2025-05-15T11:25:45-05:00 2024-06-30 PwC US Tax LLP 655 NEW YORK AVE SUITE 1100 WASHINGTON DC 20001 990 2023-07-01 990073480 TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP % LOUIS K ANDERSON TRUS 8085236200 567 S KING STREET SUITE 200 HONOLULU HI 96813 ELLIOT MILLS TRUSTEE 8085236200 2025-05-09 true TRAVIS L PATTON P00369623 2024141000 2025-04-30 2023 2025-03-06 01:10:19Z KAMEHAMEHA SCHOOLS LIVINGSTON SM WONG 567 S KING STREET SUITE 200 HONOLULU HI 96813 4691716865 false X WWW.KSBE.EDU X 1885 HI KAMEHAMEHA SCHOOLS' MISSION IS TO FULFILL PAUAHI'S DESIRE TO CREATE EDUCATIONAL OPPORTUNITIES IN PERPETUITY TO IMPROVE THE CAPABILITY AND WELL-BEING OF PEOPLE OF HAWAIIAN ANCESTRY. 5 4 3507 4278 31580273 0 29339 1349235 45218831 47377000 409720127 396488767 139683800 143612102 594652097 588827104 93689317 98871910 0 0 264470740 307978008 0 0 2619374 271624610 1001304709 629784667 1408154627 -35132570 -819327523 11241089771 12171215830 596061097 1746285714 10645028674 10424930116 X KAMEHAMEHA SCHOOLS' MISSION IS TO FULFILL PAUAHI'S DESIRE TO CREATE EDUCATIONAL OPPORTUNITIES IN PERPETUITY TO IMPROVE THE CAPABILITY AND WELL-BEING OF PEOPLE OF HAWAIIAN ANCESTRY. false false 429780964 98871910 52425061 KAMEHAMEHA SCHOOLS WAS ESTABLISHED UNDER THE WILL AND CODICILS OF BERNICE PAUAHI BISHOP IN 1885 AND OPENED IN 1887 AND IS NOW ONE OF THE LARGEST SCHOOLS IN THE UNITED STATES SERVING KINDERGARTEN THROUGH GRADE 12 AND 30 PRESCHOOLS. FOR OVER ONE-HUNDRED AND THIRTY YEARS, KAMEHAMEHA SCHOOLS HAS CONTINUOUSLY PROVIDED QUALITY EDUCATION GIVING PREFERENCE TO STUDENTS OF HAWAIIAN ANCESTRY TO THE EXTENT PERMITTED BY LAW. (SEE SCHEDULE O FOR ADDITIONAL INFORMATION ON PROGRAM SERVICE ACCOMPLISHMENTS). 429780964 true true false true false false false true false true true true false false true true false true true true true false false false true false false true true true false false false false false false true false false false false false true true true true false false true X 982 0 true 3507 true true true true false false false false false false false false true false X 5 4 true false false false false false false true true false false true true true true true true true true false HI X LOUIS K ANDERSON 8085236200 567 S KING STREET SUITE 200 HONOLULU HI 96813 X TIMOTHY DONOHUE CIO 50.0 1.0 X 2455692 0 72857 L JACK WONG CEO 50.0 1.0 X 1349584 0 157033 BURTON YUEN MANAGING DIR. - FIN'L ASSETS 50.0 1.0 X 1206906 0 64935 CARA NAKAMURA MANAGING DIR. - FIN'L ASSETS 50.0 0.0 X 958423 0 78532 JON IWATANI MANAGING DIR. - FIN'L ASSETS 50.0 1.0 X 951152 0 62708 CHRISTOPHER PICCIONE COO, FINANCIAL ASSETS 50.0 0.0 X 889375 0 80098 DAVID AMES MANAGING DIR. - FIN'L ASSETS 50.0 0.0 X 735038 0 59590 MIA OKINAGA VP INTERNAL AUDIT 50.0 0.0 X 573497 0 32526 DARREL HOKE EVP - ADMINISTRATION 50.0 1.0 X 523464 0 77089 TARAN CHUN HEAD OF SCHOOL - KAPALAMA 50.0 0.0 X 437595 0 66879 WALTER THOEMMES MD, KS COMMERCIAL REAL ESTATE 50.0 0.0 X 398676 0 62303 BENJAMIN SALAZAR VP FINANCE & CFO 50.0 1.0 X 373566 0 59681 M KAHEALANI NAE'OLE-WONG HEAD OF SCHOOL - BIG ISLAND 50.0 0.0 X 364797 0 65953 M NALANI FUJIMORI KAINA GEN COUNSEL & VP 50.0 0.0 X 401436 0 26966 SCOTT PARKER HEAD OF SCHOOL - MAUI 50.0 0.0 X 356928 0 45525 M WAI'ALE'ALE ARROYO VP HI'IALO 50.0 0.0 X 336986 0 58351 T KA'EO DUARTE VP AINA PAUAHI 50.0 1.0 X 331630 0 54630 SHELLI KIM FORMER INTERIM HEAD-PRESCHOOLS 50.0 0.0 X 274146 0 38950 LAUREN NAHME VP S&T (UNTIL 7/23) 50.0 0.0 X 266378 0 42465 SABRINA TOMA FORMER INT. GEN COUNS, VP 50.0 0.0 X 246315 0 48320 CARRIE SHODA-SUTHERLAND INTERIM VP S&T (7/23 - 11/23) 50.0 0.0 X 205902 0 47148 ANDREA KANNO INT VP COMM & CCO(UNTIL 11/23) 50.0 0.0 X 208274 0 27422 KEHAU ABAD VP S&E (AS OF 11/26) 50.0 0.0 X 185936 0 41907 ELLIOT MILLS CHAIR/TRUSTEE 10.0 2.0 X 199859 0 0 ROBERT NOBRIGA TRUSTEE 10.0 2.0 X 196138 0 0 CRYSTAL ROSE TRUSTEE 10.0 2.0 X 177414 0 0 JENNIFER GOODYEAR-KA'OPUA TRUSTEE 10.0 2.0 X 177414 0 0 MICHELLE KA'UHANE TRUSTEE 10.0 2.0 X 91865 0 0 LANCE WILHELM FORMER TRUSTEE 0.0 0.0 X 78049 0 0 14427693 0 1371868 750 true true false RALPH S INOUYE CO LTD 500 ALAKAWA ST RM 220E HONOLULU HI 968175703 CONSTRUCTION 8950129 GOODFELLOW BROS LLC 135 N WENATCHEE AVE WENATCHEE WA 988012238 CONSTRUCTION 7986411 HI-TECH ROCKFALL CONSTRUCTION INC PO BOX 674 FOREST GROVE OR 971160674 CONSTRUCTION 7592130 UWORKCOM INC 200 WALKER ST SW STE B ATLANTA GA 303131200 LABOR 6298714 MARYL GROUP CONSTRUCTION INC 55 MERCHANT ST STE 2000 HONOLULU HI 968134329 CONSTRUCTION 3801194 98 1251036 98199 1349235 TUITION 611600 39843136 39843136 STUDENT FEES 611600 7032652 7032652 BOOKSTORE 611600 331228 331228 OTHER 611600 169984 169984 47377000 92096782 18525632 73571150 0 1249770 1249770 286006947 156357002 129649945 0 129649945 129649945 4250397091 117514 3946115956 6664 304281135 110850 304391985 7198997 297192988 1024011 410139 613872 613872 0 0 0 0 0 0 GOLF REVENUE 713910 3828384 3828384 NET PREMIUMS EARNED 524126 3158602 3158413 189 PARKING 812930 2776212 2005738 770474 2335317 1889648 21333 424336 12098515 588827104 52425061 31580273 503472535 X 33176102 33176102 65695808 65695808 0 0 10678573 1751330 8927243 778655 468646 310009 230988985 152612844 76713440 1662701 20463513 13332845 6985123 145545 27982732 16525368 11234471 222893 17085550 10934418 6033490 117642 804818 127844 676974 9147841 9147491 350 673185 673185 136108 136108 0 26426285 26426285 40544025 20274660 20221240 48125 694869 152953 541916 2627182 830145 1774336 22701 15455125 606262 14738077 110786 0 13304739 10175420 3127399 1920 3748630 1821259 1877896 49475 0 1316495 856758 452907 6830 17813899 17813899 0 49862307 44539965 5322342 7114646 69899 7044747 WILDFIRE LEGAL CLAIMS 727500000 0 727500000 0 REPAIRS & MAINTENANCE 46579282 29636497 16942785 0 SUPPLIES 21014299 19283892 1628934 101473 BUSINESS EXPENSES 8463593 2423965 5919014 120614 8077381 4484084 3584978 8319 1408154627 429780964 975754289 2619374 14200 12200 132287568 298475436 0 0 10266670 156099490 0 0 0 0 86862 317694 0 0 140531691 139985151 1894893847 1067650140 811229360 827243707 517548850 434435981 9450153764 10130707580 0 0 0 0 178970806 183938591 11241089771 12171215830 97307278 105780489 0 0 151337222 142033688 0 0 0 0 0 0 261317856 553783809 0 0 86098741 944687728 596061097 1746285714 X 10645028674 10424930116 0 0 10645028674 10424930116 11241089771 12171215830 X -819327523 600142773 -913808 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 137205 137205 1410108077 1410245282 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 140417 120369 167131 137205 565122 250000 250000 250000 250000 1000000 1500000 934 519 0 0 1453 598707 X X X X false 33734403 953897 4505925 775478 38418747 30211321 553320 3184637 214875 33734403 33710689 850496 -4016657 333207 30211321 23210910 5649296 5408822 558339 33710689 22350117 2038767 -709601 468373 23210910 0.03000 0.97000 false true true 156295298 156295298 1552834664 997147648 555687016 109948064 70167627 39780437 75815821 334865 75480956 827243707 EQUITY 6165295000 F ABSOLUTE RETURN 3071852000 F REAL ASSETS 641077000 F OTHER 252483580 F 10130707580 0 WILDFIRE LEGAL CLAIMS ACCRUAL 855000000 ACCRUED POST RETIREMENT 52028184 DEFERRED COMPENSATION PLAN 9275883 SECURITY DEPOSITS 7528894 LEASE OPERATING 20837623 OTHER LIABILITIES 17144 944687728 X SCHEDULE D, PART III, LINE 4 ART COLLECTION THE KAMEHAMEHA SCHOOLS' FINE ARTS COLLECTION ("COLLECTION") INCLUDES OVER 500 ART PIECES THAT HAVE BEEN PURCHASED, COMMISSIONED, OR ACQUIRED THROUGH DONATIONS. THE PIECES RANGE FROM HISTORICAL TO CONTEMPORARY AND ENCOMPASS A BROAD SPECTRUM OF MEDIA INCLUDING SCULPTURE, DRAWING, PAINTING, PRINTING, AND PHOTOGRAPHY. KAMEHAMEHA SCHOOLS HAS IDENTIFIED THE FOLLOWING AS THE ROLE OF ART WITHIN THE INSTITUTION: - TO INSPIRE AND EDUCATE - TO FOSTER AN APPRECIATION AND RESPECT FOR ARTISTIC EXPRESSION - TO EMBODY THE ESSENCE OF NATIVE HAWAIIAN LANGUAGE, CULTURE, HISTORY, TRADITIONS, AND VALUES. THE COLLECTION SERVES AS A VALUABLE EDUCATIONAL RESOURCE FOR TEACHERS AND STUDENTS. THE ADMINISTRATION AND GOVERNANCE OF THE COLLECTION IS THE RESPONSIBILITY OF KAMEHAMEHA SCHOOLS' ENTERPRISE INFORMATION GOVERNANCE (EIG) DEPARTMENT. EIG WILL WORK WITH INTERNAL ADVISORY DEPARTMENTS, SUCH AS VISUAL ARTS, HERITAGE CENTER, AND KA'IWAKILOUMOKU, TO ALIGN THE EDUCATIONAL VALUE, CULTURAL SIGNIFICANCE, AND ARTISTIC MERIT OF THE COLLECTION WITH THE DEVELOPMENT AND ENFORCEMENT OF APPROPRIATE GOVERNANCE STANDARDS OF PRACTICE FOR FINE ART LIFECYCLE MANAGEMENT (FROM ACQUISITION TO DISPOSITION). SCHEDULE D, PART V, LINES 2A AND 2B ENDOWMENT PRESENTATION AND PERCENTAGES: THE PERCENTAGE SHOWN AS BOARD DESIGNATED OR QUASI-ENDOWMENT REPRESENTS ENDOWMENT NET ASSETS WITHOUT DONOR RESTRICTIONS. THE PERCENTAGE SHOWN AS PERMANENT ENDOWMENT REPRESENTS ENDOWMENT NET ASSETS WITH DONOR RESTRICTIONS INCLUDING THOSE WITH TEMPORARY RESTRICTIONS. THIS IS CONSISTENT WITH THE PRESENTATION OF NET ASSETS ON THE AUDITED FINANCIAL STATEMENTS, WHICH ARE CLASSIFIED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. SCHEDULE D, PART V, LINE 4 INTENDED USE OF ENDOWMENT FUNDS: THE KE ALI'I PAUAHI FOUNDATION, A RELATED SUPPORTING ORGANIZATION TO KAMEHAMEHA SCHOOLS, HOLDS AND ADMINISTERS CERTAIN ENDOWMENT FUNDS FOR THE PURPOSE OF AWARDING VARIOUS SCHOLARSHIPS AND FINANCIAL AID ON BEHALF OF KAMEHAMEHA SCHOOLS. SCHEDULE D, PART X, LINE 1 FOR MORE INFORMATION ABOUT THE WILDIFRE LEGAL CLAIMS ACCRUAL, SEE THE SCHEDULE O NARRATIVE FOR FORM 990, PART IX, LINE 24A. SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE: THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS UTILIZING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AT JUNE 30, 2024 AND 2023, MANAGEMENT BELIEVES THERE WERE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. true true false true true true true false false false false false false false false false false true SCHEDULE E, PART I, LINE 3 KAMEHAMEHA SCHOOLS DRAWS ITS STUDENTS FROM LOCAL COMMUNITIES AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS IN ACCORDANCE WITH IRS GUIDANCE INCLUDING REV. PROC. 75-50, SECTION 4.03(2)(C). Central America and the Caribbean 0 0 Investments 3181287015 East Asia and the Pacific 0 0 Investments 9393541 Europe (Including Iceland and Greenland) 0 0 Investments 3658051 North America 0 0 Investments 10474954 Sub-Saharan Africa 0 0 Investments 137299717 0 0 0 0 3342113278 3342113278 true false true true true true STUDENT ACTIVTY 1024011 1024011 410139 0 1024011 1024011 410139 410139 613872 true 50CAN INC 1380 MONROE ST NW 413 WASHINGTON DC 20010 273069592 501(C)(3) 25000 N/A N/A EDUCATIONAL SUPPORT AFTER-SCHOOL ALL-STARS HAWAII 1523 KALAKAUA AVE HONOLULU HI 96826 274604870 501(C)(3) 160000 N/A N/A EDUCATIONAL SUPPORT AHA PUNANA LEO 96 PUUHONU PL HILO HI 96720 990226111 501(C)(3) 1532681 N/A N/A EDUCATIONAL SUPPORT AINA ALLIANCE 4-1526 KUHIO HWY KAPAA HI 96746 872570566 501(C)(3) 22000 N/A N/A EDUCATIONAL SUPPORT AKAULA SCHOOL 1000 KALAE HWY KAUNAKAKAI HI 96748 562393609 501(C)(3) 156400 N/A N/A EDUCATIONAL SUPPORT ALU LIKE INC 550 PAIEA ST HONOLULU HI 96819 510151095 501(C)(3) 696947 N/A N/A EDUCATIONAL SUPPORT ASSETS SCHOOLS ONE OHANA NUI WAY HONOLULU HI 96818 996001152 501(C)(3) 50000 N/A N/A EDUCATIONAL SUPPORT ASSOCIATION OF HAWAIIAN CIVIC CLUBS PO BOX 1135 HONOLULU HI 96807 990242276 501(C)(4) 15000 N/A N/A EDUCATIONAL SUPPORT AWAIAULU INC 2667 ANUU PL HONOLULU HI 96819 263841515 501(C)(3) 70000 N/A N/A EDUCATIONAL SUPPORT BIG ISLAND SUBSTANCE ABUSE COUNCIL 16-179 MELEKAHIWA ST KEAAU HI 96749 990118043 501(C)(3) 200000 N/A N/A EDUCATIONAL SUPPORT BISHOP MUSEUM 1525 BERNICE ST HONOLULU HI 96817 990161980 501(C)(3) 17500 N/A N/A EDUCATIONAL SUPPORT BOYS & GIRLS CLUB OF THE BIG ISLAND 100 KAMAKAHONU ST HILO HI 96720 810575345 501(C)(3) 242000 N/A N/A EDUCATIONAL SUPPORT BOYS AND GIRLS CLUB OF HAWAII 1000 BISHOP ST HONOLULU HI 96813 996005407 501(C)(3) 442430 N/A N/A EDUCATIONAL SUPPORT CHAMBER OF COMMERCE OF HAWAII 733 BISHOP ST HONOLULU HI 96813 990035510 501(C)(6) 5500 N/A N/A EDUCATIONAL SUPPORT CHAMINADE UNIVERSITY OF HONOLULU MISC 3140 WAIALAE AVE HONOLULU HI 96816 990272261 501(C)(3) 160981 N/A N/A EDUCATIONAL SUPPORT CONSERVATION INTERNATIONAL FOUNDATION 2011 CRYSTAL DR ARLINGTON VA 22202 521497470 501(C)(3) 45000 N/A N/A EDUCATIONAL SUPPORT CONSORTIUM FOR HAWAII ECOLOGICAL 2040 BACHELOT ST HONOLULU HI 96817 990353084 501(C)(3) 124944 N/A N/A EDUCATIONAL SUPPORT COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT 91-1207 KINOIKI ST KAPOLEI HI 96707 910313383 501(C)(3) 140311 N/A N/A EDUCATIONAL SUPPORT DOMESTIC VIOLENCE ACTION CENTER PO BOX 3198 HONOLULU HI 96801 990290389 501(C)(3) 100000 N/A N/A EDUCATIONAL SUPPORT EA ECOVERSITY PO BOX 431 HILO HI 96721 881408564 501(C)(3) 189100 N/A N/A EDUCATIONAL SUPPORT EDITH KANAKAOLE FOUNDATION 1500 KALANIANAOLE ST HILO HI 96720 990294540 501(C)(3) 99018 N/A N/A EDUCATIONAL SUPPORT EFFECTIVE PLAN & INNOV (EPIC OHANA INC) 1130 N NIMITZ HWY HONOLULU HI 96817 990333370 501(C)(3) 55000 N/A N/A EDUCATIONAL SUPPORT FRIENDS OF THE FUTURE PO BOX 2655 KAMUELA HI 96743 990296604 501(C)(3) 35000 N/A N/A EDUCATIONAL SUPPORT FRIENDS OF THE LEEWARD COAST PUBLIC 89-195 FARRINGTON HWY WAIANAE HI 96792 200090779 501(C)(3) 818123 N/A N/A EDUCATIONAL SUPPORT HANA LAULIMA LAHUI O KAU INC PO BOX 839 NAALEHU HI 96772 990318869 501(C)(3) 85000 N/A N/A EDUCATIONAL SUPPORT HANA RETREAT PO BOX 489 HANA HI 96713 300131313 501(C)(3) 50000 N/A N/A EDUCATIONAL SUPPORT HAWAII ALLIANCE OF NONPROFIT 1020 SOUTH BERETANIA ST HONOLULU HI 96814 990073497 501(C)(3) 45000 N/A N/A EDUCATIONAL SUPPORT HAWAII BOOK & MUSIC FESTIVAL 47-231 KAMAKOI RD KANEOHE HI 96744 300261277 501(C)(3) 25000 N/A N/A EDUCATIONAL SUPPORT HAWAII COMMUNITY FOUNDATION 827 FORT ST MALL HONOLULU HI 96813 990261283 501(C)(3) 300000 N/A N/A EDUCATIONAL SUPPORT HAWAII FARMERS UNION FOUNDATION 1768 KALAWI PL WAILUKU HI 96793 475653259 501(C)(3) 43258 N/A N/A EDUCATIONAL SUPPORT HAWAII INVESTMENT READY 4545-A SIERRA DR HONOLULU HI 96816 814611816 501(C)(3) 70000 N/A N/A EDUCATIONAL SUPPORT HAWAII PONOI FOUNDATION 415 ULUNIU ST KAILUA HI 96734 471389179 501(C)(3) 5000 N/A N/A EDUCATIONAL SUPPORT HIAEYC 1806 S KING ST HONOLULU HI 96826 237425746 501(C)(3) 210000 N/A N/A EDUCATIONAL SUPPORT HOA AINA O MAKAHA 84-766 LAHAINA ST WAIANAE HI 96792 990292820 501(C)(3) 116842 N/A N/A EDUCATIONAL SUPPORT HOALA AINA KUPONO PO BOX 300 304 KAAAWA HI 96730 800359663 501(C)(3) 150276 N/A N/A EDUCATIONAL SUPPORT HOOKAKOO CORPORATION 1360 S BERETANIA ST HONOLULU HI 96814 760717301 501(C)(3) 1040500 N/A N/A EDUCATIONAL SUPPORT HOOLA NA PUA PO BOX 22551 HONOLULU HI 96823 465139164 501(C)(3) 100000 N/A N/A EDUCATIONAL SUPPORT HOOMALU KAU PO BOX 384 NAALEHU HI 96772 275048271 501(C)(3) 7950 N/A N/A EDUCATIONAL SUPPORT HOOMOHALA O MOLOKAI FOUNDATION PO BOX 1093 KAUNAKAKAI HI 96748 874142128 501(C)(3) 5000 N/A N/A EDUCATIONAL SUPPORT HOOULU LAHUI 1437 KILAUEA AVE HILO HI 96720 990323345 501(C)(3) 312858 N/A N/A EDUCATIONAL SUPPORT HOSEA LOVELL FOUNDATIONS PO BOX 171 ANAHOLA HI 96703 861395579 501(C)(3) 15000 N/A N/A EDUCATIONAL SUPPORT HUI HOOLEIMALUO 2306 KALANIANAOLE AVE HILO HI 96720 822529777 501(C)(3) 605540 N/A N/A EDUCATIONAL SUPPORT HUI MALAMA I KE ALA ULILI PO BOX 6 PAAUILO HI 96776 371799081 501(C)(3) 190815 N/A N/A EDUCATIONAL SUPPORT HUI MALAMA O KE KAI FOUNDATION 41-477 HIHIMANU ST WAIMANALO HI 96795 990356784 501(C)(3) 61800 N/A N/A EDUCATIONAL SUPPORT HUI O WA'A KAULUA PO BOX 330258 KAHULUI HI 967330258 990222917 501(C)(3) 209827 N/A N/A EDUCATIONAL SUPPORT HULA PRESERVATION SOCIETY PO BOX 6274 KANEOHE HI 96744 990350425 501(C)(3) 6490 N/A N/A EDUCATIONAL SUPPORT INSTITUTE FOR NATIVE PACIFIC EDUCATION 1001 KAMOKILA BLVD KAPOLEI HI 96707 990315193 501(C)(3) 1555353 N/A N/A EDUCATIONAL SUPPORT IOLE PO BOX 344 KAPAAU HI 967550344 874120818 501(C)(3) 333334 N/A N/A EDUCATIONAL SUPPORT KA HULI O HALOA PO BOX 1159 KANEOHE HI 967441159 753115246 501(C)(3) 72000 N/A N/A EDUCATIONAL SUPPORT KA IPU MAKANI CULTURAL HERITAGE CENTER PO BOX 1077 KAUNAKAKAI HI 96748 474947135 501(C)(3) 39564 N/A N/A EDUCATIONAL SUPPORT KA LAI A EHU 75-257 PUMEHANA ST KAILUA KONA HI 96740 851218619 501(C)(3) 17000 N/A N/A EDUCATIONAL SUPPORT KA UMEKE KAEO HIPCS 1500 KALANIANAOLE AVE HIO HI 96720 990266482 GOVT ENTITY 21500 N/A N/A EDUCATIONAL SUPPORT KA WAIHONA O KA NAAUAO PUBLIC CHARTER SC 89-195 FARRINGTON HWY WAIANAE HI 96792 990266482 GOVT ENTITY 25000 N/A N/A EDUCATIONAL SUPPORT KAALA FARM INC PO BOX 630 WAIANAE HI 96792 990242181 501(C)(3) 139174 N/A N/A EDUCATIONAL SUPPORT KAHEA THE HAWAIIAN ENVIRONMENTAL ALLIANCE PO BOX 37368 HONOLULU HI 96837 990348025 501(C)(3) 25000 N/A N/A EDUCATIONAL SUPPORT KAHUA PAA MUA INC PO BOX 896 KAPAAU HI 967550896 453682506 501(C)(3) 115000 N/A N/A EDUCATIONAL SUPPORT KAI LOA INC 46-500 KUNEKI ST KANEOHE HI 96744 201632545 501(C)(3) 72337 N/A N/A EDUCATIONAL SUPPORT KAKOO OIWI 46-005 KAWA ST KANEOHE HI 96744 571236490 501(C)(3) 500000 N/A N/A EDUCATIONAL SUPPORT KALANIHALE 89-1831 MILOLII RD CAPTAIN COOK HI 96704 460840554 501(C)(3) 108045 N/A N/A EDUCATIONAL SUPPORT KANU O KA 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501(C)(3) 175000 N/A N/A EDUCATIONAL SUPPORT KEIKI O KA AINA PRESCHOOL INC 3097 KALIHI ST HONOLULU HI 968193022 990327534 501(C)(3) 1054500 N/A N/A EDUCATIONAL SUPPORT KG KAPOLEI PARKWAY LLC 1288 ALA MOANA BLVD HONOLULU HI 96814 844845222 FOR PROFIT 78904 N/A N/A EDUCATIONAL SUPPORT KOKUA KALIHI VALLEY COMPREHENSIVE 2239 NORTH SCHOOL ST HONOLULU HI 96819 990149797 501(c)(3) 96514 N/A N/A EDUCATIONAL SUPPORT KOOLAU FOUNDATION PO BOX 4749 KANEOHE HI 96744 710984455 501(c)(3) 14980 N/A N/A EDUCATIONAL SUPPORT KP7 PARTNERS LLLP 1288 ALA MOANA BLVD HONOLULU HI 96814 844845222 FOR PROFIT 918898 N/A N/A EDUCATIONAL SUPPORT KUALOA-HEEIA ECUMENICAL YOUTH PROJECT 47-200 WAIHEE RD KANEOHE HI 96744 990118209 501(c)(3) 182500 N/A N/A EDUCATIONAL SUPPORT KUMANO I KE ALA O MAKAWELI PO BOX 181 WAIMEA HI 96796 473180959 501(C)(3) 110525 N/A N/A EDUCATIONAL SUPPORT LAHAINA COMMUNITY LAND TRUST 110 PUALU PL LAHAINA HI 96761 934230569 501(C)(3) 25000 N/A N/A EDUCATIONAL SUPPORT LAIOPUA 2020 PO BOX 1764 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AMERICA INC 3-1821J KAUMUALII HWY LIHUE HI 96766 204088998 501(C)(3) 5000 N/A N/A EDUCATIONAL SUPPORT THE ESTRIA FOUNDATION 484 LAKE PARK AVE 667 OAKLAND CA 94610 273639013 501(C)(3) 501564 N/A N/A EDUCATIONAL SUPPORT THE KOHALA CENTER INC PO BOX 437462 KAMUELA HI 96743 990354676 501(C)(3) 245132 N/A N/A EDUCATIONAL SUPPORT THE WAIPA FOUNDATION PO BOX 1189 HANALEI HI 96714 990313224 501(C)(3) 54820 N/A N/A EDUCATIONAL SUPPORT TIDES CENTER 1012 TORNEY AVE SAN FRANCISCO CA 94129 943213100 501(C)(3) 18000 N/A N/A EDUCATIONAL SUPPORT ULU AE LEARNING CENTER 1120 KAKALA ST 503 KAPOLEI HI 96707 465123215 501(C)(3) 244583 N/A N/A EDUCATIONAL SUPPORT UNIVERSITY OF HAWAII FOUNDATION 1314 SOUTH KING ST HONOLULU HI 96814 990085260 501(C)(3) 1432774 N/A N/A EDUCATIONAL SUPPORT UNIVERSITY OF HAWAII MISC 2440 CAMPUS RD HONOLULU HI 968222234 996000354 501(C)(3) 1405322 N/A N/A EDUCATIONAL SUPPORT WAIANAE COMMUNITY RE-DEVELOPMENT CORP PO BOX 441 WAIANAE HI 96792 990350803 501(C)(3) 738705 N/A N/A EDUCATIONAL SUPPORT WAIANAE ECONOMIC DEVELOPMENT COUNCIL PO BOX 194 WAIANAE HI 96792 471646700 501(C)(3) 21096 N/A N/A EDUCATIONAL SUPPORT WAIANAE HAWAIIAN CIVIC CLUB PO BOX 687 WAIANAE HI 96792 912108389 501(C)(3) 5000 N/A N/A EDUCATIONAL SUPPORT WAIMANALO HEALTH CENTER 411347 KALANIANAOLE HWY WAIMANALO HI 96795 990273205 501(C)(3) 12500 N/A N/A EDUCATIONAL SUPPORT SCHOLARSHIPS - PRESCHOOL 14332075 N/A N/A EDUCATIONAL SUPPORT 125 4 SCHOLARSHIPS - PRESCHOOL 1131 14332075 N/A N/A SCHOLARSHIPS - K-12 627 5077625 N/A N/A SCHOLARSHIPS - POST-HIGH 1495 10844189 N/A N/A STIPENDS - POST-HIGH 110 228000 N/A N/A FIN. AID - KS STUDENTS PK-12 & SUMMER SCHOOL 6896 35171419 N/A N/A GRANTS - EDUCATIONAL PROGRAM 2 42500 N/A N/A SCHEDULE I, PART I, LINE 2 GRANTS TO ORGANIZATIONS: THE GRANTS ARE MADE THROUGH A WRITTEN AGREEMENT WITH AT LEAST ANNUAL REPORTING REQUIREMENTS (PROGRAMMATIC AND FINANCIAL) BY THE ORGANIZATION WHO RECEIVES THE GRANT. IN ADDITION, KS CONDUCTS REGULAR CHECK-INS WITH GRANTEES AND MAY PERIODICALLY CHOOSE TO CONDUCT SITE VISITS TO HELP ENSURE THE OBJECTIVES OF THE GRANT ARE ACHIEVED AND ADDRESS ANY CHALLENGES/ISSUES ON A TIMELY BASIS. GRANTS TO INDIVIDUALS: (I) SCHOLARSHIPS: SCHOLARSHIPS ARE AWARDED TO STUDENTS WHO MEET ELIGIBILITY CRITERIA. FUNDS ARE DISBURSED DIRECTLY TO THE STUDENT'S ENROLLED SCHOOL AND APPLIED AGAINST THE COST OF ATTENDANCE. ANY UNUSED FUNDS ARE RETURNED TO KS. FOR COLLEGE SCHOLARSHIPS, PO'O KULA AWARDS MAY ALSO BE DISBURSED DIRECTLY TO THE AWARDEE TO COVER SCHOOL-RELATED COSTS SUCH AS TUITION, BOOKS, TRAVEL, HOUSING. (II) STIPENDS: STIPENDS ARE AWARDED AND DISBURSED DIRECTLY TO STUDENTS UPON COMPLETION OF HOURS THROUGH AN APPROVED INTERNSHIP, WHICH IS COORDINATED AND MONITORED BY KS STAFF. (III) FINANCIAL AID: FINANCIAL AID IS AWARDED ON A NON-DISCRIMINATORY BASIS TO CURRENTLY ENROLLED STUDENTS OF KS' PREK-12 PROGRAMS WHO DEMONSTRATE FINANCIAL NEED. THESE FUNDS COVER THE COST OF KS TUITION, MEALS, AND TRANSPORTATION. X X true true X X X false true false false false false false true false TIMOTHY DONOHUE CIO 1041819 0 1411011 0 2862 0 51750 0 21107 0 2528549 0 0 0 L JACK WONG CEO 748895 0 576000 0 24689 0 129520 0 27513 0 1506617 0 0 0 BURTON YUEN MANAGING DIR. - FIN'L ASSETS 663342 0 540000 0 3564 0 43454 0 21481 0 1271841 0 0 0 CARA NAKAMURA MANAGING DIR. - FIN'L ASSETS 487433 0 470000 0 990 0 45143 0 33389 0 1036955 0 0 0 JON IWATANI MANAGING DIR. - FIN'L ASSETS 498830 0 450000 0 2322 0 50908 0 11800 0 1013860 0 0 0 CHRISTOPHER PICCIONE COO, FINANCIAL ASSETS 458565 0 430000 0 810 0 52500 0 27598 0 969473 0 0 0 DAVID AMES MANAGING DIR. - FIN'L ASSETS 384552 0 350000 0 486 0 50431 0 9159 0 794628 0 0 0 MIA OKINAGA VP INTERNAL AUDIT 360369 0 176000 0 37128 0 19800 0 12726 0 606023 0 0 0 DARREL HOKE EVP - ADMINISTRATION 476136 0 45000 0 2328 0 50545 0 26544 0 600553 0 0 0 TARAN CHUN HEAD OF SCHOOL - KAPALAMA 398236 0 38000 0 1359 0 41584 0 25295 0 504474 0 0 0 WALTER THOEMMES MD, KS COMMERCIAL REAL ESTATE 360904 0 35014 0 2758 0 37101 0 25202 0 460979 0 0 0 BENJAMIN SALAZAR VP FINANCE & CFO 340342 0 31886 0 1338 0 34048 0 25633 0 433247 0 0 0 M KAHEALANI NAE'OLE-WONG HEAD OF SCHOOL - BIG ISLAND 330835 0 32000 0 1962 0 37185 0 28768 0 430750 0 0 0 M NALANI FUJIMORI KAINA GEN COUNSEL & VP 360106 0 40000 0 1330 0 19355 0 7611 0 428402 0 0 0 SCOTT PARKER HEAD OF SCHOOL - MAUI 324409 0 31200 0 1319 0 36126 0 9399 0 402453 0 0 0 M WAI'ALE'ALE ARROYO VP HI'IALO 306095 0 29600 0 1291 0 30448 0 27903 0 395337 0 0 0 T KA'EO DUARTE VP AINA PAUAHI 303493 0 26600 0 1537 0 30627 0 24003 0 386260 0 0 0 SHELLI KIM FORMER INTERIM HEAD-PRESCHOOLS 272626 0 0 0 1520 0 29103 0 9847 0 313096 0 0 0 LAUREN NAHME VP S&T (UNTIL 7/23) 264819 0 0 0 1559 0 32109 0 10356 0 308843 0 0 0 SABRINA TOMA FORMER INT. GEN COUNS, VP 243384 0 0 0 2931 0 22670 0 25650 0 294635 0 0 0 CARRIE SHODA-SUTHERLAND INTERIM VP S&T (7/23 - 11/23) 198306 0 7000 0 596 0 20113 0 27035 0 253050 0 0 0 ANDREA KANNO INT VP COMM & CCO(UNTIL 11/23) 188593 0 18661 0 1020 0 18846 0 8576 0 235696 0 0 0 KEHAU ABAD VP S&E (AS OF 11/26) 184832 0 0 0 1104 0 18041 0 23866 0 227843 0 0 0 ELLIOT MILLS CHAIR/TRUSTEE 199859 0 0 0 0 0 0 0 0 0 199859 0 0 0 ROBERT NOBRIGA TRUSTEE 196138 0 0 0 0 0 0 0 0 0 196138 0 0 0 CRYSTAL ROSE TRUSTEE 177414 0 0 0 0 0 0 0 0 0 177414 0 0 0 JENNIFER GOODYEAR-KA'OPUA TRUSTEE 177414 0 0 0 0 0 0 0 0 0 177414 0 0 0 LANCE WILHELM FORMER TRUSTEE 78049 0 0 0 0 0 0 0 0 0 78049 0 0 0 SCHEDULE J, PART I, LINE 1A THE HEAD OF SCHOOL FOR KAPALAMA CAMPUS IS PROVIDED HOUSING IN ACCORDANCE WITH SECTION 119 OF THE CODE BECAUSE HE IS REQUIRED TO LIVE ON CAMPUS AS A CONDITION OF HIS EMPLOYMENT. THE RESIDENCE IS NOT TREATED AS TAXABLE COMPENSATION. IN ACCORDANCE WITH KS' TRAVEL POLICIES, TWO TRUSTEES, ONE KEY EMPLOYEE, ONE OFFICER AND THE TOP FIVE HIGHEST PAID EMPLOYEES FLEW FIRST CLASS FOR BUSINESS TRIPS THAT WERE TAKEN SOLELY TO FURTHER KS' CHARITABLE MISSION. THIS BENEFIT WAS PROPERLY TREATED AS NONTAXABLE. SCHEDULE J, PART I, LINE 4B L. "JACK" WONG RECEIVED A CONTRIBUTION OF $77,020 TO HIS SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN IN CALENDAR YEAR 2023. THIS AMOUNT IS INCLUDED IN COLUMN C OF SCHEDULE J, PART II. SCHEDULE J, PART I, LINE 7 THE CEO AND CURRENT OFFICERS' PERFORMANCE AND ACCOMPLISHMENTS ARE REVIEWED AND EVALUATED EACH YEAR BY THE BOARD OF TRUSTEES, WHO, AT THEIR DISCRETION, MAY PROVIDE A BONUS PAYMENT TO THE CEO AND/OR CURRENT OFFICERS COMMENSURATE WITH SUCH PERFORMANCE AND ACCOMPLISHMENTS. THE PERFORMANCE AND ACCOMPLISHMENTS OF OTHER EMPLOYEES ARE REVIEWED AND EVALUATED EACH YEAR BY THE CEO, WHO, AT HIS DISCRETION, MAY PROVIDE A BONUS PAYMENT TO OTHER EMPLOYEES COMMENSURATE WITH SUCH PERFORMANCE AND ACCOMPLISHMENTS. SCHEDULE J, PART II, COLUMN (B)(II) CERTAIN INVESTMENT PROFESSIONALS RESPONSIBLE FOR THE INVESTMENT PORTFOLIO HAVE A PORTION OF THEIR COMPENSATION PLACED 'AT RISKAWARDED ONLY WHEN SPECIFIC INVESTMENT RETURN BENCHMARKS ARE MET OR EXCEEDED. INCENTIVE COMPENSATION IS BASED ON THE PORTFOLIO'S PRIOR FISCAL YEAR PERFORMANCE, AND IT IS AWARDED IN THE CURRENT FISCAL YEAR. THE 'AT RISK' COMPENSATION PLAN IS ALIGNED WITH ENDOWMENT INDUSTRY STANDARDS. KAWIKA ROSE SEE PART V 145904 SEE PART V false SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: KAWIKA ROSE (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: KAWIKA ROSE IS AN EMPLOYEE OF THE ORGANIZATION AND FAMILY MEMBER OF CRYSTAL ROSE, A TRUSTEE OF THE ORGANIZATION. (C) AMOUNT OF TRANSACTION = $145,904. (D) DESCRIPTION OF TRANSACTION: COMPENSATION (E) SHARING OF ORGANIZATION REVENUES = NO FORM 990, PART III, LINE 4A: FOR THE FISCAL YEAR ENDING JUNE 30, 2024, KAMEHAMEHA SCHOOLS' TOTAL EDUCATIONAL SPEND WAS $523 MILLION. EDUCATIONAL SPENDING AND LEARNERS SERVED INCLUDE: CAMPUSES: $292 MILLION SERVING 7,231 LEARNERS, AS FOLLOWS: - 30 PRESCHOOLS: $45 MILLION SERVING 1,777 LEARNERS. - K-12 CAMPUSES: $247 MILLION SERVING 5,454 LEARNERS FROM KAMEHAMEHA SCHOOLS HAWAI'I (1,178 LEARNERS), KAMEHAMEHA SCHOOLS MAUI (1,125 LEARNERS), AND KAMEHAMEHA SCHOOLS KAPALAMA (3,151 LEARNERS). COMMUNITY EDUCATION: $83.9 MILLION SERVING 47,577 LEARNERS, AS FOLLOWS: - SCHOLARSHIPS: $30.5 MILLION SERVING 4,033 LEARNERS, INCLUDING: - $10.7 MILLION FOR EARLY LEARNING SCHOLARSHIPS SERVING 1,131 LEARNERS; - $5.2 MILLION FOR K-12 SCHOLARSHIPS SERVING 596 LEARNERS; AND - $14.6 MILLION FOR POST-HIGH SCHOLARSHIPS SERVING 2,306 LEARNERS. - COMMUNITY INVESTMENTS: $53.4 MILLION SERVING 43,544 LEARNERS, INCLUDING: - $25.7 MILLION FOR INVESTMENTS IN 122 COMMUNITY ORGANIZATIONS SERVING 35,685 LEARNERS; AND - $27.7 MILLION FOR VARIOUS COMMUNITY ENGAGEMENTS, INTERNSHIPS, COLLEGE AND CAREER COUNSELING, LEADERSHIP AND OTHER PROGRAMMING SERVING 7,859 LEARNERS. OTHER EDUCATIONAL SPENDING: $147 MILLION FOR OTHER EDUCATIONAL INFRASTRUCTURE AND COSTS, INCLUDING CAPITAL, DEBT FINANCING AND RESERVES, AND SUPPORT SERVICES. THIS ALSO INCLUDES FINANCIAL AID AND WAIVERS OF $35.2 MILLION SERVING 5,363 LEARNERS (FROM OUR PRESCHOOLS AND K-12 CAMPUSES) AND ADDITIONAL COMMUNITY LEARNERS SERVED THROUGH VARIOUS OTHER EDUCATION PROGRAMS (3,920) AND 'AINA PAUAHI PROGRAMS (36,385). ADDITIONALLY, KAMEHAMEHA SCHOOLS (I) INVESTED $60 MILLION (NET OF AGRICULTURE RENTS) TO STEWARD AGRICULTURAL AND CONSERVATION 'AINA ACROSS HAWAI'I, AND (II) SUPPORTED AND CONTRIBUTED, ALONG WITH MANY OTHERS, TO HEALING, RECOVERY, RESOLUTION, AND RESTORATION EFFORTS FOLLOWING THE LAHAINA WILDFIRES. FORM 990, PART V, LINE 4B - FOREIGN COUNTRIES BRAZIL CANADA CHINA COLOMBIA CZECH REPUBLIC DENMARK HUNGARY ICELAND INDONESIA IRELAND ISRAEL JAPAN NORWAY PERU POLAND PORTUGAL ROMANIA SOUTH KOREA SWEDEN TURKEY FORM 990, PART VI, LINE 2: BISHOP HOLDINGS CORPORATION - ELLIOT MILLS, CRYSTAL ROSE, JENNIFER GOODYEAR-KA'OPUA, MICHELLE KA'UHANE, AND ROBERT NOBRIGA (BUSINESS RELATIONSHIP -BISHOP HOLDINGS CORPORATION IS A SUBSIDIARY OF PARENT ORGANIZATION KAMEHAMEHA SCHOOLS AND THESE INDIVIDUALS SERVED ON THE BOARD) KAMEHAMEHA INVESTMENT CORPORATION - ELLIOT MILLS, CRYSTAL ROSE, JENNIFER GOODYEAR-KA'OPUA, MICHELLE KA'UHANE, AND ROBERT NOBRIGA (BUSINESS RELATIONSHIP - KAMEHAMEHA INVESTMENT CORPORATION IS A 2ND TIER SUBSIDIARY OF KAMEHAMEHA SCHOOLS AND THESE INDIVIDUALS SERVED ON THE BOARD) PAUAHI MANAGEMENT CORPORATION - ELLIOT MILLS, CRYSTAL ROSE, JENNIFER GOODYEAR-KA'OPUA, MICHELLE KA'UHANE, AND ROBERT NOBRIGA (BUSINESS RELATIONSHIP - PAUAHI MANAGEMENT CORPORATION IS A 2ND TIER SUBSIDIARY OF KAMEHAMEHA SCHOOLS AND THESE INDIVIDUALS SERVED ON THE BOARD) FORM 990, PART VI, LINE 11B: THE 5-STEP REVIEW PROCESS PRIOR TO THE RETURN BEING FILED CONSISTS OF THE FOLLOWING: (1) THE RETURN IS DRAFTED BY THE THIRD PARTY TAX RETURN PREPARER AND THEN REVIEWED BY THE TAX DEPARTMENT AND CONTROLLER'S DIVISION; (2) THE RETURN IS REVIEWED BY THE VICE PRESIDENT OF LEGAL, THE VICE PRESIDENT OF FINANCE AND CHIEF FINANCIAL OFFICER, COMMUNICATIONS DIVISION, AND THE CHIEF INVESTMENT OFFICER; (3) THE RETURN IS PROVIDED TO THE CEO FOR REVIEW; (4) A MEETING IS ARRANGED WITH THE CEO, REPRESENTATIVES FROM THE TAX DEPARTMENT AND THE THIRD PARTY TAX RETURN PREPARER TO REVIEW THE RETURN IN MORE DETAIL WITH THE CEO; (5) THE TAX DEPARTMENT, THE TAX RETURN PREPARER, AND THE CEO REVIEW THE RETURN IN DETAIL WITH THE TRUSTEES FOR FINAL APPROVAL. FORM 990, PART VI, LINE 12C: COMPLIANCE IS ACCOMPLISHED AS FOLLOWS: ACTION REQUIRING APPROVAL BY THE CEO OR TRUSTEES MUST BE SUBMITTED VIA AN INTERNAL FORM, REQUEST FOR ACTION ("RFA"), THAT INCLUDES A SECTION ON CONFLICT OF INTEREST REVIEW, WHICH IS CONDUCTED BY THE LEGAL DEPARTMENT AND ANY CONFLICTS ARE DISCLOSED ON THE RFA. A PERSON WITH A CONFLICT MAY NOT PARTICIPATE IN THE DECISION OR INVOLVEMENT IN THE MATTER. IN ORDER TO DO A CONFLICT CHECK, EACH YEAR THE LEGAL GROUP SENDS OUT A REQUEST TO THE TRUSTEES AND MEMBERS OF EXECUTIVE MANAGEMENT TO COMPLETE AN ANNUAL DISCLOSURE FORM IN WHICH THEY DISCLOSE THEIR FAMILY MEMBERS AND ORGANIZATIONS IN WHICH THEY ARE SHAREHOLDERS (OTHER THAN PUBLICLY TRADED COMPANIES) OR WHERE THEY SERVE AS AN OFFICER OR DIRECTOR. INDIVIDUALS ARE REQUIRED TO REPORT ANY CHANGES TO THEIR ANNUAL DISCLOSURE DURING THE YEAR TO LEGAL. THE LEGAL GROUP THEN MAINTAINS A DATABASE OF THE DISCLOSURES FOR USE IN DETERMINING WHETHER AN INDIVIDUAL HAS A CONFLICT IN A DECISION BEFORE HIM OR HER. FOR DECISIONS DELEGATED TO VICE PRESIDENTS OR STAFF BELOW A VICE PRESIDENT, THE RFA REQUIRES DISCLOSURE OF THIRD PARTIES INVOLVED IN THE MATTER TO BE APPROVED AND THE REQUESTOR MUST THEN CONDUCT A CONFLICT CHECK AND NOTE WHETHER THERE IS ANY CONFLICT. THOSE WHO HAVE A CONFLICT MAY NOT APPROVE THE TRANSACTION. FORM 990, PART VI, LINES 15A & 15B: THE CEO'S COMPENSATION IS APPROVED EACH YEAR BY THE BOARD OF TRUSTEES. AS PART OF THE APPROVAL PROCESS, THE HUMAN RESOURCE DIVISION OF KS PREPARES AN INTERNAL DOCUMENT (A REQUEST FOR APPROVAL, THE "RFA") FOR THE TRUSTEES' APPROVAL. THE RFA INCLUDES A CURRENT COMPENSATION REPORT WITH BENCHMARKS AND COMPARABILITY DATA PREPARED BY AN INDEPENDENT EXPERT, UNLESS THE REQUESTED COMPENSATION IS WITHIN THE COMPARABILITY INFORMATION PROVIDED BY THE EXPERT FROM THE PREVIOUS YEAR. THE RFA ALSO INCLUDES JUSTIFICATION FOR THE RECOMMENDED COMPENSATION. THE TRUSTEES THEN REVIEW THE RFA, DELIBERATE AND MAKE A DECISION. THE MINUTES OF THE TRUSTEES' MEETING AND DECISIONS ARE RETAINED. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED IN THE SAME MANNER AS ABOVE FOR THE CEO. FORM 990, PART VI, LINE 19: EACH YEAR THE TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP DBA KAMEHAMEHA SCHOOLS MUST SUBMIT THEIR ACCOUNT FOR THE YEAR TO THE PROBATE COURT IN HONOLULU, HAWAII FOR APPROVAL. AS PART OF THAT PROCESS, THE GOVERNING DOCUMENT (THE WILL AND CODICILS) AND THE AUDITED FINANCIAL STATEMENTS ARE PUBLICLY AVAILABLE AND CAN ALSO BE PROVIDED UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS NOT AVAILABLE TO THE PUBLIC. FORM 990, PART VII, LINE 1A, COLUMN B: THE ACTUAL NUMBER OF HOURS PER WEEK DEVOTED TO POSITION RANGES FROM 40 TO 60 HOURS FOR OFFICERS AND KEY EMPLOYEES. THE AVERAGE HOURS THAT THE TRUSTEES SPEND ON KAMEHAMEHA SCHOOLS BUSINESS MATTERS RANGES FROM 10-20 HOURS PER WEEK, WHICH INCLUDES ATTENDANCE AT THEIR REGULAR MEETINGS AND MEETINGS OF THE AUDIT COMMITTEE, AS WELL AS PARTICIPATION AND ATTENDANCE AT OTHER SCHOOL EVENTS SUCH AS GRADUATION, SCHOOL PERFORMANCES, ATHLETIC EVENTS, CULTURAL ENGAGEMENTS, AND ALUMNI EVENTS. IN ADDITION, AS AMBASSADORS OF KAMEHAMEHA SCHOOLS, THE TRUSTEES MAY DEVOTE ADDITIONAL TIME TO VARIOUS COMMUNITY LAHUI EVENTS AND ACTIVITIES. THE ACTUAL NUMBER OF HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS BY ALL PERSONS LISTED IN PART VII RANGE FROM LESS THAN ONE HOUR PER WEEK TO TWO HOURS PER WEEK PER RELATED ORGANIZATION. FORM 990, PART IX, LINE 24A: AS OF JUNE 30, 2024, KS RECORDED A $727.5 MILLION WILDFIRE LEGAL CLAIMS EXPENSE RELATED TO THE AUGUST 8, 2023, LAHAINA WILDFIRES. THE $727.5 MILLION EXPENSE ACCOUNTS FOR A $872.5 MILLION CONTRIBUTION TO A GLOBAL SETTLEMENT THAT KS AGREED TO IN PRINCIPLE, OFFSET WITH $145 MILLION IN INSURANCE RECOVERY COMMITMENTS. THE $872.5 MILLION SETTLEMENT CONTRIBUTION INCLUDES THE $17.5 MILLION ALREADY CONTRIBUTED TO THE ONE 'OHANA INITIATIVE. THE SETTLEMENT AMOUNT IS EXPECTED TO BE PAID IN FOUR EQUAL ANNUAL INSTALLMENTS, WITH THE FIRST INSTALLMENT EXPECTED TO BE MADE IN THE FISCAL YEAR ENDING JUNE 30, 2026. THE AGREEMENT IN PRINCIPLE WAS THE PRODUCT OF A MEDIATION PROCESS OVER SEVERAL MONTHS AND REMAINS SUBJECT TO FINAL DOCUMENTATION, COURT APPROVAL, AND RESOLUTION OF ALL SUBROGATED CLAIMS FROM INSURERS. THE AGREEMENT IN PRINCIPLE CONTAINS NO ADMISSION OF ANY LIABILITY BY KS AND REFLECTS THE COLLECTIVE EFFORTS OF THE STATE AND OTHER DEFENDANTS TO SEEK A COMPREHENSIVE RESOLUTION OF THE LITIGATION ARISING OUT OF THE LAHAINA WILDFIRES. IN ADDITION TO ITS CONTRIBUTION OF MONETARY AMOUNTS, KS CONTEMPLATES FUTURE COORDINATED EFFORTS WITH THE COMMUNITY, THE STATE, AND THE COUNTY, TO RESTORE LAHAINA. FORM 990, PART XI, LINE 9: EQUITY IN EARNINGS OF SUBSIDIARIES 2,321,199 CUM. EFFECT OF CHANGE IN ACCOUNTING PRINCIPLES (3,235,007) ------------ TOTAL OTHER CHANGES IN NET ASSETS (913,808) FORM 990, PART XII, LINE 2B AND PART IV, LINE 12: THE INDEPENDENTLY AUDITED FINANCIAL STATEMENTS OF KAMEHAMEHA SCHOOLS ARE CONSOLIDATED WITH THOSE OF ITS WHOLLY-OWNED SUBSIDIARIES (E.G. BISHOP HOLDINGS CORPORATION, ETC.) AND THEREFORE NOT ISSUED ON A SEPARATE BASIS. 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