Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025
BCheck if applicable:
CName of organization
IMUA FAMILY SERVICES
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
161 S WAKEA AVENUE
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
KAHULUI, HI96732
D Employer identification number

99-0194402
E Telephone number

G Gross receipts $ 6,005,491
F Name and address of principal officer:
JAMES A DIEGEL
161 S WAKEA AVE
KAHULUI,HI96732
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
IMUAFAMILY.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1982
M State of legal domicile:
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: SINCE 1947, IMUA FAMILY SERVICES HAS PROVIDED QUALITY SERVICES THROUGH PROGRAMS THAT EXEMPLIFY ITS MISSION TO "EMPOWER CHILDREN AND THEIR FAMILIES TO REACH THEIR FULL POTENTIAL."
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 13
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 12
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 71
6 Total number of volunteers (estimate if necessary) ............. 6 450
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b  
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 5,973,585 5,426,967
9 Program service revenue (Part VIII, line 2g) ......... 674,595 305,458
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 84,854 38,604
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -112,797 19,108
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 6,620,237 5,790,137
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...   0
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 3,014,972 3,113,920
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 644,791    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 2,934,008 1,972,934
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 5,948,980 5,086,854
19 Revenue less expenses. Subtract line 18 from line 12....... 671,257 703,283
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 10,241,533 11,375,156
21 Total liabilities (Part X, line 26)............. 3,413,857 3,823,172
22 Net assets or fund balances. Subtract line 21 from line 20..... 6,827,676 7,551,984
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: SINCE 1947, IMUA FAMILY SERVICES HAS PROVIDED QUALITY SERVICES THROUGH PROGRAMS THAT EXEMPLIFY ITS MISSION TO "EMPOWER CHILDREN AND THEIR FAMILIES TO REACH THEIR FULL POTENTIAL."
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 1,485,677 including grants of $   ) (Revenue $   )
INFANT AND CHILD DEVELOPMENT PROGRAM - IS DESIGNED TO PROVIDE EARLY INTERVENTION SERVICES THAT MEET THE DEVELOPMENTAL NEEDS OF CHILDREN BIRTH TO THREE YEARS OF AGE AND THEIR FAMILIES RELATED TO ENHANCING THE CHILD'S PHYSICAL, INTELLECTUAL, SOCIAL, EMOTIONAL AND LINGUISTIC GROWTH. THE PHILOSOPHY THAT GUIDES IMUA'S EARLY INTERVENTION PROGRAM IS CENTERED ON A MODEL REVOLVING AROUND THREE PRINCIPLES: ENHANCING THE CHILD'S DEVELOPMENT, PROVIDING SUPPORT AND ASSISTANCE TO THE FAMILY THROUGH COACHING AND MODELING AND MAXIMIZING THE CHILD'S AND FAMILY'S POTENTIAL IN SOCIETY. A FAMILY-CENTERED TEAM APPROACH IS UTILIZED WHERE ALL TEAM MEMBERS PARTICIPATE EQUALLY AND SYSTEMATICALLY ACROSS DISCIPLINE BOUNDARIES TO ENSURE IMUA STAYS TRUE TO THIS PHILOSOPHY ALONG WITH OTHER APPROPRIATE TECHNIQUES SUCH AS THE PRIMARY SERVICE PROVIDER APPROACH AND COACHING MODEL. APPROXIMATELY 342 CHILDREN WERE SERVED IN FY 2025.
4b (Code:   ) (Expenses $ 694,881 including grants of $   ) (Revenue $   )
IMUA DISCOVERY GARDEN: IMUA DISCOVERY GARDEN IS NOT A PROGRAM BY ITSELF BUT WILL BE AN EXPANSION OF ALL OF THE IMUA SERVICES AND PROGRAMS. THE CRITICAL DIFFERENCE IS THAT THE SIX ACRE GARDEN SPACE CENTRALLY LOCATED IN MAUI'S HISTORIC DISTRICT WILL ALLOW THERAPISTS, EDUCATORS AND SERVICE PROVIDERS TO PROVIDE CLINICAL AND EDUCATIONAL SERVICES IN AN OUTDOOR NATURE BASED ENVIRONMENT. THIS KIND OF PHILOSOPHY AND TREATMENT IS A GROWING MODEL ACROSS THE NATION AND THE WORLD AS MORE AND MORE CHILDREN ARE STAYING INDOORS AND ARE MORE CONNECTED TO TECHNOLOGY AND DEVICES THAN THE OUTDOORS AND NATURE AROUND THEM WHICH IS CONTRIBUTING TO MORE INCREASE IN BEHAVIOR ISSUES IN CHILDREN. IMUA DISCOVERY GARDEN IS CURRENTLY IN THE BEGINNING STAGES OF DEVELOPMENT AND PLANNING. WITH THE LAUNCH OF THE CAPITAL CAMPAIGN IN JULY OF 2020, THE FOCUS HAS BEEN ON SHARING THE POTENTIAL AND VISION FOR THE SPACE WITH PROSPECTIVE DONORS, BUSINESSES AND SUPPORTERS IN ORDER TO RAISE THE NECESSARY CAPITAL TO FULLY CREATE THE VISION FOR THE DISCOVERY GARDEN. FOR THE MOST PART OF FY 2024 THE DEVELOPMENT PHASE OF IMUA DISCOVERY GARDEN WAS WORKING WITH ARCHITECTS, LANDSCAPE ARCHITECTS AND THE MAUI OF COUNTY PERMITS DEPARTMENT SO THAT WE WOULD BE READY FOR THE CONSTRUCTION WORK BY THE END OF FY 2025.
4c (Code:   ) (Expenses $ 599,997 including grants of $   ) (Revenue $ 279,691 )
IMUA INCLUSION PRESCHOOL - THE PRESCHOOL AT KAHULUI SERVES 20 CHILDREN AND THEIR FAMILIES IN A LICENSED PRESCHOOL FACILITY. 25% OF CHILDREN ENROLLED HAVE A DIAGNOSED SPECIAL NEED OR DEVELOPMENTAL DELAY AS DETERMINED BY A STANDARDIZED ASSESSMENT. IMUA INCLUSION PRESCHOOL PROVIDES A RELATIONSHIP-BASED, PLAY-BASED AND PLACE-BASED EXPERIENCE FOR CHILDREN THREE TO FIVE YEARS OF AGE. APPROXIMATELY 20 CHILDREN WERE SERVED IN FY 2025. THE PRESCHOOL IS FUNDED PRIMARILY THROUGH TUITION FROM FAMILIES, GOVERNMENT/FOUNDATION GRANTS, AND FUNDRAISING REVENUE. IN JANUARY 2024 IMUA FAMILY SERVICES STARTED A DEMONSTRATION SITE OUTDOOR NATURE-BASED PRESCHOOL TO SERVICE CHILDREN AND FAMILIES THAT WERE AFFECTED BY THE MAUI WILDFIRES. THE OUTDOOR PRESCHOOL PROVIDED NATURE-BASED EDUCATION FOR CHILDREN THREE TO FIVE YEARS OLD. APPROXIMATELY 16 CHILDREN WERE SERVED IN FY 2025. THE PRESCHOOL IS FUNDED PRIMARILY THROUGH HAWAII COMMUNITY FOUNDATION'S MAUI STRONG FUND AND OTHER WILDFIRE RELIEF FUNDS.
(Code:   ) (Expenses $ 1,007,698 including grants of $   ) (Revenue $ 25,877 )
EARLY CHILDHOOD DEVELOPMENT PROGRAM - PROVIDES SERVICES TO CHILDREN AGE THREE TO SIX WHO ARE AT RISK OF OR HAVE DEVELOPMENTAL DELAYS THAT FALL OUTSIDE THE SCOPE OF DEPARTMENT OF EDUCATION SPECIAL EDUCATION SERVICES. THE NEEDS OF EACH CHILD WILL BE MET THROUGH IMUA FAMILY SERVICES' PROVISION OF PROFESSIONAL THERAPEUTIC SERVICES FOR THE CHILD AND SUPPORT FOR THOSE INVOLVED IN THE CHILD'S LIFE IN ORDER TO HELP THEM THRIVE IN THE HOME AND COMMUNITY ENVIRONMENTS, AND BE BETTER PREPARED FOR KINDERGARTEN AND BEYOND. APPROXIMATELY 54 CHILDREN WERE SERVED IN FY 2025. HEALTHCARE NAVIGATOR - IN COLLABORATION WITH DHS MED-QUEST DIVISION, HEALTHCARE NAVIGATORS OF IMUA FAMILY SERVICES HELP MAUI COUNTY COMMUNITY IN THE NAVIGATION OF THE OFTEN CONFUSING PROCESS OF APPLYING FOR HEALTH INSURANCE. THESE COMMUNITY HEALTH WORKERS ASSIST THE UNINSURED AND UNDERINSURED IN APPLYING FOR MED-QUEST OR HEALTHCARE.GOV. INDIVIDUALS AND FAMILIES WITHIN THE MAUI COUNTY COMMUNITY WHO QUALIFY FOR A SPECIAL ENROLLMENT PERIOD THROUGH THE FEDERAL HEALTH INSURANCE MARKETPLACE AND WHO WANT TO MAKE CHANGES TO THEIR PLANS DURING OPEN ENROLLMENT, WHICH RUNS FROM NOVEMBER 1 THROUGH DECEMBER 15TH, CAN REACH OUT FOR ASSISTANCE. INDIVIDUALS MAY QUALIFY FOR SPECIAL ENROLLMENT IF THEY HAVE EXPERIENCED ANY OF THE FOLLOWING LIFE EVENTS IN THE LAST 60 DAYS: LOST EMPLOYER-COVERED HEALTH INSURANCE, EXPERIENCED A CHANGE IN HOUSEHOLD INCOME, MOVED FROM ANOTHER STATE OR COUNTRY, GOT MARRIED OR HAD A BABY, LOST COVERAGE DUE TO DIVORCE, OR RECENTLY BEEN RELEASED FROM PRISON. HEALTHCARE NAVIGATORS OF IMUA FAMILY SERVICES CONNECTED WITH HANA HEALTH, LANAI COMMUNITY HEALTH CENTER, AND MOLOKAI COMMUNITY HEALTH CENTER TO SUPPORT THE NEEDS OF THE COMMUNITY BY LEVERAGING EXISTING RELATIONSHIPS AND PARTNERSHIPS. THE KOKUA HEALTH NAVIGATORS REACHED OUT TO ALL WILDFIRE RESOURCE HUBS, LIBRARIES, THE HR FOR ALL MAJOR HOTELS ON ISLAND, MINIT MEDICAL, MAUI COUNTY CORRECTIONAL CENTER, ALL NON-PROFITS THAT ARE PART OF THE MAUI NON PROFIT DIRECTORS ASSOCIATION, MAUI MEDICAL GROUP, MAUI MEMORIAL, HMSA, KAISER, ALOHACARE, FARMERS AND AG HUIS, CHURCHES WITH A FOCUS ON COFA SERVING CHURCHES, KA HALE A KE OLA, MAUI AIDS FOUNDATION, IMUA PRESCHOOL FAMILIES, TRILOGY, MAUI SODA WORKS AND OTHER SMALL BUSINESSES, MAUI COUNTY THROUGH MAYOR'S OFFICE, MAUI MOMMIES GROUPS ON FACEBOOK, INSTAGRAM, AND MANY MORE AVENUES FROM KOKUA HEALTH NAVIGATORS' PERSONAL AND PROFESSIONAL NETWORKS. THIS LEAD TO OVER 15,000 ENGAGEMENTS, OVER 4,000 MAUI COUNTY CONSUMERS SERVED AND OVER 100 ENROLLMENTS IN MED-QUEST AND HEALTHCARE.GOV IN MAUI COUNTY IN FY 2025. CAMP IMUA - CAMP IMUA, NESTLED IN THE HEART OF MAUI, CONTINUES TO SHINE AS A BEACON OF JOY, INCLUSION, AND COMMUNITY SPIRIT. FOR ALMOST FIVE DECADES, THIS OVERNIGHT SUMMER CAMP HAS BROUGHT TOGETHER CHILDREN AGES 7-15 WITH SPECIAL NEEDS, DEVELOPMENTAL DELAYS, AND DISABILITIES FOR A WEEK FILLED WITH ADVENTURE, LAUGHTER, AND BELONGING. IT IS MORE THAN JUST CAMP-IT'S A CORNERSTONE OF IMUA FAMILY SERVICES' MISSION TO CREATE SPACES WHERE CHILDREN CAN GROW, THRIVE, AND SIMPLY BE KIDS. FROM JUNE 7-13, 2025, CAMP IMUA WELCOMED 32 INCREDIBLE CAMPERS ALONGSIDE 45 HIGH SCHOOL AND COLLEGE-AGED COUNSELORS WHO GAVE THEIR ALL TO MAKE THE EXPERIENCE UNFORGETTABLE. TOGETHER, THEY STEPPED INTO A SETTING THAT WAS AS PICTURESQUE AS IT WAS PURPOSEFUL, WHERE EVERY ACTIVITY WAS DESIGNED TO FOSTER GROWTH, INDEPENDENCE, AND JOY. FOR MANY CAMPERS, EVERYDAY LIFE COMES WITH BARRIERS THAT MAKE IT DIFFICULT TO JOIN TYPICAL RECREATIONAL PROGRAMS. CAMP IMUA TEARS DOWN THOSE BARRIERS. HERE, EVERY CHILD IS MET WITH ENCOURAGEMENT AND OPPORTUNITIES TO SHINE. WHETHER IT'S HORSEBACK RIDING THROUGH THE PASTURES OF KEANAE, CATCHING WAVES IN THE WARM MAUI SURF, PADDLING KAYAKS WITH FRIENDS, DANCING UNDER THE STARS, OR TAKING IN THE ISLAND FROM A HELICOPTER HIGH ABOVE-IT'S ALL ABOUT EMPOWERMENT, INCLUSION, AND FUN. WITH ARTS AND CRAFTS, MUSIC, TALENT SHOWS, MOVIE NIGHTS, AND SO MUCH MORE, EVERY DAY OFFERED CAREFULLY CRAFTED EXPERIENCES THAT ENSURED EVERY CAMPER COULD TAKE PART FULLY AND JOYFULLY. THE HEART OF CAMP IMUA, HOWEVER, BEATS STRONGEST THROUGH ITS COUNSELORS. THESE DEDICATED HIGH SCHOOL AND COLLEGE STUDENTS ARE THE BACKBONE OF THE PROGRAM, OFFERING ROUND-THE-CLOCK CARE, MENTORSHIP, AND FRIENDSHIP. MANY RETURN YEAR AFTER YEAR, DRIVEN BY THE DEEP BONDS THEY FORM WITH THEIR CAMPERS AND FELLOW COUNSELORS. THEIR ENERGY, COMPASSION, AND COMMITMENT ARE WHAT TRANSFORM CAMP INTO SOMETHING MAGICAL-NOT ONLY FOR THE CHILDREN, BUT FOR THEMSELVES AS WELL. THE LESSONS THEY LEARN ABOUT LEADERSHIP, EMPATHY, AND SERVICE RIPPLE FAR BEYOND CAMP, SHAPING THE FUTURE LEADERS OF OUR COMMUNITY. THIS YEAR'S CAMP WAS MADE POSSIBLE BY THE INCREDIBLE GENEROSITY OF LOCAL BUSINESSES AND COMMUNITY PARTNERS. FROM MEALS TO SUPPLIES, EQUIPMENT TO SPECIAL EXPERIENCES, SO MANY CAME TOGETHER TO LIFT UP OUR CAMPERS. WE EXTEND A HEARTFELT MAHALO TO EVERY BUSINESS, NONPROFIT, AND COMMUNITY MEMBER WHO GAVE THEIR TIME, TALENTS, AND RESOURCES TO MAKE CAMP IMUA 2025 A REALITY. THIS YEAR OVER 15 LOCAL BUSINESSES DONATED IN-KIND SERVICES AND SUPPLIES TO MAKE OUR CAMP EXPERIENCE HAPPEN. FROM FOOD DONATIONS TO ART SUPPLIES AND MUCH MORE WE HUMBLY THANK BLUE HAWAIIAN HELICOPTERS, DA BOUNCE PARTY RENTALS, FLATBREAD COMPANY, HAWAIIAN PADDLE SPORTS, HYATT REGENCY MAUI RESORT, JILLIAN'S PIIHOLO STABLES, LAPPERT'S HAWAII, MANA FOODS, MARRIOTT OCEAN CLUB, MAUI CATTLE COMPANY, OKOA FARMS, THE OUTRIGGER KAANAPALI, PUKALANI SUPERETTE, THE ROYAL LAHAINA RESORT, ROY'S KAANAPALI, TAKAMIYA MARKET, AND WHOLE FOODS MARKET FOR THEIR GENEROUS CONTRIBUTIONS. ADDITIONALLY, FIVE OTHER NON-PROFIT AGENCIES ASSISTED IN SUPPORTING CAMP IMUA THIS YEAR. FROM DONATIONS OF SUPPLIES, FOOD, AND OTHER SERVICES WE MUST SHOW OUR GRATITUDE TO MAUI FOOD BANK, MAUI'S CARING WOMEN IN ACTION, NA MOKU AUPUNI O KO'OLAU HUI, PA'IA YOUTH & CULTURAL CENTER, AND MAUI ECONOMIC OPPORTUNITY. THE IMPACT OF CAMP IMUA EXTENDS FAR BEYOND ONE WEEK IN JUNE. FOR THE CHILDREN, IT IS OFTEN THE HIGHLIGHT OF THEIR YEAR-A CHANCE TO STEP OUTSIDE ROUTINE, BUILD CONFIDENCE, AND EMBRACE ADVENTURE. FOR THEIR FAMILIES, IT OFFERS A MUCH-NEEDED RESPITE AND PEACE OF MIND THAT THEIR CHILDREN ARE SAFE, CARED FOR, AND CELEBRATED. AND FOR OUR COMMUNITY, CAMP IMUA SERVES AS A POWERFUL REMINDER OF WHAT'S POSSIBLE WHEN MAUI COMES TOGETHER: A CELEBRATION OF ABILITY, RESILIENCE, AND ALOHA. DREAM IMUA - THE DREAM IMUA PROGRAM PROVIDES SPECIAL EXPERIENTIAL DREAMS TO CHILDREN IN DIFFICULT TIMES OF CRISIS, ABUSE AND NEGLECT. IN FY 2025 DREAM IMUA CONTINUED TO OFFER CUSTOMIZED SERVICES TO DOZENS OF CHILDREN AND FAMILIES IMPACTED BY THE MAUI WILDFIRES, HOMELESSNESS, LOSS OF LOVED ONES AND GRIEF. DREAM IMUA STEPPED UP TO PROVIDE A SPECIALIZED CAR SEAT TO A DISABLED CHILD IN MAUI COUNTY. DREAM IMUA ALSO COVERED THE COST OF REPAIRS TO BROKEN SOLAR PANELS AS WELL AS HIGH ELECTRICAL BILLS DUE TO THE NEEDED REPAIRS FOR A CHILD ON LIFE SUPPORT IN THEIR HOME. THE DREAM IMUA PROGRAM IS SUPPORTED BY FUNDRAISING EVENT PEDAL IMUA - A BIKE RIDE AROUND THE WEST MAUI MOUNTAINS WITH AROUND 130 SUPPORTERS AND PARTICIPANTS EACH DECEMBER. NA KEIKI O EMALIA ("EMALIA'S CHILDREN") - IS A MAUI-BASED GRIEF SUPPORT PROGRAM THAT HAS PROVIDED DEDICATED CHILDHOOD BEREAVEMENT SERVICES TO MAUI COUNTY SINCE 2015. FOUNDED BY DR. BROOKE BROWN, PH.D., IN HONOR OF HER DAUGHTER EMALIA, THE PROGRAM WAS CREATED IN RESPONSE TO THE COMMUNITY'S URGENT NEED FOR GRIEF SUPPORT FOR CHILDREN. SINCE ITS INCEPTION, NKOE HAS BECOME A BEACON OF HOPE AND HEALING FOR KEIKI AND TEENS NAVIGATING THE COMPLEXITIES OF LOSS. IN JULY 2025, NA KEIKI O EMALIA (NKOE) TRANSITIONED FROM AN INDEPENDENT NONPROFIT TO A PROGRAM UNDER IMUA FAMILY SERVICES, JOINING FORCES TO BETTER SERVE GRIEVING YOUTH AND THEIR FAMILIES. THIS INTEGRATION HAS BROADENED THE PROGRAM'S REACH WITHIN THE COMMUNITY, STRENGTHENED OPERATIONS WITH ADDED RESOURCES AND SUPPORT, AND FOSTERED GROWTH WITHIN A NETWORK DEDICATED TO NURTURING RESILIENCE AND HEALING IN MAUI COUNTY'S YOUTH. OVER THE PAST YEAR, OUR PROGRAM EXCEEDED ALL GOALS AND GREATLY EXPANDED ITS REACH. WE HELD 7 SCHOOL GROUPS ACROSS 4 SCHOOLS (GOAL: 3), WITH 31 UNIQUE STUDENT PARTICIPANTS AND 44 TOTAL SESSIONS (GOAL: 18). WE ALSO FACILITATED A CRISIS GROUP ON VERY SHORT NOTICE, DEMONSTRATING OUR ABILITY TO RESPOND QUICKLY TO COMMUNITY NEEDS. IN TOTAL, WE CONNECTED WITH 35 SCHOOLS THROUGH PRESENTATIONS, MEETINGS, AND ONGOING COMMUNICATION, BUILDING STRONG RELATIONSHIPS THAT LAY THE FOUNDATION FOR FUTURE GROUPS. BEYOND SCHOOLS, WE PILOTED A TWO-SESSION FAMILY GROUP SERVING PARENTS/GUARDIANS AND CHILDREN, AND PROVIDED 45 CARE PACKAGES (GOAL: 10) TO GRIEVING CHILDREN AND FAMILIES ACROSS BOTH SCHOOL AND COMMUNITY SETTINGS. AS LOCAL AUTHORITY ON BEREAVEMENT, WHEN APPROACHED FOR HELP, WE ALSO OFFERED SPECIALIZED GRIEF SUPPORT FOR MOTHERS WHO LOST AN INFANT AND FOSTER YOUTH, AS WELL AS SUPPORT THROUGH PARTNERSHIPS WITH CHURCHES AND COMMUNITY GROUPS. OUR PROGRAM'S OUTREACH PRESENCE GREW
4d Other program services (Describe in Schedule O.)
(Expenses $ 1,007,698 including grants of $   ) (Revenue $ 25,877 )
4e Total program service expenses3,788,253
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
List of Attached Documents:
// Content
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
List of Attached Documents:
// Content
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
72
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
71
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
13
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
12
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
HI
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
IMUA FAMILY SERVICES161 S WAKEA AVE   KAHULUI,HI96732 (808) 244-7467
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) JAMES A DIEGEL......................................................................
PRESIDENT
 1.00
.................
  		X   X       0 0 0
(2) MARSHA FAHIR......................................................................
VICE PRESIDE
 1.00
.................
  		X   X       0 0 0
(3) JOSH STARBUCK MD......................................................................
VP/ASSIST. C
 1.00
.................
  		X   X       0 0 0
(4) SCOTT WHELCHEL......................................................................
VP/CORP. SEC
 1.00
.................
  		X   X       0 0 0
(5) BRANDY AKI......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(6) DEAN DUQUE......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(7) ADAM FUDERER......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(8) FELICITAS LIVAUDAIS MD......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(9) SUTEE NITAKORN......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(10) AMANDA PROUTY......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(11) CALEB ROWE......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(12) MAHIE WONG......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(13) BOBBIE-JO MONIZ-TADEO......................................................................
MANAGING DIR
 40.00
.................
  		    X       125,769 0 16,464
(14) LESLEY DEAN WONG......................................................................
CHIEF EXEC O
 40.00
.................
  		X   X       154,476 0 13,502






Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 280,245   29,966
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 2
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CASTAWAY CONSTRUCTION & RESTORATION

PO BOX 330640
KAHULUI,HI96733 		CONTRACTOR 916,044
HYATT REGENCY MAUI

MC 61077
HONOLULU,HI96807 		VENUE/CATERING 129,468
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 2
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a 199,166
b Membership dues..1b  
c Fundraising events..1c 169,797
d Related organizations1d  
e Government grants (contributions)1e 2,063,944
f All other contributions, gifts, grants, and similar amounts not included above1f 2,994,060
g Noncash contributions included in lines 1a - 1f:$ 1g 95,093
h Total. Add lines 1a-1f....... 5,426,967
Program Service RevenueAmt Business Code
2a PROGRAM SERVICE REVENUE 624100 305,458 305,458    
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 305,458
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 38,604     38,604
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a    
b Less: cost or other basis and sales expenses 7b    
c Gain or (loss) 7c    
d Net gain or (loss).........        
8a Gross income from fundraising events (not including $ 169,797of contributions reported on line 1c). See Part IV, line 18 ....
8a 234,353
b Less: direct expenses ... 8b 215,354
c Net income or (loss) from fundraising events.. 18,999   18,999
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a DOCUMENT FEE 900099 109 109    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 109
12 Total revenue. See instructions..... 5,790,137 305,567   57,603
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 320,884 174,938 51,510 94,436
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 2,242,145 1,671,069 387,648 183,428
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 61,020 43,950 10,455 6,615
9 Other employee benefits ....... 298,390 214,914 51,127 32,349
10 Payroll taxes ........... 191,481 137,913 32,809 20,759
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 29,581 20,991 2,612 5,978
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 5,542 3,933 489 1,120
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 500,877 355,721 46,590 98,566
12 Advertising and promotion .... 138,092 59,123 1,162 77,807
13 Office expenses ....... 86,540 59,194 11,409 15,937
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 374,012 317,023 34,322 22,667
17 Travel ............ 92,408 69,847 1,138 21,423
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings ....        
20 Interest ........... 177,900 177,900    
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 115,719 109,935 4,827 957
23 Insurance ... 46,784 31,867 11,475 3,442
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PROGRAM SUPPLIES 277,664 238,953 2,199 36,512
b IN KIND GOODS 61,041 61,041    
c BANK FEES 18,316 9,375 1,345 7,596
d GENERAL EXCISE TAX 14,998 7,677 1,101 6,220
e All other expenses 33,460 22,889 1,592 8,979
25 Total functional expenses. Add lines 1 through 24e 5,086,854 3,788,253 653,810 644,791
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 116,942 1 37,119
2 Savings and temporary cash investments ......... 876,576 2 1,639,283
3 Pledges and grants receivable, net ...... 962,687 3 982,177
4 Accounts receivable, net ............. 599 4  
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 175,970 9 97,633
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 6,402,869
b Less: accumulated depreciation 10b 884,599 5,613,360 10c 5,518,270
11 Investments—publicly traded securities . 514,236 11 258,496
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 1,981,163 15 2,842,178
16 Total assets. Add lines 1 through 15 (must equal line 33)... 10,241,533 16 11,375,156
Liabilities 17 Accounts payable and accrued expenses ..... 256,594 17 493,964
18 Grants payable ...   18  
19 Deferred revenue ......... 184,835 19 83,002
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties .. 2,972,428 23 3,212,269
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D   25 33,937
26 Total liabilities. Add lines 17 through 25.. 3,413,857 26 3,823,172
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 5,618,393 27 5,000,968
28 Net assets with donor restrictions ........... 1,209,283 28 2,551,016
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 6,827,676 32 7,551,984
33 Total liabilities and net assets/fund balances ........ 10,241,533 33 11,375,156
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
5,790,137
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
5,086,854
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
703,283
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
6,827,676
5
Net unrealized gains (losses) on investments ...............
5
21,025
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
7,551,984
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
IMUA FAMILY SERVICES
 
Employer identification number

99-0194402
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 4,197,332 4,272,686 3,309,613 5,973,585 5,426,967 23,180,183
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 4,197,332 4,272,686 3,309,613 5,973,585 5,426,967 23,180,183
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. 1,244,021
6 Public support. Subtract line 5 from line 4. 21,936,162
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 4,197,332 4,272,686 3,309,613 5,973,585 5,426,967 23,180,183
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 499 16,157 34,977 87,303 38,604 177,540
9 Net income from unrelated business activities, whether or not the business is regularly carried on..   965,475 16   17,999 983,490
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10 24,341,213
12
12
2,192,086
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
90.120 %
15
15
86.580 %
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
IMUA FAMILY SERVICES
 
Employer identification number

99-0194402
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
IMUA FAMILY SERVICES
  		Employer identification number
99-0194402
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
IMUA FAMILY SERVICES
  		Employer identification number

99-0194402
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
IMUA FAMILY SERVICES
  		Employer identification number

99-0194402
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
IMUA FAMILY SERVICES
 
Employer identification number

99-0194402
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   2,117,593 2,117,593
b Buildings ....   2,414,600 294,432 2,120,168
c Leasehold improvements   1,470,213 346,178 1,124,035
d Equipment ....   331,608 243,989 87,619
e Other .....   68,855   68,855
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 5,518,270
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)CONSTRUCTION IN PROGRESS 2,808,241
(2)RIGHT OF USE ASSET 33,937
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 2,842,178
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
LEASE LIABILITY 33,937








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 33,937
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 6,129,047
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 21,025
b Donated services and use of facilities ......... 2b 102,531
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 215,354
e Add lines 2a through 2d ..................... 2e 338,910
3 Subtract line 2e from line 1.................. 3 5,790,137
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 5,790,137
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 5,404,739
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a 102,531
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 215,354
e Add lines 2a through 2d.................... 2e 317,885
3 Subtract line 2e from line 1................... 3 5,086,854
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 5,086,854
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
SCHEDULE D, PAGE 3, PART X THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE STATEMENT OF ACTIVITIES. AS OF JUNE 30, 2025, THE ORGANIZATION HAS ANALYZED THEIR TAX POSITION AND BELIEVE THAT ALL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES THEY ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022.
SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 215,354
SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 215,354
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
IMUA FAMILY SERVICES
 
Employer identification number

99-0194402
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

ANNUAL GALA
(event type) 		(b) Event #2

PADDLE IMUA
(event type) 		(c) Other events

1
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
287,225
91,755
25,170
404,150

2
Less: Contributions . . . .
143,864
24,598
1,335
169,797
3 Gross income (line 1 minus
line 2) . . . . . .
143,361
67,157
23,835
234,353



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . .        
7 Food and beverages . . .        
8 Entertainment . . . .        
9 Other direct expenses . . . 185,272 24,538 5,544 215,354
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 215,354
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow 18,999
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
 
 
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
 
 

3
Noncash prizes . . . .
 
 
 
 

4
Rent/facility costs . . . .
 
 
 
 

5
Other direct expenses . . .
 
 
 
 


6

Volunteer labor . . . .
%
%
%


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
 

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
IMUA FAMILY SERVICES
 
Employer identification number

99-0194402
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1LESLEY DEAN WONG
CHIEF EXEC OFFICER 		(i)

(ii)		 154,476
-------------
  		 
-------------
  		 
-------------
  		1,350
-------------
  		12,152
-------------
  		167,978
-------------
  		 
-------------
 
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
IMUA FAMILY SERVICES
 
Employer identification number

99-0194402
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( AUCTION ITEMS ) X 24 34,052 FAIR MARKET VALUE
26 Other Right pointing arrow large image ( SUPPLIES/GOODS ) X 72 61,041 FAIR MARKET VALUE
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M (Form 990) (2024)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
IMUA FAMILY SERVICES
 
Employer identification number

99-0194402
Return Reference Explanation
FORM 990, PAGE 2, PART III, LINE 2 DURING THE FISCAL YEAR ENDING JUNE 30, 2025, THE ORGANIZATION TOOK OVER THE NA KEIKI O EMALIA PROGRAM FOR ANOTHER HAWAII NONPROFIT ENTITY, AND CARRIED ON THE ACTIVITIES AS PART OF ITS OWN MISSION. ADDITIONALLY, THE ORGANIZATION UNDERTOOK THE SENTRY MALAMA NA KEIKI INITIATIVE PROJECT.
FORM 990, PAGE 2, PART III, LINE 4A INFANT AND CHILD DEVELOPMENT PROGRAM - IS DESIGNED TO PROVIDE EARLY INTERVENTION SERVICES THAT MEET THE DEVELOPMENTAL NEEDS OF CHILDREN BIRTH TO THREE YEARS OF AGE AND THEIR FAMILIES RELATED TO ENHANCING THE CHILD'S PHYSICAL, INTELLECTUAL, SOCIAL, EMOTIONAL AND LINGUISTIC GROWTH. THE PHILOSOPHY THAT GUIDES IMUA'S EARLY INTERVENTION PROGRAM IS CENTERED ON A MODEL REVOLVING AROUND THREE PRINCIPLES: ENHANCING THE CHILD'S DEVELOPMENT, PROVIDING SUPPORT AND ASSISTANCE TO THE FAMILY THROUGH COACHING AND MODELING AND MAXIMIZING THE CHILD'S AND FAMILY'S POTENTIAL IN SOCIETY. A FAMILY-CENTERED TEAM APPROACH IS UTILIZED WHERE ALL TEAM MEMBERS PARTICIPATE EQUALLY AND SYSTEMATICALLY ACROSS DISCIPLINE BOUNDARIES TO ENSURE IMUA STAYS TRUE TO THIS PHILOSOPHY ALONG WITH OTHER APPROPRIATE TECHNIQUES SUCH AS THE PRIMARY SERVICE PROVIDER APPROACH AND COACHING MODEL. APPROXIMATELY 342 CHILDREN WERE SERVED IN FY 2025.
FORM 990, PAGE 2, PART III, LINE 4B IMUA DISCOVERY GARDEN: IMUA DISCOVERY GARDEN IS NOT A PROGRAM BY ITSELF BUT WILL BE AN EXPANSION OF ALL OF THE IMUA SERVICES AND PROGRAMS. THE CRITICAL DIFFERENCE IS THAT THE SIX ACRE GARDEN SPACE CENTRALLY LOCATED IN MAUI'S HISTORIC DISTRICT WILL ALLOW THERAPISTS, EDUCATORS AND SERVICE PROVIDERS TO PROVIDE CLINICAL AND EDUCATIONAL SERVICES IN AN OUTDOOR NATURE BASED ENVIRONMENT. THIS KIND OF PHILOSOPHY AND TREATMENT IS A GROWING MODEL ACROSS THE NATION AND THE WORLD AS MORE AND MORE CHILDREN ARE STAYING INDOORS AND ARE MORE CONNECTED TO TECHNOLOGY AND DEVICES THAN THE OUTDOORS AND NATURE AROUND THEM WHICH IS CONTRIBUTING TO MORE INCREASE IN BEHAVIOR ISSUES IN CHILDREN. IMUA DISCOVERY GARDEN IS CURRENTLY IN THE BEGINNING STAGES OF DEVELOPMENT AND PLANNING. WITH THE LAUNCH OF THE CAPITAL CAMPAIGN IN JULY OF 2020, THE FOCUS HAS BEEN ON SHARING THE POTENTIAL AND VISION FOR THE SPACE WITH PROSPECTIVE DONORS, BUSINESSES AND SUPPORTERS IN ORDER TO RAISE THE NECESSARY CAPITAL TO FULLY CREATE THE VISION FOR THE DISCOVERY GARDEN. FOR THE MOST PART OF FY 2024 THE DEVELOPMENT PHASE OF IMUA DISCOVERY GARDEN WAS WORKING WITH ARCHITECTS, LANDSCAPE ARCHITECTS AND THE MAUI OF COUNTY PERMITS DEPARTMENT SO THAT WE WOULD BE READY FOR THE CONSTRUCTION WORK BY THE END OF FY 2025.
FORM 990, PAGE 2, PART III, LINE 4C IMUA INCLUSION PRESCHOOL - THE PRESCHOOL AT KAHULUI SERVES 20 CHILDREN AND THEIR FAMILIES IN A LICENSED PRESCHOOL FACILITY. 25% OF CHILDREN ENROLLED HAVE A DIAGNOSED SPECIAL NEED OR DEVELOPMENTAL DELAY AS DETERMINED BY A STANDARDIZED ASSESSMENT. IMUA INCLUSION PRESCHOOL PROVIDES A RELATIONSHIP-BASED, PLAY-BASED AND PLACE-BASED EXPERIENCE FOR CHILDREN THREE TO FIVE YEARS OF AGE. APPROXIMATELY 20 CHILDREN WERE SERVED IN FY 2025. THE PRESCHOOL IS FUNDED PRIMARILY THROUGH TUITION FROM FAMILIES, GOVERNMENT/FOUNDATION GRANTS, AND FUNDRAISING REVENUE. IN JANUARY 2024 IMUA FAMILY SERVICES STARTED A DEMONSTRATION SITE OUTDOOR NATURE-BASED PRESCHOOL TO SERVICE CHILDREN AND FAMILIES THAT WERE AFFECTED BY THE MAUI WILDFIRES. THE OUTDOOR PRESCHOOL PROVIDED NATURE-BASED EDUCATION FOR CHILDREN THREE TO FIVE YEARS OLD. APPROXIMATELY 16 CHILDREN WERE SERVED IN FY 2025. THE PRESCHOOL IS FUNDED PRIMARILY THROUGH HAWAII COMMUNITY FOUNDATION'S MAUI STRONG FUND AND OTHER WILDFIRE RELIEF FUNDS.
FORM 990, PAGE 2, PART III, LINE 4D EARLY CHILDHOOD DEVELOPMENT PROGRAM - PROVIDES SERVICES TO CHILDREN AGE THREE TO SIX WHO ARE AT RISK OF OR HAVE DEVELOPMENTAL DELAYS THAT FALL OUTSIDE THE SCOPE OF DEPARTMENT OF EDUCATION SPECIAL EDUCATION SERVICES. THE NEEDS OF EACH CHILD WILL BE MET THROUGH IMUA FAMILY SERVICES' PROVISION OF PROFESSIONAL THERAPEUTIC SERVICES FOR THE CHILD AND SUPPORT FOR THOSE INVOLVED IN THE CHILD'S LIFE IN ORDER TO HELP THEM THRIVE IN THE HOME AND COMMUNITY ENVIRONMENTS, AND BE BETTER PREPARED FOR KINDERGARTEN AND BEYOND. APPROXIMATELY 54 CHILDREN WERE SERVED IN FY 2025. HEALTHCARE NAVIGATOR - IN COLLABORATION WITH DHS MED-QUEST DIVISION, HEALTHCARE NAVIGATORS OF IMUA FAMILY SERVICES HELP MAUI COUNTY COMMUNITY IN THE NAVIGATION OF THE OFTEN CONFUSING PROCESS OF APPLYING FOR HEALTH INSURANCE. THESE COMMUNITY HEALTH WORKERS ASSIST THE UNINSURED AND UNDERINSURED IN APPLYING FOR MED-QUEST OR HEALTHCARE.GOV. INDIVIDUALS AND FAMILIES WITHIN THE MAUI COUNTY COMMUNITY WHO QUALIFY FOR A SPECIAL ENROLLMENT PERIOD THROUGH THE FEDERAL HEALTH INSURANCE MARKETPLACE AND WHO WANT TO MAKE CHANGES TO THEIR PLANS DURING OPEN ENROLLMENT, WHICH RUNS FROM NOVEMBER 1 THROUGH DECEMBER 15TH, CAN REACH OUT FOR ASSISTANCE. INDIVIDUALS MAY QUALIFY FOR SPECIAL ENROLLMENT IF THEY HAVE EXPERIENCED ANY OF THE FOLLOWING LIFE EVENTS IN THE LAST 60 DAYS: LOST EMPLOYER-COVERED HEALTH INSURANCE, EXPERIENCED A CHANGE IN HOUSEHOLD INCOME, MOVED FROM ANOTHER STATE OR COUNTRY, GOT MARRIED OR HAD A BABY, LOST COVERAGE DUE TO DIVORCE, OR RECENTLY BEEN RELEASED FROM PRISON. HEALTHCARE NAVIGATORS OF IMUA FAMILY SERVICES CONNECTED WITH HANA HEALTH, LANAI COMMUNITY HEALTH CENTER, AND MOLOKAI COMMUNITY HEALTH CENTER TO SUPPORT THE NEEDS OF THE COMMUNITY BY LEVERAGING EXISTING RELATIONSHIPS AND PARTNERSHIPS. THE KOKUA HEALTH NAVIGATORS REACHED OUT TO ALL WILDFIRE RESOURCE HUBS, LIBRARIES, THE HR FOR ALL MAJOR HOTELS ON ISLAND, MINIT MEDICAL, MAUI COUNTY CORRECTIONAL CENTER, ALL NON-PROFITS THAT ARE PART OF THE MAUI NON PROFIT DIRECTORS ASSOCIATION, MAUI MEDICAL GROUP, MAUI MEMORIAL, HMSA, KAISER, ALOHACARE, FARMERS AND AG HUIS, CHURCHES WITH A FOCUS ON COFA SERVING CHURCHES, KA HALE A KE OLA, MAUI AIDS FOUNDATION, IMUA PRESCHOOL FAMILIES, TRILOGY, MAUI SODA WORKS AND OTHER SMALL BUSINESSES, MAUI COUNTY THROUGH MAYOR'S OFFICE, MAUI MOMMIES GROUPS ON FACEBOOK, INSTAGRAM, AND MANY MORE AVENUES FROM KOKUA HEALTH NAVIGATORS' PERSONAL AND PROFESSIONAL NETWORKS. THIS LEAD TO OVER 15,000 ENGAGEMENTS, OVER 4,000 MAUI COUNTY CONSUMERS SERVED AND OVER 100 ENROLLMENTS IN MED-QUEST AND HEALTHCARE.GOV IN MAUI COUNTY IN FY 2025. CAMP IMUA - CAMP IMUA, NESTLED IN THE HEART OF MAUI, CONTINUES TO SHINE AS A BEACON OF JOY, INCLUSION, AND COMMUNITY SPIRIT. FOR ALMOST FIVE DECADES, THIS OVERNIGHT SUMMER CAMP HAS BROUGHT TOGETHER CHILDREN AGES 7-15 WITH SPECIAL NEEDS, DEVELOPMENTAL DELAYS, AND DISABILITIES FOR A WEEK FILLED WITH ADVENTURE, LAUGHTER, AND BELONGING. IT IS MORE THAN JUST CAMP-IT'S A CORNERSTONE OF IMUA FAMILY SERVICES' MISSION TO CREATE SPACES WHERE CHILDREN CAN GROW, THRIVE, AND SIMPLY BE KIDS. FROM JUNE 7-13, 2025, CAMP IMUA WELCOMED 32 INCREDIBLE CAMPERS ALONGSIDE 45 HIGH SCHOOL AND COLLEGE-AGED COUNSELORS WHO GAVE THEIR ALL TO MAKE THE EXPERIENCE UNFORGETTABLE. TOGETHER, THEY STEPPED INTO A SETTING THAT WAS AS PICTURESQUE AS IT WAS PURPOSEFUL, WHERE EVERY ACTIVITY WAS DESIGNED TO FOSTER GROWTH, INDEPENDENCE, AND JOY. FOR MANY CAMPERS, EVERYDAY LIFE COMES WITH BARRIERS THAT MAKE IT DIFFICULT TO JOIN TYPICAL RECREATIONAL PROGRAMS. CAMP IMUA TEARS DOWN THOSE BARRIERS. HERE, EVERY CHILD IS MET WITH ENCOURAGEMENT AND OPPORTUNITIES TO SHINE. WHETHER IT'S HORSEBACK RIDING THROUGH THE PASTURES OF KEANAE, CATCHING WAVES IN THE WARM MAUI SURF, PADDLING KAYAKS WITH FRIENDS, DANCING UNDER THE STARS, OR TAKING IN THE ISLAND FROM A HELICOPTER HIGH ABOVE-IT'S ALL ABOUT EMPOWERMENT, INCLUSION, AND FUN. WITH ARTS AND CRAFTS, MUSIC, TALENT SHOWS, MOVIE NIGHTS, AND SO MUCH MORE, EVERY DAY OFFERED CAREFULLY CRAFTED EXPERIENCES THAT ENSURED EVERY CAMPER COULD TAKE PART FULLY AND JOYFULLY. THE HEART OF CAMP IMUA, HOWEVER, BEATS STRONGEST THROUGH ITS COUNSELORS. THESE DEDICATED HIGH SCHOOL AND COLLEGE STUDENTS ARE THE BACKBONE OF THE PROGRAM, OFFERING ROUND-THE-CLOCK CARE, MENTORSHIP, AND FRIENDSHIP. MANY RETURN YEAR AFTER YEAR, DRIVEN BY THE DEEP BONDS THEY FORM WITH THEIR CAMPERS AND FELLOW COUNSELORS. THEIR ENERGY, COMPASSION, AND COMMITMENT ARE WHAT TRANSFORM CAMP INTO SOMETHING MAGICAL-NOT ONLY FOR THE CHILDREN, BUT FOR THEMSELVES AS WELL. THE LESSONS THEY LEARN ABOUT LEADERSHIP, EMPATHY, AND SERVICE RIPPLE FAR BEYOND CAMP, SHAPING THE FUTURE LEADERS OF OUR COMMUNITY. THIS YEAR'S CAMP WAS MADE POSSIBLE BY THE INCREDIBLE GENEROSITY OF LOCAL BUSINESSES AND COMMUNITY PARTNERS. FROM MEALS TO SUPPLIES, EQUIPMENT TO SPECIAL EXPERIENCES, SO MANY CAME TOGETHER TO LIFT UP OUR CAMPERS. WE EXTEND A HEARTFELT MAHALO TO EVERY BUSINESS, NONPROFIT, AND COMMUNITY MEMBER WHO GAVE THEIR TIME, TALENTS, AND RESOURCES TO MAKE CAMP IMUA 2025 A REALITY. THIS YEAR OVER 15 LOCAL BUSINESSES DONATED IN-KIND SERVICES AND SUPPLIES TO MAKE OUR CAMP EXPERIENCE HAPPEN. FROM FOOD DONATIONS TO ART SUPPLIES AND MUCH MORE WE HUMBLY THANK BLUE HAWAIIAN HELICOPTERS, DA BOUNCE PARTY RENTALS, FLATBREAD COMPANY, HAWAIIAN PADDLE SPORTS, HYATT REGENCY MAUI RESORT, JILLIAN'S PIIHOLO STABLES, LAPPERT'S HAWAII, MANA FOODS, MARRIOTT OCEAN CLUB, MAUI CATTLE COMPANY, OKOA FARMS, THE OUTRIGGER KAANAPALI, PUKALANI SUPERETTE, THE ROYAL LAHAINA RESORT, ROY'S KAANAPALI, TAKAMIYA MARKET, AND WHOLE FOODS MARKET FOR THEIR GENEROUS CONTRIBUTIONS. ADDITIONALLY, FIVE OTHER NON-PROFIT AGENCIES ASSISTED IN SUPPORTING CAMP IMUA THIS YEAR. FROM DONATIONS OF SUPPLIES, FOOD, AND OTHER SERVICES WE MUST SHOW OUR GRATITUDE TO MAUI FOOD BANK, MAUI'S CARING WOMEN IN ACTION, NA MOKU AUPUNI O KO'OLAU HUI, PA'IA YOUTH & CULTURAL CENTER, AND MAUI ECONOMIC OPPORTUNITY. THE IMPACT OF CAMP IMUA EXTENDS FAR BEYOND ONE WEEK IN JUNE. FOR THE CHILDREN, IT IS OFTEN THE HIGHLIGHT OF THEIR YEAR-A CHANCE TO STEP OUTSIDE ROUTINE, BUILD CONFIDENCE, AND EMBRACE ADVENTURE. FOR THEIR FAMILIES, IT OFFERS A MUCH-NEEDED RESPITE AND PEACE OF MIND THAT THEIR CHILDREN ARE SAFE, CARED FOR, AND CELEBRATED. AND FOR OUR COMMUNITY, CAMP IMUA SERVES AS A POWERFUL REMINDER OF WHAT'S POSSIBLE WHEN MAUI COMES TOGETHER: A CELEBRATION OF ABILITY, RESILIENCE, AND ALOHA. DREAM IMUA - THE DREAM IMUA PROGRAM PROVIDES SPECIAL EXPERIENTIAL DREAMS TO CHILDREN IN DIFFICULT TIMES OF CRISIS, ABUSE AND NEGLECT. IN FY 2025 DREAM IMUA CONTINUED TO OFFER CUSTOMIZED SERVICES TO DOZENS OF CHILDREN AND FAMILIES IMPACTED BY THE MAUI WILDFIRES, HOMELESSNESS, LOSS OF LOVED ONES AND GRIEF. DREAM IMUA STEPPED UP TO PROVIDE A SPECIALIZED CAR SEAT TO A DISABLED CHILD IN MAUI COUNTY. DREAM IMUA ALSO COVERED THE COST OF REPAIRS TO BROKEN SOLAR PANELS AS WELL AS HIGH ELECTRICAL BILLS DUE TO THE NEEDED REPAIRS FOR A CHILD ON LIFE SUPPORT IN THEIR HOME. THE DREAM IMUA PROGRAM IS SUPPORTED BY FUNDRAISING EVENT PEDAL IMUA - A BIKE RIDE AROUND THE WEST MAUI MOUNTAINS WITH AROUND 130 SUPPORTERS AND PARTICIPANTS EACH DECEMBER. NA KEIKI O EMALIA ("EMALIA'S CHILDREN") - IS A MAUI-BASED GRIEF SUPPORT PROGRAM THAT HAS PROVIDED DEDICATED CHILDHOOD BEREAVEMENT SERVICES TO MAUI COUNTY SINCE 2015. FOUNDED BY DR. BROOKE BROWN, PH.D., IN HONOR OF HER DAUGHTER EMALIA, THE PROGRAM WAS CREATED IN RESPONSE TO THE COMMUNITY'S URGENT NEED FOR GRIEF SUPPORT FOR CHILDREN. SINCE ITS INCEPTION, NKOE HAS BECOME A BEACON OF HOPE AND HEALING FOR KEIKI AND TEENS NAVIGATING THE COMPLEXITIES OF LOSS. IN JULY 2025, NA KEIKI O EMALIA (NKOE) TRANSITIONED FROM AN INDEPENDENT NONPROFIT TO A PROGRAM UNDER IMUA FAMILY SERVICES, JOINING FORCES TO BETTER SERVE GRIEVING YOUTH AND THEIR FAMILIES. THIS INTEGRATION HAS BROADENED THE PROGRAM'S REACH WITHIN THE COMMUNITY, STRENGTHENED OPERATIONS WITH ADDED RESOURCES AND SUPPORT, AND FOSTERED GROWTH WITHIN A NETWORK DEDICATED TO NURTURING RESILIENCE AND HEALING IN MAUI COUNTY'S YOUTH. OVER THE PAST YEAR, OUR PROGRAM EXCEEDED ALL GOALS AND GREATLY EXPANDED ITS REACH. WE HELD 7 SCHOOL GROUPS ACROSS 4 SCHOOLS (GOAL: 3), WITH 31 UNIQUE STUDENT PARTICIPANTS AND 44 TOTAL SESSIONS (GOAL: 18). WE ALSO FACILITATED A CRISIS GROUP ON VERY SHORT NOTICE, DEMONSTRATING OUR ABILITY TO RESPOND QUICKLY TO COMMUNITY NEEDS. IN TOTAL, WE CONNECTED WITH 35 SCHOOLS THROUGH PRESENTATIONS, MEETINGS, AND ONGOING COMMUNICATION, BUILDING STRONG RELATIONSHIPS THAT LAY THE FOUNDATION FOR FUTURE GROUPS. BEYOND SCHOOLS, WE PILOTED A TWO-SESSION FAMILY GROUP SERVING PARENTS/GUARDIANS AND CHILDREN, AND PROVIDED 45 CARE PACKAGES (GOAL: 10) TO GRIEVING CHILDREN AND FAMILIES ACROSS BOTH SCHOOL AND COMMUNITY SETTINGS. AS LOCAL AUTHORITY ON BEREAVEMENT, WHEN APPROACHED FOR HELP, WE ALSO OFFERED SPECIALIZED GRIEF SUPPORT FOR MOTHERS WHO LOST AN INFANT AND FOSTER YOUTH, AS WELL AS SUPPORT THROUGH PARTNERSHIPS WITH CHURCHES AND COMMUNITY GROUPS. OUR PROGRAM'S OUTREACH PRESENCE GREW
FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO VOLUNTEERS, STAFF AND THE BOARD OF DIRECTORS. IF A CONFLICT OF INTEREST EXISTS BETWEEN THE MEMBERS OF THE BOARD OF DIRECTORS AND IMUA FAMILY SERVICES, MEMBERS MUST EXCUSE THEMSELVES FROM DISCUSSION AND VOTING. WE POST THE POLICY IN OUR EMPLOYEE HANDBOOK, WHICH IS UPDATED REGULARLY AND DISTRIBUTED TO THE EMPLOYEES ANNUALLY. CORRECTIVE ACTIONS TAKE PLACE IF VIOLATION OF THIS POLICY OCCURS UP TO AND INCLUDING TERMINATION OF EMPLOYMENT.
FORM 990, PAGE 6, PART VI, LINE 15A SALARY COMPARISONS ARE CONDUCTED THROUGH THE ANALYSIS OF SIMILAR POSITIONS IN MAUI COUNTY.
FORM 990, PAGE 6, PART VI, LINE 15B SALARY COMPARISONS ARE CONDUCTED THROUGH THE ANALYSIS OF SIMILAR POSITIONS IN MAUI COUNTY.
FORM 990, PAGE 6, PART VI, LINE 18 GOVERNING DOCUMENTS, INCLUDING THE CONFLICT OF INTEREST POLICY AND THE FORM 990, ARE AVAILABLE UPON REQUEST.
FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 215,354 FUNDRAISING EXPENSES -215,354
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version: