KONA ASSOCIATION FOR RETARDED CITI… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1966

Legal Domicile

Principal Officer

MICHELE KU

Phone

8083232626

Tax Period

2024-07-01 to 2025-06-30

KONA ASSOCIATION FOR RETARDED CITIZENS, founded in 1966, is a community nonprofit that reported $5.1M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $4.9M left a modest 6% surplus.

Mission

THE ARC OF KONA'S MISSION IS TO PROVIDE SERVICES TO PEOPLE WITH DISABILITIES THAT ENCOURAGES PERSONAL GROWTH AND QUALITY OF LIFE THROUGH EMPOWERMENT AND CHOICE.

Program Service Accomplishments

Program 1

Expenses: $3,639,299 Revenue: $4,143,908

THE ARC OF KONA PROVIDED ONE-ON-ONE, PERSON-CENTERED, INDIVIDUALIZED HOME AND COMMUNITY-BASED SERVICES AND SUPPORTS TO 84 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE...

THE ARC OF KONA PROVIDED ONE-ON-ONE, PERSON-CENTERED, INDIVIDUALIZED HOME AND COMMUNITY-BASED SERVICES AND SUPPORTS TO 84 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH AND SAFETY, ADVOCACY, EMPLOYMENT, SOCIAL SKILLS, ETC., THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION.

Program 2

Expenses: $280,107 Revenue: $318,945

THE ARC OF KONA PROVIDED ADULT DAY HEALTH SERVICES IN GROUP SETTINGS BOTH AGENCY-BASED AND IN THE COMMUNITY AS WELL AS VIA TELEHEALTH AS SPECIFIED IN PERSON-CENTERED, INDIVIDUALIZED SERVICE PLANS FOR 24 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. SERVICES INCLUDE SUPPORT AND ASSISTANCE WITH INCREASING INDEPENDENT LIVING SKILLS, COMMUNITY INTEGRATION, HEALTH/SAFETY, ADVOCACY, SOCIAL SKILLS, ETC., IN A GROUP SETTING THAT PROMOTE INCREASED INDEPENDENCE AND SELF-DETERMINATION.

Program 3

Expenses: $267,546 Revenue: $304,643

THE ARC OF KONA PROVIDED RESIDENTIAL SERVICES AND SUPPORTS TO 5 TENANTS LIVING IN THE AGENCY OWNED DOMICILIARY HOME FROM JULY 2024 THROUGH JUNE 2025. THIS SERVICE PROVIDES SUPPORT AND ASSISTANCE IN INCREASING INDEPENDENT LIVING SKILLS FOR INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES LIVING IN THE HOME.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $240,247

Program Service Revenue $4,764,796

Investment Income $129,434

Other Revenue $13,500

TOTAL REVENUE $5,147,977

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,447,454

Fundraising Expenses $46,414

Program Expenses $4,186,952

Other Expenses $1,404,144

TOTAL EXPENSES $4,851,598

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,147,977	$4,739,133	+0.1%
Expenses	$4,851,598	$4,383,985	+0.1%
Net Income	$296,379	$355,148	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$359,204

Total Directors

$163,780

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL FRASER	CHAIR	1.00	Officer Director	$0	$0	$0
KATHRYN PENWELL	VICE CHAIR	1.00	Officer Director	$0	$0	$0
CHARLES GOODIN	TREASURER	1.00	Officer Director	$0	$0	$0
NOEL TRIM	SECRETARY	1.00	Officer Director	$0	$0	$0
BRADLEY IZUMI	DIRECTOR	1.00	Director	$0	$0	$0
DEAN UEMURA	DIRECTOR	1.00	Director	$0	$0	$0
STEPHANIE ACKERMAN	DIRECTOR	1.00	Director	$0	$0	$0
MICHELE KU	PRESIDENT/CE	40.00	Officer Director	$148,805	$14,975	$163,780
TIRA KAMAKA	VP OF PROGRA	40.00	Officer	$96,534	$13,983	$110,517
ROGER MUSSMAN	DIRECTOR OF	27.00	Officer	$71,434	$13,473	$84,907

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$5,147,977	$4,851,598	$6,195,269	$296,379
2024	$4,739,133	$4,383,985	$5,951,884	$355,148
2023	$4,343,747	$3,797,707	$5,507,121	$546,040
2022	$3,743,880	$3,577,147	$4,102,464	$166,733
2021	$4,520,816	$3,704,844	$3,950,880	$815,972
2020	$4,000,153	$3,954,521	$3,648,517	$45,632
2019	$4,103,286	$3,871,444	$3,102,552	$231,842

KONA ASSOCIATION FOR RETARDED CITIZENS