2022-10-07T18:32:49-05:00 2021-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2021-01-01 237441972 HISTORIC HAWAI'I FOUNDATION HIST 8085232900 PO BOX 1658 HONOLULU HI 968061658 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 8085232900 2022-10-07 1 KIERSTEN FAULKNER 999009999 MELANIE A KING P00220997 8085311040 2022-10-07 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z KIERSTEN FAULKNER PO BOX 1658 HONOLULU HI 968061658 1623778 0 X WWW.HISTORICHAWAII.ORG X 1974 HI TO ENCOURAGE THE PRESERVATION OF HISTORIC BUILDINGS AND SITES IN HAWAI'I. 29 29 4 102 0 0 1533418 1150322 82130 62186 59990 49492 1764 395 1677302 1262395 526500 433750 0 0 339393 353275 0 0 32507 194608 203177 1060501 990202 616801 272193 2292676 2591431 31540 31239 2261136 2560192 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. 1 0 621798 433750 59994 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 16 PRESERVATION GRANTS TO OTHERS, RESPONDING TO 638 INQUIRIES AT 190 HISTORIC SITES STATEWIDE, ANNUAL MONITORING OF THREE PRESERVATION EASEMENTS, AND SERVING ON ADVISORY GROUPS. 170139 2587 PUBLIC EDUCATION: DEVELOP A COMMUNITY ETHIC OF PRESERVATION THROUGH TOURS, LECTURES, SEMINARS AND WORKSHOPS, PUBLICATIONS, AND HISTORIC SITE RESEARCH. PROGRAM SERVICES INCLUDED 11 PUBLIC PRESENTATIONS; SIX VIRTUAL SEMINARS ON PRESERVATION PROCESSES AND BEST PRACTICES; HANDS-ON TRADITIONAL TRADES TRAINING RESEARCH AND ONLINE PUBLICATION OF DESIGNATED HISTORIC SITES, PRESERVATION AWARDS TO RECOGNIZE ACHIEVEMENTS, AND PUBLICATIONS ON HISTORIC SITES, ARCHITECTURE AND DESIGN. 89546 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. 881483 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 5 0 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 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 VERNON WONG TRUSTEE & PRESIDENT 1.00 X X 0 0 0 WENDIE MCALLASTER TRUSTEE & FIRST VICE PRESIDENT 1.00 X X 0 0 0 DONNA KALAMA TRUSTEE & SECOND VICE PRESIDENT 1.00 X X 0 0 0 JOANNA OSHIRO TRUSTEE & TREASURER 1.00 X X 0 0 0 CHRISTINE RUOTOLA TRUSTEE & SECRETARY 1.00 X X 0 0 0 LEONARD ISOTOFF TRUSTEE & AT LARGE OFFICER 1.00 X X 0 0 0 KEKOA KALUHIWA TRUSTEE & AT LARGE OFFICER 1.00 X X 0 0 0 RICK KIEFER TRUSTEE & AT LARGE OFFICER 1.00 X X 0 0 0 RICKY CHING TRUSTEE & PAST PRESIDENT 1.00 X X 0 0 0 JEREMY BALDWIN TRUSTEE 1.00 X 0 0 0 MAENETTE BENHAM TRUSTEE 1.00 X 0 0 0 LINDA CHIU TRUSTEE 1.00 X 0 0 0 JULIETTE COOKE TRUSTEE 1.00 X 0 0 0 WILL CROWLEY TRUSTEE 1.00 X 0 0 0 ROSEMARY FAZIO TRUSTEE 1.00 X 0 0 0 PATRICIA GRIFFIN TRUSTEE 1.00 X 0 0 0 HALLETT HAMMATT TRUSTEE 1.00 X 0 0 0 ALLEN HOE TRUSTEE 1.00 X 0 0 0 CHRISTOPHER HONG TRUSTEE 1.00 X 0 0 0 LEHUA KAUHANE TRUSTEE 1.00 X 0 0 0 JAMES KELLY TRUSTEE 1.00 X 0 0 0 KAWIKA MCKEAGUE TRUSTEE 1.00 X 0 0 0 ROY MURAI TRUSTEE 1.00 X 0 0 0 JAMES NIESS TRUSTEE 1.00 X 0 0 0 NICOLE OKUNA TRUSTEE 1.00 X 0 0 0 WENDY PETERSON TRUSTEE 1.00 X 0 0 0 GREGORY PIETSCH TRUSTEE 1.00 X 0 0 0 BARBARA SHIDELER TRUSTEE 1.00 X 0 0 0 THOMAS WITTEN TRUSTEE 1.00 X 0 0 0 DONNE DAWSON FORMER TRUSTEE 1.00 X 0 0 0 J SCOTT MEIDELL FORMER TRUSTEE 1.00 X 0 0 0 JENNIFER ZELKO-SCHLUETER FORMER TRUSTEE 1.00 X 0 0 0 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 40.00 X 111000 0 13664 111000 0 13664 1 0 0 0 0 114073 90048 946201 1150322 TECHNICAL ASSISTANCE 611710 60739 60739 PUBLIC EDUCATION 611710 1447 1447 62186 19775 19775 390355 360638 29717 29717 29717 1140 745 395 395 1262395 62581 0 49492 393750 393750 40000 40000 124664 102224 13714 8726 200732 166375 20996 13361 4639 3804 510 325 23240 19057 2556 1627 23744 23744 1688 1688 49560 47185 1451 924 33608 27559 3579 2470 25328 20919 2695 1714 136 136 2540 2083 279 178 8255 6769 908 578 PRESERVATION COSTS 57256 50750 3976 2530 OTHER EXPENSES 1062 872 116 74 990202 881483 76212 32507 44146 45583 564325 131674 162367 110900 14236 4405 8869 69278 62207 6841 7071 1510517 2273023 75 75 2292676 2591431 31540 31239 31540 31239 X 659782 806178 1601354 1754014 2261136 2560192 2292676 2591431 272193 26863 0 X 0 1 X 1 0 X 836548 836726 1074932 1533418 1150322 5431946 57947 82352 104777 83894 63326 392296 82445 70275 55243 207963 976940 989353 1234952 1617312 1213648 6032205 51770 37670 62166 43498 38478 233582 0 51770 37670 62166 43498 38478 233582 5798623 11034 18414 24741 22404 19775 96368 11034 18414 24741 22404 19775 96368 987974 1007767 1259693 1639716 1233423 6128573 0.94620 0.93880 0.01570 0.01580 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 11/06/17 AMOUNT: 100000. DESCRIPTION: BEQUEST DATE: 12/01/18 AMOUNT: 100000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1400 1400 880083 881483 157222 39306 0 0 119672 133173 166136 157222 576203 864305 750 1510 1550 1400 5210 29918 33293 41534 39306 144051 216077 X 3 3 1 0 25.00 340495 29056 29056 340495 340495 21388 21388 340495 339789 42569 41863 340495 286214 60000 2034 8459 339789 282533 28231 24550 286214 0.29369 0.70631 0.00000 0 0 64995 57924 7071 4283 4283 0 7071 X 1169743 26863 34833 61696 1108047 1688 152660 154348 1262395 1023347 34833 34833 988514 1688 1688 990202 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, 2021 AND 2020, 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 IN NET ASSETS WITH DONOR RESTRICTIONS 152,660. 1 HAKALAU JODO MISSION PO BOX 236 HAKALUA HI 96710 990083836 501C3 15000 0 ENGINEERING AND ARCHITECTURE PROFESSIONAL SERVICES FOR PRESERVATION PLAN FOR HISTORIC TEMPLE WAIOLI HUIIA CHURCH PO BOX 231 HANALEI HI 96714 990098729 501C3 37500 0 REPAIR AND RESTORATION OF HISTORIC WAIOLI MISSION HALL AND CHURCH SANTUARY KONA HISTORICAL SOCIETY PO BOX 398 CAPTAIN COOK HI 96704 990167275 501C3 8250 0 REPAIR AND RESTORATION OF KONA COFFEE LIVING HISTORY MUSEUM HOMESTEAD BUILDING FIRST CHINESE CHRISTIAN CHURCH IN HAWAII 1054 S KING STREET HONOLULU HI 96814 990073487 501C3 25000 0 RESTORATION OF STAINED GLASS WINDOWS DAUGHTERS OF HAWAII 2913 PALI HWY HONOLULU HI 96817 990075505 501C3 30000 0 RESTORATION OF QUEEN EMMA SUMMER PALACE MUSEUM MOANALUA COMMUNITY CHURCH 4867 BOUGANVILLE DRIVE HONOLULU HI 96818 990106042 501C3 10000 0 RESTORATION OF STAINED GLASS WINDOWS KOHALA KOBOJI MISSION PO BOX 265 KAPAAU HI 96755 800961553 501C3 75000 0 REHABILITATION OF HISTORIC TEMPLE BUILDING THE KOHALA CENTER PO BOX 437462 KAMUELA HI 96743 990354676 501C3 20000 0 PRESERVATION OF HALA GROVES CULTURAL LANDSCAPE CENTRAL CHRISTIAN CHURCH 109 HAILI STREET HILO HI 96720 990173011 501C3 22500 0 REHABILITATION OF HISTORIC CHURCH SANCTUARY PALACE THEATER 38 HAILI STREET HILO HI 96720 990352607 501C3 39000 0 REHABILITATION OF HISTORIC THEATER CALICA BUILDING LLC 46 MAMO ST HILO HI 96720 900431438 15000 0 REPAIR AND PAINTING OF HISTORIC CALICA BUILDING HAWAIIAN SUN INVESTMENTS 180 KINOOLE STREET STE 309 HILO HI 96720 990309919 25000 0 REPAIR AND PAINTING OF HISTORIC HILO PLAZA BUILDING FRIENDS OF LILIUOKALANI GARDENS PO BOX 5147 HILO HI 96720 461992898 501C3 20000 0 RESTORATION OF HISTORIC KALKAUA PARK EAST HAWAII CULTURAL CENTER 141 KALKAUA ST HILO HI 96720 990192768 501C3 11500 0 REPAIR AND RESTORE ROOF, EXTERIOR ENVELOPE OF HISTORIC HILO COURTHOUSE BUILDING PACIFIC TSUNAMI MUSEUM PO BOX 806 HILO HI 96720 990316106 501C3 40000 0 REHABILITATION OF HISTORIC MUSEUM 13 2 REPAIR AND PAINTING OF HISTORIC SMALLWOOD BUILDING 1 40000 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. FORM 990, PART III, LINE 2 HHF LAUNCHED THE NATIVE HAWAIIAN ORGANIZATION STEWARDSHIP TRAINING PROGRAM TO PARTNER WITH NHOS ON HANDS-ON STEWARDSHIP TRAINING FOR THE PRESERVATION OF HISTORIC AND CULTURAL SITES THAT ARE SIGNIFICANT TO THE NATIVE HAWAIIAN COMMUNITY. THE FUNDING AND TECHNICAL ASSISTANCE WILL SUPPORT COMMUNITY GROUPS, PRACTITIONERS AND CRAFTSMEN COMMITTED TO STRENGTHENING A BROADER UNDERSTANDING AND APPRECIATION OF HAWAIIAN CULTURE THROUGH PLACE-BASED ACTIVITIES AND ENGAGEMENT ON EACH ISLAND. THE INITIATIVE IS A FIVE-YEAR PROGRAM THROUGH A PARTNERSHIP WITH THE U.S. DEPARTMENT OF THE INTERIOR'S NATIONAL PARK SERVICE AND OFFICE OF NATIVE HAWAIIAN RELATIONS. 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 CY2020 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 CY2021. 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).