

$30,872,571

Up $1,971,212 (+6.8%) from 2023

Expenses

Up

$30,421,540

Up $1,421,479 (+4.9%) from 2023

Net Income

Up

$451,031

Up $549,733 (+557%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $9,051,458Liabilities 2010: $742,211Net Assets 2010: $8,309,2472010Assets 2011: $9,647,002Liabilities 2011: $1,209,828Net Assets 2011: $8,437,1742011Assets 2012: $9,840,933Liabilities 2012: $1,249,763Net Assets 2012: $8,591,1702012Assets 2013: $10,293,888Liabilities 2013: $1,376,360Net Assets 2013: $8,917,5282013Assets 2014: $10,403,213Liabilities 2014: $1,481,634Net Assets 2014: $8,921,5792014Assets 2015: $10,459,259Liabilities 2015: $1,451,984Net Assets 2015: $9,007,2752015Assets 2016: $10,697,397Liabilities 2016: $1,794,023Net Assets 2016: $8,903,3742016Assets 2017: $12,227,624Liabilities 2017: $1,824,274Net Assets 2017: $10,403,3502017Assets 2018: $13,163,964Liabilities 2018: $2,016,910Net Assets 2018: $11,147,0542018Assets 2019: $15,109,090Liabilities 2019: $2,990,275Net Assets 2019: $12,118,8152019Assets 2020: $19,270,675Liabilities 2020: $6,698,921Net Assets 2020: $12,571,7542020Assets 2021: $19,479,687Liabilities 2021: $7,890,464Net Assets 2021: $11,589,2232021Assets 2022: $17,882,384Liabilities 2022: $3,889,494Net Assets 2022: $13,992,8902022Assets 2023: $19,015,748Liabilities 2023: $5,121,560Net Assets 2023: $13,894,1882023Assets 2024: $19,756,852Liabilities 2024: $5,411,633Net Assets 2024: $14,345,2192024

Highlighted filing

2024

Assets$19,756,852
Liabilities$5,411,633
Net Assets$14,345,219

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $16,476,1312010Expenses 2011: $20,332,1652011Expenses 2012: $19,823,1032012Expenses 2013: $19,875,3822013Revenue 2014: $20,653,314Expenses 2014: $20,667,365Net Income 2014: -$14,0512014Revenue 2015: $20,674,921Expenses 2015: $20,589,225Net Income 2015: $85,6962015Revenue 2016: $24,076,654Expenses 2016: $24,180,555Net Income 2016: -$103,9012016Revenue 2017: $24,604,112Expenses 2017: $23,104,137Net Income 2017: $1,499,9752017Revenue 2018: $24,572,032Expenses 2018: $23,828,328Net Income 2018: $743,7042018Revenue 2019: $27,099,999Expenses 2019: $26,128,238Net Income 2019: $971,7612019Revenue 2020: $27,820,307Expenses 2020: $27,367,368Net Income 2020: $452,9392020Revenue 2021: $26,971,653Expenses 2021: $27,954,184Net Income 2021: -$982,5312021Revenue 2022: $29,499,262Expenses 2022: $27,095,595Net Income 2022: $2,403,6672022Revenue 2023: $28,901,359Expenses 2023: $29,000,061Net Income 2023: -$98,7022023Revenue 2024: $30,872,571Expenses 2024: $30,421,540Net Income 2024: $451,0312024

Highlighted filing

2024

Revenue$30,872,571
Expenses$30,421,540
Net Income$451,031

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.8$5.41$14.3$30.9$30.4$0.45
2023Detailed filing. Detailed filing data is available for this year.$19.0$5.12$13.9$28.9$29.0$0.10
2022Detailed filing. Detailed filing data is available for this year.$17.9$3.89$14.0$29.5$27.1$2.40
2021Detailed filing. Detailed filing data is available for this year.$19.5$7.89$11.6$27.0$28.0$0.98
2020Detailed filing. Detailed filing data is available for this year.$19.3$6.70$12.6$27.8$27.4$0.45
2019Detailed filing. Detailed filing data is available for this year.$15.1$2.99$12.1$27.1$26.1$0.97
2018Detailed filing. Detailed filing data is available for this year.$13.2$2.02$11.1$24.6$23.8$0.74
2017Detailed filing. Detailed filing data is available for this year.$12.2$1.82$10.4$24.6$23.1$1.50
2016Detailed filing. Detailed filing data is available for this year.$10.7$1.79$8.90$24.1$24.2$0.10
2015Detailed filing. Detailed filing data is available for this year.$10.5$1.45$9.01$20.7$20.6$0.09
2014Detailed filing. Detailed filing data is available for this year.$10.4$1.48$8.92$20.7$20.7$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$1.38$8.92$19.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.84$1.25$8.59$19.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.65$1.21$8.44$20.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.05$0.74$8.31$16.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 8, 2025
Return Version
2023v6.0
Gross Receipts
$30,941,020
Mission and Program Overview

Mission

The mission of parents and children together is to work with children, individuals, and families to create safe and promising futures.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$5,295,098$5,505,934▲ $210,836
Land, Buildings, and Equipment, Net$4,583,432$4,798,443▲ $215,011
Cash and Non-Interest-Bearing Accounts$2,124,467$2,544,871▲ $420,404
Savings and Temporary Cash Investments$2,279,849$2,362,772▲ $82,923
Prepaid Expenses and Deferred Charges$1,773,440$1,718,849▼ $54,591
Total Assets$19,015,748$19,756,852▲ $741,104
Other Assets Total$2,959,462$2,825,983▼ $133,479
Liabilities
Accounts Payable and Accrued Expenses$3,071,271$3,522,003▲ $450,732
Other Liabilities$1,428,926$1,282,584▼ $146,342
Mortgage Notes Payable Secured by Investment Property$621,363$607,046▼ $14,317
Total Liabilities$5,121,560$5,411,633▲ $290,073
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,877,323$13,637,752▲ $760,429
Net Assets With Donor Restrictions$1,016,865$707,467▼ $309,398
Total Net Assets Fund Balance$13,894,188$14,345,219▲ $451,031
Total Liabilities and Net Assets / Fund Balance$19,015,748$19,756,852▲ $741,104

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,032,425$2,823,736$5,856,161
Equipment$616,907$1,662,203$2,279,110
Land$927,253-$927,253
Other Land Buildings$221,858$186,833$408,691
Other Assets Org$1,274,709--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ryan KusumotoPresident & CEOFT$200,875$28,598$229,473
Norma SpieringsChief Development OfficerFT$124,724$28,018$152,742
Tina Porras-jonesExecutive Vice President - CommunityFT$132,615$14,378$146,993
Benjamin Naki IiiExecutive Vice President - Early EducationFT$133,813$8,646$142,459
Margaret TakahashiChief Admin OfficerFT$113,240$14,280$127,520
Melissa CretsingerChief Administration OfficerFT$114,790$5,082$119,872

Board Members and Trustees

NameTitle
John WhalenChairperson
Mihoko ItoPast Chair
WAI'ALE'ALE SARSONAVice Chairperson
Cappy FasiDirector
Dana-ann TakushiDirector
Elaine FujiwaraDirector
Josie HowardDirector
KU'ULANI KEOHOKALOLEDirector
Kelley UeokaDirector
Lisa FurutaDirector
Patricia KimDirector
Pomai MonizDirector
Reid HokamaDirector
Shaun UshijimaDirector
Shelee KimuraDirector
Wade KodamaDirector
Mike MosesFormer Director
Nicole RinoSecretary
Craig WarrenTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kamaaina KidsEarly Head Start Partnership156 HAMAKUA DRIVE STE C, Kailua, HI 96734$1,025,624
Child & Family ServiceSubcontractor Services91-1841 FORT WEAVER RD, Ewa Beach, HI 96706$770,202
Family Programs HawaiiSubcontractor Services801 S KING STREET, Honolulu, HI 96813$340,555
Cetra TechnologyTech Support, Goods & Services900 FORT STREET SUITE 1320, Honolulu, HI 96813$262,769
Alaka'i Mechanical CorporationHeating & Air Conditioning2655 WAIWAI LOOP, Honolulu, HI 96819$136,462
Revenue and Support

Revenue Composition

Contributions and Grants
$30,495,601
Program Service Revenue
$242,452
Investment Income
$96,832
Other Revenue
$37,686
All Other Contributions
$812,659
Change in Net Assets
$451,031

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,941,020
Revenue Not Reported on Financial Statements
$-68,449
Revenue Not Reported on Form 990
$8,728,501
Other Revenue Adjustments
$-68,449
Total Revenue per Audited Statements
$39,669,521
Total Revenue per Form 990
$30,872,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$20,385,197
Other Expenses$9,729,537
Grants and Similar Amounts Paid$306,806
Total Fundraising Expense$225,583
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,298,969$1,391,964$99,140$15,790,073
Fees for Services Other$3,212,682$162,553$2,590$3,377,825
Payroll Taxes$1,811,963$178,857$24,449$2,015,269
Occupancy$1,406,082$203,890-$1,609,972
Other Employee Benefits$1,354,076$126,275$13,374$1,493,725
Office Expenses$454,598$133,133$3,060$590,791
Pension Plan Contributions$518,409$34,165$4,101$556,675
Current Officers, Directors, Trustees, and Key Employees-$451,283$78,172$529,455
Depreciation Depletion$440,729$46,473-$487,202
Insurance$330,666$59,906-$390,572
Travel$329,049$29,900-$358,949
Grants to Domestic Individuals$306,806--$306,806
Other Expenses$219,282$20,707$397$219,282
All Other Expenses$153,220$55,537$300$209,057
Fees for Services Accounting-$62,433-$62,433
Interest$29,660--$29,660
Fees for Services Legal-$28,295-$28,295
Total Functional Expenses$27,059,772$3,136,185$225,583$30,421,540

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$38,710,359
Expenses per Audited Statements$30,421,540
Total Expenses per Form 990$30,421,540
Expenses Not Reported on Form 990$8,288,819
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$106,135
Fundraising Direct Expenses$68,449
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$133,794$106,135$3,856$102,279
Total Events$133,794$106,135$68,449$37,686
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities-net$1,282,584
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A) review by controller; b) review by ceo c) review by audit committee with recommendation to board d) review by bod and sign off.

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

The organization's conflict of interest policy applies to all board members. A separate staff policy applies to its officers. Procedure for addressing potential conflicts are established by the board and potential conflicts of interest are reviewed by the board or the board's executive committee. Members with potential conflicts are refrained from discussing or influencing other board members. If conflicts are not resolved through discussion, board member with conflict of interest must resign from the board.

Form 990, Part VI, Section B, Line 15

Compensation for the organization's president & ceo is determined annually by special action of the board chair and executive committee. The board chair and executive committee are provided with compensation data of the top 50 non-profit ceos in hawaii and relevant compensation data from the hawaii employer council. The approved compensation is recorded in the personnel files. The process was last undertaken in 2023. Compensation for the rest of the administrative staff are reviewed and updated in the annual administrative budget which the board of director approves prior to the start of the fiscal year. The organization utilizes comparable data from the hawaii employer council salary survey, other agencies' form 990, job advertisements and other comparable data.

Form 990, Part VI, Section C, Line 19

Upon request and through postings on the organization's website.

Filing and Contact Details

Filer

Filer Name
Parents and Children Together
EIN
99-0119678
Phone
8088487207
Address
1300 HALONA STREET, HONOLULU, HI 96817

Signing Officer

Name
Ryan Kusumoto
Title
President & CEO
Phone
8088487207
Signed
2025-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Kusumoto
Formed
1968
Legal Domicile
Hi
Voting Board Members
18
Independent Board Members
18
Employees
443
Volunteers
512

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF THE ORGANIZATION'S MISSION:

Parents and children together ("pact") offers comprehensive and integrated services to strengthen individuals, children, families, and communities experiencing developmental, educational, social, behavioral health, and economic challenges.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

Early childhood education early head start and head start are federally-funded programs that offer comprehensive services and early childhood education services for low-income families with children under the age of five, including children with special needs. Families are encouraged to participate in the classroom, and at parent workshops, field trips, and socializations. Early head start provides center-based and family childcare home services for infants and toddlers and home-based services to prenatal parents and parents with infants and toddlers. Emphasis is placed on educating parents on child development, importance of parent-child interaction, and the social emotional development of their children. Early head start services are offered throughout oahu and the hilo and puna districts of hawaii island. Head start provides center-based services for children ages three through five and their parents. Emphasis is placed on school readiness with the goal of preparing children to enter kindergarten ready to learn. Head start classrooms are located throughout oahu and on the island of hawaii. Pact also participates in the head start funded early head start child care partnership program and partners with kamaaina kids to provide early head start full day/full year center-based services on their premises in leeward oahu.

FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS:

Family peace and preservation several programs focus on the prevention of child abuse and neglect. In partnership with the state department of health, hana like home visiting services assists families with risk factors who are identified prenatally and in hospitals and who voluntarily elect to participate in parenting support and education. The evidenced based services provide guidance and model behaviors developed from proven best practices that teach families how to provide their children a nurturing, healthy, and safe home environment. Additionally, four programs support the state tiered child welfare system (cws). Firstly, the voluntary case management (vcm) program responds to medium to high risk level of alleged child abuse and neglect and is referred by the state department of human services. Vcm staff assess for safety of children still in the home through family goal planning, monitoring and provision of parental guidance and support to ensure the child's well-being. Hoomau home visiting works to prevent abuse or re-abuse of children by strengthening families "at-risk." families are referred to the program from the providers of the state tiered child welfare system (cws). Home visitors work closely with parents of children from birth to five years old to address risk factors; promote optimal child development; and provide parenting education, emotional support, and links to resources. Services are provided on oahu. Ulupono family strengthening program is the lowest level of the state tiered child welfare system (cws). Family support specialists work to assess child safety and prevent child abuse and neglect by strengthening families. Family support specialists on maui and oahu work with parents/caregivers of children ages birth to 17 years old to provide parenting education; promote child health, development, and safety; offer emotional support; and link families to resources in their community. Families are referred to the program by cws. Families receive short-term home visiting services. These services are voluntary. Pact also partners with dhs to provide services to families who are seeking reunification with their children on oahu (comprehensive counseling and support services) and lanai (integrated support services). These are more comprehensive programs for child abuse and neglect prevention and intervention through permanency placement support. Services include outreach, parenting skills training, counseling, support, referral, supervised visitation, and support for foster care placement and adoptive parents. Pact partners with two other agencies to provide services to victims of sex trafficking via the trafficking victims assistance program (tvap). Services include emergency intervention and supportive case management for actively trafficked individuals. Family peace centers promote family peace by teaching non-violent skills to assure victim and child safety and offender accountability and working to break family cycles of violence. The program emphasizes partnership, equality, and respect among and between all family members. Violence and intervention groups for offenders are provided on oahu, maui, and lanai. The program provides case management, temporary restraining order support, group interventions for victims/survivors, support for children who have witnessed domestic violence, parenting skill-building groups, and therapeutic counseling. Child victims of sex abuse are served in a dedicated unit with therapeutic group support, and assistance for affected siblings and family. Family visitation centers provide a safe setting for children to visit with their non-custodial parents, or to transition from one parent to the other. Families experiencing separation, divorce, or family violence are served in visitation centers on oahu and kauai. Ohia domestic violence shelter offers emergency housing and assistance for victims of domestic violence and their children who can no longer remain in their homes becaus

FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS:

Child and adolescent mental health intensive support services program assists families whose children have serious emotional, social, and behavioral challenges. Services are designed to increase parental participation and include multisystemic therapy (mst), an intervention methodology that is more intensive than home-based or school-based services for adolescents with willful misconduct. Mst helps the family learn to supervise and support their child's adjustment in the community. Mst services are available on oahu, maui, molokai, and kauai. Functional family therapy (fft) is an evidence-based family treatment system for youth experiencing one of a wide range of externalizing behavior disorders (e.g., conduct, violence, drug abuse) along with family problems (e.g. Anxiety, depression). Fft services are provided in the home, in a center-based setting, or a combination of both. Fft services are available on oahu, maui and kauai.

Form 990, Part IX, Line 11G

Professional fees: program service expenses 3,212,682. Management and general expenses 162,553. Fundraising expenses 2,590. Total expenses 3,377,825.

Financial Statement Notes

PART X, LINE 2:

U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated parents and children together's and patch's tax positions as of june 30, 2024 and 2023 and for the years then ended, and determined that they had no uncertain tax positions required to be reported in accordance with u.s. Gaap. Parents and children together and patch are subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Increase (decrease) in net assets with donor restrictions 306,915. Revenue reported by related organization 5,272,136.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct fundraising expenses -68,449.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses reported by related organization 5,070,920. Direct fundraising expenses 68,449.

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