Civic Intelligence

Hilo Arc Housing Corporation No 1

EIN 99-0255627 • 501(c)3 • Hilo, HI

Profile

Provide independent living options for persons with developmental and other disabilities.

1099 Waianuenue AvenueHilo, HI 96720

hiloarc.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.83x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

1.95x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

99th percentile

$121,238

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 48.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

63rd percentile

5.7%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

-2.5%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$251,436

Up $46,618 (+23%) from 2023

Liabilities

Down

$534,416

Down $15,720 (-2.9%) from 2023

Net Assets

Up

-$282,980

Up $62,338 (+18%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin78th percentile

Revenue

Down

$255,880

Down $2,712 (-1.0%) from 2023

Expenses

Down

$193,542

Down $1,605 (-0.8%) from 2023

Net Income

Down

$62,338

Down $1,107 (-1.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$1.0M$500K$0-$500KAssets 2011: $597,760Liabilities 2011: $939,739Net Assets 2011: -$341,9792011Assets 2012: $562,269Liabilities 2012: $915,135Net Assets 2012: -$352,8662012Assets 2013: $485,960Liabilities 2013: $896,166Net Assets 2013: -$410,2062013Assets 2014: $462,486Liabilities 2014: $868,704Net Assets 2014: -$406,2182014Assets 2015: $445,804Liabilities 2015: $851,495Net Assets 2015: -$405,6912015Assets 2016: $371,692Liabilities 2016: $785,530Net Assets 2016: -$413,8382016Assets 2017: $342,907Liabilities 2017: $755,182Net Assets 2017: -$412,2752017Assets 2018: $307,763Liabilities 2018: $742,056Net Assets 2018: -$434,2932018Assets 2019: $275,892Liabilities 2019: $710,068Net Assets 2019: -$434,1762019Assets 2020: $235,226Liabilities 2020: $664,000Net Assets 2020: -$428,7742020Assets 2021: $256,394Liabilities 2021: $643,725Net Assets 2021: -$387,3312021Assets 2022: $207,063Liabilities 2022: $596,100Net Assets 2022: -$389,0372022Assets 2023: $204,818Liabilities 2023: $550,136Net Assets 2023: -$345,3182023Assets 2024: $251,436Liabilities 2024: $534,416Net Assets 2024: -$282,9802024

Highlighted filing

2024

Assets$251,436
Liabilities$534,416
Net Assets-$282,980
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $206,192Expenses 2011: $213,941Net Income 2011: -$7,7492011Revenue 2012: $212,947Expenses 2012: $223,834Net Income 2012: -$10,8872012Revenue 2013: $211,737Expenses 2013: $269,077Net Income 2013: -$57,3402013Revenue 2014: $217,954Expenses 2014: $213,966Net Income 2014: $3,9882014Revenue 2015: $218,463Expenses 2015: $217,936Net Income 2015: $5272015Revenue 2016: $219,378Expenses 2016: $227,525Net Income 2016: -$8,1472016Revenue 2017: $223,731Expenses 2017: $222,168Net Income 2017: $1,5632017Revenue 2018: $202,927Expenses 2018: $224,945Net Income 2018: -$22,0182018Revenue 2019: $212,426Expenses 2019: $212,309Net Income 2019: $1172019Revenue 2020: $228,283Expenses 2020: $222,881Net Income 2020: $5,4022020Revenue 2021: $237,980Expenses 2021: $196,537Net Income 2021: $41,4432021Revenue 2022: $231,661Expenses 2022: $221,589Net Income 2022: $10,0722022Revenue 2023: $258,592Expenses 2023: $195,147Net Income 2023: $63,4452023Revenue 2024: $255,880Expenses 2024: $193,542Net Income 2024: $62,3382024

Highlighted filing

2024

Revenue$255,880
Expenses$193,542
Net Income$62,338
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$251,436
Liabilities
$534,416
Net assets
-$282,980
Revenue
$255,880
Expenses
$193,542
Net income
$62,338
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.51$5.34$2.83$2.56$1.94$0.62
2023Detailed filing. Detailed filing data is available for this year.$2.05$5.50$3.45$2.59$1.95$0.63
2022Detailed filing. Detailed filing data is available for this year.$2.07$5.96$3.89$2.32$2.22$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.56$6.44$3.87$2.38$1.97$0.41
2020Detailed filing. Detailed filing data is available for this year.$2.35$6.64$4.29$2.28$2.23$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.76$7.10$4.34$2.12$2.12$0.00
2018Detailed filing. Detailed filing data is available for this year.$3.08$7.42$4.34$2.03$2.25$0.22
2017Detailed filing. Detailed filing data is available for this year.$3.43$7.55$4.12$2.24$2.22$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.72$7.86$4.14$2.19$2.28$0.08
2015Detailed filing. Detailed filing data is available for this year.$4.46$8.51$4.06$2.18$2.18$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.62$8.69$4.06$2.18$2.14$0.04
2013Summary only. Only limited summary data is available for this year.$4.86$8.96$4.10$2.12$2.69$0.57
2012Summary only. Only limited summary data is available for this year.$5.62$9.15$3.53$2.13$2.24$0.11
2011Summary only. Only limited summary data is available for this year.$5.98$9.40$3.42$2.06$2.14$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 11, 2025
Return Version
2023v6.0
Gross Receipts
$255,880
Mission and Program Overview

Mission

Provide independent living options for persons with developmental and other disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$500$176,542▲ $176,042
Land, Buildings, and Equipment, Net$35,939$38,563▲ $2,624
Accounts Receivable$308$35,802▲ $35,494
Investments Program Related-$500-
Cash and Non-Interest-Bearing Accounts$168,071$29▼ $168,042
Total Assets$204,818$251,436▲ $46,618
Liabilities
Mortgage Notes Payable Secured by Investment Property$494,898$446,582▼ $48,316
Accounts Payable and Accrued Expenses$26,387$55,202▲ $28,815
Other Liabilities$28,851$32,632▲ $3,781
Total Liabilities$550,136$534,416▼ $15,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-345,318$-282,980▲ $62,338
Total Net Assets Fund Balance$-345,318$-282,980▲ $62,338
Total Liabilities and Net Assets / Fund Balance$204,818$251,436▲ $46,618

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,563$1,281,973$1,320,536
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Robert Efford JrPresident anPT$113,842$113,842

Board Members and Trustees

NameTitle
Judi MelonBoard Chair
Geoli NgDirector
Lara SonodaDirector
Sue HowellDirector
William Horace FarrDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$240,447
Investment Income
$37
Other Revenue
$15,396
Change in Net Assets
$62,338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,542
Total Fundraising Expense$341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$71,125$1,390$265$72,780
Fees for Services Management$47,257--$47,257
Interest$39,513$2,118-$41,631
Insurance$10,523$259$76$10,858
Fees for Services Accounting$8,836$300-$9,136
Depreciation Depletion$5,356$276-$5,632
Fees for Services Legal$4,027$137-$4,164
Other Expenses$25$5-$30
Total Functional Expenses$188,620$4,581$341$193,542
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
Inter-company Payables$24,871
Security Deposits$4,458
Accrued Interest$3,303
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, Page 6, Part VI, Line 11B

“The contract cpa and president review form 990. Subsequent to this review, the board of directors will provide the final review and authorization.”

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

“At the end of each fiscal year, each board member and officer of the organization are required to complete an annual questionnaire disclosing relationships, transactions, and independence. Each individual must sign the document to their best knowledge and belief.”

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

“The organization conducts statewide market research comparing salaries and compensation packages with similar organizations. The board of directors provides final approval for the top management official.”

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

“The organization conducts statewide market research comparing salaries and compensation packages with similar organizations. The chief executive officer provides final approval for all key employee compensation.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and the form 990 are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Hilo Arc Housing Corporation No 1
EIN
99-0255627
Phone
8089358534
Address
1099 WAIANUENUE AVENUE, HILO, HI 96720

Signing Officer

Name
Robert Efford Jr
Title
President and CEO
Phone
8089358535
Signed
2025-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Efford Jr
Formed
1978
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

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 and affiliates are 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 consolidated financial statements. Under that guidance, the organization and affiliates 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 consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the attorney general for the state of hawaii. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2024. Open tax years: the organization's forms 990, return of organization exempt from income tax, for the years ending june 30, 2021, 2022, and 2023 are subject to examination by the irs, generally for 3 years after they were filed.”

Raw XML AppendixShowing 400 of 451 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/BOYAmt026387
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt055202
IRS990/AccountsReceivableGrp/BOYAmt0308
IRS990/AccountsReceivableGrp/EOYAmt035802
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE INDEPENDENT LIVING OPTIONS FOR PERSONS WITH DEVELOPMENTAL AND OTHER DISABILITIES.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ARC OF HILO
IRS990/BooksInCareOfDetail/PhoneNum08089358534
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01099 WAIANUENUE AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0HILO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096720
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0168071
IRS990/CashNonInterestBearingGrp/EOYAmt029
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt037
IRS990/CYOtherExpensesAmt0193542
IRS990/CYOtherRevenueAmt015396
IRS990/CYProgramServiceRevenueAmt0240447
IRS990/CYRevenuesLessExpensesAmt062338
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0193542
IRS990/CYTotalFundraisingExpenseAmt0341
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0255880
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0276
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05356
IRS990/DepreciationDepletionGrp/TotalAmt05632
IRS990/Desc0HILO ARC HOUSING CORPORATION NO 1 RENTED 18 UNITS TO DEVELOPMENTALLY DISABLED INDIVIDUALS. FOR FISCAL YEAR ENDED JUNE 30, 2024 UNITS WERE 94% OCCUPIED.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0188620
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0300
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt08836
IRS990/FeesForServicesAccountingGrp/TotalAmt09136
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0137
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt04027
IRS990/FeesForServicesLegalGrp/TotalAmt04164
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt047257
IRS990/FeesForServicesManagementGrp/TotalAmt047257
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt560.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt520.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt513342
IRS990/Form990PartVIISectionAGrp/PersonNm0JUDI MELON
IRS990/Form990PartVIISectionAGrp/PersonNm1GEOLI NG
IRS990/Form990PartVIISectionAGrp/PersonNm2WILLIAM HORACE FARR
IRS990/Form990PartVIISectionAGrp/PersonNm3SUE HOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm4LARA SONODA
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT EFFORD JR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5100500
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT AN
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0255880
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt076
IRS990/InsuranceGrp/ManagementAndGeneralAmt0259
IRS990/InsuranceGrp/ProgramServicesAmt010523
IRS990/InsuranceGrp/TotalAmt010858
IRS990/InterestGrp/ManagementAndGeneralAmt02118
IRS990/InterestGrp/ProgramServicesAmt039513
IRS990/InterestGrp/TotalAmt041631
IRS990/InvestmentIncomeGrp/ExclusionAmt037
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0500
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01281973
IRS990/LandBldgEquipBasisNetGrp/BOYAmt035939
IRS990/LandBldgEquipBasisNetGrp/EOYAmt038563
IRS990/LandBldgEquipCostOrOtherBssAmt01320536
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE INDEPENDENT LIVING OPTIONS FOR PERSONS WITH DEVELOPMENTAL AND OTHER DISABILITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0494898
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0446582
IRS990/NetAssetsOrFundBalancesBOYAmt0-345318
IRS990/NetAssetsOrFundBalancesEOYAmt0-282980
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-345318
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-282980
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0265
IRS990/OccupancyGrp/ManagementAndGeneralAmt01390
IRS990/OccupancyGrp/ProgramServicesAmt071125
IRS990/OccupancyGrp/TotalAmt072780
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt188
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25
IRS990/OtherExpensesGrp/ProgramServicesAmt0967
IRS990/OtherExpensesGrp/ProgramServicesAmt1932
IRS990/OtherExpensesGrp/ProgramServicesAmt259
IRS990/OtherExpensesGrp/ProgramServicesAmt325
IRS990/OtherExpensesGrp/TotalAmt0975
IRS990/OtherExpensesGrp/TotalAmt1932
IRS990/OtherExpensesGrp/TotalAmt2147
IRS990/OtherExpensesGrp/TotalAmt330
IRS990/OtherLiabilitiesGrp/BOYAmt028851
IRS990/OtherLiabilitiesGrp/EOYAmt032632
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1LAUNDRY RECEIPTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013578
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11818
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013578
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11818
IRS990/OtherRevenueTotalAmt015396
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT EFFORD JR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0HOUSING ASSISTANCE
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0169733
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt170714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0169733
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt170714
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt019726
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-7
IRS990/PYOtherExpensesAmt0195147
IRS990/PYOtherRevenueAmt03121
IRS990/PYProgramServiceRevenueAmt0235752
IRS990/PYRevenuesLessExpensesAmt063445
IRS990/PYTotalExpensesAmt0195147
IRS990/PYTotalRevenueAmt0258592
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt062338
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0255843
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0500
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0176542
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt06,101
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt019726
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt011779
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt031505
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt037
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt038
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0184
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0255843
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0235752
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0216863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0237942
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0228249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01174649
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt037
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0184
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03121
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02980
IRS990ScheduleA/OtherIncome509Grp/TotalAmt06101
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98780
IRS990ScheduleA/PublicSupportPY509Pct00.99510
IRS990ScheduleA/PublicSupportTotal509Amt01197598
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt05340
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt03216
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt08556
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt05340
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt03216
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt08556
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0255843
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0255478
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0228642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0237942
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0228249
IRS990ScheduleA/Total509Grp/TotalAmt01206154
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0255880
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0258635
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0231661
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0237980
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0228283
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01212439
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt038563
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01281973
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01320536
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024871
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14458
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23303
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTER-COMPANY PAYABLES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED INTEREST
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION AND AFFILIATES ARE 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 CONSOLIDATED FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION AND AFFILIATES 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 CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF HAWAII. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2024. OPEN TAX YEARS: THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING JUNE 30, 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt038563
IRS990ScheduleD/TotalLiabilityAmt032632
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CONTRACT CPA AND PRESIDENT REVIEW FORM 990. SUBSEQUENT TO THIS REVIEW, THE BOARD OF DIRECTORS WILL PROVIDE THE FINAL REVIEW AND AUTHORIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE END OF EACH FISCAL YEAR, EACH BOARD MEMBER AND OFFICER OF THE ORGANIZATION ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE DISCLOSING RELATIONSHIPS, TRANSACTIONS, AND INDEPENDENCE. EACH INDIVIDUAL MUST SIGN THE DOCUMENT TO THEIR BEST KNOWLEDGE AND BELIEF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION CONDUCTS STATEWIDE MARKET RESEARCH COMPARING SALARIES AND COMPENSATION PACKAGES WITH SIMILAR ORGANIZATIONS. THE BOARD OF DIRECTORS PROVIDES FINAL APPROVAL FOR THE TOP MANAGEMENT OFFICIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION CONDUCTS STATEWIDE MARKET RESEARCH COMPARING SALARIES AND COMPENSATION PACKAGES WITH SIMILAR ORGANIZATIONS. THE CHIEF EXECUTIVE OFFICER PROVIDES FINAL APPROVAL FOR ALL KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND THE FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE ARC OF HILO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1HALE ULU HOI III
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990109668
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1990336743
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01099 WAIANUENUE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11099 WAIANUENUE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HILO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1HILO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096720
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd196720
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt024871
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE ARC OF HILO
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0204818
IRS990/TotalAssetsEOYAmt0251436
IRS990/TotalAssetsGrp/BOYAmt0204818
IRS990/TotalAssetsGrp/EOYAmt0251436
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0341
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04581
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0188620
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193542
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0550136
IRS990/TotalLiabilitiesEOYAmt0534416
IRS990/TotalLiabilitiesGrp/BOYAmt0550136
IRS990/TotalLiabilitiesGrp/EOYAmt0534416
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-345318
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-282980

Document Assets

No mirrored PDF or thumbnail assets are attached yet.