2025-09-10T02:39:06-05:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-01-01 237441972 HISTORIC HAWAI'I FOUNDATION HIST 8085232900 PO BOX 1658 HONOLULU HI 968061658 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 8085232900 2025-09-10 1 0 RODNEY M HARANO P00389596 8085311040 2025-09-04 2024 2025-03-06 01:10:19Z KIERSTEN FAULKNER PO BOX 1658 HONOLULU HI 968061658 4679625 0 X WWW.HISTORICHAWAII.ORG X 1974 HI TO ENCOURAGE THE PRESERVATION OF HISTORIC BUILDINGS AND SITES IN HAWAI'I. 28 28 5 131 0 0 928846 1018905 80261 70496 94890 80052 92867 122636 1196864 1292089 743564 616400 0 0 363832 381445 0 0 30898 198095 281891 1305491 1279736 -108627 12353 2643145 2712577 69066 45995 2574079 2666582 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 846664 616400 69226 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 793 INQUIRIES AT 250 HISTORIC SITES STATEWIDE, ANNUAL MONITORING OF THREE PRESERVATION EASEMENTS, AND SERVING ON ADVISORY GROUPS. 208334 1427 PUBLIC EDUCATION: DEVELOP A COMMUNITY ETHIC OF PRESERVATION THROUGH TOURS, LECTURES, SEMINARS AND WORKSHOPS, PUBLICATIONS, AND HISTORIC SITE RESEARCH. PROGRAM SERVICES INCLUDED 9 PUBLIC PRESENTATIONS AND WALKING TOURS; 4 VIRTUAL WEBINARS AND IN-PERSON TRAININGS ON PRESERVATION PROCESSES AND BEST PRACTICES; 1 FIELD SCHOOL FOR TRADITIONAL TRADES TRAINING FOR PRESERVING HISTORIC BUILDINGS; FILMS AND PUBLICATIONS ON HISTORIC SITES, ARCHITECTURE AND DESIGN. 109650 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 EIGHT (8) NATIONAL HISTORIC PRESERVATION ACT SECTION 106 AGREEMENTS. 1164648 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 0 0 0 0 0 0 0 0 0 1 X 6 0 1 5 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 JOANNA OSHIRO TREASURER 1.00 X X 0 0 0 TRINETTE KAUI SECRETARY 1.00 X X 0 0 0 LEN ISOTOFF AT LARGE OFFICER 1.00 X X 0 0 0 KAWIKA MCKEAGUE AT LARGE OFFICER 1.00 X X 0 0 0 VINCENT SHIGEKUNI AT LARGE OFFICER 1.00 X X 0 0 0 KATIE STEPHENS AT LARGE OFFICER 1.00 X X 0 0 0 CORD ANDERSON TRUSTEE 1.00 X 0 0 0 RICKY CHING TRUSTEE 1.00 X 0 0 0 LINDA CHIU TRUSTEE 1.00 X 0 0 0 DONNE DAWSON TRUSTEE 1.00 X 0 0 0 BLAINE GEMENO TRUSTEE 1.00 X 0 0 0 GREG HACKLER 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 CHRIS HONG TRUSTEE 1.00 X 0 0 0 IINIMAIKALANI KAHAKALAU TRUSTEE 1.00 X 0 0 0 MIKE KRAFT TRUSTEE 1.00 X 0 0 0 TOM LAMBERT TRUSTEE 1.00 X 0 0 0 JONATHAN MITCHELL TRUSTEE 1.00 X 0 0 0 NICOLE OKUNA TRUSTEE 1.00 X 0 0 0 MIKE ROBINSON TRUSTEE 1.00 X 0 0 0 BARBARA SHIDELER TRUSTEE 1.00 X 0 0 0 KENNY STANLEY TRUSTEE 1.00 X 0 0 0 JAN TENBRUGGENCATE TRUSTEE 1.00 X 0 0 0 ADRIANE TRULUCK TRUSTEE 1.00 X 0 0 0 STEPHEN UEDA TRUSTEE 1.00 X 0 0 0 JEREMY BALDWIN FORMER TRUSTEE 1.00 X 0 0 0 KEKOA KALUHIWA FORMER TRUSTEE 1.00 X 0 0 0 WENDIE MCALLASTER FORMER TRUSTEE 1.00 X 0 0 0 WENDY RICE PETERSON FORMER TRUSTEE 1.00 X 0 0 0 GREGORY PIETSCH FORMER TRUSTEE 1.00 X 0 0 0 VERNON WONG FORMER TRUSTEE 1.00 X 0 0 0 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 40.00 X 123425 0 14438 123425 0 14438 1 0 0 0 0 101547 56610 397706 463042 18738 1018905 TECHNICAL ASSISTANCE 611710 69226 69226 PUBLIC EDUCATION 611710 1270 1270 70496 75402 75402 3262935 3258285 4650 4650 4650 251730 56610 129251 122479 122479 157 0 157 157 1292089 70653 0 202531 616400 616400 137863 113048 15165 9650 219490 202890 10145 6455 3209 2631 353 225 20883 17124 2297 1462 31623 31623 9367 9367 65430 60876 2783 1771 51109 41198 3975 5936 31151 25544 3426 2181 10531 8862 1020 649 1993 1634 219 140 6144 5038 676 430 PRESERVATION COSTS 72614 67821 2929 1864 OTHER EXPENSES 1929 1582 212 135 1279736 1164648 84190 30898 12812 43399 847542 315162 107400 9882 537 6541 8558 79738 70151 7728 9587 1758565 2227859 75 75 2643145 2712577 29566 35995 39500 10000 69066 45995 X 796270 826293 1777809 1840289 2574079 2666582 2643145 2712577 12353 80150 0 X 0 1 X 1 0 X 1533418 1150322 1170065 928846 1018905 5801556 83894 63326 69737 80329 70653 367939 180539 253615 251730 685884 1617312 1213648 1420341 1262790 1341288 6855379 43498 38478 64382 122150 65723 334231 0 43498 38478 64382 122150 65723 334231 6521148 22404 19775 17801 72970 75402 208352 22404 19775 17801 72970 75402 208352 1639716 1233423 1438142 1335760 1416690 7063731 0.92320 0.92930 0.02950 0.02280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1500 1500 1163147 1164647 191465 47866 0 0 157222 180438 195314 191465 724439 1086659 1400 875 1050 1500 4825 39306 45110 48829 47866 181111 271667 X 3 3 1 0 25.00 390495 10000 20358 -20358 441211 340495 62963 -12963 390495 340495 11853 -11853 340495 340495 29056 29056 340495 340495 21388 21388 340495 0.31893 0.68107 0.00000 0 0 75455 65916 9539 4283 4235 48 9587 X 1335914 80150 35522 115672 1220242 9367 62480 71847 1292089 1305891 35522 35522 1270369 9367 9367 1279736 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 $300,495. THE BRETZLAFF FOUNDATION ENDOWMENT ($225,000) WAS ESTABLISHED IN 1998 TO PROVIDE SUPPORT FOR THE OPERATIONS AND ACTIVITIES OF THE FOUNDATION. THE HHF ENDOWMENT ($75,495) 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, 2024 AND 2023, 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 62,480. KAMA'AINA OF THE YEAR 308340 56610 251730 13738 115513 308340 56610 251730 13738 115513 129251 122479 1 AINA MOMONA PO BOX 1687 KAUNAKAKAI HI 96748 821366588 501(C)(3) 25000 0 REHABILITATION OF UPLAND FOREST TO IMPLEMENT EROSION CONTROL STRATEGIES TO SLOW RUNOFF INTO KEAWANUI FISHPOND. TEMPLE CHILDREN LLC 142 KAPAA ST HILO HI 96720 811309834 70000 0 BEAUTIFY AND REVITALIZE THE SUBJECT AREAS OF DOWNTOWN HILO WITH TWO PUBLIC MURALS ON THE AGASA BUILDING AND HILO PLAZA BUILDING. HULIAUPAA PO BOX 141 HAKALAU HI 96710 455486637 501(C)(3) 12500 0 DEVELOP STEWARDSHIP MANAGEMENT PLAN AND FOR KAHALUU KUAWEWA AGRICULTURAL LANDSCAPE TO IMPLEMENT BEST MANAGEMENT PRACTICES AND COMMUNITY WORK DAYS. HAKALAU JODO MISSION PO BOX 296 HAKALAU HI 96710 990083836 501(C)(3) 15000 0 RESOLUTION OF LEAKS, SEEPAGE, DRAINAGE PROBLEMS, AND REPAIR OF WATER DAMAGE IN TEMPLE AND SOCIAL HALL; PRESERVATION AND/OR RESTORATION IN TEMPLE AND SOCIAL HALL (WINDOWS, DOORS, SYMBOLIC MEDALLIONS); MITIGATION OF SAFETY HAZARDS. BENEVOLENT & PROTECTIVE ORDER OF ELKS 759 HILO 150 KINOOLE STREET HILO HI 96720 990034155 501(C)(8) 55000 0 REHABILIATE SIDING, ROOF, WINDOWS, DOORS AND ELECTRICAL SYSTEM IN HISTORIC BUILDING. MALAMA HULEIA PO BOX 662092 LIHUE HI 96766 471610214 501(C)(3) 40000 0 RESTORE 1,000 FEET OF HISTORIC KUAPA (FISHPOND WALL). PAPAE O HULEIA PO BOX 6355 KANEOHE HI 96744 710903791 501(C)(3) 50000 0 STABILIZE AND RESTORE 300 FEET OF KUAPA (FISHPOND WALL). HAWAII AGRICULTURE RESEARCH CENTER PO BOX 100 KUNIA HI 96759 990040700 501(C)(3) 25000 0 RENOVATE THE GYMNASIUM FOR COMMUNITY AND SPORTING ACTIVITIES, AND ADDRESS OUTDATED ELECTRICAL SYSTEMS AND WIRING TO BRING THE BUILDING UP TO CODE FOR SAFETY. CENTRAL CHRISTIAN CHURCH 109 HAILI STREET HILO HI 96720 990173011 501(C)(3) 10000 0 TO DEVELOP PLANS, SPECIFICATIONS AND PERMIT APPLICATIONS FOR IMPROVEMENTS TO 125 YEAR OLD BUILDING KAULUAKALANA PO BOX 833 KAILUA HI 96734 833612121 501(C)(3) 22650 0 RESTORE ULUPO HEIAU AND ASSOCIATED CULTURAL LANDSCAPE MY REMOVING INVASIVE WEEDS, MAP HISTORIC STRUCTURE, PLANT AND HARVEST TARO PATCHES AND CONDUCT WORKDAYS. KUHAU INC SIG ZANE DESIGNS 122 KAMEHAMEHA AVE HILO HI 96720 990314710 50000 0 REHABILITATION OF THE FRONT FACADE OF THE BUILDING WITH AWNING REPLACEMENT, WINDOW REPAIR, GUTTER SYSTEM REPAIR, AND EXTERIOR PAINTING. EAST HAWAII CULTURAL COUNCIL 141 KALKAUA STREET HILO HI 96720 990192768 501(C)(3) 10000 0 A NATIVE PLANT RESTORATION AND FRONT ENTRY REVITALIZATION PROJECT TO ENHANCE AND BEAUTIFY THE BUILDING AND GROUNDS. HONPA HONGWANJI HAWAI'I BETSUIN 1727 PALI HIGHWAY HONOLULU HI 96813 990200874 501(C)(3) 25000 0 REFURBISHMENT OF THE MAIN SANCTUARY AND ALTAR OF THE BETSUIN TEMPLE TO REHABILITATE THE HISTORIC TEMPLE COMPLEX. MALAMA LOKO EA FOUNDATION PO BOX 553 HALEIWA HI 96712 271307663 501(C)(3) 37500 0 HANDS-ON LEARNING OPPORTUNITIES IN FISHPOND RESTORATION TO RESTORE ONE ACRE OF LAND/WATER, PROPAGATE 500 NATIVE PLANTS, AND REMOVE 1,000 CUBIC FEET OF INVASIVE PLANTS FROM LOKO EA FISHPOND. FOUNDATION FOR MARYKNOLL SCHOOL 1526 ALEXANDER STREET HONOLULU HI 96822 383926901 501(C)(3) 25000 0 PRESERVATION AND REHABILITATION OF BACHELOT MEMORIAL HALL FOR CONTINUED USE BY MARYKNOLL SCHOOL AND SACRED HEART PARISH. THE KOHALA CENTER INC PO BOX 437462 KAMUELA HI 96743 990354676 501(C)(3) 56250 0 TO PRESERVE NIULII HALA GROVES AND THE KNOWLEDGE AND TRADITIONAL PRACTICES OF LAUHALA TO PERPETUATE THIS IMPORTANT KOHALA RESOURCE. HUI MALAMA O KANEIOLOUMA PO BOX 244 KOLOA HI 96756 800254784 501(C)(3) 37500 0 PROVIDED A SERIES OF TEN DRY STACK MASONRY TRAININGS TO TWENTY NATIVE HAWAIIAN PRACTITIONERS TO RESTORE 500-FEET OF ANCIENT HAWAIIAN VILLAGE WALL. NORTH KOHALA COMMUNITY RESOURCE CENTER PO BOX 519 HAWI HI 96719 020553251 501(C)(3) 25000 0 FUNDS TO PRESERVE AND REHABILITATE BOND LIBRARY, STABILIZING THE BUILDING ENVELOPE, REHABILITIATION OF ROOF, WALLS, AND WINDOWS; PAINTING; AND UTLITY WORK. CHRIST CHURCH EPISCOPAL PO BOX 545 KEALAKEKUA HI 96750 990073522 501(C)(3) 25000 0 REHABILITATION OF BELL TOWER, STEEPLE AND TWO EXTERIOR WALLS FOR HISTORIC SANCTUARY. 16 3 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 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 FORMER 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 CY2023 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 CY2024. 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).