2024-11-05T17:17:12-06:00 2023-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2023-01-01 990074140 PALAMA SETTLEMENT PALA 8088453945 810 N VINEYARD BLVD HONOLULU HI 96817 SAM AIONA EXECUTIVE DIRECTOR 8088453945 2024-11-05 1 0 RODNEY M HARANO P00389596 8085311040 2024-11-05 2023 2024-10-15 13:58:12Z SAM AIONA 810 N VINEYARD BLVD HONOLULU HI 96817 2974171 0 X WWW.PALAMASETTLEMENT.ORG X 1910 HI PALAMA SETTLEMENT WAS ESTABLISHED IN 1896 AND INCORPORATED IN 1910 TO PARTNER WITH THOSE WHO HAVE THE GREATEST NEED IN OUR COMMUNITY, EMPOWERING THEM TO ENHANCE THEIR WELL-BEING THROUGH EDUCATION, HEALTH AND RECREATION. 15 15 43 50 0 0 1624304 1812970 871887 889745 25809 62199 -72986 1574 2449014 2766488 134346 91879 0 0 1254556 1461892 0 0 200057 790449 1253716 2179351 2807487 269663 -40999 5289425 5639456 686884 806577 4602541 4832879 X ESTABLISHED IN 1896, PALAMA SETTLEMENT IS A NON PROFIT, COMMUNITY-BASED SOCIAL SERVICE AGENCY SERVING THE KALIHI AND PALAMA NEIGHBORHOODS BY OFFERING A WIDE RANGE OF EDUCATIONAL, RECREATIONAL, ATHLETIC, CULTURAL, SOCIAL, HEALTH, AND COMMUNITY BUILDING PROGRAMS. OUR MISSION IS TO PARTNER WITH THOSE WHO HAVE THE GREATEST NEEDS IN OUR COMMUNITY, EMPOWERING THEM TO ENHANCE THEIR WELL-BEING THROUGH EDUCATION, HEALTH AND RECREATION. 0 0 982031 164343 RECREATION - SEE SCHEDULE O 362319 241005 COMMUNITY SERVICE CENTER - SEE SCHEDULE O 573069 91879 351281 EDUCATIONAL SERVICE - SEE SCHEDULE O 289064 134690 IN CONTINUATION OF THE ABOVE SERVICES, WE ALSO PROVIDE A PAKOLEA YOUTH SPORTS PROGRAM, KITCHEN SERVICES, AND OUR SCHOLARSHIP PROGRAM UNDER OUR EDUCATION DEPARTMENT. PALAMA SETTLEMENT ALSO OFFERS A COMPLETE AQUATIC PROGRAM TO THE COMMUNITY. BESIDES ADULT LAP SWIMS AND RECREATIONAL SWIMMING, WE OFFER A VARIETY OF PROGRAMS, LIKE SENIOR AQUAROBIC CLASSES, SWIM LESSONS FOR AGES 6 MONTHS TO ADULT, A MASTER SWIM TEAM AND SCUBA LESSONS ACTIVITIES ARE AVAILABLE. PALAMA PAKOLEA YOUTH SPORTS WERE ONLY ABLE TO PROVIDE FLAG FOOTBALL, BASKETBALL, AND VOLLEYBALL TO THE YOUTH OF THE KALIHI-PALAMA AREA. DURING THE SUMMER, PALAMA SETTLEMENT PROVIDED DAILY HOT LUNCHES TO ITS SUMMER ENRICHMENT PROGRAM AND TO OTHER YOUTH PROGRAM PARTICIPANTS.IN 2023 PALAMA SETTLEMENT TOGETHER WITH HILOPAA FAMILY TO FAMILY, INC. LAUNCHED "CAREER CAMP". THE PRIMARY GOAL OF THIS PROJECT WAS TO ASSIST IN IMPLEMENTING PRIORITIES SUCH AS EMPLOYMENT AND CAREER READINESS, COLLEGE PREPARATION FOR YOUTH AND YOUTH ADULTS. THIS SIX-WEEK PROGRAM HOSTED 18 PARTICIPANTS.PALAMA SETTLEMENT WAS ABLE TO PROVIDE LUNCHES AND SNACKS AT NO COST TO ITS PARTICIPANTS DUE TO ITS LOCATION IN AN AREA WITH SIGNIFICANT CONCENTRATIONS OF LOW-INCOME CHILDREN. PALAMA SETTLEMENT CONTINUED OUR PALAMA SCHOLARSHIPS PROGRAM. THIS FUNDING ACCOUNT IS COMPRISED OF BEQUEATHS, DONATIONS, AND GRANTS THAT ALLOW PALAMA SETTLEMENT TO HELP STUDENTS PURSUE THEIR POST-HIGH DREAMS THROUGH FINANCIAL SUPPORT. 289064 134690 2206483 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 1 43 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X X X GWEN HONJO 8088453945 810 N VINEYARD BLVD HONOLULU HI 96817 DAVID TSUDA BOARD PRESIDENT 1.00 X X 0 0 0 NEIL TAGAWA BOARD FIRST VICE PRESIDENT 1.00 X X 0 0 0 DR GLENN MEDEIROS BOARD SECOND VICE PRESIDENT 1.00 X X 0 0 0 STEVIE-LYN TAKATA BOARD SECRETARY 1.00 X X 0 0 0 KALEOKALANI KURODA BOARD TREASURER 1.00 X X 0 0 0 ANTONET BARUT TRUSTEE 1.00 X 0 0 0 WILLIAM ELLIOT TRUSTEE 1.00 X 0 0 0 TIM GILLASPIE TRUSTEE 1.00 X 0 0 0 LOWELL GILLIA TRUSTEE 1.00 X 0 0 0 JARED KASHIWABARA TRUSTEE 1.00 X 0 0 0 DANIEL LAM TRUSTEE 1.00 X 0 0 0 RANDY LEONG TRUSTEE 1.00 X 0 0 0 KATIE STEPHENS TRUSTEE 1.00 X 0 0 0 WAYNE SUNAHARA TRUSTEE 1.00 X 0 0 0 CEDRIC YAMANAKA TRUSTEE 1.00 X 0 0 0 JOHN FIELDING FORMER TRUSTEE 1.00 X 0 0 0 CHARLES LEE FORMER TRUSTEE 1.00 X 0 0 0 LAUREN YOO FORMER TRUSTEE 1.00 X 0 0 0 SANFORD MURAOKA FORMER TRUSTEE 1.00 X 0 0 0 SAM AIONA EXECUTIVE DIRECTOR 40.00 X 134467 0 8100 GWEN HONJO DEPUTY DIRECTOR AND FINANCE ADMIN. 40.00 X 58974 0 12468 LECELY ANCHETA HR AND BUSINESS OFFICE MANAGER 40.00 X 66129 0 13935 259570 0 34503 1 0 0 0 0 6823 4900 1801247 789 1812970 USE OF FACILITIES 900099 827279 827279 CONTRACT SERVICE FEES 900099 62466 62466 889745 62199 62199 207683 207683 0 0 MISCELLANEOUS INCOME 900099 1574 1574 1574 2766488 891319 0 62199 X 91879 91879 294074 83498 157463 53113 820309 746077 30329 43903 196711 179986 16725 150798 112672 26276 11850 25026 25026 405456 259327 95504 50625 190066 136075 36765 17226 310630 295496 11372 3762 6366 6260 95 11 190 190 111500 109641 1859 61206 56102 4399 705 MAINTENANCE 75526 68524 6724 278 DUES AND SUBSCRIPTION 34366 34331 35 AWARDS 20531 15753 4778 GENERAL EXCISE TAX 10725 9901 824 2128 961 1167 2807487 2206483 400947 200057 1691724 1738477 463017 520896 33913 0 35403 27020 6570632 5944294 654513 626338 2410855 2726725 5289425 5639456 312633 425584 369540 380993 4711 0 686884 806577 X 1954485 4832879 2648056 0 4602541 4832879 5289425 5639456 -40999 271337 0 X X 0 1 X 1 0 X 1098007 2319657 1467681 1624304 1811619 8321268 1098007 2319657 1467681 1624304 1811619 8321268 4032227 4289041 494866 221696 206169 149303 1097161 2169195 10155 2357 4616 889 1574 19591 10510054 2693861 0.40810 0.41350 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 10,155. 2020 AMOUNT: $ 2,357. 2021 AMOUNT: $ 4,616. 2022 AMOUNT: $ 889. 2023 AMOUNT: $ 1,574. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1400792 333536 1734328 1911794 -511002 1400792 1535717 376077 1911794 2324663 -1000000 228604 17550 1535717 2008665 135041 230055 49098 2324663 0.38755 0.52689 0.08556 0 0 182270 182270 5277895 5124084 153811 1110467 820210 290257 626338 X 3245508 271337 207683 479020 2766488 0 2766488 3015170 207683 207683 2807487 0 2807487 PART V, LINE 4: THE ENDOWMENT FUNDS' INTEREST WILL BE USED FOR CAPITAL IMPROVEMENT PROJECTS AND TO SUPPORT THE ORGANIZATION'S VARIOUS PROGRAMS. 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 EVALUATED THE TAX POSITIONS OF THE ORGANIZATION AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 207,683. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 207,683. 1 SCHOLARSHIP 26 91879 PART I, LINE 2: THE PROGRAM ADMINISTRATOR AND THE FUND DEVELOPER ARE RESPONSIBLE FOR MONITORING THE PROGRAM(S) GRANT MONIES. BOTH INDIVIDUALS REVIEW THE DISBURSEMENTS BEFORE PROCESSING AND SUBMITS THESE TO THE EXECUTIVE DIRECTOR FOR FINAL APPROVAL. INDIVIDUALS ARE CONSIDERED FOR THE TWO PALAMA SETTLEMENT SCHOLARSHIPS. APPLICANTS SUBMIT AN APPLICATION; IF THE CRITERIA ARE MET, INTERVIEWS ARE SCHEDULED WITH THE BOARD OF TRUSTEES SCHOLARSHIP COMMITTEE. BLACKFIELD & FRIENDS SCHOLARSHIP SELECTION AND DETERMINATION OF AWARDS ARE BASED ON A STUDENT'S LIVING IN THE PALAMA COMMUNITY, FINANCIAL NEED, AND THE PROMISE FOR POSITIVE SCHOLASTIC ACHIEVEMENT. THE SCHOLARSHIP IS FOR PRIVATE HIGH SCHOOLS WITHIN THE STATE OF HAWAII OR COLLEGE/UNIVERSITY/VOCATIONAL TRAINING EITHER WITHIN THE STATE OF HAWAII OR ON THE MAINLAND. FUNDING FOR THE SCHOLARSHIP IS ACQUIRED THROUGH INDIVIDUAL AND PRIVATE FOUNDATION DONATIONS. HANNAH COCHRANE SCHOLARSHIP FUND SELECTION AND DETERMINATION OF AWARDS ARE BASED ON FINANCIAL NEED AND THE PROMISE FOR POSITIVE SCHOLASTIC ACHIEVEMENT. THE SCHOLARSHIP IS FOR COLLEGE/UNIVERSITY/VOCATIONAL SCHOOL IN THE STATE OF HAWAII. FUNDS ARE BASED UPON THE INTEREST OF AN ENDOWMENT MANAGED BY THE HAWAII COMMUNITY FOUNDATION. THE STUDENTS' SCHOOL INVOICES PALAMA SETTLEMENT BI-ANNUALLY TO RECEIVE PAYMENT FOR THE SCHOLARSHIP AWARDED. OVERALL SCHOLARSHIP INFORMATION STUDENTS ARE REQUIRED TO PROVIDE PALAMA SETTLEMENT WITH EVIDENCE OF ENROLLMENT. A MINIMUM OF EIGHT (8) HOURS OF VOLUNTEERING AT PALAMA SETTLEMENT IS REQUIRED AND VARIOUS OPPORTUNITIES ARE OFFERED TO THE SCHOLARSHIP RECIPIENTS THROUGHOUT THE YEAR. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: RECREATION PROGRAMS ARE PROVIDED FOR LOW TO MODERATE-INCOME FAMILIES AND INDIVIDUALS, AT-RISK YOUTH, AND THE ELDERLY. PROGRAMS FOR YOUTH INCLUDE LEARN-TO-SWIM CLASSES/FREE SWIMMING, AFTER-SCHOOL DROP-IN ACTIVITIES, TUTORING, DIGITAL ARTS INSTRUCTIONAL, AND A COMPETITIVE SPORTS PROGRAM THAT REQUIRES ATTENDANCE AT A WEEKLY ACADEMIC CENTER. THE SENIOR PROGRAM DRAWS ABOUT 260 PARTICIPANTS WHO ARE REGISTERED IN LINE DANCING, TAI CHI, ZUMBA, CHAIR YOGA, AQUA AEROBICS, SEWING CLASSES, WATERCOLOR AND DRAWING. THE PROGRAM IS VOLUNTEER-DRIVEN WITH SENIORS SERVING AS COORDINATORS AND INSTRUCTORS. THE PICKLEBALL PROGRAM REGISTERED OVER 100 PARTICIPANTS. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: PALAMA'S COMMUNITY SERVICES PROGRAM (CSP) PROVIDES EMERGENCY SERVICES TO THE RESIDENTS OF THE SURROUNDING LOW-INCOME NEIGHBORHOOD. THESE INCLUDE AN EMERGENCY FOOD PANTRY AND IN PARTNERSHIP WITH OTHER AGENCIES. DURING THE SUMMER, PALAMA SETTLEMENT PROVIDES DAILY HOT LUNCHES TO ITS SUMMER PROGRAMS THROUGH PARTICIPATION IN THE DEPARTMENT OF EDUCATION, CHILD NUTRITION BRANCH, AND SUMMER FOOD SERVICE PROGRAM. FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: OUR PRIMARY EDUCATIONAL ACTIVITY BESIDES TUTORING OUR STUDENTS IN THE ATHLETIC PROGRAM AND FROM THE COMMUNITY IS OUR DIGITAL ARTS ACADEMY. THEY SERVED AROUND 40-45 KIDS IN THE COMMUNITY, AGES 6 TO 19. IN-PERSON CLASSES RESUMED TO INCLUDE CODING, ROBOTICS, CHARACTER DESIGN AND DRAWING, DIGITAL PHOTOGRAPHY AND GRAPHIC DESIGN. OUR EDUCATION PROGRAM ALSO INCLUDES SUPPORTING STUDENTS IN THE COMMUNITY BY PROVIDING SCHOLARSHIPS FOR HIGH SCHOOL AND COLLEGE STUDENTS. FORM 990, PART VI, SECTION B, LINE 11B FOR THEIR REVIEW, THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO ITS SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PALAMA'S CONFLICT OF INTEREST POLICY IS DISCUSSED DURING NEW TRUSTEE ORIENTATION. A SIGNED COPY OF THE POLICY IS KEPT ON FILE FOR KEY STAFF AND VOLUNTEERS, AND TRUSTEES. SHOULD POTENTIAL CONFLICTS OF INTERESTS ARISE, THE TRUSTEE IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS. DEPENDING ON THE CONFLICT, THE TRUSTEE MAY RECUSE HIM/HERSELF FROM A MEETING OR VOTE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION WAS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. COMPARABLE DATA SUCH AS FORM 990 OF OTHER ORGANIZATIONS THAT ARE SIMILAR IN SIZE WAS USED. THE PROCESS WAS DOCUMENTED IN THE MINUTES AND PERSONNEL FILE, AND WAS LAST UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 PALAMA ANNUALLY RENEWS ITS REGISTRATION WITH STATE OF HAWAII'S DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS AND THE ATTORNEY GENERAL'S OFFICE AND THE 990 IS THEREFORE PUBLIC RECORD. UPON REQUEST, PALAMA WILL MAKE ALL INFORMATION AVAILABLE TO REQUESTING PARTIES. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 259,327. MANAGEMENT AND GENERAL EXPENSES 95,504. FUNDRAISING EXPENSES 50,625. TOTAL EXPENSES 405,456. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.