2026-03-23T22:12:54-05:00 2025-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-07-01 990192700 THE MEDIATION CENTER OF THE PACIFIC INC MEDI 8085216767 1301 YOUNG STREET 2ND FLOOR HONOLULU HI 96814 BRUCE MCEWAN PRESIDENT 8085216767 2026-03-23 1 1 RODNEY M HARANO P00389596 8085311040 2026-03-23 2024 2025-03-06 01:10:19Z TRACEY S WILTGEN 1301 YOUNG STREET 2ND FLOOR HONOLULU HI 96814 1294964 0 X WWW.MEDIATEHAWAII.ORG X 1979 HI PLEASE SEE SCHEDULE O. 15 15 10 167 0 0 1176056 1003554 276938 218300 43858 39215 0 -52067 1496852 1209002 50000 0 0 0 651510 816039 0 0 24842 476311 582078 1177821 1398117 319031 -189115 7142757 7017852 74708 138918 7068049 6878934 X TO PROVIDE HIGH QUALITY MEDIATION AND DISPUTE RESOLUTION SERVICES THAT ARE AFFORDABLE AND ACCESSIBLE. 0 0 1151875 220295 PLEASE SEE SCHEDULE O. 1151875 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 1 10 1 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 TRACEY WILTGEN EXECUTIVE DIRECTOR 8085216767 1301 YOUNG STREET 2ND FLOOR HONOLULU HI 96814 JOHN A MORRIS PRESIDENT 1.00 X X 0 0 0 BRUCE MCEWAN VICE PRESIDENT 1.00 X X 0 0 0 JOANNA AMBERGER TREASURER 1.00 X X 0 0 0 SIGNE GODFREY SECRETARY 1.00 X X 0 0 0 SIDNEY AYABE DIRECTOR 1.00 X 0 0 0 SHERI-ANN LAU CLARK DIRECTOR 1.00 X 0 0 0 MIKE CRUISE DIRECTOR 1.00 X 0 0 0 WILLIAM DARRAH DIRECTOR 1.00 X 0 0 0 KALE FELDMAN DIRECTOR 1.00 X 0 0 0 ALISON ZECHA DIRECTOR 1.00 X 0 0 0 GORDON ARAKAKI DIRECTOR 1.00 X 0 0 0 MATT HUNTER DIRECTOR 1.00 X 0 0 0 UNYONG NAKATA DIRECTOR 1.00 X 0 0 0 TERRI O'CONNELL DIRECTOR 1.00 X 0 0 0 JUSTICE SIMEON ACOBA RET DIRECTOR 1.00 X 0 0 0 TRACEY S WILTGEN EXECUTIVE DIRECTOR 40.00 X 143950 0 12502 143950 0 12502 1 0 1 0 0 2061 203100 413504 384889 1003554 PROGRAM FEES 900099 96156 96156 TRAINING FEES 900099 73650 73650 ACCESS ADR FEES 900099 48494 48494 218300 39215 39215 31900 203100 85962 -54062 -54062 OTHER INCOME 900099 1995 1995 1995 1209002 220295 0 -14847 X 167205 126931 33477 6797 470485 417058 43272 10155 90157 84439 4775 943 88192 77861 8232 2099 45758 45758 12 12 266663 245411 21252 23647 23533 114 34861 22137 10273 2451 52339 38842 13497 5537 5138 399 5850 5850 102561 86151 16410 22181 22181 MISCELLANEOUS EXPENSES 22669 18524 1748 2397 1398117 1151875 221400 24842 1137951 1429557 594000 194000 36312 76626 16557 9688 4963570 526059 4526658 4437511 831279 870470 7142757 7017852 74708 108918 0 30000 74708 138918 X 5829150 5747822 1238899 1131112 7068049 6878934 7142757 7017852 -189115 0 X 0 1 X 1 0 X 1411450 1353122 911609 1176056 1003554 5855791 1411450 1353122 911609 1176056 1003554 5855791 512322 5343469 381 29 6383 35897 39215 81905 2168 115 1995 4278 5941974 1199661 0.89930 0.90080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 2,168. 2022 AMOUNT: $ 115. 2024 AMOUNT: $ 1,995. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: CONTRIBUTION DATE: 12/16/19 AMOUNT: 1500000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250 250 250 250 250 250 16583 16333 250 16583 16583 1.00000 0 0 2329096 2329096 2407764 337180 2070584 161824 131030 30794 64886 57849 7037 4437511 REFUNDABLE ADVANCES 30000 30000 X 2557677 1240900 1240900 1316777 12 -107787 -107775 1209002 2639005 1240900 1240900 1398105 12 12 1398117 PART V, LINE 4: THE INTENDED USE OF THE TERM AND PERMANENT ENDOWMENT FUNDS IS TO PROVIDE MEDIATION AND DISPUTE RESOLUTION SERVICES TO THE POOR AND NEEDY. 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 CENTER'S TAX POSITIONS AS OF JUNE 30, 2025 AND 2024 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE CENTER HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE CENTER 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 -107,787. UNDER THE MED. MOON 235000 203100 31900 4835 51634 29493 235000 203100 31900 4835 51634 29493 85962 -54062 X X X 0 0 0 0 0 0 0 0 0 TRACEY S WILTGEN EXECUTIVE DIRECTOR 143950 0 0 0 0 0 3082 0 9420 0 156452 0 0 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO PROVIDE AND PROMOTE HIGH QUALITY MEDIATION AND DISPUTE RESOLUTION SERVICES THAT ARE AFFORDABLE AND ACCESSIBLE. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: THE MEDIATION CENTER OF THE PACIFIC (MCP) IS A 501(C)(3) COMMUNITY-BASED ORGANIZATION THAT WAS FOUNDED IN 1979 TO PROVIDE HAWAII'S PEOPLE WITH PEACEFUL APPROACHES TO WORKING THROUGH CONFLICT. MCP WAS ONE OF THE EARLIEST ESTABLISHED COMMUNITY MEDIATION CENTERS IN THE NATION, AND IT HAS CONTINUED TO GROW AND EVOLVE SINCE THAT TIME. THROUGH A VARIETY OF CULTURALLY SENSITIVE PROCESSES, PEOPLE FROM ALL FACETS OF OAHU'S COMMUNITIES, YOUNG AND OLD, ARE HELPED TO PREVENT AND RESOLVE CONFLICT. CONFLICT CAN TEAR FAMILIES APART, LEAD TO HOMELESSNESS, DEPRESSION, LOSS OF WORK AND MORE. MEDIATION AND OTHER DISPUTE RESOLUTION SERVICES PROVIDED THROUGH MCP ALLOW FAMILIES, FRIENDS, CO-WORKERS, NEIGHBORS, LANDLORDS AND TENANTS AND MANY OTHERS, THE OPPORTUNITY TO SIT DOWN WITH A TRAINED MEDIATOR IN A NON-THREATENING SETTING TO TALK AND NEGOTIATE CREATIVE SOLUTIONS. WHILE PEOPLE WITH FINANCIAL RESOURCES HAVE MULTIPLE OPTIONS TO ADDRESS THEIR CONFLICTS, MCP IS THE ONLY DISPUTE RESOLUTION OPTION FOR PEOPLE IN THE LOW INCOME AND VULNERABLE POPULATIONS ON OAHU. IN GENERAL, MCP WORKS WITH OTHER LEGAL SERVICE PROVIDERS, THE COURTS, COMMUNITY-BASED ORGANIZATIONS, HEALTHCARE PROVIDERS, AND THE COMMUNITY TO OFFER A BROAD ARRAY OF MEDIATION, TRAINING, AND DISPUTE RESOLUTION SERVICES TO MEET COMMUNITY NEEDS INCLUDING: - GENERAL MEDIATION SERVICES FOR THOSE IN DISPUTES WITH FAMILY MEMBERS, NEIGHBORS, CO-WORKERS, AND FRIENDS. - SPECIALIZED MEDIATION SERVICES, INCLUDING DIVORCE; CUSTODY; EMPLOYMENT; CIVIL RIGHTS; CONDOMINIUM; SPECIAL EDUCATION; LANDLORD-TENANT; FORECLOSURE; ADULT GUARDIANSHIP; CAREGIVING; AND CONSUMER-MERCHANT. - MEDIATION AND FACILITATION TRAINING FOR SCHOOLS, INDIVIDUALS, BUSINESSES, NON-PROFITS, AND GOVERNMENT AGENCIES. MCP'S TRAINING IS DESIGNED TO HELP THE PARTICIPANTS DEVELOP EFFECTIVE COMMUNICATION, CONFLICT RESOLUTION, AND MEDIATION SKILLS. IN FY24-25, MCP CONDUCTED 203 HOURS OF TRAINING AND WORKSHOPS FOR INDIVIDUALS, GOVERNMENT AGENCIES, BUSINESSES, AND OTHER COMMUNITY-BASED ORGANIZATIONS. - IN-HOUSE TRAINING FOR THE MCP'S VOLUNTEER MEDIATORS WHO PROVIDE THEIR SERVICES PRO BONO. IN THE RECENTLY ENDED FY24-25, THE MEDIATORS INVESTED 5,871 VOLUNTEER HOURS IN THE 1,357 CASES THAT WERE MEDIATED. TO MAINTAIN AND HONE THEIR SKILLS, MCP CONDUCTS REGULAR WORKSHOPS AND TRAINING FOR THE MEDIATORS. THESE CONTINUING EDUCATION PROGRAMS ARE PROVIDED BY MCP AT NO COST TO THE MEDIATORS. IN FY24-25, MCP CONDUCTED 102.5 HOURS OF TRAINING AND WORKSHOPS FOR THE MEDIATORS. DUE TO THE INCREASED COMPLEXITY OF THE MEDIATIONS CONDUCTED BY MCP, THE NUMBER OF TRAINING AND WORKSHOPS FOR THE MEDIATORS WAS APPROXIMATELY DOUBLE FROM THE PRIOR YEARS. IN FY24-25, MCP OPENED AND MANAGED 4,847 CASES. THE STEADY HIGH VOLUME OF REQUESTS AND REFERRALS RECEIVED BY MCP, REINFORCES THE FACT THAT COMMUNITY MEDIATION IS NEEDED NOW MORE THAN EVER, PARTICULARLY IN THE AREAS OF NEED THAT HAVE BEEN IDENTIFIED FOR INCREASED ACCESS TO JUSTICE, SUCH AS CONSUMER-MERCHANT, LANDLORD-TENANT, AND DOMESTIC. IN FY24-25, MCP OPENED 1,024 CASES FROM THE DISTRICT COURTS (SMALL CLAIMS; LANDLORD-TENANT; REGULAR CLAIMS; RESTRAINING ORDERS) IN THE FIRST CIRCUIT. SIGNIFICANTLY, 124 OF THE DISTRICT COURT CASES REFERRED TO MCP THIS PAST FISCAL YEAR INVOLVED REQUESTS FOR RESTRAINING ORDERS BETWEEN NEIGHBORS, CO-WORKERS, MIDDLE AND HIGH SCHOOL STUDENTS, AND MIDDLE AND HIGH SCHOOL STUDENTS AND TEACHERS. THE INCREASE IN THESE CASES REFLECTS THE INCREASE OF CONFLICT IN THE COMMUNITY IN GENERAL, AND THE NEED FOR THE PEACEFUL, INFORMAL APPROACHES PROVIDED BY MCP FOR RESOLVING THEM. MCP ALSO OPENED AND MEDIATED 937 LANDLORD-TENANT CASES, 659 OF WHICH WERE REFERRED FROM THE DISTRICT COURT, AND 278 THAT WERE OPENED PRIOR TO FILING IN COURT. WHILE THE 58% RATE OF AGREEMENT FOR THE COURT ORDERED CASES WAS SIGNIFICANTLY HIGHER THAN PREVIOUS YEARS, THE 82% RATE OF AGREEMENT FOR THE CASES MEDIATED BEFORE GOING TO COURT, REINFORCED THE VALUE OF THE EARLY MEDIATION PROGRAM MAINTAINED BY MCP. IN THE DOMESTIC ARENA, MCP MANAGED 823 CASES INVOLVING DIVORCING AND UNMARRIED COUPLES. 50% OF THE DOMESTIC CASES MEDIATED RESULTED IN WRITTEN AGREEMENTS. FINALLY, WHILE THE ABOVE HIGHLIGHTED OUTCOMES ARE IMPORTANT, THE IMPACT OF MCP'S SERVICES GOES BEYOND WRITTEN AGREEMENTS. TO SHOW THE VALUE OF THE FUNDS CONTRIBUTED TO MCP, A SOCIAL RETURN ON INVESTMENT ANALYSIS WAS CONDUCTED BY COMMUNITY SERVICES ANALYSIS, LLC, ON MCP'S SERVICES IN FISCAL YEAR 2023-2024. THE ANALYSIS SHOWED THAT: - THE TOTAL NET IMPACT OF MCP'S SERVICES WAS $11.8 MILLION - MEMBERS OF THE COMMUNITY WOULD HAVE HAD TO PAY $3,327,000 TO REPLACE MCP'S DIRECT SERVICES WITH EQUIVALENT SERVICES IF MCP DID NOT EXIST - THE SERVICES PROVIDED BY MCP RESULTED IN $1.89 MILLION IN DIRECT SAVINGS TO HAWAII'S COURTS AND OTHER PUBLIC SYSTEMS - FOR EVERY $1 DONATED, $12.83 WAS DELIVERED IN IMMEDIATE AND LONG-TERM FINANCIAL BENEFITS TO THE PEOPLE OF HAWAI'I FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND ACCOUNTANT REVIEW ALL DOCUMENTS AND THE FIRST DRAFT OF THE 990. THE UPDATED DRAFT 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE FOR THEIR REVIEW AND COMMENT. DEPENDING ON ANY CHANGES THAT ARE REQUIRED, THE COMMITTEE MIGHT REVIEW AND MEET AGAIN, BEFORE SUBMITTING THE NEXT DRAFT TO THE EXECUTIVE COMMITTEE AND THEN THE BOARD OF DIRECTORS FOR THEIR REVIEW. IF THERE ARE NO CHANGES, THEN THE BOARD MAY APPROVE OF THE 990 AT THAT TIME. IF ADDITIONAL CHANGES ARE REQUIRED, THEN A FINAL DRAFT IS SUBMITTED ELECTRONICALLY TO THE BOARD. IF THERE ARE QUESTIONS OR CONCERNS, A SPECIAL MEETING IS SCHEDULED. IF THERE ARE NO QUESTIONS OR CONCERNS, THE BOARD WILL APPROVE OF THE FINAL DRAFT ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL, OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS IS REQUIRED TO ANNUALLY SIGN A STATEMENT, WHICH AFFIRMS SUCH PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (2) HAS READ AND UNDERSTANDS THE POLICY; (3) HAS AGREED TO COMPLY WITH THE POLICY; AND (4) UNDERSTANDS THE MEDIATION CENTER IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES, WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ADDITIONALLY, EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL DISCLOSE IN SUCH STATEMENT ANY TRANSACTION OR RELATIONSHIP INVOLVING POSSIBLE CONFLICTS OF INTEREST IN REGARD TO THE MEDIATION CENTER. ANY CONCERNS REGARDING POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED BY THE EXECUTIVE COMMITTEE TO DETERMINE WHAT IF ANY, ACTION IS NEEDED SUCH AS ABSTAINING FROM VOTING ON AN ISSUE; AND/OR NOT SERVING ON SPECIFIC COMMITTEES, ETC. IF A CONFLICT OF INTEREST OCCURS, THE BOARD PRESIDENT WILL MEET WITH THE DIRECTOR WITH THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A EACH YEAR THE EXECUTIVE DIRECTOR IS EVALUATED BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE DIRECTOR IS ASKED TO PROVIDE A LIST OF GOALS AT THE BEGINNING OF EACH YEAR FOR THE UPCOMING YEAR. AT THE END OF THE YEAR, THE EXECUTIVE DIRECTOR IS ASKED TO PROVIDE A REPORT OF WHAT THEY HAVE ACCOMPLISHED. THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S ACCOMPLISHMENTS AND THE PROJECTED GOALS. BASED ON THAT REVIEW THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS REGARDING ANY SALARY INCREASE. THE SALARY AND ANY PROPOSED RAISE IS BASED ON A COMPARATIVE STUDY OF OTHER NONPROFIT CORPORATIONS, THE RESPONSIBILITIES, ACCOMPLISHMENTS AND THE SALARY HISTORY OF THE EXECUTIVE DIRECTOR. THE HANO NONPROFIT STUDY IS USED AS A GUIDE. AT THE REGULARLY SCHEDULED BOARD MEETING, THE BOARD OF DIRECTORS MEETS IN AN EXECUTIVE SESSION TO DISCUSS AND REACH AN AGREEMENT ON WHETHER THE RECOMMENDED RAISE AND/OR BONUS SHOULD BE APPROVED. THE BOARD PRESIDENT COMMUNICATES THE OUTCOME OF THE EVALUATION DISCUSSION TO THE EXECUTIVE DIRECTOR. THE PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND PERSONNEL FILE. THE BOARD PRESIDENT MEETS WITH THE EXECUTIVE DIRECTOR TO REVIEW FEEDBACK AND EVALUATION OUTCOMES FROM THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR IS EVALUATED ANNUALLY. THE LAST EVALUATION WAS COMPLETED ON JUNE 26, 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PAYROLL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,826. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,826. COMPUTER TECH: PROGRAM SERVICE EXPENSES 16,324. MANAGEMENT AND GENERAL EXPENSES 2,897. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,221. INTERPRETERS: PROGRAM SERVICE EXPENSES 27,578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,578. MEDIATORS: PROGRAM SERVICE EXPENSES 170,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 170,350. TEMP SERVICES: PROGRAM SERVICE EXPENSES 30,566. MANAGEMENT AND GENERAL EXPENSES 5,424. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,990. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 593. MANAGEMENT AND GENERAL EXPENSES 105. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 698.