Civic Intelligence

Kokua Kalihi Valley Comprehensive Family Services

EIN 99-0149797 • 501(c)3 • Honolulu, HI

Profile

Together we work toward healing, reconciliation and the alleviation of suffering in kalihi valley, by serving communities, families and individuals through strong relationships that honor culture and foster health and harmony.

2239 North School StreetHonolulu, HI 96819

www.kkv.net

Siviq Scores

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

Liabilities / Assets

31st percentile

0.07x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.08x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

53rd percentile

5.5%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

69th percentile

$354,150

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

49th percentile

4.7%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-0.9%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$26,538,790

Up $1,951,883 (+7.9%) from 2022

Liabilities

Up

$2,057,498

Up $148,231 (+7.8%) from 2022

Net Assets

Up

$24,481,292

Up $1,803,652 (+8.0%) from 2022

Revenue

Down

$24,932,254

Down $265,690 (-1.1%) from 2022

Expenses

Up

$23,036,126

Up $1,565,493 (+7.3%) from 2022

Net Income

Down

$1,896,128

Down $1,831,183 (-49%) from 2022

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $11,828,455Liabilities 2010: $726,887Net Assets 2010: $11,101,5682010Assets 2011: $11,268,361Liabilities 2011: $638,302Net Assets 2011: $10,630,0592011Assets 2012: $16,721,919Liabilities 2012: $2,156,372Net Assets 2012: $14,565,5472012Assets 2013: $16,157,966Liabilities 2013: $1,078,040Net Assets 2013: $15,079,9262013Assets 2014: $15,269,722Liabilities 2014: $916,434Net Assets 2014: $14,353,2882014Assets 2015: $16,392,462Liabilities 2015: $2,158,100Net Assets 2015: $14,234,3622015Assets 2016: $16,176,234Liabilities 2016: $2,104,446Net Assets 2016: $14,071,7882016Assets 2017: $18,880,453Liabilities 2017: $2,161,200Net Assets 2017: $16,719,2532017Assets 2018: $19,865,567Liabilities 2018: $1,992,384Net Assets 2018: $17,873,1832018Assets 2019: $19,652,311Liabilities 2019: $2,331,646Net Assets 2019: $17,320,6652019Assets 2020: $19,929,016Liabilities 2020: $3,873,189Net Assets 2020: $16,055,8272020Assets 2021: $22,871,872Liabilities 2021: $3,829,066Net Assets 2021: $19,042,8062021Assets 2022: $24,586,907Liabilities 2022: $1,909,267Net Assets 2022: $22,677,6402022Assets 2023: $26,538,790Liabilities 2023: $2,057,498Net Assets 2023: $24,481,2922023

Highlighted filing

2023

Assets$26,538,790
Liabilities$2,057,498
Net Assets$24,481,292

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $8,735,4112010Expenses 2011: $9,391,2502011Expenses 2012: $9,928,1062012Expenses 2013: $10,426,4302013Revenue 2014: $10,684,136Expenses 2014: $11,410,774Net Income 2014: -$726,6382014Revenue 2015: $12,232,825Expenses 2015: $12,351,751Net Income 2015: -$118,9262015Revenue 2016: $13,249,187Expenses 2016: $13,411,761Net Income 2016: -$162,5742016Revenue 2017: $16,025,660Expenses 2017: $15,351,003Net Income 2017: $674,6572017Revenue 2018: $19,047,026Expenses 2018: $17,800,620Net Income 2018: $1,246,4062018Revenue 2019: $18,013,970Expenses 2019: $18,474,011Net Income 2019: -$460,0412019Revenue 2020: $17,760,040Expenses 2020: $18,932,400Net Income 2020: -$1,172,3602020Revenue 2021: $24,242,749Expenses 2021: $21,163,293Net Income 2021: $3,079,4562021Revenue 2022: $25,197,944Expenses 2022: $21,470,633Net Income 2022: $3,727,3112022Revenue 2023: $24,932,254Expenses 2023: $23,036,126Net Income 2023: $1,896,1282023

Highlighted filing

2023

Revenue$24,932,254
Expenses$23,036,126
Net Income$1,896,128

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$26.5$2.06$24.5$24.9$23.0$1.90
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.6$1.91$22.7$25.2$21.5$3.73
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.9$3.83$19.0$24.2$21.2$3.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.9$3.87$16.1$17.8$18.9$1.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$2.33$17.3$18.0$18.5$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.9$1.99$17.9$19.0$17.8$1.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.9$2.16$16.7$16.0$15.4$0.67
2016Detailed filing. Detailed filing data is available for this year.$16.2$2.10$14.1$13.2$13.4$0.16
2015Detailed filing. Detailed filing data is available for this year.$16.4$2.16$14.2$12.2$12.4$0.12
2014Detailed filing. Detailed filing data is available for this year.$15.3$0.92$14.4$10.7$11.4$0.73
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.2$1.08$15.1$10.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.7$2.16$14.6$9.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$0.64$10.6$9.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$0.73$11.1$8.74
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$25,354,362
Mission and Program Overview

Mission

Together we work to advance health, to inspire healing, to foster reconciliation, and to celebrate abundance in the ahupua'a of kalihi through strong relationships that honor culture and place.

Kokua kalihi valley and affiliate (the "center") were incorporated in the state of hawaii in may 1972 to promote health and to provide comprehensive family services in the kalihi valley community in the city & county of honolulu, hawaii. The center is a federally-qualified health center that provides a broad range of health and social services to a largely medically-underserved immigrant population.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,421,662$9,673,674▼ $747,988
Savings and Temporary Cash Investments$8,790,391$9,348,482▲ $558,091
Cash and Non-Interest-Bearing Accounts$1,441,478$2,402,536▲ $961,058
Accounts Receivable$1,475,776$1,913,715▲ $437,939
Pledges and Grants Receivable$741,231$1,235,867▲ $494,636
Inventories for Sale or Use-$10,990-
Prepaid Expenses and Deferred Charges$1,334$1,643▲ $309
Total Assets$22,871,872$24,586,907▲ $1,715,035
Liabilities
Unsecured Notes Loans Payable$2,000,000$0▼ $2,000,000
Accounts Payable and Accrued Expenses$1,829,066$1,909,267▲ $80,201
Total Liabilities$3,829,066$1,909,267▼ $1,919,799
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,520,674$17,844,933▲ $2,324,259
Net Assets With Donor Restrictions$3,522,132$4,832,707▲ $1,310,575
Total Net Assets Fund Balance$19,042,806$22,677,640▲ $3,634,834
Total Liabilities and Net Assets / Fund Balance$22,871,872$24,586,907▲ $1,715,035

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,300,308$8,393,098$12,693,406
Other Land Buildings$1,601,496$3,575,801$5,177,297
Equipment$462,117$2,459,378$2,921,495
Land$2,288,000-$2,288,000
Leasehold Improvements$1,021,753$210,700$1,232,453
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David DeraufChief Executive OfficerFT$234,475$54,882$289,357
Laura DevilbissClinical DirectorFT$234,312$27,190$261,502
Melissa MckinneyPhysicianFT$182,066$16,589$198,655
Nathan TanPhysicianFT$165,181$28,803$193,984
Mya HlaPsychiatrist Director of BhFT$152,395$40,140$192,535
Angelica AgapitoPhysicianFT$163,697$14,572$178,269
Jason HiramotoCo-dental DirectorFT$146,913$20,311$167,224
Chan Hou LeiChief Financial OfficerFT$103,005$23,516$126,521
Yuet Mui KongChief Operationg OfficerFT$85,591$10,383$95,974

Board Members and Trustees

NameTitle
Sandra HarveyPresident
Thomas KusatsuVice President/treasurer
David NakamotoDirector
Edward KemperDirector
Geoffrey PangDirector
Karen FoxDirector
Momi AkimseuDirector
Paulina RobertDirector
Pua AuyongDirector
Rickey MurashigeDirector
Vanessa DacumosSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Cvs PharmacyPharmacy Dispensing FeeONE CVS DRIVE, Woonsocket, RI 02895$400,936
E-mdsMedical BillingPO BOX 679493, Dallas, TX 75267$328,167
Times PharmacyPharmacy Dispensing Fee1620 NORTH SCHOOL STREET, Honolulu, HI 96817$221,609
Zr Systems Group LLCInformation Tech Support98-810 MOANALUA ROAD SUITE H-4, Aiea, HI 96701$191,752
VplsInformation Tech SupportDEPT LA 25225, Pasadena, CA 91185$122,444
Revenue and Support

Revenue Composition

Contributions and Grants
$13,956,128
Program Service Revenue
$11,223,129
Investment Income
$8,342
Other Revenue
$10,345
All Other Contributions
$3,566,915
Change in Net Assets
$3,727,311

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,043,784
Revenue Not Reported on Financial Statements
$3,154,160
Revenue Not Reported on Form 990
$282,441
Other Revenue Adjustments
$3,154,160
Total Revenue per Audited Statements
$22,326,225
Total Revenue per Form 990
$25,197,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,571,578
Other Expenses$5,899,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,919,820$1,428,406-$10,348,226
Other Employee Benefits$2,337,233$424,138-$2,761,371
Office Expenses$1,872,581$244,795-$2,117,376
Fees for Services Other$1,488,020$481,317-$1,969,337
Payroll Taxes$782,484$162,678-$945,162
Current Officers, Directors, Trustees, and Key Employees$274,611$556,183-$830,794
Depreciation Depletion$167,278$662,237-$829,515
Pension Plan Contributions$591,076$94,949-$686,025
Occupancy$76,154$154,272-$230,426
All Other Expenses$44,960$26,587-$71,547
Insurance-$65,877-$65,877
Travel$46,018$2,952-$48,970
Fees for Services Accounting-$46,677-$46,677
Other Expenses$27,063$17,943-$45,006
Total Functional Expenses$16,926,309$4,544,324$0$21,470,633

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$22,016,070
Expenses per Audited Statements$21,470,633
Total Expenses per Form 990$21,470,633
Expenses Not Reported on Form 990$545,437
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
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

The form 990 is provided to the board of directors for review before filing.

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

A copy of this policy is given to all board members upon commencement of such person's relationship with the organization. Each board member signs and dates the policy at the beginning of her/his term of service or employment and each year thereafter. Failure to sign does not nullify the policy. The policy and disclosure form must be filed annually by all specified parties.

Form 990, Part VI, Section B, Line 15

The ceo's salary is determined by the board of directors. All other staff compensation is determined by the salary committee and approved by the ceo. The board of directors approves the staff salary scale. Comparable data is obtained from hawaii primary care association and hawaii alliance of nonprofit organizations (hano). This process is documented in the salary committee minutes and hr records. This was last undertaken in may 2022.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kokua Kalihi Valley Comprehensive Family
EIN
99-0149797
Phone
8087919400
Address
2239 NORTH SCHOOL STREET, HONOLULU, HI 96819

Signing Officer

Name
David Derauf
Title
Chief Executive Officer
Phone
8087919400
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Derauf
Formed
1972
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
308
Volunteers
780

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Melanie a King
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Started kokua pharmacy, a 340b and retail pharmacy for our patients

FORM 990, PART XI, LINE 9:

Capitalized leasehold interest - net change -92,477.

Financial Statement Notes

PART X, LINE 2:

U.s. Gaap requires uncertain tax positions to be recognized in the consolidated financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated kkv and affiliate's tax positions as of june 30, 2022 and 2021 and for the years then ended, and determined that kkv and affiliate had no uncertain tax positions required to be reported in accordance with u.s. Gaap. Kkv and affiliate 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:

Revenue from kalihi valley community foundation (reported separately) -12,576.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Increase (decrease) in net assets with donor restrictions 1,310,578. Cost of goods sold -156,418. Gain on forgiveness of sba ppp loans 2,000,000.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 156,418. Expenses from kalihi valley community foundation (reported separately) 1,525.

Part XI, Line 2B - Donated Services and Use of Facilities

Contributed medical services: $244,825 contributed rent: $36,487

Part XII, Line 2A - Donated Services and Use of Facilities

Contributed medical services: $244,825 contributed rent: $36,487 contributed rent related to capitalized leasehold interest: $92,477

Raw XML AppendixShowing 400 of 762 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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