Palolo Chinese Home

Tax-deductible

Honolulu, HI501(c)(3)Since 1920Human ServicesEIN 99-0073521

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To educate, support and care for seniors and their families by providing a continuum of quality care.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 48 volunteers and 269 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $335K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$930K
to officers and key staff · 4% of spending
Top officer’s pay higher than 61% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $500
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7.7M
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 15 voting members
Looks good: 14 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$21.3M
+0.9% vs prior year
Spent
$22.0M
To programs
89%
Net assets
$23.4M
By yearFY2020–FY2024
Revenue
$21.3M
FY2024▲ +0.9%
Revenue by fiscal year
FY2020$18.4M
FY2021$20.3M
FY2022$18.1M
FY2023$21.1M
FY2024$21.3M
Expenses
$22.0M
FY2024▲ +7%
Expenses by fiscal year
FY2020$18.4M
FY2021$18.7M
FY2022$21.2M
FY2023$20.7M
FY2024$22.0M
Net assets
$23.4M
FY2024▼ -2%
Net assets by fiscal year
FY2020$24.8M
FY2021$26.7M
FY2022$23.2M
FY2023$23.9M
FY2024$23.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1945.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $19.6M Management & general 11% · $2.3M Fundraising 0% · $103K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

20 people listed on the 990; $930K paid to officers and key staff.

Part VII, Section A · reportable compensation
$244,251Pt VII · Sec A
Registered Nurse
$146,713Pt VII · Sec A
Director of Nursing
$132,854Pt VII · Sec A
Registered Nurse
$128,908Pt VII · Sec A
Homecare Aide
$122,220Pt VII · Sec A
Director of HR
$119,118Pt VII · Sec A
Secretary & Medical Direct
$36,000Pt VII · Sec A
$0Pt VII · Sec A

Darlene Nakayama’s $244K as CEO is at the 61st percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Darlene Nakayama$244,251$248,344$249,300$246,867$262,370
Pauline Nnawuba Chief——$177,627——
Jamie Suzuki$146,713$129,615$111,179$114,464$109,395
Juan Gonzalez$132,854$129,247$100,638——
Agnes Delos Reyes$128,908$127,126———
Darin Yoshimoto————$126,320
Pornchai Thompson————$126,200
Eva Hidalgo$122,220$108,107———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Palolo Chinese Home executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides seniors and families with education, support, and a range of quality care services.

Provided by the organization

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3 programs · $18.5M · in their own filed words · FY2024
01

Icf/Snf

Palolo chinese home is licensed as an ICF/SNF unit and provides 113 nursing home beds to elderly residents, regardless of race.

$16.6Mprogram expense
02

Adult Day Care

Palolo chinese home is licensed as an adult day care center for 40 elderly participants, regardless of race.

$1.3Mprogram expense
03

Adult Residential Home

Palolo chinese home is licensed as an adult residential care home type ii facility (earch ii) that houses 18 elderly residents, regardless of race.

$602Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$21.3M
Ln 12
Fees for servicesLn 2g$20.3M
Gifts and grantsLn 1h$551K
Investment incomeLn 3$284K
Money outPt IX
$22.0M
Ln 25
Programscol B$19.6M
Managementcol C$2.3M
Fundraisingcol D$103K
Owns and owesPt X
$23.4M
net assets · Ln 32
Cash and savingsLn 1–2$3.6M
Total assetsLn 16$31.1M
LiabilitiesLn 26$7.7M
PeoplePt VI, VII
20
listed · VII A
PaidVII A7
Voting boardVI 1a15
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$551K
Fees for servicesLn 2g$20.3M
Investment incomeLn 3$284K
Other incomeLn 4–11$165K
Gains on assetsLn 7$63K
Total revenueLn 12$21.3M
Assets in detailPt X, end of year
CashLn 1$584K
SavingsLn 2$3.0M
Cash and savings togetherLn 1–2$3.6M
InvestmentsLn 11–13$2.8M
Land, buildings, equipmentLn 10c$21.4M
Other assetsLn 15$4K
Total assetsLn 16$31.1M
LiabilitiesLn 26$7.7M
Net assetsLn 32$23.4M
OperationsPt I, VI
EmployeesI 5269
VolunteersI 648
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.8M$3.6M
InvestmentsLn 11–13$2.5M$2.8M
Land, buildings, equipmentLn 10c$22.0M$21.4M
Total assetsLn 16$31.6M$31.1M
LiabilitiesLn 26$7.7M$7.7M
Net assetsLn 32$23.9M$23.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$280K$36K$195K$49K
Other salaries and wagesLn 7$8.9M$8.1M$756K$1K
Pension plan contributionsLn 8$199K$166K$32K$445
Other employee benefitsLn 9$1.2M$1.1M$159K
Payroll taxesLn 10$684K$612K$72K
Legal feesLn 11b$39K$39K
Accounting feesLn 11c$103K$103K
Investment management feesLn 11f$25K$20K$5K
Other fees for servicesLn 11g$4.5M$4.1M$377K$27K
Advertising and promotionLn 12$114K$114K
Office expensesLn 13$116K$15K$97K$3K
Information technologyLn 14$347K$159K$188K
OccupancyLn 16$551K$529K$20K$2K
TravelLn 17$30K$19K$12K
Conferences, conventions and meetingsLn 19$7K$2K$5K
InterestLn 20$166K$166K
Depreciation, depletion and amortizationLn 22$853K$753K$95K$5K
InsuranceLn 23$218K$199K$16K$4K
Other expenses (24a–d)Ln 24$3.5M$3.4M$41K$6K
All other expensesLn 24e$193K$193K
Total functional expensesLn 25$22.0M$19.6M$2.3M$103K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $21.3M$22.0M−$745K$23.4M 990 PDF
FY2023 $21.1M$20.7M$448K$23.9M 990 PDF
FY2022 $18.1M$21.2M−$3.1M$23.2M 990 PDF
FY2021 $20.3M$18.7M$1.6M$26.7M 990 PDF
FY2020 $18.4M$18.4M$65K$24.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $21,299,358 across 10 lines filed
VIII-1a Federated campaigns$10,241
VIII-1f All other contributions, gifts and grants$540,329
VIII-1h Total contributions, gifts and grants$550,570
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $20,299,260$20,299,260
VIII-3 Investment incomeExcluded from tax $221,282$221,282
VIII-6 Net rental income or lossExcluded from tax $66,770$66,770
VIII-7 Net gain or loss on sales of assetsExcluded from tax $62,968$62,968
VIII-8 Net income from fundraising eventsExcluded from tax $57,270$57,270
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $41,238$41,238
VIII-12 Total revenueRelated to mission $20,299,260 · Unrelated business $0 · Excluded from tax $449,528$21,299,358
Part IX · Statement of functional expenses $22,044,528 across 20 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $36,000 · Management $195,401 · Fundraising $48,850$280,251
IX-7 Other salaries and wagesPrograms $8,120,834 · Management $756,018 · Fundraising $1,332$8,878,184
IX-8 Pension plan contributionsPrograms $166,380 · Management $31,809 · Fundraising $445$198,634
IX-9 Other employee benefitsPrograms $1,064,552 · Management $158,727$1,223,279
IX-10 Payroll taxesPrograms $612,317 · Management $72,172$684,489
IX-11b Legal feesManagement $39,090$39,090
IX-11c Accounting feesManagement $103,304$103,304
IX-11f Investment management feesManagement $19,522 · Fundraising $5,435$24,957
IX-11g Other fees for servicesPrograms $4,116,248 · Management $377,416 · Fundraising $27,297$4,520,961
IX-12 Advertising and promotionManagement $114,289$114,289
IX-13 Office expensesPrograms $15,483 · Management $96,864 · Fundraising $3,316$115,663
IX-14 Information technologyPrograms $159,142 · Management $187,881$347,023
IX-16 OccupancyPrograms $528,559 · Management $20,355 · Fundraising $1,882$550,796
IX-17 TravelPrograms $18,613 · Management $11,567$30,180
IX-19 Conferences, conventions and meetingsPrograms $1,610 · Management $5,087$6,697
IX-20 InterestPrograms $166,339$166,339
IX-22 Depreciation, depletion and amortizationPrograms $753,248 · Management $94,812 · Fundraising $4,888$852,948
IX-23 InsurancePrograms $198,593 · Management $16,114 · Fundraising $3,709$218,416
IX-24 Other expenses (24a–d)Programs $3,449,019 · Management $40,728 · Fundraising $6,123$3,495,870
IX-24e All other expensesPrograms $193,158$193,158
IX-25 Total functional expensesPrograms $19,600,095 · Management $2,341,156 · Fundraising $103,277$22,044,528
Part X · Balance sheet $31,067,299 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $498,529$583,851
X-2 Savings and temporary cash investmentsStart of year $3,305,897$3,026,848
X-3 Pledges and grants receivableStart of year $14,000$214,000
X-4 Accounts receivableStart of year $3,046,387$2,750,825
X-8 Inventories for sale or useStart of year $122,455$96,233
X-9 Prepaid expenses and deferred chargesStart of year $94,836$168,680
X-10c Land, buildings and equipment, netStart of year $21,981,524$21,393,301
X-11 Publicly traded securitiesStart of year $2,222,301$2,498,573
X-12 Other securitiesStart of year $310,136$330,988
X-15 Other assetsStart of year $4,000$4,000
X-16 Total assetsStart of year $31,600,065$31,067,299
X-17 Accounts payable and accrued expensesStart of year $2,206,622$2,558,595
X-19 Deferred revenueStart of year $0−$3,290
X-26 Total liabilitiesStart of year $7,656,473$7,663,133
X-27 Net assets without donor restrictionsStart of year $23,098,012$22,243,244
X-28 Net assets with donor restrictionsStart of year $845,580$1,160,922
X-32 Total net assets or fund balancesStart of year $23,943,592$23,404,166
X-33 Total liabilities and net assetsStart of year $31,600,065$31,067,299
Part XI · Reconciliation of net assets $23,404,166 net assets at year end
XI-1 Total revenue$21,299,358
XI-2 Total expenses$22,044,528
XI-3 Revenue less expenses−$745,170
XI-4 Net assets at start of year$23,943,592
XI-5 Net unrealized gains (losses) on investments$205,749
XI-9 Other changes in net assets−$5
XI-10 Net assets at end of year$23,404,166

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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