2017-05-15T20:25:34-05:00 2016-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2015-07-01 990161980 BISHOP MUSEUM BISH 8088484161 1525 BERNICE STREET HONOLULU HI 968172704 ANDREW M TOUMA ASST. TREASURER 8088484161 2017-05-15 1 MARK A HAYES P00085205 8085311040 2015 2021-01-29 14:40:06Z LINDA LEE K FARM 1525 BERNICE STREET HONOLULU HI 968172704 12147773 0 X WWW.BISHOPMUSEUM.ORG X 1889 HI THE BISHOP MUSEUM IS THE CARETAKER OF EXTENSIVE CULTURAL AND NATURAL HISTORY COLLECTIONS OF HAWAII AND THE PACIFIC. THE MUSEUM'S EXHIBITS, PROGRAMS, AND RESEARCH EDUCATE HAWAII'S RESIDENTS AND NON-RESIDENT VISITORS ABOUT HAWAII'S CULTURAL AND NATURAL HISTORY. 25 18 191 193 67275 25014 6700231 8004319 2000276 2344426 1047609 147085 267013 417747 10015129 10913577 0 0 0 0 6246081 6303858 0 0 602849 5994974 6192628 12241055 12496486 -2225926 -1582909 85157652 82149685 13792984 15301013 71364668 66848672 X AS "THE MUSEUM OF HAWAI'I", BERNICE PAUAHI BISHOP MUSEUM'S MISSION IS TO BE A GATHERING PLACE AND EDUCATIONAL CENTER THAT ACTIVELY ENGAGES PEOPLE IN THE PRESENTATION, EXPLORATION AND PRESERVATION OF HAWAII'S CULTURAL HERITAGE AND NATURAL HISTORY, AS WELL AS ITS ANCESTRAL CULTURE THROUGHOUT THE PACIFIC. 0 0 3207790 2102860 PUBLIC PROGRAMS - PUBLIC PROGRAMS PROVIDE INFORMAL EDUCATIONAL EXPERIENCES THAT TELL THE STORY OF HAWAII AND THE PACIFIC. THE PROGRAM TAKES FULL ADVANTAGE OF THE COMPREHENSIVE RESOURCES OF THE MUSEUM'S COLLECTIONS AND RESEARCH PRODUCTS, AND PROVIDES VISITORS AND HAWAII RESIDENTS WITH DIVERSE PROGRAMS. INCLUDED IN PUBLIC PROGRAMMING IS THE 8.6871-ACRE AMY B.H. GREENWELL ETHNOBOTANICAL GARDEN (GARDEN) LOCATED ON THE ISLAND OF HAWAII. THE GARDEN SUPPORTS NATIVE HAWAIIAN CULTURAL TRADITIONS OF LAND USE AND PLANTS, AND CONSERVATION OF PLANT RESOURCES VIA TRADITIONAL HAWAIIAN CULTURAL MEANS. FOR THE FISCAL YEAR JUNE 30, 2016, THE MUSEUM HAD APPROXIMATELY 137,672 RESIDENT AND 79,378 NON-RESIDENT VISITORS. 1568410 257508 NATURAL SCIENCES - NATURAL SCIENCES ACTIVITIES INCLUDE PROVIDING UNDERSTANDING OF THE NATURAL ENVIRONMENTS OF HAWAII AND THE PACIFIC, PROVIDING INFORMATION FOR CONSERVING THE BIODIVERSITY OF THOSE ENVIRONMENTS AND, BY CONTRIBUTING TO PUBLIC PROGRAMS, EXPANDING EDUCATIONAL EXPERIENCES IN SCIENCE FOR HAWAII RESIDENTS AND MUSEUM VISITORS. 742025 114108 CULTURAL RESOURCES - ACTIVITIES IN THE CULTURAL RESOURCES PROGRAM INCLUDE FIELD AND COLLECTIONS-BASED RESEARCH UNDERTAKEN IN COLLABORATION WITH INDIGENOUS PEOPLES AND MORE RECENT IMMIGRANTS OF HAWAII. TRADITIONAL KNOWLEDGE SYSTEMS, PHILOSOPHIES OF KNOWLEDGE, AND SCIENCE ARE HISTORICALLY APPLIED. THE PROGRAM ALSO PROVIDES FEE-BASED CONSULTING SERVICES RELATED TO THE CULTURAL SCIENCES. 369329 175280 MERCHANDISING - PRODUCTS IN THE MERCHANDISING PROGRAM INCLUDE HAWAIIAN-MADE AND SCIENCE-RELATED ITEMS SOLD AT THE MUSEUM'S RETAIL SHOPS, MUSEUM PRESS PUBLICATIONS, FACILITY RENTALS, AND ARRANGEMENTS TO LICENSE MUSEUM IMAGES. 369329 175280 5887554 1 1 0 1 0 0 1 1 0 1 1 0 0 1 1 1 0 1 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 1 75 0 1 191 1 1 1 0 0 0 0 1 1 0 0 0 0 X 25 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X ANDREW M TOUMA 8088478274 1525 BERNICE STREET HONOLULU HI 96817 LINDA LEE K FARM INTERIM PRESIDENT/CEO/DIRECTOR 39.00 1.00 X X 0 0 0 ALLISON HOLT GENDREAU CHAIRMAN/DIRECTOR 1.00 X X 0 0 0 WATTERS O MARTIN JR VICE CHAIR/DIRECTOR 1.00 X X 0 0 0 HARRY A SAUNDERS SECRETARY/DIRECTOR 1.00 X X 0 0 0 DANIEL AKAKA JR DIRECTOR 1.00 X 0 0 0 JEANNE A ANDERSON DIRECTOR 1.00 X 0 0 0 MICHAEL J CHUN PHD DIRECTOR 1.00 X 0 0 0 TERRENCE GEORGE DIRECTOR 1.00 X 0 0 0 HEATHER GIUGNI DIRECTOR 1.00 X 0 0 0 SANNE HIGGINS DIRECTOR 1.00 X 0 0 0 TIMOTHY E JOHNS DIRECTOR 1.00 X 0 0 0 GEORGINA KAWAMURA DIRECTOR 1.00 X 0 0 0 ANTON C KRUCKY DIRECTOR 1.00 X 0 0 0 JEN-L LYMAN DIRECTOR 1.00 X 0 0 0 DEE JAY MAILER DIRECTOR 1.00 X 0 0 0 GARY T NISHIKAWA DIRECTOR 1.00 X 0 0 0 LANCE PARKER DIRECTOR 1.00 X 0 0 0 RANDY PERREIRA DIRECTOR 1.00 X 0 0 0 WILLIAM CA PIEPER II DIRECTOR 1.00 X 0 0 0 JAMES POLK DIRECTOR 1.00 X 0 0 0 SCOTT SEU DIRECTOR 1.00 X 0 0 0 DAVID STRIPH DIRECTOR 1.00 X 0 0 0 PAUL TURNBULL DIRECTOR 1.00 X 0 0 0 BERNARD UY DIRECTOR 1.00 X 0 0 0 GAYLORD WILCOX DIRECTOR 1.00 X 0 0 0 KAPIOLANI K MARIGNOLI FORMER DIRECTOR 1.00 X 0 0 0 PETER SHAINDLIN FORMER DIRECTOR 1.00 X 0 0 0 GULAB WATUMULL FORMER DIRECTOR 1.00 X 0 0 0 BLAIR D COLLIS FORMER PRESIDENT/CEO/DIRECTOR 39.00 1.00 X X 202104 0 37861 PADDY KAUHANE SR VP/CFO/TREASURER 39.00 1.00 X 101227 0 7540 COURTNEY CHOW VICE PRESIDENT 39.00 1.00 X 100000 0 0 NICOLE SAKAI ASSISTANT SECRETARY 39.00 1.00 X 47437 0 10989 ANDREW TOUMA ASSISTANT TREASURER 39.00 1.00 X 66905 0 6725 JESSICA CALILAO ASSISTANT TREASURER 39.00 1.00 X 59320 0 21214 KAHIKINO N DETTWEILER-PAVIA FORMER VP/GENERAL COUNSEL/ASST. SECRETARY 39.00 1.00 X 101188 0 7539 678181 0 91868 3 0 1 0 JAS W GLOVER LTD PO BOX 579 HONOLULU HI 96809 CONSTRUCTION 501458 GOURMET EVENTS HAWAII 1917 COLBURN STREET HONOLULU HI 96819 EVENT PLANNING 293258 KMH LLP 1003 BISHOP ST 2400 HONOLULU HI 96813 ACCOUNTING SERVICES 130523 DAVID HEIL & ASSOCIATES INC 4614 SW KELLY AVE SUITE 100 PORTLAND OR 97239 STRATEGIC CONSULTING SERVICES 113000 MASON ARCHITECTS INC 119 MERCHANT ST SUITE 501 HONOLULU HI 96813 ARCHITECTURAL SERVICES 101216 5 905424 492384 1905330 4701181 53455 8004319 ADMISSIONS 900004 2068684 2068684 RESEARCH CONTRACTS 900004 275742 275742 2344426 309494 309494 250178 75916 174262 174262 174262 289523 9348 449251 12029 -159728 -2681 -162409 -162409 92850 492384 300332 -207482 -207482 733361 396668 336693 269418 67275 PARKING 900099 78362 78362 COMMISSION/ROYALTY 900004 35469 35469 OTHER INCOME 900099 443 443 114274 10913577 2649756 67275 192227 732867 401757 295288 35822 3681276 2035616 1495983 149677 146254 30718 103195 12341 1345119 865957 424176 54986 398342 239894 136678 21770 145865 145865 188269 188269 38105 38105 474447 267720 188466 18261 238465 2899 233493 2073 806525 398885 304713 102927 110759 44452 49727 16580 3751 788 2646 317 806896 26382 775603 4911 217623 191324 25712 587 20726 4353 14624 1749 260895 54796 184084 22015 2138126 977907 1012976 147243 321782 61199 256590 3993 INCOME TAXES 3042 639 2146 257 EXHIBIT RENTALS 215000 215000 GENERAL EXCISE TAX 46095 14673 31422 0 BUSINESS ENTERTAINMENT 42225 9265 31124 1836 114032 43330 65198 5504 12496486 5887554 6006083 602849 140078 147631 280919 265669 469489 295384 5393046 5359327 395898 274098 242748 346768 78789235 31306985 48643261 47482250 5496575 5109657 24095638 22868901 85157652 82149685 5469641 6737142 507822 623376 7720262 7849057 95259 91438 13792984 15301013 X 41233245 38694865 2722660 1943197 27408763 26210610 71364668 66848672 85157652 82149685 X -1582909 -213810 182949 -2902226 X 0 1 X 1 1 1 X 11008048 8947653 8507181 6700231 8004319 43167432 11008048 8947653 8507181 6700231 8004319 43167432 8646537 34520895 337400 377325 661769 521315 559672 2457481 60699 55171 71770 66395 67275 321310 68600 90450 107850 112650 114274 493824 46440047 13996508 0.74330 0.75110 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2011 AMOUNT: $ 68,600. 2012 AMOUNT: $ 90,450. 2013 AMOUNT: $ 107,850. 2014 AMOUNT: $ 112,650. 2015 AMOUNT: $ 114,274. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 13822 0 0 13822 0 PART II-B, LINE 1: BISHOP MUSEUM'S PRESIDENT AND GOVERNMENT AFFAIRS STAFF WORK WITH THIRD PARTY LOBBYISTS TO ENGAGE IN DISCUSSIONS WITH STATE LEGISLATORS REGARDING THE MUSEUM'S OPERATING SUBSIDY AND GRANT-IN-AID PROPOSALS SUBMITTED FOR FUNDING CAPITAL PROJECTS AT THE MUSEUM. X X 6 649.00 1 1 0 30.00 6246 X X X X 1 28875189 2500 -1295935 289523 27292231 30622758 11308 -1364088 394789 28875189 27389649 3313931 80822 30622758 26209434 1314017 133802 27389649 26953483 -543648 200400 26209434 0.00490 0.96030 0.03480 1 0 407275 3815680 4222955 44175857 11058778 33117079 18136709 11062009 7074700 10205872 9186198 1019674 2047842 2047842 47482250 ASSETS HELD IN CHARITABLE REMAINDER TRUSTS 304398 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 22564503 22868901 LIABILITY UNDER CHARITABLE REMAINDER TRUSTS 91438 91438 X PART II, LINE 9: THE LAND AND BUILDINGS SUBJECT TO CONSERVATION EASEMENTS ARE REPORTED ON THE ORGANIZATION'S BALANCE SHEET AT FAIR MARKET VALUE AT THE TIME OF DONATION. THE ORIGINAL VARYING VALUE OF THE LAND OR BUILDINGS ARE NOT DEPRECIATED. IMPROVEMENTS ARE REPORTED AT COST AND DEPRECIATED ON A STRAIGHT LINE METHOD OVER THE ESTIMATED USEFUL LIFE OF THE IMPROVEMENTS. PART III, LINE 1A: THE MUSEUM HAS EXTENSIVE COLLECTIONS OF ART, RARE BOOKS AND MANUSCRIPTS, CULTURAL ARTIFACTS AND NATURAL HISTORY SPECIMENS. THOSE COLLECTIONS ARE MAINTAINED UNDER CURATORIAL CARE AND HELD FOR RESEARCH, EDUCATION AND PUBLIC EXHIBITION IN FURTHERANCE OF PUBLIC SERVICE. THE MUSEUM DOES NOT CAPITALIZE COLLECTIONS. COLLECTION ITEMS THAT ARE DONATED ARE NOT REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. COLLECTION ITEMS THAT ARE PURCHASED ARE RECORDED AS CHANGES IN UNRESTRICTED, TEMPORARILY RESTRICTED, OR PERMANENTLY RESTRICTED NET ASSETS BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. ANY PROCEEDS FROM INSURANCE RECOVERIES OR SALES OF COLLECTION ITEMS ARE RECORDED AS AN INCREASE IN THE APPROPRIATE NET ASSET CLASS, AFTER CONSIDERING ANY DONOR-IMPOSED RESTRICTIONS. PART III, LINE 4: BISHOP MUSEUM WAS DESIGNATED AS THE HAWAII STATE MUSEUM OF NATURAL AND CULTURAL HISTORY IN 1988. ITS CULTURAL AND NATURAL COLLECTIONS ENCOMPASS MORE THAN 24 MILLION CATALOGUED OBJECTS. THE CULTURAL COLLECTION WAS ESTABLISHED WITH HAWAIIAN ARTIFACTS AND HEIRLOOMS FROM THE KAMEHAMEHA MONARCHY AND HAS EXPANDED TO INCLUDE ARTIFACTS, DOCUMENTS AND PHOTOGRAPHS ABOUT HAWAII AND OTHER PACIFIC ISLAND CULTURES. THE CULTURAL COLLECTION CURRENTLY INCLUDES OVER 1.3 MILLION ARTIFACTS, 115,000 HISTORICAL PUBLICATIONS AND 1 MILLION HISTORICAL PHOTOGRAPHS, FILMS, WORKS OF ART, AUDIO RECORDINGS AND MANUSCRIPTS. THE NATURAL HISTORY COLLECTION CURRENTLY CONSISTS OF 22.3 MILLION SPECIMENS OF PLANT AND ANIMAL LIFE OF HAWAII AND THE PACIFIC, INCLUDING SPECIMENS THAT ARE NOW EXTINCT. THE COLLECTIONS ARE THE CENTER OF THE ORGANIZATION'S MISSION TO STUDY, PRESERVE AND TELL THE STORIES OF THE NATURAL AND CULTURAL HISTORY OF HAWAII AND THE PACIFIC. RESEARCH BASED ON THE COLLECTIONS PROVIDE THE BASIS FOR EDUCATION AND EXHIBITIONS PROVIDED TO THE PUBLIC. THE COLLECTIONS ARE MAINTAINED UNDER CURATORIAL CARE TO PRESERVE ARTIFACTS FOR THE EDUCATION OF FUTURE GENERATIONS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR EDUCATION, COLLECTIONS CARE, RESEARCH, AND GENERAL OPERATIONS. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE MUSEUM'S TAX POSITIONS AS OF JUNE 30, 2016 AND 2015, AND FOR THE YEARS THEN ENDED, BY REVIEWING THEIR INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE MUSEUM IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES NATURAL SCIENCE RESEARCH 418510 0 0 0 0 0 0 418510 0 418510 0 0 0 0 0 0 PAUAHI DINNER 585234 492384 92850 72540 53315 15377 159100 585234 492384 92850 72540 53315 15377 159100 300332 -207482 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 BLAIR D COLLIS FORMER PRESIDENT/CEO/DIRECTOR 202104 0 0 0 0 0 0 0 37861 0 239965 0 0 0 PART I, LINE 1A BISHOP MUSEUM PAYS MONTHLY DUES FOR THE PRESIDENT'S MEMBERSHIP IN A LOCAL SOCIAL CLUB. THE PRESIDENT MAINLY ENTERTAINS BUSINESS GUESTS AT THE CLUB. JLYMAN & DMAILER - VP & DIRECTOR OF FIRST HAWAIIAN BANK DIRECTORS OF EO AND VP & DIRECTOR OF INTERESTED PERSON (FHB) 1497445 EO PAID FIRST HAWAIIAN BANK FOR INTEREST ON LOAN FACILITY AND CORPORATE CREDIT CARD. FHB WAS ALSO A FUNDRAISING EVENT SPONSOR. 0 SSEU & TJOHNS - VP & DIRECTOR OF HAWAIIAN ELECTRIC COMPANY INC (HECO) DIRECTORS OF EO AND VP & DIRECTOR OF INTERESTED PERSON (HECO) 655153 EO PAID HECO, AN ELECTRIC COMPANY, FOR ITS MONTHLY UTILITY INVOICES. 0 MCHUN & TJOHNS - DIR & VP OF HAWAII MEDICAL SERVICE ASSOCIATION (HMSA) DIRECTORS OF EO AND DIRECTOR & VP OF INTERESTED PERSON (HMSA) 626615 EO PAID HMSA FOR HEALTH INSURANCE PREMIUMS FOR ITS EMPLOYEES. 0 JPOLK & MCHUN - VP & DIRECTOR OF BANK OF HAWAII DIRECTORS OF EO AND VP & DIRECTOR OF INTERESTED PERSON (BOH) 310400 EO PAID BANK OF HAWAII FOR PENSION TRUST SERVICES. BOH WAS ALSO A FUNDRAISING EVENT SPONSOR. 0 X 950 FAIR MARKET VALUE X 4 7367 FAIR MARKET VALUE X 1 2500 FAIR MARKET VALUE X BPBMD SILENT AUCTION CONTRIBUTIONS 88 41293 FAIR MARKET VALUE X OFFICE SUPPLIES 3 1344 FAIR MARKET VALUE 0 1 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: INVESTMENT MANAGER, MORGAN STANLEY, SELLS SECURITIES DONATED TO THE MUSEUM. AUTOS, NON-COLLECTION ART, AND BOOKS ARE SOLD THROUGH VARIOUS AUCTION SERVICES. FORM 990, PART VI, SECTION A, LINE 2 JAMES POLK AND MICHAEL CHUN HAVE A BUSINESS RELATIONSHIP. MICHAEL CHUN AND TIMOTHY JOHNS HAVE A BUSINESS RELATIONSHIP. TIMOTHY JOHNS AND SCOTT SEU HAVE A BUSINESS RELATIONSHIP. DEE JAY MAILER AND JEN-L LYMAN HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE MUSEUM'S SENIOR MANAGEMENT AND SENT TO THE AUDIT AND FINANCE COMMITTEE FOR COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE POLICIES REQUIRE THAT COVERED INDIVIDUALS ANNUALLY ACKNOWLEDGE IN WRITING THAT THEY ARE AWARE OF THE CONFLICTS OF INTEREST POLICY AND IDENTIFY ANY RELATIONSHIPS OR RESPONSIBILITIES THAT HAVE POTENTIAL OF PRODUCING CONFLICTS OF INTEREST. IF A RESPONSE REVEALS A POTENTIAL CONFLICT, SUCH CONFLICT IS REFERRED TO THE APPROPRIATE INDIVIDUAL OR BODY FOR MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY OF THE CEO IS REVIEWED AND APPROVED BY THE BOARD, WHICH INCLUDES INDUSTRY BENCHMARKING AND COMPARISONS TO LOCAL SALARIES IN THE AREA. OTHER OFFICERS ARE REVIEWED BY SENIOR MANAGEMENT USING SIMILAR PROCESSES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE MUSEUM'S WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST ASSETS -1,239,366. ACCRUED PENSION LIABILITY ADJUSTMENT -1,662,860. FORM 990, PART I, LINE 6: VOLUNTEERS PROVIDE PROGRAM SERVICES, COLLECTION MANAGEMENT SERVICES, GROUNDSKEEPING, AND ADMINISTRATIVE SUPPORT. THE MUSEUM ALSO UTILIZES VOLUNTEERS IN VARIOUS ROLES TO SUPPORT LARGE EVENTS. FULL-TIME, PART-TIME AND CASUAL VOLUNTEER ACTIVITIES ARE TRACKED BY HOURS. FOR THE PERIOD JULY 1, 2015 - JUNE 30, 2016, THE MUSEUM RECORDED 21,120 VOLUNTEER HOURS. HAWAII MARITIME CENTER 1525 BERNICE STREET HONOLULU HI 96817 990196626 MUSEUM HI 501(C)(3) LINE 7 BISHOP MUSEUM 1 CHARITABLE REMAINDER TRUSTS (2) CHARITABLE HI BISHOP MUSEUM T 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 HAWAII MARITIME CENTER D 4979583 CASH HAWAII MARITIME CENTER O 3465 CASH