2025-11-15T07:29:55-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-01-01 814868431 LIVE WELL INC LIVE 8082187000 4389 MALIA STREET HONOLULU HI 96821 AUDREY MORABITO VICE PRESIDENT & CFO 8082187000 2025-11-13 1 0 KURT BENNION CPA P01469618 4252506100 2025-11-13 2024 2025-03-06 01:10:19Z CRAIG R COURTS 4389 MALIA STREET HONOLULU HI 96821 960248 0 X N/A X 2017 HI OPERATE AN ADULT DAY CARE PROGRAM AND A COMMUNITY-BASED PROGRAM. 6 5 17 5 0 0 800 0 887663 960248 0 0 0 0 888463 960248 0 0 0 0 516179 580555 0 0 0 405764 418463 921943 999018 -33480 -38770 421493 1133734 371795 1122806 49698 10928 LIVE WELL, INC. OPERATES AN ADULT DAY CARE PROGRAM, LIVE WELL AT IWILEI. 0 0 901042 0 960248 LIVE WELL PROVIDES SUPERVISION OF THE DAILY ACTIVITIES OF UP TO 80 SENIORS DURING THE WORKING HOURS OF THEIR CAREGIVERS, INCLUDING MEALS (A CONTINENTAL BREAKFAST, A HOT LUNCH AND A VARIETY OF SNACKS); ACTIVITIES SUCH AS GAMES AND PUZZLES, PHYSICAL THERAPY, INDOOR GARDENING, VISITS BY PETS, MUSIC, OLD MOVIES, TELEVISION SHOWS, CRAFTS, COOKING CLASSES, OUTINGS, AND EDUCATIONAL PROGRAMS; AND ATTENTION TO SAFETY CONCERNS. THE PROGRAM SERVES APPROXIMATE THIRTY SENIORS ON A DAILY BASIS, MONDAY THROUGH FRIDAY FROM 7:30 AM UNTIL 5:30 PM EXCEPT ON RECOGNIZED HOLIDAYS. PROVISIONS MAY BE MADE FOR EARLIER DROP-OFFS AND LATER PICK UPS. 901042 1 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 1 0 0 0 1 2 0 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X AUDREY MORABITO 8082187000 4389 MALIA STREET HONOLULU HI 96821 CRAIG R COURTS PRESIDENT/CEO 2.00 48.00 X X 0 589388 29527 AUDREY MORABITO VICE PRESIDENT & CFO 2.00 48.00 X 0 313562 22137 MARIA KINSLER VICE PRESIDENT & COO 2.00 48.00 X 0 272408 25285 ROSS MURAKAMI CHAIR 0.50 6.50 X X 0 0 0 JON MCKENNA SECRETERY 0.50 6.50 X X 0 0 0 FRANK TOKIOKA II TREASURER 0.50 6.50 X X 0 0 0 IRIS MATSUMOTO DIRECTOR 0.50 3.00 X 0 0 0 SON-JAI PAIK DIRECTOR 0.50 6.50 X 0 0 0 0 1175358 76949 0 0 1 0 0 SERVICE REVENUES 623000 960248 960248 960248 960248 960248 0 0 436194 436194 15359 15359 97352 97352 31650 31650 95777 95777 2199 2199 4158 4158 514 514 3380 3380 1824 1824 158972 158972 3135 3135 12497 12497 FOOD COSTS 110085 110085 PROGRAM SUPPLIES 19878 19878 DUES & SUBSCRIPTIONS 3455 3455 BAD DEBT EXPENSE 2465 2465 124 124 999018 901042 97976 0 279586 997218 12942 20635 586 206350 192808 26040 13542 102339 102339 421493 1133734 95429 58768 7333 6198 269033 1057840 371795 1122806 X 49698 10928 49698 10928 421493 1133734 -38770 0 X X 0 1 X 1 0 X 124282 551507 19375 800 695964 490092 613036 842590 887663 960248 3793629 614374 1164543 861965 888463 960248 4489593 0 173854 120141 332879 306909 308792 1242575 173854 120141 332879 306909 308792 1242575 3247018 10000 10000 624374 1164543 861965 888463 960248 4499593 0.72160 0.73250 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME 206350 192808 13542 13542 SECURITY DEPOSITS 5000 DUE FROM RELATED ORGANIZATIONS 97339 102339 DUE TO RELATED ORGANIZATIONS 1057840 1057840 X PART X, LINE 2: LIVE WELL, INC. HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS NONPROFIT CORPORATIONS, EXEMPT FROM FEDERAL INCOME TAX AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. X X X X X 0 0 0 1 1 0 0 0 0 CRAIG R COURTS PRESIDENT/CEO 0 457624 0 131764 0 0 0 14297 0 15230 0 618915 0 0 AUDREY MORABITO VICE PRESIDENT & CFO 0 312162 0 1400 0 0 0 9364 0 12773 0 335699 0 0 MARIA KINSLER VICE PRESIDENT & COO 0 219699 0 52709 0 0 0 6799 0 18486 0 297693 0 0 PART I, LINE 5 THE MANAGEMENT TEAM CAN RECEIVE BONUSES FROM KAHALA NUI SENIOR LIVING THAT ARE BASED ON SEVERAL VARIABLES INCLUDING FINANCIAL PERFORMANCE, RESIDENT SATISFACTION, AND GROWTH. FORM 990, PART VI, SECTION A, LINE 3 MOST EMPLOYEE SERVICES, INCLUDING MANAGEMENT SERVICES, ARE PROVIDED BY KAHALA NUI SENIOR LIVING, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S SOLE MEMBER IS KAHALA NUI SENIOR LIVING. FORM 990, PART VI, SECTION A, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY KAHALA NUI SENIOR LIVING, THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER, KAHALA NUI SENIOR LIVING, HAS THE POWER TO AMEND THE ORGANIZATION'S ARTICLES OR BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE CFO AND CEO PRIOR TO BOARD REVIEW. UPON THEIR APPROVAL, THE FORM WAS SUBMITTED TO THE AUDIT COMMITTEE OF THE KAHALA NUI SENIOR LIVING BOARD OF DIRECTORS. AFTER THE AUDIT COMMITTEE'S REVIEW, THE FORM 990 WAS REVIEWED BY THE BOARD OF DIRECTORS WITH A RECOMMENDATION FROM THE AUDIT COMMITTEE TO APPROVE THE FORM 990. IF THE BOARD OF DIRECTORS HAD ANY COMMENTS, QUESTIONS, OR SUGGESTIONS, THESE WERE CONSIDERED PRIOR TO FILING. AFTER ALL ISSUES WERE ADDRESSED, THE DRAFT WAS FINALIZED AND FILED BY THE ORGANIZATION'S ACCOUNTANTS. FORM 990, PART VI, SECTION B, LINE 12C BY SIGNING AN ANNUAL CONFLICT OF INTEREST STATEMENT, ALL OFFICERS, DIRECTORS, OR TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE WHETHER THEY HAVE CONFLICTS OF INTEREST IN REGARDS TO THE ORGANIZATION. NO MEMBER OF THE BOARD OF DIRECTORS SHALL PARTICIPATE IN ANY DISCUSSION OR VOTE ON ANY MATTER IN WHICH HE OR SHE OR A MEMBER OF HIS OR HER IMMDIATE FAMILY HAS A POTENTIAL CONFLICT OF INTEREST DUE TO HAVING MATERIAL ECONOMIC INVOLVEMENT REGARDING THE MATTER BEING DISCUSSED. WHEN SUCH A SITUATION PRESENTS ITSELF, THE DIRECTOR MUST ANNOUNCE HIS OR HER POTENTIAL CONFLICT, DISQUALIFY HIMSELF OR HERSELF, AND BE EXCUSED FROM THE MEETING UNTIL DISCUSSION IS OVER ON THE MATTER INVOLVED. FORM 990, PART VI, SECTION B, LINE 15A IN THE ORGANIZATION'S DETERMINATION OF THE PRESIDENT/CE0'S COMPENSATION, ITS EXECUTIVE COMMITTEE REVIEWED THE QUALIFICATIONS OF THE PRESIDENT/CEO USING INDUSTRY-RELATED INFORMATION GATHERED BY AN INDEPENDENT THIRD-PARTY EXECUTIVE COMPENSATION CONSULTANT AND INTERNAL SALARIES MANAGEMENT ERSONNEL. IN 2025, THE PROCESS INCLUDED COMPARABILITY DATA, REVIEW AND APPROVAL BY INDEPENDENT PERSONS, AND CONTEMPORANEOUS SUBSTANTIATION. THE COMPENSATION OF OTHER OFFICERS IS REVIEWED AND APPROVED BY THE PRESIDENT/CEO, USING INDUSTRY-RELATED INFORMATION PROVIDED BY AN INDEPENDENT THIRD-PARTY EXECUTIVE COMPENSATION CONSULTANT. IN 2025, THE PROCESS INCLUDED COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS OPEN TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. KAHALA NUI SENIOR LIVING INC 4389 MALIA STREET HONOLULU HI 96821 814797420 SUPPORT SUBSIDIARY ORGANIZATIONS HI 501(C)(3) LINE 12C, III-FI N/A 0 KAHALA SENIOR LIVING COMMUNITY INC 4389 MALIA STREET HONOLULU HI 96821 990290103 SENIOR LIVING HI 501(C)(3) LINE 10 KAHALA NUI SENIOR LIVING 0 KAHALA NUI SENIOR LIVING FOUNDATION INC 4389 MALIA STREET HONOLULU HI 96821 814851343 FUNDRAISING HI 501(C)(3) LINE 10 KAHALA NUI SENIOR LIVING 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0