2023-11-15T15:50:01-06:00 2022-12-31 LAULIMA TAX ADVISORY GROUP LLC PO BOX 10360 HONOLULU HI 96816 990 2022-01-01 460618609 HAWAII AG AND CULINARY ALLIANCE HAWA 8083862538 3538 WAIALAE AVENUE SUITE 202 HONOLULU HI 96816 DENISE HAYASHI-YAMAGUCHI EXECUTIVE DIRECTOR 8083862538 2023-11-14 1 DENISE HAYASHI-YAMAGUCHI 999009999 0 JOANNE HOE P00337116 8089099250 2023-11-14 X 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DENISE HAYASHI-YAMAGUCHI 3538 WAIALAE AVENUE SUITE 202 HONOLULU HI 96816 3334914 0 X WWW.HAWAIIFOODANDWINEFESTIVAL.COM X 2012 HI TO SUPPORT PROGRAMS THAT PROMOTE CULINARY ARTS, AGRICULTURE, ENVIRONMENTAL STEWARDSHIP, CULTURE AND EDUCATION IN HAWAII BY AWARDING GRANTS TO CHARITABLE NONPROFITS. 9 9 6 348 0 0 1753868 3023220 291324 311694 0 0 0 0 2045192 3334914 70500 350000 0 0 654730 674711 0 0 86322 1144169 1930246 1869399 2954957 175793 379957 2745596 3323311 517769 715527 2227827 2607784 X TO SUPPORT PROGRAMS THAT PROMOTE CULINARY ARTS, AGRICULTURE, ENVIRONMENTAL STEWARDSHIP, CULTURE AND EDUCATION IN HAWAII BY AWARDING GRANTS TO CHARITABLE NONPROFITS THAT PROMOTE CULINARY ARTS EDUCATION, PRESERVE AND PROTECT OUR ENVIRONMENT AND AGRICULTURAL LANDS, RAISE AWARENESS ABOUT ENVIRONMENTAL STEWARDSHIP AND SUSTAINABILITY, SUPPORT LOCAL AGRICULTURE AND FARMING, EDUCATE HAWAII FAMILIES, CHILDREN AND VISITORS ABOUT THE IMPORTANCE OF OUR NATURAL AND CULTURAL HISTORY AND HERITAGE AND ENRICH THE LIVES OF CHILDREN AND YOUTH. 0 0 2635573 350000 311694 HAWAII FOOD AND WINE FESTIVAL - INCLUDE WORLD CLASS EVENTS THAT SHOWCASE WINE TASTINGS, COOKING DEMONSTRATIONS, ONE-OF-A-KIND EXCURSIONS, AND EXCLUSIVE DINING OPPORTUNITIES WITH DISHES HIGHLIGHTING THE STATES BOUNTY OF LOCAL PRODUCE, SEAFOOD, BEEF AND POULTRY. EVENTS ARE PROMOTED AT VARIOUS VENUES ACROSS MULTIPLE ISLANDS DURING A WEEK-LONG FESTIVAL DESIGNED ALSO TO APPEAL TO TRAVELERS AND KAMAAINA INTERESTED IN EXPERIENCING THE CULTURE AND CULINARY CREATIVITY WHILE VISITING THE ISLANDS. THE EDUCATIONAL EXPERIENCE FOR CULINARY STUDENT VIA INTERACTION WITH EXPERIENCED LOCAL, MAINLAND AND INTERNATIONAL CHEFS INCLUDE COOKING DEMOS IN THE COMMUNITY, AND PROGRAMS FOR YOUNGER KEIKI EXPOSE THEM TO AGRICULTURE AND CULINARY EXPERIENCES OTHERWISE OUT OF REACH. THEY ARE EXPOSED FIRST HAND TO SEEING HOW MASTER CHEFS INCORPORATE LOCAL AND IMPORTED INGREDIENTS OF OUR AGRICULTURE INDUSTRY, CULTURE AND ARTISTIC PRESENTATION INTO THEIR DISHES. 2635573 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 33 0 6 1 0 0 0 0 0 1 1 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X TERI MATSUKAWA 8083862538 3538 WAIALAE AVENUE SUITE 202 HONOLULU HI 96816 ROY YAMAGUCHI CHAIRMAN/DIRECTOR 3.00 X X 0 0 0 ALAN WONG VICE CHAIR/DIRECTOR 2.00 X X 0 0 0 MEREDITH CHING TREASURER/DIRECTOR 1.00 X X 0 0 0 SHARON BROWN SECRETARY/DIRECTOR 1.00 X X 0 0 0 VAL IWASHITA DIRECTOR AT-LARGE 1.00 X 0 0 0 VIKRAM GARG DIRECTOR AT-LARGE 1.00 X 0 0 0 SHEP GORDON DIRECTOR AT-LARGE 1.00 X 0 0 0 WARREN SHON DIRECTOR AT-LARGE 1.00 X 0 0 0 MARK TERUYA DIRECTOR AT-LARGE 1.00 X 0 0 0 DENISE HAYASHI-YAMAGUCHI CEO/ASSISTANT SECRET 35.00 X 217393 0 0 AYA LESLIE KEY EMPLOYEE 40.00 X 155230 0 0 372623 0 0 2 0 1 0 0 150000 2873220 377584 3023220 OTHER INCOME 900099 311694 311694 311694 3334914 311694 0 0 350000 350000 372624 278098 50319 44207 302087 225455 40793 35839 17103 17103 16136 16136 110714 14843 95871 167457 167285 172 45011 34629 6415 3967 192182 189356 2601 225 7603 6691 608 304 FOOD AND BEVERAGE 580653 580653 FACILITIES 449009 449009 SUPPLIES 80302 80302 PROGRAM COSTS 77647 77647 186429 181605 3216 1608 2954957 2635573 233062 86322 2485280 3041435 126089 166730 79914 79914 0 0 134227 115146 2745596 3323311 359543 633693 157389 32444 837 49390 517769 715527 X 2227827 2607784 2227827 2607784 2745596 3323311 X 379957 772430 -772430 X 0 1 X 0 0 X 3352204 3548722 1147147 1753868 3023220 12825161 3352204 3548722 1147147 1753868 3023220 12825161 12825161 234611 347539 173264 291324 311694 1358432 14183593 0.90420 0.90660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27502 27502 0 52412 52412 0 0 REIMBURSEMENT PAYABLE TO DENISE 12196 OPERATING LEASE LIABILITY, CURRENT AND NON-CURRENT 37194 49390 X 4107344 772430 772430 3334914 0 3334914 3727387 772430 772430 2954957 0 2954957 PART X, LINE 2: THE HACA IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE HACA RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. THE HACA HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2B ADJUSTMENT MADE TO SEPARATELY LIST THE DONATED SERVICES AND FACILITIES THAT WERE DONATIONS MADE IN-KIND. PART XII, LINE 2A ADJUSTMENT MADE TO SEPARATELY LIST THE DONATED SERVICES AND FACILITIES THAT WERE DONATIONS MADE IN-KIND. X X X X X X X 0 0 HAWAII AGRICULTURAL FOUNDATION 3538 WAIALAE AVENUE NO 203 HONOLULU HI 96816 260639538 501C3 70000 0 GENERAL SUPPORT FOR ORGANIZATION IMUA FAMILY SERVICES 161 S WAKEA AVE KAHULUI HI 96732 990194402 501C3 50000 0 GENERAL SUPPORT FOR ORGANIZATION KAPIOLANI COMMUNITY COLLEGE 4303 DIAMOND HEAD RD HONOLULU HI 96816 996000354 501C3 50000 0 GENERAL SUPPORT FOR ORGANIZATION LEEWARD COMMUNITY COLLEGE 96-045 ALA IKE PEARL CITY HI 96816 996000354 501C3 25000 0 GENERAL SUPPORT FOR ORGANIZATION MICHAEL GINOR SCHOLARSHIP FUND 3538 WAIALAE AVENUE NO 202 HONOLULU HI 96816 501C3 10000 0 GENERAL SUPPORT FOR ORGANIZATION UNIVERSITY OF HAWAII MAUI COLLEGE 310 W KAAHUMANU AVE KAHULUI HI 96732 996000354 501C3 10000 0 GENERAL SUPPORT FOR ORGANIZATION MAUI COUNTY FARM BUREAU PO BOX 148 KULA HI 96790 501C5 10000 0 GENERAL SUPPORT FOR ORGANIZATION 10 1 X 1 1 X X X 0 0 0 0 0 0 0 0 0 DENISE HAYASHI-YAMAGUCHI CEO/ASSISTANT SECRET 183125 0 34268 0 0 0 0 0 0 0 217393 0 0 0 AYA LESLIE KEY EMPLOYEE 131250 0 23980 0 0 0 0 0 0 0 155230 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES A HEALTH AND WELLNESS PROGRAM FOR THE EMPLOYEES AS PART OF ITS EMPLOYEE RETENTION PROGRAM. COST INCURRED FOR THE WELLNESS PROGRAM ARE REVIEWED AND RECEIPTS FOR REIMBURSEMENTS ARE SUBMITTED AND SUBJECT FOR APPROVAL WITHIN THE PROGRAM GUIDELINES. HEALTH AND WELLNESS PROGRAM IS LIMITED TO $100 PER MONTH FOR ALL EMPLOYEES ENROLLED IN A GYM MEMBERSHIP WITH REIMBURSEMENT PROVIDED UPON RECEIPTS AT THE END OF THE YEAR. PART I, LINE 3 THE BOARD'S COMPENSATION COMMITTEE IS TASKED WITH THE REVIEW AND EVALUATION OF THE CEO'S PERFORMANCE AS WELL AS DETERMINING THE COMPENSATION OF THE CEO. THE CEO SUBMITS AN ANNUAL SELF ASSESSMENT TO THE COMPENSATION COMMITTEE AND THE BOARD CHAIR REVIEWS FINANCIAL PERFORMANCE OF ORGANIZATION, AMONG OTHER EVALUATION MEASURES. THE CHAIR WORKS WITH PREVIOUS BASE SALARY THAT WAS SUBSTANTIATED IN 2019 BY AN INDEPENDENT STUDY AND SETS PERCENTAGE BASED ON PERFORMANCE. THE COMPENSATION COMMITTEE REVIEWS AND DISCUSSES CEO PERFORMANCE, REVIEWS WITH THE CEO HER PERFORMANCE, SETS THE PERFORMANCE OBJECTIVES AND COMPENSATION FOR THE ENSUING YEAR. THE COMPENSATION COMMITTEES EVALUATION AND APPROVED CEO COMPENSATION ARE REPORTED TO THE BOARD DURING EXECUTIVE SESSION BY THE BOARD AND FULL BOARD THEN APPROVES. DOCUMENTATION IS RETAINED IN THE CEO/PRESIDENT'S PERSONNEL FILE. X 8 283880 X TRAVEL & ACCOMODATIONS 11 629806 X MARKETING 4 124252 X FACILITY USE 1 18373 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 ROY YAMAGUCHI DENISE HAYASHI-YAMAGUCHI CHAIRMAN/DIR CEO/ASST SEC MARRIED COUPLE FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 AN INDEPENDENT ACCOUNTING FIRM FIRST COMPLETES THE FINANCIAL AUDIT. THE 990 IS PREPARED BASED ON AUDITED BALANCES AND IS FIRST REVIEWED BY THE PRINCIPAL FINANCIAL PERSON OF THE ORGANIZATION, THE EXECUTIVE DIRECTOR AND TREASURER THEN PRESENTED BY THE PREPARER TO THE BOARD EITHER ELECTRONICALLY OR IN PERSON. ONCE THE BOARD HAS APPROVED AND ADOPTED THE 990 IT IS FINALIZED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS CONTINUALLY MONITORED AND ENFORCED THE COMPLIANCE WITHTHE CONFLICT OF INTEREST POLICY. ANNUAL REVIEW AND SIGN OFF INDICATING ANYNEW OR EXISTING CONFLICTS OR AFFIRMATION THAT NONE EXIST. FORM 990, PART VI, SECTION B, LINE 15 SOFTWARE TO COLLECT REIMBURSEMENT INFORMATION IDS POSSIBLE DUPLICATES, CALCULATES MILEAGE, DOES MATH ON TOTALS. DENISE APPROVES STAFF REIMBURSEMENTS, TREASURER REVIEWS DENISE'S PROCESS DESCRIBED FOR LINE 15A. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, THE FEDERAL FILING FORM 1023 AND THE FEDERAL FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: DONATED SERVICES AND USE OF FACILITIES RECEIVED -772,430.