FRIENDS OF IOLANI PALACE: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF IOLANI PALACE (EIN 99-0115665)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-11-02
IRS object ID: 202203069349302545
Schema version: 2020v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-02T19:42:17-05:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	261659234	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CW ASSOCIATES CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	700 BISHOP STREET SUITE 1040	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	990115665	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE FRIENDS OF IOLANI PALACE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	8085220822	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2259	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	968042259	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAULA LA GUANZON	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	8085220822	PhoneNum
Signature	2022-11-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PAULA	PersonFirstNm
Person Last	LA GUANZON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MELANIE A KING	PreparerPersonNm
PTIN	P00220997	PTIN
Phone	8085311040	PhoneNum
Preparation	2022-11-02	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PAULA LA GUANZON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2259	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	968042259	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,677,338	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.IOLANIPALACE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1966	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	EDUCATION, RESEARCH, RESTORATION, REFURBISHMENT AND OPERATION FOR THE IOLANI PALACE COMPLEX.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	52	TotalEmployeeCnt
Total Volunteers	120	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,552,429	PYContributionsGrantsAmt
CY Contributions Grants	$1,820,586	CYContributionsGrantsAmt
PY Program Service Revenue	$1,524,325	PYProgramServiceRevenueAmt
CY Program Service Revenue	$443,322	CYProgramServiceRevenueAmt
PY Investment Income	$531	PYInvestmentIncomeAmt
CY Investment Income	$5,787	CYInvestmentIncomeAmt
PY Other Revenue	$64,165	PYOtherRevenueAmt
CY Other Revenue	$277,500	CYOtherRevenueAmt
PY Total Revenue	$3,141,450	PYTotalRevenueAmt
CY Total Revenue	$2,547,195	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,496,849	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,059,798	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$28,706	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,243,293	PYOtherExpensesAmt
CY Other Expenses	$873,668	CYOtherExpensesAmt
PY Total Expenses	$3,740,142	PYTotalExpensesAmt
CY Total Expenses	$1,933,466	CYTotalExpensesAmt
PY Revenues Less Expenses	-$598,692	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$613,729	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,651,460	TotalAssetsBOYAmt
Total Assets EOY	$2,354,724	TotalAssetsEOYAmt
Total Liabilities BOY	$987,993	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$789,050	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$663,467	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,565,674	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PRESERVE, RESTORE, INTERPRET, SHARE, AND CELEBRATE THE UNIQUE CULTURAL, HISTORICAL, AND SPIRITUAL QUALITIES OF `IOLANI PALACE AND ITS GROUNDS FOR THE BENEFIT OF NATIVE HAWAIIANS, THE PEOPLE OF HAWAI`I, AND THE WORLD.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,578,604	ExpenseAmt
Revenue	$444,145	RevenueAmt
Desc	MUSEUM OPERATIONS - OPERATE AND MAINTAIN IOLANI PALACE; TRAIN STAFF FOR TOURS; PLAN PROGRAMS, EXHIBITS AND CEREMONIES. RESERVATIONS FOR SCHOOL TOURS AT IOLANI PALACE CAN BE BOOKED ON TUESDAYS THROUGH FRIDAYS TO ACCOMMODATE STUDENTS FROM VARIOUS PUBLIC SCHOOLS. HIGH SCHOOL AND COLLEGE STUDENTS, AS WELL AS THOSE STUDENTS FROM PRIVATE SCHOOLS, ARE MORE FLEXIBLE IN THEIR SCHEDULES AND USUALLY TAKE THE SELF-GUIDED AUDIO TOURS IN THE AFTERNOONS. THERE WERE 1,477 STUDENTS WHO VISITED THE PALACE IN 2020. GIVEN THE DISPROPORTIONATELY LARGE NUMBER OF MILITARY PERSONNEL AND THEIR FAMILIES LIVING ON OAHU, WE HAVE BEEN PARTICIPATING SINCE 2012 IN THE NATIONAL BLUE STAR MUSEUMS PROGRAM BY OFFERING FREE ADMISSION TO ACTIVE DUTY MEMBERS AND THEIR FAMILIES FROM MEMORIAL DAY THROUGH LABOR DAY. WE ALSO DESIGNATE ONE SUNDAY OF EVERY MONTH AS "KAMAAINA SUNDAY" WHERE LOCAL RESIDENTS RECEIVE A DOCENT-LED TOUR OF THE PALACE WITHOUT HAVING TO PAY AN ADMISSION FEE.TO SERVE THE INTERNATIONAL COMMUNITY, THE MUSEUM OFFERS AUDIO TOURS IN MANDARIN CHINESE, SPANISH, FRENCH, GERMAN, ENGLISH, JAPANESE, AND KOREAN. (WE ALSO OFFER A HAWAIIAN-LANGUAGE AUDIO TOUR, PRIMARILY FOR IMMERSION SCHOOL STUDENTS.) THE MUSEUM IS ALSO AN ASSOCIATE MEMBER OF THE CONSULAR CORPS OF HAWAII, OWING TO THE CONSIDERABLE NUMBER OF FOREIGN DIGNITARIES WHOSE COMPLIMENTARY VISITS TO THE PALACE ARE ARRANGED BY THEIR RESPECTIVE CONSULS GENERAL IN HONOLULU. THE MUSEUM HAS ALSO WELCOMED IN THE PAST THE HEAD OF STATE FOR THE INDEPENDENT NATION OF SAMOA, THE KING OF AOTEAROA (NEW ZEALAND), THE KING OF TONGA, THE VICE PREMIER OF THE STATE COUNCIL FOR THE PEOPLE'S REPUBLIC OF CHINA, GOVERNORS OF VARIOUS PREFECTURES IN JAPAN, AND HIS HOLINESS THE DALAI LAMA.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Revenue	$197,383	RevenueAmt
Desc	PALACE SHOPS - PRIMARILY SELLING PRODUCTS DERIVED FROM OR RELATED TO IOLANI PALACE HISTORY, ALONG WITH UNRELATED ITEMS FOR THE CONVENIENCE OF VISITORS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,578,604	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	22	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	52	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	16	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PAULA LA GUANZON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8085220822	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	364 S KING STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PONO SHIM
PRESIDENT	4.00	Yes (X)	Yes (X)	$0	$0	$0
BILLY PIEPER
FIRST VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
MARK SHKLOV
SECOND VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
KAWENA BEAUPRE
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
LEILANI WILLIAMS-SOLOMAN
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
LISSA GUILD EVELETH
CHAIR EMERITUS	2.00	Yes (X)		$0	$0	$0
GERARD AKAKA
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JULIE CRABB
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MALCOLM INAMINE
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MARK KALAHELE
DIRECTOR	2.00	Yes (X)		$0	$0	$0
BRIAN KEALOHA
DIRECTOR	2.00	Yes (X)		$0	$0	$0
RICHARD KENNEDY
DIRECTOR	2.00	Yes (X)		$0	$0	$0
BRENNON MORIOKA
DIRECTOR	2.00	Yes (X)		$0	$0	$0
ASHLEY ONO
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MAHINA PAISHON-DUARTE
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SOULEE STROUD
DIRECTOR	2.00	Yes (X)		$0	$0	$0
PAULA GUANZON
EXECUTIVE DIRECTOR	40.00		Yes (X)	$123,104	$0	$6,358

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$123,104	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$6,358	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CONSTRUCTORS HAWAII INC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1728 KAHAI STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96819	ZIPCd

Field	Value	IRS element (for citing)
Services	PAVILLION REPAIRS, BEE REMOVAL/MITIGATIO	ServicesDesc
Compensation	$198,759	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$85,942	MembershipDuesAmt
Government Grants	$579,593	GovernmentGrantsAmt
All Other Contributions	$1,155,051	AllOtherContributionsAmt
Total Contributions	$1,820,586	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PALACE TOURS	Desc
Business	712110	BusinessCd
Total Revenue Column	$443,322	TotalRevenueColumnAmt
Related Or Exempt Func Income	$443,322	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$443,322	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,787	TotalRevenueColumnAmt
Exclusion	$5,787	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$79,366	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$72	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$79,294	TotalRevenueColumnAmt
Exclusion	$79,294	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$327,454	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$130,071	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$197,383	TotalRevenueColumnAmt
Related Or Exempt Func Income	$197,383	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$823	TotalRevenueColumnAmt
Related Or Exempt Func Income	$823	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$823	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,547,195	TotalRevenueColumnAmt
Related Or Exempt Func Income	$641,528	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$85,081	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$104,517	TotalAmt
Program Services	$104,517	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$728,844	TotalAmt
Program Services	$632,944	ProgramServicesAmt
Management And General	$95,900	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$226,437	TotalAmt
Program Services	$204,446	ProgramServicesAmt
Management And General	$7,650	ManagementAndGeneralAmt
Fundraising	$14,341	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,649	TotalAmt
Management And General	$1,649	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$64,267	TotalAmt
Program Services	$46,246	ProgramServicesAmt
Management And General	$18,021	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$34,373	TotalAmt
Management And General	$34,373	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$75,480	TotalAmt
Program Services	$34,880	ProgramServicesAmt
Management And General	$40,600	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$117,805	TotalAmt
Program Services	$106,364	ProgramServicesAmt
Management And General	$3,980	ManagementAndGeneralAmt
Fundraising	$7,461	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$22,703	TotalAmt
Program Services	$2,345	ProgramServicesAmt
Management And General	$20,358	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$43,420	TotalAmt
Management And General	$43,420	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,538	TotalAmt
Program Services	$10,417	ProgramServicesAmt
Management And General	$390	ManagementAndGeneralAmt
Fundraising	$731	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
MAINTENANCE AND REPAIR	$445,779	$401,801	$38,215	$5,763
EQUIPMENT	$32,479	$25,009	$7,470
MISCELLANEOUS	$13,933	$1,037	$12,896
TAXES AND FEES	$9,226	$8,598	$218	$410

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,016	TotalAmt
Management And General	$1,016	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,933,466	TotalAmt
Program Services	$1,578,604	ProgramServicesAmt
Management And General	$326,156	ManagementAndGeneralAmt
Fundraising	$28,706	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,342,207	BOYAmt
EOY	$1,497,532	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$50,000	BOYAmt
EOY	$572,619	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$12,434	BOYAmt
EOY	$24,804	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$96,557	BOYAmt
EOY	$142,872	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$9,675	BOYAmt
EOY	$12,368	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$478,079	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$383,824	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$130,787	BOYAmt
EOY	$94,255	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$9,800	BOYAmt
EOY	$10,274	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,651,460	BOYAmt
EOY	$2,354,724	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$475,595	BOYAmt
EOY	$273,292	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$277,483	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$50,000	BOYAmt
EOY	$47,816	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$184,915	BOYAmt
EOY	$467,942	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$987,993	BOYAmt
EOY	$789,050	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$232,913	BOYAmt
EOY	$1,256,223	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$430,554	BOYAmt
EOY	$309,451	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$663,467	BOYAmt
EOY	$1,565,674	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,651,460	BOYAmt
EOY	$2,354,724	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$613,729	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$185	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$288,293	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$762,975	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$475,577	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,299,238	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,552,429	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,820,586	CurrentTaxYearAmt
Total	$5,910,805	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$762,975	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$475,577	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,299,238	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,552,429	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,820,586	CurrentTaxYearAmt
Total	$5,910,805	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$463,872	SubstantialContributorsTotAmt
Public Support Total170	$5,446,933	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,235	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,686	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,458	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,281	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,787	CurrentTaxYearAmt
Total	$20,447	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$792	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,118	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,606	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,336	CurrentTaxYearMinus1YearAmt
Current Tax Year	$823	CurrentTaxYearAmt
Total	$5,675	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$5,936,927	TotalSupportAmt
Gross Receipts Rltd Activities	$10,128,086	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.91750	PublicSupportCY170Pct
Public Support PY170	0.83290	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER REVENUE - 2016 AMOUNT: $ 792. 2017 AMOUNT: $ 1,118. 2018 AMOUNT: $ 1,606. 2019 AMOUNT: $ 1,336. 2020 AMOUNT: $ 823.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$348,012	OtherCostOrOtherBasisAmt
Depreciation	$265,248	DepreciationAmt
Book Value	$82,764	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$130,067	OtherCostOrOtherBasisAmt
Depreciation	$118,576	DepreciationAmt
Book Value	$11,491	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$94,255	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1A:	THE HISTORICAL COLLECTION CONSISTS OF ORIGINAL FURNISHINGS AND OTHER ITEMS FOR THE IOLANI PALACE COMPLEX. THE COLLECTION IS CONTINUOUSLY CATALOGED, CARED FOR AND PRESERVED. THE COLLECTION ITEMS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE THEY HAVE NO ALTERNATIVE USE. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR ACQUIRED OR AS TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED FUNDS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM THE DISPOSITION OF COLLECTION ITEMS, IF ANY, ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES.
PART III, LINE 4:	THERE ARE OVER 4,700 OBJECTS IN THE COLLECTIONS AT 'IOLANI PALACE. THEY INCLUDE FURNITURE, DECORATIVE OBJECTS, HOUSEHOLD ITEMS AND PERSONAL FURNISHINGS OF THE HAWAIIAN ROYAL FAMILY. THE COLLECTING FOCUS IS OBJECTS THAT WERE PRESENT IN THE PALACE FROM THE TIME IT WAS BUILT IN 1882 TO WHEN THE MONARCHY WAS OVERTHROWN IN 1893. PERIOD SUBSTITUTES ARE USED TO COMPLETE THE FURNISHINGS OF PERIOD ROOMS, WHEN THE ORIGINAL ARTIFACTS ARE NOT AVAILABLE. OBJECTS RECEIVED AS STATE PRESENTATION GIFTS FROM OTHER MONARCHS AND GOVERNMENTS SIGNIFY INTERNATIONAL RECOGNITION OF HAWAII'S INDEPENDENCE AND THE BONDS OF FRIENDSHIP THAT EXISTED BETWEEN HAWAII AND OTHER NATIONS AROUND THE WORLD. OTHER ITEMS ARE IMPORTANT AS ANCIENT INHERITED SYMBOLS OF CHIEFLY AUTHORITY THAT SHOWCASE THE SKILLS OF NATIVE HAWAIIAN ARTISANS. THE PALACE MAINTAINS ONE OF THE FINEST COLLECTIONS OF AMERICAN GOTHIC REVIVAL FURNITURE MANUFACTURED BY THE A.H. DAVENPORT COMPANY OF BOSTON. THE ORIGINAL ORDER TO FURNISH THE NEW PALACE IN 1882 CONSISTED OF OVER 200 PIECES. TODAY THERE ARE 77 PIECES OF A.H. DAVENPORT FURNITURE AT THE PALACE FROM THAT ORDER WHICH ARE ON LOAN FROM THE STATE OF HAWAII, BISHOP MUSEUM, OR HAVE BEEN DONATED TO IOLANI PALACE OR PURCHASED FOR THE COLLECTION. BI-CULTURAL OBJECTS CRAFTED OUT OF NATIVE HARDWOODS ACCORDING TO WESTERN DESIGNS AND CHINA TRADE ITEMS IN THE COLLECTIONS ARE NOTEWORTHY IN ILLUSTRATING THE CULTURAL DIVERSITY AND TRADE THAT EXISTED IN NINETEENTH CENTURY HAWAII. OVER 1,000 PIECES OF ORIGINAL CHINA AND GLASSWARE HAVE RETURNED TO THE PALACE. THERE ARE OVER 1,000 PIECES OF ORIGINAL PALACE STATIONERY, PHOTOGRAPHS, INVITATIONS AND MENUS. OVER 100 ORIGINAL TEXTILES ARE IN THE COLLECTION. PAINTINGS INCLUDE WORKS BY PROMINENT ARTISTS WORKING IN HAWAII IN THE LATE NINETEENTH CENTURY, SUCH AS WILLIAM COGSWELL, JULES TAVERNIER, D. HOWARD HITCHCOCK, PAUL PETROVITS, CHARLES FURNEAUX, AND ROBERT BARNFIELD. THE PALACE COLLECTIONS OF FURNITURE AND FURNISHINGS ARE USED THROUGHOUT THE BUILDING TO RECREATE PERIOD ROOM INTERIORS OF THE HAWAIIAN MONARCHY ERA. COLLECTION PIECES ARE ALSO EXHIBITED WITH INTERPRETIVE TEXT IN MODERN GALLERY SPACES IN THE PALACE BASEMENT. THE COLLECTION IS AN INVALUABLE FOR EDUCATING VISITORS FROM HAWAII AND AROUND THE WORLD.
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 TAX POSITIONS OF THE FRIENDS AS OF JUNE 30, 2021 AND 2020, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE FRIENDS IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	55TH ANNIVERSARY	Event1Nm
Gross Receipts Event1	$75,714	GrossReceiptsEvent1Amt
Gross Revenue Event1	$75,714	GrossRevenueEvent1Amt
Event2	HOSTED EVENTS	Event2Nm
Gross Receipts Event2	$3,652	GrossReceiptsEvent2Amt
Gross Revenue Event2	$3,652	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$72	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$79,366	GrossReceiptsTotalAmt
Gross Revenue Total Events	$79,366	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$72	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$72	DirectExpenseSummaryEventsAmt
Net Income Summary	$79,294	NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Historical Artifacts HistoricalArtifactsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	115	ContributionCnt
Noncash Contributions Rpt F990	$0	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 33:	FormAndLineReferenceDesc
Explanation	A ZERO AMOUNT WAS REPORTED ON FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 1G, BECAUSE THE ORGANIZATION DID NOT CAPITALIZE ITS HISTORICAL COLLECTIONS, AS ALLOWED UNDER SFAS 116 (ASC 958-360-25).	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER AND EXECUTIVE DIRECTOR, AND THEN BY THE INTERNAL AFFAIRS COMMITTEE OF THE BOARD OF DIRECTORS. AN ELECTRONIC COPY IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO SIGNING BY AN OFFICER.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD AND STAFF MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS MUST ANNUALLY DISCLOSE, BUSINESS AND ORGANIZATIONAL INTEREST AND AFFILIATIONS THAT MAY BE CONSTRUED AS RELATED TO THE FRIENDS. WHENEVER THERE IS A POTENTIAL OR ACTUAL CONFLICT, IT MUST BE MADE A MATTER OF RECORD AND THE DIRECTOR MUST ABSTAIN FROM A VOTE. SOMETIMES THE CONFLICT MAY REQUIRE THE DIRECTOR'S RESIGNATION. THE BOARD WOULD RESOLVE CONFLICTS OF INTEREST, INCLUDING APPROVAL OF ANY LOAN OF OBJECTS TO EXHIBIT. IF A STAFF MEMBER IS UNABLE TO RESOLVE A POTENTIAL CONFLICT OF INTEREST, IT MUST BE BROUGHT TO THE ATTENTION OF THE SUPERVISOR OR EXECUTIVE DIRECTOR FOR RESOLUTION.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE PERSONNEL COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD UTILIZES BENCHMARKING MEASURES, SPECIFICALLY FORM 990 COMPENSATION AMOUNTS REPORTED FOR EXECUTIVE DIRECTORS AT OTHER MUSEUMS IN HAWAII, ALONG WITH PERFORMANCE EVALUATIONS. DECISIONS ARE DOCUMENTED IN THE MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN EARLY 2019.
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 7, OTHER SALARIES AND WAGES DESCRIPTION:	THE AMOUNTS INCLUDE WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES.