2024-11-13T14:18:43-06:00 2023-12-31 830622727 THE CPA COLLECTIVE LLC 711 KAPIOLANI BOULEVARD SUITE 1430 HONOLULU HI 96813 990 2023-01-01 990213594 H U G S FOR HAWAII'S SERIOUSLY ILL CHILDREN AND THEIR FAMILIES HUGS 8087324846 3636 KILAUEA AVENUE HONOLULU HI 96816 CATHA COMBS TREASURER 8087324846 2024-11-12 1 0 RONELLE K MATSUNAMI CPA P01309535 8088331183 2024-11-12 2023 2024-10-15 13:58:12Z CATHA COMBS 3636 KILAUEA AVENUE HONOLULU HI 96816 700610 0 X WWW.HUGSHAWAII.ORG X 1982 HI TO STRENGTHEN HAWAII'S FAMILIES AND IMPROVE THEIR QUALITY OF LIFE AS THEY FACE THE EMOTIONAL AND FINANCIAL HARDSHIPS OF CARING FOR A SERIOUSLY ILL CHILD. 22 22 11 1356 0 0 1006452 611696 0 0 8770 39053 -109324 -5621 905898 645128 62194 47903 0 0 529881 578142 0 0 171948 285914 268901 877989 894946 27909 -249818 1597881 1461481 51276 46536 1546605 1414945 TO PROVIDE A WIDE RANGE OF SUPPORT SERVICES TO FAMILIES WITH CHILDREN, BIRTH TO AGE 21, DIAGNOSED WITH A LIFE-THREATENING ILLNESS. SERVICES ARE PROVIDED THROUGH PROGRAMS INCLUDING RESPITE, HOSPITAL VISITATION, PEER SUPPORT, FAMILY RESOURCES AND REFERRALS. 0 0 543966 47903 TO PROVIDE A WIDE RANGE OF SUPPORT SERVICES TO HAWAII'S FAMILIES WITH CHILDREN, BIRTH TO AGE 21, DIAGNOSED WITH A LIFE-THREATENING ILLNESS. SERVICES ARE PROVIDED THROUGH PROGRAMS INCLUDING HOSPITAL VISITATION, PEER SUPPORT ACTIVITIES, RESPITE, CONNECTION TO FAMILY RESOURCES AND REFERRALS, EMERGENCY FOOD DISTRIBUTION, AND EMERGENCY AIRFARE ASSISTANCE. SERVED 1,837 INDIVIDUALS IN 2023. 543966 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 11 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 HI X THE ORGANIZATION 8087324846 3636 KILAUEA AVENUE HONOLULU HI 96816 BEN MORGAN PRESIDENT 3.00 X X 0 0 0 CALVERT G CHIPCHASE IV PAST PRESIDENT 3.00 X X 0 0 0 KANANI KEALOHA-FALEAFINE PRESIDENT-ELECT 3.00 X X 0 0 0 JULIE HIRANO KANEKO VICE PRESIDENT 3.00 X X 0 0 0 CHARLES LOOMIS VICE PRESIDENT 3.00 X X 0 0 0 KEVIN YIM VICE PRESIDENT 3.00 X X 0 0 0 CATHA COMBS SECRETARY 3.00 X X 0 0 0 JOANN C LUMSDEN TREASURER 3.00 X X 0 0 0 CHRISTIAN D CHAMBERS DIRECTOR 2.00 X 0 0 0 RYAN CHAVOUSTIE DIRECTOR 2.00 X 0 0 0 DAVID CHING DIRECTOR 2.00 X 0 0 0 LAUREN DAWSON DIRECTOR 2.00 X 0 0 0 ERIN KIRIHARA DIRECTOR 2.00 X 0 0 0 PATRICK KLEIN DIRECTOR 2.00 X 0 0 0 IRIS MATSUMOTO DIRECTOR 2.00 X 0 0 0 TERRI OKADA DIRECTOR 2.00 X 0 0 0 KIRSTEN PENNAZ DIRECTOR 2.00 X 0 0 0 JODY SHIROMA DIRECTOR 2.00 X 0 0 0 ROBB TANAKA DIRECTOR 2.00 X 0 0 0 FRANKLIN TOKIOKA II DIRECTOR 2.00 X 0 0 0 KANANI KAOPUA DIRECTOR 2.00 X 0 0 0 GREG PIETSCH DIRECTOR 2.00 X 0 0 0 JOAN NAGUWA EXECUTIVE DIRECTOR UNTIL 2/23 40.00 X 14513 0 1150 AMY MORTON-SOGI EXECUTIVE DIRECTOR UNTIL 9/23 40.00 X 85656 0 0 MAUREEN PURINGTON EXECUTIVE DIRECTOR FROM 12/23 40.00 X 4231 0 0 104400 0 1150 0 0 0 0 0 16604 164696 21049 409347 99693 611696 39053 39053 49861 164696 55482 -5621 -5621 645128 0 0 33432 47903 47903 101187 21471 69447 10269 353104 240452 12065 100587 7799 4502 1401 1896 66565 38421 11962 16182 49487 28564 8893 12030 46956 46956 3638 3638 31811 18947 4768 8096 8886 5514 1708 1664 11795 6808 2120 2867 1632 951 306 375 2007 1158 361 488 11729 6770 2108 2851 SUPPLIES 72778 67903 45 4830 FAMILY AND OUTREACH SER 50973 50973 REPAIRS AND MAINTENANCE 9577 725 8547 305 MISCELLANEOUS 6882 2518 2294 2070 10237 386 2413 7438 894946 543966 179032 171948 22666 25779 519646 202971 27662 141462 10679 12726 178428 101413 67715 77015 949513 905216 0 96312 1597881 1461481 51276 46536 51276 46536 X 981769 719157 564836 695788 1546605 1414945 1597881 1461481 X -249818 43229 85987 -11058 X X 0 1 X 1 0 X 1114166 842307 1036743 1006452 611696 4611364 36000 36000 84000 36000 40800 232800 1150166 878307 1120743 1042452 652496 4844164 314636 4529528 20324 19526 19915 8770 39053 107588 311 311 4952063 0.91470 0.92080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 287206 14042 3754 1182 296312 309823 -17792 -3668 -1157 287206 302445 11976 3496 1102 309823 294578 12094 3417 810 302445 183243 100000 15865 3443 1087 294578 1.00000 1 0 89371 23889 65482 89057 77524 11533 77015 INTEREST IN PERPETUAL TRUST 96312 96312 X 811506 43229 126787 170016 641490 3638 3638 645128 932733 40800 625 41425 891308 3638 3638 894946 PART V, LINE 4: THE ENDOWMENT FUND IS HELD IN PERPETUITY AND DISTRIBUTIONS ARE USED TO CONTINUE THE OPERATIONS, PROJECTS, AND PROGRAMS OF THE ORGANIZATION. 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 HUGS' TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022 AND FOR THE YEARS THEN ENDED AND DETERMINED THAT HUGS HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. HUGS IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XII, LINE 2D - OTHER ADJUSTMENTS: DEPRECIATION RELATED TO DONATED ROOF 625. HUGS GALA 206625 164696 41929 39268 15144 206625 164696 41929 39268 15144 54412 -12483 1 THE ORGANIZATION PROVIDES EMERGENCY AIRFARE ASSISTANCE ALLOWING FAMILIES TO BE TOGETHER DURING A CHILD'S LIFE-SAVING MEDICAL TREATMENT ON THE MAINLAND OR OAHU. 41 11408 THE ORGANIZATION PROVIDES FINANCIAL ASSISTANCE TO ECONOMICALLY DISADVANTAGED FAMILIES. 8 36495 PART I, LINE 2: FAMILIES RECEIVING GRANTS ARE REFERRED BY HOSPITAL SOCIAL WORKERS FOR ASSISTANCE WITH EXPENSES DURING THEIR HOSPITALIZATION. MEDICAL CONDITIONS ARE VERIFIED BY THEIR PHYSICIANS. X SUPPLIES 67 50985 SELLING PRICE X TRAVEL 51 44146 SELLING PRICE X GIFT CARDS/PRIZES 80 26562 SELLING PRICE 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS CALCULATED BASED ON THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S TREASURER AND FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED. A COPY OF THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY REQUIRES OFFICERS AND DIRECTORS TO SIGN A CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD PRESIDENT ANNUALLY PERFORMS A REVIEW AND EVALUATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE DETERMINES AND APPROVES COMPENSATION. 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 XI, LINE 9: DEPRECIATION RELATED TO DONATED ROOF -625. 2022 AUDIT ADJUSTMENTS -10,433. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS FOR ITS INDEPENDENT ACCOUNTANT.