2025-10-01T18:34:32-05:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-01-01 990246297 HOSPICE OF KONA INC HOSP 8083247700 PO BOX 4130 KAILUAKONA HI 96740 LAURA VARNEY CEO 8083247700 2025-10-01 1 0 RODNEY M HARANO P00389596 8085311040 2025-10-01 2024 2025-03-06 01:10:19Z LAURA VARNEY PO BOX 4130 KAILUAKONA HI 96740 3358766 0 X WWW.HOSPICEOFKONA.ORG X 1985 HI TO PROVIDE FAMILY-CENTERED SUPPORT, EDUCATION, AND CARE FOR THOSE APPROACHING END-OF-LIFE. 11 11 39 22 0 0 0 598900 3032839 2759866 -1429 0 0 0 3031410 3358766 0 0 0 0 2026026 2608359 0 0 413255 1284702 983487 3310728 3591846 -279318 -233080 2514272 2680863 1343855 1413996 1170417 1266867 TO PROVIDE FAMILY-CENTERED SUPPORT, EDUCATION AND CARE FOR THOSE APPROACHING END-OF-LIFE. 0 0 2754217 2759866 DIRECT SERVICE PATIENT CARE: HOSPICE OF KONA, INC. PROVIDES SERVICES TO TERMINALLY ILL PATIENTS AND PROVIDES 13 MONTHS OF BEREAVEMENT SERVICES TO THE PRIMARY BEREAVED, FAMILY OF HOSPICE PATIENTS, AND COMMUNITY MEMBERS. 2754217 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 13 0 1 39 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X HOSPICE OF KONA INC 8083247700 PO BOX 4130 KAILUAKONA HI 96740 SUSANA BULLARD BOARD CHAIR 1.00 1.00 X X 0 0 0 LYNN REINERT BOARD VICE CHAIR 1.00 1.00 X X 0 0 0 WILLIAM MEHL BOARD TREASURER 1.00 1.00 X X 0 0 0 KOA WOOLLEY BOARD CO-SECRETARY 1.00 1.00 X X 0 0 0 JENNIFER SHIMADA BOARD CO-SECRETARY 1.00 1.00 X X 0 0 0 LEO BONAMY BOARD DIRECTOR 1.00 1.00 X 0 0 0 KEVIN SHAW BOARD DIRECTOR 1.00 1.00 X 0 0 0 SCOTT AST BOARD DIRECTOR 1.00 1.00 X 0 0 0 DIANDRA DICKINSON BOARD DIRECTOR 1.00 1.00 X 0 0 0 SARA LEBRUN SCOTT BOARD DIRECTOR 1.00 1.00 X 0 0 0 DARL GLEED BOARD DIRECTOR 1.00 1.00 X 0 0 0 LAURA VARNEY CEO 20.00 20.00 X 188057 0 18482 SHERRY ELLIS RN CASE MANAGER 40.00 X 105766 0 4968 MELISSA ENZWEILER ON-CALL RN 40.00 X 109698 0 14715 403521 0 38165 3 0 1 0 MELANIE PAYANAL 45-179 LILIPUNA RD HOUSE N KANEOHE HI 96744 CONTRACTED MEDICAL DIRECTOR 304300 1 598900 598900 PATIENT SERVICES 621610 2759866 2759866 2759866 3358766 2759866 0 0 206539 206539 2050672 1794474 31889 224309 22905 20360 2545 104168 92594 11574 224075 179259 22409 22407 19474 19474 2648 1774 874 138594 69179 33253 36162 33860 22686 11174 249595 124797 62399 62399 69486 69486 12817 1917 10900 22746 22746 21728 10864 5432 5432 28083 22467 2808 2808 PATIENT AND MEDICAL SUP 219528 219528 BAD DEBT EXPENSE 74905 74905 REPAIRS AND MAINTENANCE 51080 25540 12770 12770 MISCELLANEOUS 38943 24387 4453 10103 3591846 2754217 424374 413255 130208 9813 335909 255233 1006122 307868 716134 698254 1332021 1717563 2514272 2680863 176104 206933 533575 518369 634176 688694 1343855 1413996 X -77383 218467 1247800 1048400 1170417 1266867 2514272 2680863 -233080 -199400 528930 0 X 0 1 X 1 0 X 6445 377241 757200 528930 598900 2268716 6445 377241 757200 528930 598900 2268716 2268716 15066 13725 36000 42000 0 106791 2375507 13876568 0.95500 0.81810 X SCHEDULE A, PART II, LINE 1 THE ORGANIZATION HAS REVISED THE PRIOR YEAR FIGURES ON SCHEDULE A, PART II, LINE 1 TO PROPERLY REFLECT CONTRIBUTIONS RECEIVED FROM ITS RELATED ORGANIZATION, HOSPICE OF KONA FOUNDATION. THESE AMOUNTS WERE PREVIOUSLY INCLUDED ON THE BALANCE SHEET AND REPORTED AS PRIOR PERIOD ADJUSTMENTS ON 990, PART XI, LINE 8. IN ADDITION, THE PRIOR YEAR PUBLIC SUPPORT PERCENTAGE ON SCHEDULE A, PART II, LINE 15 WAS RECALCULATED TO REFLECT THE CHANGES ABOVE. THESE CORRECTIONS ARE REFLECTED IN THE CURRENT YEAR'S SCHEDULE A, AND NO AMENDMENT TO PRIOR YEAR FILINGS HAS BEEN MADE, AS THE ERROR DID NOT MATERIALLY AFFECT THE ORGANIZATION'S PUBLIC CHARITY STATUS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 476 476 0 PART II-B, LINE 1: HOSPICE OF KONA BELONGS TO NHPCO AND A PORTION OF ITS DUES ARE FOR LOBBYING. 1247800 199400 1048400 1587700 339900 1247800 1603400 32811 48511 1587700 1423500 293625 113725 1603400 1156000 282566 15066 1423500 1.00000 1 0 223180 223180 604978 159091 445887 15986 5721 10265 161978 143056 18922 698254 BENEFICIAL INTEREST IN PERPETUAL TRUST 1048400 SECURITY DEPOSIT 4500 OPERATING LEASE RIGHT-OF-USE ASSET 664663 1717563 SETTLEMENT PAYOUTS 23372 INTERCOMPANY ACCOUNTS 659 OPERATING LEASE LIABILITY 664663 688694 X 3591530 831664 831664 2759866 598900 598900 3358766 4217802 700861 700861 3516941 74905 74905 3591846 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS CONSIST OF ONE INDIVIDUAL FUNDS THAT IS TO BE USED FOR REPAIRS AND MAINTENANCE OF THE RESIDENTIAL CARE FACILITY AND FOR MAJOR EQUIPMENT PURCHASES. PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF HOK AND THE FOUNDATION AS OF DECEMBER 31, 2024 AND 2023, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. HOK AND THE FOUNDATION ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: HOSPICE OF KONA FOUNDATION REVENUE 756,759. BAD DEBT EXPENSE 74,905. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM HOSPICE OF KONA FOUNDATION 598,900. PART XII, LINE 2D - OTHER ADJUSTMENTS: HOSPICE OF KONA FOUNDATION EXPENSES 700,861. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 74,905. X X 0 0 0 0 0 0 0 0 0 LAURA VARNEY CEO 188057 0 0 0 0 0 5725 0 12757 0 206539 0 0 0 CHARLES IAELA FAMILY MEMBER OF LAURA VARNEY, CEO 15600 INDEPENDENT CONTRACTOR - DURABLE MEDICAL EQUIPMENT MAINTENANCE, ORGANIZATION, ASSEMBLY, AND DELIVERY. 0 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS PROVIDED TO EVERY BOARD MEMBER AND THE BOARD FINANCE COMMITTEE MUST GIVE APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C HOSPICE OF KONA, INC.'S BOARD MEMBERS ANNUALLY DISCUSS AND SIGN THE CONFLICT OF INTEREST POLICY AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15A HOSPICE OF KONA, INC.'S BOARD OF DIRECTORS DETERMINES THE CEO'S COMPENSATION AS PART OF THE CEO'S ANNUAL REVIEW PROCESS. THE BOARD DETERMINES ANY CHANGES TO COMPENSATION BASED ON THE MOST CURRENT MVI COMPENSATION SURVEY AVAILABLE, AND DOCUMENTS ANY CHANGES IN THE CEO'S PERSONNEL FILE. THE PROCESS WAS LAST UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 HOSPICE OF KONA, INC. MAKES ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. HOSPICE OF KONA FOUNDATION 75-5925 WALUA ROAD 202 KAILUAKONA HI 967455311 843414418 RAISE COMMUNITY AWARENESS AND FUNDING IN SUPPORT OF HOSPICE OF KONA INC. HI 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 1 0 0