2024-04-17T21:11:39-05:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990161980 BISHOP MUSEUM BISH 8088484161 1525 BERNICE STREET HONOLULU HI 968172704 DEE JAY MAILER PRESIDENT & CEO 8088484161 2024-04-17 1 DEE JAY MAILER 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-04-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEE JAY MAILER 1525 BERNICE STREET HONOLULU HI 968172704 23747067 0 X WWW.BISHOPMUSEUM.ORG X 1889 HI THE BISHOP MUSEUM IS THE CARETAKER OF EXTENSIVE CULTURAL AND NATURAL HISTORY COLLECTIONS OF HAWAII AND THE PACIFIC. THE MUSEUM'S EXHIBITS, PROGRAMS, AND RESEARCH EDUCATE HAWAII'S RESIDENTS AND NON-RESIDENT VISITORS ABOUT HAWAII'S CULTURAL AND NATURAL HISTORY. 19 18 234 138 0 0 14042624 18341267 2867656 2978773 -1487427 -370571 736287 595692 16159140 21545161 0 0 0 0 8951001 10926140 0 0 1408154 6970933 8445842 15921934 19371982 237206 2173179 75744495 85616937 9008750 13810577 66735745 71806360 BISHOP MUSEUM INSPIRES OUR COMMUNITY AND VISITORS THROUGH THE EXPLORATION, CELEBRATION, AND PERPETUATION OF THE EXTRAORDINARY HISTORY, CULTURE, AND ENVIRONMENT OF HAWAI'I AND THE PACIFIC. 0 0 5122411 2825594 PUBLIC PROGRAMS - PUBLIC PROGRAMS PROVIDE INFORMAL EDUCATIONAL EXPERIENCES THAT TELL THE STORY OF HAWAII AND THE PACIFIC. THE PROGRAM TAKES FULL ADVANTAGE OF THE COMPREHENSIVE RESOURCES OF THE MUSEUM'S COLLECTIONS AND RESEARCH PRODUCTS, AND PROVIDES VISITORS AND HAWAII RESIDENTS WITH DIVERSE PROGRAMS. FOR THE FISCAL YEAR JUNE 30, 2023, THE MUSEUM HAD APPROXIMATELY 53,742 RESIDENT AND 83,838 NON-RESIDENT VISITORS, AND 14,595 MILITARY VISITORS. 4471729 26829 NATURAL SCIENCES - NATURAL SCIENCES ACTIVITIES INCLUDE PROVIDING UNDERSTANDING OF THE NATURAL ENVIRONMENTS OF HAWAII AND THE PACIFIC, PROVIDING INFORMATION FOR CONSERVING THE BIODIVERSITY OF THOSE ENVIRONMENTS AND, BY CONTRIBUTING TO PUBLIC PROGRAMS, EXPANDING EDUCATIONAL EXPERIENCES IN SCIENCE FOR HAWAII RESIDENTS AND MUSEUM VISITORS. 2555210 207598 CULTURAL RESOURCES - ACTIVITIES IN THE CULTURAL RESOURCES PROGRAM INCLUDE FIELD AND COLLECTIONS-BASED RESEARCH UNDERTAKEN IN COLLABORATION WITH INDIGENOUS PEOPLES AND MORE RECENT IMMIGRANTS OF HAWAII. TRADITIONAL KNOWLEDGE SYSTEMS, PHILOSOPHIES OF KNOWLEDGE, AND SCIENCE ARE HISTORICALLY APPLIED. THE PROGRAM ALSO PROVIDES FEE-BASED CONSULTING SERVICES RELATED TO THE CULTURAL SCIENCES. 12149350 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 140 0 234 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X GREGORY CHANG 8088474146 1525 BERNICE STREET HONOLULU HI 96817 DEE JAY MAILER PRESIDENT & CEO 40.00 X X 0 0 0 MELANIE IDE FORMER PRESIDENT & CEO 40.00 X X 278948 0 25968 WAYNE PITLUCK CHAIR, DIRECTOR 1.00 X X 0 0 0 ANN BOTTICELLI FIRST VICE CHAIR, DIRECTOR 1.00 X X 0 0 0 TODD APO SECOND VICE CHAIR, DIRECTOR 1.00 X X 0 0 0 VALERIE SHINTAKU SECRETARY, DIRECTOR 1.00 X X 0 0 0 DANNY AKAKA JR DIRECTOR 1.00 X 0 0 0 MAENETTE BENHAM DIRECTOR 1.00 X 0 0 0 LAURAN BROMLEY DIRECTOR 1.00 X 0 0 0 AMANDA ELLIS DIRECTOR 1.00 X 0 0 0 ELIZABETH RICE GROSSMAN DIRECTOR 1.00 X 0 0 0 PATRICK KIRCH DIRECTOR 1.00 X 0 0 0 ANTON KRUCKY DIRECTOR 1.00 X 0 0 0 JAMES MONIZ DIRECTOR 1.00 X 0 0 0 JOHN MORGAN DIRECTOR 1.00 X 0 0 0 LANCE PARKER DIRECTOR 1.00 X 0 0 0 BILLY RICHARDS DIRECTOR 1.00 X 0 0 0 MICHAEL TAKAYAMA DIRECTOR 1.00 X 0 0 0 MARTIN D WATERS JR DIRECTOR 1.00 X 0 0 0 GAYLORD WILCOX DIRECTOR 1.00 X 0 0 0 JOHN DE FRIES FORMER DIRECTOR 1.00 X 0 0 0 CAMERON NEKOTA FORMER DIRECTOR 1.00 X 0 0 0 ROSEMARIE SAM FORMER DIRECTOR 1.00 X 0 0 0 PAUL TURNBULL FORMER DIRECTOR 1.00 X 0 0 0 VAUGHN VASCONCELLOS FORMER DIRECTOR 1.00 X 0 0 0 AULANI WILHELM FORMER DIRECTOR 1.00 X 0 0 0 JANET BULLARD VP ADVANCEMENT & MARKETING 40.00 X 122929 0 7126 BRANDON BUNAG VP PUBLIC PROGRAMS 40.00 X 99849 0 20226 GREGORY CHANG CHIEF FINANCIAL OFFICER & TREASURER 40.00 X 0 0 0 RAYMOND KONG VP GEN COUNSEL & 1ST ASST SEC 40.00 X 0 0 0 ALLEN ALLISON DIRECTOR OF NATURAL SCIENCE 40.00 X 99424 0 13475 NICOLE SAKAI EXECUTIVE ASSISTANT & 2ND ASST SEC 40.00 X 63275 0 7633 BARON ODA FORMER GEN COUNSEL & 1ST ASST SEC 40.00 X 110003 0 7509 DEEANN YABUSAKI FORMER TREAS, CHIEF STRAT, ADMIN OFF 40.00 X 150000 0 540 924428 0 82477 4 0 1 0 808 PHONES & IT SERVCIES LLC 99-1046 IWAENA ST AIEA HI 96701 IT SERVICES, EQPT MAINT 131896 ASSOCIATION OF MARINE EXPLORATION 47-224 KAMEHAMEHA HWY KANEOHE HI 96744 TRAVEL & DIVING SVC FOR NOAA GRANT 103400 2 785005 179314 10692708 6684240 74057 18341267 ADMISSIONS 900004 2729002 2729002 RESEARCH CONTRACTS 900004 249771 249771 2978773 154221 154221 516216 61938 454278 454278 454278 1489878 2014198 472 -524320 -472 -524792 -524792 18200 179314 85581 -67381 -67381 88448 39717 48731 48731 PARKING 900099 127547 127547 COMMISSION/ROYALTY 900004 28043 28043 OTHER INCOME 900099 4474 4474 160064 21545161 3060021 0 143873 1159767 703709 381759 74299 8058261 4890342 2652990 514929 157998 131958 11956 14084 786891 693398 16224 77269 763223 637434 57756 68033 255036 255036 112522 112522 65613 65613 1917933 1503198 275267 139468 184158 164753 6702 12703 1116763 712093 278965 125705 413621 202728 151353 59540 171803 91764 30183 49856 1182583 755886 324499 102198 266909 224325 33796 8788 29634 21316 4356 3962 142828 142828 2028586 1170949 707162 150475 335322 64136 264341 6845 EXHIBIT RENTALS 152500 152500 GENERAL EXCISE TAX 70031 28861 41170 0 19371982 12149350 5814478 1408154 2500132 121186 3545735 12376528 504972 398435 557027 3218610 100288 58925 282771 519928 73813005 35111755 38977676 38701250 6328333 6520294 22947561 23701781 75744495 85616937 2809924 2257062 1254358 7296733 4843029 4216925 101439 39857 9008750 13810577 X 33595452 37025015 33140293 34781345 66735745 71806360 75744495 85616937 X 2173179 989966 1907470 X 0 1 X 1 1 1 X 10300632 11888122 13028779 14110789 18359467 67687789 10300632 11888122 13028779 14110789 18359467 67687789 4709041 62978748 1393784 728512 264819 586915 670326 3644356 170849 94407 66045 169433 160175 660909 71993054 13532526 0.87480 0.79210 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 170,849. 2019 AMOUNT: $ 94,407. 2020 AMOUNT: $ 66,045. 2021 AMOUNT: $ 169,433. 2022 AMOUNT: $ 160,175. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 12/05/22 AMOUNT: 986208. DESCRIPTION: BEQUEST DATE: 11/18/22 AMOUNT: 67500. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 29319 0 0 29319 0 PART II-B, LINE 1: BISHOP MUSEUM'S PRESIDENT AND GOVERNMENT AFFAIRS STAFF WORK WITH THIRD PARTY LOBBYISTS TO ENGAGE IN DISCUSSIONS WITH STATE LEGISLATORS REGARDING THE MUSEUM'S OPERATING SUBSIDY AND GRANT-IN-AID PROPOSALS SUBMITTED FOR FUNDING CAPITAL PROJECTS AT THE MUSEUM. X X X X 1 29682176 67500 1982843 996226 30736293 33066983 1820297 -4637466 567638 29682176 27618431 5758651 310099 33066983 28860387 43310 -971481 313785 27618431 27668331 905665 681845 395454 28860387 1.00000 1 0 399718 3318795 3718513 44974813 16817514 28157299 17969820 13523167 4446653 7149859 4771074 2378785 38701250 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 23701781 23701781 LIABILITY UNDER CHARITABLE REMAINDER TRUSTS 34556 CAPITAL LEASE OBLIGATION 5301 39857 X 22448122 989966 94763 1084729 21363393 65613 116155 181768 21545161 19548651 94763 147519 242282 19306369 65613 65613 19371982 PART III, LINE 1A: THE MUSEUM HAS EXTENSIVE COLLECTIONS OF ART, RARE BOOKS AND MANUSCRIPTS, CULTURAL ARTIFACTS AND NATURAL HISTORY SPECIMENS. THOSE COLLECTIONS ARE MAINTAINED UNDER CURATORIAL CARE AND HELD FOR RESEARCH, EDUCATION AND PUBLIC EXHIBITION IN FURTHERANCE OF PUBLIC SERVICE. THE MUSEUM DOES NOT CAPITALIZE COLLECTIONS. COLLECTION ITEMS THAT ARE DONATED ARE NOT REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. COLLECTION ITEMS THAT ARE PURCHASED ARE RECORDED AS CHANGES IN UNRESTRICTED, TEMPORARILY RESTRICTED, OR PERMANENTLY RESTRICTED NET ASSETS BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. ANY PROCEEDS FROM INSURANCE RECOVERIES OR SALES OF COLLECTION ITEMS ARE RECORDED AS AN INCREASE IN THE APPROPRIATE NET ASSET CLASS, AFTER CONSIDERING ANY DONOR-IMPOSED RESTRICTIONS. PART III, LINE 4: BISHOP MUSEUM WAS DESIGNATED AS THE HAWAII STATE MUSEUM OF NATURAL AND CULTURAL HISTORY IN 1988. ITS CULTURAL AND NATURAL COLLECTIONS ENCOMPASS MORE THAN 24 MILLION CATALOGUED OBJECTS. THE CULTURAL COLLECTION WAS ESTABLISHED WITH HAWAIIAN ARTIFACTS AND HEIRLOOMS FROM THE KAMEHAMEHA MONARCHY AND HAS EXPANDED TO INCLUDE ARTIFACTS, DOCUMENTS AND PHOTOGRAPHS ABOUT HAWAII AND OTHER PACIFIC ISLAND CULTURES. THE CULTURAL COLLECTION CURRENTLY INCLUDES OVER 1.3 MILLION ARTIFACTS, 115,000 HISTORICAL PUBLICATIONS AND 1 MILLION HISTORICAL PHOTOGRAPHS, FILMS, WORKS OF ART, AUDIO RECORDINGS AND MANUSCRIPTS. THE NATURAL HISTORY COLLECTION CURRENTLY CONSISTS OF 22.3 MILLION SPECIMENS OF PLANT AND ANIMAL LIFE OF HAWAII AND THE PACIFIC, INCLUDING SPECIMENS THAT ARE NOW EXTINCT. THE COLLECTIONS ARE THE CENTER OF THE ORGANIZATION'S MISSION TO STUDY, PRESERVE AND TELL THE STORIES OF THE NATURAL AND CULTURAL HISTORY OF HAWAII AND THE PACIFIC. RESEARCH BASED ON THE COLLECTIONS PROVIDE THE BASIS FOR EDUCATION AND EXHIBITIONS PROVIDED TO THE PUBLIC. THE COLLECTIONS ARE MAINTAINED UNDER CURATORIAL CARE TO PRESERVE ARTIFACTS FOR THE EDUCATION OF FUTURE GENERATIONS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR EDUCATION, COLLECTIONS CARE, RESEARCH, AND GENERAL OPERATIONS. PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE MUSEUM'S TAX POSITIONS AS OF JUNE 30, 2023 AND 2022, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE MUSEUM IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 1,641,052. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -1,377,378. DIRECT RENTAL EXPENSES -61,938. DIRECT FUNDRAISING EXPENSES -85,581. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 61,938. DIRECT FUNDRAISING EXPENSES 85,581. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES NATURAL SCIENCE, PRESS, CULTURAL RESOURCES 89059 WESTERN EUROPE 0 0 PROGRAM SERVICES FINANCE/ADMIN 3000 0 0 0 0 0 0 92059 0 92059 0 0 0 0 0 0 PART III ACCOUNTING METHOD: E ULU A PA'A 6014 6014 10931 HAWAIIAN HALL GALA DINNER 191500 173300 18200 31524 43126 197514 179314 18200 31524 54057 85581 -67381 X X X 0 0 0 0 0 0 0 0 0 MELANIE IDE FORMER PRESIDENT & CEO 270143 0 0 0 8805 0 0 0 25968 0 304916 0 0 0 DEEANN YABUSAKI FORMER TREAS, CHIEF STRAT, ADMIN OFF 123000 0 0 0 27000 0 0 0 540 0 150540 0 0 0 X SUPPLIES 19 74057 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MEMBERS OF THE MUSEUM'S SENIOR MANAGEMENT AND SENT TO THE AUDIT AND FINANCE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE POLICIES REQUIRE THAT COVERED INDIVIDUALS ANNUALLY ACKNOWLEDGE IN WRITING THAT THEY ARE AWARE OF THE CONFLICTS OF INTEREST POLICY AND IDENTIFY ANY RELATIONSHIPS OR RESPONSIBILITIES THAT HAVE POTENTIAL OF PRODUCING CONFLICTS OF INTEREST. IF A RESPONSE REVEALS A POTENTIAL CONFLICT, SUCH CONFLICT IS REFERRED TO THE APPROPRIATE INDIVIDUAL OR BODY FOR MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE MANAGEMENT REVIEW COMMITTEE ESTABLISHED THE CEO'S COMPENSATION AFTER CONSULTING WITH AN OUTSIDE ATTORNEY AND AN EXECUTIVE SEARCH FIRM. THE CEO'S COMPENSATION WAS INCLUDED IN A CONTRACT THAT WAS APPROVED BY THE BOARD OF DIRECTORS. THE REVIEW AND APPROVAL OF COMPENSATION WAS DOCUMENTED IN THE BOARD MINUTES AND/OR EMPLOYEE'S PERSONNEL FILE. THE MANAGEMENT REVIEW COMMITTEE OF THE BOARD OF DIRECTORS MET IN JANUARY 2024 TO DISCUSS RENEWAL OF THE CEO'S CONTRACT AND TO DETERMINE COMPENSATION. THAT PROCESS WAS COMPLETED AND AN EXTENSION OF THE CONTRACT WAS EXECUTED. THE COMPENSATION FOR OTHER OFFICERS ARE REVIEWED BY SENIOR MANAGEMENT USING SIMILAR PROCESSES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE MUSEUM'S WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST ASSETS 1,377,378. ACCRUED PENSION LIABILITY ADJUSTMENT 530,092. FORM 990, PART I, LINE 6: VOLUNTEERS PROVIDE PROGRAM SERVICES, COLLECTION MANAGEMENT SERVICES, GROUNDSKEEPING, AND ADMINISTRATIVE SUPPORT. THE MUSEUM ALSO UTILIZES VOLUNTEERS IN VARIOUS ROLES TO SUPPORT LARGE EVENTS. FULL-TIME, PART-TIME AND CASUAL VOLUNTEER ACTIVITIES ARE TRACKED BY HOURS. FOR THE PERIOD JULY 1, 2022 - JUNE 30, 2023, THE MUSEUM RECORDED 7,015 VOLUNTEER HOURS. CHARITABLE REMAINDER TRUSTS (2) CHARITABLE HI BISHOP MUSEUM T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0