Civic Intelligence

Community Health Outreach Work To

EIN 99-0284222 • 501(c)3 • Honolulu, HI

Profile

Prevent and educate high-risk drug users

677 Ala Moana Blvd No 226Honolulu, HI 96813

chowproject.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.46x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.26x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

19th percentile

-8.7%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$194,052

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

12th percentile

-9.1%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-15%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,839,363

Up $2,248,841 (+34%) from 2022

Liabilities

Up

$3,381,222

Up $1,788,846 (+112%) from 2022

Net Assets

Up

$5,458,141

Up $459,995 (+9.2%) from 2022

Revenue

Up

$16,338,630

Up $995,392 (+6.5%) from 2022

Expenses

Up

$15,878,635

Up $1,863,638 (+13%) from 2022

Net Income

Down

$459,995

Down $868,246 (-65%) from 2022

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $308,760Liabilities 2010: $300,938Net Assets 2010: $7,8222010Assets 2011: $265,974Liabilities 2011: $250,081Net Assets 2011: $15,8932011Assets 2012: $211,842Liabilities 2012: $189,866Net Assets 2012: $21,9762012Assets 2013: $275,613Liabilities 2013: $211,840Net Assets 2013: $63,7732013Assets 2014: $269,319Liabilities 2014: $223,646Net Assets 2014: $45,6732014Assets 2015: $546,863Liabilities 2015: $407,143Net Assets 2015: $139,7202015Assets 2016: $553,044Liabilities 2016: $422,064Net Assets 2016: $130,9802016Assets 2017: $972,756Liabilities 2017: $779,262Net Assets 2017: $193,4942017Assets 2018: $1,287,800Liabilities 2018: $917,961Net Assets 2018: $369,8392018Assets 2020: $3,289,356Liabilities 2020: $1,699,112Net Assets 2020: $1,590,2442020Assets 2021: $5,209,230Liabilities 2021: $1,539,325Net Assets 2021: $3,669,9052021Assets 2022: $6,590,522Liabilities 2022: $1,592,376Net Assets 2022: $4,998,1462022Assets 2023: $8,839,363Liabilities 2023: $3,381,222Net Assets 2023: $5,458,1412023

Highlighted filing

2023

Assets$8,839,363
Liabilities$3,381,222
Net Assets$5,458,141

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $883,4102010Expenses 2011: $820,8272011Expenses 2012: $929,1702012Expenses 2013: $1,164,8112013Revenue 2014: $689,855Expenses 2014: $707,955Net Income 2014: -$18,1002014Revenue 2015: $2,571,870Expenses 2015: $2,592,262Net Income 2015: -$20,3922015Revenue 2016: $3,187,901Expenses 2016: $3,196,641Net Income 2016: -$8,7402016Revenue 2017: $3,656,849Expenses 2017: $3,594,335Net Income 2017: $62,5142017Revenue 2018: $4,537,650Expenses 2018: $4,361,305Net Income 2018: $176,3452018Revenue 2020: $9,941,239Expenses 2020: $10,048,665Net Income 2020: -$107,4262020Revenue 2021: $14,008,326Expenses 2021: $11,928,665Net Income 2021: $2,079,6612021Revenue 2022: $15,343,238Expenses 2022: $14,014,997Net Income 2022: $1,328,2412022Revenue 2023: $16,338,630Expenses 2023: $15,878,635Net Income 2023: $459,9952023

Highlighted filing

2023

Revenue$16,338,630
Expenses$15,878,635
Net Income$459,995

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$8.84$3.38$5.46$16.3$15.9$0.46
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.59$1.59$5.00$15.3$14.0$1.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$1.54$3.67$14.0$11.9$2.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$1.70$1.59$9.94$10.0$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.92$0.37$4.54$4.36$0.18
2017Summary only. Only limited summary data is available for this year.$0.97$0.78$0.19$3.66$3.59$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.42$0.13$3.19$3.20$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.41$0.14$2.57$2.59$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.22$0.05$0.69$0.71$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.21$0.06$1.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.19$0.02$0.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.25$0.02$0.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.30$0.01$0.88
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.2
Gross Receipts
$14,053,408
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,218,511$2,390,585▲ $1,172,074
Cash and Non-Interest-Bearing Accounts$968,490$1,673,966▲ $705,476
Savings and Temporary Cash Investments$566,763$568,958▲ $2,195
Land, Buildings, and Equipment, Net$435,011$434,992▼ $19
Prepaid Expenses and Deferred Charges$65,900$104,953▲ $39,053
Total Assets$3,289,356$5,209,230▲ $1,919,874
Other Assets Total$34,681$35,776▲ $1,095
Liabilities
Accounts Payable and Accrued Expenses$999,492$1,506,430▲ $506,938
Other Liabilities$699,620$32,895▼ $666,725
Total Liabilities$1,699,112$1,539,325▼ $159,787
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,059,215$3,281,646▲ $2,222,431
Net Assets With Donor Restrictions$531,029$388,259▼ $142,770
Total Net Assets Fund Balance$1,590,244$3,669,905▲ $2,079,661
Total Liabilities and Net Assets / Fund Balance$3,289,356$5,209,230▲ $1,919,874

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$204,375$140,650$345,025
Other Land Buildings$58,849$250,490$309,339
Leasehold Improvements$171,768$116,237$288,005
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christina WangAprn RxFT$141,143$9,363$150,506
Heather LuskExecutive DirectorFT$107,400$10,263$117,663

Highest Paid Contractors

ContractorServicesLocationCompensation
Gregory House ProgramSubrecipient200 N VINEYARD BLVD STE A310, Honolulu, HI 96817$610,443
University Clinical Education & ResearcSubrecipientPO BOX 31000, Honolulu, HI 96849-5647$438,279
Hawaii Island Hivaids FoundationSubrecipient74-5620 PALANI RD STE 101, Kailuakona, HI 96740$222,156
Maui Aids FoundationSubrecipient1935 MAIN ST 101, Wailuku, HI 96793$201,222
Revenue and Support

Revenue Composition

Contributions and Grants
$10,738,918
Program Service Revenue
$3,262,705
Investment Income
$6,703
Other Revenue
$0
All Other Contributions
$759,833
Change in Net Assets
$2,079,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,008,326
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$14,008,326
Total Revenue per Form 990
$14,008,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,017,511
Salaries, Compensation, and Employee Benefits$4,462,499
Grants and Similar Amounts Paid$448,655
Total Fundraising Expense$198,600
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,056,356$314,570$133,837$3,504,763
Fees for Services Other$3,224,248$8,680-$3,232,928
Office Expenses$891,510$61,473$5,426$958,409
Grants to Domestic Individuals$448,655--$448,655
Other Employee Benefits$384,101$45,902$16,480$446,483
Payroll Taxes$288,300$34,453$12,369$335,122
Occupancy$187,629$136,293$3,272$327,194
Current Officers, Directors, Trustees, and Key Employees$63,069$58,217-$121,286
Depreciation Depletion$105,398$3,742$624$109,764
Pension Plan Contributions$47,182$5,639$2,024$54,845
All Other Expenses$19,811$15,133$19,574$54,518
Insurance$18,362$34,070-$52,432
Other Expenses$46,161$132$40$46,293
Travel$6,730--$6,730
Interest-$2,166-$2,166
Total Functional Expenses$10,996,734$733,331$198,600$11,928,665

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,928,665
Total Expenses per Audited Statements$11,928,665
Total Expenses per Form 990$11,928,665
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$45,082
Fundraising Gross Income$45,082
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Aids Walk$110,742$31,660$31,660$0
Harm Reduction Conference$19,415$10,942$10,942$0
Total Events$143,363$45,082$45,082$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
Deferred Liability$17,419
Capital Lease$15,476
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, Part VI, Section B, Line 11B

Copies of the completed form 990 (by entirety) and audited financial statements will be provided, by the auditing firm, to the board treasurer and the board's finance committee for review. Any questions or concerns will be noted and addressed, and the finance manager shall ensure that any appropriate changes are incorporated within a week, which then shall be signed by the executive director or other authorized officer of hhhrc. The form 990 shall then be filed with the irs on a timely basis; provided, if management considers it feasible and appropriate under the circumstances, it may distribute the final version of the form 990 (by entirety) to every voting member of hhhrc's board of directors prior to the filing with the internal revenue service. The final form may be distributed either in paper or electronic form in any manner deemed appropriate by the board treasurer. A copy of the filed form 990, if the final version was not circulated prior to filing, shall be circulated to the board of directors as promptly as reasonably practical after the filing, and in no case later than its next regular meeting following such filing.

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

On an annual basis, a copy of the organization's conflict of interest policy is presented to each board member along with a conflict of interest disclosure form, which must be completed by each member indicating either that the member perceives no conflict of interest or listing potential conflicts in order to put the organization and other board members on notice.

Form 990, Part VI, Section B, Line 15

The board conducts an annual evaluation of the executive director and determines if a salary increase is warranted. If increase is approved, the board reviews state and national compensation reports to determine appropriate increase amount. The board votes on the amount and when approved passes their determination on to the accounting department for processing and implementation. For top management officials, the executive director makes the determination based on performance, duties, availablity of funds, and state compensation reports. The executive director may also consult hr, finance manager, and deputy directors before finalizing the decision.

Form 990, Part VI, Section C, Line 19

Form 990 is published to the organization website. Other available governance documents including printed copies of form 990 and conflicts of interest policies can be found at the business office of the hhhrc.

Filing and Contact Details

Filer

Filer Name
Hawaii Health and Harm Reduction Center
EIN
99-0284222
Phone
8085212437
Address
677 ALA MOANA BLVD NO 226, HONOLULU, HI 96813

Signing Officer

Name
Clifford Chang
Title
Treasurer
Phone
8085212437
Signed
2022-05-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Heather Lusk
Formed
1990
Legal Domicile
Hi
Voting Board Members
14
Independent Board Members
14
Employees
106
Volunteers
125

Preparer

Firm
Kkdly LLC
Address
745 FORT ST STE 2100, HONOLULU, HI 96813
Preparer
Qianying Nichols
Phone
8085213962
Supplemental Narrative

Additional Explanations

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

The hawai'i health & harm reduction center (hhhrc) serves hawai'i communities by reducing the harm and fighting the stigma of hiv, hepatitis, homelessness, substance use, mental illness, and poverty in our community. Hhhrc focuses our efforts on those disproportionately affected by social determinants of health, including but not limited to: people living with and/or affected by hiv, hepatitis, substance use, and the transgender, lgbq and the native hawaiian communities. Hhhrc fosters health, wellness, and systemic change in hawai'i and the pacific through care services, advocacy, training, prevention, education, and capacity building.

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

The hawai'i health & harm reduction center (hhhrc) serves hawai'i communities by reducing the harm and fighting the stigma of hiv, hepatitis, homelessness, substance use, mental illness, and poverty in our community. Hhhrc focuses our efforts on those disproportionately affected by social determinants of health, including but not limited to: people living with and/or affected by hiv, hepatitis, substance use, and the transgender, lgbq and the native hawaiian communities. Hhhrc fosters health, wellness, and systemic change in hawai'i and the pacific through care services, advocacy, training, prevention, education, and capacity building.

FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE:

Care services: hhhrc's care services are overseen by the deputy director of clinical services (1 fte) and its medical director (1 fte). These services include a number of medical personnel, managers, and employees to operate. The care team provides services to 734 persons living with hiv (plwh) on oahu. Plwh are assisted with linkage to medical providers, access to antiretroviral medication, applications for general assistance, housing referrals, and access to food. Hhhrc's in-house clinic, medical mobile unit, and street-based wound care program serves over 500 patients. Hhhrc's prep program serves over 50 patients. These services are available to all clients of the agency. During the fiscal year, hhhrc also provided covid-19 temporary quarantine and isolation for individuals who meet cdc criteria and test positive for covid-19 and individuals who do not have access to an area/location to safely quarantine or isolate. Case management and care coordination services were provided to these individuals. Additionally, hhhrc provided services to the housing first, increment iv project, by implementing a permanent supportive housing (psh) program for chronically homeless individuals living with and/or affected by hiv, hepatitis, substance abuse, in addition to the lgbtq+ and native hawaiian communities.

FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE:

Prevention services: hhhrc's prevention services are overseen by the deputy director of operations (1 fte) and the deputy director community (1 fte). These services include a number of managers and employees spanning 9 programs. Prevention services include but not limited to (1) the statewide syringe exchange program that exchanged over 1.1 million syringes statewide, (2) hiv and hepatitis c testing and linkage that administered over 1,000 hiv and hcv tests, (3) the overdose prevention program (od2a project) which provided 40 trainings statewide and distributed 2,682 doses of nasal naloxone, (4) the smoking cessation program which serviced 356 clients, (5) guide on the side (gots) project to provide navigation and long-term case management services offers unsheltered youth experiencing houselessness (uyeh) lgbtq youth communities, (6) the kua'ana project's transgender services that assisted with name changes, gender marker changes, access stable housing, search for jobs to pursue their goals, and (7) the law enforcement assisted diversion program that helped 50 clients with intensive case management.

FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICE:

340b drug purchase program: hhhrc participates in hrsa's 340b drug pricing program as a covered entity under both an hiv and std designation. Covered entities are able to generate program income by purchasing drugs at the discounted 340b rate and being reimbursed by insurance companies for the full costs. Hhhrc uses this program income to provide additional care and prevention services as permitted by the federal awards it is associated with.

Form 990, Part IX, Line 11G

Consultant fees: program service expenses 3,224,248. Management and general expenses 8,680. Fundraising expenses 0. Total expenses 3,232,928.

FORM 990, PART XII, LINE 2C:

No change to the oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

As required by the uncertain tax position guidance in accounting standards codification (asc) topic 740, income taxes, hhhrc recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. Hhhrc has evaluated its tax positions and believes that there are no uncertain tax positions that require adjustments to the financial statements. With few exceptions, hhhrc is no longer subject to u.s. Federal and state examinations by tax authorities for the years ended june 30, 2017 and prior.

Raw XML AppendixShowing 400 of 621 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
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IRS990/BooksInCareOfDetail/PhoneNum08085212437
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0677 ALA MOANA BLVD STE 226
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0GREGORY HOUSE PROGRAM
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2HAWAII ISLAND HIVAIDS FOUNDATION
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RYAN WHITE PART B SERVICES:THE HAWAI'I STATE DEPARTMENT OF HEALTH'S HARM REDUCTION SERVICES BRANCH (HRSB) IS HAWAI'I'S GRANTEE FOR THE RYAN WHITE PART B (RWB) PROGRAM. HRSB CONTRACTS WITH HHHRC TO PROVIDE COMMUNITY-BASED CARE AND SUPPORT SERVICES TO PERSONS LIVING WITH HIV (PLWH), INCLUDING BY SUBCONTRACTING WITH AGENCIES STATEWIDE. RYAN WHITE PART B SERVICES, WHICH INCLUDES A COMPREHENSIVE CASE MANAGEMENT SYSTEM, AS WELL AS OTHER SUPPORT SERVICES, ARE PROVIDED THROUGH AIDS SERVICE ORGANIZATIONS, HOUSING PROGRAMS, COMMUNITY HEALTH CENTERS AND OTHER MEDICAL FACILITIES. HHHRC CURRENTLY CONTRACTS WITH 5 AGENCIES TO PROVIDE RYAN WHITE PART B SERVICES.ADDITIONALLY, THE RYAN WHITE CARES ACTS PROVIDES THE FUND TO BE AVAILABLE TO ADDRESS THE EFFECT OF COVID-19, SPECIFICALLY ON THOSE INDIVIDUALS RECEIVING RYAN WHITE PART B GRANT HIV CARE SERVICES.
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