2025-05-12T17:49:08-05:00 2024-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2023-07-01 990161980 BISHOP MUSEUM BISH 8088484161 1525 BERNICE STREET HONOLULU HI 968172704 DEE JAY MAILER PRESIDENT & CEO 8088484161 2025-05-12 1 0 RODNEY M HARANO P00389596 8085311040 2025-05-12 2023 2025-03-06 01:10:19Z DEE JAY MAILER 1525 BERNICE STREET HONOLULU HI 968172704 29169992 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. 23 22 232 56 0 0 18341267 16834674 2978773 3148116 -370571 30611 595692 1068054 21545161 21081455 0 0 0 0 10926140 10704616 0 0 1438435 8445842 9347810 19371982 20052426 2173179 1029029 85616937 89333432 13810577 12740063 71806360 76593369 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 5838052 3270767 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, 2024, THE MUSEUM HAD APPROXIMATELY 123,890 RESIDENT AND 62,713 NON-RESIDENT VISITORS, AND 13,730 MILITARY VISITORS. 4364753 7976 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. 2163110 336992 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. 12365915 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 1 144 0 1 232 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X ANDREW TOUMA 8088484125 1525 BERNICE STREET HONOLULU HI 96817 DEE JAY MAILER PRESIDENT AND CEO 40.00 X X 221600 0 165 ANN BOTTICELLI CHAIR OF THE BOARD/DIRECTOR 1.00 X X 0 0 0 TODD APO 1ST VICE CHAIR OF THE BOARD/DIRECTOR 1.00 X X 0 0 0 PATRICK V KIRCH 2ND VICE CHAIR OF THE BOARD/DIRECTOR 1.00 X X 0 0 0 VALERIE SHINTAKU SECRETARY/DIRECTOR 1.00 X X 0 0 0 LANDON BEERS DIRECTOR 1.00 X 0 0 0 MAENETTE BENHAM DIRECTOR 1.00 X 0 0 0 MICHAEL BRUNO DIRECTOR 1.00 X 0 0 0 ERIC CO DIRECTOR 1.00 X 0 0 0 SAM 'OHU GON III DIRECTOR 1.00 X 0 0 0 ELIZABETH RICE GROSSMAN DIRECTOR 1.00 X 0 0 0 KEITH HAYASHI DIRECTOR 1.00 X 0 0 0 SHARON HURD DIRECTOR 1.00 X 0 0 0 MANU KAIAMA DIRECTOR 1.00 X 0 0 0 ANTON KRUCKY DIRECTOR 1.00 X 0 0 0 NANCY LUECK DIRECTOR 1.00 X 0 0 0 JACQUELINE MALY 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 WAYNE PITLUCK 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 CHIPPER WICHMAN DIRECTOR 1.00 X 0 0 0 GREGORY CHANG VICE PRESIDENT, CFO & TREASURER 40.00 X 94923 0 21326 RAYMOND KONG VICE PRESIDENT & GENERAL COUNSEL 40.00 X 122205 0 194 JANET BULLARD VP ADVANCEMENT & MARKETING 40.00 X 128754 0 8898 BRANDON BUNAG VP PUBLIC PROGRAMS 40.00 X 107713 0 30242 NICOLE SAKAI EXEC ASSISTANT & ASSISTANT SECRETARY 40.00 X 65878 0 13573 741073 0 74398 4 0 1 0 CONSTRUCTORS HAWAII INC 1728 KAHAI STREET HONOLULU HI 96819 BLDG CONSTRUCTION AND REPAIRS 521816 KAPILI CONSTRUCTION LLC 94-221 LEONUI STREET UNIT A WAIPAHU HI 96797 ROOFING PROJECT 379317 KOA PROJECT MANAGEMENT LLC 55 MERCHANT STREET SUITE 1920 HONOLULU HI 96813 PROJECT SUPPORT MANAGEMENT SERVICES 267822 ELEVEN SEVENTEEN LLC 1150 S KING ST SUITE 1200 HONOLULU HI 96814 MKTG, DESIGN & CONSULT/DIGITAL ADV 165672 LUHINA LLC 1931 N KING STREET HONOLULU HI 96819 COLOCATION AND MANAGED SERVICES 105118 5 823652 87911 10416773 5506338 94895 16834674 ADMISSIONS 900004 3093259 3093259 RESEARCH CONTRACTS 900004 54857 54857 3148116 629625 629625 315488 70883 244605 244605 244605 7234639 7833614 39 -598975 -39 -599014 -599014 380924 87911 138820 242104 242104 489286 45181 444105 444105 PARKING 900099 113726 113726 COMMISSION/ROYALTY 900004 18934 18934 OTHER INCOME 900099 4580 4580 137240 21081455 3615735 0 631046 X 856581 522514 274106 59961 8047295 4933872 2534663 578760 229880 140227 73562 16091 815666 503301 250262 62103 755194 460668 241662 52864 25099 25099 98158 98158 68465 68465 2216114 1254683 813261 148170 280841 266555 3835 10451 1710887 1318836 276248 115803 396911 199436 142352 55123 195940 122541 22729 50670 1173582 755025 314275 104282 188560 156998 21085 10477 9662 7303 1146 1213 121599 121599 2137164 1328598 641354 167212 334371 45798 283318 5255 EXHIBIT RENTALS 327500 327500 GENERAL EXCISE TAX 62957 22060 40897 20052426 12365915 6248076 1438435 121186 95984 12376528 13143018 398435 331118 3218610 2964182 58925 116620 519928 203971 76107829 37248920 38701250 38858909 6520294 8228385 23701781 25391245 85616937 89333432 2257062 2830105 7296733 6116244 4216925 3632563 39857 161151 13810577 12740063 X 37025015 39137511 34781345 37455858 71806360 76593369 85616937 89333432 X 1029029 1229276 2528704 X 0 1 X 1 1 1 X 11888122 13028779 14110789 18359467 16659819 74046976 11888122 13028779 14110789 18359467 16659819 74046976 4461116 69585860 728512 264819 586915 670326 945113 3195685 94407 66045 169433 160175 137240 627300 77869961 14236104 0.89360 0.87480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 94,407. 2020 AMOUNT: $ 66,045. 2021 AMOUNT: $ 169,433. 2022 AMOUNT: $ 160,175. 2023 AMOUNT: $ 137,240. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 01/23/24 AMOUNT: 75585. DESCRIPTION: BEQUEST DATE: 12/31/23 AMOUNT: 6052. DESCRIPTION: BEQUEST DATE: 09/07/23 AMOUNT: 93218. 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 36649 0 0 36649 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 30736293 595630 2930742 819692 33442973 29682176 67500 1982843 996226 30736293 33066983 1820297 -4637466 567638 29682176 27618431 5758651 310099 33066983 28860387 43310 -971481 313785 27618431 1.00000 1 0 399718 3318795 3718513 45771936 17663018 28108918 18067426 14320298 3747128 8549954 5265604 3284350 38858909 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 25391245 25391245 LIABILITY UNDER CHARITABLE REMAINDER TRUSTS 33214 CAPITAL LEASE OBLIGATION 127937 161151 X 21963211 1229276 22000 2373458 3624734 18338477 68465 2674513 2742978 21081455 20215665 22000 209704 231704 19983961 68465 68465 20052426 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, 2024 AND 2023, 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 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 70,884. DIRECT FUNDRAISING EXPENSES 138,820. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 2,163,754. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 2,674,513. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 70,884. DIRECT FUNDRAISING EXPENSES 138,820. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES NATURAL SCIENCE, PRESS, CULTURAL RESOURCES, PLANETARIUM 95332 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES SCIENCE, EXHIBITS, CULTURE RESOURCES 9215 SOUTH ASIA 0 0 PROGRAM SERVICES PRESS/E-BOOK CONVERSION 530 0 0 0 0 0 0 105077 0 105077 0 0 0 0 0 0 E ULU A PA'A 468835 87911 380924 29464 48756 995 59605 468835 87911 380924 29464 48756 995 59605 138820 242104 X X X 0 0 0 0 0 0 0 0 0 DEE JAY MAILER PRESIDENT AND CEO 215000 0 0 0 6600 0 0 0 165 0 221765 0 0 0 X SUPPLIES 2 50450 FAIR MARKET VALUE X AUCTION ITEMS 23 44445 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 IX, LINE 11G OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 1,254,683. MANAGEMENT AND GENERAL EXPENSES 813,261. FUNDRAISING EXPENSES 148,170. TOTAL EXPENSES 2,216,114. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST ASSETS 2,163,754. ACCRUED PENSION LIABILITY ADJUSTMENT 364,950. 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, 2023 - JUNE 30, 2024, THE MUSEUM RECORDED 6,555 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