2024-11-13T12:49:49-08:00 2023-12-31 461211349 Linked Accounting LLP 612 N Kays Dr Ste 150 Kaysville UT 84037 990 2023-01-01 990093057 COMMUNITY ASSISTANCE CENTER COMM 8085372917 200 N VINEYARD BOULEVARD 152 HONOLULU HI 96817 ANDRICK C TONG Executive Director 2024-11-13 true true BRIAN E VAN CAMP CPA MTAX P00650012 3852622310 2023 2024-10-15 13:58:12Z ANDRICK C TONG 47-559 ALAWIKI ST KANEOHE HI 96744 435040 false X www.cachawaii.org X 1958 HI THE COMMUNITY ASSISTANCE CENTER IS A PRIVATE NONPROFIT ORGANIZATION WHICH ASSISTS OFFENDERS, EX-OFFENDERS, OFFENDERS FAMILIES, AND YOUTH INVOLVED WITH THE CRIMINAL JUSTICE SYSTEM TO ASSUME FULL AND PRODUCTIVE MEMBERSHIP IN THE COMMUNITY. In 2023, we saw a decrease in our revenue by 13%, with a reduction in number of clients and therapy sessions, as well as a decline in government funding. 7 7 7 0 453713 385730 35795 49310 0 9602 0 499110 435040 0 0 366088 312338 0 0 181371 208374 547459 520712 -48349 -85672 514413 391929 92662 37329 421751 354600 The Community Assistance Center is a private nonprofit organization which assists offenders, ex-offenders, offender's families, and youth involved with criminal justice system to assume full and productive membership in the community. false false 407948 49310 THE MISSION OF SOTP PROGRAM IS COMMUNITY SAFETY. WE ACCOMPLISH THIS MISSION BY PROVIDING OUR CLIENTS WITH INSIGHT INTO THE ORIGINS OF THEIR CRIMINAL BEHAVIOR, EMPATHY, AND A DETERMINATION TO NOT RE-OFFEND. THE CORE PROGRAM IN THE PRISONS HAS AN IMPRESSIVE SUCCESS RECORD: SINCE IT'S INCEPTION, APPROXIMATELY 94% OF THOSE WHO HAVE SUCCESSFULLY COMPLETED THE STATE SOT PROGRAM HAVE NOT BEEN CONVICTED OF COMMITTING A NEW SEXUAL OFFENSE. JAMP PROGRAM WORKS TO SIGNIFICANTLY REDUCE THE VIOLENT OFFENSES OF OUR CLIENTS AND IN TURN TO MAKE A POSITIVE DIFFERENCE IN THE QUALITY OF LIFE FOR OUR CLIENTS AND THOSE WHO COEXIST WITH THEM. JAMP PROVIDED SERVICES TO 8 JUVENILES. CAP program provides offenders and ex-offenders with counseling on job seeking and interviewing skills. The program also provides financial aid for state identification, clothing, referrals for clothes, and bus passes for job search purposes. CAP provided services to approximately 180 clients. 407948 true true false false false false false false false false true false false true 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 true 9 0 true 7 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true true false false true false false true true false false HI X MIRA HALL 8085372917 200 N VINEYARD BOULEVARD HONOLULU HI 96817 ANDRICK C TONG Executive Dir. 40.00 0.00 X 82428 0 8828 MIRA HALL Controller 40.00 0.00 X 80511 0 5992 ED SLAVISH BOARD MEMBER 1.00 0.00 X 0 0 0 GENE GROUNDS President 1.00 0.00 X X 0 0 0 JOHN THOMSON BOARD MEMBER 1.00 0.00 X 0 0 0 SARA BRYSON BOARD MEMBER 1.00 0.00 X 0 0 0 ARKIE KOEHL BOARD MEMBER 1.00 0.00 X 0 0 0 VICKI PAIGE BOARD MEMBER 1.00 0.00 X 0 0 0 NATHAN AIPA BOARD MEMBER 1.00 0.00 X 0 0 0 162939 14820 0 false false false 0 336503 49227 385730 PROGRAM SERVICE REVENUE 541900 49310 49310 49310 0 0 0 0 0 0 0 0 0 435040 49310 0 0 0 0 177759 129764 47995 0 75719 69522 6197 0 39468 13031 26437 19392 15246 4146 0 0 13707 8206 5501 0 0 0 46304 45131 1173 0 8579 4860 3719 0 0 72848 61832 11016 37524 37524 0 0 0 0 115 115 26404 21124 5280 MISCELLANEOUS EXPENSES 2132 1232 900 DUES & SUBSCRIPTIONS 526 349 177 EQUIPMENT RENT 235 127 108 0 520712 407948 112764 0 200 200 161774 125133 0 122700 72106 0 0 0 0 18196 10318 161809 160383 1541 1426 0 0 0 0 210002 182746 514413 391929 31626 22070 61036 15259 92662 37329 X 280127 192488 141624 162112 421751 354600 514413 391929 -85672 18521 X false true X true false X 586275 548016 537211 441713 376230 2489445 0 0 586275 548016 537211 441713 376230 2489445 19322 2470123 0 0 10532 9724 10600 21602 9500 61958 2551403 170808 0.96810 0.90490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 161809 160383 1426 1426 ASSETS HELD IN TRUST BY OTHERS 162112 Deposits 5375 Right of Use Asset 15259 182746 Lease Liability 15259 15259 X 453561 18521 18521 435040 435040 520712 520712 520712 Part X : FIN48 Footnote THE CENTER ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE CENTER RECOGNIZES 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, THE CENTER APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE CENTER HAS NOT RECOGNIZED ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST AND PENALTIES AS OF DECEMBER 31, 2023. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS.THE CENTER FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE CENTER IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. Form 990, Part VI, Section B, Line 11b FORM 990 IS PROVIDED TO THE BOARD DURING A BI-MONTHLY MEETING. Form 990, Part VI, Section B, Line 15a COMPENSATION FOR EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS HAS TO BE APPROVED BY THE BOARD DURING A BOARD MEETING. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.