2023-08-04T16:38:16-05:00 2022-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-01-01 237441972 HISTORIC HAWAI'I FOUNDATION HIST 8085232900 PO BOX 1658 HONOLULU HI 968061658 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 8085232900 2023-08-04 1 KIERSTEN FAULKNER 999009999 0 MELANIE A KING P00220997 8085311040 2023-07-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KIERSTEN FAULKNER PO BOX 1658 HONOLULU HI 968061658 3799534 0 X WWW.HISTORICHAWAII.ORG X 1974 HI TO ENCOURAGE THE PRESERVATION OF HISTORIC BUILDINGS AND SITES IN HAWAI'I. 27 27 4 96 0 0 1150322 1170065 62186 69737 49492 37348 395 68569 1262395 1345719 433750 580895 0 0 353275 373632 0 0 34814 203177 220139 990202 1174666 272193 171053 2591431 2646286 31239 27798 2560192 2618488 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 779758 580895 62642 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 19 PRESERVATION GRANTS TO OTHERS, RESPONDING TO 676 INQUIRIES AT 200 HISTORIC SITES STATEWIDE, ANNUAL MONITORING OF THREE PRESERVATION EASEMENTS, AND SERVING ON ADVISORY GROUPS. 179924 7095 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; 3 VIRTUAL SEMINARS ON PRESERVATION PROCESSES AND BEST PRACTICES; PRESERVATION AWARDS TO RECOGNIZE ACHIEVEMENTS, AND PUBLICATIONS AND FILMS ON HISTORIC SITES, ARCHITECTURE AND DESIGN. 94697 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 AND SUBMITTING TESTIMONY OR COMMENTS ON EFFECTS TO HISTORIC PROPERTIES FROM PROPOSED ACTIONS. 1054379 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 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 8 0 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 1 0 0 0 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 HI X X KIERSTEN FAULKNER 8085232900 680 IWILEI ROAD SUITE 690 HONOLULU HI 96817 WENDIE MCALLASTER TRUSTEE & PRESIDENT 1.00 X X 0 0 0 RICHARD KIEFER TRUSTEE & FIRST VICE PRESIDENT 1.00 X X 0 0 0 LEONARD ISOTOFF TRUSTEE & SECOND VICE PRESIDENT 1.00 X X 0 0 0 JOANNA OSHIRO TRUSTEE & TREASURER 1.00 X X 0 0 0 KEKOA KALUHIWA TRUSTEE & SECRETARY 1.00 X X 0 0 0 HALLETT H HAMMATT TRUSTEE & AT LARGE OFFICER 1.00 X X 0 0 0 KAUILEHUAMELEMELE KAUHANE TRUSTEE & AT LARGE OFFICER 1.00 X X 0 0 0 JAMES KELLY TRUSTEE & AT LARGE OFFICER 1.00 X X 0 0 0 VERNON WONG TRUSTEE & PAST PRESIDENT 1.00 X 0 0 0 JEREMY BALDWIN TRUSTEE 1.00 X 0 0 0 MAENETTE AH NEE BENHAM TRUSTEE 1.00 X 0 0 0 LINDA CHIU TRUSTEE 1.00 X 0 0 0 WILL CROWLEY TRUSTEE 1.00 X 0 0 0 DONNE DAWSON TRUSTEE 1.00 X 0 0 0 ROSEMARY FAZIO TRUSTEE 1.00 X 0 0 0 PATRICIA L GRIFFIN TRUSTEE 1.00 X 0 0 0 ALLEN K HOE TRUSTEE 1.00 X 0 0 0 CHRISTOPHER HONG TRUSTEE 1.00 X 0 0 0 TRINETTE KAUI TRUSTEE 1.00 X 0 0 0 ROY MURAI TRUSTEE 1.00 X 0 0 0 NICOLE OKUNA TRUSTEE 1.00 X 0 0 0 WENDY RICE PETERSON TRUSTEE 1.00 X 0 0 0 GREGORY PIETSCH TRUSTEE 1.00 X 0 0 0 VINCENT SHIGEKUNI TRUSTEE 1.00 X 0 0 0 BARBARA SHIDELER TRUSTEE 1.00 X 0 0 0 KAWIKA MCKEAGUE TRUSTEE 1.00 X 0 0 0 KATHERINE STEPHENS TRUSTEE 1.00 X 0 0 0 DONNA KALAMA FORMER TRUSTEE 1.00 X 0 0 0 CHRISTINE RUOTOLA FORMER TRUSTEE 1.00 X 0 0 0 RICKY CHING FORMER TRUSTEE 1.00 X 0 0 0 JULIETTE COOKE FORMER TRUSTEE 1.00 X 0 0 0 JAMES NIESS FORMER TRUSTEE 1.00 X 0 0 0 THOMAS S WITTEN FORMER TRUSTEE 1.00 X 0 0 0 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 40.00 X 119755 0 9276 119755 0 9276 1 0 0 0 0 104699 92876 68750 903740 39565 1170065 TECHNICAL ASSISTANCE 611710 62642 62642 PUBLIC EDUCATION 611710 7095 7095 69737 17801 17801 2361392 2341845 19547 19547 19547 180539 92876 111970 68569 68569 1345719 69737 0 105917 580895 580895 129031 105806 14193 9032 212469 179247 20302 12920 5061 4150 557 354 27071 22198 2978 1895 34130 34130 900 900 51303 50549 379 375 42524 32899 4305 5320 24592 20165 2705 1722 7358 6993 223 142 3309 2713 364 232 8274 6785 910 579 PRESERVATION COSTS 46916 41296 3435 2185 OTHER EXPENSES 833 683 92 58 1174666 1054379 85473 34814 45583 9330 131674 329618 110900 55000 14236 3786 8869 6582 74560 65516 7071 9044 2273023 2232851 75 75 2591431 2646286 31239 27798 31239 27798 X 806178 648630 1754014 1969858 2560192 2618488 2591431 2646286 171053 -112757 0 X 0 1 X 1 0 X 836726 1074932 1533418 1150322 1170065 5765463 82352 104777 83894 63326 69737 404086 70275 55243 180539 306057 989353 1234952 1617312 1213648 1420341 6475606 37670 62166 43498 38478 64382 246194 0 37670 62166 43498 38478 64382 246194 6229412 18414 24741 22404 19775 17801 103135 18414 24741 22404 19775 17801 103135 1007767 1259693 1639716 1233423 1438142 6578741 0.94690 0.94620 0.01570 0.01570 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 12/01/18 AMOUNT: 100000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 875 875 1053504 1054379 180438 45110 0 0 133173 166136 157222 180438 636969 955454 1510 1550 1400 875 5335 33293 41534 39306 45110 159243 238865 X 3 3 1 0 25.00 340495 11853 -11853 340495 340495 29056 29056 340495 340495 21388 21388 340495 339789 42569 41863 340495 286214 60000 2034 8459 339789 0.29369 0.70631 0.00000 0 0 70277 61233 9044 4283 4283 0 9044 X 1043670 -112757 27452 -85305 1128975 900 215844 216744 1345719 1201218 27452 27452 1173766 900 900 1174666 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 BUILDING'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 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 THIS 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 EASEMENT; HOWEVER, THE OWNER OF THE HOME WILL DECIDE HOW IT IS TO BE USED AND WILL BE RESPONSIBLE FOR FINANCING ITS PRESERVATION. 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, AND THE EASEMENT HAS NO ALTERNATIVE USE. PREVIOUSLY, A PARCEL OF PROPERTY WAS DONATED TO THE UNIVERSITY OF HAWAII 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 FOUNDATION IS ALSO CHARGED WITH MAKING SURE THE BUILDING RECEIVES APPROPRIATE MAINTENANCE AND REPAIR; HOWEVER, THE UNIVERSITY, AS OWNER OF THE HOUSE, WILL DECIDE HOW IT IS TO BE USED AND WILL BE RESPONSIBLE FOR FINANCING ITS PRESERVATION. 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, AND THE EASEMENT HAS NO ALTERNATIVE USE. IN JULY 2022, THE UNIVERSITY OF HAWAI'I NOTIFIED HHF THAT THE UNIVERSITY WAS IN THE PROCESS OF RETURNING THE PROPERTY TO THE CHARLOT FAMILY. THE TERMS OF THE EASEMENT SURVIVE ANY PROPERTY TRANSFER AND WILL REMAIN IN EFFECT. HHF'S OBLIGATIONS DO NOT CHANGE, BUT THE NEW OWNER WILL BE RESPONSIBLE FOR THE BUILDING'S USE AND FINANCING ITS PRESERVATION. 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 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 $240,495. THE BRETZLAFF FOUNDATION ENDOWMENT ($225,000) WAS ESTABLISHED IN 1998 TO PROVIDE SUPPORT FOR THE OPERATIONS AND ACTIVITIES OF THE FOUNDATION. THE HHF ENDOWMENT ($15,495) 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 HAS EVALUATED THE TAX POSITIONS OF THE FOUNDATION AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, AND DETERMINED THAT IT 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 PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 215,844. KAMA'AINA OF THE YEAR 273415 92876 180539 36409 75561 273415 92876 180539 36409 75561 111970 68569 1 MANTOKUJI MISSION OF PAIA MAUI PO BOX 790207 PAIA HI 96779 990268155 501C3 12500 0 RESTORATION OF BELL TOWER AT HISTORIC TEMPLE BUILDING HAKALAU JODO MISSION PO BOX 236 HAKALAU HI 96710 990083836 501C3 10000 0 REHABILITATION OF HISTORIC TEMPLE BUILDING HAWAIIAN MISSION CHILDREN'S SOCIETY 553 S KING STREET HONOLULU HI 96813 990073491 501C3 50000 0 REHABILITATION OF 1820 FRAME HOUSE SIDING, WINDOWS, PAINTING AND INTERIOR FINISHES FIRST CHINESE CHRISTIAN CHURCH IN HAWAII 1054 S KING STREET HONOLULU HI 96814 990073487 501C3 30000 0 RESTORATION OF STAINED GLASS WINDOWS MOANALUA COMMUNITY CHURCH 4867 BOUGANVILLE DRIVE HONOLULU HI 96818 990106042 501C3 76895 0 RESTORATION OF STAINED GLASS WINDOWS KOHALA KOBOJI MISSION PO BOX 265 KAPAAU HI 96755 800961553 501C3 20000 0 REHABILITATION OF HISTORIC TEMPLE BUILDING THE KOHALA CENTER PO BOX 437462 KAMUELA HI 96743 990354676 501C3 15000 0 PRESERVATION OF HALA GROVES CULTURAL LANDSCAPE HAMAKUA YOUTH FOUNDATION INC PO BOX 381 HONOKAA HI 96727 800410125 501C3 25000 0 REHABILITATION OF HISTORIC HOSPITAL AND ADAPTIVE REUSE FOR YOUTH CENTER; HAZARDOUS MATERIALS ABATEMENT HAMAKUA JODO MISSION PO BOX 714 HONOKAA HI 96727 843274440 501C3 23000 0 REHABILITATION OF HISTORIC TEMPLE BUILDING EWA COMMUNITY CHURCH PO BOX 60339 EWA BEACH HI 96706 131957221 501C3 30000 0 PAINTING AND LEAD PAINT ABATEMENT FOR HISTORIC PARISH HALL CHRIST CHURCH EPISCOPAL PO BOX 545 KEALAKEKUA HI 96750 990073522 501C3 25000 0 REHABILITATION OF HISTORIC CHURCH BUILDING DAIFUKUJI SOTO MISSION PO BOX 55 KEALAKEKUA HI 96750 996006625 501C3 50000 0 REHABILITATION OF HISTORIC TEMPLE BUILDING AINA MOMONA PO BOX 1687 KAUNAKAKAI HI 96748 821366588 501C3 25000 0 RESTORATION OF UPLAND FOREST, REMOVE INVASIVE SPECIES AND RESTORE CULTURAL LANDSCAPE HANA BUDDHIST TEMPLE PRESERVATION ASSOCIATION PO BOX 714 HANA HI 96713 474568285 501C3 35000 0 REHABILITATION OF HISTORIC TEMPLE BUILDING HAWAIIAN SUN INVESTMENTS 180 KINOOLE STREET STE 309 HILO HI 96720 990309919 75000 0 REPAIR AND PAINTING OF HISTORIC HILO PLAZA BUILDING FRIENDS OF LILIUOKALANI GARDENS PO BOX 5147 HILO HI 96720 461992898 501C3 31000 0 RESTORATION OF HISTORIC QUEEN LILIUOKALANI GARDENS ROCK WALLS AND SUHAMA STONE BEACH KAULUAKALANA PO BOX 833 KAILUA HI 96734 833612121 501C3 25000 0 RESTORATION OF ULUPO HEIAU CULTURAL LANDSCAPE AND STEWARDSHIP TRAINING ACTIVITIES PACIFIC AMERICAN FOUNDATION 111 HEKILI STREET SUITE A170 KAILUA HI 96734 541696134 501C3 10000 0 RESTORATION OF WAIAKALUA FISHOND AND STEWARDSHIP TRAINING ACTIVITIES HULIAUAPAA PO BOX 141 HAKALAU HI 96710 455486637 501C3 12500 0 RESTORATION OF SEGMENT OF KONA FIELD SYSTEM CULTURAL LANDSCAPE AND STEWARDSHIP TRAINING ACTIVITIES 18 1 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 32 39565 FMV 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 CY2021 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 CY2022. 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 DIRECTOR OF DEVELOPMENT, DEVELOPMENT ASSISTANT 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).