Civic Intelligence

University Clinical Education & Research Associates

990 • Fiscal year 2017 • EIN 99-0307152

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 01, 2017

677 Ala Moana Boulevard No 1001Honolulu, HI 96813

(808) 469-4961

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.24x

Higher debt load relative to assets than 48% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

32nd percentile

0.16x

Higher debt load relative to revenue than 32% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

48th percentile

2.6%

Higher net margin than 48% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

88th percentile

$635,492

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

63rd percentile

9.5%

Faster revenue growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$27,068,354

Up $2,971,741 (+12%) from 2016

Net Assets

Up

$20,567,660

Up $1,653,313 (+8.7%) from 2016

Liabilities

Up

$6,500,694

Up $1,318,428 (+25%) from 2016

Revenue

Up

$41,484,823

Up $3,615,258 (+9.5%) from 2016

Expenses

Up

$40,390,182

Up $3,765,225 (+10%) from 2016

Net Income

Down

$1,094,641

Down $149,967 (-12%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2010: $9,305,721Liabilities 2010: $2,562,346Net Assets 2010: $6,743,3752010Assets 2011: $12,831,846Liabilities 2011: $4,086,879Net Assets 2011: $8,744,9672011Assets 2012: $15,226,164Liabilities 2012: $3,802,874Net Assets 2012: $11,423,2902012Assets 2013: $17,702,496Liabilities 2013: $4,237,241Net Assets 2013: $13,465,2552013Assets 2014: $20,581,444Liabilities 2014: $4,721,503Net Assets 2014: $15,859,9412014Assets 2015: $22,532,180Liabilities 2015: $4,755,205Net Assets 2015: $17,776,9752015Assets 2016: $24,096,613Liabilities 2016: $5,182,266Net Assets 2016: $18,914,3472016Assets 2017: $27,068,354Liabilities 2017: $6,500,694Net Assets 2017: $20,567,6602017Assets 2018: $25,251,969Liabilities 2018: $6,865,166Net Assets 2018: $18,386,8032018Assets 2019: $25,486,382Liabilities 2019: $8,299,138Net Assets 2019: $17,187,2442019Assets 2020: $29,525,528Liabilities 2020: $8,342,973Net Assets 2020: $21,182,5552020Assets 2021: $34,376,733Liabilities 2021: $8,895,387Net Assets 2021: $25,481,3462021Assets 2022: $41,256,390Liabilities 2022: $15,953,224Net Assets 2022: $25,303,1662022Assets 2023: $34,284,712Liabilities 2023: $10,732,602Net Assets 2023: $23,552,1102023Assets 2024: $29,563,261Liabilities 2024: $8,785,307Net Assets 2024: $20,777,9542024Assets 2025: $31,210,426Liabilities 2025: $9,636,081Net Assets 2025: $21,574,3452025

Highlighted filing

2017

Assets$27,068,354
Liabilities$6,500,694
Net Assets$20,567,660

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $25,567,6902010Expenses 2011: $28,210,8562011Revenue 2012: $30,968,589Expenses 2012: $28,290,266Net Income 2012: $2,678,3232012Expenses 2013: $27,084,5092013Revenue 2014: $29,643,116Expenses 2014: $27,460,821Net Income 2014: $2,182,2952014Revenue 2015: $34,429,814Expenses 2015: $32,412,214Net Income 2015: $2,017,6002015Revenue 2016: $37,869,565Expenses 2016: $36,624,957Net Income 2016: $1,244,6082016Revenue 2017: $41,484,823Expenses 2017: $40,390,182Net Income 2017: $1,094,6412017Revenue 2018: $42,570,731Expenses 2018: $45,148,462Net Income 2018: -$2,577,7312018Revenue 2019: $47,815,012Expenses 2019: $49,524,797Net Income 2019: -$1,709,7852019Revenue 2020: $56,570,165Expenses 2020: $51,515,489Net Income 2020: $5,054,6762020Revenue 2021: $53,046,336Expenses 2021: $51,372,139Net Income 2021: $1,674,1972021Revenue 2022: $37,130,359Expenses 2022: $35,832,694Net Income 2022: $1,297,6652022Revenue 2023: $27,567,934Expenses 2023: $30,115,799Net Income 2023: -$2,547,8652023Revenue 2024: $25,206,230Expenses 2024: $29,732,524Net Income 2024: -$4,526,2942024Revenue 2025: $27,804,524Expenses 2025: $28,724,838Net Income 2025: -$920,3142025

Highlighted filing

2017

Revenue$41,484,823
Expenses$40,390,182
Net Income$1,094,641
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 1, 2017
Return Version
2016v3.0
Gross Receipts
$45,862,470
Mission and Program Overview

Mission

Ucera is a non-profit organization established to further the missionsand visions of the john a. Burns school of medicine (jabsom) and other health sciences schools of the university of hawaii (uh). It contributes to thier goal of improving the health care status of the citizens of hawaii and the pacific by supporting the education, research and clinical activities of the schools. It supports financial diversification of the school by developing revenue generating initiatives in collaboration with hospitals, government agencies and other entities.

To provide funding to build and sustain the infrastructure of the john a. Burns school of medicine and other health sciences schools and organizations at the university of hawaii; fund the university's health sciences research, education, and scholarly development; provide additional resources to recruit, retain, and develop qualified health sciences faculty at the university; provide clinical training and education to the university's health sciences students; and provide health care to the general public, with special attention to the poor and other underserved populations of hawaii and the pacific region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,862,644$10,325,744▲ $1,463,100
Savings and Temporary Cash Investments$8,330,809$8,407,389▲ $76,580
Accounts Receivable$4,859,669$6,105,475▲ $1,245,806
Land, Buildings, and Equipment, Net$1,393,128$1,345,011▼ $48,117
Prepaid Expenses and Deferred Charges$576,064$818,091▲ $242,027
Cash and Non-Interest-Bearing Accounts$1,156$1,778▲ $622
Total Assets$24,096,613$27,068,354▲ $2,971,741
Other Assets Total$73,143$64,866▼ $8,277
Liabilities
Accounts Payable and Accrued Expenses$2,885,929$4,708,267▲ $1,822,338
Other Liabilities$1,645,559$1,181,861▼ $463,698
Deferred Revenue$650,778$610,566▼ $40,212
Total Liabilities$5,182,266$6,500,694▲ $1,318,428
Net Assets / Fund Balance
Unrestricted Net Assets$18,607,933$20,037,623▲ $1,429,690
Temporarily Rstr Net Assets$194,694$403,022▲ $208,328
Permanently Rstr Net Assets$111,720$127,015▲ $15,295
Total Net Assets Fund Balance$18,914,347$20,567,660▲ $1,653,313
Total Liabilities and Net Assets / Fund Balance$24,096,613$27,068,354▲ $2,971,741

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$744,195$1,315,152$2,059,347
Leasehold Improvements$600,816$212,677$813,493

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$111,720-▲ $15,295-$127,015
2015$112,923-▼ $1,203-$111,720
2014$111,065-▲ $1,858-$112,923
2013$100,262-▲ $10,803-$111,065
2012-$100,262--$100,262
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barry CarltonEmployeePT$39,750$375,005$414,755
Kenrick MurayamaDirector/employeePT$380,582$8,335$388,917
Michael CarneyEmployeePT$256,206$111,901$368,107
Ann ChangEmployeePT$93,685$267,973$361,658
Dena TownerEmployeePT$247,448$112,678$360,126
Arnar MagnussonFormer CEO (eff. 4-1-17)FT$327,767$19,334$347,101
Robert KimEmployeePT$316,487$51,689$316,487
Ivica ZaludAssistant TreasurerPT$163,469$128,898$292,367
Patricia BlanchetteCMOPT$180,872$6,311$187,183
Lauren BendinerChief Compliance OfficerFT$130,090$25,814$155,904
Henry EllisCFO/interim COOFT$119,015$18,237$137,252
Anthony GuerreroDirector/employeePT$108,000$22,194$130,194
Satoru IzutsuDirector/employeePT$95,760$253$96,013
Kamal MasakiDirector/employeePT$67,471$26,373$93,844
Allen HixonAssistant SecretaryPT$64,267$2,394$66,661

Board Members and Trustees

NameTitle
Jerris HedgesChair
Dirk YoshikawaVice Chair
John ChenDirector
Jordan KimuraDirector
Karen ThompsonDirector
Lawrence RodriguezDirector
Mary BolandDirector
Simeon AcobaDirector
Elizabeth TamDirector/employee
Henry LewDirector/employee
Joseph Keawe KaholokulaDirector/employee
Kenneth NakamuraDirector/employee
Robert HeeFormer Director
Alan SchillerFormer Director/employee
Roseanne HarriganFormer Director/employee
James BurnsFormer Secretary
Michael ErneTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
University Of Hawaii-office Of ResearchPhysician/admin Compensation2440 CAMPUS RD BOX 368, Honolulu, HI 96822$6,570,908
Kapiolani Medical Center For Women And CTechnical Services1319 PUNAHOU STREET, Honolulu, HI 96826$321,786
Kaeo Rad LLCIt Management Services4348 WAIALAE AVENUE 417, Honolulu, HI 96816$303,857
Zr Systems Group LLCIt Services98-810 MOANALUA RD SUITE H-4, Aiea, HI 96701$153,637
Wittkieffer INCCeo Recruitment2015 SPRING ROAD SUITE 510, Oak Brook, IL 60523$122,187
Revenue and Support

Revenue Composition

Contributions and Grants
$1,439,231
Program Service Revenue
$39,643,831
Investment Income
$138,070
Other Revenue
$263,691
All Other Contributions
$1,439,231
Change in Net Assets
$1,094,641

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$738,187Fair Market Value (FMV)
Total Noncash Contributions1$738,187-

Audited Revenue Reconciliation

Revenue per Audited Statements
$41,181,539
Revenue Not Reported on Financial Statements
$303,284
Revenue Not Reported on Form 990
$632,986
Other Revenue Adjustments
$255,350
Total Revenue per Audited Statements
$41,814,525
Total Revenue per Form 990
$41,484,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$26,409,353
Other Expenses$13,879,829
Grants and Similar Amounts Paid$101,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,067,478$3,630,216-$21,697,694
Occupancy$1,500,587$486,174-$1,986,761
Payroll Taxes$1,226,103$240,332-$1,466,435
Other Employee Benefits$1,018,218$406,072-$1,424,290
Current Officers, Directors, Trustees, and Key Employees$1,160,614$222,297-$1,382,911
Office Expenses$828,931$212,175-$1,041,106
Conferences and Meetings$621,075$69,502-$690,577
Pension Plan Contributions$354,399$83,624-$438,023
Fees for Services Other$11,876$380,707-$392,583
Depreciation Depletion$192,089$66,372-$258,461
Insurance$13,779$109,600-$123,379
Grants to Domestic Orgs$101,000--$101,000
Fees for Services Accounting-$51,725-$51,725
Fees for Service Investment Mgmnt Fees-$47,934-$47,934
Fees for Services Legal-$44,802-$44,802
Other Expenses$27,512$3,385-$30,897
Interest$2,999--$2,999
Total Functional Expenses$33,576,912$6,813,270$0$40,390,182

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$40,390,182
Total Expenses per Audited Statements$40,384,835
Expenses per Audited Statements$40,310,521
Expenses Not Reported on Financial Statements$79,661
Expenses Not Reported on Form 990$74,314
Other Expense Adjustments$31,727
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kapiolani Health FoundationHonolulu, HI501(c)(3)Pledge for Kmcwc 3rd Floor Call Rooms Construction$100,000
University of Hawaii FoundationHonolulu, HI501(c)(3)Reconnect 2017 Sponsorship for Jabsom$1,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Elmer Tam Jr Member of Kaeo RadFamily Member of Elizabeth Tam, M.d., Current DirectorServices as It Service Consultant. the Payment to Elmer Tam, Jr. Is to His Company, Kaeo Rad, Llc, of Which He Pays for Personnel Costs and Other Operating Costs.No$303,857
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Jabsom$1,116,352
Capital Lease Obligation - Noncurrent$44,918
Capital Lease Obligation - Current$20,591
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
Yes
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 A, Line 4

Changes to the bylaws include: - revised provision regarding substitution in the absence of vice dean. - removed provision regarding the limitation on the executive committee's power and authority to appoint, remove, or retain directors. - established a risk management and quality assurance committee. - added provision allowing the board to grant general or specific authority to officers, employees, or agents of the corporation to enter into contracts on behalf of the corporation.

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

The cfo reviews in detail the information, figures, and other details of the form 990, and presents the form 990 to the finance committee. The board approves the 990 prior to filing with the irs.

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

The organization requires the board members attestation for any conflict of interest on the monthly board meeting. On an annual basis the board members sign a conflict of interest statement and are provided with the policy.

Form 990, Part VI, Section B, Line 15

The ceo's compensation is reviewed and approved by the board and compensation committee. National comparators are used, including the medical group management association (mgma) and association of the american medical colleges (aamc) benchmarks. This process is documented in the personnel file and was last undertaken in 2011. In addition, it was reviewed and documented by the board of directors in 2016. Compensation of the organization's officers or key employees are determined using comparators including: the medical group management association (mgma) and association of the american medical colleges (aamc) benchmarks, and the robert half salary guide.

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.

FORM 990, PART VII, SECTION A, LINE 1A:

Reportable compensation from related organization: members of the ucera board are not compensated for their service as board members. Ucera board members (guerrero, hixon, izutsu, masaki, zalud, and murayama) are also ucera employees and are compensated by ucera for their work as employees. Ucera board members (hedges, lew, kaholokula, nakamura, tam, guerrero, hixon, masaki, zalud, schiller, murayama, and harrigan) are employees of related organizations, the university of hawaii (uh) john a. Burns school of medicine, and are compensated directly by uh for their professional services as uh employees.

Filing and Contact Details

Filer

Filer Name
University Clinical Education &
EIN
99-0307152
Phone
8084694961
Address
677 ALA MOANA BOULEVARD NO 1001, HONOLULU, HI 96813
Doing Business As
University Health Partners of Hawaii

Signing Officer

Name
Larry Shapiro
Title
Chief Executive Officer
Phone
8084694961
Signed
2017-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Shapiro
Formed
1993
Legal Domicile
Hi
Voting Board Members
17
Independent Board Members
6
Employees
408
Volunteers
17

Preparer

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

Additional Explanations

FORM 990, PART I, LINE 6, DESCRIPTION OF VOLUNTEERS:

The only volunteers utilized by ucera are the volunteer board members.

Financial Statement Notes

PART V, LINE 4:

During the year ended june 30, 2013, ucera received a permanently restricted contribution amounting to $100,262 to create an endowment to support the clinical work of patricia blanchette, m.d. As long as she is affiliated with ucera, or if she no longer has such affiliation, to support the general clinical work of ucera. The permanently restricted contribution was held in an operating cash account at june 30, 2013 and invested in marketable securities in june 30, 2014.

PART X, LINE 2:

U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated uhp's tax positions as of june 30, 2017 and 2016 and for the years then ended by reviewing its income tax returns and conferring with its tax advisors, and determined that uhp had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. Uhp is 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:

Loss on disposal of assets 74,314.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Increase in permanently restricted net assets 15,295. Increase in temporarily restricted net assets 208,328. General excise tax 830. Bad debt expense 30,897.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on disposal of assets 74,314.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

General excise tax 830. Bad debt expense 30,897.

Raw XML AppendixShowing 400 of 1,206 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/Desc0CLINICAL AND PROFESSIONAL SERVICES - 1) PROVIDE HEALTH CARE TO THE GENERAL PUBLIC, WITH SPECIAL ATTENTION TO THE POOR AND OTHER UNDERSERVED POPULATIONS OF HAWAII AND THE PACIFIC REGION. 2) SPECIALTY CLINICS - MULTI-SPECIALTY FACULTY PRACTICE AT CLINICS LOCATED AT VARIOUS SITES INCLUDING: 677 ALA MOANA BLVD, HONOLULU, HI 96813; 1319 PUNAHOU STREET, SUITE 800, 801, 900; QUEEN'S OUTPATIENT CENTER; PHYSICIAN'S OFFICE BUILDINGS AT QUEEN'S; LEAHI HOSPITAL; MOLOKAI GENERAL HOSPITAL; PHYSICIANS CENTER AT MILILANI AND SURGICAL CONSULTANTS OF HAWAII LOCATED AT KUAKINI HOSPITAL. PROVIDE PHYSICIANS ON THE UNIVERSITY OF HAWAII FACULTY WITH A BASE OF OB/GYN, ENDOCRINE, INTERNAL MEDICINE, GERIATRIC, SURGICAL, AND PSYCHIATRIC PATIENTS FROM WHICH THEY CAN EDUCATE MEDICAL STUDENTS AND RESIDENTS. 3) QUEEN'S HOSPITAL AND HAWAII PACIFIC HEALTH/KAPIOLANI HOSPITAL/WAHIAWA GENERAL CONTRACTS - PROVIDE FACULTY MEMBERS TO TREAT PATIENTS AND TO PROVIDE SPECIALTY CLINICAL SERVICES TO HOSPITALS. 4) VETERAN'S ADMINISTRATION SPECIALTY CLINICS - PROVIDE SPECIALIST PHYSICIANS TO TREAT PATIENTS AT THE VA MEDICAL & REGIONAL OUTPATIENT CLINIC. THIS POPULATION TENDS TO BE INDIGENT AND UNDERSERVED. THE VA CLINIC IS ALSO A TEACHING SITE FOR THE UNIVERSITY OF HAWAII JOHN A. BURNS SCHOOL OF MEDICINE AND PROVIDES A BASE OF TEACHING PATIENTS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$31.2$9.64$21.6$27.8$28.7$0.92
2024Detailed filing. Detailed filing data is available for this year.$29.6$8.79$20.8$25.2$29.7$4.53
2023Detailed filing. Detailed filing data is available for this year.$34.3$10.7$23.6$27.6$30.1$2.55
2022Detailed filing. Detailed filing data is available for this year.$41.3$16.0$25.3$37.1$35.8$1.30
2021Detailed filing. Detailed filing data is available for this year.$34.4$8.90$25.5$53.0$51.4$1.67
2020Detailed filing. Detailed filing data is available for this year.$29.5$8.34$21.2$56.6$51.5$5.05
2019Detailed filing. Detailed filing data is available for this year.$25.5$8.30$17.2$47.8$49.5$1.71
2018Detailed filing. Detailed filing data is available for this year.$25.3$6.87$18.4$42.6$45.1$2.58
2017Detailed filing. Detailed filing data is available for this year.$27.1$6.50$20.6$41.5$40.4$1.09
2016Detailed filing. Detailed filing data is available for this year.$24.1$5.18$18.9$37.9$36.6$1.24
2015Detailed filing. Detailed filing data is available for this year.$22.5$4.76$17.8$34.4$32.4$2.02
2014Detailed filing. Detailed filing data is available for this year.$20.6$4.72$15.9$29.6$27.5$2.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$4.24$13.5$27.1
2012Summary only. Only limited summary data is available for this year.$15.2$3.80$11.4$31.0$28.3$2.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$4.09$8.74$28.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.31$2.56$6.74$25.6