2024-11-15T07:24:11-00:00 2023-12-31 990291480 WACHI & WATANABE CPA INC 201 MERCHANT ST STE 2350 HONOLULU HI 96813 990 2023-01-01 990073515 MOILIILI COMMUNITY CENTER MOIL 8089551555 2535 S KING STREET HONOLULU HI 96826 JON TERAIZUMI BOARD PRESIDENT 8089551555 2024-11-15 true STANLEY S WACHI P00093460 8085364444 2024-11-15 2023 2024-10-15 13:58:12Z JON TERAIZUMI 2535 S KING STREET HONOLULU HI 96826 1719270 false X WWW.MOILIILICC.ORG X 1945 HI ENRICHING OUR LIVES AND OUR MOILIILI COMMUNITY BY PROVIDING THE RESIDENTS OF MOILIILI AND SURROUNDING COMMUNITIES WITH THE SUPPORT, SERVICES AND PROGRAMS TO ENHANCE INDIVIDUAL, FAMILY, AND COMMUNITY LIFE. 19 19 54 570 0 797113 923711 573980 494491 3049 7929 287673 293139 1661815 1719270 0 0 1085195 1145295 0 28002 509260 523063 1594455 1668358 67360 50912 2534987 2611619 140184 165904 2394803 2445715 X ENRICHING OUR LIVES AND OUR MOILIILI COMMUNITY BY PROVIDING THE RESIDENTS OF MOILIILI AND SURROUNDING COMMUNITIES WITH THE SUPPORT, SERVICES, AND PROGRAMS TO ENHANCE INDIVIDUAL, FAMILY, AND COMMUNITY LIFE. false false 438538 254793 CHILDCARE - PROVIDED AFTERSCHOOL CARE AND ALL DAY CARE DURING VACATION PERIODS AS A SERVICE FOR WORKING PARENTS. AVERAGE ATTENDANCE IS 45 CHILDREN PER MONTH. 399775 COMPREHENSIVE SENIOR CITIZENS - CLASSES AND ACTIVITIES ARE PROVIDED FOR THE BENEFIT AND ENJOYMENT OF SENIOR CITIZENS. APPROXIMATELY 542 SENIORS ATTENDED THIS PROGRAM. 236646 147975 KUPUNA SUPPORT - THE KUPUNA SUPPORT CENTER OFFERS A PLACE FOR FRAIL AND NOTSOFRAIL SENIORS TO GATHER AND SOCIALIZE WITH OTHERS. THE PROGRAM TARGETS ISOLATED SENIORS WHO ARE ALONE DURING THE DAY AND WHO ARE IN NEED OF MENTAL AND PHYSICAL STIMULATION TO MAINTAIN THEIR CURRENT LEVEL OF FUNCTIONING, THUS DELAYING THE NEED FOR MORE SUPPORTIVE CARE. AVERAGE ATTENDANCE IS APPROXIMATELY 22 SENIORS PER MONTH. 245504 158319 1320463 true true false false false false false false false true true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 54 true false false false false false false false false false false false false X 19 19 true false false false true true false true true false false true true true true true true true true false HI X NADINE NISHIOKA 8089551555 2535 S KING STREET HONOLULU HI 96826 NADINE NISHIOKA EXECUTIVE DIRECTOR 040.00 X 114563 0 0 KOKI AKAMINE DIRECTOR 001.00 X 0 0 0 DONNA S HASHIMOTO TRUSTEE 001.00 X 0 0 0 GRANT KAGIMOTO TREASURER/SECRETARY 002.00 X X 0 0 0 MICHAEL KRAFT DIRECTOR 001.00 X 0 0 0 ELIZABETH LUM DIRECTOR 001.00 X 0 0 0 CYNTHIA MANABE DIRECTOR 001.00 X 0 0 0 DIANE NONAKA DIRECTOR 001.00 X 0 0 0 SHELLY TALARO KAMAKURA 1ST V.P. 002.00 X X 0 0 0 MIU LAN OMAN 2ND V.P. 002.00 X X 0 0 0 LAURA RUBY DIRECTOR 001.00 X 0 0 0 MICHAEL MINOGUE 3RD V.P. 001.00 X X 0 0 0 CARL TAKAMURA TRUSTEE 002.00 X 0 0 0 JON TERAIZUMI BOARD PRESIDENT 002.00 X X 0 0 0 SIDNEY KANAZAWA CHAIRMAN 002.00 X X 0 0 0 REESE NAKAMURA TRUSTEE 001.00 X 0 0 0 WALTER OZAWA TRUSTEE 001.00 X 0 0 0 LAWRENCE OKINAGA TRUSTEE 001.00 X 0 0 0 GERARD SAKAMOTO DIRECTOR 001.00 X 0 0 0 114563 1 false false false 18145 775342 130224 923711 CHILD CARE 624410 254793 254793 USER FEES SENIOR CENTER 713990 147975 147975 JAPANESE SCHOOL 611600 90533 90533 PROGRAM INCIDENTAL REVENUE 611710 1190 1190 494491 7929 7929 226543 226543 226543 226543 THRIFT SHOP SALES 459510 65580 65580 MISCELLENEOUS 900099 1016 1016 66596 1719270 561087 234472 0 0 0 0 114562 63009 40097 11456 0 781390 678988 91892 10510 0 171075 143960 23198 3917 78268 67935 8921 1412 0 0 0 0 0 80801 60883 19918 0 41678 38319 3154 205 0 0 151482 119446 32036 25210 24267 943 0 1370 404 966 0 0 117203 57155 60048 1214 1214 EQUIPMENT RENTAL MAINTANENCE 53431 43462 9969 PRINTING 7504 5796 1424 284 POSTAGE 1341 792 370 179 PROGRAM EXPENSES 7752 5638 2114 34077 10409 23629 39 1668358 1320463 319893 28002 912 746 857389 668465 193555 330120 47254 27001 28952 16888 4521409 3139231 1221787 1382179 185138 186220 2534987 2611619 105451 125254 28106 33974 6627 6676 140184 165904 X 2207018 2254335 187785 191380 2394803 2445715 2534987 2611619 50912 X false true X true false X 427618 649744 853171 797113 923711 3651357 427618 649744 853171 797113 923711 3651357 3651357 318052 251825 236909 228795 234472 1270053 115286 23652 59624 61927 66596 327085 5248495 0.69570 0.64240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 184404 3020 102833 84591 184221 2535 2352 184404 182821 2535 1135 184221 182798 2550 2527 182821 182716 2122 2040 182798 0.27000 0.73000 true false 27384 27384 3462039 2407459 1055996 549327 286907 266663 482659 444864 32136 1382179 Financial derivatives and other financial products Closely-held equity interests CASH HELD FOR OTHER 734 INVESTMENT IN PERMANENT ENDOWMENT 185486 186220 Federal income taxes CASH HELD FOR OTHERS 4419 RENT DEPOSIT 2257 6676 X 1724291 5021 5021 1719270 1719270 1673379 5021 5021 1668358 1668358 V 4 INTERESTS FROM THE WEINBERG ENDOWMENT IS USED TO SUPPORT THE MAINTANENCE AND UTILITIES OF THE MULTI-PURPOSE BUILDING ON THE CENTERS PROPERTY. INTERESTS FROM THE HERITAGE CIRCLE ENDOWMENT FUND WILL BE USED TO ENHANCE THE CENTERS PROGRAM AND MAY BE USED TO SUPPORT A SCHOLARSHIP FUND FOR CHILDREN AND SENIORS WHO CANT AFFORD TO PARTICIPATE IN PROGRAMS. X 2 MCC ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, MCC WOULD RECOGNIZE 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. AT THE ADOPTION DATE, MCC APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATION HAS REMAINED OPEN, INCLUDING MCCS STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF THE IMPLEMENTATION OF UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, MCC HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF DECEMBER 31, 2022. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. MCC FILES INCOME TAX RETUNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGEMENT TO APPLY. WITH FEW EXCEPTIONS, MCC IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL OR NON- U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2018. Form 990, Part III, Line 4d Program Service Expenses 245,504, Grants and allocations 0, Revenue 158,319 JAPANESE LANGUAGE SCHOOL - JAPANESE LANGUAGE CLASSES ARE OFFERED AS PART OF THE AFTERSCHOOL CARE PROGRAM. AVERAGE ATTENDANCE IS APPROXIMATELY 34 STUDENTS PER MONTH. INFORMAL EDUCATION - PROVIDED OPPORTUNITIES TO RESIDENTS FOR INCREASING AND OBTAINING KNOWLEDGE AND SKILLS THROUGH INFORMAL AND LEISURE TIME ACTIVITIES. APPROXIMATELY 0 PARTICIPANTS DURING THE YEAR. THRIFT STORE - PROVIDED A SETTING WHERE NEEDY PERSONS MAY RECEIVE VARIOUS GOODS FOR FREE OR AT SUBSIDIZED PRICES. ALSO WHERE OTHER SOCIAL AND HUMAN NEEDS MAY BE IDENTIFIED FOR REFERRAL. THE COURT SYSTEM MAY REFER INDIVIDUALS TO THE THRIFT STORE TO WORK OFF COMMUNITY SERVICE HOURS IMPOSED UPON THEM. APPROXIMATELY 428 TRANSACTIONS PER MONTH. Form 990, Part VI, Section A, Line 2 JON TERAIZUMI, BOARD PRESIDENT AND SHELLY K. TALARO KAMAKURA, 1ST V.P. ARE COUSINS. Form 990, Part VI, Section A, Line 6 YES, MCC HAS MEMBERS. Form 990, Part VI, Section A, Line 7A YES, IT DOES. Form 990, Part VI, Section B, Line 11B THE FINANCE COMMITTEE REVIEWS THE DRAFT COPY OF THE 990. A COPY OF THE 990 IS AVAILABLE AT THE EXECUTIVE BOARD MEETING AND AT THE FULL BOARD MEETING PRIOR TO FILING THE TAX RETURN. THE FORM 990 IS ALSO EMAILED TO THOSE BOARD MEMBERS THAT PROVIDE AN EMAIL ADDRESS TO THE CENTER. Form 990, Part VI, Section B, Line 12C BOARD MEMBERS AND KEY EMPLOYEES ARE ASKED TO SIGN THE CONFLICT OF INTEREST STATEMENT. THE BOARD IS ALWAYS COGNIZANT OF A POTENTIAL CONFLICT OF INTEREST BEFORE TAKING A VOTE AND WILL HAVE THE MEMBER EXCUSE HIMSELF/HERSELF FROM THE VOTE, IF A CONFLICT EXISTS. Form 990, Part VI, Section B, Line 15 THE SALARY LEVELS OF THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT IS REVIEWED IN COMPARISON WITH ALOHA UNITED WAYS DATA OF THE COMPENSATION OF OTHER NON PROFIT AGENCIES IN THE STATE AND SIMILAR INFORMATION FROM THE HAWAII EMPLOYERS COUNCIL, HAWAII COMMUNITY FOUNDATION, AND NATIONAL NON PROFIT PUBLICATIONS. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS ARE FILED WITH THE STATE OF HAWAII REGISTRATION DIVISION AND THE STATE ATTORNEY GENERALS OFFICE AND CAN BE REQUESTED. ALL OF THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC FROM MOILIILI COMMUNITY CENTER. IF COPIES ARE REQUESTED, A NOMINAL COPY FEE IS CHARGED.