2024-07-23T09:14:44-04:00 2023-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-01-01 990233964 KONA HOSPITAL FOUNDATION KONA 8083224587 79-1019 HAUKAPILA ST KEALAKEKUA HI 96750 JASON IKAIKA HAUANIO CHAIR 8083224587 2024-07-17 true JASON IKAIKA HAUANIO 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-07-23 2023 2023-04-26 12:10:37Z JASON IKAIKA HAUANIO 79-1019 HAUKAPILA KEALAKEKUA HI 96750 1834043 false X KHFHAWAII.ORG X 1984 HI DEDICATED TO IMPROVING THE KONA COMMUNITY HOSPITAL FOR THE ENTIRE KONA COMMUNITY BY FUNDING MEDICAL TECHNOLOGY, EXPANDED SERVICES, AND ENHANCED FACILITIES THAT WOULD OTHERWISE BE UNAVAILABLE. 8 8 1 9 0 259722 1269546 0 60435 106327 340 9438 320497 1385311 346887 187910 0 35393 82178 0 17785 39011 44669 421291 314757 -100794 1070554 3761082 4846022 201504 201469 3559578 4644553 DEDICATED TO IMPROVING THE KONA COMMUNITY HOSPITAL FOR THE ENTIRE KONA COMMUNITY BY FUNDING MEDICAL TECHNOLOGY, EXPANDED SERVICES, AND ENHANCED FACILITIES THAT WOULD OTHERWISE BE UNAVAILABLE. false false 230047 187910 PROVIDE FUNDING FOR KONA HOSPITAL THROUGH GRANTS AND CONTRIBUTIONS. 230047 true true false false false false false false false false true true false false true true false false false false false false false false true false false true false false false false false false false false false false false false false false false false false false false true 0 0 1 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false HI X KONA HOSPITAL FOUNDATION 8083224587 79-1019 HAUKAPILA ST KEALAKEKUA HI 96750 JASON IKAIKA HAUANIO CHAIR 1.00 X X 0 0 0 PETER SR OLSON ESQ VICE CHAIR 1.00 X X 0 0 0 KAREN ZULKOWSKI TREASURER 1.00 X X 0 0 0 MARY ANN MEESON SECRETARY 1.00 X X 0 0 0 JO ANN IWANE TRUSTEE 1.00 X 0 0 0 JUDITH-ANN NAKAMARU TRUSTEE 1.00 X 0 0 0 PRISCILLA FIDEN TRUSTEE 1.00 X 0 0 0 LEE DOUGLAS GRAHAM MD TRUSTEE 1.00 X 0 0 0 JOEI FEKE EXECUTIVE DI 40.00 X 67533 0 6046 67533 6046 false false false 2719 1266827 2719 1269546 84369 84369 461363 439405 21958 21958 21958 18765 2719 9327 9438 9438 1385311 115765 187910 187910 73579 18395 44147 11037 2971 743 1782 446 5628 1407 3377 844 17325 6929 9529 867 2932 1205 929 798 889 356 489 44 MERCHANT SERVICE FEES 20070 12042 5017 3011 ADMINISTRATIVE EXPENSES 2120 1060 954 106 GENERAL EXCISE TAX 701 701 MEALS 632 632 314757 230047 66925 17785 218391 189781 232026 373955 6579 2200 2200 1570665 2625707 1740000 1650000 3761082 4846022 2836 2801 198668 198668 201504 201469 X 1563440 2696755 1996138 1947798 3559578 4644553 3761082 4846022 X 1070554 104421 -90000 X true X false true false X 214845 265877 389145 259722 1269546 2399135 23747 23747 238592 265877 389145 259722 1269546 2422882 144319 144044 245143 47472 58713 639691 144319 144044 245143 47472 58713 639691 1783191 30248 27882 89550 31674 84369 263723 30248 27882 89550 31674 84369 263723 6475 8438 14913 275315 293759 478695 291396 1362353 2701518 0.66010 0.47620 0.10000 0.13000 X true false false X true false PART IV, SECTION D, LINE 2 THE KONA HOSPITAL FOUNDATION ("FOUNDATION") WORKS CLOSELY WITH KONA COMMUNITY HOSPITAL ("HOSPITAL") CEO JAMES LEE, COMMUNITY PHYSICIANS, HOSPITAL MANAGERS, AND STAFF TO TARGET SIGNIFICANT HOSPITAL PROJECTS THAT REQUIRE FUNDING. MR. LEE DISCUSSES WHAT ARE/PROJECTS OF THE HOSPITAL NEED THE MOST HELP FROM THE FOUNDATION WITH THE CHAIRMAN ON A REGULAR BASIS. IN ADDITION, THE HOSPITAL SUBMITS A REQUEST FOR IMPROVEMENT/EQUIPMENT TO THE FOUNDATION. THE FOUNDATION CHAIRMAN THEN TAKES THE INFORMATION TO THE FOUNDATION'S BOARD WHERE THE PROJECTS ARE DISCUSSED AND VOTED ON. THE FOUNDATION'S HEADQUARTERS ARE LOCATED IN THE HOSPITAL, WHICH ALLOWS THE HOSPITAL'S STAFF TO CHECK IN WITH THE FOUNDATION, AND VICE VERSA, ON A DAILY BASIS. THIS HELPS TO MAINTAIN THE CLOSE AND CONTINUOUS WORKING RELATIONSHIP BETWEEN THE FOUNDATION AND THE HOSPITAL. PART IV, SECTION E, LINE 2A THE KONA HOSPITAL FOUNDATION ("FOUNDATION") WAS CREATED IN 1984 TO ACCEPT GIFTS AND SOLICIT DONATIONS FOR NEW MEDICAL TECHNOLOGY, EXPANDED SERVICES, AND ENHANCED FACILITIES FOR KONA COMMUNITY HOSPITAL ("HOSPITAL"). FUNDS ARE OBTAINED THROUGH DIRECT DONATIONS, PRIVATE AND PUBLIC GRANTS, INVESTMENTS, AND FUNDRAISING EVENTS. THROUGH THESE GRANTS AND CONTRIBUTIONS, THE FOUNDATION PROVIDED MONETARY SUPPORT OF 187,910 IN 2023. THESE FUNDS PROVIDED FISCAL SUPPORT TO DIFFERENT DEPARTMENTS AT THE HOSPITAL. DUE TO BUDGET CONSTRAINTS, SOME DEPARTMENTS WOULD NOT HAVE RECEIVED ANY NEW EQUIPMENT HAD IT NOT BEEN FOR THE FOUNDATION. THE FOUNDATION FUNDRAISERS ALSO BRING AWARENESS TO THE COMMUNITY ABOUT THE NEED FOR COMMUNITY SUPPORT FOR THE HOSPITAL. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2200 2200 PERPETUAL TRUST 1650000 F 1650000 UNCONDITIONAL PROMISES MADE 198668 198668 X 1409059 14421 9327 23748 1385311 1385311 324084 9327 9327 314757 314757 SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS CLASSIFIED AS A TAX EXEMPT ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE EFFECT OF UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. TAX RETURNS ARE OPEN FOR EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE APPLICABLE STATUTE OF LIMITATION EXPIRES. THE FOUNDATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. CURRENTLY THERE ARE NO EXAMINATIONS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 9,327 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSE 9,327 GENERAL FUNDRAI 21484 2719 18765 9327 21484 2719 18765 9327 9327 9438 true KONA COMMUNITY HOSPITAL 79-1019 HAUKAPILA ST KEALAKEKUA HI 96750 990262196 187910 SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 KONA HOSPITAL FOUNDATION ("FOUNDATION") AND THE KONA COMMUNITY HOSPITAL ("HOSPITAL") WORK CLOSELY TO IDENTIFY PROJECTS THAT REQUIRE THE SUPPORT AND FUNDING FROM THE FOUNDATION, AND MEET REGULARLY TO ENSURE THE NEEDS AND OBJECTIVES OF THE HOSPITAL ARE MET. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD WAS PROVIDED A COPY OF THE 990 FOR REVIEW BEFORE THE FORM WAS FILED. FORM 990, PAGE 6, PART VI, LINE 12C ALL MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST. PROCEDURES ARE IN PLACE TO ADDRESS CONFLICTS OF INTEREST, AND THE RAMIFICATIONS OF VIOLATING THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THIS PROCESS IS DOCUMENTED IN ANNUAL BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENT, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUATION OF PERPETUAL TRUST -90,000