Civic Intelligence

St Francis Community Health Services

EIN 99-0325194 • 501(c)3 • Honolulu, HI

PO Box 29700Honolulu, HI 96820-2100

www.stfrancishawaii.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.27x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.19x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$245,235

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-4.2%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$18,451,311

Up $1,697,419 (+10%) from 2023

Liabilities

Up

$4,990,876

Up $976,719 (+24%) from 2023

Net Assets

Up

$13,460,435

Up $720,700 (+5.7%) from 2023

Revenue

Down

$26,377,981

Down $1,155,581 (-4.2%) from 2023

Expenses

Up

$25,231,001

Up $531,771 (+2.2%) from 2023

Net Income

Down

$1,146,980

Down $1,687,352 (-60%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $17,458,028Liabilities 2010: $4,866,070Net Assets 2010: $12,591,9582010Assets 2011: $17,510,073Liabilities 2011: $6,061,279Net Assets 2011: $11,448,7942011Assets 2012: $18,032,770Liabilities 2012: $5,435,564Net Assets 2012: $12,597,2062012Assets 2013: $28,053,690Liabilities 2013: $17,670,946Net Assets 2013: $10,382,7442013Assets 2014: $31,579,257Liabilities 2014: $24,752,185Net Assets 2014: $6,827,0722014Assets 2015: $27,197,119Liabilities 2015: $23,005,808Net Assets 2015: $4,191,3112015Assets 2016: $15,897,756Liabilities 2016: $10,594,268Net Assets 2016: $5,303,4882016Assets 2017: $16,208,984Liabilities 2017: $8,722,445Net Assets 2017: $7,486,5392017Assets 2018: $14,596,201Liabilities 2018: $6,813,486Net Assets 2018: $7,782,7152018Assets 2019: $10,633,003Liabilities 2019: $2,468,986Net Assets 2019: $8,164,0172019Assets 2020: $14,391,795Liabilities 2020: $5,078,025Net Assets 2020: $9,313,7702020Assets 2021: $13,263,140Liabilities 2021: $4,996,366Net Assets 2021: $8,266,7742021Assets 2022: $12,606,099Liabilities 2022: $2,730,815Net Assets 2022: $9,875,2842022Assets 2023: $16,753,892Liabilities 2023: $4,014,157Net Assets 2023: $12,739,7352023Assets 2024: $18,451,311Liabilities 2024: $4,990,876Net Assets 2024: $13,460,4352024

Highlighted filing

2024

Assets$18,451,311
Liabilities$4,990,876
Net Assets$13,460,435

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $26,114,2572010Expenses 2011: $28,467,5112011Expenses 2012: $27,813,1372012Revenue 2013: $26,131,372Expenses 2013: $28,345,834Net Income 2013: -$2,214,4622013Revenue 2014: $25,596,510Expenses 2014: $29,152,182Net Income 2014: -$3,555,6722014Revenue 2015: $19,553,241Expenses 2015: $22,115,581Net Income 2015: -$2,562,3402015Revenue 2016: $24,889,825Expenses 2016: $23,934,453Net Income 2016: $955,3722016Revenue 2017: $26,722,089Expenses 2017: $24,951,558Net Income 2017: $1,770,5312017Revenue 2018: $27,496,488Expenses 2018: $27,522,600Net Income 2018: -$26,1122018Revenue 2019: $28,437,687Expenses 2019: $26,133,654Net Income 2019: $2,304,0332019Revenue 2020: $26,309,676Expenses 2020: $25,630,788Net Income 2020: $678,8882020Revenue 2021: $23,471,646Expenses 2021: $25,058,727Net Income 2021: -$1,587,0812021Revenue 2022: $25,329,395Expenses 2022: $24,215,241Net Income 2022: $1,114,1542022Revenue 2023: $27,533,562Expenses 2023: $24,699,230Net Income 2023: $2,834,3322023Revenue 2024: $26,377,981Expenses 2024: $25,231,001Net Income 2024: $1,146,9802024

Highlighted filing

2024

Revenue$26,377,981
Expenses$25,231,001
Net Income$1,146,980

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.5$4.99$13.5$26.4$25.2$1.15
2023Detailed filing. Detailed filing data is available for this year.$16.8$4.01$12.7$27.5$24.7$2.83
2022Detailed filing. Detailed filing data is available for this year.$12.6$2.73$9.88$25.3$24.2$1.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$5.00$8.27$23.5$25.1$1.59
2020Detailed filing. Detailed filing data is available for this year.$14.4$5.08$9.31$26.3$25.6$0.68
2019Detailed filing. Detailed filing data is available for this year.$10.6$2.47$8.16$28.4$26.1$2.30
2018Detailed filing. Detailed filing data is available for this year.$14.6$6.81$7.78$27.5$27.5$0.03
2017Detailed filing. Detailed filing data is available for this year.$16.2$8.72$7.49$26.7$25.0$1.77
2016Detailed filing. Detailed filing data is available for this year.$15.9$10.6$5.30$24.9$23.9$0.96
2015Detailed filing. Detailed filing data is available for this year.$27.2$23.0$4.19$19.6$22.1$2.56
2014Detailed filing. Detailed filing data is available for this year.$31.6$24.8$6.83$25.6$29.2$3.56
2013Summary only. Only limited summary data is available for this year.$28.1$17.7$10.4$26.1$28.3$2.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$5.44$12.6$27.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.5$6.06$11.4$28.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.5$4.87$12.6$26.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 15, 2025
Return Version
2023v6.0
Gross Receipts
$26,377,981
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,346,758$2,992,378▲ $645,620
Land, Buildings, and Equipment, Net$1,317,607$1,291,470▼ $26,137
Cash and Non-Interest-Bearing Accounts$1,329,167$974,829▼ $354,338
Prepaid Expenses and Deferred Charges$367,229$354,772▼ $12,457
Total Assets$16,753,892$18,451,311▲ $1,697,419
Other Assets Total$11,393,131$12,837,862▲ $1,444,731
Liabilities
Accounts Payable and Accrued Expenses$3,641,642$2,853,333▼ $788,309
Other Liabilities$372,515$2,137,543▲ $1,765,028
Total Liabilities$4,014,157$4,990,876▲ $976,719
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,900,134$11,054,316▲ $1,154,182
Net Assets With Donor Restrictions$2,839,601$2,406,119▼ $433,482
Total Net Assets Fund Balance$12,739,735$13,460,435▲ $720,700
Total Liabilities and Net Assets / Fund Balance$16,753,892$18,451,311▲ $1,697,419

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$46,485$3,353,683$3,400,168
Equipment$181,310$1,937,522$2,118,832
Land$1,063,675-$1,063,675
Other Assets Org$35,736--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Baron WongMedical DirectorFT$235,382$9,853$245,235
Melanie PayanalMedical DirectorFT$203,604$23,544$227,148
Elaine AbbeyRn-hospice LiaisonFT$168,063$19,820$187,883
Reid WatanabeClinical Program DirectorFT$152,538$21,807$174,345
Ian Dalton TaylorNurse PractitionerFT$146,275$21,190$167,465
Ryanne Lee Vierra NakamotoClinical Program DirectorFT$140,646$21,439$162,085
Tiffany NavarroHospice ManagerFT$137,307$20,759$158,066
Jennifer GeronimoRnFT$130,989$19,571$150,560
Emma VicenteRnFT$127,611$9,586$137,197

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Maunalani Nursing & Rehabilitation CenteNursing Home / Healthcare Services5113 MAUNALANI CIRCLE, Honolulu, HI 96816$844,609
Palolo Chinese HomeNursing Home / Healthcare Services2459 10TH AVENUE, Honolulu, HI 96816$716,794
Ann Pearl Care Home INCNursing Home / Healthcare Services45-181 WAIKALUA ROAD, Kaneohe, HI 96744$529,570
Good Samaritan Soc PohaiNursing Home / Healthcare Services45-090 NAMOKU ST, Kaneohe, HI 96744$527,011
Oahu Care FacilityNursing Home / Healthcare Services1808 S BERETANIA STREET, Honolulu, HI 96826$483,262
Revenue and Support

Revenue Composition

Contributions and Grants
$1,699,994
Program Service Revenue
$24,656,876
Investment Income
$17,245
Other Revenue
$3,866
All Other Contributions
$1,193,951
Change in Net Assets
$1,146,980

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,377,981
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,202
Total Revenue per Audited Statements
$26,385,183
Total Revenue per Form 990
$26,377,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,491,969
Salaries, Compensation, and Employee Benefits$10,739,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$7,740,012$1,260,002-$9,000,014
Other Salaries and Wages$7,520,058$1,224,195-$8,744,253
Other Employee Benefits$1,034,176$168,353-$1,202,529
Office Expenses$890,721$145,002-$1,035,723
Payroll Taxes$536,693$87,368-$624,061
Insurance$311,423$50,696-$362,119
All Other Expenses$179,974$29,297-$209,271
Pension Plan Contributions$144,643$23,546-$168,189
Other Expenses$109,520$17,829-$127,349
Depreciation Depletion$92,480$15,054-$107,534
Occupancy$54,464$8,866-$63,330
Total Functional Expenses$19,475,084$5,755,917$0$25,231,001

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$25,231,001
Total Expenses per Audited Statements$25,231,001
Total Expenses per Form 990$25,231,001
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$2,073,334
Deferred Income-other$64,209
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

Pursuant to the bylaws, the executive committee shall consist of the officers of the board of directors. The executive committee shall have the authority to bind st. Francis community health services (chs) in all matters relating to the regular business of chs during the period between meetings of the board, subject to any limitations imposed by the board of directors, and with understanding that all matters of major importance will be referred to the board of directors.

Form 990, Part VI, Section A, Line 6

The sole corporate member of st. Francis community health services is st. Francis healthcare system of hawaii.

Form 990, Part VI, Section A, Line 7A

St. Francis healthcare system of hawaii, as the sole corporate member, approves the appointment of the directors of st. Francis community health services.

Form 990, Part VI, Section A, Line 7B

St. Francis healthcare system of hawaii, as the sole corporate member, has the following powers reserved to approve the following: a) any change in the philosophy, mission, and/or purpose of the corporation; b) the adoption and/or amendment of the articles of incorporation; c) the adoption and/or amendment of the bylaws; d) the appointment of directors of the board, and removal of directors with or without cause; e) appoint the president of the corporation; f) appoint the chief executive; g) approve or disapprove any sale of all or substantially all of the assets and/or services, or any merger, consolidation, reorganization, divesting transaction or any similar transaction regarding the same, plus all other ancillary transactions necessary or appropriate to consummate the same; h) the dissolution of the corporation and disposition of assets; i) the purchase, sale, lease or mortgage of real property; to approve the purchase, sale, or gift of capital assets; j) the corporation's annual budget, including budgets for operations, capital expenditures, and cash flow.

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

The form 990 and supporting workpapers were reviewed by the chief financial officer of st. Francis healthcare system of hawaii and the company's tax advisors, kmh llp. A copy of the form 990 was provided to the board of directors prior to filing with the irs.

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

A conflict of interest questionnaire is completed prior to employment for all employees and directors. Conflict of interest questionnaires are reviewed by hr personnel and updated on an annual basis. After review by hr personnel, potential concerns are referred to management personnel and recommendations for resolutions of conflicts are referred to the corporate compliance officer. If a potential or identified conflict of interest cannot be resolved by the aforementioned officer, the matter will be referred to the organizational leadership team for advice and recommendation.

Form 990, Part VI, Section C, Line 19

The organization's government documents, conflict of interest policy, and financial statements are provided to the general public upon request.

Filing and Contact Details

Filer

Filer Name
St Francis Community Health Services
EIN
99-0325194
Phone
8085478066
Address
PO BOX 29700, HONOLULU, HI 96820-2100

Signing Officer

Name
Craig Shaner
Title
CFO
Phone
8085478066
Signed
2025-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Morimoto
Formed
1994
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
1
Employees
128
Volunteers
83

Preparer

Firm
Kmh Llp
Address
1003 BISHOP STREET SUITE 2400, HONOLULU, HI 96813
Preparer
Duane Akamine
Phone
8085262255
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1 and Part III, Line 1

St. Francis community health services (sfchs), a subsidiary of st. Francis healthcare system of hawaii, provides community-based care to meet the physical, spiritual, and psychosocial needs of clients and patients statewide. The sisters of st. Francis introduced many of these first-to-market healthcare programs in the state of hawaii. As part of st. Francis healthcare system of hawaii, st. Francis community health services carries on the legacy of st. Marianne cope and the sisters of st. Francis, who came to the islands in 1883 to care for those afflicted with hansen's disease. St. Francis community health services serves all those in need, including the most vulnerable, and offers charity care for those in need of financial assistance to carry on the healthcare system's mission of creating healthy communities in the spirit of christ's healing ministry.

Form 990, Part III, Line 4A

For the year ended june 30, 2024, st. Francis community health service's inpatient hospice facility had an aggregate of 4,198 in-patient days; outpatient hospice services had a total of 67,160 outpatient days. Health services for senior citizens provided 6,906 baths for qualified seniors. St. Francis community health services includes st. Francis hospice, the first and largest hospice program in the state, and the only hospice program accredited by the joint commission. It provides care for terminally ill in their homes, a freestanding, state-of-the-art inpatient facility in nuuanu, and in nursing homes throughout the community. St. Francis health services for senior citizens provides a range of personal care services in the homes of oahu's frail elders, including baths, showers and shampoos in their bed, tub or shower; routine nail, skin and hair care; oral care; shaving; and change in bed linens to give family caregivers a welcome break. This kupuna project program is primarily funded by the city & county of honolulu's elderly affairs division, state of hawaii's executive office on aging. St. Francis healthcare system of hawaii, client contributions, and generous donations from others supplement the government contractor to cover the costs associated with this service.

Form 990, Part IX, Line 11G

Medical-physicians: program service expenses 6,278. Management and general expenses 1,022. Fundraising expenses 0. Total expenses 7,300. Consulting & mgmt: program service expenses 11,276. Management and general expenses 1,836. Fundraising expenses 0. Total expenses 13,112. Pro fees-other contracted svcs: program service expenses 7,311. Management and general expenses 1,190. Fundraising expenses 0. Total expenses 8,501. Other: program service expenses 87. Management and general expenses 14. Fundraising expenses 0. Total expenses 101. Medical: program service expenses 105,504. Management and general expenses 17,175. Fundraising expenses 0. Total expenses 122,679. R&b medical: program service expenses 6,703,569. Management and general expenses 1,091,279. Fundraising expenses 0. Total expenses 7,794,848. Reps & maintenance: program service expenses 52,249. Management and general expenses 8,506. Fundraising expenses 0. Total expenses 60,755. R&m (biomed): program service expenses 8,437. Management and general expenses 1,373. Fundraising expenses 0. Total expenses 9,810. Hardware supp&maint: program service expenses 1,405. Management and general expenses 229. Fundraising expenses 0. Total expenses 1,634. Software supp&maint: program service expenses 430,308. Management and general expenses 70,050. Fundraising expenses 0. Total expenses 500,358. Purch svcs-other: program service expenses 413,588. Management and general expenses 67,328. Fundraising expenses 0. Total expenses 480,916.

FORM 990, PART XI, LINE 9:

Temp restricted donations 591,363. Insurance adjustments 155. Net assets release from restriction -1,025,000.

Financial Statement Notes

PART X, LINE 2:

The following is the fin 48 (asc 740) footnote from the consolidated audited financial statements of st. Francis healthcare system of hawaii, the filing organization's parent: the system recognizes the effect of income tax positions 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 effects recognized in the financial statements from such a position are measured based on the largest amount that has a greater than 50 percent likelihood of being realized upon ultimate settlement. Changes in recognition or measurement are reflected in the period in which the changes in judgment occurs. Any interest or penalties related to unrecognized tax benefits are classified as income tax expenses. The system did not accrue for any interest or penalties on unrecognized tax positions as of june 30, 2024 and 2023.

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