2023-08-15T14:28:58-05:00 2022-09-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2021-10-01 910313383 COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT COUN 8085968155 91-1270 KINOIKI STREET BUILDING I KAPOLEI HI 96707 JOSEPH LEWIS CEO 8085968155 2023-08-15 1 JOSEPH LEWIS 999009999 MELANIE A KING P00220997 8085311040 2023-08-14 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JOSEPH LEWIS 91-1270 KINOIKI STREET BUILDING I KAPOLEI HI 96707 77654223 0 X WWW.HAWAIIANCOUNCIL.ORG X 2001 HI COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT AND SUBSIDIARIES (CNHA) IS A HAWAII NONPROFIT ORGANIZATION DEDICATED TO PROVIDING SUPPORT SERVICES TO AGENCIES AND ORGANIZATIONS THAT FOCUS OR DELIVER PROGRAMS IN NATIVE COMMUNITIES. CNHA'S PRIMARY EXPERTISE IS IN COMMUNITY DEVELOPMENT TECHNICAL ASSISTANCE & TRAINING, LENDING, PUBLIC POLICY, EDUCATION AND THE COORDINATION OF EVENTS AND CONFERENCES FOCUSED ON NATIVE COMMUNITY DEVELOPMENT ISSUES. 8 8 70 50 0 0 71213292 75656301 325320 912289 0 0 -60109 392651 71478503 76961241 61756865 64658023 0 0 2772301 3274465 0 0 26255 5451750 8277723 69980916 76210211 1497587 751030 26176594 34204109 17729967 25006452 8446627 9197657 X TO PROMOTE THE ADVANCEMENT OF NATIVE HAWAIIANS AND NATIVE HAWAIIAN COMMUNITIES THROUGH EMPOWERMENT AND INFORMATIONAL INITIATIVES. 0 0 70278090 64053603 THE EMERGENCY FINANCIAL ASSISTANCE (EFA) PROGRAM PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES IN NEED OF TEMPORARY FINANCIAL RELIEF DUE TO HARDSHIP. DURING THE PANDEMIC, CNHA MANAGED AND DISBURSED OVER $150 MILLION IN COVID-RELATED FUNDS ON BEHALF OF THE STATE OF HAWAII, CITY AND COUNTY OF HONOLULU, AND THE DEPARTMENT OF HAWAIIAN HOME LANDS. THESE FUNDS HELPED PROVIDE FINANCIAL RELIEF TO HOUSEHOLDS TO PAY FOR MORTGAGES, RENTAL FEES, AND UTILITIES. THIS PROGRAM IS FUNDED BY CONTRACTS, DONATIONS, AND GRANTS. 2100012 588418 1355 CAPACITY BUILDING SERVICES SUPPORTS COMMUNITY CAPACITY BUILDING THROUGH A NUMBER OF EFFORTS THAT INCLUDE DISTRIBUTION OF FUNDS TO SMALL NONPROFIT ORGANIZATIONS THAT PERPETUATE THE HAWAIIAN CULTURE; PROVISION OF LEADERSHIP DEVELOPMENT PROGRAMS FOR NATIVE YOUTH; PROVISION OF TRAINING AND TECHNICAL ASSISTANCE TO NATIVE HAWAIIAN ORGANIZATIONS AND COMMUNITIES; AND THE COORDINATION OF EVENTS THAT PROVIDE OPPORTUNITIES FOR NATIVE HAWAIIAN INDIVIDUALS AND ORGANIZATIONS TO NETWORK, SHARE INFORMATION, DISCUSS CRITICAL ISSUES, AND BUILD CONSENSUS. 836625 16002 THROUGH ITS POLICY CENTER ACTIVITIES, CNHA IS AN ADVOCATE OF COMMUNITY-BASED ORGANIZATIONS AND PROVIDES INFORMATION, NETWORKING OPPORTUNITIES AND POLICY REPORTS TO ASSIST IN ADDRESSING ISSUES AND FINDING SOLUTIONS FOR NATIVE HAWAIIAN COMMUNITIES. CNHA ALSO HAS A YEAR-ROUND CIVIC ENGAGEMENT TRAINING AND DEVELOPMENT PROGRAM. 689127 0 912289 CNHA IS A UNITED STATES TREASURY CERTIFIED COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION THAT OPERATES A COMMUNITY LOAN FUND THROUGH ITS LENDING AND DEVELOPMENT SERVICES PROGRAM. LENDING SERVICES INCLUDE BOTH CONSUMER AND BUSINESS LOANS AND THE PROVISION OF TECHNICAL ASSISTANCE AND FINANCIAL EDUCATION SERVICES. CNHA ALSO PROVIDES TECHNICAL ASSISTANCE AND CAPACITY BUILDING SERVICES TO COMMUNITY ORGANIZATIONS IN THE DEVELOPMENT, CONSTRUCTION, AND MANAGEMENT OF COMMUNITY FACILITIES. OVER 200 INDIVIDUALS SERVED. 391296 DURING THE COVID-19 PANDEMIC, MANY SMALL BUSINESS OWNERS WERE IMPACTED BY THE CANCELLATION OF EVENTS AND THE GOVERNMENT IMPOSED SHUT DOWNS. THE POP-UP MAKEKE WAS A COMBINED EFFORT BETWEEN VARIOUS NONPROFIT ORGANIZATIONS, FOR-PROFIT ENTITIES, AND GOVERNMENT AGENCIES TO ASSIST HAWAII-BASED VENDORS TO REMAIN IN BUSINESS DURING THE PANDEMIC. 689127 0 1303585 73903854 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2203 0 70 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X IAN PUMARAS 8085291616 91-1270 KINOIKI STREET BUILDING I KAPOLEI HI 96707 AMY KALILI CHAIRMAN 1.00 X X 0 0 0 MICHELLE KAUHANE VICE CHAIRMAN 1.00 X X 0 0 0 MIKIALA LIDSTONE SECRETARY 1.00 X X 0 0 0 KEVIN CHANG TREASURER 1.00 X X 0 0 0 ADRIENNE DILLARD BOARD MEMBER 1.00 X 0 0 0 ANDREW AH PO BOARD MEMBER 1.00 X 0 0 0 JEFF GILBRETH BOARD MEMBER 1.00 X 0 0 0 MAKALIKA NAHOLUWA'A BOARD MEMBER 1.00 X 0 0 0 JOSEPH KUHIO LEWIS CHIEF EXECUTIVE OFFICER 40.00 X 216724 0 6503 FLORANTE PUMARAS CHIEF FINANCIAL OFFICER 40.00 X 0 0 0 LEILANI GARNER CHIEF OPERATIONS OFFICER 40.00 X 126301 0 6517 TYLER YATES FORMER CHIEF FINANCIAL OFFICER 40.00 X 105325 0 8351 448350 0 21371 3 0 1 0 ALOHA HOSPITALITY PROFESSIONALS 1500 KAPIOLANI BLVD STE M4 HONOLULU HI 96814 OUTSOURCED STAFFING 1921312 PROSERVICE HUMAN RESOURCES INC 6600 KALANIANAOLE HWY 200 HONOLULU HI 96825 HUMAN RESOURCES SERVICES, PAYROLL PROCES 1493362 SUPERIOR STAFFING SERVICES 91-1012 HAULELE STREET KAPOLEI HI 96707 OUTSOURCED STAFFING 966114 PURPLE MAIA FOUNDATION 98-820 MOANALUA RD 15-547 AIEA HI 96701 IT INFRASTRUCTURE AND SOFTWARE BUILDOUT; 653351 SPIRE HAWAII LLP 700 BISHOP ST STE 2001 HONOLULU HI 96813 CONSULTING, PROCESS AUDIT, AND PROGRAM C 185624 5 62336 72553602 3040363 75656301 COLLECTION OF BAD DEBT 522291 410564 410564 PROCESSING/ORIGINATION FEE 522291 299313 299313 INTEREST INCOME 522291 202412 202412 912289 1084278 692982 391296 391296 OTHER REVENUE 900099 1355 1355 1355 76961241 1304940 0 0 217057 217057 64440966 64440966 501388 359997 136049 5342 2345082 1379019 948626 17437 231527 137888 91839 1800 196468 119802 75097 1569 83744 83744 131577 131577 4976622 4669827 306688 107 411111 319892 91219 490425 385085 105340 744550 744550 300109 198219 101890 104273 82189 22084 73381 73381 87468 63757 23711 48133 9316 38817 ANNUAL CONVENTION 392742 354461 38281 BAD DEBT 307312 307312 MISCELLANEOUS 67733 9943 57790 STIPENDS AND HONORARIUM 33145 26193 6952 25398 5000 20398 76210211 73903854 2280102 26255 10872364 19063364 5271887 2299184 2264750 2148151 995196 94023 3357504 4372016 282982 319316 196903 572278 5427293 95816 2929661 5331477 5347 4300 26176594 34204109 1183787 1460383 13567911 17559119 1624709 1803367 1353560 4183583 17729967 25006452 X 8446627 9197657 8446627 9197657 26176594 34204109 751030 0 X 0 1 X 1 1 1 X 1110520 1913862 10862129 71213292 75656301 160756104 123212 319702 234609 2063697 1996567 4737787 1233732 2233564 11096738 73276989 77652868 165493891 500 1650 2150 0 500 1650 2150 165491741 5958 43424 204499 18771 1355 274007 1239690 2276988 11301237 73295760 77654223 165767898 0.99830 0.99680 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2017 AMOUNT: $ 5,958. 2018 AMOUNT: $ 43,424. 2019 AMOUNT: $ 204,499. 2020 AMOUNT: $ 18,771. 2021 AMOUNT: $ 1,355. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52450 52450 73851404 73903854 1000000 250000 0 0 250928 432402 1000000 1000000 2683330 4024995 10800 52450 63250 62732 250000 250000 562732 844098 1 54023 54023 0 5427293 95816 5331477 5331477 X 77738547 0 77738547 -777306 -777306 76961241 76987517 777306 777306 76210211 0 76210211 PART IV, LINE 1B: CNHA IS THE AGENT FOR CLIENT MATCHED SAVINGS INDIVIDUAL DEVELOPMENT ACCOUNTS MAINTAINED AT A LOCAL BANK. 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 TAX POSITIONS OF CNHA AS OF SEPTEMBER 30, 2022 AND 2021 AND FOR THE YEARS THEN ENDED, AND FOR TILEAF AS OF SEPTEMBER 30, 2021 AND FOR THE YEAR THEN ENDED, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. CNHA AND TILEAF ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. 1 NATIVE HAWAIIAN CHAMBER OF COMMERCE PO BOX 597 HONOLULU HI 96809 990207564 501(C)(6) 5500 0 N/A N/A PROGRAM SUPPORT EAST-WEST CENTER FOUNDATION 1601 EAST-WEST ROAD HONOLULU HI 96848 990218752 501(C)(3) 127652 0 N/A N/A ALOHA 4 TONGA CAMPAIGN HUI MANAWALEA 92-305 AKAULA STREET KAPOLEI HI 96707 921209272 501(C)(3) 19450 0 N/A N/A PROGRAM SUPPORT NATIVE HAWAIIAN LEGAL CORPORATION 1164 BISHOP ST STE 1205 HONOLULU HI 96813 990161861 501(C)(3) 64455 0 N/A N/A PROGRAM SUPPORT 3 1 EMERGENCY ASSISTANCE 6510 64440966 0 N/A N/A PART I, LINE 2: FOR GRANTS TO ORGANIZATIONS FOR VOTER REGISTRATION AND ENGAGEMENT ACTIVITIES (THROUGH COULTER FOUNDATION CIVIC ENGAGEMENT PROGRAM), CNHA PAYS GRANT FUNDS BASED ON AGREED UPON PERFORMANCE MEASURES. CNHA VERIFIES ALL GRANT ELIGIBILITY REQUIREMENTS PRIOR TO GRANT DISBURSEMENTS. GRANTS ARE ALWAYS ACCOMPANIED BY A GRANT CONTRACT. IN ORDER TO DRAW DOWN PAYMENT, A REPORT AND/OR RECEIPTS ARE REQUIRED. SPONSORSHIPS ARE AWARDED BASED ON AN ENTITY OR INDIVIDUAL'S PROPOSAL. A REPORT IS TYPICALLY REQUESTED, BUT IS NOT ALWAYS REQUIRED. GRANTS AWARDED TO HOUSEHOLDS WHO WERE NEGATIVELY IMPACTED FINANCIALLY FROM COVID-19 PANDEMIC. FAMILIES APPLY FOR THE GRANT AND MUST MEET QUALIFICATIONS SET FORTH BY AGENCIES SUCH AS CITY & COUNTY OF HONOLULU AND OFFICE OF HAWAIIAN AFFAIRS. X X 0 0 0 0 0 0 0 0 0 JOSEPH KUHIO LEWIS CHIEF EXECUTIVE OFFICER 216724 0 0 0 0 0 0 0 6503 0 223227 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ORGANIZED WITH MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B CNHA MANAGEMENT TEAM FIRST REVIEW DRAFT OF FORM 990 BEFORE PRESENTING TO THE BOARD FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ANY PERSON SERVING AS AN OFFICER, EMPLOYEE, OR MEMBER OF THE BOARD ("RESPONSIBLE PERSONS"). RESPONSIBLE PERSONS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM ANNUALLY. POTENTIAL CONFLICTS OF INTEREST WILL BE DISCUSSED BY THE BOARD OR ITS COMMITTEES, AND DOCUMENTED IN THE MEETING MINUTES. THE RESPONSIBLE PERSON IS NOT ALLOWED TO PARTICIPATE IN OR BE PRESENT DURING THOSE DISCUSSIONS, EXCEPT TO PROVIDE FACTS AND RESPOND TO QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE PRESIDENT AND/OR CHIEF EXECUTIVE OFFICER IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. ANNUAL SALARY AND ADJUSTMENTS, IF ANY, ARE BASED ON DATA OF COMPARABLE POSITIONS WITHIN HAWAII'S NON-PROFIT INDUSTRY. THE BOARD'S DECISION IS GUIDED BY THE APPROVED BUDGET. APPROVED SALARY ADJUSTMENTS ARE APPROPRIATELY DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. THIS PROCESS WAS LAST UNDERTAKEN IN 2019. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.