Civic Intelligence

Hawaii Island Hivaids Foundation

EIN 99-0305807 • 501(c)3 • Hilo, HI

Profile

The hawaii island hiv/aids foundation is a non-profit organization dedicated to building a healthier, stronger community with an emphasis on hiv and related health issues.after a six month rebranding process, hawaii island hiv/aids foundation registered with the state of hawaii to begin doing business as kumukahi health wellness khw.

101 Aupuni Street Ste Ph 1014CHilo, HI 96720

hihaf.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.50x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-4.1%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$102,609

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

56th percentile

5.9%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-12%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$1,784,927

Up $98,716 (+5.9%) from 2023

Liabilities

Up

$883,970

Up $287,248 (+48%) from 2023

Net Assets

Down

$900,957

Down $188,532 (-17%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin30th percentile

Revenue

Down

$4,071,015

Down $549,615 (-12%) from 2023

Expenses

Down

$4,236,546

Down $22,237 (-0.5%) from 2023

Net Income

Down

-$165,531

Down $527,378 (-146%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $345,628Liabilities 2010: $63,853Net Assets 2010: $281,7752010Assets 2011: $328,853Liabilities 2011: $45,958Net Assets 2011: $282,8952011Assets 2012: $386,430Liabilities 2012: $56,663Net Assets 2012: $329,7672012Assets 2013: $346,775Liabilities 2013: $41,197Net Assets 2013: $305,5782013Assets 2014: $425,536Liabilities 2014: $60,547Net Assets 2014: $364,9892014Assets 2015: $461,101Liabilities 2015: $54,435Net Assets 2015: $406,6662015Assets 2016: $420,899Liabilities 2016: $26,263Net Assets 2016: $394,6362016Assets 2017: $670,431Liabilities 2017: $45,872Net Assets 2017: $624,5592017Assets 2018: $799,500Liabilities 2018: $29,153Net Assets 2018: $770,3472018Assets 2019: $781,921Liabilities 2019: $240,549Net Assets 2019: $541,3722019Assets 2020: $893,668Liabilities 2020: $354,213Net Assets 2020: $539,4552020Assets 2021: $1,101,202Liabilities 2021: $341,276Net Assets 2021: $759,9262021Assets 2022: $1,139,078Liabilities 2022: $364,976Net Assets 2022: $774,1022022Assets 2023: $1,686,211Liabilities 2023: $596,722Net Assets 2023: $1,089,4892023Assets 2024: $1,784,927Liabilities 2024: $883,970Net Assets 2024: $900,9572024

Highlighted filing

2024

Assets$1,784,927
Liabilities$883,970
Net Assets$900,957
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $913,9872010Revenue 2011: $907,954Expenses 2011: $906,834Net Income 2011: $1,1202011Expenses 2012: $947,1842012Revenue 2013: $923,335Expenses 2013: $947,542Net Income 2013: -$24,2072013Revenue 2014: $1,070,666Expenses 2014: $1,010,416Net Income 2014: $60,2502014Revenue 2015: $1,053,411Expenses 2015: $1,013,776Net Income 2015: $39,6352015Revenue 2016: $1,126,683Expenses 2016: $1,141,607Net Income 2016: -$14,9242016Revenue 2017: $1,404,285Expenses 2017: $1,268,844Net Income 2017: $135,4412017Revenue 2018: $1,688,381Expenses 2018: $1,414,092Net Income 2018: $274,2892018Revenue 2019: $1,660,997Expenses 2019: $1,654,460Net Income 2019: $6,5372019Revenue 2020: $1,833,179Expenses 2020: $1,828,240Net Income 2020: $4,9392020Revenue 2021: $2,898,243Expenses 2021: $2,656,699Net Income 2021: $241,5442021Revenue 2022: $3,584,785Expenses 2022: $3,563,294Net Income 2022: $21,4912022Revenue 2023: $4,620,630Expenses 2023: $4,258,783Net Income 2023: $361,8472023Revenue 2024: $4,071,015Expenses 2024: $4,236,546Net Income 2024: -$165,5312024

Highlighted filing

2024

Revenue$4,071,015
Expenses$4,236,546
Net Income-$165,531
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,784,927
Liabilities
$883,970
Net assets
$900,957
Revenue
$4,071,015
Expenses
$4,236,546
Net income
-$165,531
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.78$0.88$0.90$4.07$4.24$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.60$1.09$4.62$4.26$0.36
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.36$0.77$3.58$3.56$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.10$0.34$0.76$2.90$2.66$0.24
2020Summary only. Only limited summary data is available for this year.$0.89$0.35$0.54$1.83$1.83$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.24$0.54$1.66$1.65$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.03$0.77$1.69$1.41$0.27
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$1.40$1.27$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.39$1.13$1.14$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.05$0.41$1.05$1.01$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.06$0.36$1.07$1.01$0.06
2013Summary only. Only limited summary data is available for this year.$0.35$0.04$0.31$0.92$0.95$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.06$0.33$0.95
2011Summary only. Only limited summary data is available for this year.$0.33$0.05$0.28$0.91$0.91$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.06$0.28$0.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$4,117,073
Mission and Program Overview

Mission

The hawaii island hiv/aids foundation is a non-profit organization dedicated to building a healthier, stronger community with an emphasis on hiv and related health issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$732,872$710,873▼ $21,999
Accounts Receivable$652,008$641,249▼ $10,759
Cash and Non-Interest-Bearing Accounts$169,136$204,011▲ $34,875
Land, Buildings, and Equipment, Net-$103,333-
Investments Other Securities$100,253$91,481▼ $8,772
Savings and Temporary Cash Investments$13,086--
Prepaid Expenses and Deferred Charges$103$103→ $0
Total Assets$1,686,211$1,784,927▲ $98,716
Other Assets Total$18,753$33,877▲ $15,124
Liabilities
Accounts Payable and Accrued Expenses$540,657$535,821▼ $4,836
Unsecured Notes Loans Payable$10,000$229,785▲ $219,785
Deferred Revenue$46,065$118,364▲ $72,299
Total Liabilities$596,722$883,970▲ $287,248
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$943,884$755,352▼ $188,532
Net Assets With Donor Restrictions$145,605$145,605→ $0
Total Net Assets Fund Balance$1,089,489$900,957▼ $188,532
Total Liabilities and Net Assets / Fund Balance$1,686,211$1,784,927▲ $98,716

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$103,333-$103,333
Other Securities$91,481--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$109,050---$109,050
2020$100,664-▲ $8,386$8,386$100,664
2019$100,664---$100,664
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter Tuilosega SilvaCEOFT$90,000$12,609$102,609
Cindy MedeirosCOOFT$71,811$21,184$92,995
Naomi WhitakerMedical ProviderFT$65,000$11,949$76,949

Board Members and Trustees

NameTitle
Larry McgoffPresident
Kaidden KellyDirector
Keith BrownDirector
Martin RathbunDirector
Molly RossDirector
Roger GremmingerDirector
Jennifer RabideauSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,821,190
Program Service Revenue
$1,233,779
Investment Income
$10,259
Other Revenue
$5,787
All Other Contributions
$37,879
Change in Net Assets
$-165,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,071,015
Total Revenue per Audited Statements
$4,071,015
Total Revenue per Form 990
$4,071,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,532,463
Salaries, Compensation, and Employee Benefits$1,704,083
Total Fundraising Expense$232,370
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$726,394$133,002$163,694$1,023,090
Other Expenses$741,609$918-$741,609
Other Employee Benefits$206,465$37,803$46,527$290,795
Current Officers, Directors, Trustees, and Key Employees$149,427$103,887$19,239$272,553
Occupancy$129,712$76,181-$205,893
Payroll Taxes$92,931$24,245$469$117,645
Information Technology$95,763$17,924$745$114,432
Travel$29,574$50,494$805$80,873
Office Expenses$67,199$12,574$523$80,296
All Other Expenses$14,143$13,930$110$28,183
Advertising$12,086$15,920$153$28,159
Fees for Services Other-$24,250-$24,250
Insurance$13,470$2,522$105$16,097
Fees for Services Legal-$8,845-$8,845
Fees for Services Accounting-$7,926-$7,926
Total Functional Expenses$3,473,755$530,421$232,370$4,236,546

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,236,546
Total Expenses per Audited Statements$4,236,546
Total Expenses per Form 990$4,236,546
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,845
Fundraising Direct Expenses$46,058
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$51,845$51,845$46,058$5,787
Total Events$51,845$51,845$46,058$5,787
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Other-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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

“A copy of the form 990 is provided to members of the board. The form is approved by the board prior to filing.”

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

“Conflict of interest statements are updated annually and reviewed by the board of directors.”

Form 990, Part VI, Section B, Line 15A

“Changes to executive director compensation is approved by the board of directors.”

Form 990, Part VI, Section C, Line 18

“The organization provides the documents upon request.”

Form 990, Part VI, Section C, Line 19

“The organization provides its governing documents upon request.”

Filing and Contact Details

Filer

Filer Name
Hawaii Island Hivaids Foundation
EIN
99-0305807
Phone
8083318177
Address
101 AUPUNI STREET STE PH 1014C, HILO, HI 96720
Doing Business As
Kumukahi Health and Wellness

Signing Officer

Name
Peter T Silva
Title
Executive Director
Phone
8083318177
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Mcgoff
Formed
1993
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
32
Volunteers
5

Preparer

Firm
Miller CPA Group Pc
Address
450 SOUTH MELROSE DR, VISTA, CA 92081
Preparer
Alana Tamara Miller
Phone
6193232864
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

“There have been 30 new intakes that are a combination of newly diagnosed individuals, individuals who have moved to the island as well as individuals who have decided to seek out case management services but had already been on the island. Our key services include medical case management to coordinate care plans, ongoing health monitoring, and referral to specialty providers. We also assisted clients with benefits navigation to support clients with enrollment into medicaid, medicare, ryan white-funded programs and state drug assistance programs, psychosocial support to support mental health well-being to address stigma, isolation, and emotional health, housing and transportation assistance for short term housing, long term housing support, medical transportation and emergency financial aid. In addition, we offer risk reduction counseling, treatment adherence education and hiv prevention resources for clients and their families. We do monthly grand rounds with our aiaola sexual health clinic which has an hiv provider on staff. We collaborate with clint spencer clinic from oahu who provides hiv specialty care at both our hilo and kona offices once a month. We also participate in a statewide ryan white provider zoom meeting every month held by the department of health harm reduction services branch to discuss policies and procedures to benefit clients.”

Financial Statement Notes

X 2

“Asb asc 740 footnote the organization follows the provisions of uncertain tax positions as addressed in fasb accounting standards codification. The organization recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when appliacable. There are no amounts accrued in the financial statements related to uncertain tax positions for the year ended 06/30/24.”

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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/MissionDesc0THE HAWAII ISLAND HIV/AIDS FOUNDATION IS A NON-PROFIT ORGANIZATION DEDICATED TO BUILDING A HEALTHIER, STRONGER COMMUNITY WITH AN EMPHASIS ON HIV AND RELATED HEALTH ISSUES.AFTER A SIX MONTH REBRANDING PROCESS, HAWAII ISLAND HIV/AIDS FOUNDATION REGISTERED WITH THE STATE OF HAWAII TO BEGIN DOING BUSINESS AS KUMUKAHI HEALTH WELLNESS KHW.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE PREVENTION, OUTREACH AND ENGAGEMENT POE DEPARTMENTS TESTING PROGRAM DISTRIBUTED 316 NARCAN KITS, WHICH LED TO 43 REPORTED OVERDOSE REVERSALS. WE EXCHANGED 28,591 SYRINGES IN 881 VISITS IN OUR WEST HAWAII OFFICE. OVERALL, WE CONDUCTED 1,107 SEXUAL HEALTH TESTS TO 935 PEOPLE. WE DIAGNOSED AND TREATED 57 CASES OF GONORRHEA, CHLAMYDIA OR SYPHILIS. WE DIAGNOSED AND LINKED 5 INDIVIDUALS TO HIV CARE. WE ALSO HAD 2 POSITIVE HEPATITIS C CASES WITHIN THIS YEAR. APPROXIMATELY 45,000 CONDOMS WERE ALSO DISTRIBUTED THROUGHOUT HAWAII ISLAND. POE CONTINUED BUILDING COALITIONS WITH THE HIV COMMUNITY PLANNING GROUP, THE STATE WORKGROUP ON SEXUAL AND GENDER MINORITY, AND HEPFREE HAWAII.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE KOKUA SERVICES PARTNERSHIP HAS BEEN VERY SUCCESSFUL IN PROVIDE HEALTH EQUITY TO OUR MARGINALIZED POPULATIONS ACROSS THE STATE OF HAWAII. WE HAVE MADE AN IMPACT WITH OUR RESIDENTS WHO ARE FROM THE MICRONESIAN ISLANDS IN THE COMPACT OF FREELY ASSOCIATED STATES COFA. OVERALL, THIS PROGRAM PROVIDED 1,532 MEDICAID ENROLLMENTS WHICH REPRESENTED 4,975 PEOPLE ON THE APPLICATIONS. 36,719 RESIDENTS WERE REACHED IN 51,060 ONE ON ONE EDUCATIONAL SESSIONS AND 601 OUTREACH EVENTS. OUR PROGRAM SUBCONTRACTS WITH 3 AGENCIES ON HAWAII ISLAND AND ONE AGENCY EACH ON OAHU, MAUI AND KAUAI, WHILE PARTICIPATING MULTIPLE COMMUNITY ACTION GROUPS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASB ASC 740 FOOTNOTE THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLIACABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED 06/30/24.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO MEMBERS OF THE BOARD. THE FORM IS APPROVED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST STATEMENTS ARE UPDATED ANNUALLY AND REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGES TO EXECUTIVE DIRECTOR COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES THE DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE HAVE BEEN 30 NEW INTAKES THAT ARE A COMBINATION OF NEWLY DIAGNOSED INDIVIDUALS, INDIVIDUALS WHO HAVE MOVED TO THE ISLAND AS WELL AS INDIVIDUALS WHO HAVE DECIDED TO SEEK OUT CASE MANAGEMENT SERVICES BUT HAD ALREADY BEEN ON THE ISLAND. OUR KEY SERVICES INCLUDE MEDICAL CASE MANAGEMENT TO COORDINATE CARE PLANS, ONGOING HEALTH MONITORING, AND REFERRAL TO SPECIALTY PROVIDERS. WE ALSO ASSISTED CLIENTS WITH BENEFITS NAVIGATION TO SUPPORT CLIENTS WITH ENROLLMENT INTO MEDICAID, MEDICARE, RYAN WHITE-FUNDED PROGRAMS AND STATE DRUG ASSISTANCE PROGRAMS, PSYCHOSOCIAL SUPPORT TO SUPPORT MENTAL HEALTH WELL-BEING TO ADDRESS STIGMA, ISOLATION, AND EMOTIONAL HEALTH, HOUSING AND TRANSPORTATION ASSISTANCE FOR SHORT TERM HOUSING, LONG TERM HOUSING SUPPORT, MEDICAL TRANSPORTATION AND EMERGENCY FINANCIAL AID. IN ADDITION, WE OFFER RISK REDUCTION COUNSELING, TREATMENT ADHERENCE EDUCATION AND HIV PREVENTION RESOURCES FOR CLIENTS AND THEIR FAMILIES. WE DO MONTHLY GRAND ROUNDS WITH OUR AIAOLA SEXUAL HEALTH CLINIC WHICH HAS AN HIV PROVIDER ON STAFF. WE COLLABORATE WITH CLINT SPENCER CLINIC FROM OAHU WHO PROVIDES HIV SPECIALTY CARE AT BOTH OUR HILO AND KONA OFFICES ONCE A MONTH. WE ALSO PARTICIPATE IN A STATEWIDE RYAN WHITE PROVIDER ZOOM MEETING EVERY MONTH HELD BY THE DEPARTMENT OF HEALTH HARM REDUCTION SERVICES BRANCH TO DISCUSS POLICIES AND PROCEDURES TO BENEFIT CLIENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19

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