2025-10-03T16:02:28-05:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-01-01 990280498 FAMILY PROGRAMS HAWAII FAMI 8085219531 801 SOUTH KING STREET HONOLULU HI 96813 MARTY OLIPHANT BOARD CHAIR 8085219531 2025-10-03 1 0 RODNEY M HARANO P00389596 8085311040 2025-10-03 2024 2025-03-06 01:10:19Z LA'AKEA YOSHIDA 801 SOUTH KING STREET HONOLULU HI 96813 3381683 0 X FAMILYPROGRAMSHAWAII.ORG X 1990 HI TO STRENGTHEN YOUTH AND FAMILIES THROUGH HIGH QUALITY PREVENTION, SUPPORT, AND TRANSITION SERVICES. 14 14 70 834 0 0 3042826 3103044 228816 254632 465 9471 66635 14536 3338742 3381683 198863 232574 0 0 2393688 2249970 0 0 154197 852351 870672 3444902 3353216 -106160 28467 2119300 1912285 758125 522643 1361175 1389642 X THE MISSION OF THE ORGANIZATION IS TO STRENGTHEN YOUTH AND FAMILIES THROUGH HIGH QUALITY PREVENTION, SUPPORT, AND TRANSITION SERVICES. 0 0 2519470 232574 264030 THE FOLLOWING SERVICES WERE PROVIDED IN THE FURTHERANCE OF THE ORGANIZATION'S MISSION: THE FAMILY STRENGTHENING CENTER IS A COMMUNITY MENTAL HEALTH CENTER THAT PROVIDES SERVICES TO CULTURALLY, SOCIALLY, AND ECONOMICALLY DIVERSE CHILDREN AND THEIR FAMILIES. THE MISSION OF THE CENTER IS TO PROMOTE HEALTHY DEVELOPMENT OF CHILDREN BY STRENGTHENING THEIR FAMILIES THROUGH A MULTIDISCIPLINARY APPROACH.HOOMALU O NA KAMALII IS A RECEIVING HOME FOR CHILDREN ENTERING THE CHILD WELFARE SYSTEM ON OAHU, HAWAII. THE GOAL OF THIS HOME IS TO KEEP CHILDREN SAFE UNTIL THEY CAN BE REUNIFIED WITH THEIR PARENTS, PLACED WITH APPROPRIATE KIN OR WITH CULTURALLY SIMILAR RESOURCE PARENTS IN THEIR COMMUNITY.VOLUNTARY CASE MANAGEMENT (VCM) PROGRAM SERVES FAMILIES ON OAHU WHO HAVE BEEN REFERRED BY CHILD WELFARE SERVICES (CWS) AFTER A REPORT TO THE CHILD ABUSE AND NEGLECT HOTLINE HAS BEEN MADE AND THE FAMILY HAS BEEN IDENTIFIED AS MODERATE TO MODERATE HIGH RISK. 2519470 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 70 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X LA'AKEA YOSHIDA 8085219531 801 SOUTH KING STREET HONOLULU HI 96813 MARTY OLIPHANT BOARD CHAIR 0.50 X X 0 0 0 GREG SCHLAIS VICE CHAIR, GOVERNANCE 0.50 X X 0 0 0 CARYN OKINAGA VICE-CHAIR, A & F 0.50 X X 0 0 0 MARK NISHIYAMA VICE-CHAIR, DEV & COMMUNICATIONS 0.50 X X 0 0 0 REED KONDO SECRETARY 0.50 X X 0 0 0 JOHN KEENE BOARD MEMBER 0.50 X 0 0 0 PETER PHILLIPS BOARD MEMBER 0.50 X 0 0 0 KEOKI NOJI BOARD MEMBER 0.50 X 0 0 0 PAUL ARINAGA BOARD MEMBER 0.50 X 0 0 0 RYAN OBRERO BOARD MEMBER 0.50 X 0 0 0 JENNIFER AQUINO BOARD MEMBER 0.50 X 0 0 0 C MOKIHANA MALDONADO BOARD MEMBER 0.50 X 0 0 0 AUGIE TULBA BOARD MEMBER 0.50 X 0 0 0 VERNA WONG BOARD MEMBER, FORMER SECRETARY 0.50 X 0 0 0 LA'AKEA YOSHIDA PRESIDENT & CEO 40.00 X 16442 0 791 KEITH KUBOYAMA FORMER PRESIDENT & CEO 40.00 X 93539 0 9103 CHERYL KC ANDAYA YASSO DIRECTOR OF FAMILY STRENGTHENING CENTER 40.00 X 140800 0 8701 KIMBERLEE E KUNICHIKA DEPUTY DIRECTOR OF CLINICAL SERVICES 40.00 X 126896 0 9405 377677 0 28000 2 0 0 0 0 2573298 529746 76555 3103044 CASE MANAGEMENT FEES 624100 254632 254632 254632 4671 4671 4792 0 4792 4792 4792 4800 0 4800 4800 4800 346 0 346 346 OTHER INCOME 900099 9398 9398 9398 3381683 264030 0 14609 232574 232574 119875 94701 20379 4795 1744351 1377249 292959 74143 8314 8314 195170 153529 33692 7949 182260 150741 25355 6164 40329 40329 99639 37626 51185 10828 3920 200 1233 2487 85939 75116 7174 3649 88609 58731 16106 13772 275125 166335 96489 12301 72762 52627 5435 14700 36975 29986 6989 35136 35136 42919 31127 10157 1635 TAXES AND LICENSES 51719 21328 28617 1774 REPAIRS AND MAINTENANCE 37450 37450 CREDIT LOSSES 150 150 3353216 2519470 679549 154197 476488 674257 351246 111289 664266 615945 25368 19444 456128 285540 78520 170588 523412 320762 2119300 1912285 343260 298763 524 0 414341 223880 758125 522643 X 1149877 1116694 211298 272948 1361175 1389642 2119300 1912285 28467 0 X 0 1 X 1 1 1 X 3293985 3381540 2709428 3042826 3103044 15530823 3293985 3381540 2709428 3042826 3103044 15530823 707586 14823237 17353 2301 6310 6754 14609 47327 2948 16223 60346 9398 88915 15667065 1148824 0.94610 0.93890 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUES - 2020 AMOUNT: $ 2,948. 2021 AMOUNT: $ 16,223. 2023 AMOUNT: $ 60,346. 2024 AMOUNT: $ 9,398. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 12/31/20 AMOUNT: 400000. DESCRIPTION: BEQUEST DATE: 12/31/22 AMOUNT: 215000. DESCRIPTION: BEQUEST DATE: 09/29/23 AMOUNT: 80000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 183498 50694 132804 53922 27534 26388 218708 207312 11396 170588 SECURITY DEPOSITS 39110 SUI RESERVE 53621 OPERATING LEASE RIGHT-OF-USE ASSETS - NET 228031 320762 OPERATING LEASE LIABILITIES - NET 223880 223880 X 3321161 1128 1128 3320033 61650 61650 3381683 3354344 1128 1128 3353216 0 3353216 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 THE ORGANIZATION'S TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 61,650. 1 FAMILY EXPENSES 255 81319 150891 COST HOLIDAY PARTY FOR FOSTER YOUTH; ENHANCEMENTS FOR FOSTER YOUTH; OTHER FOSTER YOUTH ACTIVITIES PART I, LINE 2: EACH GRANT IS DESIGNATED A CLASS IN THE ACCOUNTING SYSTEM. ALL GRANT REVENUES AND EXPENSES ARE ASSIGNED TO THE CORRESPONDING CLASS. A REPORT CAN BE RUN AT ANY TIME FOR EACH CLASS. ANNUAL BUDGETS ARE ESTABLISHED AND APPROVED. EXPENDITURE REPORTS REFLECTING USE OF BUDGETED FUNDS ARE SUBMITTED PER GRANTOR REQUIREMENTS. X VARIOUS 556 76555 COST OF DONATED GOOD 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS DISTRIBUTED TO THE OFFICERS AND BOARD MEMBERS FOR REVIEW AND COMMENT. THE FINALIZED FORM 990 IS THEN SIGNED BY AN OFFICER OF THE BOARD AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS AND OFFICERS ANNUALLY SIGN THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT. THE GOVERNANCE COMMITTEE THEN REVIEWS EACH CONFLICT OF INTEREST STATEMENT. IF THERE IS A CONFLICT OF INTEREST, THE GOVERNANCE COMMITTEE DISCUSSES THE POTENTIAL CONFLICT WITH THE DIRECTOR OR OFFICER TO ASCERTAIN WHAT THE CONFLICT OF INTEREST IS AND HOW IT AFFECTS THE AGENCY AND BOARD. BOARD OF DIRECTOR MEMBERS, EMPLOYEES AND FAMILY MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST STATEMENT. THE CONFLICTS ARE REVIEWED AT THE GOVERNANCE COMMITTEE LEVEL. BOARD MEMBERS WITH A CONFLICT OF INTEREST SHALL RECUSE THEMSELVES FROM POSITIONS, DISCUSSIONS, OR VOTES WHERE THEY HAVE, APPEAR TO HAVE, OR BELIEVE THEY HAVE A CONFLICT OF INTEREST. BOARD MEMBERS AGREE TO ANSWER QUESTIONS RELATED TO ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 PRESIDENT/CEO: COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS THROUGH A REVIEW OF COMPARABLE COMPENSATION PACKAGES FOR SIMILAR POSITIONS WITHIN THE NON-PROFIT INDUSTRY. THE CEO'S COMPENSATION IS REVIEWED ANNUALLY BY THE ENTIRE BOARD IN THE EXECUTIVE SESSION AND ANY INCREASES ARE BASED ON MERIT. THIS PROCESS IS DOCUMENTED IN THE PERSONNEL FILE AND WAS LAST UNDERTAKEN IN NOVEMBER 2024. DIRECTOR OF PROGRAMS: COMPENSATION IS DETERMINED BY THE PRESIDENT/CEO THROUGH A REVIEW OF THE AGENCY'S PAY SCALE FOR THE PARTICULAR POSITION. THE DIRECTOR OF PROGRAMS' COMPENSATION IS REVIEWED ANNUALLY BY THE PRESIDENT/CEO AND ANY INCREASES ARE BASED ON MERIT. THIS PROCESS IS DOCUMENTED IN THE PERSONNEL FILE AND WAS LAST UNDERTAKEN IN JANUARY 2022. DIRECTOR OF FINANCE: COMPENSATION IS DETERMINED BY THE PRESIDENT/CEO THROUGH A REVIEW OF THE AGENCY'S PAY SCALE FOR THE PARTICULAR POSITION. THE DIRECTOR OF FINANCE'S COMPENSATION IS REVIEWED ANNUALLY BY THE PRESIDENT/CEO AND ANY INCREASES ARE BASED ON MERIT. THIS PROCESS IS DOCUMENTED IN THE PERSONNEL FILE AND WAS LAST UNDERTAKEN IN JANUARY 2022. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.