2024-09-11T03:38:58-05:00 2023-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2023-01-01 237441972 HISTORIC HAWAI'I FOUNDATION HIST 8085232900 PO BOX 1658 HONOLULU HI 968061658 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 8085232900 2024-09-11 1 0 RODNEY M HARANO P00389596 8085311040 2024-09-10 2023 2024-08-08 14:25:15Z KIERSTEN FAULKNER PO BOX 1658 HONOLULU HI 968061658 4494776 0 X WWW.HISTORICHAWAII.ORG X 1974 HI TO ENCOURAGE THE PRESERVATION OF HISTORIC BUILDINGS AND SITES IN HAWAI'I. 28 28 4 80 0 0 1170065 928846 69737 80261 37348 94890 68569 92867 1345719 1196864 580895 743564 0 0 373632 363832 0 0 27193 220139 198095 1174666 1305491 171053 -108627 2646286 2643145 27798 69066 2618488 2574079 X TO PRESERVE AND ENCOURAGE THE PRESERVATION OF HISTORIC BUILDINGS, OBJECTS, AND SITES RELATING TO THE HISTORY OF HAWAII; TO PROMOTE AN AWARENESS OF AND RESPECT FOR ALL THAT IS HISTORICALLY SIGNIFICANT AND ARCHITECTURALLY DISTINCTIVE IN OUR STATE; AND THROUGH THESE EFFORTS, TO KEEP ALIVE AND INTACT FOR THE ENRICHMENT OF PRESENT AND FUTURE GENERATIONS THE INHERENT BEAUTY OF THE HAWAIIAN ISLANDS AND THE UNIQUE HISTORIC ROLE OF THE ISLANDS IN THE DEVELOPMENT OF THE PACIFIC BASIN. 0 0 936586 743564 79436 PRESERVATION PROJECTS AND TECHNICAL ASSISTANCE: FIELD SERVICES FOR ON-SITE PRESERVATION ASSISTANCE, INCLUDING INFORMATION ABOUT STANDARDS AND GUIDELINES, BEST PRACTICES, AND PROFESSIONAL AND FUNDING RESOURCES; REVIEW OF DEVELOPMENT PROPOSALS TO RECOMMEND MEASURES TO AVOID, MINIMIZE AND MITIGATE ADVERSE EFFECTS TO HISTORIC PROPERTIES; INTEGRATING PRESERVATION INTO SIGNIFICANT URBAN PLANNING AND RURAL DEVELOPMENT LONG-RANGE PLANS. PROGRAM SERVICES INCLUDED GRANT ADMINISTRATION FOR 22 PRESERVATION GRANTS TO OTHERS, RESPONDING TO 735 INQUIRIES AT 225 HISTORIC SITES STATEWIDE, ANNUAL MONITORING OF THREE PRESERVATION EASEMENTS, AND SERVING ON ADVISORY GROUPS. 174639 893 PUBLIC EDUCATION: DEVELOP A COMMUNITY ETHIC OF PRESERVATION THROUGH TOURS, LECTURES, SEMINARS AND WORKSHOPS, PUBLICATIONS, AND HISTORIC SITE RESEARCH. PROGRAM SERVICES INCLUDED 12 PUBLIC PRESENTATIONS AND WALKING TOURS; 4 VIRTUAL WEBINARS AND IN-PERSON TRAININGS ON PRESERVATION PROCESSES AND BEST PRACTICES; ONE FIELD SCHOOL FOR TRADITIONAL TRADES TRAINING FOR PRESERVING HISTORIC BUILDINGS; FILMS AND PUBLICATIONS ON HISTORIC SITES, ARCHITECTURE AND DESIGN. 91913 PUBLIC OUTREACH AND ADVOCACY: PROMOTE PRESERVATION OF HAWAII'S HERITAGE THROUGH POLICY DEVELOPMENT AND ADVOCACY FOR FEDERAL, STATE AND LOCAL LAWS AND REGULATIONS, ECONOMIC INCENTIVE PROGRAMS, PUBLIC PLANS, COMMISSIONS AND ADVISORY GROUPS; LEADING AND FACILITATING PUBLIC AWARENESS EFFORTS; AND BUILDING COALITIONS OF HISTORIC PRESERVATION ALLIANCES. PROGRAM SERVICES INCLUDE MONITORING AND RESPONDING TO PROPOSED LEGISLATION RELATED TO PRESERVATION, PLANNING, ENVIRONMENT AND RELATED TOPICS, SUBMITTING TESTIMONY OR COMMENTS ON EFFECTS TO HISTORIC PROPERTIES FROM PROPOSED ACTIONS AND SIGNING AS A CONCURRING PARTY TO 3 NATIONAL HISTORIC PRESERVATION ACT SECTION 106 AGREEMENTS. 1203138 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 4 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X KIERSTEN FAULKNER 8085232900 680 IWILEI ROAD SUITE 690 HONOLULU HI 96817 RICK KIEFER PRESIDENT 1.00 X X 0 0 0 JIM KELLY FIRST VICE PRESIDENT 1.00 X X 0 0 0 LEN ISOTOFF SECOND VICE PRESIDENT 1.00 X X 0 0 0 JOANNA OSHIRO TREASURER 1.00 X X 0 0 0 KEKOA KALUHIWA SECRETARY 1.00 X X 0 0 0 HALLETT HAMMATT AT LARGE OFFICER 1.00 X X 0 0 0 KATIE STEPHENS AT LARGE OFFICER 1.00 X X 0 0 0 TRINETTE KAUI AT LARGE OFFICER 1.00 X X 0 0 0 ADRIANE TRULUCK TRUSTEE 1.00 X 0 0 0 ALLEN HOE TRUSTEE 1.00 X 0 0 0 BARBARA SHIDELER TRUSTEE 1.00 X 0 0 0 BLAINE GEMENO TRUSTEE 1.00 X 0 0 0 CHRIS HONG TRUSTEE 1.00 X 0 0 0 CORD ANDERSON TRUSTEE 1.00 X 0 0 0 DONNE DAWSON TRUSTEE 1.00 X 0 0 0 GREGORY PIETSCH TRUSTEE 1.00 X 0 0 0 JEREMY BALDWIN TRUSTEE 1.00 X 0 0 0 JONATHAN MITCHELL TRUSTEE 1.00 X 0 0 0 KAWIKA MCKEAGUE TRUSTEE 1.00 X 0 0 0 KENNY STANLEY TRUSTEE 1.00 X 0 0 0 LINDA CHIU TRUSTEE 1.00 X 0 0 0 MIKE KRAFT TRUSTEE 1.00 X 0 0 0 NICOLE OKUNA TRUSTEE 1.00 X 0 0 0 RICKY CHING TRUSTEE 1.00 X 0 0 0 VERNON WONG TRUSTEE 1.00 X 0 0 0 VINCENT SHIGEKUNI TRUSTEE 1.00 X 0 0 0 WENDY RICE PETERSON TRUSTEE 1.00 X 0 0 0 WENDIE MCALLASTER TRUSTEE 1.00 X 0 0 0 WILL CROWLEY FORMER TRUSTEE 1.00 X 0 0 0 LEHUA KAUHANE FORMER TRUSTEE 1.00 X 0 0 0 MAENETTE BENHAM FORMER TRUSTEE 1.00 X 0 0 0 PAT GRIFFIN FORMER TRUSTEE 1.00 X 0 0 0 ROSEMARY FAZIO FORMER TRUSTEE 1.00 X 0 0 0 ROY MURAI FORMER TRUSTEE 1.00 X 0 0 0 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 40.00 X 118487 0 14261 118487 0 14261 1 0 0 0 0 97388 83646 79706 668106 49438 928846 TECHNICAL ASSISTANCE 611710 79436 79436 PUBLIC EDUCATION 611710 825 825 80261 72970 72970 3159016 3137096 21920 21920 21920 253615 83646 160816 92799 92799 68 0 68 68 1196864 80329 0 187689 706255 706255 37309 37309 132747 108853 14602 9292 206748 190847 9717 6184 2371 1944 261 166 21966 18012 2416 1538 35366 35366 1807 1807 48848 45681 1936 1231 35636 26770 3571 5295 25198 21725 2123 1350 5880 5880 2643 2167 291 185 7919 6494 871 554 PRESERVATION COSTS 34067 30602 2118 1347 OTHER EXPENSES 731 599 81 51 1305491 1203138 75160 27193 9330 12812 329618 847542 55000 3786 9882 6582 6541 75886 68158 9044 7728 2232851 1758565 75 75 2646286 2643145 27798 29566 39500 27798 69066 X 648630 796270 1969858 1777809 2618488 2574079 2646286 2643145 -108627 64218 0 X 0 1 X 1 0 X 1074932 1533418 1150322 1170065 928846 5857583 104777 83894 63326 69737 80329 402063 55243 180539 253615 489397 1234952 1617312 1213648 1420341 1262790 6749043 62166 43498 38478 64382 122150 330674 0 62166 43498 38478 64382 122150 330674 6418369 24741 22404 19775 17801 72970 157691 24741 22404 19775 17801 72970 157691 1259693 1639716 1233423 1438142 1335760 6906734 0.92930 0.94690 0.02280 0.01570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1050 1050 1202088 1203138 195314 48829 0 0 166136 157222 180438 195314 699110 1048665 1550 1400 875 1050 4875 41534 39306 45110 48829 174779 262169 X 3 3 1 0 25.00 340495 62963 -12963 390495 340495 11853 -11853 340495 340495 29056 29056 340495 340495 21388 21388 340495 339789 42569 41863 340495 0.25609 0.74391 0.00000 0 0 71603 63923 7680 4283 4235 48 7728 X 1484971 64218 28402 92620 1392351 1807 -197294 -195487 1196864 1332086 28402 28402 1303684 1807 1807 1305491 PART II, LINE 9: PRESERVATION EASEMENTS ARE LEGALLY BINDING DOCUMENTS, WHICH REQUIRE THAT HISTORIC PROPERTIES BE PRESERVED AND MAINTAINED. IN AUGUST 2011, A PRESERVATION AND CONSERVATION EASEMENT FOR THE FRED C. BALDWIN MEMORIAL HOME (HOME) IN MAKAWAO, MAUI, HAWAII, WAS DONATED TO THE FOUNDATION. THE PURPOSE OF THE EASEMENT WAS TO ASSURE THAT THE ARCHITECTURAL, HISTORIC, CULTURAL, AND AESTHETIC FEATURES OF THE HOME'S EXTERIOR WILL BE RETAINED AND MAINTAINED FOREVER SUBSTANTIALLY IN THEIR APPEARANCE AND CONDITION AS THEY EXIST ON THE EFFECTIVE DATE OF THE EASEMENT FOR CONSERVATION AND PRESERVATION PURPOSES, AND TO PREVENT ANY USE OR CHANGE OF THE HOME'S EASEMENT AREA THAT WILL SIGNIFICANTLY IMPACT OR INTERFERE WITH THE VISUAL BUFFER THAT THE EASEMENT AREA CREATES AROUND THE HOME. THE FOUNDATION, AS HOLDER OF THE HOME'S EASEMENT, IS CHARGED WITH MAKING SURE THE HOME'S EXTERIOR IS PRESERVED IN SUBSTANTIALLY THE SAME OR BETTER CONDITION AS EXISTED ON THE EFFECTIVE DATE OF THE HOME'S EASEMENT; HOWEVER, THE OWNER OF THE HOME WILL DECIDE HOW IT IS TO BE USED AND WILL BE RESPONSIBLE FOR FINANCING ITS PRESERVATION. THE HOME'S EASEMENT PROVIDES THE FOUNDATION WITH A VESTED REAL PROPERTY INTEREST IN THE PROPERTY THAT WAS NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE A MAJOR UNCERTAINTY EXISTS ABOUT THE EXISTENCE OF VALUE AS THE EASEMENT HAS NO ALTERNATIVE USE. IN 2001, A PARCEL OF PROPERTY WAS DONATED TO THE UNIVERSITY OF HAWAII (UNIVERSITY) BY THE ESTATE OF JEAN CHARLOT WITH A STIPULATION THAT THE FOUNDATION BE GIVEN A PRESERVATION AND CONSERVATION EASEMENT TO ASSIST IN PRESERVING AND MAINTAINING THE PROPERTY AND ITS ARCHITECTURAL, HISTORIC, AND CULTURAL FEATURES FOR THE BENEFIT OF THE PEOPLE OF HONOLULU. THE RESPONSIBILITY OF THE FOUNDATION, AS HOLDER OF THIS EASEMENT, IS TO REVIEW ANY PROPOSED CHANGES TO THE BUILDING ON THE PARCEL TO ASSURE THE CHANGES DO NOT AFFECT THE HISTORICAL INTEGRITY OF THE BUILDING. THE OWNERSHIP OF THE JEAN & ZOHMAH CHARLOT HOUSE CHANGED IN 2023. THE UNIVERSITY OF HAWAII TRANSFERRED THE PROPERTY TO THE CHARLOT FAMILY. THE EASEMENT RUNS WITH THE LAND AND REMAINS BINDING ON THE NEW OWNERS. THE EASEMENT PROVIDES THE FOUNDATION WITH A VESTED REAL PROPERTY INTEREST IN THE PROPERTY THAT WAS NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE A MAJOR UNCERTAINTY EXISTS ABOUT THE EXISTENCE OF VALUE AS THE EASEMENT HAS NO ALTERNATIVE USE. DURING THE YEAR ENDED DECEMBER 31, 2018, A PRESERVATION EASEMENT WAS DONATED TO THE FOUNDATION BY DEARBORN 535 LLC. THE RESPONSIBILITY OF THE FOUNDATION, AS HOLDER OF THIS EASEMENT, IS TO ENSURE THAT ALL WORK IS CONSISTENT WITH THE U.S. SECRETARY OF INTERIOR'S STANDARDS FOR THE REHABILITATION OF HISTORIC PROPERTIES AND THE HISTORIC BUILDING, SITE, AND FEATURES, ARE PRESERVED IN PERPETUITY. THE OWNER OF THE BUILDING WILL RETAIN RIGHTS, INCLUDING ACCESS, USE, AND ENJOYMENT OF THE BUILDING AND IS RESPONSIBLE FOR MAINTENANCE, COMPLIANCE WITH CODES, AND OTHER LIABILITIES. THE EASEMENT PROVIDES THE FOUNDATION WITH A VESTED REAL PROPERTY INTEREST IN THE PROPERTY THAT WAS NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE A MAJOR UNCERTAINTY EXISTS ABOUT THE EXISTENCE OF VALUE AS THE EASEMENT HAS NO ALTERNATIVE USE. PART V, LINE 4: HISTORIC HAWAII FOUNDATION (HHF) HOLDS TWO ENDOWMENTS, TOTALING $290,495. THE BRETZLAFF FOUNDATION ENDOWMENT ($225,000) WAS ESTABLISHED IN 1998 TO PROVIDE SUPPORT FOR THE OPERATIONS AND ACTIVITIES OF THE FOUNDATION. THE HHF ENDOWMENT ($65,495) WAS ESTABLISHED TO PROVIDE A CONTINUOUS SOURCE OF FUNDING FOR THE FOUNDATION'S OPERATIONS OVER THE LONG TERM. DURING THE YEAR OF DECEMBER 31, 2011, THE BOARD OF TRUSTEES OF THE FOUNDATION DESIGNATED $40,000 OF UNRESTRICTED NET ASSETS AS AN EASEMENT STEWARDSHIP ENDOWMENT FUND TO SUPPORT ANNUAL EASEMENT STEWARDSHIP OBLIGATIONS. DURING THE YEAR OF DECEMBER 31, 2018, THE BOARD OF TRUSTEES DESIGNATED AN ADDITIONAL $60,000 OF UNRESTRICTED NET ASSETS TO THE EASEMENT STEWARDSHIP ENDOWMENT FUND. 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 FOUNDATION'S TAX POSITIONS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX YEARS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS -197,294. KAMA'AINA OF THE YEAR 337261 83646 253615 45688 115128 337261 83646 253615 45688 115128 160816 92799 1 PACIFIC TSUNAMI MUSEUM 130 KAMEHAMEHA AVENUE HILO HI 96720 990316106 501(C)(3) 42000 0 REPAIR AND PRESERVATION OF THE PACIFIC TSUNAMI MUSEUM FRIENDS OF LILIUOKALANI GARDENS PO BOX 5147 HILO HI 96720 461992898 501(C)(3) 32400 0 RESTORATION OF THE ISLES WALL AND SMOOTH STONE BEACH BENEVOLENT & PROTECTIVE ORDER OF ELKS 759 HILO 150 KINOOLE STREET HILO HI 96720 990034155 25000 0 REPAIR DAMAGED WOOD AND LEAKS, FUMIGATION TO RESTORE LODGE. EAST HAWAII CULTURAL COUNCIL 141 KALKAUA STREET HILO HI 96720 990192768 501(C)(3) 25000 0 REPAIR ENTRY AT HISTORIC COURTHOUSES AND INSTALL LANDSCAPING. HALE PUNA PO BOX 565 WAIMEA HI 96796 811573798 501(C)(3) 25000 0 RESTORATION AND PRESERVATION OF THE GULICK-ROWELL HOUSE. HAWAII THEATRE CENTER 1130 BETHEL STREET HONOLULU HI 96813 990229658 501(C)(3) 25000 0 REHABILITATION OF THE THEATRE MARQUEE SIGN AND ELECTRICAL SYSTEM THE HAWAIIAN MISSION CHILDREN'S SOCIETY 553 S KING STREET HONOLULU HI 96813 990073491 501(C)(3) 50000 0 PAINTING AND REPAIRS FOR THE 1821 MISSION HOUSE DAUGHTERS OF HAWAII 2913 PALI HWY HONOLULU HI 96817 990075505 501(C)(3) 35000 0 RESTORATION AND PRESERVATION OF QUEEN EMMA SUMMER PALACE MOANALUA COMMUNITY CHURCH 4867 BOUGAINVILLE DRIVE HONOLULU HI 96818 990106042 501(C)(3) 13105 0 REPAIR STAINED GLASS WINDOW AND ROOF OF THE PEARL HARBOR MEMORIAL CHAPEL THE KOHALA CENTER INC PO BOX 437462 KAMUELA HI 96743 990354676 501(C)(3) 20000 0 PRESERVATION OF NUILII HALA GROVES AND TRADITIONAL PRACTICES NORTH KOHALA COMMUNITY RESOURCE CENTER PO BOX 519 HW HI 96719 020553251 501(C)(3) 75000 0 REHABILITATION OF BOND MEMORIAL LIBRARY AND ADAPTIVE REUSE TO KOHALA HERITAGE CENTER HAMAKUA JODO MISSION PO BOX 768 HONOKAA HI 96727 843274440 501(C)(3) 23000 0 REHABILITATION AND PRESERVATION OF THE TEMPLE, DINING HALL, AND PARSONAGE. PULAMA IA KONA HERITAGE PRESERVATION COUNCIL PO BOX 768 HLUALOA HI 96725 990323867 10000 0 REPAIR AND REHABILITATION FOR THE 1925 PILGRIMAGE MONUMENT MALAMA HULEIA PO BOX 662092 LHUE HI 96766 471610214 501(C)(3) 40000 0 RESTORATION OF THE ALAKOKO FISHPOND WALL. DAIFUKUJI SOTO MISSION PO BOX 55 KEALAKEKUA HI 96750 996006625 501(C)(3) 50000 0 REPAIR AND REHABILIATION FOR TEMPLE ROOFS AND WALLS FOUNDATION FOR MARYKNOLL SCHOOL 1526 ALEXANDER STREET HONOLULU HI 96822 383926901 50000 0 RESTORE AND UPGRADE BACHELOT HALL HANA BUDDHIST TEMPLE PRESERVATION ASSOCIATION PO BOX 714 HNA HI 96713 474568285 501(C)(3) 27000 0 REPAIR AND PRESERVATION OF THE HANA BUDDHIST TEMPLE. LAHAINA RESTORATION FOUNDATION 120 DICKENSON STREET LAHAINA HI 96761 996004506 501(C)(3) 18750 0 RESTORE AND PRESERVE WALL OF THE OLD LAHAINA PRISON HONOLULU MUSEUM OF ART 900 SOUTH BERETANIA STREET HONOLULU HI 96814 990079713 501(C)(3) 75000 0 REPAIR, REPLACEMENT, AND PRESERVATION OF BALUSTRADE ATOP HISTORIC SCHOOL BUILDING. KAULUAKALANA PO BOX 833 KAILUA HI 96734 833612121 501(C)(3) 25000 0 REPAIR, RESTORATION, AND PRESERVATION OF ULUPO HEIAU PACIFIC AMERICAN FOUNDATION 111 HEKILI STREET SUITE A170 KAILUA HI 96734 541696134 501(C)(3) 20000 0 REPAIR, RESTORATION AND PRESERVATION OF WAIAKALUA FISHPOND. 18 3 REPAIR AND PRESERVATION OF THE HISTORIC SMALLWOOD BUILDING 1 37309 PART I, LINE 2: HHF DEVELOPED A GRANT REQUEST SUBMITTAL FORM AND CHECKLIST FOR REQUIRED INFORMATION, INCLUDING DESCRIPTION OF ORGANIZATIONAL PROFILE AND CAPACITY, SCOPE OF WORK, QUALIFICATIONS OF PROGRAM PERSONNEL, AND GRANT BUDGET. A PORTION OF THE GRANT FUNDS ARE PROVIDED AT PROJECT INITIATION AND THE FINAL PORTION IS RELEASED ON PROJECT COMPLETION. A FINAL REPORT IS REQUIRED ABOUT THE PROJECT OUTCOMES AND FINANCIAL REPORT. HHF TYPICALLY CONDUCTS A SITE VISIT AT THE ON-SET AND CONCLUSION OF THE PROJECT TO CONFIRM THE SCOPE OF WORK. X KAMAAINA OF THE YEAR 45 45688 FMV X FOOD FOR TRAINING WORKSHOP 1 2500 COST X OFFICE SUPPLIES 1 1250 COST 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART V, LINE 2A: THE ORGANIZATION HAS A CO-EMPLOYMENT ARRANGEMENT WITH ALTRES, WHO IS THE OUTSOURCED HR/PAYROLL PROVIDER AND THE EMPLOYER OF RECORD. THE ORGANIZATION IS THE WORKSITE EMPLOYER. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES JEREMY BALDWIN AND WENDY RICE PETERSON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND THE PRESIDENT OF THE BOARD OF TRUSTEES. MEMBERS HAVE THE RIGHT TO AMEND THE BY-LAWS. MEMBERS DO NOT HAVE THE RIGHT TO RECEIVE A SHARE OF THE ORGANIZATION'S ASSETS UPON THE ORGANIZATION'S DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A HISTORIC HAWAII HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS TAKE ACTION ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B HISTORIC HAWAII FOUNDATION SHALL ANNUALLY PREPARE REQUIRED FILINGS WITH THE INTERNAL REVENUE SERVICE (FORM 990). THE EXECUTIVE DIRECTOR SHALL FORWARD THE PRE-FINAL FORM 990 TO THE FINANCE COMMITTEE FOR REVIEW AND COMMENT. THE EXECUTIVE DIRECTOR SHALL COMPLETE REVISIONS AS DIRECTED BY THE FINANCE COMMITTEE AND SHALL FORWARD THE FINAL FORM 990 TO THE BOARD OF TRUSTEES FOR REVIEW AND ACCEPTANCE PRIOR TO FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER COMPLETES A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. IF IN THE COURSE OF THE ORGANIZATION'S ACTIVITIES, A CONFLICT OF INTEREST ARISES, THE BOARD MEMBER DISCLOSES THE CONFLICT, REFRAINS FROM THE DELIBERATIONS AND ABSTAINS FROM VOTING. IF THERE IS UNCERTAINTY ABOUT WHETHER AN ACTUAL CONFLICT EXISTS, THE BOARD MEMBER DISCLOSES THE CIRCUMSTANCES AND THE REMAINDER OF THE BOARD MAKES A DETERMINATION ABOUT WHETHER THE SITUATION PRESENTS AN ACTUAL OR MATERIAL CONFLICT. DISCLOSURES, CONFLICTS AND THE BOARD MEMBERS' ABSTENTION FROM THE ACTION ARE REPORTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: IN ACCORDANCE WITH THE POLICIES OF THE BOARD OF HISTORIC HAWAII FOUNDATION, AN EVALUATION OF CY2022 PERFORMANCE FOR EXECUTIVE DIRECTOR KIERSTEN FAULKNER WAS CONDUCTED FOLLOWING THIS PROCEDURE: THE EVALUATION PROCESS WAS FACILITATED BY THE BOARD EXECUTIVE COMMITTEE, WITH THE OPPORTUNITY FOR PARTICIPATION BY THE ENTIRE BOARD. IN FEBRUARY, A REVIEW OF THE CURRENT JOB DESCRIPTION FOR THE EXECUTIVE DIRECTOR WAS CONDUCTED, AND AN EVALUATION CHECKLIST WAS FINALIZED AND CIRCULATED TO ALL BOARD MEMBERS AND THE EXECUTIVE DIRECTOR. THE EVALUATION CHECKLIST WAS BASED UPON THE JOB DESCRIPTION AND THE ORGANIZATIONAL OBJECTIVES HISTORIC HAWAII FOUNDATION AND ITS STRATEGIC PLAN. THE EVALUATION CHECKLISTS WERE COMPLETED BY BOARD MEMBERS AND A COMPILATION OF THE RESULTS (IN THE FORM OF A COMPOSITE CHECKLIST) WAS PREPARED AND PRESENTED TO THE BOARD IN EXECUTIVE SESSION. THE EXECUTIVE DIRECTOR ALSO PREPARED A SEPARATE SELF EVALUATION, INCLUDING PROPOSED PERFORMANCE OBJECTIVES FOR CY2023. AT ITS MEETING IN EXECUTIVE SESSION THE BOARD REVIEWED THE COMPILATION OF THE EVALUATION CHECKLIST RESULTS AND DISCUSSED AND REACHED CONSENSUS ON EACH ITEM IN THE CHECKLIST AS REFLECTED IN THE COMPILATION. THE BOARD ALSO DISCUSSED THE COMPENSATION OF THE EXECUTIVE DIRECTOR, TAKING INTO ACCOUNT THE CURRENT FINANCIAL CIRCUMSTANCES OF HISTORIC HAWAII FOUNDATION, THE PERFORMANCE OF THE EXECUTIVE DIRECTOR, THE ECONOMY IN HAWAII, THE UNDERSTANDING OF THE BOARD ON COMPENSATION OF EXECUTIVE DIRECTORS/CEOS OF COMPARABLE ORGANIZATIONS IN HAWAII AND THE REGION, AND ANY OTHER CIRCUMSTANCES. THIS PROCESS IS DOCUMENTED IN THE BOARD PRESIDENT'S CONFIDENTIAL FILE. LINE 15B: COMPENSATION FOR DEVELOPMENT PROGRAM MANAGER, DEVELOPMENT ASSOCIATE AND EDUCATION PROGRAM MANAGER ARE DETERMINED BY THE EXECUTIVE DIRECTOR THROUGH THE ANNUAL BUDGET PROCESS, WITH APPROVAL THROUGH THE BOARD OF TRUSTEES AND ITS FINANCE COMMITTEE. COMPENSATION LEVELS ARE DETERMINED BY FACTORS THAT INCLUDE COMPARABLE JOB DESCRIPTIONS AND DUTIES ACROSS THE NONPROFIT SECTOR AND GEOGRAPHIC REGION, INCUMBENT LEVELS OF EDUCATION AND EXPERIENCE, ANNUAL PERFORMANCE ACHIEVEMENTS AND OUTCOMES, THE ORGANIZATION'S FINANCIAL POSITION, AREA MARKET RATES AND COST OF LIVING. COMPENSATION LEVELS ARE DETERMINED ANNUALLY. THE PROCESS IS DOCUMENTED THROUGH THE PERSONNEL FILES AND PAYROLL RECORDS, AND THE CONTEMPORANEOUS MEETING MINUTES FOR THE BOARD AND COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 HISTORIC HAWAII FOUNDATION MAINTAINS COPIES OF ALL ORGANIZATIONAL DOCUMENTS, INCLUDING THE ARTICLES OF INCORPORATION, BY-LAWS AND DETERMINATION OF 501(C)(3) TAX EXEMPT STATUS IN PERPETUITY. HISTORIC HAWAII FOUNDATION MAINTAINS COPIES OF ITS ANNUAL FILING WITH THE INTERNAL REVIEW SERVICE (FORM 990), ANNUAL AUDIT OF FINANCIAL STATEMENTS, AND ANNUAL REPORTS FOR A PERIOD OF SIX YEARS. SUCH DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART IX, LINES 7 AND 10: PAYROLL TAXES ARE INCLUDED ON LINE 7 (OTHER SALARIES AND WAGES) INSTEAD OF LINE 10 (PAYROLL TAXES).