2024-11-15T14:59:15-05:00 2023-12-31 870716721 OCCPA LLC 745 FORT STREET MALL STE 1900 HONOLULU HI 968133820 990 2023-01-01 990261283 HAWAII COMMUNITY FOUNDATION HAWA 8085376333 827 FORT STREET MALL HONOLULU HI 968132817 WALLACE GK CHIN SVP-CHIEF ADM OFFICE 8085665571 2024-11-15 true false LAI IENG YEE P01329295 8085372626 2024-11-13 2023 2024-10-15 13:58:12Z MICAH KANE 827 FORT STREET MALL HONOLULU HI 96813 440914285 false X WWW.HAWAIICOMMUNITYFOUNDATION.ORG X 1916 HI SEE STATEMENT 1 18 18 95 18 708150 100898663 243720987 1288346 1298674 16870328 25163954 107166 138207 119164503 270321822 62655119 98670790 0 9110967 10303047 0 5863398 6567495 8841432 78333581 117815269 40830922 152506553 784261660 1018292508 61169485 66118439 723092175 952174069 SEE STATEMENT 1 false false 106699408 98670790 728731 HAWAII COMMUNITY FOUNDATION THROUGH ITS GRANTMAKING AND PROGRAM SERVICES HAS ASSISTED 1,265 ORGANIZATIONS AND OTHERS TO ACHIEVE A BETTER COMMUNITY IN HAWAII. GRANT MAKING OCCURS IN SIX DIFFERENT PROGRAM AREAS AS DESCRIBED ON THE ATTACHED STATEMENT (SEE STATEMENT 2-NOTE: TIMING DIFFERENCES & INCLUSION OF ADMINISTRATIVE EXPENSES RESULT IN A DIFFERENCE IN TOTALS) 768065 708150 HAWAII COMMUNITY FOUNDATION ASSISTS PRIVATE FOUNDATIONS AND OTHER ORGANIZATIONS IN THEIR COMMUNITY GRANT MAKING BY PROVIDING GRANT EVALUATION AND GRANT MANAGEMENT SERVICES. THROUGH THIS ACTIVITY HAWAII COMMUNITY FOUNDATION HAS FACILITATED AN ADDITIONAL 11,900,000 OF COMMUNITY GRANT MAKING BY THESE FOUNDATIONS AND ORGANIZATIONS. A PORTION OF THE REVENUE HAS BEEN DETERMINED TO BE UNRELATED BUSINESS INCOME BUT ALL REVENUE RELATED TO THIS ACTIVITY IS CONSIDERED CORE TO HAWAII COMMUNITY FOUNDATION'S MISSION AND OFFSETS THE RELATED COSTS OF PROVIDING THESE SERVICES. IT IS CURRENTLY IMPRACTICAL TO SEGREGATE REVENUE THAT IS NOT CONSIDERED UNRELATED BUSINESS INCOME. 107467473 true true false true false true false true false true true false false false true true true false false false false true false false false false false true true true false false false false false true false true true false false false true true true true false false true 86 0 95 true true true false false false false false false false false false false false false false false false false X 18 18 true false false false false false false true true false false true true true true true true true true false HI X X WALLACE CHIN 8085376333 827 FORT STREET MALL HONOLULU HI 96813 X MICAH KANE CEO & PRESID 60.00 X 460978 0 64351 WALLACE GK CHIN SVP-CHIEF AD 60.00 X 217892 0 38882 MICHELLE KAUHANE SVP-CHIEF IM 60.00 X 196355 0 42514 KAWENA BEAUPRE SVP-GENERAL 60.00 X 193529 0 40163 TODD APO VP-COM PSHIP 60.00 X 193688 0 20866 JAMEE KUNICHIKA VP-ORG PL & 60.00 X 176997 0 28137 SHEILA SARHANGI VP-STRATEGIC 60.00 X 151952 0 37400 JEN-L LYMAN SDR OF PHIL 60.00 X 154862 0 29059 LYNN SHIMONO VP-FINANCE 60.00 X 155628 0 26797 LARISSA KICK VP-COM GRANT 60.00 X 154334 0 26613 DANA OKANO PROGRAM DIRE 60.00 X 151232 0 26496 ROBBIE ANN KANE PROGRAM DIRE 60.00 X 132364 0 28251 LAUREN SANTOS ASSOC GEN CO 60.00 X 139719 0 19021 MARISSA SANDBLOM SR. DIRECTOR 60.00 X 130372 0 23310 MARY SAUNDERS VP-PHILANTHR 60.00 X 131477 0 13673 JENNIFER SABAS FORMER SECRE 0.00 0.10 X 139265 0 0 KATHARINE LLOYD FORMER OFFIC 0.00 X 101149 0 0 LAUREN NAHME SVP-MAUI REC 60.00 X 27423 0 602 MARK AGNE DIRECTOR 0.40 X 0 0 0 JEFF ARCE DIRECTOR 0.90 X 0 0 0 ALAN ARIZUMI TREASURER 0.50 X X 0 0 0 JASON BENN DIRECTOR 0.40 X 0 0 0 MARY GF BITTERMAN SECRETARY 0.60 X X 0 0 0 MICHAEL BRODERICK VICE CHAIR 0.50 X X 0 0 0 KALEIALOHA K CADINHA-PUA'A DIRECTOR 0.40 X 0 0 0 TAMAR CHOTZEN-GOODFELLOW VICE CHAIR 0.80 X X 0 0 0 ROBERTA F CHU DIRECTOR 0.60 X 0 0 0 ROBERT S HARRISON DIRECTOR 0.40 X 0 0 0 PETER HO BOARD CHAIRM 1.00 X X 0 0 0 MICHAEL P IRISH DIRECTOR 0.40 X 0 0 0 PAUL KOSASA DIRECTOR 0.40 X 0 0 0 JON KUTLER DIRECTOR 0.40 X 0 0 0 ELLIOT K MILLS DIRECTOR 0.50 X 0 0 0 CATHERINE NGO DIRECTOR 0.40 X 0 0 0 JUDY B PIETSCH DIRECTOR 0.40 X 0 0 0 JULIETTE K SHEEHAN DIRECTOR 0.50 X 0 0 0 3009216 466135 26 true true false RESCUE AGENCY PUBLIC BENEFIT LLC 2437 MORENA BLVD SAN DIEGO CA 92110 COMM & MRKT SER 2218917 BANK OF HAWAII PO BOX 2900 HONOLULU HI 96846 TRUSTEE & INVES 1361138 FIRST HAWAIIAN BANK - WEALTH MANAGEM 999 BISHOP STREET 3RD FLOOR HONOLULU HI 96813 TRUSTEE & INVES 1251452 PROFESSIONAL DATA ANALYSTS INC 657 19TH AVE NE MINNEAPOLIS MN 55418 PROGRAM EVAL 640632 HAWAII PUBLIC HEALTH INSTITUTE 707 RICHARDS STREET SUITE 300 HONOLULU HI 96813 PUBLIC ED/ADVO 620100 20 4382503 8797457 230541027 13249689 243720987 PROGRAM INCOME 541900 708150 708150 PROGRAM INCOME 541900 590524 590524 1298674 17479219 17479219 178277198 170592463 7684735 7684735 7684735 OTHER INCOME 611600 138207 138207 138207 270321822 728731 708150 25163954 94916606 94916606 3696600 3696600 57584 57584 2400251 714928 1324554 360769 240414 139265 101149 5832963 2581264 1164054 2087645 407678 172722 65893 169063 774723 332929 174556 267238 647018 266785 178761 201472 22909 10499 12410 37252 37252 17251 17251 1770 1180 590 6019456 3823460 244864 1951132 182974 3212 27827 151935 102718 20765 57255 24698 462066 -1523 463514 75 794140 248632 312980 232528 93229 49705 13936 29588 480211 243346 26948 209917 255743 88538 111453 55752 54805 25456 19563 9786 DUES AND SUBSCRIPTIONS 97609 27397 46201 24011 ENTERTAINMENT AND GIFTS 44768 9381 18589 16798 PRINTING AND PUBLICATION 42735 6004 6163 30568 STAFF ACTIVITIES 38332 2569 32417 3346 93464 14098 42879 36487 117815269 107467473 4484398 5863398 917098 1269075 28444681 491993 28126188 27952688 747508581 981334224 7475416 7506985 234377 229536 784261660 1018292508 61169485 66118439 61169485 66118439 X 666422334 739602589 56669841 212571480 723092175 952174069 784261660 1018292508 X 152506553 76575341 X X false true X true false X 76601007 137970642 101620767 100898663 243720987 660812066 76601007 137970642 101620767 100898663 243720987 660812066 660812066 11482655 9754233 10760447 11210400 17479219 60686954 721499020 3267409 0.91590 0.89630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38541 38541 117776728 117815269 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 108144 76900 43646 38541 267231 250000 250000 250000 250000 1000000 1500000 414 3 31593380 11345 33108016 183310 225170104 5074080 true true 100461 X ENHANCE OFFICE DECOR false 546356513 8482858 80385294 20111498 1670686 613442481 643154197 32542818 -108763071 18544103 2033328 546356513 579944249 16881498 66474095 17886907 2258738 643154197 525177861 11117814 63269403 16563582 3057247 579944249 440506034 22461070 80950289 18640151 99381 525177861 0.96940 0.03060 false true true 26942000 26942000 86447 31645 54802 516090 239725 276365 900144 220623 679521 27952688 TOBACCO FUNDS HELD FOR STATE, (HI) 57360454 FUNDS HELD AS AGENCY ENDOWMT 8154422 GIFT ANNUITY LIABILITIES 599910 OTHER LIABILITIES 3653 66118439 X 346897915 76575341 752 76576093 270321822 270321822 117815269 117815269 117815269 SCHEDULE D, PAGE 2, PART III, LINE 4 HAWAII COMMUNITY FOUNDATION UTILIZES THE DONATED WORKS OF ARTS (HAPPENS INFREQUENTLY) TO ENHANCE ITS OFFICE ENVIRONMENT AND AS A DEVELOPMENT TOOL TO ENGAGE PROSPECTIVE DONORS AND PROVIDE AN EXAMPLE HOW ONE DONOR WAS ABLE TO LEAVE A LEGACY WITH THE FOUNDATION TO CARRY ON HIS PHILANTHROPIC DESIRES FOR THE COMMUNITY. SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE MANAGED FOR PERPETUITY AND TO PERFORM COMMUNITY GRANT MAKING AND/OR PROVIDE PROGRAM SERVICES IN ACCORDANCE WITH A DONOR'S INTENT AND CONSISTENT WITH THE ORGANIZATION'S MISSION. SCHEDULE D, PAGE 3, PART X FOOTNOTE IN MOST RECENT AUDITED STATEMENT READS: "THE FOUNDATION HAS RECEIVED A DETERMINATION FROM THE INTERNAL REVENUE SERVICE THAT ITS STATED PURPOSE IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE FOUNDATION IS EXEMPT FROM FEDERAL AND STATE INCOME AND EXCISE TAXES, EXCEPT ON UNRELATED BUSINESS INCOME. MANAGEMENT BELIEVES THE FOUNDATION'S TAX YEARS PRIOR TO 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS. MANAGEMENT IS NOT AWARE OF ANY SIGNIFICANT UNCERTAIN TAX POSITIONS TAKEN ON PREVIOUSLY FILED TAX RETURNS." SCHEDULE D, PAGE 4, PART XI, LINE 2D FAIR VALUE ADJUSTMENT-POOLED INCOME FUND 752 NORTH AMERICA REL/SPIRITUAL DEV 57584 CASH PAYMENT 1 false false true false false false true SEE STATEMENT 3 94916606 833 7 EDUCATIONAL SCHOLARSHIPS 749 3687100 N/A N/A EDUCATIONAL FIN SUPPORT 19 9500 N/A N/A SCHEDULE I, PAGE 1, PART I, LINE 2 HAWAII COMMUNITY FOUNDATION UTILIZES A PROPRIETARY GRANT ADMINISTRATION SYSTEM TO MANAGE THE ENTIRE GRANT MAKING PROCESS FROM EVALUATING GRANT PROPOSALS, AWARDING GRANTS AND MONITORING GRANT EXPENDITURES. QUANTITATIVE AND QUALITATIVE INFORMATION IS MAINTAINED ABOUT GRANTEES. MONITORING ACTIVITIES FOR GRANTS AWARDED INCLUDE REQUESTING AND REVIEWING PERIODIC PROGRAMMATIC AND FINANCIAL REPORTS, SITE VISITATIONS, REVIEWING REQUESTED DOCUMENTATION AND IN CERTAIN CIRCUMSTANCES CONDUCTING EVALUATIONS OF MAJOR INITIATIVES. false false false false false false false false false MICAH KANE CEO & PRESIDENT 460978 33000 31351 525329 WALLACE GK CHIN SVP-CHIEF ADM OFFICE 217892 22424 16458 256774 MICHELLE KAUHANE SVP-CHIEF IMPACT OFF 196355 20775 21739 238869 KAWENA BEAUPRE SVP-GENERAL COUNSEL 193529 20296 19867 233692 TODD APO VP-COM PSHIPS & PR 193688 19369 1497 214554 JAMEE KUNICHIKA VP-ORG PL & PPL OP 176997 17707 10430 205134 SHEILA SARHANGI VP-STRATEGIC COM 151952 16577 20823 189352 JEN-L LYMAN SDR OF PHIL PSHIPS 154862 15824 13235 183921 LYNN SHIMONO VP-FINANCE 155628 15650 11147 182425 LARISSA KICK VP-COM GRANTS & INIT 154334 15516 11097 180947 DANA OKANO PROGRAM DIRECTOR 151232 15261 11235 177728 ROBBIE ANN KANE PROGRAM DIRECTOR 132364 13721 14530 160615 LAUREN SANTOS ASSOC GEN COUNSEL 139719 8786 10235 158740 MARISSA SANDBLOM SR. DIRECTOR 130372 13075 10235 153682 JENNIFER SABAS FORMER SECRETARY 139265 139265 KATHARINE LLOYD FORMER OFFICER 101149 101149 JENNIFER SABAS SEE BELOW 139265 PROF & ADMIN SVCS false SCHEDULE L, PART V SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME: KAIMANA HILA (B) RELATIONSHIP: HCF FORMER DIRECTOR, JENNIFER SABAS, IS THE OWNER OF THIS BUSINESS. (D) DESCRIPTION OF TRANSACTION: DIRECTOR PROVIDES PROFESSIONAL AND ADMINISTRATIVE SERVICES TO HAWAII COMMUNITY FOUNDATION. X 132 13249689 QUOTED MARKET PRICE false true true SCHEDULE M, PAGE 1, PART I, LINE 32B HAWAII COMMUNITY FOUNDATION USED ONE OR MORE OF ITS INVESTMENT MANAGERS TO RECEIVE AND SELL PUBLICLY TRADED SECURITIES CONTRIBUTED TO THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 2 PETER HO MARY BITTERMAN CHAIR DIRECTOR BUSINESS RELATIONSHIP ROBERT S. HARRISON ALAN ARIZUMI DIRECTOR TREASURER BUSINESS RELATIONSHIP CATHERINE NGO PAUL KOSASA DIRECTOR DIRECTOR BUSINESS RELATIONSHIP PETER HO ROBERTA F. CHU CHAIR DIRECTOR BUSINESS RELATIONSHIP MICAH KANE JASON BENN CEO & PRESID DIRECTOR BUSINESS RELATIONSHIP MICAH KANE ELLIOT K. MILLS CEO & PRESID DIRECTOR BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B A COMPLETE DRAFT OF THE FORM 990 IS REVIEWED AND DISCUSSED BY SENIOR MANAGEMENT AND REVISIONS ARE MADE AS NEEDED. DEPENDING ON TIMING OF COMPLETION OF THE 990 ONE OF THE FOLLOWING OCCURS: (1) A REVISED DRAFT IS DISTRIBUTED TO ALL BOARD MEMBERS TO REVIEW. THE BOARD IS GIVEN APPROXIMATELY TWO WEEKS TO COMMENT AND HAVE QUESTIONS ANSWERED. UPON SATISFACTORY RESOLUTION OF ALL BOARD INQUIRIES, THE FORM 990 IS FINALIZED FOR SIGNATURE AND MAILING, OR (2) A REVISED DRAFT IS DISTRIBUTED TO THE BOARD FINANCE & AUDIT COMMITTEE FOR REVIEW, COMMENT, AND DISCUSSION AT THE FINANCE & AUDIT COMMITTEE MEETING. UPON SATISFACTORY RESOLUTION OF COMMITTEE INQUIRIES, THE FORM 990 IS FINALIZED FOR SIGNATURE AND MAILING AND A COPY IS DISTRIBUTED TO ALL BOARD MEMBERS TO REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY ALL EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT AND DISCLOSURE STATEMENT. THE CEO SUBMITS AN ANNUAL REPORT TO THE BOARD'S EXECUTIVE COMMITTEE REGARDING ANY DISCLOSED DUALITY OF INTERESTS BY EMPLOYEES, THE CEO'S ACTIONS REGARDING SUCH INTEREST AND A LIST OF ALL DISCLOSED GIFTS ACCEPTED BY EMPLOYEES PURSUANT TO THE POLICY. BOARD MEMBERS ARE ALSO ANNUALLY REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT. DURING ANY BOARD APPROVAL ACTIONS, A BOARD MEMBER MUST FULLY DISCL0SE THAT HE OR SHE HAS ANY OFFICIAL OR FAMILY RELATIONSHIP TO ANY PROSPECTIVE GRANT RECIPIENT. FOLLOWING SUCH DISCLOSURE, THE BOARD MEMBERS MAY SHARE THEIR VIEWS ON THE PROPOSED GRANT BUT MUST ABSTAIN FROM VOTING ON THE PROPOSED GRANT DECISION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD'S EXECUTIVE 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 EXECUTIVE COMMITTEE AND THE BOARD CHAIR SOLICITS FEEDBACK FROM EMPLOYEES AND OTHERS REGARDING THE CEO'S PERFORMANCE. THE CHAIR WORKS WITH GENERAL COUNSEL TO OBTAIN AND COMPILE DATA ON COMPARABLE SALARIES FROM LOCAL/NATIONAL SURVEYS OF SIMILAR SIZED ORGANIZATIONS, INQUIRIES OF LOCAL NONPROFITS AND LOCAL/NATIONAL SALARY TREND DATA. THE EXECUTIVE COMMITTEE REVIEWS AND DISCUSSES THE COMPARABILITY DATA, REVIEWS WITH THE CEO HIS PERFORMANCE, SETS THE PERFORMANCE OBJECTIVES AND COMPENSATION FOR THE ENSUING YEAR. THE EXECUTIVE COMMITTEE'S EVALUATION AND APPROVED CEO COMPENSATION ARE REPORTED TO THE BOARD DURING EXECUTIVE SESSION BY THE BOARD CHAIR AND DOCUMENTATION IS RETAINED IN THE CEO/PRESIDENT'S PERSONNEL FILE. FORM 990, PAGE 6, PART VI, LINE 15B THE CEO OR COO AND THE HR MANAGER ARE TASKED WITH THE REVIEW AND EVALUATION OF OTHER OFFICERS AND KEY EMPLOYEES' PERFORMANCE AS WELL AS DETERMINING THEIR COMPENSATION. SELF-ASSESSMENT, SURVEYS OF OTHER EMPLOYERS AND A MARKET STUDY OF COMPARABLE SALARIES FOR COMPARABLE EMPLOYEES ARE ALL UTILIZED TO ESTABLISH COMPENSATION. EACH EMPLOYEE'S EVALUATION AND PERFORMANCE OBJECTIVES FOR THE NEXT YEAR ARE RETAINED IN HIS/HER PERSONNEL FILE ALONG WITH THE DETERMINATION OF COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES A LINK ON ITS WEBSITE FOR PUBLIC ACCESS TO ITS MOST RECENT AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII SECTION A, COL (B), LINE 16 - TIME SHOWN DOES NOT INCLUDE TIME SPENT AS OWNER OF KAIMANA HILA, A HAWAII COMMUNITY FOUNDATION CONTRACTOR. FORM 990, PART XI, LINE 9 FAIR VALUE ADJUSTMENT-POOLED INCOME FUND 752 POOLED INCOME (AUDIT ONLY) -752 FORM 990, PART XII ACCOUNTING ON BASIS OF CASH RECEIPTS AND DISBURSEMENTS, EXCEPT INVESTMENTS ARE CARRIED AT FAIR MARKET VALUE, MAJOR PROPERTIES ARE CAPITALIZED, NONCASH GIFTS ARE RECORDED AT FAIR VALUE AT THE DATE RECEIVED. HCF LAND HOLDING LLC 827 FORT STREET MALL HONOLULU HI 96813 ATTACHED HI 15000 28899495 N/A PARKER RANCH FOUNDATION TRUST 67-1435 MAMALAHOA HWY KAMUELA HI 96743 996064620 ATTACHED HI 501C3 12A NA false CN WODEHOUSE HAWAII CHILDREN'S TRUS P O BOX 3170 DEPT 715 HONOLULU HI 96802 800094227 ATTACHED HI 501C3 12D NA false ROBERT E BLACK MEMORIAL TRUST P O BOX 3170 DEPT 715 HONOLULU HI 96802 996962458 ATTACHED HI 501C3 12D NA false PRISANLEE TRUST P O BOX 3170 DEPT 715 HONOLULU HI 96802 996004404 ATTACHED HI 501C3 PF NA false FRANK & KATHERINE WOODFORD MEMORIAL P O BOX 3170 DEPT 715 HONOLULU HI 96802 996009741 ATTACHED HI 501C3 PF NA false AL & TRINI KILGO CHARITABLE TRUST PO BOX 3170 DEPT715 HONOLULU HI 96802 366996611 ATTACHED HI 501C3 12D NA false HAWAII LEADERSHIP FORUM 745 FORT STREET MALL STE 1450 HONOLULU HI 96813 454910317 ATTACHED HI 501C3 12A HI COM FDN false 'IOLE 53-580 IOLE RD KAPAAU HI 96755 874120818 ATTACHED HI 501C3 12A HI COM FDN N/A true false true true false false false false false false false false false false false false false false false false ROBERT E BLACK MEMORIAL TRUST C 2100000 PRISANLEE TRUST C 911360 CN WODEHOUSE HAWAII CHILDRENS TRUST C 446174 PARKER RANCH FOUNDATION TRUST C 805174 HAWAII LEADERSHIP FORUM B 3075000 'IOLE B 1350000